Answer / kanth

Before the ECC5 Version there is no concept of new G/L,in
new G/L we have the options of
*Document split&
*Leading and non leading ledgers concept.
Before the ECC5 we used"special purpose ledger"instead of
New G/L.

Answer / pp

New gl concepts are

Document splitting
Leading and non leading ledger
Profit center in FI
Segment reporting
Scenarios
S_alr are old reports and S_Pl0 is new reports

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