instructor led training presentation sample_tsv
DESCRIPTION
sapTRANSCRIPT
-
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