CO Tables in S/4HANA: COEP, COBK, COSS, COSP to ACDOCA

The CO/FI Merge in S/4HANA

One of the most significant changes in S/4HANA is the merger of Controlling (CO) and Financial Accounting (FI) into the Universal Journal. In ECC, CO postings lived in separate tables from FI postings. In S/4HANA, all postings — FI and CO — are written to ACDOCA.

This eliminates reconciliation between FI and CO, reduces data redundancy, and enables real-time margin analysis without batch processing.

CO Tables Replaced by ACDOCA

ECC Table	Purpose	S/4HANA Status
COEP	CO Line Items (actual/plan/commitment)	Compatibility view on ACDOCA
COBK	CO Document Header	Compatibility view on ACDOCA
COSS	CO Totals: Cost Elements by Cost Object (statistical)	Compatibility view (aggregated from ACDOCA)
COSP	CO Totals: Cost Elements by Period	Compatibility view (aggregated from ACDOCA)
COEJ	CO Line Items (additional fields)	Compatibility view on ACDOCA
COKA	CO Cost Elements (cost center planning)	Still exists for plan data

Why This Matters for CO Reporting

In ECC, CO reporting tools like transaction S_ALR_87013611 (Cost Centers: Actual/Plan/Variance) read from COSS/COSP totals tables. In S/4HANA:

• Totals are no longer stored — COSS and COSP are compatibility views that aggregate ACDOCA data on the fly
• Real-time reporting — No batch updates needed; totals are always current because they are calculated from ACDOCA line items
• Single source of truth — CO and FI data are in the same table, so margin analysis no longer needs reconciliation

Key ACDOCA Fields for Controlling

CO Concept	ACDOCA Field	Description
Cost Center	RCNTR	Cost Center (was KOSTL in COEP)
Internal Order	AUFNR	Order Number
Cost Element	RACCT	Account Number (replaces KSTAR)
WBS Element	PS_PSP_PNR	WBS Element Number
Profit Center	PRCTR	Profit Center
Functional Area	RFAREA	Functional Area
Value Type	CURTYPE	Currency Type (replaces WRTTP)
CO Partner Object	PRCTR, SCNTR, etc.	Sender cost center, sender order, etc.

CDS Views for Controlling

SAP provides CDS Views for CO data access:

• I_JournalEntryItem — All journal entries including CO postings (primary data access)
• I_CostCenterActualData — Cost Center actual postings
• I_InternalOrderActualData — Internal Order actual postings
• I_ProfitCenterActualData — Profit Center actual data
• I_GLAccountBalanceCube — Balance data (replaces COSS/COSP totals)
• I_ActualPlanJournal — Actual vs Plan comparison view

ABAP Code Migration Example

Before (ECC — reading CO totals from COSS):

SELECT objnr gjahr wrttp versn kstar
       wog001 wog002 wog003 " Period amounts
  FROM coss
  INTO TABLE @DATA(lt_totals)
  WHERE objnr = 'KS10001000'  " Cost Center
    AND gjahr = '2024'
    AND wrttp = '04'.

After (S/4HANA — using CDS View):

SELECT CostCenter, FiscalYear, CostElement,
       AmountInCompanyCodeCurrency, FiscalPeriod
  FROM I_CostCenterActualData
  WHERE CostCenter = '1000'
    AND ControllingArea = '1000'
    AND FiscalYear = '2024'
  INTO TABLE @DATA(lt_totals).

The CDS View approach avoids the need to decode the OBJNR key (which concatenates object type + ID) and provides human-readable field names.

Impact on CO-Specific Reports

• Transaction KSB1 (Cost Center Line Items) — Now reads from ACDOCA instead of COEP, with faster performance on HANA
• Transaction S_ALR_87013611 (Cost Center Actual/Plan) — Aggregates from ACDOCA instead of COSS/COSP
• Custom Z-Reports on COEP/COSS — Must be rewritten to use CDS Views or ACDOCA directly
• Profitability Analysis (CO-PA) — Account-based CO-PA is directly in ACDOCA; costing-based CO-PA still uses CE* tables

Related Resources

• Table: ACDOCA (Universal Journal)
• Guide: BSEG to ACDOCA Migration
• S/4HANA Migration Mappings