SAP FICO Tables 2026:
Complete Database Reference for S/4HANA

The most important SAP FICO tables are: BKPF (accounting document header), BSEG (accounting document line items), SKA1 (GL account master — chart of accounts level), SKB1 (GL account master — company code level), ACDOCA (Universal Journal in S/4HANA — replaces BSEG, COEP, ANLC, and FAGLFLEXA), BSIK/BSAK (AP open and cleared items), BSID/BSAD (AR open and cleared items), LFB1 (vendor company code data), KNB1 (customer company code data), and ANLA (asset master). For interviews, always lead with BKPF/BSEG for ECC and ACDOCA for S/4HANA — showing you know the difference demonstrates genuine S/4HANA knowledge.

ACDOCA is the Universal Journal Entry Line Items table — the single most important architectural change in SAP S/4HANA Finance. In SAP ECC, financial data was fragmented: FI in BSEG, CO in COEP, Asset Accounting in ANLC, and Profit Centre in FAGLFLEXA. Reconciling these tables at period end was a major pain point. In S/4HANA, all of this is stored in one table — ACDOCA — with a single line item record that carries FI account, CO cost centre, profit centre, segment, and asset number simultaneously. This eliminates reconciliation entirely. ACDOCA is the table you must name in any S/4HANA Finance interview.

BKPF (Accounting Document Header) and BSEG (Accounting Document Segment) store every financial posting. BKPF holds header-level data: company code (BUKRS), fiscal year (GJAHR), document number (BELNR), posting date (BUDAT), document type (BLART), and external reference (XBLNR). One BKPF record per document. BSEG holds one record per line item: GL account (HKONT), debit/credit (SHKZG), amount (WRBTR in document currency, DMBTR in local currency), cost centre (KOSTL), profit centre (PRCTR), and — critically — clearing document (AUGBL). The join is MANDT + BUKRS + BELNR + GJAHR. BKPF answers "what document is this?" — BSEG answers "what does it post to?"

FAGLFLEXT (GL Account Balances — New GL in ECC) was replaced by ACDOCA in SAP S/4HANA. FAGLFLEXT stored aggregated period balance totals — one row per GL account, period, ledger, profit centre, and segment. In S/4HANA, SAP eliminated these aggregated balance tables entirely. Because S/4HANA runs on the HANA in-memory database, it calculates all balances on-the-fly from the line items in ACDOCA — there is no longer any need to maintain separate summary tables. FAGLFLEXT still exists in S/4HANA for technical compatibility but should never be used for new reporting. Always use ACDOCA or standard Fiori analytical apps.

Open (uncleared) vendor line items are stored in table BSIK (Accounting: Secondary Index for Vendors — Open Items). BSIK contains one record per open vendor line item — invoices posted but not yet paid. Once a vendor invoice is cleared by a payment run (F110) or manual payment (F-53), the item moves from BSIK to BSAK (cleared AP items) and the clearing document number is written to BSEG field AUGBL. For AP reporting in production, always use transaction FBL1N (vendor line items) rather than querying BSIK directly — FBL1N reads from both tables and lets you filter by open, cleared, or all items at a specific key date.

BSID and BSAD are the two AR line item secondary index tables. BSID (Open Items) contains customer invoices raised but not yet received as payment. BSAD (Cleared Items) contains customer invoices that have been matched to incoming payments. When a customer payment is posted (F-28) and applied to an invoice, SAP moves the item from BSID to BSAD and records the clearing document number in BSEG field AUGBL. The equivalent production transaction for viewing these is FBL5N (customer line items). In S/4HANA, ACDOCA is the source of truth — BSID and BSAD are maintained for performance but ACDOCA holds the authoritative data.

SAP Asset Accounting data is spread across several tables. ANLA (Asset Master Record — General Data) stores asset number, description, class, capitalization date, cost centre. ANLB (Depreciation Terms) stores depreciation key, useful life, and method per depreciation area. ANLC (Asset Value Fields) stores annual book values and accumulated depreciation in ECC — replaced by ACDOCA in S/4HANA. ANEK (Asset Document Header) and ANEP (Asset Line Items) record individual asset transactions — acquisitions, retirements, transfers. For the most accurate current values, use transaction AW01N (Asset Explorer) which reads across all these tables and presents a unified view.

In SAP ECC, cost centre actual postings are stored in COEP (CO Line Items for Orders and Cost Centres). COEP holds one record per CO posting: cost centre (KOSTL), cost element (KSTAR), period (PERIO), fiscal year (GJAHR), and value. For period totals, the aggregate tables COSS (secondary cost elements) and COSP (primary cost elements) are faster to query than COEP. In SAP S/4HANA, all CO actual postings are stored directly in ACDOCA — the Universal Journal. COEP still exists in S/4HANA for compatibility but is no longer populated for new postings. For S/4HANA cost centre reporting, filter ACDOCA on RCNTR (cost centre) and RYEAR + RPOPER (period).

KNA1 (Customer Master General Data) stores customer data at the client level — applies across all company codes and sales areas. Key fields: KUNNR (customer number), NAME1 (name), LAND1 (country), ORT01 (city), STCD1 (tax number), ADRNR (address reference). KNA1 is created when you maintain a customer through BP (Business Partner) in S/4HANA or XD01/FD01 in ECC. The companion table KNB1 (Customer Master Company Code Data) stores AR-specific data: reconciliation account (AKONT), payment terms (ZTERM), dunning procedure (MAHNA), and dunning level (MAHNS). The join between KNA1 and KNB1 is MANDT + KUNNR + BUKRS.

The most commonly asked tables in SAP FICO interviews: BKPF and BSEG (ability to explain the join and what each contains); ACDOCA (the S/4HANA Universal Journal — knowing this separates S/4HANA candidates from ECC-only candidates); SKA1 and SKB1 (two-level GL master structure); BSIK/BSAK (AP open and cleared — and why they exist as separate tables); BSID/BSAD (AR equivalent); LFB1 (vendor company code data — reconciliation account); FAGLFLEXT vs ACDOCA (the key architectural difference between ECC and S/4HANA); and ANLA/ANLC (asset master and values). Interviewers test whether you know which table to use for which scenario — not just table names.

SAP GL account master follows a two-level structure. SKA1 (GL Account Master — Chart of Accounts) holds data at the chart of accounts level: account number (SAKNR), account group (KTOKS), description (TXT50), and whether it is a balance sheet or P&L account (XBILK: X = balance sheet, blank = P&L). One SKA1 record per GL account per chart of accounts. SKB1 (GL Account Master — Company Code) holds data at the company code level — the same GL account can have different settings in each company code: sort key (ZUAWA), field status group (FSTAG), open item management (XOPVW), line item management (XKRES). The join is MANDT + KTOPL (chart of accounts ID from T001) connecting to MANDT + BUKRS + SAKNR in SKB1.

REGUH (Settlement Data from Payment Programme) and REGUP (Processed Items from Payment Programme) are created when F110 (Automatic Payment Run) executes. REGUH stores the payment run header: payment date (ZALDT), payment method (RZAWE), house bank (HBKID), bank account (HKTID), and resulting payment document number (VBLNR). REGUP stores the individual invoice line items cleared by the run: vendor (LIFNR), original invoice number (BELNR), clearing document (VBLNR), and amount (WRBTR). When a vendor asks whether their invoice was paid, query REGUP with their vendor number and invoice number — REGUP confirms the clearing document, REGUH confirms the bank and payment date.

T001 is the Company Codes configuration table — the foundational table for all of FICO. It stores one record per company code with key fields: BUKRS (company code — 4 characters), BUTXT (company name), ORT01 (city), LAND1 (country), WAERS (local currency), KTOPL (chart of accounts assigned), PERIV (fiscal year variant), and RCOMP (trading partner company for intercompany). T001 is the first table you check when setting up a new FICO environment or troubleshooting organisational structure errors. In interviews, being able to name T001, describe its key fields, and explain that every other FI table references BUKRS from T001 demonstrates that you understand SAP's enterprise structure at the configuration level.

CSKA (Cost Elements — Chart of Accounts Data) is the cost element master data table at the chart of accounts level in SAP ECC CO. In ECC, cost elements were maintained separately from GL accounts: primary cost elements corresponded to P&L GL accounts, and secondary cost elements (assessment, settlement, order settlement) had no GL account counterpart. CSKA stores the cost element number and its category (KATYP: 1=primary, 3=accrual, 11=revenue, 21=internal settlement, 42=assessment). In SAP S/4HANA, this distinction is eliminated — cost elements are unified with GL accounts and CSKA becomes redundant. SKA1 carries the cost element properties directly. This change is tested in S/4HANA certification exams.

In SAP ECC with new GL activated, profit centre actual line items are stored in FAGLFLEXA (GL Account Actual Line Items) and aggregated in FAGLFLEXT. In SAP S/4HANA, all profit centre data is in ACDOCA — field RPRCTR. In S/4HANA there is no separate profit centre table: you filter ACDOCA by RPRCTR to get all financial postings for a profit centre across FI, CO, and Asset Accounting simultaneously. The segment dimension is field RSEGMENT in ACDOCA. This unification — FI + CO + PCA + AA in one row — is the core value proposition of the Universal Journal and what "one source of truth" means in practice for SAP S/4HANA Finance.

AUGBL (Clearing Document Number) is a field in BSEG that records which document cleared a given line item. When an open AP invoice is paid (F110 or F-53), SAP writes the payment document number into AUGBL on the original invoice line item in BSEG and also sets AUGDT (clearing date). If AUGBL is blank, the item is still open. If AUGBL is populated, the item has been cleared. The secondary index tables BSIK (open AP) and BSAK (cleared AP) reflect this same status — items with AUGBL in BSEG move to BSAK. In interviews, explaining AUGBL and how it drives the open/cleared item split shows you understand SAP's clearing mechanics at the table level — not just the transaction level.

Withholding tax information for vendor invoices and payments is stored in table WITH_ITEM (Withholding Tax Line Items per Withholding Tax Type). Key fields: BUKRS (company code), BELNR (accounting document), GJAHR (fiscal year), BUZEI (line item), WITHT (withholding tax type), WT_WITHCD (withholding tax code), WT_QBSHB (withholding tax base amount), WT_QSSHB (withholding tax amount). WITH_ITEM links to BSEG via the document key (BUKRS + BELNR + GJAHR + BUZEI). Configuration for withholding tax types sits in T059A (WHT types) and T059Z (WHT codes). For Canadian and US 1099 reporting from SAP, WITH_ITEM is the source table.

FAGLFLEXA (General Ledger: Actual Line Items) is the new GL line items table in SAP ECC when the new GL (FI-GL new) is activated. It stores individual FI posting line items with the additional dimensions of the new GL — segment (SEGMENT), profit centre (PRCTR), and functional area (RFAREA) — dimensions that do not exist in BSEG. FAGLFLEXA is the line item counterpart to FAGLFLEXT (which stores period totals). In SAP S/4HANA, both FAGLFLEXA and FAGLFLEXT are superseded by ACDOCA — the Universal Journal. For any S/4HANA environment, ACDOCA is the table to use. FAGLFLEXA remains relevant only when supporting SAP ECC systems with the new GL activated.

To trace a financial document to its origin: find the document in BKPF using BUKRS + GJAHR + BELNR. Check BLART (document type): KR=vendor invoice, DR=customer invoice, ZP=payment, SA=GL posting, AA=asset, WA=goods issue, WE=goods receipt. Then check AWTYP (reference transaction type) and AWKEY (reference key) in BSEG — these fields identify the originating application object. AWTYP='RMRP' points to an MM invoice (MIRO); AWTYP='KAUFN' to a sales order; AWTYP='ANLA' to an asset transaction. In S/4HANA, ACDOCA carries the same reference fields. This cross-reference is SAP's integrated audit trail across modules — explaining it in an interview demonstrates that you understand the integration, not just the FI side in isolation.

Yes — VoiSAP's SAP FICO training covers both the functional processes and the complete data model, including every table in this guide. You get hands-on access to a live SAP S/4HANA system — so you can open SE16N and see how BKPF, BSEG, ACDOCA, and SKA1 actually look with real financial data, not just slides. Training from an instructor with 18 years of SAP FICO consulting experience across enterprise clients in the UK and Canada. Students consistently land their first SAP FICO role within 3–6 months of completing training. Book a free demo to discuss your background and the right preparation path.