FBCJ — Cash Journal
FBCJ is the cash journal for recording cash receipts and payments in a defined cash journal, such as an office petty cash box. Users enter business transactions like expense payments or receipts, the journal shows the running cash balance, and saved entries are posted to the general ledger with the configured accounts and tax codes.
Records cash receipts and payments for a petty-cash or office cash journal and posts them to the general ledger.
Published 31 Oct 2026· 481 words
What FBCJ is for
Many companies keep small cash balances for daily expenses. Recording each movement as a separate GL document is slow and error-prone. The cash journal provides a simple screen per cash journal with predefined business transactions, a running balance and printable receipts, while still producing proper accounting documents.
When it is used
It is used daily by office or plant staff who manage cash, and at period end when the cash count is reconciled with the journal balance. Auditors check it because cash is a high-risk area. It is also common in Indian implementations where offices still handle petty cash for local expenses.
How it is used in practice
Select the company code and cash journal, choose the date range and enter receipts or payments using the configured business transactions, which carry the GL account and tax code. Save the entries, review them, then post. The balance shown should match the physical cash at any time. Corrections are made by reversing the cash journal document rather than editing a posted one.
Fields and objects that matter
- Company code and cash journal number, configured with its GL account and currency
- Business transaction, which determines the offsetting account and tax code
- Amount, receipt recipient and text for each entry
- Status of entries: saved, posted or reversed
- Opening and closing balance for the selected period
How to prove it in the data
Compare the closing balance in FBCJ with the balance of the cash journal GL account in FAGLB03 or FBL3N for the same date. Posted entries should appear as GL documents with the same amounts. A physical cash count should match the journal balance, and differences should be posted through an agreed business transaction rather than by editing entries.
ECC vs S/4HANA
The cash journal remains available in S/4HANA, and a Fiori app for cash journal entries exists in many releases. The posted entries are ordinary accounting documents in the Universal Journal, so they appear in all standard GL reports.
Common pitfalls and how they show up
Weak cash control usually shows up as unposted or corrected entries.
- Entries saved but never posted, so the GL and the journal disagree
- Business transactions with wrong tax codes, which distort tax reporting
- Several users sharing one cash journal without clear responsibility
- Backdated entries in closed periods, blocked by posting period control
Whose problem this is
Owned by the business unit holding the cash, usually an office administrator with a named custodian. General ledger accounting is responsible for configuration, monthly reconciliation and the approval of any cash differences.
Related SAP objects
Reviewed pages this object connects to in the ERPClimb knowledge graph.
Source: ERPClimb — https://erpclimb.com/sap-tcodes/fbcjERPClimb is an independent platform and is not affiliated with SAP SE. Reference pages are written and reviewed by SAP consultants for learning and troubleshooting.