After the generation of a DART extract you execute transactions FTWE or FTWE1 with activated flag "Totals by account types". The logs of Transactions FTWE/FTWE1 display differences.
Change in master data after extraction could lead to differences in control totals log.
To check whether there was a change in the master data which is causing the problem please follow the below steps.
1. Go to the transaction SE38 and execute the program SAPF190.
2. In the selection screen enter the Company Code, Fiscal Year, Period and select the options 'Documents - Transaction Figures' and 'Indexes - Transaction Figures'.
3. Execute the report, if there are inconsistencies due to change in master data the differences will be listed under the column 'Differences' with the account number. Copy the Account Number(s).
4. Go to transaction FS04 and enter the Account Number and Company Code and execute.
5. The report will display few items which when double clicked will displaya report with columns DATE, NEW and OLD. If there is an entry in the column NEW and no entry in OLD this confirms a change in master data.