Characteristic: yearly posting, all of year-end balance of P/L accounts will be carried foreward to the year-begining balance of Unappropriated profit account. So that the balance of P/L accounts will be cleared to be Zero.
Tcode; FS00
51010101: Revenue of Main Business-home made(DREV account)
51010201:Revenue of Main biz-trade goods(DREV)
41010101: Production cost-raw material consumption(DEXP)
41010901: prodcution cost-order variance(DEXP)
41050101:Mfg expense-salary(DEXP)
41050111:mfg expense-fixed assets depreciation(DEXP)
41050121:mfg expense-elcetrocity charge(DEXP)
54010101:Cost of Main Biz-home made(DEXP)
54010201:Cost Of main biz-trade goods(DEXP)
54010301:Cost of main biz-purchasing variance(DEXP)
54010401:Cost of main biz-production order variance(DEXP)
55010101:Sales Eexpenses-shipping fee
55010111:Sales expenses-marketing fee
55020101:Overhead expenses-salary
55020111:overhead expenses-depreciation
55020121:overhead expenses-telephone fee
55020131:overhead expenses-office appliance
55020141:overhead expenses-rent
55029101:overhead expense-else