How To Fix FH190 - Account balance = 0 but open items exist in the account

SAP Error Message - Details

• Message type: E = Error

• Message class: FH - General ledger module messages

• Message number: 190

• Message text: Account balance = 0 but open items exist in the account

What causes this issue?

You have changed the 'Open Item Management' option (SKB1- XOPVW). The
general ledger account contains postings for the current fiscal year,
the prior year, or the year preceding the prior year.

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

System Response

How to fix this error?

Changing the setting for this option merely changes account control.
Items posted up to this date are not automatically switched to the
changed setting.
If this option is subsequently activated, the existing line items are
not converted to 'open items'.
We therefore recommend that you create a new G/L account with the
correct account control. Then post your items to the new account.
If you want to continue to use the original account number, you must
ensure the account balance is zero, change the account control, and
repost the items.
You can remove the old items by archiving the documents.
You can convert message FH 190 in transaction OBA5 from an error message
(E) into a warning message (W).
If document splitting is active, the error message in OBA5 must not be
set as customizable, because the conversion of the items using reports
such as report ZFSEPA02 is no longer permitted as per SAP Note 175960
and is also no longer sufficient.
As of SAP ERP 6.0, there is an option with enhancement package 3 (also
for active document splitting) that enables you to activate open item
management for G/L accounts using transaction FAGL_ACTIVATE_OP. For more
information, see the documentation for this transaction.

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message FH190 - Account balance = 0 but open items exist in the account ?

  The SAP error message FH190, which states "Account balance = 0 but open items exist in the account," typically occurs in the context of financial accounting when there are discrepancies between the account balance and the open items recorded in the system. This can happen for several reasons, and understanding the cause is essential for resolving the issue.
  Causes of FH190 Error
  
  
  Clearing Issues: Open items may not have been cleared properly. This can happen if a payment was made but not correctly applied to the open items.
  
  
  Incorrect Posting: There may be incorrect postings or adjustments made to the account that do not reflect in the open items.
  
  
  Data Inconsistencies: There could be inconsistencies in the data due to system errors, manual entries, or data migration issues.
  
  
  Reversal Transactions: If a reversal transaction was processed, it might have cleared the balance but left the open items intact.
  
  
  Timing Issues: Sometimes, the timing of postings can lead to temporary discrepancies, especially if transactions are processed in different periods.
  
  
  Solutions to FH190 Error
  
  
  Review Open Items: Check the open items in the account using transaction codes like FBL1N (Vendor Line Item Display) or FBL3N (G/L Account Line Item Display) to identify any discrepancies.
  
  
  Clear Open Items: If there are open items that should have been cleared, ensure that the appropriate clearing transactions are processed. Use transaction code F-32 (Clear Customer) or F-44 (Clear Vendor) as needed.
  
  
  Check for Incorrect Postings: Review the account for any incorrect postings or adjustments. If found, reverse or correct these entries.
  
  
  Run Reports: Use reports such as the "Account Balance Report" or "Open Item Report" to analyze the account and identify any discrepancies.
  
  
  Consult with Finance Team: If the issue persists, consult with your finance team or SAP support to investigate further. They may need to look into the configuration or data integrity issues.
  
  
  Use Transaction Codes for Analysis: Utilize transaction codes like FAGLB03 (Display G/L Account Line Items) to analyze the line items in detail.
  
  
  Related Information
  
  
  Transaction Codes: Familiarize yourself with relevant transaction codes such as FBL1N, FBL3N, F-32, F-44, and FAGLB03 for managing and reviewing open items and account balances.
  
  
  SAP Notes: Check SAP Notes for any known issues or patches related to this error message. SAP frequently updates its knowledge base with solutions for common problems.
  
  
  Documentation: Review SAP documentation or user manuals for guidance on handling open items and account balances.
  
  
  System Configuration: Ensure that the system configuration for account management is set up correctly, as misconfigurations can lead to such discrepancies.
  
  
  By following these steps, you should be able to identify the cause of the FH190 error and implement the necessary solutions to resolve it.