In simple finance SAP merged key activities at single IMG activity, here you can do the following.
1. Creation of ledger(Leading / Non-Leading / Appendix)
2. Assignment of ledger to required company codes.
3. Currency assignment, Fiscal year variant assignment, Posting period variant assignment
4. Assignment of accounting principle for the combination of company code & Ledger.
All the above activities can be configured in single IMG activity which is newly introduced in S4H finance.
There's no difference to create ledger in S4H and previous versions.
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