G/L accounts and cost elements by company code: one HANA SQL query in DB02
Every G/L account a company code actually uses, plus which of them are cost elements — one query, one result set.
Runs in DB02 → Diagnostics → SQL Editor as plain HANA SQL. Read-only, no ABAP object needed. Verified on an S/4HANA sandbox: client 100, company code CC10.
0. Before you start — chart of accounts and controlling area are different namespaces
| Case | Company code → chart of accounts (KTOPL) / controlling area (KOKRS) — T001 / TKA02 |
|---|---|
| What it does | The G/L account master (SKA1/SKB1/SKAT) is keyed by chart of accounts. The cost element master (CSKB) is keyed by controlling area. Check the mapping before you join anything. |
| Watch out | On this system CC10 resolves to KTOPL='COA1' but KOKRS='CA10' — two different strings. JNC2 resolves to 'JNC'/'JNC2', which look similar enough to conflate. |
| Result | 2 rows |
SELECT t.BUKRS, t.KTOPL, k.KOKRS
FROM T001 t
LEFT JOIN TKA02 k
ON k.MANDT = t.MANDT
AND k.BUKRS = t.BUKRS
WHERE t.MANDT = '100'
AND t.BUKRS IN ('CC10', 'JNC2');
Result — 2 rows
BUKRS | KTOPL | KOKRS ------+-------+------ CC10 | COA1 | CA10 JNC2 | JNC | JNC2
1. The query — G/L accounts with cost element detail
| Case | G/L accounts + cost element category — SKA1 / TKA02 / SKB1 / SKAT / CSKB / CSKU |
|---|---|
| What it does | SKA1 (chart-of-accounts master) joined to TKA02 (controlling area), SKB1 (company code segment) and SKAT (text); cost element detail comes from CSKB (category KATYP, validity) and CSKU (cost element text) as LEFT JOINs. The single most useful field is SKA1.GLACCOUNT_TYPE: X=balance sheet, C=cash, N=nonoperating, P=primary cost/revenue, S=secondary cost. P or S means the account is a cost element. |
| Watch out | CSKB is time-sliced on KOKRS+KSTAR+DATAB~DATBI. Without DATBI='99991231' one cost element comes back as several rows. |
| Watch out | CSKB is keyed by controlling area, so you must join on the KOKRS you got from TKA02 — T001 has no KOKRS field at all. Dropping the TKA02 join and writing t.KOKRS is a column-not-found error. |
| Watch out | SKB1 only exists where the account was extended to that company code, so INNER JOIN keeps the list to accounts the company code really uses. |
| Result | 84 rows for CC10 |
SELECT
t.BUKRS AS COMPANY_CODE,
t.KTOPL AS CHART_OF_ACCOUNTS,
k.KOKRS AS CONTROLLING_AREA,
a.SAKNR AS GL_ACCOUNT,
at.TXT20 AS GL_TEXT_SHORT,
at.TXT50 AS GL_TEXT_LONG,
a.XBILK AS IS_BALANCE_SHEET,
a.GLACCOUNT_TYPE AS GL_ACCOUNT_TYPE,
b.WAERS AS ACCOUNT_CURRENCY,
b.MWSKZ AS TAX_CATEGORY,
b.XSPEB AS BLOCKED_FOR_POSTING,
cb.KATYP AS COST_ELEM_CATEGORY,
CASE cb.KATYP
WHEN '01' THEN 'Primary cost / revenue reduction'
WHEN '11' THEN 'Revenue'
WHEN '12' THEN 'Sales deduction'
WHEN '21' THEN 'Internal settlement (order)'
WHEN '22' THEN 'External settlement (order)'
WHEN '41' THEN 'Overhead rate'
WHEN '42' THEN 'Assessment'
WHEN '43' THEN 'Internal activity allocation'
WHEN '90' THEN 'Statistical (for B/S account)'
ELSE NULL
END AS COST_ELEM_CATEGORY_TEXT,
cb.DATAB AS COST_ELEM_VALID_FROM,
cb.DATBI AS COST_ELEM_VALID_TO,
cu.KTEXT AS COST_ELEM_TEXT_SHORT,
cu.LTEXT AS COST_ELEM_TEXT_LONG
FROM T001 t
INNER JOIN TKA02 k ON k.MANDT = t.MANDT
AND k.BUKRS = t.BUKRS
INNER JOIN SKA1 a ON a.MANDT = t.MANDT
AND a.KTOPL = t.KTOPL
INNER JOIN SKB1 b ON b.MANDT = t.MANDT
AND b.BUKRS = t.BUKRS
AND b.SAKNR = a.SAKNR
LEFT JOIN SKAT at ON at.MANDT = t.MANDT
AND at.KTOPL = a.KTOPL
AND at.SAKNR = a.SAKNR
AND at.SPRAS = 'E'
LEFT JOIN CSKB cb ON cb.MANDT = t.MANDT
AND cb.KOKRS = k.KOKRS
AND cb.KSTAR = a.SAKNR
AND cb.DATBI = '99991231'
LEFT JOIN CSKU cu ON cu.MANDT = t.MANDT
AND cu.KTOPL = a.KTOPL
AND cu.KSTAR = a.SAKNR
AND cu.SPRAS = 'E'
WHERE t.MANDT = '100'
AND t.BUKRS = 'CC10'
ORDER BY a.SAKNR;
Result — 84 rows (CC10)
COMPANY_CODE | CHART_OF_ACCOUNTS | CONTROLLING_AREA | GL_ACCOUNT | GL_TEXT_SHORT | GL_TEXT_LONG | IS_BALANCE_SHEET | GL_ACCOUNT_TYPE | ACCOUNT_CURRENCY | TAX_CATEGORY | BLOCKED_FOR_POSTING | COST_ELEM_CATEGORY | COST_ELEM_CATEGORY_TEXT | COST_ELEM_VALID_FROM | COST_ELEM_VALID_TO | COST_ELEM_TEXT_SHORT | COST_ELEM_TEXT_LONG -------------+-------------------+------------------+------------+----------------------+----------------------------------------------+------------------+-----------------+------------------+--------------+---------------------+--------------------+-------------------------+----------------------+--------------------+----------------------+----------------------------------------- CC10 | COA1 | CA10 | 0000001010 | Cash | Cash | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001011 | Adv.Pay | Advance Payment | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001020 | Tax | Tax | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001030 | AR | Account Receivable | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001040 | RM[BSX] | Raw Material[BSX] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001041 | PM[BSX] | Packing Material[BSX] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001050 | FG[BSX] | Finished Goods[BSX] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001060 | SFG[BSX] | Semi-Finished Goods[BSX] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001070 | WIP | Work In Process | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001080 | Machinery | Machinery | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001089 | AD Machinery | Accumulated Depreciation – Machinery | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001090 | Stock in Transit | Stock in Transit | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000001999 | Zero-Balance | Zero-Balance Clearing | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002000 | Land | Land | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002010 | AP | Account Payable | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002011 | AP Overseas | Account Payable Overseas | X | X | KRW | - | | | | | | | CC10 | COA1 | CA10 | 0000002020 | GR/IR Liability | GR/IR Liability | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002100 | Building | Building | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002110 | Building_Dep | Acc. Depreciation - Building | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002200 | Machinery | Machinery | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002210 | Machinery_Dep | Acc. Depreciation - Machinery | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000002900 | Asset clearing | Clearing - Asset Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Asset clearing | Clearing - Asset Disposal CC10 | COA1 | CA10 | 0000002999 | Fixed Asset Tech Tem | Technical Clearing Asset Acquisition | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000003010 | RE | Retained Earning | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004010 | Sales-FG | Sales-Finished Goods | | P | KRW | * | | 11 | 수익 | 19000101 | 99991231 | Sales-FG | Sales-Finished Goods CC10 | COA1 | CA10 | 0000004020 | COGS-FG[GBB-VAX] | Cost Of Goods Sold-Finished Goods[GBB-VAX] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004030 | PD-FG[PRD] | Price Difference-Finished Goods[PRD] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004031 | PD-FG(ML)[PRY] | Price Diff.-Finished Goods(Material Ledger)~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004032 | PD-FG[BSV] | Price Difference-Finished Goods[BSV] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004040 | PD-SFG[PRD] | Price Difference-Semi-Finished Goods[PRD] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004041 | PD-SFG(ML)[PRY] | Price Diff.-SemiFinished Goods(Material Led~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004042 | PD-SFG(WIP)[WPM] | Price Difference-Semi-Finished Goods(WIP)[W~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004043 | PD-SFG[BSV] | Price Difference-Semi-Finished Goods[BSV] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004050 | PD-RM[PRD] | Price Difference-Raw Material[PRD] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004051 | PD-RM(ML)[PRY] | Price DifferenceRaw Material(Material Ledge~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004052 | PD-RM(WIP)[WPM] | Price Difference-Raw Material(WIP)[WMP] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004053 | PD-RM[BSV] | Price Difference-Raw Material[BSV] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004055 | PD-PM[PRD] | Price Difference-Packing Material[PRD] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004056 | PD-PM(ML)[PRY] | Price Diff.-Packing Material(Material Ledge~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004057 | PD-PM[BSV] | Price Difference-Packing Material[BSV] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004060 | UMB-RM[UMB] | Gain/Loss Revaluation-Raw Material[UMB] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004061 | UMB-SFG[UMB] | Gain/Loss Revaluation-Semi-Finished Goods[U~ | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004062 | UMB-FG[UMB] | Gain/Loss Revaluation-Finished Goods[UMB] | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000004070 | WIP-Inv Change | Work In Process-Inventory Change | | N | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000005010 | FO-FG[GBB-AUF] | Factory Output-Finished Goods[GBB-AUF] | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | FO-FG[GBB-AUF] | Factory Output-Finished Goods[GBB-AUF] CC10 | COA1 | CA10 | 0000005011 | FO-FG(Subc.)[BSV] | Factory Output-Finished Goods(Subcontract)[~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | FO-FG(Subc.)[BSV] | Factory Output-Finished Goods(Subcontrac CC10 | COA1 | CA10 | 0000005019 | Internal Order Settl | Internal Order Settlement | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | Internal Order Settl | Internal Order Settlement CC10 | COA1 | CA10 | 0000005020 | FO-SFG[GBB-AUF] | Factory Output-Semi-Finished Goods[GBB-AUF] | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | FO-SFG[GBB-AUF] | Factory Output-Semi-Finished Goods[GBB-A CC10 | COA1 | CA10 | 0000005021 | FO-SFG(Subc.)[BSV] | Factory Output-SemiFinished Good(Subcontrac~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | FO-SFG(Subc.)[BSV] | Factory Output-SemiFinished Good(Subcont CC10 | COA1 | CA10 | 0000005030 | Cost-RM[GBB-VBR] | Cost Raw Material[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-RM[GBB-VBR] | Cost Raw Material[GBB-VBR] CC10 | COA1 | CA10 | 0000005031 | Cost-PM[GBB-VBR] | Cost Packing Material[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-PM[GBB-VBR] | Cost Packing Material[GBB-VBR] CC10 | COA1 | CA10 | 0000005032 | Cost-RM(Sub)[GBB-VBO | Cost Raw Material(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-RM(Sub)[GBB-VBO | Cost Raw Material(Subcontract)[GBB-VBO] CC10 | COA1 | CA10 | 0000005033 | Cost-PM(Sub)[GBB-VBO | Cost Packing Material(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-PM(Sub)[GBB-VBO | Cost Packing Material(Subcontract)[GBB-V CC10 | COA1 | CA10 | 0000005040 | Cost-FG[GBB-VBR] | Cost Finished Goods[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-FG[GBB-VBR] | Cost Finished Goods[GBB-VBR] CC10 | COA1 | CA10 | 0000005041 | Cost-FG(Sub)[GBB-VBO | Cost Finished Goods(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-FG(Sub)[GBB-VBO | Cost Finished Goods(Subcontract)[GBB-VBO CC10 | COA1 | CA10 | 0000005050 | Cost-SFG[GBB-VBR] | Cost Semi-Finished Goods[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-SFG[GBB-VBR] | Cost Semi-Finished Goods[GBB-VBR] CC10 | COA1 | CA10 | 0000005051 | CostSFG(Sub)[GBB-VBO | Cost Semi-Finished Goods(Subcontract)[GBB-V~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | CostSFG(Sub)[GBB-VBO | Cost Semi-Finished Goods(Subcontract)[GB CC10 | COA1 | CA10 | 0000005070 | SAL | Salary | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | SAL | Salary CC10 | COA1 | CA10 | 0000005080 | DEP | Depreciation | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | DEP | Depreciation CC10 | COA1 | CA10 | 0000005090 | ExpenseSFG(Subc)[FRL | Expense Semi-Finished Goods(Subcontract)[FR~ | | P | KRW | * | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | ExpenseSFG(Subc)[FRL | Expense Semi-Finished Goods(Subcontract) CC10 | COA1 | CA10 | 0000005091 | ExpenseFG(Subc)[FRL] | Expense Finished Goods(Subcontract)[FRL] | | P | KRW | * | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | ExpenseFG(Subc)[FRL] | Expense Finished Goods(Subcontract)[FRL] CC10 | COA1 | CA10 | 0000005210 | Building_Expense | Depreciation Expense_Building | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Building_Expense | Depreciation Expense_Building CC10 | COA1 | CA10 | 0000005220 | Machinery_Expense | Depreciation Expense_Machinery | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Machinery_Expense | Depreciation Expense_Machinery CC10 | COA1 | CA10 | 0000006010 | 인건비 Labor | 인건비 Labor | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | 인건비 Labor | 인건비 Labor CC10 | COA1 | CA10 | 0000008020 | Activity Labor | Activity Labor Internal Activity Allocation | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Labor | Activity Labor Internal Activity Allocat CC10 | COA1 | CA10 | 0000008030 | Activity Machine | Activity Machine Internal Activity Allocati~ | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Machine | Activity Machine Internal Activity Alloc CC10 | COA1 | CA10 | 0000008040 | Activity Build | Activity Build | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Build | Activity Build CC10 | COA1 | CA10 | 0000008050 | CCA Assess-SAL | CCA Assessment-Salary | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | CCA Assess-SAL | CCA Assessment-Salary CC10 | COA1 | CA10 | 0000008060 | CCA Assess-DEP | CCA Assessment-Depreciation | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | CCA Assess-DEP | CCA Assessment-Depreciation CC10 | COA1 | CA10 | 0000008070 | PA Assessment | PA Assessment | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | PA Assessment | PA Assessment CC10 | COA1 | CA10 | 0000008080 | IO Settlement | IO Internal Settlement | | S | KRW | | | 21 | 내부결산(오더) | 19000101 | 99991231 | IO Settlement | IO Internal Settlement CC10 | COA1 | CA10 | 0000009010 | GR/IR-RM[WRX] | GR/IR-Raw Material[WRX] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009011 | GR/IR-RM(Freight[FR1 | GR/IR-Raw Material(Freight Clearing)[FR1] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009013 | GR/IR-RM(Custom)[FR3 | GR/IR-Raw Material(Custom)[FR3] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009020 | GR/IR-SFG[WRX] | GR/IR-Semi-Finished Goods[WRX] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009030 | GR/IR-FG[WRX] | GR/IR-Finished Goods[WRX] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009040 | GR/IR-No Mater.[WRX] | GR/IR-No Material[WRX] | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009090 | GR/IR Adjustment | GR/IR Adjustment | X | X | KRW | * | | | | | | | CC10 | COA1 | CA10 | 0000009140 | Gain on Disposal | Gain on Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Gain on Disposal | Gain on Disposal CC10 | COA1 | CA10 | 0000009150 | Loss on Disposal | Loss on Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Loss on Disposal | Loss on Disposal CC10 | COA1 | CA10 | 0000009940 | IE RM[GBB-BSA] | Initial Entry of Raw Material[GBB-BSA] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000009941 | IE PM[GBB-BSA] | Initial Entry of Packing Material[GBB-BSA] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000009950 | IE FG[GBB-BSA] | Initial Entry of Finished Goods[GBB-BSA] | X | X | KRW | | | | | | | | CC10 | COA1 | CA10 | 0000009960 | IE SFG[GBB-BSA] | Initial Entry of Semi-Finished Goods[GBB-BS~ | X | X | KRW | | | | | | | |
| Case | Cost elements only |
|---|---|
| What it does | Add one line to the WHERE clause and the balance sheet, cash and nonoperating accounts drop out, leaving primary and secondary cost elements. |
| Result | 31 rows |
-- add to the WHERE clause:
AND a.GLACCOUNT_TYPE IN ('P', 'S')
Result — 31 rows (GLACCOUNT_TYPE IN ('P','S'))
COMPANY_CODE | CHART_OF_ACCOUNTS | CONTROLLING_AREA | GL_ACCOUNT | GL_TEXT_SHORT | GL_TEXT_LONG | IS_BALANCE_SHEET | GL_ACCOUNT_TYPE | ACCOUNT_CURRENCY | TAX_CATEGORY | BLOCKED_FOR_POSTING | COST_ELEM_CATEGORY | COST_ELEM_CATEGORY_TEXT | COST_ELEM_VALID_FROM | COST_ELEM_VALID_TO | COST_ELEM_TEXT_SHORT | COST_ELEM_TEXT_LONG -------------+-------------------+------------------+------------+----------------------+----------------------------------------------+------------------+-----------------+------------------+--------------+---------------------+--------------------+-------------------------+----------------------+--------------------+----------------------+----------------------------------------- CC10 | COA1 | CA10 | 0000002900 | Asset clearing | Clearing - Asset Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Asset clearing | Clearing - Asset Disposal CC10 | COA1 | CA10 | 0000004010 | Sales-FG | Sales-Finished Goods | | P | KRW | * | | 11 | 수익 | 19000101 | 99991231 | Sales-FG | Sales-Finished Goods CC10 | COA1 | CA10 | 0000005010 | FO-FG[GBB-AUF] | Factory Output-Finished Goods[GBB-AUF] | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | FO-FG[GBB-AUF] | Factory Output-Finished Goods[GBB-AUF] CC10 | COA1 | CA10 | 0000005011 | FO-FG(Subc.)[BSV] | Factory Output-Finished Goods(Subcontract)[~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | FO-FG(Subc.)[BSV] | Factory Output-Finished Goods(Subcontrac CC10 | COA1 | CA10 | 0000005019 | Internal Order Settl | Internal Order Settlement | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | Internal Order Settl | Internal Order Settlement CC10 | COA1 | CA10 | 0000005020 | FO-SFG[GBB-AUF] | Factory Output-Semi-Finished Goods[GBB-AUF] | | P | KRW | | | 22 | 외부결산(오더) | 19000101 | 99991231 | FO-SFG[GBB-AUF] | Factory Output-Semi-Finished Goods[GBB-A CC10 | COA1 | CA10 | 0000005021 | FO-SFG(Subc.)[BSV] | Factory Output-SemiFinished Good(Subcontrac~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | FO-SFG(Subc.)[BSV] | Factory Output-SemiFinished Good(Subcont CC10 | COA1 | CA10 | 0000005030 | Cost-RM[GBB-VBR] | Cost Raw Material[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-RM[GBB-VBR] | Cost Raw Material[GBB-VBR] CC10 | COA1 | CA10 | 0000005031 | Cost-PM[GBB-VBR] | Cost Packing Material[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-PM[GBB-VBR] | Cost Packing Material[GBB-VBR] CC10 | COA1 | CA10 | 0000005032 | Cost-RM(Sub)[GBB-VBO | Cost Raw Material(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-RM(Sub)[GBB-VBO | Cost Raw Material(Subcontract)[GBB-VBO] CC10 | COA1 | CA10 | 0000005033 | Cost-PM(Sub)[GBB-VBO | Cost Packing Material(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-PM(Sub)[GBB-VBO | Cost Packing Material(Subcontract)[GBB-V CC10 | COA1 | CA10 | 0000005040 | Cost-FG[GBB-VBR] | Cost Finished Goods[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-FG[GBB-VBR] | Cost Finished Goods[GBB-VBR] CC10 | COA1 | CA10 | 0000005041 | Cost-FG(Sub)[GBB-VBO | Cost Finished Goods(Subcontract)[GBB-VBO] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-FG(Sub)[GBB-VBO | Cost Finished Goods(Subcontract)[GBB-VBO CC10 | COA1 | CA10 | 0000005050 | Cost-SFG[GBB-VBR] | Cost Semi-Finished Goods[GBB-VBR] | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Cost-SFG[GBB-VBR] | Cost Semi-Finished Goods[GBB-VBR] CC10 | COA1 | CA10 | 0000005051 | CostSFG(Sub)[GBB-VBO | Cost Semi-Finished Goods(Subcontract)[GBB-V~ | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | CostSFG(Sub)[GBB-VBO | Cost Semi-Finished Goods(Subcontract)[GB CC10 | COA1 | CA10 | 0000005070 | SAL | Salary | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | SAL | Salary CC10 | COA1 | CA10 | 0000005080 | DEP | Depreciation | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | DEP | Depreciation CC10 | COA1 | CA10 | 0000005090 | ExpenseSFG(Subc)[FRL | Expense Semi-Finished Goods(Subcontract)[FR~ | | P | KRW | * | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | ExpenseSFG(Subc)[FRL | Expense Semi-Finished Goods(Subcontract) CC10 | COA1 | CA10 | 0000005091 | ExpenseFG(Subc)[FRL] | Expense Finished Goods(Subcontract)[FRL] | | P | KRW | * | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | ExpenseFG(Subc)[FRL] | Expense Finished Goods(Subcontract)[FRL] CC10 | COA1 | CA10 | 0000005210 | Building_Expense | Depreciation Expense_Building | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Building_Expense | Depreciation Expense_Building CC10 | COA1 | CA10 | 0000005220 | Machinery_Expense | Depreciation Expense_Machinery | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Machinery_Expense | Depreciation Expense_Machinery CC10 | COA1 | CA10 | 0000006010 | 인건비 Labor | 인건비 Labor | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | 인건비 Labor | 인건비 Labor CC10 | COA1 | CA10 | 0000008020 | Activity Labor | Activity Labor Internal Activity Allocation | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Labor | Activity Labor Internal Activity Allocat CC10 | COA1 | CA10 | 0000008030 | Activity Machine | Activity Machine Internal Activity Allocati~ | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Machine | Activity Machine Internal Activity Alloc CC10 | COA1 | CA10 | 0000008040 | Activity Build | Activity Build | | S | KRW | | | 43 | 내부활동배부 | 19000101 | 99991231 | Activity Build | Activity Build CC10 | COA1 | CA10 | 0000008050 | CCA Assess-SAL | CCA Assessment-Salary | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | CCA Assess-SAL | CCA Assessment-Salary CC10 | COA1 | CA10 | 0000008060 | CCA Assess-DEP | CCA Assessment-Depreciation | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | CCA Assess-DEP | CCA Assessment-Depreciation CC10 | COA1 | CA10 | 0000008070 | PA Assessment | PA Assessment | | S | KRW | | | 42 | 배부(Assessment) | 19000101 | 99991231 | PA Assessment | PA Assessment CC10 | COA1 | CA10 | 0000008080 | IO Settlement | IO Internal Settlement | | S | KRW | | | 21 | 내부결산(오더) | 19000101 | 99991231 | IO Settlement | IO Internal Settlement CC10 | COA1 | CA10 | 0000009140 | Gain on Disposal | Gain on Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Gain on Disposal | Gain on Disposal CC10 | COA1 | CA10 | 0000009150 | Loss on Disposal | Loss on Disposal | | P | KRW | | | 01 | 1차원가/수익차감 | 19000101 | 99991231 | Loss on Disposal | Loss on Disposal
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