How To Fix KS036 - G/L account &1 is a balance sheet account

SAP Error Message - Details

• Message type: E = Error

• Message class: KS - RK-S Master Data Maintenance

• Message number: 036

• Message text: G/L account &1 is a balance sheet account

What causes this issue?

G/L account &V1& is defined in FI as a balance sheet account.

System Response

Balance sheet accounts <ZH>cannot</> be created as cost elements in
cost accounting, <ZH>except for</>:
Asset reconciliation accounts
Material stock accounts for valuated sales order stock for
<DS:GLOS.3526BEAAAFAB52B9E10000009B38F974>sales orders</> or
<DS:GLOS.3526C033AFAB52B9E10000009B38F974>projects</>.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message KS036 - G/L account &1 is a balance sheet account ?

  The SAP error message KS036 indicates that you are trying to assign a General Ledger (G/L) account that is classified as a balance sheet account to a cost element that is not compatible with it. In SAP, cost elements are categorized into two main types: primary cost elements and secondary cost elements. Primary cost elements are linked to G/L accounts that are typically used for expenses and revenues, while secondary cost elements are used for internal cost allocation and do not have a direct link to G/L accounts.
  Cause:
  The error occurs when:
  
  You attempt to create or modify a cost element and assign a G/L account that is defined as a balance sheet account (e.g., asset or liability accounts) instead of an income statement account (e.g., expense or revenue accounts).
  The system enforces the rule that only income statement accounts can be used as primary cost elements.
  
  Solution:
  To resolve the KS036 error, you can take the following steps:
  
  
  Check the G/L Account Type:
  
  Verify the type of the G/L account you are trying to assign. You can do this by navigating to the G/L account master data in SAP (Transaction Code: FS00).
  Ensure that the G/L account is classified as a profit and loss account (income statement account) if you are creating a primary cost element.
  
  
  
  Create a New G/L Account:
  
  If the G/L account you are trying to use is indeed a balance sheet account, you may need to create a new G/L account that is classified as a profit and loss account.
  Use Transaction Code: FS00 to create a new G/L account and ensure it is set up correctly for use as a primary cost element.
  
  
  
  Assign the Correct G/L Account:
  
  When creating or modifying the cost element (Transaction Code: KA01 for primary cost elements), ensure you assign the correct G/L account that is not a balance sheet account.
  
  
  
  Review Cost Element Configuration:
  
  If you are unsure about the configuration of cost elements, you can review the settings in the controlling module (Transaction Code: OKB2 for cost element categories).
  
  
  
  Related Information:
  
  Cost Element Types: Understand the difference between primary and secondary cost elements. Primary cost elements are directly linked to G/L accounts, while secondary cost elements are used for internal allocations and do not have a G/L account associated with them.
  SAP Documentation: Refer to SAP Help documentation for detailed information on cost element accounting and G/L account configuration.
  Transaction Codes:
  
  FS00: G/L Account Master Data
  KA01: Create Primary Cost Element
  OKB2: Cost Element Categories
  
  
  
  By following these steps, you should be able to resolve the KS036 error and successfully create or modify your cost element in SAP.