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 General Ledger General Ledger Accounting Accounting

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  • General Ledger General Ledger

    AccountingAccounting

  • General Ledger Accounting 2

    Welcome All

    Welcome and thank you for coming to the SAP ECC General Ledger Accounting course.

    There are three levels of coursework:

    1) Overview & Navigation

    2) Process Overview Training

    3) Role-based Training

    This is a Level 3 course. It is intended to give you a frame of reference and the practical skills for the activities you will be involved in when SAP is in place. We realize your time is valuable and we have kept that in mind when creating this course.

    Again, we thank you for your time and cooperation. Success is only possible with your involvement.

  • General Ledger Accounting 3

    Content

    Course Content

    Course Objectives

    Prerequisites and Roles

  • General Ledger Accounting 4

    Course Content

    Unit 1 Overview

    Unit 2 General Ledger Journal Entries

    Unit 3 General Ledger Reporting

  • General Ledger Accounting 5

    Course Objectives

    Describe the organizational structures and objects of General Ledger Accounting in SAP ECC

    Execute standard and other journal-entry transactions

    Display general ledger documents and report general ledger data

  • General Ledger Accounting 6

    Prerequisites and Roles

    Prerequisites

    General Accounting Knowledge

    SAP Basic Navigation

    Finance Process Overview

    Roles

    General Ledger Accountants

  • General Ledger Accounting 7

    Unit 1 Overview

  • General Ledger Accounting 8

    Unit Learning Objectives

    At the end of this unit you should be able to:

    Explain the difference between Financial Accounting (FI) and Controlling (CO) modules of SAP

    Describe the management of the Chart of Accounts with the FI Module

    Define general ledger accounts and account types

    Display the Chart of Accounts and General Ledger master records

    Describe the methods and process flows for postings to general ledger accounts

  • General Ledger Accounting 9

    Topic Overview

    Comparison of FI and CO Modules

    FI and the Chart of Accounts

    General Ledger Accounts and Account Types

    Displaying General Ledger Account Master Records

  • General Ledger Accounting 10

    Accounting External and Internal

    External Acctg.

    Internal Acctg.

    BALANCE SHEET INCOME STATEMENT RETAINED EARNINGS LIQUIDITY CALCULATION

    COST CENTER REPORTS PROFIT MARGIN PROFITABILITY REPORTS

    FI module

    CO module

  • General Ledger Accounting 11

    Financial Accounting (FI) Module

    Designed for automated financial management and external reporting using a defined Chart of Accounts

    Changes to Chart of Accounts affect all applications and all transactions posted immediately after those changes are made

    Change documents are created for the audit trail when changes are made to the Chart of Accounts

  • General Ledger Accounting 12

    Display Chart of Accounts (S_ALR_87012326)

    Display part or all of the Chart of Accounts by entering selection criteria

    Always 1000

    Always 1000

    Other options

    Other options

    OptionEnter one or more codes

    OptionEnter one or more codes

    Dynamic Selection

    Dynamic Selection

  • General Ledger Accounting 13

    Topic Postings

    Sources of Postings

    Postings in Reconciliation and Sub-ledger Accounts

  • General Ledger Accounting 14

    Sources of Postings for General Ledger Accounts

    G/L accounts receive posting from three sources:

    Automatic postings from MM, SD, AA, CO modules

    Interface postings via batch feed from non-SAP applications (i.e. legacy data transfers)

    Manual postings entered by end-users:

    Journal entries with SAP transactions

  • General Ledger Accounting 15

    FI - GLFI - GL

    Asset

    ManagementAsset

    Management

    Sales and

    DistributionSales and

    Distribution

    ControllingControlling

    Automatic postings

    Batch feeds from

    external systems

    SAP manual-entrytransactions

    Postings to the General Ledger

    Uploadsfrom

    MS Excel

    MaterialsManagement

    MaterialsManagement

    Interface postings

    Journal postings

  • General Ledger Accounting 16

    Reconciliation and Sub-Ledger Accounts

    Sales Order

    Document

    Sales Order

    Document

    VendorInvoice

    Document

    VendorInvoice

    Document

    Millennium ShoesCustomer# 100386Millennium ShoesCustomer# 100386

    $14,000

    Trade Accounts Receivable #1200000

    Trade Accounts Receivable #1200000

    $14,000

    Trade Accounts Payable #2000000

    Trade Accounts Payable #2000000

    $10,000

    Active Sales Co IncVendor# 100052Active Sales Co IncVendor# 100052

    $10,000Sub-Ledger AccountsSub-Ledger Accounts

    General Ledger Reconciliation

    Accounts

    General Ledger Reconciliation

    Accounts

    Postings occur here

    Postings occur herePostings occur here

    Postings occur here

    Postings occur here

    Postings occur hereAutomatic postings

    Automatic postings

  • General Ledger Accounting 17

    Topic Master Records

    General Ledger Master Records

    Chart of Account and Company Code Data

    General Ledger Master Record Displays

    Customer and Vendor (Sub-ledger) Master Record Displays

  • General Ledger Accounting 18

    G/L Accounts Master Records

    Each G/L account has a master record that defines and controls entries into it and its management

    This master record must be created at the Chart of Accounts (COA) level, then updated with transaction FS00

    Creation of G/L Accounts will be strictly controlled

    G/L Accounts are created at one central location

    G/L Account Groups:

    Range of G/L accounts that represent a financial statement Line

    Determine the type of data that are collected in accounts master records

  • General Ledger Accounting 19

    Chart of Account and Company Code Data

    G/L master records contain two types of data so that company codes that share a Chart of Accounts can use the same G/L accounts:

    Chart of Accounts data, such as the account number, that is the same for all company codes

    Company code data, such as the currency or prevailing taxes, that can differ from one company code to the next

    Display reconciliation account master records:

    Chart of Accounts data only

    Company Code data only

    Both or centrally

  • General Ledger Accounting 20

    General Ledger Master Record Display (FS00)

    Chart of Accounts data

    Company Code data

    EnterEnter

    Click...Click...

    ...for tabs...for tabs

  • General Ledger Accounting 21

    Sub-Ledger Account Displays

    Display customer and vendor master records with transactions FD03 and FK03 (respectively)

  • General Ledger Accounting 22

    Demonstrations and Exercises

    Demonstration of Display G/L Account Centrally (FS00)

    Demonstration of Display Vendor (FD03)

    Exercise 01, Task 01: Display company code data for a G/L account

    Exercise 01, Task 02: Display a customers master record

  • General Ledger Accounting 23

    Unit 1 Summary

    Explain the differences between Financial Accounting (FI) and Controlling (CO) modules of SAP

    Describe the management of the Chart of Accounts with the FI Module

    Define general ledger accounts and account types

    Display the Chart of Accounts and General Ledger master records

    Describe the methods and process flows for postings to general ledger accounts

  • General Ledger Accounting 24

    Unit 2 Journal Entries

  • General Ledger Accounting 25

    Unit Learning Objectives

    At the end of this unit you should be able to:

    Post, park, change, display and reverse general ledger account documents, including accruals, recurring entries and cross-company transactions

    Display general ledger account balances and other sorts of account data

    Clear general ledger accounts

  • General Ledger Accounting 26

    Topic Introduction to General Ledger Transactions

    Design of the Journal Entry Screens

    Editing Options

    Document Types

    Journal Entry Transactions

  • General Ledger Accounting 27

    Journal Entry Screens

    The Enter G/L Account Document (FB50) transaction screen represents the general layout and operation of SAP journal-entry screens

    Note: General ledger accounts are also organized into field status groups:

    Accounts in different field status groups may have slightly different sets of fields on their screens

    Fields can be variably granted statuses of:

    Optional: data entry is discretionary

    Mandatory: data entry is required

    Suppressed: field is hidden

  • General Ledger Accounting 28

    Journal Entry Screens: General Layout

    HeaderHeader

    Accounting spreadsheet

    (line-item table)

    Accounting spreadsheet

    (line-item table)

    BalanceBalance

  • General Ledger Accounting 29

    Journal Entry Screens: Header

    Balance statusBalance status

    Doc typeDoc type

  • General Ledger Accounting 30

    Document Types

    Document type codes are used to identify the type of business transaction that is being posted

    Document type is defined for every posting to G/L accounts CustomersCustomers

    VendorsVendors

    GLGL

  • General Ledger Accounting 31

    Document Types for Posted Journal Entries

    Name:

    Amount:

    Type: KR

    Name:

    Amount:

    Type: DZ

    Name:

    Amount:

    Type: SA

    # 18000001

    # 51000001

    # 1000701

    Accounting Doc.Accounting Doc.Business ProcessBusiness Process

    Vendor InvoiceVendor Invoice

    Customer PaymentCustomer Payment

    G/L Journal EntryG/L Journal Entry

    KR

    Document TypeDocument Type

    DZ

    SA

  • General Ledger Accounting 32

    Journal Entry Screens: Line-Item Table

    Select line item

    Select line item

    Display line item

    Display line item

    Select/ deselect

    Select/ deselect

    Delete or add rows

    Delete or add rows

    Copy lines and fields

    Copy lines and fields

    Sort up or down

    Sort up or down

    Must use scroll bar or arrows to see all fields

    Must use scroll bar or arrows to see all fields

  • General Ledger Accounting 33

    Application Toolbar

    Change company code

    Change company code

    Test run of entry

    Test run of entry

    Park document

    Park document

    Set up screen defaults

    Set up screen defaults

    Navigation frame control

    Navigation frame control

  • General Ledger Accounting 34

    Editing Options

    Select any optionsSelect any options

    Save selections

    Save selections

    RecommendedRecommended

  • General Ledger Accounting 35

    Journal Entry Transactions: Five Steps

    4. Test4. Test

    1. Enter header data

    1. Enter header data

    2. Enter credit and debit data

    2. Enter credit and debit data

    3. Confirm balance of credits, debits

    3. Confirm balance of credits, debits

    5. Post/park and note messages

    5. Post/park and note messages

  • General Ledger Accounting 36

    Journal Entry Transactions: System Messages

    One of three possible messages appears when you post or park a G/L account document:

    Informational: that the document was posted or parked and a document number assigned

    Warning: that something should be checked or maintained, although you can still post or park

    Error: that something is really wrong, and you cant post or park until you fix it

    Want to know more? Double-click the message line.

  • General Ledger Accounting 37

    Account Assignment Templates

    Enter the header, account and cost object data for a often-executed transaction, then save as a template that can be recalled at any time

  • General Ledger Accounting 38

    Selecting an Account Assignment Template

    Double-click template

    Double-click template

    Click to display tree

    Click to display tree

    Template data are populated

    Template data are populated

  • General Ledger Accounting 39

    Demonstrations and Exercises

    Demonstration of Enter G/L Account Document (FB50), including editing options and template

    Exercise 02, Task 01: Create an account template

  • General Ledger Accounting 40

    Topic Standard Journal Entry Transactions

    Post, park, change and display general ledger account documents

    Reverse posted documents

    Display general ledger account balances

  • General Ledger Accounting 41

    Post or Park a G/L Account Document (1)

    Post and park with the Enter G/L Account Document (FB50) transaction:

    Set up for automatic document type SA

    One-screen entry of all data

    Step 1: Enter document date and any reference or header text, and confirm (or change) company code

    Change Co Code

    Change Co Code

  • General Ledger Accounting 42

    Post or Park a G/L Account Document (2)

    Step 2: Enter balanced credit and debit data

    Step 3: Confirm that all entries are balanced

    Enter a line, press Enter to confirm

    Enter a line, press Enter to confirm

    BalancedBalancedLine item complete

    Line item complete

  • General Ledger Accounting 43

    Post or Park a G/L Account Document (3)

    Step 4: Simulate and verify (optional)

    1. Click...1. Click...

    2...review...2...review...

    3...and return3...and return

  • General Ledger Accounting 44

    Post or Park a G/L Account Document (4)

    Step 5: Post or park (and note document number)

    Step 6: Check and respond (if needed) to message

    Post or park

    Post or park

    Document number

    Document number

    Post or park

    Post or park

    Company code

    Company code

  • General Ledger Accounting 45

    Demonstrations and Exercises

    Demonstration of Enter G/L Account Document (FB50) with posting and parking

    Exercise 02, Task 02: Post (2) and park (2) general ledger account documents

  • General Ledger Accounting 46

    Post a Parked G/L Account Document: FBV0

    Once parked, an account document can be recalled and posted with the Post Parked Document (FBV0) transaction

    InputInput

    *Dont press the Enter key: that calls up a document list

    Click to continue*

    Click to continue*

  • General Ledger Accounting 47

    Transaction FBV0: Completion

    Completing the transaction

    1. Edit1. Edit

    2. Simulate2. Simulate

    3. Post3. Post

  • General Ledger Accounting 48

    Demonstrations and Exercises

    Demonstration of Post Parked Document (FBV0)

    Exercise 02, Task 03: Post one (1) parked document

  • General Ledger Accounting 49

    Change a G/L Account Document: FB02

    Change an account document with the Change Document (FB02) transaction

    Enter data

    Enter data

    *Dont press the Enter key: that calls up a document list

    Click to continue*

    Click to continue*

  • General Ledger Accounting 50

    Transaction FB02: Completion

    Edit the document, then park or post

    Parked documents: change nearly all data

    Posted documents: change only text, assignment data

    ParkPark

    PostPost

  • General Ledger Accounting 51

    Display a G/L Account Document: FB03

    Display an account document in the same way with the Display Document (FB03) transaction

    Read-only

    Read-only

  • General Ledger Accounting 52

    Reverse a Document

    To change a posted G/L account document:

    Reverse it with transaction FB08, creating a counter-balancing reversal document

    Re-enter it with FB50

    PostPost

    Always 1Always 1

    New doc number

    New doc number

    InputInput

  • General Ledger Accounting 53

    Demonstrations and Exercises

    Demonstration of Change Document (FB02) for parked document, still parked when completed

    Exercise 02, Task 04: Change a parked document

    Exercise 02, Task 05: Reverse a posted document

  • General Ledger Accounting 54

    Topic Other Journal Entry Transactions

    Recurring Entries

    Accruals and Deferrals

  • General Ledger Accounting 55

    Recurring Entries (1)

    Recurring entries are used to automatically execute transactions that occur on a regular periodic basis

    Fewer manual transactions are performed

    Transactions are typically for:

    Vendor invoices for regularly-supplied material/service

    Journal entries for the same dollar amount, account and Cost Center, posted on a regular basis, such as

    Rent

    Amortization of Prepaid

  • General Ledger Accounting 56

    Recurring Entries (2)

    Three steps in the process:

    1. Create Recurring Document (FBD1) creates documents that defines:

    Posting frequency and duration

    Document type (SA for G/L account documents)

    Dollar value and responsible cost collector (cost center)

    General ledger account codes

    2. Post Recurring Document (F-14) posts one or more recurring documents on regular basis (e.g., monthly):

    Defines the settlement period, the date of their next posting in the general ledger

    3. Batch Posting (SM35) completes the posting of the recurring entry documents

    Should be run in background

    Automated, not done by the typical end user

  • General Ledger Accounting 57

    Step 1. Create Recurring Entry (FBD1): Header Data

    EnterEnter

    EnterEnter

    G/L acct document

    G/L acct document

    PK 40 = Debit entry

    PK 40 = Debit entry

  • General Ledger Accounting 58

    Create Recurring Entry: Add G/L Account Item (1)

    PK 50 = Credit entry

    PK 50 = Credit entry

    EnterEnter

    EnterEnter

  • General Ledger Accounting 59

    Create Recurring Entry: Add G/L Account Item (2)

    EnterEnter

    Post and make note

    Post and make note

    EnterEnter

  • General Ledger Accounting 60

    Step 2. Post Recurring Entry Document (F.14)

    Enter one or more docs

    Enter one or more docs

    Date of next posting

    Date of next posting

    G/L acct document

    G/L acct document

    Execute, then note

    Execute, then note

    Dynamic Selection

    Dynamic Selection

    NOTE:

    Step 3. Batch processing is scheduled and done background automatically.

  • General Ledger Accounting 61

    Demonstrations and Exercises

    Demonstration of Create Recurring Entry (FBD1)

    Demonstration of Post Recurring Entry Document (F.14)

    Exercise 02, Task 07: Create and post a recurring document

  • General Ledger Accounting 62

    Create Accrual Document (FBS1): Header Data

    Enter header, reversal date and first line item on Header Data screen, then press Enter

    Date for reversal

    Date for reversal

    Complete header

    Complete header

    PK 50 = Credit entry

    PK 50 = Credit entry

  • General Ledger Accounting 63

    Create Accrual Document: Add G/L account item (1)

    Add dollar value and second line item on Add G/L account item screen, then press Enter

    40 = Debit entry

    40 = Debit entry

    ValueValue

  • General Ledger Accounting 64

    Create Accrual Document: Add G/L account item (2)

    Add dollar value and cost center on next Add G/L account item screen, post, note document number

    EnterEnter

    EnterEnter

  • General Ledger Accounting 65

    Demonstrations and Exercises

    Demonstration of Enter Accrual/Deferral Document (FBS1)

    Exercise 02, Task 08: Create an accrual document

  • General Ledger Accounting 66

    Reverse Accrual Documents (F.81): Initial Screen

    Enter selection criteria to display list of accrual docs

    Execute in Test Run mode and as a background job

    ExecuteExecute

  • General Ledger Accounting 67

    Reverse Accrual Documents: Output

    Double-click to display

    Double-click to display

  • General Ledger Accounting 68

    Reverse Accrual Documents: Completion

    Click Reverse Documents to reverse all documents

  • General Ledger Accounting 69

    Unit 2 - Summary

    You are now able to:

    Post, park, change, display and reverse general ledger account documents, including accruals, recurring entries and cross-company transactions

    Display general ledger account balances and other sorts of account data

  • General Ledger Accounting 70

    Unit 3 General Ledger Reporting

  • General Ledger Accounting 71

    Unit Learning Objectives

    At the end of this unit you should be able to:

    Set-up and execute some commonly used general ledger reports

  • General Ledger Accounting 72

    Topic Introduction to General Ledger Reports

    Commonly Used General Ledger Reports

    Reporting in SAP

    Initial Screens and Report Outputs

  • General Ledger Accounting 73

    Commonly Used General Ledger Reports

    Display names and codes of accounts

    Drill down to master records of accounts

    Chart of Accounts Report*

    S_ALR_87012326

    Display general ledger debits and credits for all selected companies for a given period

    Trial Balance

    S_ALR_87012301

    *Demonstrated in Unit 1

    Display master data for one or more accountsG/L Master Data Accounts List

    S_ALR_87012328

    Display summary of open, cleared or both line items for one or more accounts

    Drill down to detailed entry records for items

    G/L Line Item DisplayFBL3N

    Display summary of debit and credit entries to an account, with selection criteria for cost and profit centers

    Drill down to detailed entry records

    G/L Account Balance Display

    FAGLB03

    PurposeReport

  • General Ledger Accounting 74

    Reporting in SAP

    Most reports are run by request on an ad hoc basis

    Initial screens of most reporting transactions are flexible in defining the objectives of the report

    SAP R/3Database

  • General Ledger Accounting 75

    Initial Screens of Reporting Transactions

    Enter one or more selection criteria that define the objects to be listed in the report:

    Enter one code or a range of codes directly on the initial screens

    Enter multiple codes or ranges of codes on multiple selection screens

    Number of selection criteria controls the length and precision of the report:

    Less selection criteria yields a long, broad report

    More selection criteria yields a short, precision report

  • General Ledger Accounting 76

    Example of Selection Criteria

    Chart of Accounts Report (S_ALR_87012326)

    Limit to select G/L accounts?

    Limit to select G/L accounts?

    Always 1000

    Always 1000

    Other possible limitations

    Other possible limitations

    Dynamic Selection

    Dynamic Selection

  • General Ledger Accounting 77

    Multiple Selection Screens

    Enter multiple codes and multiple ranges of codes

    Enter multiple values

    Enter multiple values

    ClickClick

    Enter multiple ranges

    Enter multiple ranges

    Exclude multiple values

    Exclude multiple values

    Exclude multiple ranges

    Exclude multiple ranges

  • General Ledger Accounting 78

    Report Output Format

    Most reports are displayed in a line-item format

    One line (or one set of lines) presents summary data on one object that meets the selection criteria

    Example: Output of theChart of Accounts Report (S_ALR_87012326)

  • General Ledger Accounting 79

    Report Output Drill-Down

    Double-click a line item to drill down to its detailed records

    Double-click

    Double-click

  • General Ledger Accounting 80

    Topic General Ledger Reports

    General Ledger Account Balance Display (FAGLB03)

    General Ledger Line-Item Display (FBL3N)

    General Ledger Master Data Account Lists (S_ALR_87012328)

    Trial Balance (S_ALR_87012301)

  • General Ledger Accounting 81

    G/L Account Balance Display (FAGLB03) Initial Screen

    Example: Account 6160000, Company Code 1011 and 1012, for fiscal year 2006

  • General Ledger Accounting 82

    G/L Account Balance Display: Output

  • General Ledger Accounting 83

    G/L Account Balance Display: Drill-down 1

    Double-click...Double-click...

    ...for a line-item report

    ...for a line-item report

  • General Ledger Accounting 84

    G/L Account Balance Display: Drill-down 2

    Double-click...Double-click...

    ...for journal entry display

    ...for journal entry display

  • General Ledger Accounting 85

    G/L Account Balance Display: Controlling Aspects (1)

    Can be set up to report account balances for specific cost and profit centers only

  • General Ledger Accounting 86

    G/L Account Balance Display: Controlling Aspects (2)

    One profit center

    One profit center

    All profit centers

    All profit centers

  • General Ledger Accounting 87

    Demonstrations and Exercises

    Demonstration of G/L Account Balance Display (FAGLB03)

    Exercise 03, Task 01: Display G/L account balances and financial documents for a cost center

  • General Ledger Accounting 88

    G/L Line Item Display (FBL3N): Initial Screen

    Enter one or more accounts

    Enter one or more accounts

    Dates are optional

    Dates are optional

    Other options

    Other options

    Enter one or more Co Codes

    Enter one or more Co Codes

    Select line-item type

    Select line-item type

    Dynamic Selection

    Dynamic Selection

  • General Ledger Accounting 89

    G/L Line Item Display (FBL3N): Output

    Selection boxes

    Selection boxes

    Display, change or mass change

    Display, change or mass change

  • General Ledger Accounting 90

    G/L Line Item Display (FBL3N): Drill-down

    Double-click

    Double-click

  • General Ledger Accounting 91

    Demonstrations and Exercises

    Demonstration of G/L Line Item Display (FBL3N)

    Exercise 03, Task 02: Display line-item reports and financial documents for a G/L account

  • General Ledger Accounting 92

    G/L Master Data Account Lists (S_ALR_87012328)

    Other options

    Other options

    Always 1000

    Always 1000

    Enter one or more G/L account codes

    Enter one or more G/L account codes

    Dynamic Selection

    Dynamic Selection

  • General Ledger Accounting 93

    G/L Master Data Account Lists: Output

  • General Ledger Accounting 94

    Trial Balance (S_ALR_87012301)

    Other options

    Other options

    Other options

    Other options

    Enter one or more G/L account or company codes

    Enter one or more G/L account or company codes

    Dynamic Selection

    Dynamic Selection

  • General Ledger Accounting 95

    Trial Balance Output

  • General Ledger Accounting 96

    Unit 3 - Summary

    You are now able to:

    Set-up and execute some commonly used general ledger reports

  • General Ledger Accounting 97

    Course Summary

    You are now able to:

    Describe the organizational structures and objects of General Ledger Accounting in SAP ECC

    Execute standard and other journal-entry transactions

    Display general ledger documents

    and report general ledger data