Summary
D&K account or subledger accounts can sometimes be found within the general ledger/journal from a number of German ERP exports and if they exist will need to be rolled up to a summation account, one for the D (Debitoren) and another for the K (Kreditoren) accounts. This is because these D&K accounts do not appear on the trial balance and hence leaving the entries under these accounts inside the GL will result in the failure of the completeness check.
Identifying D&K accounts within the general ledger/journal
D&K accounts are especially prevalent within DATEV exports where they can be easily identified from the DebitorenKreditorenstammdaten file. Within this file, the subledger account numbers can be found under the PKKtonr column heading and the Geschaeftspartner-Typ column will identify the subledger accounts as either D or K. All the D accounts will need to be rolled up to an existing account on the TB and the same is true for the K accounts which need to be rolled up to a different summation account. The summation accounts ideally should be sourced from the auditor but if unavailable, an alternative is to sum up the balance of all the D and then K accounts respectively and find on the TB an account that matches this balance and is not currently found on the GL.
Typically we’ve seen summation accounts being either 1200, 1400, or 1600 but there can be other accounts. Once the summation accounts are known, then change all of the subledger accounts within the GL to this summation account i.e. change all of the D accounts to 1200 and K accounts to 1600. Once this is done, run the completeness check to see if everything is in balance.
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