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

KS036 - Overview

• 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