What are the SAP Posting Keys?
Understanding SAP Posting Keys
In SAP S/4HANA, a Posting Key is a two-digit numerical code that controls the entry of line items in a document. It determines whether a line is a Debit or Credit and the Account Type involved.
Debit/Credit
Specifies if the line item increases or decreases the account balance.
Account Type
Identifies if the account is G/L, Customer (D), Vendor (K), Asset (A), or Material (M).
Field Status
Controls which fields (like Cost Center or Text) are hidden, optional, or required during entry.
Commonly Used Posting Keys
| Posting Key | Account Type | Debit / Credit | Description |
|---|---|---|---|
| 40 | G/L Account | Debit | Standard G/L Debit (e.g., Expense) |
| 50 | G/L Account | Credit | Standard G/L Credit (e.g., Bank/Revenue) |
| 01 | Customer | Debit | Customer Invoice |
| 15 | Customer | Credit | Customer Payment (Incoming) |
| 31 | Vendor | Credit | Vendor Invoice |
| 25 | Vendor | Debit | Vendor Payment (Outgoing) |
| 70 | Asset | Debit | Asset Acquisition / Debit |
| 75 | Asset | Credit | Asset Retirement / Credit |
Expert Configuration Tip
You can view and define Posting Keys in the IMG (Implementation Guide) using Transaction Code OB41.
Reversal Keys
Every posting key usually has a corresponding reversal key. For example, the reversal of a 40 (Debit) is often handled via a specific credit key to maintain audit trails.
Special G/L Indicators
Posting keys like 09 or 19 are used for Special G/L transactions such as Down Payments or Bills of Exchange.
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