SAP FI Module: Key Differences Between ECC and S/4HANA and Innovations Brought by HANA
- Oznur Ozen
- Jun 30
- 2 min read
1. Introduction

The SAP FI (Financial Accounting) module is one of the core modules used to record, analyze, and report a company’s financial transactions. The transition from SAP ECC to S/4HANA is not just a technical transformation, but a strategic step that enables business processes to be executed more efficiently and in a more integrated manner. S/4HANA, with the high speed and data processing capacity offered by the HANA database, brings significant ease and structural changes to financial processes.
2. Key Architectural Differences Between ECC and S/4HANA
While data is stored in different tables in the ECC system, in S/4HANA all financial data is consolidated into a single table through ACDOCA (Universal Journal). This provides a major advantage in terms of data consistency and performance. In addition, the classic GL structure has been replaced by the mandatory New GL structure, enabling segment-based reporting.

3. Innovations Introduced by the Universal Journal (ACDOCA)

The Universal Journal consolidates data from modules such as Financial Accounting (FI), Controlling (CO), and Asset Accounting (AA) into a single table. This eliminates inconsistencies between FI and CO modules and makes reporting more consistent and detailed.
4. Removed Structures and Simplifications

- The classical GL structure has been removed, and the New GL is now mandatory.
- The Business Partner (BP) concept has replaced customer and vendor master records.
- Integration between CO and FI has been simplified, making cost accounting more effective.
- A ledger-based multiple valuation system has been adopted.
5. New and Advanced Features (FI-Focused)
- New Asset Accounting: Compatible with ledger-based valuation and inflation accounting.
- Group Reporting integration.
- Advanced Financial Closing (AFC) module.
- User-friendly reporting tools via SAP Fiori.
- Advanced foreign currency transactions and multi-currency support.

6. Advantages S/4HANA Brings to FI Processes

- Real-time data analysis and reporting.
- Reduced table structures lead to fewer data inconsistencies.
- Mobile-compatible, user-friendly interface with SAP Fiori.
- Smart collection and cash management solutions (supported by RPA & ML).
7. Key Considerations During the Transition

- Proper use of the Migration Cockpit and Conversion tools.
- Business Partner conversions.
- Comprehensive testing before transitioning to New Asset Accounting.
- Attention to the mandatory use of account-based COPA.
- Custom code impact analysis must be performed.
8. Conclusion and Recommendations

The transition from ECC to S/4HANA is not only technical but also a functional revolution in terms of the FI module. Thanks to the new structures, reporting has become easier, data consistency has improved, and processes have become faster. It is crucial for consultants to understand the changing structures in this transformation process, carefully plan the tests, and prepare users for this new setup.