SAP F-03 — Clear G/L Account
Some G/L accounts are managed with open item management — a clearing account, a goods-receipt/invoice-receipt account, a payroll suspense account. On those accounts, every posting stays "open" until it is matched against an offsetting posting.
That is what F-03 does. It does not post anything new when the items you select add up to zero; it simply stamps them as cleared and links them with a clearing document number. The account balance does not change.
The rule that governs the entire screen: the items you select must net to zero. SAP shows a running "Not assigned" figure, and it must reach 0.00 before it will let you clear.
When you would actually use F-03
- A clearing or suspense account has accumulated matching debits and credits that should be tied off.
- Month-end housekeeping to stop old offsetting items rolling forward forever.
- A GR/IR account where the goods receipt and the invoice receipt need matching manually.
What the screen looks like
| Document | Doc. Date | Text | Amount EUR | Assigned |
|---|---|---|---|---|
| 1000004411 | 05.07.2026 | Payroll suspense | 4,200.00 | 4,200.00 |
| 1000004498 | 31.07.2026 | Payroll clearing | 4,200.00- | 4,200.00- |
The fields, in plain English
SKB1-SAKNRThe G/L account whose open items you want to match. It must be flagged for open item management in its company-code master data, otherwise it has no open items to clear.
Watch out: If SAP says the account is not managed on an open item basis, F-03 is simply the wrong tool — that account only has a balance, not items.
BKPF-BUDAT of the clearing documentThe posting date of the clearing itself, which decides the period it falls in. It must be in an open period.
Watch out: Use a date on or after the latest item being cleared. Clearing on an earlier date is usually a mistake and distorts period reporting.
The running difference between the items you have selected. Zero means the selection balances. Anything else and SAP will not let you post.
Watch out: If you cannot reach zero, the items genuinely do not offset — there may be a residual difference needing a write-off rather than a clearing.
Filters for finding the right items when the account has hundreds — by amount, document number, assignment, reference or posting date.
Step by step
- 1Enter the account, company code and a clearing date in an open period.
- 2Click "Process open items".
- 3SAP activates all items by default. Use "Deactivate items" (Select all → Deactivate) to start from nothing when the list is long.
- 4Double-click the items that offset each other to activate just those.
- 5Watch the "Not assigned" total until it reads 0.00.
- 6Post with Ctrl+S. SAP creates a clearing document and stamps its number on every item.
Errors you will hit, and what they mean
Account 196000 is not managed on an open item basis
Why: The G/L master record does not have the open item management flag set.
Fix: You cannot clear items on such an account. Changing the flag on an account that already has postings is a controlled activity and not a workaround — involve whoever owns the G/L.
Posting is only possible with a zero balance
Why: The selected items do not net to zero — "Not assigned" is non-zero.
Fix: Either select the missing offsetting item, or post the difference to a write-off account via the "Charge off difference" function if the residual is genuinely a difference.
Posting period is not open
Why: The clearing date falls into a closed period.
Fix: Move the clearing date into an open period. Do not backdate into a closed month to force it.
Common questions
Does clearing change the account balance?
No. When the items net to zero, clearing only marks them as settled and links them. The balance was already zero for those items — you are tidying, not posting.
What is the difference between F-03 and F.13?
F-03 is manual: you pick the items. F.13 is the automatic version, which clears items that match according to configured criteria. Use F.13 for volume, F-03 for the awkward ones it could not match.
How do I undo a clearing done in F-03?
FBRA, using the clearing document number. The items become open again.
Transactions that go with F-03
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