# SAP Posting Keys Reference: Standard Keys for Customers, Vendors, G/L and Materials > Source: https://netray.co/tools/sap-posting-keys-reference > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer The standard SAP posting keys with debit or credit side, account type and meaning, searchable in the browser. ## Category sap ## Erp SAP ECC and S/4HANA ## Audience - SAP FICO consultant - Financial accountant - SAP key user ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### Posting key **Key:** key **Type:** text #### Side **Key:** side **Type:** text #### Account type **Key:** account **Type:** text #### Standard meaning **Key:** meaning **Type:** text **Rows:** **Key:** 01 **Side:** Debit **Account:** Customer **Meaning:** Invoice **Key:** 02 **Side:** Credit **Account:** Customer **Meaning:** Reverse credit memo **Key:** 04 **Side:** Debit **Account:** Customer **Meaning:** Other receivables **Key:** 05 **Side:** Debit **Account:** Customer **Meaning:** Outgoing payment **Key:** 06 **Side:** Debit **Account:** Customer **Meaning:** Payment difference **Key:** 07 **Side:** Debit **Account:** Customer **Meaning:** Other clearing **Key:** 08 **Side:** Debit **Account:** Customer **Meaning:** Payment clearing **Key:** 09 **Side:** Debit **Account:** Customer **Meaning:** Special G/L debit **Key:** 11 **Side:** Credit **Account:** Customer **Meaning:** Credit memo **Key:** 12 **Side:** Credit **Account:** Customer **Meaning:** Reverse invoice **Key:** 15 **Side:** Credit **Account:** Customer **Meaning:** Incoming payment **Key:** 16 **Side:** Credit **Account:** Customer **Meaning:** Payment clearing **Key:** 19 **Side:** Credit **Account:** Customer **Meaning:** Special G/L credit **Key:** 21 **Side:** Debit **Account:** Vendor **Meaning:** Credit memo **Key:** 22 **Side:** Debit **Account:** Vendor **Meaning:** Reverse invoice **Key:** 24 **Side:** Debit **Account:** Vendor **Meaning:** Other payables **Key:** 25 **Side:** Debit **Account:** Vendor **Meaning:** Outgoing payment **Key:** 26 **Side:** Debit **Account:** Vendor **Meaning:** Payment difference **Key:** 27 **Side:** Debit **Account:** Vendor **Meaning:** Other clearing **Key:** 28 **Side:** Debit **Account:** Vendor **Meaning:** Payment clearing **Key:** 29 **Side:** Debit **Account:** Vendor **Meaning:** Special G/L debit **Key:** 31 **Side:** Credit **Account:** Vendor **Meaning:** Invoice **Key:** 32 **Side:** Credit **Account:** Vendor **Meaning:** Reverse credit memo **Key:** 34 **Side:** Credit **Account:** Vendor **Meaning:** Other payables **Key:** 35 **Side:** Credit **Account:** Vendor **Meaning:** Incoming payment **Key:** 36 **Side:** Credit **Account:** Vendor **Meaning:** Payment difference **Key:** 37 **Side:** Credit **Account:** Vendor **Meaning:** Other clearing **Key:** 38 **Side:** Credit **Account:** Vendor **Meaning:** Payment clearing **Key:** 39 **Side:** Credit **Account:** Vendor **Meaning:** Special G/L credit **Key:** 40 **Side:** Debit **Account:** G/L account **Meaning:** Debit entry **Key:** 50 **Side:** Credit **Account:** G/L account **Meaning:** Credit entry **Key:** 70 **Side:** Debit **Account:** Asset **Meaning:** Debit asset **Key:** 75 **Side:** Credit **Account:** Asset **Meaning:** Credit asset **Key:** 81 **Side:** Debit **Account:** G/L account **Meaning:** Costs (used in MM postings with consumption) **Key:** 86 **Side:** Debit **Account:** G/L account **Meaning:** GR/IR debit **Key:** 89 **Side:** Debit **Account:** Material **Meaning:** Stock inwards **Key:** 96 **Side:** Credit **Account:** G/L account **Meaning:** GR/IR credit **Key:** 99 **Side:** Credit **Account:** Material **Meaning:** Stock outwards **Notes:** Posting keys are configuration (OB41, tables TBSL and TBSLT). This is the delivered standard set. Some keys, such as those for MM, are generated by account determination (OBYC) and cannot be entered manually. ## Content **Intro:** A posting key is the two-digit code on each line item that decides debit or credit, the account type and which fields appear on the screen. Customers see them as numbers in line item lists, developers in table BSEG field BSCHL, and consultants when uploading journals. This reference lists the standard ones. **Sections:** #### How to use this lookup **Body:** Search by key, such as 31, or by meaning, such as invoice or GR/IR. Use it when you prepare an Excel upload for a journal (for example with LSMW or a BAPI), when you decode a BSEG extract, or when a user asks why a document shows a key they have not seen. Export the filtered rows into your mapping sheet. #### Reading the number ranges **Body:** Keys 01 to 19 are customer lines, 21 to 39 vendor lines, 40 and 50 are G/L debit and credit, 70 and 75 are asset lines, and the 80s and 90s are used for material and stock postings. Within each customer or vendor block, the first digit of the pair shows the side: for customers, 0 debits and 1 credits; for vendors, 2 debits and 3 credits. #### How keys relate to document types **Body:** A document type decides which account types a document may contain, and a posting key decides which side and which account type a line takes. Together they control what a user can post. A posting key is also linked to a field status variant, which decides which fields are required. If a user cannot post to a customer with key 01, check the document type first, then the posting key in OB41. #### Common mistakes **Body:** Using key 40 for a G/L line that should hit a reconciliation account, which SAP blocks. Reversing a document by entering opposite keys manually when the reverse keys exist. Using special G/L keys without the special indicator. Assuming key meanings carry across custom keys added at your company. **Cta:** If you are converting legacy journals or invoices to SAP and need the posting keys and accounts mapped automatically, Netray can build a checking tool for your file format. **Faq:** #### What is the difference between posting key 40 and 50? **Answer:** Posting key 40 is a debit to a G/L account, and posting key 50 is a credit to a G/L account. They are the usual lines in a manual journal entry, together with the customer and vendor keys for sub-ledger lines. #### Which posting keys are used for vendor invoices and credit memos? **Answer:** A vendor invoice credits the vendor with key 31, and a vendor credit memo debits the vendor with key 21. Reversals use keys 22 and 32 for the opposite side. #### Where are posting keys stored in SAP? **Answer:** Definitions are in table TBSL, texts in TBSLT, and the posted key is on each line item in table BSEG field BSCHL. In S/4HANA the same value appears in the Universal Journal table ACDOCA. #### Can I create my own posting keys? **Answer:** Yes, in OB41 you can add keys by copying a standard one, but it is rarely needed. Most requirements are met with field status groups and document types instead. ## Search terms sap posting keys, sap posting key list, sap posting key 40 50, posting key 31 invoice vendor, posting key 01 customer invoice, sap posting key 86 96 gr/ir, ob41 posting keys, table tbsl posting keys --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json