How To Upload Logo in ALV ? 



 Logo should be uploaded into application server using transaction 'OAER'.
    1.     Go to Transaction OAER,
    2.     Give Class Name as PICTURES
    3.     Class type as OT
    4.     Object Key as the name of the Object u want to specify
    5.     Upon execution you would be prompted to give the file path details. Just upload which ever logo u want to display
    6.     Now you can use the same name in your ALV FM
    In your ALV program, you need to have event for TOP_OF_PAGE, and also this works only in case of Grid not in ALV LIS.