paac10 accounting and controlling
TRANSCRIPT
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 1/889
PAAC10 Accounting and Controlling
0. PAAC10CopyrightOverview of PAAC10
1. Section: Financial AccountingContents (1)Contents (2)Contents (3)Contents (4)Contents (5)Organizational Structures in Financial AccountingClients in the SAP SystemOrganizational Structure 1Organizational Structure 2aOrganizational Structure 2bOrganizational Structure 2 - Consolidation Enterprise ViewOrganizational Structure 3Organizational Structure 4Organizational Structure 5Organizational Structure 6Summary: Organizational Structures
2. Basic ConfigurationConfiguration Project StepsBreakdown Of Configuration Levels
FI Configuration - What To Do (1)FI Configuration - What To Do (2)FI Customizing Copy FunctionsFI Configuration - What To Do (4)FI Configuration - What To Do (5)Summary: Basic Configuration
3. Global Data In The Company CodeOrganization of AccountingProcedural ParametersAddressAdditional Specifications
Summary: Global Data In The Company Code
4. General Ledger AccountsAccounting Master Data - G/L AccountsAccounting Master Data - Chart Of AccountsG/L Account Master RecordAccounting Master Data - Charts Of AccountsAccounting Master Data - CASH Account Group (Current Assets/ Accounting Master Data - FieldsAccounting Master Data - StatusSummary: General Ledger Accounts
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 2/889
5. Bank Master DataHouse Bank Master Data - BanksHouse Bank Master Data - Bank DirectoryHouse Bank Master Data - Bank IDHouse Bank Master Data - Key TermHouse Bank Master Data - Creating House Banks/Bank Accounts
Summary: Bank Master Data
6. Customer Master DataAccounting Master DataCustomer Master Records - CreateCustomer Master Record - Affiliated CompanyCustomer Master Record - Using ModulesCustomer Master Record - Accounting / SalesCustomer Master Record - AccountingMaster Data - Account Groups 1Number Ranges 1Summary: Customer Master Data
7. Vendor Master DataAccounting Master Data - VendorsVendor Master Record - CreateVendor Master Record - Using ModulesVendor Master Record - Accounting / PurchasingMaster Data - Account Group 2Number Ranges 2Summary: Vendor Master Data
8. DocumentsReconciliation AccountDocument PrincipleDocument StructureBasic Posting - Document Header DataBasic Posting - First Line ItemBasic Posting - Next Line ItemPosting KeysPosting Keys - Field StatusField Status Definitions (G/L Accounts)Screen ModificationDisplay / Change DocumentDocument Change RulesDocument ReversalDefault Values
Summary: Documents
9. Document ControlValid Posting Periods - Posting DateValid Posting Periods - Account Type KeysValid Posting Periods - VariantsValid Posting Periods - Posting Date When Entering DocumentsDocument TypeDocument TypesDocument Number Range - DefineDocument Number Range - SpecifyPosting KeysDefault Values For Fiscal Year and Value DateSummary: Document Control
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 3/889
10. Postings TransactionsSetting Up New Tax CodesTax AccountsExchange Rate DifferencesClearing Between Company CodesAccount Determination
Payment TermsAutomatic PostingsWork Lists For Several Company Codes And/Or AccountsLine Item Display - Automatic Work ListsEntering Recurring PostingsRecurring Entry Program FlowSummary: Posting Transactions
11. Accounts and Line ItemsAccount: Transaction FiguresBalance Display for G/L AccountsBalance Display for Customers and Vendors
Account Line ItemsMaster Record ControlSummary: Accounts and Line Items
12. Foreign CurrenciesPosting in Foreign CurrencyThe FI ViewTarget GroupOptions for Additional Currencies (FI)Two Additional Currencies in FIFI using LCAlso See Exchange Rates
13. Entry Tools and Special FeaturesEntry Tools: Entry with ReferenceSolution for Recurring PostingsPosting with Account Assignment ModelSample Documents and Account Assignment ModelsText in Line ItemsHold and Process DocumentCross-Company Code PostingCross-Company Code ClearingCross-Company Code Posting (2)Invoice and Credit Memo Fast EntryG/L Account Line Item Fast Entry
Document ParkingParkingChanging a Parked DocumentPostingDocument DataPark (1)Park (2)Park (3)Park (4)PostingOverview of Release Approval ProcedureSummary: Entry Tools and Special Features
14. Optional FunctionalityCross-System Company Codes
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 4/889
Additional Local CurrencyIndividual Editing OptionsGeneral Editing OptionsMaintaining The Line LayoutDefining Processing MethodsScreen Modification - Master Record and Posting Functions
Screen Modifications - Example: Customer Master RecordScreen Modifications - Link Rules - Master RecordsScreen Modifications - Link Rules - Posting TransactionsControl TotalsSummary: Optional Functionality
15. ReportingReporting - Table TLSEPRequesting A ReportDefining A JobSummary: Reporting
16. Company-Specific ModificationsAccounting Environment - Minimum Entries (Employees 1)Accounting Environment - Minimum Entries (Employees 2)Accounting Environment - Minimum Entries (FI Tolerance GroupFI Tolerance Groups For Users And Customers/Vendors 2FI Tolerance Groups For Users And Customers/Vendors 3Accounting Environment - Minimum Entries for TaxAccounting Environment - TaxesAccounting Environment (2)Accounting Environment - Minimum Entries (Field Status, CurrSummary: Company-Specific Modifications
17. Posting with Clearing
Posting with ClearingPosting with Clearing (2)Selecting Items for ProcessingProcessing Open ItemsPartial PaymentResidual ItemsClearing with Exchange Rate DifferencesClearing in a Third CurrencyClearing between Customer and Vendor (2)Fast Entry: Incoming Customer PaymentsIncoming Payments Fast EntryTolerance Groups
Tolerance Groups for UsersTolerance Groups for Business PartnersAccountSummary: Posting with Clearing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 5/889
18. Automatic Dunning - Operating the Dunning ProcessHow Dunning WorksKey ValuesMaster Record - Dunning DataRunning The Dunning ProgramControl Specifications
Dunning RunProcessing the Dunning ProposalPrinting Dunning NoticesCustomer - Vendor ClearingSummary: Automatic Dunning
19. Automatic Dunning - Configuring the Dunning ProgramConfiguring The Dunning ProgramMaintaining The Dunning Program: OverviewDunning LevelsMinimum AmountsDunning Charges
Interest RatesDunning TextsCompany Code DataSort FieldsDunning Block Reasons / Dunning KeysDefining Dunning AreasGrouping KeySender SpecificationsMahnlauf - Ausführung des MahnprogrammesSummary: Automatic Dunning - Configuring the Dunning Program
20. Automatic Payments - Operating the Payment ProgramPossible Payment Methods
Payment Programm FlowEinflußgrößenMaster Record - Customer/Vendor Bank DetailsMaster Record - Parameters For Automatic Payment TransactionDocument: Key ValuesControl Specifications: ParametersControl Specifications: Proposal RunControl Specifications: Payment ProposalControl Specifications: Processing The ProposalControl Specifications: Payment RunControl Specifications: Printing Payment MediaPrint Programs - Variants
Customer - Vendor Clearing 2Summary: Automatic Payments - Operating the Payment Program
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 6/889
21. Automatic Payments - Configuring the Payment ProgramPayment ControlCompany CodesPaying Company CodesPayment Methods Per CountryPayment Methods Per Company Code
Payment Methods Per Company Code IIPayment Program ConfigurationBank SelectionAccount Determination - Account IDAvailable AmountsBank Selection By Postal CodeValue DateCharges / FeesPayment Block ReasonsGruppierungsschlüsselPrinting Payment MediaPrint ProgramsFormsData Medium ExchangeAutomatic Cashed Checks With Optical Document EntrySummary Automatic Payments - Configuring the Payment Program
22. Special General LedgerSpecial General Ledger TransactionsPosting MethodsControlsHow Special General Ledger Transactions are DisplayedDown PaymentsCustomer Down PaymentsVendor Down Payments
Down Payments with Tax: Gross or Net DisplayBills of Exchange ReceivableBills of Exchange Receivable - CollectionBills of Exchange Receivable - DiscountingBills of Exchange PayableBills of Exchange Payable (2)Special General Ledger - Summary
23. Introduction to Individual Account ClosingThe Individual Financial Closing Process in OverviewExternal ClosingAsset History Sheet (FI-AA)
Internal ClosingFundamentals of Closing OperationsSummary: Introduction to Individual Account Closing
24. Closing Operations for Payroll AccountingPayroll Data on the Balance SheetThe Payroll Procedure and Subsequent ActivitiesPosting Personnel Costs Using a Clearing Cost CenterFurther Postings Effected for Payroll AccountingParticular aspects of transfers to FI/COImputed Costs in Cost AccountingDUEVO (German Data Communications Regulation)Summary: Closing Operations for Payroll Accounting
25. Closing Operations for Accounts Receivable and Payable
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 7/889
Accounts Receivable and Payable on the Balance SheetTransactions in Sales and Distribution ProcessingEffects of Creating a Billing InvoiceConsistencyCustomizing I : Balance ConfirmationsCustomizing II : Balance Confirmations
Individual Value Adjustments (IVA) for Doubtful ReceivablesForeign Currency Valuation and the Sorted ListValuation (with Update)Valuation (without Update)Customizing: Exchange Rate TypesCustomizing: Valuation MethodsCustomizing: Acct Determination for Exch. Rate DifferencesExample: Customers with Credit BalanceChanged Reconciliation AccountCustomizing: Regroup Receivables and PayablesDocumentationReportsSummary: Closing Procedures for Accounts Receivable/Payable
26. Closing Operations in Inventory AccountingIntegration of Inventory Accounting in the Balance SheetTransactions in Inventory AccountingCash DiscountMaintaining the GR/IR Clearing AccountPhysical Inventory ProcedureMaterial Valuation in the SAP System IMaterial Ledger ClosingMaterial Price ChangesLowest Value DeterminationClosing Operations and Documentation
INTRASTAT DeclarationSummary Closing Operations in Inventory Accounting
27. Period Closing in Controlling and in the Project SystemControlling in R/3Organizational Units in the SAP System from a CO StandpointAssignment of Company Codes to a Controlling AreaCombination of Company Codes and Controlling AreaThe Chart of AccountsCost ElementsAllocating Costs to CO Objects ICost Clearing in External AccountingReconciliation LedgerStructure of the Reconciliation LedgerReconciliation PostingsReconciliation ReportsAccount-Based and Costing-Based Profitability AnalysisTransfer of Payables/ReceivablesReporting Techniques in Cost Object ControllingCO-PA Information SystemSummary Period Closing in Controlling and Projekts System
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 8/889
28. Closing Operations for Asset AccountingAssets on the Balance SheetPeriodic Processing - OverviewReport selectionSettlement of Capital Investment OrdersCapitalization of Assets under Construction
Line Item Settlement of Asset under ConstructionDepreciation Posting ProgramDocumentation: Asset History SheetFiscal Year Change/Year-end ClosingSummary: Closing Operations for Asset Accounting
29. Closing Procedures for Financial AccountingAccrual/Deferral PostingsAccrual/Deferral Posting: Warehouse LeaseAutomatic Postings - Exchange Rate DifferencesExchange Rate Differences in Foreign Currency BalancesValuating Foreign Currency Balance Sheet Accounts
GR/IR Clearing Account Analysis and Declaring Acquisition TaSubsequent BA/PC / Profitablility Segment AdjustmentFlexible ReportingFinancial Statement VersionsSetting Up the Balance Sheet Section of a Fin.Stmnt VersionSetting Up the P+L Section of a Fin.Stmnt VersionAccount Group Allocation According to BalanceTextsGroup EvaluationsGrouping within the Company CodeEvaluations by Country Chart of AccountsPlanningEnter planned values
Plan VersionsBalance Audit Trail (Accumulated)Volume Problem / Optimizing Run TimesCountry-Specific Balance Audit TrailGL Account = Tax AccountManual Tax PostingNon-Deductible Input TaxTax Return (RFUMSV00, RFASLM00)EU Single European MarketTax Return and PostingsSummary Closing Procedures for Financial Accounting
30. Closing Procedures in Preparation for ConsolidationScope of Consolidation and Data TransferTransferring Financial Statement Data: Periodic ExtractFinancial Statement Version for ConsolidationTransferring Financial Statement Data: Realtime UpdateSend Data to ConsolidationCarrying Forward via Consolidation Staging LedgerSummary: Closing Procedures for the Prep. for Consolidation
31. The Individual Financial Closing Process - IntegrationMonth-End Closing (Example)Summary Individual Financial Closing Process Integration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 9/889
32. Financial CalendarScheduled Programs and ReportsStatus of Scheduled Programs and ReportsFinancial Calendar - Monthly OverviewWorkflow IntegrationScheduling
Defining TasksScheduleTask + ScheduleIntegrationSummary: Financial Calendar
33. Production StartupProcedureData Transfer MethodsData Transfer ProcessOutput And Change ProgramScheduling Data Transfer
Preparing for Production StartupPreparing for Production Startup (2)Setting the Productive IndicatorSummary: Production Startup
34. Standard Texts And FormsForms - Naming ConventionsForms - Parts Of The FormForms - ConfigurationSummary Standardtexts and Forms
35. Correspondence and Interest CalculationOverviewsAutomatic CorrespondenceCorrespondence: Functional Overview 1Correspondence: Functional Overview 2From Correspondence Type To Form 1From Correspondence Type To Form 2Correspondence - ConfigurationIndividual Text 1Individual Text 2Balance ConfirmationsBalance ConfirmationInterest CalculationCorrespondence - Configuration (Interest Calculation Types)
Posting InterestSummary Correspondence and Interest Calculation
36. Appendix 1: Consolidation OverviewConsolidated Financial Statements (Appendix)Legal FoundationsImplications of the Single Entity TheoryDisclosure Obligations and ExemptionsConsolidation FunctionalityMain Features of ConsolidationIntegration of FI-LC Legal ConsolidationFI-LC Implementation ScenariosMaster Data Overview ConsolidationCompaniesSubgroups
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 10/889
Classification of FS itemsFS Item AttributesFS items and their Additional AssignmentsPreparation for ConsolidationOrganizational StructureTrading Partners in Consolidation
Scope of Consolidation and Data TransferIndividual Financial StatementsOverview of Data InputData Transfer MonitorStatus ManagementTransferring Financial Statement Data: Periodic ExtractTransferring Financial Statement Data: Realtime UpdateEnhanced Integration of FI-LC Additional Account AssignmentsRemote Data Entry with MS AccessSAP Data Entry FormsValidation ChecksStandardizing EntriesAudited Corporate Valuation of Subsidiary Statements
Central Standardizing EntriesCurrency TranslationCommon Currency Translation MethodsCurrency Translation, Translation Sets, Exchange RatesConsolidation EntriesIntercompany EliminationsCauses of Elimination DifferencesIntercompany Profit/Loss in Transferred AssetsConsolidation of InvestmentsInformation SystemInformation System, FI-LC DatabaseReporting Options
Interactive Reports 1Interactive Reports 2Report Writer and Painter for Consolidation DataInteractive Excel - Reporting with MS ExcelThe Principles Behind Interactive ExcelVersionsSimulation Analysis / Version ConceptVersion Concept - A Currency Translation ExampleAppendix 2: SD and Financial Accounting IntegrationTransferring Data from SDData TransferReference Numbers / Allocation NumbersAccount Assignment Criteria in the Invoice
Sales Revenue Account DeterminationSummary SD and FI IntegrationAppendix 3: Overview of Credit ManagementIntroductionComposition of Total LiabilitiesLocal Organization - Central OrganizationCredit Limit Per Customer /Group of CustomersCredit Limit for New CustomersCentral Data and Data Per Credit Control AreaDisputed ItemsWhen To Review CreditSummary Credit Management
37. Complex Asset AccountingContents Asset Accounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 11/889
Organizational Structure of Asset AccountingClient - Company CodeChart of Accounts - Chart of DepreciationOrganizational Structure - ExampleAsset Accounting Company CodeCost Accounting Assignment
Client - Asset ClassSummary: Asset Accounting
38. Master DataFunctions of the Asset ClassDefinition of the Asset ClassesAccount AllocationScreen Layout for Asset Master DataNumber AssignmentSpecial Asset Class: Asset under ConstructionSpecial Asset Class: Low Value AssetsCreating the Asset Master RecordTime-dependent DataChanging assetsThe Asset Sub-numberUse of Workflow in Asset AccountingBulk Changes using WorkflowWorkflow for Bulk Changes (Rule)Summary: Master Data Asset Accounting
39. Asset TransactionsAsset Accounting as Subsidiary LedgerAsset Acquisition - IntegrationProcedure for Integrated Asset AcquisitionAccounts for Integrated Asset Acquisition
Document Type: Gross or NetDocument Number RangeTransaction TypeTransaction Types and Transaction Type GroupsAsset Acquisition (not integrated)Asset Accquisition with MMAsset Acquisition - Master RecordAsset Acquisition - Value FieldsProcedure for Asset RetirementAccounts for Asset RetirementAsset Retirement 1Asset Retirement 2Workflow for Mass RetirementAsset TransferAssets under ConstructionLine Item Settlement of Asset under ConstructionCurrent-value DepreciationSummary: Asset Transactions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 12/889
40. ValuationThe Chart of DepreciationComparison of Country-Specific Charts of DepreciationAsset Classes in the Chart of DepreciationDepreciation Area XX in the Asset or Asset ClassValuation Rules
Screen Layout Depreciation Area and Maintenance LevelDepreciationDepreciation KeyElements of Depreciation CalculationExample: Book Depreciation ValuationExample: Tax Depreciation ValuationExample: Derived Depreciation AreaExample: Cost-accounting Depreciation AreaReplacement ValuesCalculating the Replacement ValueCost-accounting InterestSummary: Valuation
41. Periodic ProcessingPeriodic Processing - OverviewDepreciation Posting ProgramOrganizational Procedure for Depreciation PostingSettings for PostingDepreciation Posting for Acquisitions During the YearFiscal Year Change/Year-end ClosingYear-end ClosingSummary: Periodic Processing
42. Info SystemReport Selection
Asset Value DisplayDepreciation SimulationAsset SimulationSimulation VersionsDepreciation Simulation (Order/Project)Sort CriteriaAsset History SheetHistory Sheet ChangesSummary: Info System
43. Transfer of Old Assets DataTransfer of Old Assets Data
Options for Transferring Old Assets DataExample: Transferring Old Data at Fiscal Year EndExample: Transferring Old Data During Fiscal YearAutomatic Transfer of Old Assets DataAccount Control after Productive StartSummary: Transfer of Old Assets Data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 13/889
44. Overhead Cost ControllingOverhead Cost Controlling OverviewIntroduction to Overhead Cost ControllingTasks in Overhead Cost ControllingOverhead Cost Controlling in R/3Organizational Units in the R/3 System from the CO Standpoin
Assignment of Company Code and Controlling AreaCombination of Company Code and Controlling AreaSummary Overhead Cost Controlling
45. Master Data in Cost Element and Cost Center AccountingOrganizational Units in Cost Element and Cost Center AccountMaster Data GroupsTime-Based Creation of Master DataThe Chart of AccountsThe Cost ElementAutomatic Creation of Cost ElementsThe Cost Center
Cost Center TypesActivity TypesStatistical Key FiguresSummary of Cost El. and Cost Center Accoun. Master Data (1)Summary of Cost El. and Cost Center Accoun. Master Data (2)
46. Transaction-Based PostingsTransaction-Based Postings in OverviewNumber Assignment for CO DocumentsAccount Assignment Logic (1)Account Assignment Logic (2)Account Assignment Logic (3)Account Testing with Validation and Substitution (1)
Account Testing with Validation and Substitution (2)Transaction-Based Postings Through IntegrationAutomatic and Default Account AssignmentTransaction-Based Postings in ControllingTransaction-Based RepostingRepost Line ItemsDirect Internal Activity AllocationActivity RecordingRecording Statistical Key FiguresTransaction-Based Postings Summary (1)Transaction-Based Postings Summary (2)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 14/889
47. Periodic AllocationsPeriodic Allocations in OverviewImputed CostsImputed Cost Calculation: Cost Element MethodDefining the Cost Element MethodDefining the Cost Element Method / Calculation Base
Defining the Cost Element Method / SurchargesDefining the Cost Element Method / Imputed ObjectImputed Costs: Target=Actual Method (1)Imputed Costs: Target=Actual Method (2)Imputed Costs: Target=Actual Method (3)Periodic RepostingDistributionAssessmentApplying Periodic Reposting, Distribution, and AssessmentDefining Periodic Reposting, Distribution, and AssessmentCombinable Sender and Receiver RulesExecuting Periodic Reposting, Distribution, and AssessmentIndirect Activity Allocation (1)Indirect Activity Allocation (2)Actual Activity Can Be Entered On the SenderActual Activity Not Enterable on the SenderValuation at Actual Activity PriceActual Activity Price CalculationActual Cost SplittingActivity Price Calculation with Cost Component LayoutTransferring Statistical Key Figures from the LISPeriodic Allocations Summary
48. Planning in Cost Center AccountingGoals of Cost Center Planning
Planning Scope and Techniques/Stat. Key FiguresPlanning Scope and Techniques/Activity TypesPlanning Scope and Techniques/CostsArranging the Planning ScreenFlexible Choice of Planning Views (1)Flexible Choice of Planning Views (2)Flexible Choice of Planning Views (3)VersionsStandard Distribution Key: Excerpt (6,7)Planning Statistical Key FiguresDetailed Planning and Base Unit CostingPlan Allocation Procedure 3.0CActivity Type PlanningActivity Price CalculationPlanning AidsTransfer of Plan ValuesCost Center Accounting Planning Summary (1)Cost Center Accoutning Planning Summary (2)
49. Activity-Based CostingProcess View versus Cost Center ViewActivity-Based Costing ModelPurposes and Goals of Activity-Based Costing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 15/889
50. Internal Orders: Master Data and StructuresInternal OrdersAdvantages of Internal OrdersOrder Master RecordOrder Type FunctionsStatus Management for Internal Orders
Order GroupsOrder ListSubstitution Rules for OrdersInternal Order Master Data Summary
51. Internal Orders: Actual Postings and CommitmentsOrders: Flow of ValuesCommitments Management: OverviewReal vs. Statistical OrdersOverhead CostingSurchargesSettlement: Overview
Settlement Rules in the OrderSettlement with Source AssignmentHierarchical SettlementSettlement: Parameters in CustomizingSettlement StructureInvestment OrdersInternal Orders: Actual Postings Summary (1)Internal Orders: Actual Postings Summary (2)
52. Period Closing in Overhead Cost ControllingPeriod LockVariance CalculationVariance Categories: Input Side
Variance Categories: Output SideVariances: Input SideVariances: Output SideReconciliation Ledger / Reconciliation PostingsReconciliation Ledger / Reconciliation Reports / Cost AnalysReconciliation Ledger / Navigation ToolReconciliation Ledger StructureReconciliation PostingsReconciliation ReportsPeriod Closing Summary (1)Period Closing Summary (2)
53. Section: Cash ManagementOverview Cash Management (1)Overview Cash Management (2)Introduction to Cash ManagementProblems and ObjectivesProcedure for Day-to-Day PlanningIntegration: Cash Management PositionCash Management within the Treasury EnvironmentInstrumentsThe Terminology and Contents of PlanningSummary Cash Management
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 16/889
54. Cash Management PositionDisplaying the Cash Management PositionCash Management Position: Groups/LevelsRequirements: Bank Account StructureRequirement I: Bank-Related AccountingRequirement II: Bank Accounts
Requirement III: Planning LevelsCurrency DisplayFeatures: Cash Management PositionSummary Cash Management Position
55. Customizing the Cash Management PositionMaster Record: Planning LevelBank Account ConfigurationHouse BanksBank AccountsDocuments: Value DatePlanning Levels
Cash Management Account NameGrouping StructureThe Grouping FunctionsSummary Customizing the Cash Management Position
56. Cash ConcentrationCash Concentration: FeaturesCash Concentration: Cash ManagementCash Concentration: Posting Procedures (Example)Summary Cash Concentration
57. Customizing Cash ConcentrationCash Concentration - SpecificationsCash Concentration - Settings (Examples)Cash Concentration - CorrespondenceConfirmation: Address and Account No.Summary Customizing Cash Concentration
58. Manual PlanningManual Planning: Definition,Use,MaintenanceCreating Payment AdvicesEditing Payment AdvicesPayment Advice JournalSummary Manual Planning
59. Customizing Manual PlanningPlanning TypesArchive / Automatic ExpirationArchive: Retention PeriodSummary Customizing Manual Planning
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 17/889
60. Check DepositCheck Deposit: ProcedureAccount AssignmentCheck Deposit Transaction: Initial SpecificationsCheck Deposit Transaction: Entry Screen for ProcessingCheck Deposit List
Check Deposit Transaction: Posting/Printing/OverviewGenerating the PostingsSummary Check Deposit
61. Customizing Check DepositTransactions: Check DepositPosting and Account DeterminationSimulating the PostingsCreating Screen VariantsSummary Customizing Check Deposit
62. Bank Statement: Manual Entry
Manual Bank Statement: ProcedureEntering the Bank StatementProcessing the Bank Statement (1): Bank / Payment AdvicesProcessing the Bank Statement (2): Bank Document/SelectionProcessing the Bank Statement (3): Further ProcessingSummary Bank Statement: Manual Entry
63. Customizing the Manual Bank StatementTransactions: Manual Bank StatementPosting: Manual Bank StatementAccount Determination: Manual Bank StatementSummary Customizing the Manual Bank Statement
64. Bank Statement: Electronic EntryElectronic Bank Statement: Features (1)Electronic Bank Statement: Features (2)Electronic Bank Statement - New Formats SupportedInterpreting the Note to PayeeImporting the Electronic Bank StatementPrinting the Electronic Bank StatementPostprocessing the Electronic Bank StatementImportant NotesSummary Bank Statement: Electronic Entry
65. Customizing the Electronic Bank Statement
Transactions: Electronic Bank StatementAccount Determination: Electronic Bank StatementClearing Open ItemsSummary Customizing the Electronic Bank Statement
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 18/889
66. Liquidity ForecastIntegration: Liquidity ForecastRequirement I: Planning GroupsRequirement II: Master RecordLiquidity Forecast: Initial ScreenPayment History - Planning Date
Outstanding Checks and Bills of ExchangeIntegration: Payment Blocking IndicatorIntegration: Special TransactionsFeatures: Liquidity ForecastSummary Liquidity Forecast
67. Customizing the Liquidity ForecastMaster Data: Subledger AccountsPercentage DistributionPlanning Data: Manual DefinitionBlocked DocumentsIntegrating Special G/L Transactions
Integrating Orders and Purchase Orders: ProcedureIntegrating Orders and Purchase Orders: Subledger AccountsSummary Customizing the Liquidity Forecast
68. Customizing Data Transfer and ReorganizationData Transfer: Accounts with Open Items / without Open ItemsData SecurityTools: ReorganizationSummary Customizing Data Transfer and Reorganization
PAAC10PAAC10
SAP Partner AcademySAP Partner Academy
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 19/889
© SAP AG
Copyright
Copyright 1996 SAP AG . All rights reserved.
Neither this training manual nor an y part thereofmay be copied or reproduced in any form or by anymeans, or translated into another language, w ithoutthe prior consent of SAP AG. The informationcontained in this document is subject to change andsupplement without prior notice.
All rights reserved.
Trademarks
SAP and the SAP logo are registered trademarks of SAP AG.
MS-DOS, OS/2 and EXCEL are registered trademarks of Microsoft.
OS/2, CICS, MVS, ACF/VTAM, VSE, AIX, OS/400 and AS/400 are registered trademarks of IBM.
X Window System is a registered trademark of MIT University.
SINIX, UTM and BS2000 are registered trademarks of Siemens.
UNIX is a registered trademark of AT&T.
HP-UX is a registered trademark of Hewlett Packard.
DECnet, DECstation, DECsystem, VAXstation and VMS are registered trademarks of DEC.
Ethernet is a registered trademark of the Xerox Corporation.
ORACLE SQL*net, SQL*+ PRO*C are registered trademarks of the ORACLE Corporation.
INFORMIX-OnLine and INFORMIX-ESQL/C are registered trademarks of the INFORMIXCorporation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 20/889
© SAP AG
Topics of PAAC10
Komplex Configuration & Organization in FinancialAccounting
Komplex Asset Management
Komplex Overhead Cost Controlling
Komplex Cash Management
Configuration and OrganisationConfiguration and Organisationin Financial Accountingin Financial Accounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 21/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 22/889
© SAP AG
Contents
Chapter 6 Customer Master Data
Chapter 7 Vendor Master Data
Chapter 1 Organizational Structures
Chapter 2 Basic Configuration
Chapter 3 Global Data in the Company Code
Chapter 4 G/L-Accounts
Chapter 5 Bank Master Data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 23/889
© SAP AG
Contents
Chapter 14 Optional Functionalities
Chapter 15 Reporting
Chapter 16 Company-Specific Modifications
Chapter 17 Buchen mit Ausgleich
Chapter 8 Documents
Chapterl 9 Documents Controll
Chapter 10 Postings Transactions
Chapter 11 Konten/Einzelposten
Chapter 12 Foreign Currencies
Chapter 13 Erfassungshilfen
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 24/889
© SAP AG
Contents
Chapter 21 Automatic Payments -Configuration The PaymentProgram
Chapter 22 Sonderhauptbuch
Chapter 23 Individual Financial ClosingProcedure
Chapter 24 Closing Operations for PayrollAccounting
Chapter 18 Automatic Dunning - OperationgThe Dunning Program
Chapter 19 Automatic Dunning - DunningProgramm Configuration
Chapter 20 Automatic Payments - OperatingThe Payment Program
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 25/889
© SAP AG
Contents
Chapter 29 Closing Procedures for FinancialAccounting
Chapter 30 Closing Procedures for thePreparation for Consolidation
Chapter 31 Integrated Procedure for IndividualFinancial Closing
Chapter 32 Finanzkalender
Chapter 33 Produktivstart
Chapter 25 Closing Operations for AccountsReceivable and Payable
Chapter 26 Closing Operations in InventoryAccounting
Chapter 27 Closing Operations in Controllingand in the Projects System
Chapter 28 Closing Operations in AssetAccounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 26/889
© SAP AG
Contents
Chapter 34 Standard Texts And Forms
Chapter 35 Correspondence and Interest Calculation
Chapter 36 Appendix 1: Overview Consolidation
Anhang 2: Integration
Anhang 3: Kreditmanagement
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 27/889
© SAP AG
Chapter Organizational Structures in FinancialAccounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 28/889
© SAP AG
Clients In The SAP System
Delivery client
Production client
Test client
Training client
Client: Each client is its own self-enclosed technical entity. General data and tables which are used
by multiple organizational structures are usually stored at this level. Data records carry a client key.There are only a few client-independent tables (item sorting, for example). A user master record mustbe created for each user in the client in which he/she will be working. Access authorization is createdseparately for each client.
Delivery system: The SAP system is delivered with clients 000 and 001. These clients containsettings which you can use as a basis for your own company-specific configurations.
Productive client: The productive client contains company-specific tables, master data and
transaction data for your current business activities.
Test client: You usually perform customizing and testing of old data transferred from other systems inthis client. It will be used later for testing business processes during release updates.
Training client: The training client can be a copy of the test or the productive client, and is used forinternal training. This client is optional.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 29/889
© SAP AG
Organizational Structure 1Organizational Structure 1
Financial Accounting Enterprise View
Client
Chart of accounts
Business area
1000
GKR CAUS
001
2000 Make-to-order prdn.5000 Repetitive
production
2000 Make-to-order prdn.5000 Repetitive
production
3000Company code
Client: A client is a purely technical entity, it cannot have any actual business-related meaning.
Chart of Accounts: Each company code in the SAP system uses G/L accounts from exactly onechart of accounts. G/L accounts are uniquely defined within a chart of accounts. You can freelydefine IDs for charts of accounts.
Examples for Germany are IKR and GKR
Company Code: In accounting, business transactions are usually entered, stored, further processedand accounts are managed at the company code level. You can set up several company codes foreach client in order to manage the accounting for multiple independent companies simultaneously.You must set up at least one company code.
Business area: The business area represents an organizational unit for which you can set up an
internal reporting structure. There can be several business areas in a company code, which mayperhaps even exist in other company codes. Therefore, business areas must have the samesignificance in all company codes. The use of this organizational unit is optional. You would usebusiness areas if you wanted to generate a balance sheet and income statement not only for companycodes, but also for additional internal areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 30/889
© SAP AG
G/L account
CoCd segment
Organizational Structure 2Enterprise view: Required reporting for clients with multiple charts of
accounts - option 1
Client
Ch. of accounts
Group ch/accts
Acct no. inAcct no. in
GKRGKRAcct no. inAcct no. in
CAGBCAGBAcct no. inAcct no. in
CAUSCAUS
Company code
G/L account
ch/acct segment
001
GKR CAGB CAUS
INT INT INT
20001000 3000
Groupacct no.
Groupacct no.
Groupacct no.
- - - - - - - - -
Client: Each client is its own self-enclosed technical entity. General data and tables which are used
by multiple organizational structures are usually stored at this level. Data records carry a client key.There are only a few client-independent tables (item sorting, for example). A user master record mustbe created for each user in the client in which he/she will be working. Access authorization is createdseparately for each client.
Delivery system: The SAP system is delivered with clients 000 and 001. These clients containsettings which you can use as a basis for your own company-specific configurations.
Productive client: The productive client contains company-specific tables, master data and
transaction data for your current business activities.
Test client: You usually perform customizing and testing of old data transferred from other systems inthis client. It will be used later for testing business processes during release updates.
Training client: The training client can be a copy of the test or the productive client, and is used forinternal training. This client is optional.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 31/889
© SAP AG
Organizational Structure 2Enterprise view: Required reporting in clients with multiple charts of
accounts - option 2
Client 001
Company code
Account no.Account no.
ch/accts INTch/accts INT
INT
20001000 3000
CAGBGKR CAUSCountry ch/acts.
Alternative
account no.
Alternative
account no.
Alternative
account no.
Chart of accounts
G/L account ch/accts segm ent
G/L account
CoCd segment
- - -
Client: A client is a technical entity. You determine which structural units will belong to a company
code.
Chart of Accounts: Company codes work with a chart of accounts, so that a unified cost accountingprocess can be carried out.
Company Code: Company codes require evaluations based on other charts of accounts. You canallocate a country-specific chart of accounts to each company code.In the “ Alternative account number ” field, account numbers are stored by each company code, basedon its country chart of accounts.
When generating country-specific balance sheets, set the “ Alternative account number ” flag.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 32/889
© SAP AG
Organizational Structure 2
Chart of accounts CAGBChart of accounts CAGB Chart of accounts XYZChart of accounts XYZ
SAPSAPSAP outside SAPoutside SAPClient 001Client 001
Chart of accounts GKRChart of accounts GKR
Bus.organizationBus.organizationCompany codeCompany code
10001000Company codeCompany code
20002000
CompanyCompany C00002C00002
CompanyCompany C00004C00004
CompanyCompany C00001C00001
FS chart of accountsFS chart of accounts
GroupGroup
Consolidation Enterprise ViewConso lidation Enterprise View
Company: a company in FI-LC usually represents an independent accounting unit. Every company
code is allocated a single company only.Companies in FI-LC can represent company codes from various systems (or clients) or evenorganizational units from external systems.Caution: company numbers are 6-character alphanumeric numbers. However, if you have companiesin your group that still work with the R/2 system or dBase PC data entry, you must only assign 4-character company numbers.
FS chart of accounts: in contrast to the financial accounting module, which uses G/L accounts,consolidation uses consolidation items.The information from several G/L accounts may be grouped together to form a consolidation item.
G/L accounts are assigned to consolidation items, both during realtime updates and rollup, on thebasis of the group account number entered in each G/L account, which in each case is matched to aconsolidation item.
If data is entered into the consolidation module by periodic extract, the G/L accounts are assigned tothe consolidation items via a financial statement version whose items correspond to the consolidationitems.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 33/889
© SAP AG
1000
DEM
Organizational Structure 3
Financial Accounting/Sales Enterprise View
Client
1100
DEM
3000
USD
3100
USD
1200
DEM
V003Sales organization
Credit control area
Company code
001
3000 USD1000 DEM
V001 V002 V004 V005
Client: The client is a technical entity containing data which can be used by multiple company codes.
Customer master records are subdivided into general and company code-specific data. General data isvalid for all company codes in the client.
Credit control area: Any company code in the SAP system can be allocated to a credit control areain the same local currency. At this organizational level, you can check receivables due from acustomer in multiple company codes against the customer’s established credit limit.
Company code: Accounts are generally entered, stored, processed and managed at the company codelevel in the SAP accounting system.
Sales Organization: The sales organization is the selling entity in the legal sense. Businesstransactions are carried out within a sales organization. A sales organization is allocated to a companycode. You can sell goods and services from multiple plants.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 34/889
© SAP AG
Organizational Structure 4
Financial Accounting/Purchasing Enterprise View
Client 001
Company code 1000 2000
E003E002
Purchasing
organization
E004
E001
Client: A client is a self-enclosed technical entity.
Company Code: Business transactions are entered, stored and processed at the company code level.
Purchasing Organization: Materials and services are created, and conditions of purchase arenegotiated at this organizational level. A purchasing organization can supply multiple plants, and aplant can be supplied by multiple purchasing organizations. The purchasing organizations should beassigned to a company code for legal purposes. If this allocation is not defined in Customizing, youwill have to enter the appropriate company code for each document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 35/889
© SAP AG
Organizational Structure 5
Asset Accounting Enterprise View
1 AT
001
1 DE
1000 12001100 AT01 AT02
Client
Company code
Chart of depreciation
Client: A client is a self-enclosed, technical entity. General data and tables which are used by
multiple organizational structures are stored at this level.
Chart of Depreciation: This chart is a directory of depreciation areas generated from a businessperspective. The charts delivered with the SAP system include country-specific depreciationregulations (i.e. depreciation keys). For this reason, all company codes within a certain country willgenerally use the same chart of depreciation.
Company Code: Business transactions from Asset Accounting are also usually entered, stored andevaluated at this level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 36/889
© SAP AG
Organizational Structure 6
Cost Accou nting Enterprise View
Client
Chart of accounts
Controlling area
Company code
1000 USA1
GKR CAUS
0001
1000 1100 1200 3000
Client: A client is a self-enclosed, technical entity, often having no business-related significance.
Chart of Accounts: Each company code in the SAP system uses G/L accounts from exactly one chartof accounts. G/L accounts are unique within a chart of accounts. You can freely define IDs for chartsof accounts.Examples for Germany are IKR, GKR
Controlling Area: You can carry out complete and self-enclosed cost accounting within a controllingarea. There usually exists a 1:1 relationship between controlling area and company code. You canallocate multiple company codes to a controlling area for intercompany cost accounting purposes.
Company Code: In the accounting system, business processes are usually entered, stored, processed,and accounts are managed at the company code level. You can set up multiple company codes foreach client so that several independent firms can be simultaneously managed in the accountingsystem.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 37/889
© SAP AG
Summary: Organizational Structures
The delivery client is copied to a test client. This is wherethe configuration settings are made and the businessprocesses and transferred legacy data are tested. Thefinal settings are then transported into the productionclient.
The system contains several organizational units whichyou can use to represent the organizational structure ofyour business. The reports that you want to make or arerequired to make determine the structure of theorganizational hierarchy in the SAP system.
If you are running several integrated SAP modulestogether, you m ust remember to take accoun t of the
requirements of other areas.
© SAP AG
Chapter Basic Configuration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 38/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 39/889
© SAP AG
Configuration Project Steps
II
IIII
IIIIII
Determine theDetermine the
organizational structureorganizational structure
Adapt to accommodateAdapt to accommodate
company-specificcompany-specific
featuresfeatures
Enhance andEnhance and
modify with extramodify with extra
functionalityfunctionality
You can mold the SAP R/3 standard software into a form which is uniquely specific to your
enterprise, using a multitude of table and customizing entries. Which entries you will make dependsentirely on your company’s specific needs. Some entries are country-dependent and affect allindustries and/or countries. You do not need to make these entries yourself.
The more your requirements vary from the standard system configuration, the greater yourimplementation efforts will be prior to productive startup.
I ) You receive a standard configuration from SAP. You then make company-specific adaptationswhich contain data for your own enterprise.
II ) You change and enhance some settings by using default values supplied by SAP.
III ) You require comprehensive adaptations and enhancements and use other functions of the R/3system.
This course deals mainly with topics listed under I ). Adaptations for points II ) and III ) are coveredin project work.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 40/889
© SAP AG
Breakdown Of Configuration Levels
Global Settings
Organizational Structure
AccountingAccounting HRHR
Central Functions
Basis
LogisticsLogistics
Global settings are preconfigured to fit country-dependent general data by SAP. You do not need to
modify them. You only need to change the countries table if you have business relationships withcountries which are not included in the standard system.
You define organizational structures based on the legal and business climate in which your firmoperates. This is where you make organizational decisions which are also required in otherapplications, such as Cost Accounting, Sales & Distribution, Materials Management, etc.
Project members in the Logistics, Accounting and Human Resources departments will carry out thecustomizing activities for those individual applications affecting their areas. For example, if you areimplementing SAP R/3 Logistics and Accounting modules, some common decision-making betweenareas must take place in order to make certain settings.
Central functions are not designated as country-dependent and can be used by multiple applications.
Example Authorization concept, Hypertext, Office Communication
Basis settings affect users, hardware components and the software setup.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 41/889
© SAP AG
FI Configuration - What To Do (1)
Maintain global parameters for com pany code
Create/copy/change company code
Maintain company-specific entries
Check/complete global settings
The countries table belongs to Global Settings. It contains general country data
i.e. ISO code for country and currency
and field parameters, for which formal validations are carried out
i.e. postal code lengths, bank number lengths, VAT registration number check digits.
Therefore, you only have to maintain the countries table if legal changes have taken place affectingdata stored there. You must add to the table if new countries are formed, if you intend to havebusiness relationships with companies from those new countries.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 42/889
© SAP AG
FI Configuration - What To Do (2)
Create and save transport requestCreate and save transport request
Transport request allocated a num ber by systemTransport request allocated a num ber by system
Transport request releasedTransport request released
Process proposal listProcess proposal list
Copy company codeCopy company code
Copying a company code:
You can start the copy transaction immediately if you want to copy a company code which matches
the company code template in terms of country, currency and language.
If you do not have an appropriate copying template, create an entry using the Customizing menu forthe new company code è Corporate structure è Def. Financial Accounting è Create company code.Then, start the copy transaction.
Caution: If currencies are different, number values will not be converted when transferred!
You can find further information on adjustments and transports in the Basis Online Documentationunder the topic “BC Workbench Organizer”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 43/889
© SAP AG
R
FI Customizing Copy Functions
Chart of accountsChart of accounts 100 %100 %to another chart ofto another chart ofaccountsaccounts
Company codeCompany code100 %100 %
or lessor less
to another companyto another companycodecode
Compare companyCompare companycodescodes
selectiveselective between one or morebetween one or morecompany codescompany codes
Copy according toCopy according toreferencereference
selectiveselective in the same o rin the same ordifferent companydifferent companycodecode
The copying function duplicates data within a client The functions illustrated above can:
Copy a chart of accounts: Create accounts in a chart of accountsTake over account determinationFinancial statement/P&L version
-> see “G/L Accounts” unit. Copy a company code: Set up a new company code that is 100% (or less)
identical to the reference company code-> see following pages and “G/L Accounts” unit.
Compare company codes: Data distribution up to 3.0B; beginning with 3.0C, in the menufor customers, vendors, and G/L accounts each under “Master data
You create company code segments for selected accounts and
company codes. Copy according to reference: You set up new general ledger accounts.
-> see “G/L Accounts” unit.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 44/889
© SAP AG
FI Configuration - What To Do (4)
Transport functions:
100 %100 % into another clientinto another client
Company codeCompany code 100 %100 % into another clientinto another client
Chart of accountsChart of accounts
050050 001001
The transport function allows duplication of data in other clients. This is how table entries are
transported from the test client (050) to the productive client (001) after a comprehensive test duringrelease upgrades.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 45/889
© SAP AG
FI Configuration - What To Do (5)
Allocate organizational units
Define organizational units
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 46/889
© SAP AG
Summary: Basic Configuration
You can tailor the scope of the the project work to meetyour requirements. Create your own p roject guide,containing a ll the ‘critical activities’ and the ‘optionalactivities’. Then check which extra functionality you wantto use.
First assign names to your organizational units, thenallocate them .
Check the global settings and add any nec essary settings.
Use the cop ying and transport functions to c onfigure yoursystem.
© SAP AG
Chapter Global Data In The Company Code
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 47/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 48/889
© SAP AG
Minimum entries
Organization Of Accounting
Chart of accountsChart of accounts INTINT CAUSCAUS
Fiscal year variantFiscal year variant K4K4 K4K4
Production com pany codeProduction com pany code XX
You have the capability to mold the SAP standard software to fit your company, using a variety of
table and customizing entries. You make these entries according to your company’s own requirements.Some entries are country-dependent and are applicable for all industries and/or companies in thosecountries. You do not need to make these entries yourself.
You should not enter the “X” for the ‘Company code is productive’ flag until you are ready to startrunning your business with the SAP R/3 system.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 49/889
© SAP AG
Minimum entries
Procedural Parameters
Field status variantField status variant 00010001 00010001
Var.posting periodsVar.posting periods 00010001 00010001
Maximum exch./rate diff.Maximum exch./rate diff. 10 %10 % 5 %5 %
A field status variant is a combination of several field status groups. The field status group defines
which fields will be ready for input during document entry. A field status variant is assigned to eachcompany code.
Posting periods variant
Maximum difference between exchange rates
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 50/889
© SAP AG
Minimum required entries
Address
Title
Name
Street
City
Country
Tel.no.
Fax
US A
Search term
Postal code
Language E
Optional entries are:
Sort.Field Sorting field Field for an additional search term
P.O. BOX P.O. Box Post office box number
Pcode Postal code for the P.O. Box if you enter a P.O.Box number, you must enterthe postal code here
Region Region user-defined, from a tableUS = StatesD = BundesländerCH = CantonsF = Departments
Teletex Teletex numberTelex Telex address
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 51/889
© SAP AG
Additional Specifications
Z5A Description of industry
Z5A: Acct.clerk and tel.no.
Z5A: (six-character) Reporting no.
Z5A: Federal state number
Z5A: Address of reporting comp.
Minimum Entries
Here you enter company-specific data for reporting required by foreign trade law.
(Form Z5A).You can obtain your data from previously issued official documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 52/889
© SAP AG
Summary: Global Data In TheCompany Code
You are now acquainted with the minimum com pany-specific entries you need to m ake for a company code .
You m ake any other specifications in the appropriateconfiguration men u for the function in question. Youusually make such s pecifications for each company cod e.
Some functions allow you to use another company codeas a reference for copying. You can copy the extraspecifications to other company codes us ing the copyfunction.
© SAP AG XXYYY / 22 - 1
R
Chapter General Ledger Accounts
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 53/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 54/889
© SAP AG
Accounting Master Data
Vendors
Customers
BanksG/L accounts
Master data in Financial Accounting consists of the G/L accounts, the bank directory and the vendor
and customer addresses.
G/L accounts in centrally organized companies can be identical across several company codes. If some of the company codes are in different countries, you have the option of entering an alternativeG/L account number in each country’s chart of accounts.
The bank directory is imported into the R/3 system and is available for all company codes.
Each vendor and customer has a unique subledger account within a client. You can set up control of these subledger accounts differently in each of your company codes.
Example: Company code 0001 allows a customer (customer account 100000, IDES INC. ) a longercash
discount period than the same customer in company code 0002.Subledger account 100000 and the address are identical in both company codes, however
the terms of payment keys are different.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 55/889
© SAP AG
Accounting Master Data
Chart of actsINT
Maint.language:D
Alternative langs:EFIKN
Group ch./accounts(optional)
Length ofG/L account number:
6
VendorsVendors
CustomersCustomers
BanksBanksG/L accounts
Chart of accountsChart of accounts
IKRIKR
Chart of accountsGKR
The chart of accounts is a user-defined one- to four-digit code which also contains information about
the length of the G/L account numbers. There are country-dependent charts of accounts in clients000 and 001 which you can use.
Recommendation: If you are use the GKR or IKR charts for German company codes, the G/Laccounts already contain the required settings for an integrated organizational solution.
You can enter account names manually during installation or at a later date.
You define the languages in which the G/L account names should be translated in the chart of accounts. The name is displayed in the language in which you logged on to the system.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 56/889
© SAP AG
G/L Account Master Record
Company code data
Ch./accounts
G/L accountG/L account
Kontenplan
Sachkontenlangtext
CurrencyCurrency
Tax categoryTax category
Reconciliation accountReconciliation account
Open item managementOpen item management
Line item displayLine item display
............
Domestic customer receivables
Dom.cust.recvables
140000
INT
G/L account master records are composed of two areas:
a chart of accounts area
a company code-specific area.
The chart of accounts area shows the specifications which contain cross-company code functions. Thecompany code-specific area contains those pieces of information which can be formatted differentlyin different company codes.
You always enter the chart of accounts area first when creating an account. Then you can enter the
company code-specific area. You can create a G/L account in one step using the ‘Create in companycode’ function, or with the following 2 steps - 1. Create in chart of accounts, 2. Create in companycode.
You do not need to enter the company code-specific data for a G/L account if it is not needed in aparticular company code.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 57/889
© SAP AG
Accounting Master Data
AS Fixed assets
CASH Current assets/liabilities acts
GL General G/L accounts
MAT Material stock accounts
PL Revenue accounts
Chart of accountsChart of accounts
Chart of
account
INT
The Financial Accounting component offers a wide range of fields in the G/L account master record
in which you can store company-specific data. You can suppress fields you do not require in order togive your screen a cleaner appearance. You can configure other fields in such a way that a user entryis required in order to proceed. You can control these company-specific settings via the accountgroup.
There are preconfigured account groups in clients 000 and 001 which you can use.
When creating a new account, you are asked to enter the account group. This means that you willrequire at least one account group. If you will not be using the account groups to distinguish multiple
number ranges or formats, you can define an account group in Customizing in which all fields of theG/L account master record are ready for input.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 58/889
© SAP AG
Account groupsAccount groups
Accounting Master Data
CASH Curr.as/li.actsControlControl
CurrencyCurrency requiredrequiredRecon.acctRecon.acct suppresssuppress
Bank detailsBank detailsHouse bankHouse bank optionaloptionalAccount IDAccount ID optionaloptional
The account group represents a number of G/L accounts, which can be grouped by functional areas,
for example. All cash-related or bank G/L accounts have the same fields in the master records, forexample bank details. These bank details fields are not required for G/L accounts pertaining to assetaccounting and can be suppressed in that account group.
Asset portfolio G/L accounts are set up as reconciliation accounts in Financial Accounting, where FIis integrated with Asset Accounting. The field status in this account group must be set for either“optional entry” or “required entry” so that a valid value can be entered in the G/L account masterrecord.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 59/889
© SAP AG
ControlControlCurrencyCurrency requiredrequiredRecon.accountRecon.account suppresssuppress
Bank detailsBank detailsHouse bankHouse bank optionaloptionalAccount IDAccount ID optionaloptional
Accounting Master Data
The G/L account field m ustcontain a valid value
The field is not displayed inthe G/L account
The field is displayed in the
G/L account and can containa value (optionally)
Account groups
You can assign one of four different field statuses to a field:
suppress
required entry
optional entry
display.
If a field has “required entry” status, a question mark appears at the beginning of the field wheneveryou create or change a G/L account. You must make a valid entry in this field. Certain fields onlyallow entries taken directly from a table containing country or company-dependent data. If entries
made for a field are checked against a table, you can always use the F4 key to check the list of possible entries.
If the status “display” was assigned, the field name is displayed in the G/L account master record.However, you cannot enter a value in the field. You can use this status for fields which were set as“optional entry” in a previous step and for which data was then input, so that in later steps the fieldwill be protected from change, although the original entry will still be visible on the user’s screen.
You can always change a field’s status. These changes will then have immediate effect when youcreate or change an account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 60/889
© SAP AG
Accounting Master Data
Posting document
Amount 100.00Tax amount 15.00Tax key V1
Posting document
Amount 100.00
Field control:
Optional
G/L account: 300000Chart of accts: IN TName: Raw mat.Tax category: V1
Chart of accounts:
Field control:
Suppress
Chart of accounts:
G /L accoun t: 113160Chart of accts: INTName: US dollar account
If the “suppress” status was selected, the field will not be displayed for any G/L accounts in the
account group, and is therefore also not available for data input
If you specify that a field inn a master record should be suppressed for an account group, this willhave an effect on your control of the document entry process.
Fields with “optional entry” status are available for data input whenever you create or change a G/Laccount. Some fields only allow entries taken from a table containing company or country-specificdata. When you make an entry in one of these fields, the value entered will be checked against thetable. In such cases, you can always make use of the F4 key to display possible entries onscreen.
Data input in these fields is optional. You can also input data here at a later point in time whenworking in change mode.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 61/889
© SAP AG
Summary: General Ledger Accounts
Delivery clients contain country-specific charts ofaccounts that you can use as a reference to set up yourown charts of accounts.
You determine via the account group w hich fields in theG/L account master record wil be displayed (and whichfields require an entry). You can usually copy theseconfiguration settings without changing them.
When y ou create G/L accounts, the contents of the‘optional’ and ‘required entry’ fields are checked againstthe configuration entries you m ade for your company.
© SAP AG
Chapter Bank Master Data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 62/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 63/889
© SAP AG
House Bank Master Data
Import the banknumbers
Define housebanks
VendorsVendors
CustomersCustomers
G/LG/L
accountsaccounts Banks
Bank detailsCustomersVendors
You must create master data for those banks
that are your house banks and
that are the house banks of your customers and vendors.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 64/889
© SAP AG
House Bank Master Data
BankBank
detailsdetails
Batch input:automatic copying
Create sub-leger accounts:bank details
One-time account document entry:bank details
Create bank details:manual entry
The bank directory is stored in table BNKA.
You can enter bank data into the directory in various ways:
using the appropriate SAP program RFBVD__1 for GermanyRFBVIT_0 for ItalyRFBVCH_0 for Switzerland
importing a disk from your house bank which contains the current bank numbers
via the bank details fields when creating customer or vendor master records
via the bank details fields in documents when posting one-time transactions
via the transaction for creating banks.
When you enter bank details, the system uses the field checks from the country-specific table.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 65/889
© SAP AG
House Bank Master Data
BankBank
detailsdetails
House bkHouse bk
CtryCtry
Bank keyBank key
CITBACITBA USUS 672 700 00672 700 00
WACHOWACHO USUS 672 800 00672 800 00
House bank data:USUS 672 700 00
AddressBankRegion
StreetCity
Control data
For each of your company codes you enter the company-specific names of your house banks under a
user-defined key term. This bank ID can be alphanumeric:
Example: Citibank CITBAWachovia WACHOBank of America BOAWells Fargo WELLSFirst Union UNION
You use these IDs as control parameters for the payment program.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 66/889
© SAP AG
House bkHouse bk CtryCtry Bank keyBank key
CITBACITBA USUS 672 700 00672 700 00
WACHOWACHO USUS 672 800 00672 800 00
House Bank Master Data
Bank accountsBank accounts Acct IDAcct ID
Deposit accountDeposit account GIRO1GIRO1
Credit account 1Credit account 1 GIRO2GIRO2
Dollar accountDollar account USD1USD1
Postal check accountPostal check account POSTPOST
oror120 34 56 78120 34 56 78 56785678
26 83 17-60026 83 17-600 P600P600
House bank data:USUS 600 300 10
AddressBankRegionStreetCity
Control data
For each company code you enter the company-specific bank accounts you have created for each of
your house banks in the system under a user-defined key term. This account ID is unique percompany code and house bank. It can be alphanumeric:
Example:
Checking account 1 GIRO1Checking account 2 GIRO2Foreign exchange account 1 DEVI
You use these Ids as control parameters for running the payment program.
You must create a G/L account master record for every bank account. You then define the key termsfor the house bank and the account ID in this G/L bank account.
If you manage accounts in foreign currency, the currency key in the G/L account master must beidentical to the currency of the foreign exchange account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 67/889
© SAP AG
House Bank Master Data
Creating House Banks/Bank Accounts - Bank Account Da ta
Ch./accountsINT
Company code 0001
House bank CITBA
Account ID GIRO1
Bank country US
Bank key 672 700 00
Bank account data
Bank accnt 12345678
Currency USD
The link between the G/L account and the actual bank account is made by the house bank
specifications and the account ID.
However, in the standard FI module, these specifications are merely informative and have no otherfunction.
To control the payment program you must define both the SAP G/L account and the account ID foryour bank account at your house bank in the account determination table(see chapter “Configuration Of The Payment Program”)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 68/889
© SAP AG
R
Summary: Bank Master Data
The banks you want to use for your financial transactionsare defined as house banks in the SAP system. Thespecifications made for them in the system e ffect theautomatic payment function.
There are several ways to set up the bank directory.
© SAP AG
Chapter Customer Master Data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 69/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 70/889
© SAP AG
VendorsVendors
Accounting Master Data
G/L accountsG/L accountsBanksBanks
Customers
Customer accounts are managed in sub-ledger accounting. This is linked to general ledger accounting
via the reconciliation account (G/L receivables account).
You enter important information and control data in the customer master records:
Address
Reconciliation account
Terms of payment
Correspondence data.
You can change or supplement the master data at any time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 71/889
© SAP AG
Reconciliation acctReconciliation a cct nnnnnnnnnnnn
Payment termsPayment terms ZB01ZB01
Item sortingItem sorting 00050005
Dunning procedureDunning procedure 00010001
::
Reconciliation acctReconciliation acct nnnnnnnnnnnn
Payment termsPayment terms ZB20ZB20
Item sortingItem sorting 00010001
Dunning procedureDunning procedure 00020002
::
Name 1Name 1Name 2Name 2AddressAddress
Tel.no.Tel.no.
US 500 500 10 123 456 78US 500 500 10 123 456 78
Customer Master Record
Client General data
Bank details
Company code
00010001 00030003
Company code data Company code data
When creating a customer master record you enter
the general data at client level
the company code data for each company code.
The client-level data is available for every company code. The sub-ledger account number is alsoassigned at this level. This means that a customer has the same unique customer number in allcompany codes.
Recommendation: Before you create a new master record, you should check thoroughly (usingseveral
matchcodes) that this customer does not already exist in the system. Use severaldifferent search terms (postal code, city, parts of the name of the customer).
The information on the customer may be different in several company codes. When creating a newmaster record, you can use an already-defined master record as a reference to speed up the data entry.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 72/889
© SAP AG
Customer Master Record
Reconciliation a cctReconciliation a cct nnnnnnnnnnnn
Terms of paymentTerms of payment ZB01ZB01
Item sorting methodItem sorting method 00050005Dunning procedure 0001:
Reconciliation acctReconciliation acct nnnnnnnnnnnn
Terms of paymentTerms of payment ZB20ZB20
Item sorting methodItem sorting method 00010001Dunning procedure 0002
::
. . .. . .
Trading partner C00001Trading partner C00001
US 500 500 10 123 456 78US 500 500 10 123 456 78
Client General data
Bank details
Company codes
00010001 00030003
Company code data Company code data
Control
Customers and vendors who represent affiliated companies are flagged with the respective company
ID. This is done by maintaining the company ID within the account control. This way a link betweencustomers or vendors and the company is established.
Affiliated companies are given their own reconciliation accounts. This means that it is not necessaryto create an individual sales revenue account for each affiliated customer. Elimination withinconsolidation is carried out via the trading partner who is entered in the document.
The company must have been created as an internal trading partner.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 73/889
© SAP AG
Reconciliation acctReconciliation acct nnnnnnnnnnnn
Payment termsPayment terms ZB01ZB01
Item sortingItem sorting 00050005••
••
Sales districtSales district NORD001NORD001
Sales officeSales office B001B001
Price groupPrice group 0101••
••
Customer Master Record
General data
Bank details
Company code data Company code data
Accounting Sales
General
Client
Company code 0001
If you use the Accounting module as a stand-alone application, you must enter all the data necessary to
process business transactions in financial accounting.
If you use the Accounting module together with the Sales and Distribution module, you can use morefields. You can also access the information in these Sales and Distribution fields from the FinancialAccounting module.
You must enter more data in order to be able to run evaluations in Cash Management.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 74/889
© SAP AG
Customer Master Record
AccountingFinancial accounting
Accounts receivableMaster records
Create
==
LogisticsSales
Master recordsCustomer
Create==
A c c o u n t i n
g
S a
l e s
Company code data
Sales
Company code data
If you use both the Accounting module and the Sales and Distribution module in a fully integrated
system, you can use more fields in the master record. These fields contain information and controldata that is needed to process business transactions in the sales and distribution area.
The fields in the customer master record are divided between the accounting and sales areas. Addressdata, such as
Name
Address
Language indicator
Telephone / Fax
are used by both areas.
You can specify which of these fields are required entry or optional entry fields and which aresuppressed from display altogether when you define the field status groups.
Recommendation: Define compulsory rules for the address format that are acceptable in bothaccounting and sales.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 75/889
© SAP AG
Customer Master Record
Financial accountingAccounts receivableMaster recordsCreate centrally
= AccountingCompany code data
Sales
Company code data
Accounting
+
You can access the information entered in the sales area from the financial accounting area. Using the
“central” customer master data transaction, you can create, change and display sales data in this way.
Recommendation: When configuring key terms within customizing, be sure to selectwidely-known company-specific names or abbreviations that are easy tointerpret.
When defining such key terms and specifying number ranges it is advisable to first consult otherdepartments in your organization which will be affected by these specifications.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 76/889
© SAP AG
Customer Master Records
AssignmtAccountgroup
Interval Scrn layoutAccount no.
Master Data - Account Group
Domesticcustomers
DEBIDEBI numerical10,000-
49,999internal
TitleTitle
NameName
Customersabroad
DEBADEBA numerical50,000-
89,999internal
TitleTitleNameNameIncotermsIncoterms
Affiliated VERBVERB alphanumeric A - Z external NameName
One-time CP DCPD numerical 90,000 internal
TitleTitleNameNameAddressAddress
The account group is a set of characteristics that control the management of master records.
You can define several account groups for the account type “customer”. The criteria for creatingaccount types are
number range
field status for the master data.
When you create a master record, you must specify an account group.
You can create a ‘one-time’ account group for customers who are not likely to buy goods/servicesfrom you more than once. This account group may have the same field status groups as anotheraccount group. The main difference, however, is that the address has to be entered in the documentitself (not usually the case). All that you require is a sub-ledger account for the ‘one-time’ customermaster record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 77/889
© SAP AG
Number Ranges
01 0000010000 0000049999 0
03 0000090000 0000090000 0
02 0000050000 0000089999 X
Define 1st Interval
No. From num ber To num ber Current no. Extern.
04 A1 ZZ X
2nd allocation: number range interval to accountgroup
DEBI Domestic customers
VERB Affiliated companies
01
04
The sub-ledger account number (customer number) can be up to ten characters long. It may contain
both digits and letters. Any characters you do not use are filled with leading zeroes. You do not haveto enter these zeroes, however, when entering this number anywhere else as a selection criterion.
You can define several intervals. These must not overlap - if you define overlapping intervals thesystem issues an error message.
If you are working with external number assignment the system checks whether the customer numberyou have entered has not already been used. The system does not, however, check whether anynumbers in the range have been missed out. The “number status” field does not contain any
information on the last number assigned.Recommendation: The most efficient way to create master records is to work with numberranges that use internal assignment.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 78/889
© SAP AG
Summ ary: Customer Master Data
The customer m aster record consists of a heade r portion,which contains the data and control information valid forall company codes, and a comp any code-specific portion,which can contain whatever information you require foreach company code.
You control which fields in the customer m aster recordare displayed (or which ones require an entry from theuser) using the account group. You can generally copysuch configuration settings from the SA P standardsystem without changing them.
When a user creates a G/L account, the contents of the“optional” and the “required entry” fields are checked
against the configuration settings you made in yoursystem.
The num ber ranges contain the number range interval andthe number assignment method.
© SAP AG
Chapter Vendor Master Data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 79/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 80/889
© SAP AG
Accounting Master Data
CustomersCustomers
G/L accountsG/L accountsBanksBanks
Vendors
Vendor accounts are managed in sub-ledger accounting. This is linked to general ledger accounting
via the reconciliation account (G/L payables account).
You enter important information and control data in the vendor master records:
Address
Reconciliation account
Terms of payment
Bank details
Correspondence data
You can change or supplement the master data at any time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 81/889
© SAP AG
Reconciliation a cctReconciliation a cct nnnnnnnnnnnn
Payment termsPayment terms ZB01ZB01Item sortingItem sorting 00050005
Reconciliation acctReconciliation acct nnnnnnnnnnnn
Payment termsPayment terms ZB20ZB20Item sortingItem sorting 00010001
Name 1Name 1Name 2Name 2AddressAddress
Tel.no.Tel.no.
US 500 500 10 123 456 78US 500 500 10 123 456 78
Vendor Master Record
Client
Company code
10001000 11001100
General data
Bank details
Company code data Company code data
When creating a vendor master record you enter
the general data at client level
the company code data for each company code.
The client-level data is available for every company code. The sub-ledger account number is alsoassigned at this level. This means that a vendor has the same unique vendor number in all companycodes.
Recommendation: Before you create a new master record, you should check thoroughly (using
several matchcodes) that this vendor does not already exist in the system. Use severaldifferent
search terms (postal code, city, parts of the name of the vendor).
The information on the vendor may be different in several different company codes. When creating anew master record, you can use an already-defined master record as a reference to speed up the dataentry.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 82/889
© SAP AG
Reconciliation acctReconciliation acct nnnnnnnnnnnn
Payment termsPayment terms ZB01ZB01
Item sorting methodItem sorting method 00050005••
••
Purchase order curr.Purchase order curr. US DUSD
Minimum order valueMinimum order value 1,000.001,000.00
SalespersonSalesperson Mr.WestMr.WestTelephone numberTelephone number 06122/34-006122/34-0
••
••
Vendor Master Record
Accounting Purchasing
General
Client General data
Bank details
Company code data Company code data
Compan y code 0001
If you use the Accounting module as a stand-alone application, you must enter all the data necessary
to process business transactions in financial accounting.
If you use the Accounting module together with the Purchasing module, you can use more fields. Youcan also access the information in these Purchasing fields from the Financial Accounting module.
You must enter more data in order to be able to run evaluations in Cash Management.
Vendors who do not actually ship goods but who are paid with the automatic payment process onlyrequire the accounting data.
EXAMPLES: Civil authorities, health insurance companies, general insurance companies,service companies and employees (settlement of travel expenses).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 83/889
© SAP AG
Accounting
Purchasing
Vendor Master Record
AccountingVendors
Master dataCreate
==
Materials managem entPurchasing
Master dataVendor
Create==
A c c o u n t i n
g
P u r c h
a s i n g
Company code data
Company code data
If you use both the Accounting module and the Purchasing module in a fully integrated system, you
can use more fields in the master record. These fields contain information and control data that isneeded to process business transactions in the materials management area.
The fields in the vendor master record are divided between the accounting and purchasing areas.Address data, such as
Name
Address
Language indicator
Telephone / Faxare used by both areas.
You can specify which of these fields are required entry or optional entry fields and which aresuppressed from display altogether when you define the field status groups.
Recommendation: Define compulsory rules for the address format that are acceptable inboth
accounting and purchasing.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 84/889
© SAP AG
Vendor master records
AssignmtAccount
groupInterval Scr.layoutAccount no.
Master Data - Account Group
Domesticvendors
KREDKRED numerical internalTitleTitle
NameName
Vendorsabroad
KREAKREA numerical50,000-
89,999internal
TitleTitleNameNameIncotermsIncoterms
Affiliated VERBVERB alphanumeric A - Z external NameName
One-time CP DCPD numerical 90,000 internal
TitleTitleNameNameAddressAddress
10,000-
49,999
The account group is a set of characteristics that control the management of master records.
You can define several account groups for the account type ‘vendor’. The criteria for creating accounttypes are
number range
field status for the master data
When you create a master record, you must specify an account group.
You can create a ‘one-time’ account group for vendors who are not likely to supply you withgoods/services more than once. This account group may have the same field status groups as anotheraccount group. The main difference, however, is that the address has to be entered in the documentitself (not usually the case). All that you require is a sub-ledger account for the ‘one-time’ vendormaster record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 85/889
© SAP AG
Number Ranges
01 0000010000 0000049999 0
03 0000090000 0000090000 0
02 0000050000 0000089999 X
Define 1st interval
No. From no. To number Current no. Extern
04 A1 ZZ X
2nd allocation: number range interval to accountgroup
KRED Domestic vendors
VERB Affiliated companies
01
04
The sub-ledger account number (vendor number) can be up to ten characters long. It may contain
both digits and letters. Any characters you do not use are filled with leading zeroes. You do not haveto enter these zeroes, however, when entering this number anywhere else as a selection criterion.
You can define several intervals. These must not overlap - if you define overlapping intervals thesystem issues an error message.
For numerical intervals you can specify whether the numbers are assigned externally or internallywhen you create a master record. Internal number assignment means that the numbers are assigned bythe system automatically. The last number assigned (displayed in the “number status” field) is
increased by one. If you select “external number assignment”, you are prompted to enter your ownnumber when creating a master record.
If you are working with external number assignment the system checks whether the vendor numberyou have entered has not already been used. The system does not, however, check whether anynumbers in the range have been missed out. The “number status” field does not contain anyinformation on the last number assigned.
Recommendation: The most efficient way to create master records is to work with numberranges that use internal assignment.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 86/889
© SAP AG
Summ ary: Vendor Master Data
The vendor m aster record consists of a header portion,which contains the data and control information valid forall company codes, and a comp any code-specific portion,which can contain whatever information you require foreach company code.
You control which fields in the vendor m aster record aredisplayed (or which ones require an en try from the user)using the account group. You can g enerally copy suchconfiguration settings from the S AP standard systemwithout changing them.
When a user creates a G/L account, the contents of the“optional” and the “required entry” fields are checked
against the configuration settings you made in yoursystem.
The num ber ranges contain the number range interval andthe number assignment method.
© SAP AG
Chapter Documents
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 87/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 88/889
© SAP AG
Reconciliation Account
Customer 1Customer 1
1,000
Customer 2Customer 2
50 0
Subledger
Reconciliation ac countReconciliation a ccountdomestic receivablesdomestic receivables
5001000
General ledger
In the master records for customer and vendor accounts, you specify a reconciliation account (for
example, payables, receivables) for each company code.
Every time you post to a customer or vendor account, the system automatically makes a correspondingposting to the appropriate reconciliation account (in the general ledger).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 89/889
© SAP AG
Document Principle
Invoice
Date
IDES Inc.
115
3 widgets 100Tax 15% 15
FromWidgets Inc.
1 business transaction1 business transaction == 1 document1 document
==
Document no. 1300001234
Expense 100Tax 15Cash 115
1300001234
In the SAP system there is a document for every business transaction. This document is assigned a
unique SAP document number.
You can either have the system assign document numbers (internal assignment) or assign themyourself (external assignment).
The document number links the original document (filing) to the system document and vice versa.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 90/889
© SAP AG
Document Structure
Docment header
Document d ate, Entry date, Entered byDocument d ate, Entry date, Entered byDocument type, Currency, Docum ent number, ...Document type, Currency, Document num ber, ...
Line item 1
Posting key 0101Account SmithSmithAmount 1,1501,150
Line item 2
Posting key 5050Account Sales revenueSales revenueAmount 1,0001,000
Line item 3
Posting key 5050Account TaxTaxAmount 150150
Balance = 0
Every document consists of:
a header
The document header contains general data which applies to the entire document.
- posting date
- document number
- document type
- currency and so on.
at least two line items (maximum 999).
Every line item consists of at least
• a posting key,
• an account number,
• an amount.
You can post a document only if its balance equals zero.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 91/889
© SAP AG
Basic Posting - Docum ent Header Data
Document date MM/DD/YY
Document type SK
Company code 0001
Posting date MM/DD/YY
Document number XXXXXXXXXX
Header text Aaa--25--aaA
______________________________________
Posting key 40 Account 476000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 92/889
© SAP AG
Basic Posting - First Line Item
Amount 100
Tax code V1
Account... 476000 Office suppliesCompany code 0001
Debit entry
Posting key 50 Account 100000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 93/889
© SAP AG
Basic Posting - Next Line Item
Business area .
Cost center .
Order .
Project .
Allocation
Text
Pst key . . 50 Account 100000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 94/889
© SAP AG
Posting Keys
CompanyWidgets Inc.
Invoice 1800000025Date 03/25/YYYY
Goods 1,000
Tax 100
Total 1,000
Document type DR Posting key
0101
5050
Outgoing invoiceOutgoing invoice
Account type DAccount type D
DebitDebit
Relevant to salesRelevant to sales
G/L assignmentG/L assignment
Account type SAccount type S
CreditCredit
Posting keys control the entry of line items.
Example: (S=relevant to sales, N=not relevant to sales)
Debit Customer accounts Credit
01 S Invoice 11 S Credit memo
02 S Reverse credit memo 12 S Reverse invoice
05 N Outgoing payment 15 N Incoming payment
Debit Vendor accounts Credit
21 S Credit memo 31 S Invoice
22 S Reverse invoice 32 S Reverse credit memo
25 N Incoming payment 35 N Outgoing payment
Debit G/L accounts Credit
40 Debit entry 50 Credit entry
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 95/889
© SAP AG
Posting Keys
Field status
General dataGeneral data
Additional assignments
Materials m anagement
Payment transactions
Asset accounting
Taxes
Foreign payments
General dataGeneral data Supp.Supp. Req.Req. Opt.Opt.
Allocation number Text Invoice reference Hedging
Allocation __ Invoice reference __ Text __ Hedging __
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 96/889
© SAP AG
Field Status Definitions (G/L Accounts)
Company code: 0001Company code: 0001
Field status group Text
G001 Genera l text / a lloca tion
G005G005 Bank accountsBank accounts
. . .
Account Bank 1Co. code 0001
Field status group G005 Bank accountsG005 Bank accounts
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 97/889
© SAP AG
Screen Modification
Field status
(Posting keys)Supp. Req.Opt.
Allocation Text . . .Value date . . .
Field status
(G/L account m aster)Supp. Req.Opt.
Allocation Text . . .Value date . . .
Linking rules
Supp. Supp. Error Supp.Req. Error Req. Req.
Opt.Opt. Supp.Supp. Req.Req. Opt.Opt.
O p t .
O p t .
S u p
p .
R e q
.
Value date ?Allocation __
TextText __ __
Every G/L account has a field status entry in its master record which controls the display of individual
fields depending on the settings made in customizing for document entry. You specify whether entriesin these fields are optional or required.
In customizing you can also set the status of fields under posting keys. The posting keys delivered withthe standard SAP system have field status definitions which are all preset to optional entry. Thismeans that the field status controls from G/L accounts control document entry.
If you change the standard settings in the G/L account field status and in the posting keys, thespecifications made in posting keys have priority over those made for G/L accounts.
When posting to customer or vendor accounts, the field status of the corresponding reconciliationaccount applies to those accounts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 98/889
© SAP AG
Display / Change Document
HeaderItem 001Item 002Item n
01 Invoice1,000
ZB01 04/01/YY
130000001234 ZB05 04/01/YYYY
DocumentsDocuments ChangesChanges
Change rules
Is field changeable?
Field descriptionin repository
Field documenta-tion required?
Ax
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 99/889
© SAP AG
Document Change Rules
Act type Trans.Type Field name CC Field description
D BSEG-HBKID House bank
D BSEG-MABER Dunning area
D BSEG-MADAT Last dunned
D BSEG-MANSP Dunning block
D BSEG-MANST Dunning level
Field name BSEG-MANSP Dunning blockRule is valid for
Account type D Customer items
Transaction type Payments, invoices, credit memosCompany codePossibility of changing the field
X Field is modifiable
Stipulation for changing
X Line item is not c leared
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 100/889
© SAP AG
Document Reversal
Document 13000012Document type DRPosting key 01Amount 1,150Posting key 50Amount 1,000-
Posting key 50Amount 150-
Customizing
Document type Reverse doc type
DR = DS
Posting key Reverse post key 50 = 40
Document 15000003Document type DSPosting key 12Amount 1,150-Posting key 40Amount 1,000
Posting key 40Amount 150
Every posting key is assigned a reverse posting key in customizing. The reverse posting key contains
specifications for the offsetting entry which reverses the document.
Each document type is assigned a reverse document type as well. When defining document types, youalso specify the interval for the document number range.
You can define other document types to fit your company-specific requirements or use the samedocument type for the reverse entry.
If you define for the reverse document type the same number range as in the original document type,reverse documents will be posted using the same document number range.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 101/889
© SAP AG
Default Values
Transaction Document type Posting key
F - 01 Enter sample document AB
F - 02 Enter G/L account posting SA 40
. . .
F - 22 Enter customer invoice DR 01
. . .
F - 28 Post incoming payment DZ 15
. . .
F - 43 Enter vendor invoice KR 31
The system can default posting keys and document types for transactions in Financial Accounting.
When you post a vendor invoice, for example, it will default posting key 31 and document type KR.You can set default values to the document types of the respective company.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 102/889
© SAP AG
Summary: Documents
Every business transaction is represented by a docum entwhich is posted in the R/3 System.
A docum ent in the R/3 System consists of a documen theader and line items. Information in the document headerapplies to all the line items. Specifications made in lineitems apply to the spec ified G/L acco unt orcustomer/vendor account.
Fields used in document entry are determined based onthe configuration o f the field status definitions for G/Laccounts and posting keys.
Documents that are entered incorrectly can be c orrectedor reversed.
© SAP AG
Chapter Document Control
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 103/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 104/889
© SAP AG
valid posting periods
Valid Posting Periods
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
Fiscal year YYYY
0505 0606
possible closingperiods
1313
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
0505 0606 0707 0808 0909 1010 1111 1212
01 02 03 04 05 06 07 08 09 10 11 12 1313 14 15 16
0505
The posting date which you specify when entering documents determines the posting period to which
the postings are made. The system date is generally entered as the default value in the posting datefield. The posting period is derived from the month specification and is entered in the posting periodfield.
Note: The system automatically determines the posting period which differs from thecalendar year in the case of a non-calendar fiscal year.
You can make the following settings in the system:
number of normal posting periods (01-16)
number of special periods (maximum difference up to 16)
which posting periods are open (can be posted to).
You can define as many posting periods which can be posted to as you like within the possible limityou have set. You can keep all posting periods open throughout the fiscal year or else you can restrictthe open periods in each case to the current posting period only.
Recommendation: In order to be able to compare internal and external reports, it is recommended thatyou close posting periods which have ended so that they are blocked for documententry.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 105/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 106/889
© SAP AG
Valid Posting Periods
YYYY - 1YYYY - 1
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
Period 2- Period 1 -
for acct type Afor acct type A
for acct type Dfor acct type D
for acct type Kfor acct type K
for acct type Sfor acct type S
You can break down the periods which can be posted to by differentiating according to account type
and accounts. The account type keys A, D, K, S stand for fixed assets accounts, customer accounts,vendor accounts and G/L accounts.
Note: The plus sign is necessary as the minimum entry for an undifferentiated postingperiod setting.
The specifications for the open posting periods can differ depending on the situation.
Example:The account type D (customers) is closed for month 05, i.e. you cannot enter anyoutgoing invoices in this posting period. The account type K (vendors)
allows postings for the months 05 and 06, i.e. you may still enter incoming invoices.
In addition, you can specify different account intervals within the account type.
The account numbers for customers, vendors and fixed assets are the general ledger accounts storedin the master record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 107/889
© SAP AG
2) Posting periods: define periods
1) Define posting period variant
Valid Posting Periods
optional:maintain anauthorizationgroup
1. 2.
0001
0002
all company codes in the enterprise
A/D/K = prev.month closed,S = posting permitted
0001 S From acct To acct 5/96 6/96 13/95 13/95 AuGp
The settings stored in customizing are valid for one variant. You can use the specifications in several
company codes by setting one or more variants for each posting period.
Note: You can define several variants corresponding to your different requirements.One aspect can be the cross-group closing date for postings from one period. Bygrouping the same account type and posting period specifications into one variant, the amountof work involved when updating the respective periods is reduced.
The authorization group field is available as an option. You maintain this field if you want to havefurther posting restrictions for particular employee groups.
Example: You allocate the employees working in Accounts Receivable to oneauthorization group and employees from G/L accounting to a different authorization group.By making an additional authorization group specification, you cannot, for example, post anymore outgoing invoices yet the monthly closing entries can still be made.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 108/889
© SAP AG
2. Posting periods: defining time periods
0001 S From acct To acct 5/96 6/96 13/95 13/95 AuGp
Valid Posting Periods
3. Allocate variant to company codes
1. 2.1000 Ides Inc., Wilmington 0001
2000 Ides UK, London 0001
The posting date which you specify when entering documents determines the posting period to which
the posting is made.
You can make the following settings in the system:
beginning and end of your fiscal year
number of “normal” posting periods (01-16)
number of special periods (rest up to 16)
length of posting periods
which posting periods are open (can be posted to).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 109/889
© SAP AG
Document Type
XXXXX XXXXXXXXX
C u s t o m e r s
C u s t o m e r s
Outgoinginvoice
Incominginvoice
Bank
DR KRKR SBSB
Account typeAccount type
Document no.Document no.
D, SD, S
18000000251800000025
The document type is used:
for differentiating the business transactions,
for controlling which account type can be posted to(customer, vendor, G/L account, fixed asset),
for controlling the document number assignment,
as a search criterion for document information.
Some document types are proposed by the system for the individual screen templates, whereas in othertemplates you are requested to enter a document type.
You can add your own definitions to the document types defined in the standard system.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 110/889
© SAP AG
Document Types
Doc.type Name Number range Accnt types
AA Asset Acctng 01 ADKMS
AF Depreciation pstgs 03 AS
DR Customer invoice 18 ADMS
KR Vendor invoice 19 AKMS
SA G/L accounts (gen.) 20 DKS
SB G/L accounts (banks) 20 DKS
You specify a number range for each document type.
You can also allocate a number range to several document types.
Example: All G/L account document types (SA, SB, SK, WI) are given the number range 20.
Note: If you use the component in this way, the FI clearing invoices which are created inconnection with billing documents are automatically transferred from SD to FI. The
billing document number is also entered into the reference number field. The billing
document number and the FI document number tend not be identical since the billing documentnumbers are assigned at client level and the FI document numbers at company codelevel. The document number assignment in FI is internal.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 111/889
© SAP AG
Document Number Range
01 1996 0000100001 0000199999 0000100047
02 1999 0000200000 0000399999 X
STOP!
No. Year From number To number Current no. Extern.Extern.
X1
X2
reserved for
sample documents and
recurring entry documents
You can define as many document number ranges (01 to 99 and AA to ZZ) as you wish.
Recommendation: You first of all establish how the documents are to be stored and organized. Onlythen should you determine how many number ranges you require.
Allocate the number intervals according to your volume of documents and include a safety buffer.
Determine whether the numbers are to be assigned internally by the system or externally. The lastnumber assigned is automatically increased by one in the case of internal document numberassignment. You can see the current document number in the number status field.
You can enter the document number when posting a document in the case of external numberassignment. In this case, the system cannot check whether any numbers in the range have been missedout.
If you integrate several R/3 modules, then the document number in the feeder module (MM, SD) isassigned using internal number assignment. These documents are then transferred to the recipientmodule (FI) and are also given an FI document number which comes from a document number rangeflagged as internal.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 112/889
© SAP AG
No. Year From number To number Currrent no. Extern.
Document Number Range
copy to fiscal
year(s)
01 1996 0000100001 0000199999 0000100047
02 1999 0000200000 0000399999 X
copy to comp.
code(s)
You can redetermine the document number ranges for each fiscal year. If the number ranges are to be
valid for several fiscal years, then enter the numbers 9999 in the year field.
Define the document number ranges for each individual company code. If you use document numberassignment with the same contents in several company codes, you can copy the data into anothercompany code using the utilities function.
Recommendation: Organize the way your documents are stored in the same way for all companycodes and use the copy option.
If the document number ranges are defined dependent on fiscal year, copy the existing numberintervals before the beginning of the fiscal year into the entry for the new year.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 113/889
© SAP AG
Posting Keys
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
01 Invoice Debit Customer
11 Credit memo Credit Customer
31 Invoice Credit Vendor
40 Debit posting Debit G/L acct
50 Credit posting Credit G/L acct
P.Key Meaning Debit/credit Account type Field statusField status
A, D, K, M, SA, D, K, M, S
The posting key controls the document entry. For the line item, it determines:
whether the item is posted to the debit or credit side of the account,
whether it is a subledger posting (customer or vendor), a G/L account posting, a material accountposting or an asset posting,
whether particular fields are hidden or displayed or are required fields or optional fields.
Recommendation: Use the standard settings.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 114/889
© SAP AG
Default Values For Fiscal Year And Value Date
CoCdCoCd Company name City Default FY
1000 IDES Inc.1000 IDES Inc. New YorkNew York XX
2000 IDES UK2000 IDES UK LondonLondon XX
2100 IDES Ger.2100 IDES Ger. FrankfurtFrankfurt
CCCC Company nameCo mp an y na me C ity De fa ult v alu e d ate
1000 IDES Inc.1000 IDES Inc. New YorkNew York XX
2000 IDES UK2000 IDES UK LondonLondon XX
2100 IDES Ger.2100 IDES Ger. FrankfurtFrankfurt XX
If you have entered year-dependent document number intervals within document number assignment
customizing, this entry makes your input easier for
the document display function and
the document change function.
Select this option for company codes which use a year-dependent document number range.
The “Propose value date” option is available whatever your document number range characteristicsare.
You can use the value date field for additional information on the line item.
Note: You must set the value date as a required field if you use the Cash Management,Cash Budget Management and Commitment Accounting modules.
The CPU date (current date of the computer) is proposed as the value date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 115/889
© SAP AG
Summary: Document Control
With the specifications you make for the posting periods,you block or allow posting to a certain posting month. Ifyou only release the current month for postings, you mustchange this entry every month.
The “optional” and “required entry” fields are controlleddifferently for each different business transaction. Youcan usua lly copy the standard configuration settings forthis.
You define the document number ranges and thenallocate them to the docum ent types. A number range c anbe allocated to more than one docum ent type.
© SAP AG
Chapter Document Control
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 116/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 117/889
© SAP AG
valid posting periods
Valid Posting Periods
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
Fiscal year YYYY
0505 0606
possible closingperiods
1313
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
0505 0606 0707 0808 0909 1010 1111 1212
01 02 03 04 05 06 07 08 09 10 11 12 1313 14 15 16
0505
The posting date which you specify when entering documents determines the posting period to which
the postings are made. The system date is generally entered as the default value in the posting datefield. The posting period is derived from the month specification and is entered in the posting periodfield.
Note: The system automatically determines the posting period which differs from thecalendar year in the case of a non-calendar fiscal year.
You can make the following settings in the system:
number of normal posting periods (01-16)
number of special periods (maximum difference up to 16)
which posting periods are open (can be posted to).
You can define as many posting periods which can be posted to as you like within the possible limityou have set. You can keep all posting periods open throughout the fiscal year or else you can restrictthe open periods in each case to the current posting period only.
Recommendation: In order to be able to compare internal and external reports, it is recommended thatyou close posting periods which have ended so that they are blocked for documententry.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 118/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 119/889
© SAP AG
Valid Posting Periods
YYYY - 1YYYY - 1
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16
Period 2- Period 1 -
for acct type Afor acct type A
for acct type Dfor acct type D
for acct type Kfor acct type K
for acct type Sfor acct type S
You can break down the periods which can be posted to by differentiating according to account type
and accounts. The account type keys A, D, K, S stand for fixed assets accounts, customer accounts,vendor accounts and G/L accounts.
Note: The plus sign is necessary as the minimum entry for an undifferentiated postingperiod setting.
The specifications for the open posting periods can differ depending on the situation.
Example:The account type D (customers) is closed for month 05, i.e. you cannot enter anyoutgoing invoices in this posting period. The account type K (vendors)
allows postings for the months 05 and 06, i.e. you may still enter incoming invoices.
In addition, you can specify different account intervals within the account type.
The account numbers for customers, vendors and fixed assets are the general ledger accounts storedin the master record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 120/889
© SAP AG
2) Posting periods: define periods
1) Define posting period variant
Valid Posting Periods
optional:maintain anauthorizationgroup
1. 2.
0001
0002
all company codes in the enterprise
A/D/K = prev.month closed,S = posting permitted
0001 S From acct To acct 5/96 6/96 13/95 13/95 AuGp
The settings stored in customizing are valid for one variant. You can use the specifications in several
company codes by setting one or more variants for each posting period.
Note: You can define several variants corresponding to your different requirements.One aspect can be the cross-group closing date for postings from one period. Bygrouping the same account type and posting period specifications into one variant, the amountof work involved when updating the respective periods is reduced.
The authorization group field is available as an option. You maintain this field if you want to havefurther posting restrictions for particular employee groups.
Example: You allocate the employees working in Accounts Receivable to oneauthorization group and employees from G/L accounting to a different authorization group.By making an additional authorization group specification, you cannot, for example, post anymore outgoing invoices yet the monthly closing entries can still be made.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 121/889
© SAP AG
2. Posting periods: defining time periods
0001 S From acct To acct 5/96 6/96 13/95 13/95 AuGp
Valid Posting Periods
3. Allocate variant to company codes
1. 2.1000 Ides Inc., Wilmington 0001
2000 Ides UK, London 0001
The posting date which you specify when entering documents determines the posting period to which
the posting is made.
You can make the following settings in the system:
beginning and end of your fiscal year
number of “normal” posting periods (01-16)
number of special periods (rest up to 16)
length of posting periods
which posting periods are open (can be posted to).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 122/889
© SAP AG
Document Type
XXXXX XXXXXXXXX
C u s t o m e r s
C u s t o m e r s
Outgoinginvoice
Incominginvoice
Bank
DR KRKR SBSB
Account typeAccount type
Document no.Document no.
D, SD, S
18000000251800000025
The document type is used:
for differentiating the business transactions,
for controlling which account type can be posted to(customer, vendor, G/L account, fixed asset),
for controlling the document number assignment,
as a search criterion for document information.
Some document types are proposed by the system for the individual screen templates, whereas in othertemplates you are requested to enter a document type.
You can add your own definitions to the document types defined in the standard system.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 123/889
© SAP AG
Document Types
Doc.type Name Number range Accnt types
AA Asset Acctng 01 ADKMS
AF Depreciation pstgs 03 AS
DR Customer invoice 18 ADMS
KR Vendor invoice 19 AKMS
SA G/L accounts (gen.) 20 DKS
SB G/L accounts (banks) 20 DKS
You specify a number range for each document type.
You can also allocate a number range to several document types.
Example: All G/L account document types (SA, SB, SK, WI) are given the number range 20.
Note: If you use the component in this way, the FI clearing invoices which are created inconnection with billing documents are automatically transferred from SD to FI. The
billing document number is also entered into the reference number field. The billing
document number and the FI document number tend not be identical since the billing documentnumbers are assigned at client level and the FI document numbers at company codelevel. The document number assignment in FI is internal.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 124/889
© SAP AG
Document Number Range
01 1996 0000100001 0000199999 0000100047
02 1999 0000200000 0000399999 X
STOP!
No. Year From number To number Current no. Extern.Extern.
X1
X2
reserved for
sample documents and
recurring entry documents
You can define as many document number ranges (01 to 99 and AA to ZZ) as you wish.
Recommendation: You first of all establish how the documents are to be stored and organized. Onlythen should you determine how many number ranges you require.
Allocate the number intervals according to your volume of documents and include a safety buffer.
Determine whether the numbers are to be assigned internally by the system or externally. The lastnumber assigned is automatically increased by one in the case of internal document numberassignment. You can see the current document number in the number status field.
You can enter the document number when posting a document in the case of external numberassignment. In this case, the system cannot check whether any numbers in the range have been missedout.
If you integrate several R/3 modules, then the document number in the feeder module (MM, SD) isassigned using internal number assignment. These documents are then transferred to the recipientmodule (FI) and are also given an FI document number which comes from a document number rangeflagged as internal.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 125/889
© SAP AG
No. Year From number To number Currrent no. Extern.
Document Number Range
copy to fiscal
year(s)
01 1996 0000100001 0000199999 0000100047
02 1999 0000200000 0000399999 X
copy to comp.
code(s)
You can redetermine the document number ranges for each fiscal year. If the number ranges are to be
valid for several fiscal years, then enter the numbers 9999 in the year field.
Define the document number ranges for each individual company code. If you use document numberassignment with the same contents in several company codes, you can copy the data into anothercompany code using the utilities function.
Recommendation: Organize the way your documents are stored in the same way for all companycodes and use the copy option.
If the document number ranges are defined dependent on fiscal year, copy the existing numberintervals before the beginning of the fiscal year into the entry for the new year.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 126/889
© SAP AG
Posting Keys
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
Supp., opt., req.ent., disp.
01 Invoice Debit Customer
11 Credit memo Credit Customer
31 Invoice Credit Vendor
40 Debit posting Debit G/L acct
50 Credit posting Credit G/L acct
P.Key Meaning Debit/credit Account type Field statusField status
A, D, K, M, SA, D, K, M, S
The posting key controls the document entry. For the line item, it determines:
whether the item is posted to the debit or credit side of the account,
whether it is a subledger posting (customer or vendor), a G/L account posting, a material accountposting or an asset posting,
whether particular fields are hidden or displayed or are required fields or optional fields.
Recommendation: Use the standard settings.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 127/889
© SAP AG
Default Values For Fiscal Year And Value Date
CoCdCoCd Company name City Default FY
1000 IDES Inc.1000 IDES Inc. New YorkNew York XX
2000 IDES UK2000 IDES UK LondonLondon XX
2100 IDES Ger.2100 IDES Ger. FrankfurtFrankfurt
CCCC Company nameCo mp an y na me C ity De fa ult v alu e d ate
1000 IDES Inc.1000 IDES Inc. New YorkNew York XX
2000 IDES UK2000 IDES UK LondonLondon XX
2100 IDES Ger.2100 IDES Ger. FrankfurtFrankfurt XX
If you have entered year-dependent document number intervals within document number assignment
customizing, this entry makes your input easier for
the document display function and
the document change function.
Select this option for company codes which use a year-dependent document number range.
The “Propose value date” option is available whatever your document number range characteristicsare.
You can use the value date field for additional information on the line item.
Note: You must set the value date as a required field if you use the Cash Management,Cash Budget Management and Commitment Accounting modules.
The CPU date (current date of the computer) is proposed as the value date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 128/889
© SAP AG
Summary: Document Control
With the specifications you make for the posting periods,you block or allow posting to a certain posting month. Ifyou only release the current month for postings, you mustchange this entry every month.
The “optional” and “required entry” fields are controlleddifferently for each different business transaction. Youcan usua lly copy the standard configuration settings forthis.
You define the document number ranges and thenallocate them to the docum ent types. A number range c anbe allocated to more than one docum ent type.
© SAP AG
Chapter Postings Transactions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 129/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 130/889
© SAP AG
Characteristics
Tax type A Output taxCheck ind. X
EC indicatorTarget tax code
Tax accounts
Pe raccount key foreach account
One account pertax code
RulesRules
Setting Up New Tax Codes
A0
A7
V0
V1
V9
A6A6
Tax category Account Tax percentage Level From level Co nd.type
keyBase amount 100 0 BASB
Output tax MWS 16.000 110 100 MWAS
Input tax VST 120 100 MWVS
Travel exp.(% sep.) VST 130 100 MWRK
Non-ded.input tax NAV 140 100 MWVN T a x c o d e s
A2
A1
The SAP system contains a tax code for every applicable tax rate.
When you maintain a tax code, you must define the rate and other attributes as required. You onlyhave to enter tax accounts if the rules you are using specify “Account per tax code” for the accountkey of any of the accounts involved.
You can define any new tax codes you set-up as being country-dependent, using the calculationprocedure to save this specification.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 131/889
© SAP AG
Tax Accounts
Description Transaction Acct determ.Outgoing acquisition tax ESA X
Incoming acquisition tax ESE X
Output tax MWS X
Input tax VST X
Chart of accounts INT
Transaction VST
G/L accountG/L account
154000154000
In the R/3 system postings to tax accounts are carried out automatically. This eliminates the
possibility of tax amounts being entered incorrectly.
Enter the appropriate G/L accounts from your chart of accounts for the transactions you use.
Note The posting keys show whether the G/L account posting should be on the debit orcredit side. You do not need to change the specifications made for the rules.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 132/889
© SAP AG
Exchange Rate Differences
Realized exch.rate diff.Realized exch.rate diff.
230020230020
230020230020
Act determ.for open item ex.rate diffsGen.ledger Currency Curr. type
140000
160000 USD 10
160000 DEM 10
Realized exch.rate diff.Realized exch.rate diff.
230010230010230010230010
Realized exch.rate diff.Realized exch.rate diff.
Expense 230000
Revenue 280000
In the R/3 system postings to the exchange rate difference accounts are usually made automatically.
This eliminates the possibility of incorrect entries.
You can allocate exchange rate difference accounts to as many G/L accounts that receive foreigncurrency open item postings as you like.
You can make a global allocation for all currencies and currency types to a single G/L account. Youcan also specify a separate G/L account for automatic postings for every individual foreign currency.You can further differentiate by currency type (document currency, local currency etc.).
Note In this entry screen you can also define the accounts for valuating open items forclosing purposes.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 133/889
© SAP AG
Clearing Between Company Codes
21001000
Posted in 1000,Posted in 1000,cleared against 2100cleared against 2100
ReceivableReceivable PayablePayable
194002194002 194002194002
Posted in 2100 ,Posted in 2100 ,cleared against 1000cleared against 1000
ReceivableReceivable PayablePayable
194001194001 194001194001
You can specify both G/L accounts and customer and vendor accounts for clearing between company
codes.
Note The company codes in which you will make cross-company code postings mustbelong to the same taxable entity.
For each possible pair of company codes where cross-company code clearing will take place you mustenter the reverse combination:
ExampleCoCd 1000 with CoCd 2000 and CoCd 2000 with CoCd 1000CoCd 2000 with CoCd 3000 and CoCd 3000 with CoCd 2000CoCd 3000 with CoCd 1000 and CoCd 1000 with CoCd 3000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 134/889
© SAP AG
Account Determination
AMAMAssetAssetAcctgAcctg
COCOControllingControlling
HRHuman
Resources
SDSales
FIFIFinancialFinancial
AcctgAcctg
You can m ake the entries for the automatic G/LYou can make the entries for the automatic G/Laccount postings either in the modules namedaccount postings either in the modules namedaboveabove
oror centrally in the general ledger configuration m enucentrally in the general ledger configuration m enu
Determination ofrevenue accounts
Expense accountsCurrent assets/liab.accts
Automaticpostings
Automaticpostings
Via the menu path Bus.transactions -> General ledger in the Configuration menu you can enter G/L
accounts that can be used for all automatic postings in the following sub-menus:
Asset management
Overhead cost management
Materials management
Personnel administration
Sales and distribution
Note You can also make these entries in any module that is integrated with Financial
Accounting.
Recommendation: Decide on a single person/group of people within your overall project who willmake
these settings and any changes to them.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 135/889
© SAP AG
Terms Of Payment
User-defined explanation:User-defined e xplanation:
14 days 3%, 30 days 2 %, 45 days net14 days 3%, 30 days 2 %, 45 days net
Default baseline dateDefault baseline date
No defaultNo default
Document dateDocumen t datePosting datePosting dateEntry dateEntry date
Invoice date03/25/1996
Receipt /
posting date03/29/96
Document entered on04/01/96
ZB01ZB01
Account typeAccount type DefaultDefault
CustomerCustomer Pymt block keyPymt block keyVendorVendor Payment methodPayment method
X
X
The payment terms are defined as a four-character, alphanumeric user-defined key.
You can supplement the automatically-generated description of the payment terms by
creating your own description ( which is printed along with the correspondence),
permitting the payment terms for vendors only or for customers only or for both
defining a fixed payment date in the month after the invoice is issued (e.g. payment by the 15th of the next month),
entering a default reason for the payment block (this is automatically entered into the documents asa value that can be overwritten, e.g. payment block due to debit memo/direct debit with incominginvoices),
allocate a default value for the payment method (e.g. bank direct debit for outgoing invoices),
specify a value as a basis for calculating the payment period
indicate whether the payment term is for holdback/retainage.
Note: The payment terms keys are managed separately for accounting andsales/distribution. You should use the same keys in both modules and specify how the informationflow between purchasing and financial accounting or between sales/distribution and
financial accounting can be guaranteed in the event of changes and newentries.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 136/889
© SAP AG
Automatic Postings
Bank charges
Cash discoun t received/paid Over/under payment Down payment
S G LS G L
Special G/L transactions:
Bills of exchange
Check/bill of exchange Down paym ent request Guarantees Security deposit Individual value adjustment
CustomerCustomer
You can define G/L accounts to receive automatic postings for a wide range of accounts receivable
and accounts payable transactions.
Depending on the transaction involved, specify one or more G/L accounts from the chart of accountsyou are using. Where necessary enter a G/L account for every reconciliation account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 137/889
© SAP AG
Wo rk Lists For Several Company Codes And/Or Accounts
Value
Account 1
Account 2
Account 3:
Value
CoCd 1
CoCd 2
CoCd 3:
Work List
Account
CoCd
AccountCompany code
Line Item Display
You can switch on, switch off, display and maintain work lists via the “ Edit ” function in the line item
display screen.
A work list is a name (up to 10 characters long) for a combination of accounts and/or company codesthat have been grouped together for processing.
You can define a term for the following objects in the Work list field:
BUKRS (company code)
KUNNR (customer)
LIFNR (vendor)SAKNR (G/L account)
You specify values for the work lists that you have defined. Line items are then displayed for theaccounts and/or company codes that you allocated to that work list.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 138/889
© SAP AG
Line Item Display - Automatic Work Lists
Rules for name assignment
Object
Automatic generation of work lists for customers and vendors
KUNNR Customers
:
Prefix
Offset
Display length Group key: 1234567890
(Customer master record 1)
First account posted to after
the rules were defined.Work list:
KS - 1234567
KS -
7
Work list GK - 1234567 will display all items posted to customer accounts whose master records
contain an entry beginning with the digits 1234567 in the ‘group key’ field.
You can only create automatic work processes for customer and vendor accounts based on the ‘groupkey’ and ‘alternative payer’ fields.
Prefix and display length: max. 10-character
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 139/889
© SAP AG
Entering Recurring Postings
Execution of Recurring Entries
0001
either
or
DescriptionDescriptionRu nRu n
scheduleschedule0001 Every Wednesday
1) Define the run schedule
::
00010001Run scheduleRun scheduleRun dateRun date
12/06/1995
2) Dates acc.to run schedule
::
12/13/1995
12/20/1995
::
ConfigurationConfiguration
First run on
Last run on
Interval in months
Run date
Run schedule
:
A recurring entry document is an aid to creating actual documents that must be created at regular
intervals. Recurring entry documents are not therefore actual accounting documents and do not alterany transaction figures in accounting.
For each recurring document, you can enter either a periodic interval (interval in months, plus a rundate) or a run schedule.
You define your own run schedules in the configuration menu. Then you maintain the dates for them.These dates must not be periods.
When you are creating a recurring entry original document, you can define a date in the field “First
run on” that comes before the first date in the run schedule, thus creating an extra actual document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 140/889
© SAP AG
Program Flow
Recurring entry data
First run on
Last run on
Next run on
Run interval
Run date
Run plan
Deletion indicator
Number of runs
10/20/1995
Enter recurring entries Recurring entry program starts
Settlement periodSettlement period
12/01/1995 12/31/1995toto
::
Recurring entrydocument update:Next run on:
Accountingdocument
Batch input sessionBatch input session
processprocess
0001
12/27/1995
You can use the recurring entry program in accounts receivable and payable and even for G/L account
postings.
In this way you can make settings that recur at more or less regular intervals (receivables, payables,accruals/deferrals)
No more than a single actual document is generated for each program run and recurring entrydocument, provided that the next run date falls within the settlement period.
When the batch input session is processed, the accounting document is created and the recurring entrydocument is updated for the next program run.
Caution You must always start the recurring entry program before running the batch
input session.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 141/889
© SAP AG
Summary: Postings Transactions
A large am ount of postings are generated autom atically.You define the specifications for posting transactions inthe configuration menu for each of the functions.
All postings to the tax accounts are autom atic. Thisensures that tax amou nts are entered correctly.
The configuration settings for each set of pa yment termsdetermine the periods for the payment c onditions. Youcan supplem ent the autom atically generated descriptionfor each of these with your own text.
© SAP AG
Chapter Accounts and Line Items
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 142/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 143/889
© SAP AG
Account: Transaction Figures
General data
Company code
data
Master recordMaster record
postedposted
Transaction figures
Period D / C0102 3000
:12..16
CCdata: 01.02.YYYYAccount: BANKDebit posting / 40Amount 3.000
Add
O p e n
Transaction figures are the summary representation of our accounting according to a fixed structure.
- Account number
- Company code
- Fiscal year
- Business area (G/L accounts only)
- Currency (G/L accounts only)
- Posting period
- Debit
- Credit
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 144/889
© SAP AG
Currency overviewLC 3.000
FC 1.800
Line itemsItem 1Item n
Cumulativebalance
300-1.800
Account: US dollar bank account FC
Balance Display for G/L Accounts
Account: US do llar bank account LCPeriod Debit Credit Period Cumulative
balance balance
123..
13.
16
4.80050 0
1.300500-
3.500500-
3.000
Work list: ? Company code: ? Year: ? Currency: ?Account: ?
The balances for debit, credit, period balance and cumulative balance are shown per period in the
balance display.
You can go into the line items of an account from this display
For foreign currency accounts, the balance is displayed both in the foreign currency and in thecompany code currency.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 145/889
© SAP AG
Balance Display for Customers and Vendors
Period Debit Credit Period Cumulativeb ala nc e bala nce
123..
13.
16
Account: ? Company code: ? Year: ?
Line items
Item 1Item n
Special G/L
transactionDown payment _____ Bill of exchange _____ * _____
In addition to general ledger account balances, you can also choose to display the balances for special
general ledger transactions when you are in the sub-ledger accounts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 146/889
© SAP AG
Line item displayAccount 1Document 1 Item 2 50,00Document 4 Item 1 100,00Document 5 Item 1 200,00
Account Line Items
Generaldata
Companycodedata
Transactionfigures
Account
Account 1 Document 1 Item2Document 4 Item 1 ...Document 5 Item 1 ...
Account 2 Document 2 Item1Document 2 Item 2...
. . .
. . .
. . .
Document 1Item 1 ...Item 2 ...Item 3 ...
Document 2Item 1 ...Item 2 ...
.
.
.
You can go into a document from the line item display of an account.
You can total, sort, and select the line item display according to different criteria.
For example, an accounting clerk could also find a document number using the search function.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 147/889
© SAP AG
Master Record Control
Master Record In company codeIn company code
Account control ------------------------------------------------------------Currency ______________________ DEM Deutsche MarkExchange rate difference key ________ ___ Tax category ________________ ___ Reconciliation account for account type ______ ___
Account management ---------------------------------------------------------Open item management _______ XLine item display ____________ XSort key ________________ 005 Amount
Docum ent entry control --------------------------------------------Field status group _______________ G R02 Bank accountsAutomatic posting only ______ ___ Supplement au tomatic posting ___ ___
Open Item Management X
If you need open item management for a balance sheet account, indicate the field with "X".
Line item display X
If you want to have the saved documents from a general ledger account at your displosal in dialog,indicate the field with "X".
Sort key 005
If you have decided on line item display for an account, you can specify the sort sequence in thecriteria you enter while you are in the display. You also have the option to re-sort.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 148/889
© SAP AG
Summary:Accounts and Line Items
The account d isplay gives you an overview of all postingsto a selected account.
From the ba lance display, you can go to the line itemdisplay and display all documents (debit, credit, debit andcredit).
Amoun ts are displayed in the local currency (LC) or in theforeign currency (FC) in w hich they were p osted.
© SAP AG
Unit Foreign Currencies
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 149/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 150/889
© SAP AG
Posting in Foreign Currency
Document headerDocument header
Currency/Rate USD 2.0Amount 1,000Translation date
05.31.YYYY
Document linesDocument lines
Amount FC: 1,000 USD
Exchange rateExchange rate
04.30.YYYY USD DEM 1.8
05.31.YYYY USD DEM 2.0
Amount LC: 2,000 DEM
1.)
2.)
When you post in foreign currency, you overwrite the default local currency key in the document
header with the corresponding foreign currency key.
Generally, the exchange rate comes automatically from the exchange rate table. The system sets thetranslation date as the posting date. The translation date determines which rate is taken from theexchange rate table.
You only need to enter the amount in one currency. The system automatically performs the translationto another currency.
You can specify an exchange rate in the document header yourself, or you can enter the local andforeign currency amounts in the posting lines and thus override the exchange rate table.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 151/889
© SAP AG
The FI View
Two additional currencies per company code
Autom atic calculation of additional currencies
Display additional currencies in document
Select exchange rate type, base currency, and translationdate type
Valuation differences may be posted separately
FIFI
documentdocument
TransactionTransaction
currencycurrency
LocalLocal
currencycurrency
AdditionalAdditional
currency 1currency 1
AdditionalAdditional
currency 2currency 2
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 152/889
© SAP AG
Target Group
Organizations that do internal and external reporting inone or two additional currencies
Organizations in countries with high inflation rates
Multinational corporate groups
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 153/889
© SAP AG
Options for Additional Currencies(FI)
Group currency Global company currency
Hard currency
Index-based currency
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 154/889
© SAP AG
Two Additional Currencies in FI
Example: Currency types in a multinational corporate group:
German corp. groupGroup currency
DEM
US Germany Mexico
Transaction currencyLocal currencyGroup currencyHard currency
XXX XXX XXXUSD DEM MXPDEM DEM DEM
USD
As of Release 2.2a, you can carry two additional currencies per company code in FI (only for test
systems). As of 3.0, you can work with additional currencies in production systems. The followingcurrency types are available:
Group currency
Hard currency
Index-based currency
Global company currency
You do not have to enter amounts explicitly in additional currencies; the system calculates theamounts with an exchange rate table. You can define either the document currency or the localcurrency as the reference currency.
Exhange rate differences will then appear not only in local currency, but also in the additionalcurrencies of an organization.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 155/889
© SAP AG
Example: An Am erican corporate group owns:1. A company in Holland with a branch in Germany
2. A company in England with a branch in France
FIPaket
FI using LC
FI
Transact.Transact. LocalLocal CoCodeCoCode GroupGroup
Company 1Company 1 currencycurrency currencycurrency currencycurrency currencycurrency
Germany XXX DEM NLG USD
Transact.Transact. LocalLocal CoCodeCoCode GroupGroup
Company 2Company 2 currencycurrency currencycurrency currencycurrency currencycurrencyFrance XXX FRF GBP USD
LC Country CoCode Groupcurrency currency
Gesell.1Gesell.2
Holland NL G USDEngland GBP USD
Description of above example:
For technical reasons, (VAT reporting), branches have to be represented as company codes in the SAPsystem even though they are not legally self-contained organizations.
There is no “consolidation” between the branch level and the level of legal self-sufficiency. In order tooffset, you have to go through the selection of posting methods and chart of accounts. The LC systembegins at the level of legal self-sufficiency.
The companies in Holland and England are not shown on this slide.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 156/889
© SAP AG
Also See Exchange Rates
As of 3.0, currency translation m ay be performedusing a reference currency.
The translation would then be as follows: currency Aè reference currency è currency B.
If you choose this option, the exchange rate only hasto be maintained by the foreign currency in thereference currency.
For further information, please refer to the release notes for 3.0.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 157/889
© SAP AG
Chapter Entry Tools and Special Features
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 158/889
© SAP AG
Entry Tools: Entry with Reference
ReferenceDocume nt no. ?
Document
13 000 00031
or Sample doc.
92 000 00044
Workflow control Reverse posting Enter G/L account lines
No default amounts Display items
Document13 000 00032
You can also use references to post.
There are two kinds of references:- 'actual' documents or- sample documents (sample documents are entered just like actual documents, only they
do not update the transaction figures).
Workflow controlX Create reverse posting
You create a document with opposite posting keys to the reference document.
X Enter G/L account lines
The G/L account item fast entry screen is displayed. You have the option to make changes inthe reference data.
X No default amountsYou see the reference document without any amounts.
X Display items
All items in the reference document are displayed in succession. You have the option of posting a similar actual document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 159/889
© SAP AG
Solutions for Recurring Postings
Docum ent no. 087234098
R e f e r e n c e d o c
u m e n t
PK Acct Amount40 123000 500050 345560 200050 907902 3000
Posted document
CoCde: 0001 01.23.95 PK Account Amount40 123000 500050 345560 200050 907902 3000
Sample documen t no. 255
S a m p l e d o c
u m e n t
PK Acct Amount40 123000 500050 345560 200050 907902 3000
Hold/set data
Document header & item:
CoCde: 0001 01.23.95
PK Account Amount40 123000 5000
Reference documents are posted documents that you can copy when posting a new document.
A sample document is a model document that can be copied to a document that is to be posted.
The “Hold/set data” function allows you to enter certain data with automatic settings while posting.
These functions each have different restrictions and differences.
Account assignment models, which support document entry, are an alternative to sample documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 160/889
© SAP AG
Posting with Account Assignment Model
Account assignment model Sample No. 9889Sample No. 9889
PK Acct Amount40 123000 500050 345560 200050 907902 3000
Posted document
Header: 01.23.1995 Company code: 0001Header: 01.23.1995 Company code: 0001
PK Account Amount
40 123000 500050 345560 200050 907902 3000
Account assignment models are designed to accelerate the process of document entry. An account
assignment model may contain an unlimited number of line items and the posted amount.
Posting to an account assignment model does not have to be complete. For example, an account can becontained in the model while the cost center and amount are left blank until the final posting, when theaccount assignment model is used.
It is normally used for G/L account postings, and less often for postings to subledger accounts. Youcan also call up this function from accounts receivable as well as accounts payable accounting.
The account assignment model consists of several G/L items (defined by the user) that are used inpostings which show a large number of account assignments and are used as models.
This function has the following options:
Maintain and display account assignment model. Integration with document entry procedure.
Intercompany transactions with account assignment model.
Document entry in list format using screen variants that can be set individually.
Distribute a single amount to various line items using an equivalence number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 161/889
© SAP AG
Sample Docum ents and Account Assignment Models
Acct. assign.modelSampledoc.
All fields may be changed
Copy existing document/model
Additional line items can be addedafter creation
Delete existing items NoNo YesYes
NoNo YesYes
NoNo YesYes
NoNo YesYes
The account assignment model is much more flexible than the sample document.
It is also easier to change, copy, and add data to an account assignment model.
Maintaining an account assignment model is more systematic and allows you to administer severalaccount assignment models that are updated or changed.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 162/889
© SAP AG
Text in Line Items--Item n
Text Text informationText information
Plus text = expression of item text in correspondence, dunning notices, checks
--Item n+1
++
--Item m
++++
==XXXXXXXX
Text repeated but not displayed in line item
Text repeated and displayed in line item
Standard text (XXXX) is entered in the line item
After the first entry of the required text in a line item, the text can be transferred to a text field in the
following items by entering + or ++.Entering + effects the transfer of the text without a confirmation message, while entering ++ makesthe transfer with a confirmation message.
In G/L account fast entry as well as fast entry of incoming invoices and credit memos, item text cannotbe used as an entry field. You can transfer an already entered text using accounting items ( Mark text
while copying G/L account entry).
By entering = xxxx, you can transfer a standard text ( xxxx : argument in tableè s. Customizing ).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 163/889
© SAP AG
Hold and Process Document
Document entryDocument entry
Account 476000Amount 100Cost center
Post
HoldHold Temporary document number 1User XYZ
ProcessingProcessing
User XYZ Account 476000Temp. doc. number 1 ProcessProcess Amount 100
Cost center 150895
You can hold a document under a temporary document number of your choosing.
You can process or post the document with this number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 164/889
© SAP AG
Cross-Company Code Posting
Document headerDocument header
Company code 1000
Cross-CC no.- - - -
Document entryLine 1
CC Account Amount1000 Kreditor 110
Steuer 10 V1
Line 2
C C A cco un t A mo unt1000 476000 20 V1
Line 3CC Account Amount
1100 476000 80 V1
Automatic posting lines
When you make cross-company code postings, enter only the company code in the individual
document lines. Before doing this, indicate Options: Cross-company code documents.
Clearing and value-added tax postings are created automatically by the system (see next page).
The company codes in question must have the same local currency.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 165/889
© SAP AG
Cross-Company Code Clearing
Customizing for clearingCustomizing for clearingbetween company codesbetween company codes
Company code 1=Company code 1= 10001000Company code 2=Company code 2= 11001100
For each comb ination ofcompany codes, definitions of Debit posting key Credit posting key Debit account Credit accountshould be m aintained forCustomizing receivables andpayables.
Posted to 1000Cleared against 1100Receivables PayablesDebit post. key Credit posting key
Deb it account C redit account
Posted to 1100Cleared against 1000Receivables PayablesDebit post. key Credit posting keyDebit account Credit account
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 166/889
© SAP AG
Cross-Company Code Posting
Cross-company code number(automatically generated) 01000014200100001420 10001000 YYYY
Document number incompany code 1000 0100001420 1000
Leadingcompany code
0100000010Document number in
company code 1100 1100
Following
company code
The transaction number may be
- generated by the SAP system (no entry in cross-company code number ) or- entered manually (max. 16 digits).
If the SAP system creates the transaction number, it contains- the document number in the leading company code,- the number of the leading company code,- fiscal year (YY).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 167/889
© SAP AG
Invoice and Credit Memo Fast Entry
Default for the following d ocumentsDefault for the following documents
Company code
Posting date
Document type
Posting period
Default data for the following documentsDefault data for the following documents
Currency
Document date
The defaults are valid for the following documents until they are deleted (menu option Delete) or
overwritten.
Default data appears in the following templates, where they can also be overwritten.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 168/889
© SAP AG
G/L Account Line Item Fast Entry
Enter documentheader Fast entry
PK Account Amount Tax VAT Cost center
40 476000 50 V1 15 15089525 V1 250353
477000 25 V1 16044750 100000 115
There is only one dialog step for fast entry of general ledger account line items.
A choice of templates (Customizing) will fulfill the various conditions for a selection of additionalaccount assignments.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 169/889
© SAP AG
Document Park
Parking
ParkChange
Post
Tracing
Release
Release
Paymentrelease
With document parking, account assignments do not have to be complete for you to enter data for
customers, G/L accounts, and fixed assets.
Parking, park, change, and post are all supported functions.
Document tracing and release will be possible in a later release status using Basis workflowcomponents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 170/889
© SAP AG
Parking
Item 1
Item 2
Item n Fast entry
Header
Park
Required fie lds: Company codeCurrencyPosting keyAccount number
Existence check:: B us in ess areaCost center :
No update of transaction figures
No balance review
Docum ent does not have to be complete
Docum ent number assignment like indocume nt entry
The process of document parking is similar to that of document entry.
Only an existence check is performed in addition to checking the required fields Company code,Currency, Posting key, and Account number.
Field status definitions set to Required are interpreted as Can.
When a document is parked, a park document (own tables) and a BKPF record with the samedocument number are created.
The transaction figures are not updated, but the document can be processed in the line items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 171/889
© SAP AG
Change documentChange document
Document dateDocument date
Posting datePosting date
ReferenceReference
::
Changing a Parked Document
Change headerChange header
Overview
Doc. typeDoc. type
PeriodPeriod
Header
Header
Item 1
:
Item n
All accountAll accountassignmentsassignments
can be changedcan be changed
Company codeCompany code
CurrencyCurrency
Document no.Document no.
Change documentChange document
You can change all fields in the document header except Company code, Currency, and Document
number (with the exception of external number assignment).
You can change all fields in the line items. Accounting rules for changing documents do not apply.
You can delete a parked document. Note that the document number cannot be reused. A BKPF entryremains so that the number is blocked. Change documents also remain.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 172/889
© SAP AG
PostingPosting Parked Documents
You can post parked documents individually or from a listselection.
All account assignments are checked for correctness. Mostimportantly, the balance must be 0.
Error messages are output in a list. From this list, you cancorrect incorrect documents.
Once posting has been successfully completed, the parkeddocument is deleted and an accounting document is
generated. Transaction figures are also updated.
All change documents are kept.
There is a new Activity 77 park for the authorization objects that protect documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 173/889
© SAP AG
Document Data
- Document header (VBKPF)
- Customers (VBSEGD)
- Vendors (VBSEGK)
- G/L accounts(VBSEGS)
- Fixed assets (VBSEGA)
- Taxes (VBSET)
- One-time accounts (VBSEC)
Data for documents (posted, not parked) is stored in BKPF and BSEG in the SAP system. Separate
index files (such as BSIK) are created for each account type.
Data is stored in different tables for different account types (see above) for parked documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 174/889
© SAP AG
Park (1)
- Incomplete docum ents
- No update except forCash Management
- Only a few fields necessary
- Existence check (for tax codes,for example)
- Gradual com pletion optional
Paket
You can park, constantly update, and post incomplete documents. Data from the parked document
remains available in the system.
After you have entered document header and line item data, and the document has been parked, data isstored in files. A document number is assigned like in document entry. Neither transaction figures,asset values, control totals, nor any other data is updated (except for Cash Management data) and noautomatic postings are created. Normally, a balance check is not performed, but you can perform one.
You can check whether data to be parked already exists in the system. Some fields, such as Postingkey and Account number, are required entries.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 175/889
© SAP AG
Park (2)
- Closing check (optional)
- Document overview andfast input variants
- Cross-company code
- Separate activity (77)for authorization
- Parameter transactions
Paket
You can check to see if a document is complete with the COMPLETE function. It checks each line
item for the necessary fields as well as whether the document shows a balance of 0.
You can define fast entry and document overview variants in Customizing.
You can enter cross-company code transactions. Only a parked document in the initial company codeis generated. Several documents are created through posting. You cannot enter a cross-company codenumber for cross-company code transactions.
A new activity (77) has been defined for authorization objects F_BKPF_BLA, F_BKPF_BUK,F_BKPF_GSB, F_BKPF_KOA. This new activity allows you to differentiate between users who maypark a document and those who can post a document.
Parameter transactions for setting default values have been defined. This allows you to set defaults in
Customizing for the posting key and document type in document parking transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 176/889
© SAP AG
Park (3)
Taxes
- Customer item
- Tax screen
- Automatic
- No tax item
Paket
You can enter tax data as you do in transaction FB01.
The first option is to enter taxes in the customer line item.
The second option is to enter data in the tax screen.
The third option is to allow the system to calculate the taxes automatically.
In a parked document, no tax items are generated, but tax information is stored (VBSEGK, VBSET).Taxes are reported and can be declared before posting takes place.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 177/889
© SAP AG
Park (4)
- Change documents
- Delete docum ents
- Change num ber or posting date
- Open item list (optional)
- Transaction FB01
- Payment requests
If you change a parked document, the changes are logged. When displaying a parked document, you
can list the changes that were made. If a posted document was also a parked document, you can alsodisplay the changes made to the parked documents.
You can delete parked documents, but the document number cannot be used for new documents.
You can also change the document number or posting date. When you do this, the old document isdeleted and a new one is created.
You can display parked documents in the open item list.
In transaction FB01, you also have the option of parking documents (new in Release 3.0).
It is possible to create payment requests for parked documents. Payment requests are regulatedautomatically by the payment program. When the parked document is finally posted, the relation
between the payment request and the document remains.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 178/889
© SAP AG
Posting
- Posting with CALL-TRANSACTION
- Content of docum ent parking tablesis deleted
- Document number is not changed
- Cash Managem ent datais transferred
Parked documents are posted with CALL-TRANSACTION.
The content of the document parking tables is deleted.
The document number of the parked document is now the document number of the posted document.
Cash Management data is reversed for the parked document and recalculated for the document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 179/889
© SAP AG
Postdoc.
Overview of Release Approval Procedure
RELEASEentire docum ent
RELEASEamount
REFUSE
REFUSE
RELEASE
RELEASE
COMPLETE
PARK
SAP will deliver a standard Workflow definition for the release procedure illustrated above. The next
several slides describe this standard release approval procedure for parked documents.
Because the introduction of a release approval procedure for parked documents is based on Workflowtools (made available through SAP Business Workflow components), the user has the option of modifying the release approval procedure delivered by SAP. Almost any imaginable scenario can beillustrated with the release approval procedure available in the SAP system.
The functions PARK (a document) and COMPLETE (a parked document) start the appropriate releaseapproval procedure.
You can specify the minimum amount produced by the release approval procedure in Cutomizing. Forexample, you can specify that every invoice over $1000 requires a further release approval by asupervisor or manager, while invoices under $1000 do not need release approval.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 180/889
© SAP AG
Summary:Entry Tools and Special Features
Entry tools make document entry easier forthe user.
© SAP AG
Chapter Optional Functionality
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 181/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 182/889
© SAP AG
Cross-System Company Code GL2000
GL1000
GL2200
GL2100
GL4000
GL3000
CoCd Name City Cross-sys co.cd.
1000 IDES Inc. Wilmingt. GL1000
2000 IDES UK London GL2000
2100 IDES Portugal Lisbon GL2100
If you want to continue processing and evaluating documents from external systems in your R/3
system, you should set up a unique allocation.
You can achieve unambiguity by assigning a six-character company code identification which you mayonly assign once within the consolidated group.
Define the cross-system company codes in a first step and allocate this identification to the companycodes in all systems.
Note The local currency must be identical in the company codes whose documents youwant to continue processing. That is, the sending and the receiving company code work withthe same local currency.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 183/889
© SAP AG
Currency typeCurrency type
Exch.rate typeExch.rate type
Base currencyBase currency
Type of translation dateType of translation date
1. Local currency
2. Local currency
3. Local currency
Additional Local Currency
Possible parameters:Possible parameters:
In addition to the currency defined for a company code, you can also define one or two extra currencies
for your internal and external reporting requirements.
For example, in countries with high inflation rates, you can run your company code in a country-specific hard currency (in addition to the original currency defined for that company code).
In EU member states you can use the ECU as an index currency for carrying out evaluations.
The currency type describes what a currency is used for.
You use the exchange rate type to define whether you will carry out currency translation with theaverage rate (M), bank buying or bank selling rate. You must define the daily rates for the exchangerate type you specify.
If you use this option, you must make certain extra configuration settings governing accountdetermination for foreign currency valuation and the processing of exchange rate differences.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 184/889
© SAP AG
Individual Editing Options
Docum ent entryDocum ent entry
Docum ent displayDocum ent displayOpen itemsOpen items
Line itemsLine items
Credit managem entCredit managem ent
Payment advice notesPayment advice notes
FI ApplicationFI ApplicationGeneral ledgerGeneral ledger
standard settingsstandard settings
X Documents in local currencyDocs w /out sp.G/L transactions
X Text for G/L account entry
In the Financial Accounting module each user can define individual editing options for himself/herself.
Using these options you determine, for example, whether you only post in local currency when enteringdocuments. If you select this line, the currency and exchange rate fields are no longer displayed.
Other default options for the document entry templates are:
Documents without special G/L transactions
Non-cross-company code documents
Copy text for G/L account fast entry.
Put a cross at the beginning of the line which corresponds to the functionality you require. The field isno longer displayed after saving the editing option. This way your screen template becomes clearer andcan be filled out more quickly.
You can change editing options at any time. These settings supplement the specifications made incustomizing for Controls by means of the field status groups and are dependent on the definitions madethere.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 185/889
© SAP AG
X Documents in local currency
Docs w/out sp.G/L transactions
XText for G/L account entry
General Editing Options
ConfigurationConfiguration
Display formatsDisplay formats
Line layout variants for
A1
Document entryDocum ent entry Open itemsOpen items
Line itemsLine items Credit managem entCredit managem ent Payment advice notesPayment advice notes
Entry screen templatesand line layout variant
Line layout variants already predefined by SAP are delivered with the editing options. These standard
variants determine at what point the selected field contents are displayed on the entry or displayscreens.
You can change the sequence and column heading to meet your requirements by setting up newvariants in customizing.
Define the new key term for your line layout variants in a first step. Then in a second step allocate thenew variants in the Financial Accounting application to the different processing options.
You do not have to store your line layout variants in the options.
Recommendation: Do not begin setting up new line layout variants until you have extensive testdata for all business transactions available in your system. Define the line layout with the aim of
displaying information which you need to be able to work through the systemcomfortably in the corresponding application area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 186/889
© SAP AG
Maintaining The Line Layout
Line layout variantLine layout variant A1
AllocationDocument numberDocument typePosting key
Posting dateDocument date
Field listField list
Invoice no./ Doc.no./ DT/ PK / PoDt/ Doc .date/ .....
Column heading
You set up new line layout variants within customizing. At any time you can create additional variants
or change existing ones as required.
When inserting fields into the line layout variants, you make selections from a list of the available fielddescriptions.
In the column heading function you can see the selected fields, their sequence and the field length forthe respective line layout variant. You can create your own descriptions dependent on the fielddescription and the SAP column headings.
Example Field SAP abbreviation Alternative descriptions
Document type DT Type, doc.type
Account Account Customer, payer
Allocation number Allocation Invoice, billing document, outgoinginvoice
Recommendation: Use the option of working with company-specific descriptions so that it is easier toget started with the R/3 system.
Note Changes in the line layout is only one way of changing “editing forms”. On thenext page you will find an overview relating to this.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 187/889
© SAP AG
Bearbeitungsformen definieren
Buchung
Beleg-ZeilenaufbauAusgleichsvorgängeZahlungsaviseSchnellerfassungVorerfassungExterne BelegeKontierungsmuster
Konto
Posten anzeigen ZeilenaufbauSonderfelderFeldauswahlVorschlagswerteSummenvariantenSortiervariantenStammsatzinfos
Beleg
Anzeigen
Periodisches Arbeiten
Masch. Zahlen ZahlungMasch. Zahlen Einz.Pos
ZahlungsträgerKreditmanagementKorrespondenz
You have the option of changing or extending the display formats listed above in order to meet your
requirements.
Maintaining the line layout for the line item display is only one of these options.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 188/889
© SAP AG
Screen Modifications
Field selectionbased on
company code
Master record
• Create• Change• Display
Field selectionbased onactivity
Field selectionbased on
account group
Master record functions
Additional assignmentsPostings
G/L accountfield status
group
Posting keyfield status
group
Posting functions
You can control document entry screens in the same manner as controlling the screens for master
record functions.
Note: posting transactions:
You can only control additional account assignments.
If you want to control screens based on accounts, choose the value in the G/L account fieldstatus definition (example: value date in bank accounts = required entry).
If you want to control screens based on transaction, enter the field status group of the postingkey (example: segment text always in outstanding receivables (posting key 06) = required
entry).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 189/889
© SAP AG
Screen Modifications
Company code data Sales dataGeneral data
Activity category- Company code- Account group-related related field related field
field selection selection selection
Example: Customer Master RecordExample: Customer Master Record
Über zwei oder drei Feldauswahlen legen Sie fest, wie die Maske gestaltet ist.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 190/889
© SAP AG
Screen ModificationsLink Rules - Master Records
?
OffOff
DisplayDisplay
RequiredRequired
OptionalOptional
Suppress Display Reqd Optn
Suppress
Display
Required
Optional
?
?
?
?
suppressed
displayed
displayed
displayed
Verknüpfungs-ergebnis
Fieldis
Display activitiesDisplay activities
?
suppressed
displayed
displayed
displayed
Verknüpfungs-ergebnis
Fieldis
Change activitiesChange activities
The pieces of field status information from the control tables are linked to one another in pairs.
Special rules are defined according to the above list for display and change activities.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 191/889
© SAP AG
Screen ModificationsLink Rules - Posting Transactions
Field statusField status
Off Reqd Optn
Allocation
Text
:
Value date
:
Field statusField status
Off Reqd Optn
Allocation
Text
:
Value date
:
Link rulesLink rules
Off Off Off
Off Reqd Reqd
Off Reqd Optn
Off
Reqd
Optn Off Reqd Optn
Value dateValue date ??
AllocationAllocation _ _ Text _ _
The pieces of field status information from the posting key table and from the G/L account master
record are linked with one another.
The final characteristic of a screen field is produced from the result of the link rules.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 192/889
© SAP AG
AcTy From acct To acct Debit amnt Credit amt Curr.
S 100000 299999 123,456.78 123,456.78 U SD
Control Totals
1.2. Enter acct type, accounts, amounts and currency
3. Post documents
4.Com pare results with control totals
If you work with control totals, firstly add together all the documents you intend to enter using your
calculator.
Select the control total function from the general ledger menu within Financial Accounting and enterthe account interval and the total determined for all the documents for an account type.
Recommendation: If the documents include both customer and vendor invoices, you cangroup all the documents together into one line under the account type S (G/L accounts) usinga corresponding account interval.
Save the entry you have made and then enter all of your documents.
After entering all the documents, check the predefined control total with the total posted in the system.
If the system does not display any difference, delete your control total for the next entry.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 193/889
© SAP AG
Summary Optional Functionality
In addition to the functionality you have seen previouslyin the course, the SAP system contains other useful useroptions which make your daily work with the systemeasier.
You can c onfigure and us e these functions from the verybeginning of your project. Alternatively, you can configurethem and enable your users to utilize them at any timeduring the project or after the production startup.
© SAP AG
Chapter Reporting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 194/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 195/889
© SAP AG
Periodic processingPeriodic processing
Month-end closingMonth-end closingCreate balance sheetCreate balance sheet
Reporting
. . .
. . .
RFBILA00
Bal.sheet / P+L
RFBILA00
General reporting
Accountevaluations
Documentevaluations
Programdirectoryby category
AAAA
BBBB:
targeted call-up of
individual programsfrom the applicationmenu
general programdirectory by programcategory
If a list
is created for more than one company code
is required to be divided into more than one list
is created with the option “Execute and print”
the company code specifications, name and city are taken from table TLSEP
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 196/889
© SAP AG
Requesting A Report- Periodic processing
- Reporting
- Balance lists
- System- Services
- Reporting
List
Customer 1 - 999Company code 0001Op.items ky dt. DDMMYYBalance -
Acts recvble balances in LC
VAR1 Fr./to Opt. Typ Protec. Variable
Customer S X N1Comp.cd 0001 EQ S XOp.itms ky dt. P N2Balance S
VAR2
Customer 500/599 EQ S XComp.cd. 0001 EQ SOp.itms ky dt. P N2Balance S. . .
Variant for RFDSLD00
P ro gr.: R FD SL D00X Execute
. . . with variant VAR1
Variable
Name Type fr./to Option
N1 S 1 - 999 EQN2 P DDMMYY EQ. . .
A report can be called up either directly from the application menu or using certain system functions.
To run a report you can either enter the necessary parameters manually or call up a variant (a set of stored parameters).
You can protect the values entered in your variant ((P=parameters, S=select options) from beingoverwritten.
You can use a variable to include a parameter from a data area not evaluated by the report in yourparameters for the report
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 197/889
© SAP AG
Defining A Job
Immediately
Date / time
By job. . .
hourly
daily
weekly
monthly
other intervals
Printer
Spool request
Spool control
Cover sheets
Print format
Start date Repetition period Print details
Defining background processing
Job name SALDENLISTE
Program RFSSLD00
Variant SEMI
User name instructor
Target machine
Before you prepare a program to run in the background, you must create a variant for this program.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 198/889
© SAP AG
Summary Reporting
The SAP system contains a wide range o f differentstandard reports which you can use for your evaluations.By specifying various parameters, you determine thecontent and scope of the lists that are generated by eachreport.
For reports that are run periodically you define a variantcontaining certain param eters. This ensures that thesereports all have similar structure/contents.
You can generate any of the reports either immediately orat a time you specify.
© SAP AG
Chapter Reporting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 199/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 200/889
© SAP AG
Periodic processingPeriodic processing
Month-end closingMonth-end closingCreate balance sheetCreate balance sheet
Reporting
. . .
. . .
RFBILA00
Bal.sheet / P+L
RFBILA00
General reporting
Accountevaluations
Documentevaluations
Programdirectoryby category
AAAA
BBBB:
targeted call-up of
individual programsfrom the applicationmenu
general programdirectory by programcategory
If a list
is created for more than one company code
is required to be divided into more than one list
is created with the option “Execute and print”
the company code specifications, name and city are taken from table TLSEP
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 201/889
© SAP AG
Requesting A Report- Periodic processing
- Reporting
- Balance lists
- System- Services
- Reporting
List
Customer 1 - 999Company code 0001Op.items ky dt. DDMMYYBalance -
Acts recvble balances in LC
VAR1 Fr./to Opt. Typ Protec. Variable
Customer S X N1Comp.cd 0001 EQ S XOp.itms ky dt. P N2Balance S
VAR2
Customer 500/599 EQ S XComp.cd. 0001 EQ SOp.itms ky dt. P N2Balance S. . .
Variant for RFDSLD00
P ro gr.: R FD SL D00X Execute
. . . with variant VAR1
Variable
Name Type fr./to Option
N1 S 1 - 999 EQN2 P DDMMYY EQ. . .
A report can be called up either directly from the application menu or using certain system functions.
To run a report you can either enter the necessary parameters manually or call up a variant (a set of stored parameters).
You can protect the values entered in your variant ((P=parameters, S=select options) from beingoverwritten.
You can use a variable to include a parameter from a data area not evaluated by the report in yourparameters for the report
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 202/889
© SAP AG
Defining A Job
Immediately
Date / time
By job. . .
hourly
daily
weekly
monthly
other intervals
Printer
Spool request
Spool control
Cover sheets
Print format
Start date Repetition period Print details
Defining background processing
Job name SALDENLISTE
Program RFSSLD00
Variant SEMI
User name instructor
Target machine
Before you prepare a program to run in the background, you must create a variant for this program.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 203/889
© SAP AG
Summary Reporting
The SAP system contains a wide range o f differentstandard reports which you can use for your evaluations.By specifying various parameters, you determine thecontent and scope of the lists that are generated by eachreport.
For reports that are run periodically you define a variantcontaining certain param eters. This ensures that thesereports all have similar structure/contents.
You can generate any of the reports either immediately orat a time you specify.
© SAP AG
Chapter Posting with Clearing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 204/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 205/889
© SAP AG
Posting with Clearing
Ten Thousand 10,000
Advice note with check
xxx xxxxx x xxxxx
for account 100100
IR 1,000IR 6,000IR 3,000
Various
• selection options• sorting options• line layout variantscan be used in open itemprocessing.
Open Item Processing
OI1 1000 Discount 3%OI2 4000 Discount 3%OI3 6000 Discount 0%OI4 3000 Discount 3%OI5 1000 Discount 1%
Clearing is a transaction in which open items are indicated as being complete (cleared).
You can clear open items once an amount of equal proportion on the other side of the account can beapplied to them.
When carrying out the posting with clearing function, you make actual postings. For instance, you postan incoming payment and clear the invoices settled with that payment in a single transaction.
On the open item processing screen, you can select items in one or more accounts (“Other accounts”).
You can limit the list to specific open items by using the functions:Selection The system will propose important fields for selection. You define the values for these fields.
- Automatic search
The system will select items which match the amount you specify for the bank entry. Click the “Process open items” button to display the list of open items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 206/889
© SAP AG
Posting with Clearing
Accountcleared whenbalance = 0
New items arecreated for
• overpayment• underpayment• payment on acct• partial payment
Open item processing
OI1 1000 Discount 3%OI2 4000 Discount 3%OI3 6000 Discount 0%OI4 3000 Discount 3%OI5 1000 Discount 1%
If you post an incoming payment, you can clear the invoice(s) at the same time.
You can also enter a partial payment or post an outstanding receivable.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 207/889
© SAP AG
Selecting Items for Processing
Document header
Bank account
Open itemsfrom account 100100100100
Other accountsAutomatic search
SelectionSelection
Posting date
Reference doc.
Document type
Currency
Item 1 Amount DiscountItem 2 Amount DiscountItem 3 Amount Discount
Clearing Amount Discount
Difference
ProcessProcess
open itemsopen items
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 208/889
© SAP AG
Process
Open Item Processing
- Item 1 Amount Discount %
- Item 2 Amount Discount %
- Item 3 Amount Discount %
- Item 4 Amount Discount %
+ Item 5 Field 1 Field 2 Field 3 Amount Discount %
Difference Clearing Amount Discount
+-
+*-*++--
123
Settings
Line layout
Doc./local currency
Gross/net
Commands on/offCommands on/off
DocumentDocument FindFindPostPost
On the “Settings” menu, you can choose, in the same manner as in line item display, a particular line
layout to control how the system displays the list of open items.
Within this list, you can display the entire document for individual items (by placing the cursor on thedocument number) or make further selections.
You branch to item processing via “Commands on” (settings in editing options). You now activate ordeactivate open items and edit cash discount terms.
Once the displayed difference is zero (or within the tolerance limit), clearing can be made (Post).
To process an item, you can also activate it by clicking the amount.
Clicking the cash discount amount or cash discount rate, you can directly edit these fields, for example,enter a different cash discount amount. The cash discount rate would then be adjusted automatically.
Editing options and processing commands make an optimal combination for processing open items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 209/889
© SAP AG
Item 1 Partial Payment 970.00 500.00Item 2 1,000.00 1,000.00
Amount entered 1,500.00Assigned 1,500.00On accountDifference 0
Partial Paym ent
Item 1 1,000.00 30.00 3%
Item 2 1,000.00
N et am ou nt P ay ment am ount
Amount entered 1500Assigned 1970On accountDifference 470
Document
Partial pmnt screen
Standard screen
Residual item screen
Goto
40 Bank 1,500.0015 Customer 500.0015 Customer 1,000.00
A partial payment can be made for one or more items (see above example).
In the example, item 2 is being clearing and a partial payment is being entered for item 1. Item 1 is notcleared.
The system uses the “Invoice reference” and “Allocation” fields to assign the partial payment to theinvoice.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 210/889
© SAP AG
Item 1 Residual Item 970.00 500.00
Amount entered 485Assigned 485On accountDifference 0
40 Bank 485.0006 Customer 500.0040 Customer cash discounts 1,000.0015 Customer 1,000.00 -
Residual Items
Item 1 1,000.00 30.00 3%
N et am ount P aym ent am ount
Amount entered 485Assigned 970On accountDifference 485
Document
Partial pmn t screen
Standard screen
Residual item screen
Goto
When you post an outstanding receivable, the original open item is cleared.
How much cash discount can be applied to the item and what payment terms are used for the itemdepend on the tolerance group of the customer or vendor.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 211/889
© SAP AG
Clearing with Exchange Rate Differences
InvoiceInvoice PaymentPayment
Rate 2,0 Rate 2,5
1,000 USD 1,000 USD2,000 DEM 2,500 DEM
500 DEM
Posting
Exchange R ate DifferenceExchange Ra te Difference
If you post an invoice in foreign currency and clear it in the foreign currency as well, the system will
automatically post any exchange rate differences.
You can clear the invoice in local currency but will have to enter the exchange rate differencemanually.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 212/889
© SAP AG
Clearing in a Third Currency
FC1 LC
15004/1 1000
Invoice in FC1
FC1 LC
4/15 1000 1400
Expense: LC ERD
100
Amountpaid in
LC 2
Amountpaid in
LC
690 1380
Payment in LC2
120
Expense: FC2 URDExpense: FC2 URD
Expense: LC URDExpense: LC URD
1010
2020
AmountAmountcalculatedcalculated
in FC2in FC2
700700
You can carry out manual clearing in any currency you like.
The system translates the amount for all selected open items to the clearing currency.It translates this amount to the local currency and then from the local currency to the clearing currency.This means that to clear across currencies, you need to make an additional entry in the exchange ratetable.
Example:4/1 Invoice 1000 FC1 = 1500 LC [rate 1.5]
4/15 Invoice 1000 FC1 = 1400 LC = 700 FC2[rate 1.4] [rate 2.0]
Payment 690 FC2 = 1380 LC [rate 2.0]Total difference 120 LC
(ERD) Exchange rate difference 100 LC(URD) Unrealized deductions 10 FC2 = 20 LC
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 213/889
© SAP AG
11
Clearing between Customer and Vendor
Customer invoice 10,000 3% Cash discountVendor invoice 4,000 2% Cash discountCustomer payment 930Clearing between -
Customer - Widgets Inc. Vendor - Widgets Inc.
930 4,000
5,000 9,070
80
150
22
33
44 11 33
11
44
33
44
44 22
44
44
10,000 4,000
Sales discounts
Purchase discounts
Any difference that exists can be carried forward as a new open item.
Cash discount depends on the effective rate of each item.
Example:1.) Outgoing invoice for 10,000 - 3% cash discount - without tax2.) Incoming invoice for 4,000 - 2% cash discount - without tax3.) Payment on account for 9304.) 1.) cleared with 3.): Outstanding receivable equals 5,000.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 214/889
© SAP AG
Fast Entry: Incoming Customer Payments
Specifications for the following incoming payments _______________
Company codePosting dateBank accountBusiness areaSpecial G/L ind.
Docum ent typePosting period
Default data for the following incoming payments _________
CurrencyReferenceDocument dateValue date
Additional input fields ____________________
Selection by dateReference numberBank charges
The specifications you enter are valid for all the following incoming payments you enter until you
delete the specifications or overwrite them.
You can overwrite default data on the entry screen templates.
If you require additional input fields, select them here.
Click the Enter payments button, to display the screen template for entering incoming payments.
If you keep these specifications, this screen is no longer displayed. To delete or change thespecifications, navigate back to this screen by choosing Goto -> Specifications or pressing F3.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 215/889
© SAP AG
Incoming Paym ents Fast Entry
Payment details _____________________________________
CustomerAmount
Docum ent dateAmount in LCValue date::
::
Line items paid _________________________________________
Doc / Reference Amount
:: ::
On the Incoming Payments Fast Entry screen, you enter the data for the incoming payments. Items
that match the selection criteria are activated and displayed on the open item processing screen first.
If there is a perfect match for clearing, you can post those items directly on the open item processingscreen.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 216/889
© SAP AG
Tolerance Groups
Tolerances for user groups
Upper limit for user groups
Permitted payment differences
Tolerances for user groups
Specifications for clearing procedures
Permitted payment differences
Details for posting residual items resulting from payment differences
Allocation of accounting clerks to tolerance groups
Allocation of accounting clerks to tolerance groups
You allocate every employee to a user group. For each user group, you define permitted payment
differences and upper limits for posting procedures.
Using the master record field Tolerance group, you allocate each customer or vendor to a group of business partners.
Tolerance specifications for users and for business partners are linked to each other.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 217/889
© SAP AG
Tolerance Groups for Users
Tolerances for usersUpper limit for posting procedures
C ash d isco unt per lin e item 5.000%
Invoice 1000 1000
Cash discount 30 30
Incoming payment 960 940
Difference 10 30
Cash discount 40 /
If the payment difference is too big, than an automatic adjustment cannot be made to the cash discount.
In this case, the user can either:
• make a manual cash discount adjustment,
• post a residual item,
• post a partial payment,
• deduct cash discount from the payment,
• or write off the difference manually.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 218/889
© SAP AG
Tolerance Groups for Business Partners
Tolerances for business partnersPermitted payment differences
Revenue 10
Expense 5
1.0% 2
1.0% 2
Tolerances for usersPermitted payment differences
Revenue 50
Expense 10
1.0% 2
1.0% 2
Invoice(s) 1000 1000 1000
Cash discount 30 30 30
Incoming payment 969 967 960
Difference 1 3 10
Cash discount: 31 30 /
Unrealized cash discount: 3 /
The above illustration shows three examples of how the system automatically adjusts cash discounts
when there are payment differences.
Tolerance values for users and business partners are linked with each other using a “AND” logic.
Users who are not allocated a user group work with the tolerance specifications for user group '____'.
Customers or vendors not allocated a tolerance group will have the tolerance specifications for usergroup '____'.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 219/889
© SAP AG
Account
ClearExample of a bank clearing account
Checks receivable
1000 1000
Item is cleared
If there are debit and credit items in an account that can be allocated to each other and therefore
cleared, you can carry out this function by choosing:
Account
Clear
You can use this Clearing function for customer and vendor accounts as well as G/L accountsmanaged on an open item basis.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 220/889
© SAP AG
Summary:Posting with Clearing
There are a number of selection and sorting functions
for processing open items.
Many types of posting are made by the system using
automatic account determination and posting facilities.
© SAP AG
Chapter Automatic Dunning - Operating TheDunning Process
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 221/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 222/889
© SAP AG
How Dunning Works
Dunning program
OI 1OI 2OI 3:
OI n
Overdue item(s)Name, address, bankdetails (optional)
Master record
Payment termsPayment methodDunning method
bi-weeklybi-weekly
4 levels4 levels
::
Configuration:
2nd d .notice2nd d.notice
1st dunning1st dunning
noticenoticeCustomer/vendorCustomer/vendor
Goods 1, invoice 1
Goods 2, invoice 2
Receivable 3
Receivable n
Der Geschäftspartner erhält die Mahnungen entsprechend der Überfälligkeit der Posten.
Über die Tabelle " Buchungskreisdaten" im Customizing steuern Sie, ob pro Mahnlauf
ein Mahnschreiben (Stufe enspricht der Stufe des ältesten, nicht zum Mahnen gesperrten Postens)oder
ein Mahnschreiben je Mahnstufe der Postenerstellt wird.
Wann wieder gemahnt wird, hängt von der Periodizität des im Stammsatz hinterlegten Mahnverfahrensund dem Datum der letzten Mahnung (Stammsatz) ab.
Die aktuelle Mahnstufe wird aus den Posten ermittelt. Die letzte Mahnstufe im Stammsatz hat darauf keinen Einfluß. Sie hat nur informativen Charakter.
Die Mahnstufe und das letzte Mahndatum werden nach einem Mahnlauf im Stammsatz aktualisiert.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 223/889
© SAP AG
Customer/vendormaster record
Document Basic parameters Current settings
Key Values For The Payment Program
General dataGeneral data- Address- Address
- Control- Control- Pym t transactions- Pymt transactions
- Company code- Company code
datadata- Acct management- Acct management
- Pym t transactions- Pymt transactions
- Correspondence- Correspondence
Cash disc.fldsCash disc.fldsPymt methodPymt method
Pymt blockPymt blockBank detailsBank details
Item selectionItem selectionBank selectionBank selection
Pyt meth.selectionPyt meth.selectionMinimum amountsMinimum amounts
Planned amountsPlanned amounts
. . .. . .
Payment datePayment dateAccount selectionAccount selection
Company codeCompany codeselectionselection
Next payment dateNext payment date
. . .. . .
Über die Aussteuerung der Konten nehmen Sie Einfluß, welche Debitoren/Kreditoren gemahnt werden
können. Voraussetzung sind:
Korrekte Anschriftsdaten, da die Mahnungen in Briefform erstellt und i.a. mit der Post verschicktwerden.
Ein gültiges Mahnverfahren.
Keine Einzugsermächtigung (liegt Einzugsermächtigung vor, können nur die zum Regulierengesperrten Posten gemahnt werden).
Sie können nur offene Posten mahnen, die überfällig sind.
Im Customizing-System stehen Ihnen eine Reihe von Tabellen für die Aussteuerung der Mahnverfahrensowie deren Mahnstufen zur Verfügung.
Beim Starten des Mahnprogrammes grenzen Sie die zu mahnenden Belege, Konten undBuchungskreise ab.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 224/889
© SAP AG
Master Record - Dunning Data
Dunning proced.
Dunning recipient
Last dunned
Dunning c lerk
0001 Dunning block
Leg. dunn. proc.
Dunning level
Grouping key
Dunning areas
Dunning data
Mahnverfahren: Sie definieren und steuern es aus im Customizing; beliebig viele
Mahnverfahren sind möglich (è Customizing).
Mahnempfänger: Soll die Mahnung an einen abweichenden Empfänger gehen (z.B.Konkursverwalter), legen Sie diesen als Debitor an und hinterlegen dieDebitoren-Stammsatznummer.
Mahnsperre: Über einen (zuvor im Customizing definierten) Eintrag können Sie das Kontozum Mahnen sperren. Sie können die gleichen Kennzeichen zum Sperren vonPosten und Konten verwenden (è Customizing).
Gerichtl. Mahnen: Sie tragen hier manuell das Datum ein, an dem ein gerichtliches Mahnverfahreneingeleitet worden ist. Es werden dann keine Mahnungen mehr für den Partnererstellt, sondern nur noch interne Mitteilungen.
Letzte Mahnung, Hier wird durch das Mahnprogramm das Datum der letzten Mahnung hinterlegtMahnstufe: sowie die entsprechende Mahnstufe.
Sachb. Mahnung: Sie tragen die Nummer des zuständigen Sachbearbeiters ein.
Gruppierungs- Diesen Schlüssel können Sie frei definieren und damit festlegen, welche Postenschlüssel: in einer Mahnung zusammengefaßt werden (è Customizing).
Mahnbereiche: Sie hinterlegen, welche Mahnbereiche bei diesem Konto zum Tragen kommenkönnen. Pro Beleg geben Sie dann den jeweils zutreffenden Mahnbereich ein.Die Definietion des Mahnbereichs im Buchungskreis sowie die Festlegung, daßMahnungen je Mahnbereich erfolgen, hinterlegen Sie im (è Customizing).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 225/889
© SAP AG
Dunning Run
MasterMaster
recordrecordDocumentsDocuments
DunningDunningdatasetdataset
Current
settings
Basic
parameters
- Run -
- Print -
Process
Dunn.level Dunn.block
Test print
Dunningnotices
Dunn.lists
With the execution of the dunning program, you receive a dunning proposal which can be edited. You
have the option of setting dunning levels in the items lower as well as blocking or unblockingindividual items from dunning. The changes are logged and can be printed if necessary. However, theydo not cause any database changes to the documents.
After you have executed the “Print ” function, dunning notices are created and the dunning date andlevel are stored in the accounts and documents.
With the “Sample printout ” function, you can create dunning notices without updating the database foraccounts and documents. In this way, you can print repeatedly, using other forms if necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 226/889
© SAP AG
Control Specifications
Status
Maintain
Run date
Identification
01/15/1996
xyz
Additional log Selection c riteria Copy
Issue date
All docs posted by
01/15/1996
01/10/1996
Company code
1000
Custom ers (to/from ) Vendors (to/from )
Parameters let you control which items in which accounts are to be dunned.
If you select the " Exclude values " function, you will have selection criteria for accounts and/ordocuments in addition to specifications for field name and values.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 227/889
© SAP AG
Dunning Run
Status
Run date
Identification
01/15/1996
xyz
Dunning selection job is finished
Dunning run
Printdunn.notices
Display logChange dunn ing noticeChange logLists
- dunn. statistics- dunning list- blocked accts- blocked items
ScheduleDisplay logTest print
You can change the dunning proposal that is generated (è next page).
The dunning selection is logged (è TRACE).If necessary, there is a log of changes to the dunning proposal, and, if executed, a log for the printing of the dunning notice.
Dunning statistics are always created in addition to a list of blocked accounts and/or items, if they exist.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 228/889
© SAP AG
Processing The Dunning Proposal
Specifications from to
CustomerVendorCompany code
:
Change dunning notices
List
Totals
Due items 5,000Blocked items 1,000Blocked, not due 0Balance 10,000
Customer 1 Dunninglevel 2
. . . Arrs Cl LvLv BlBl . . .Item 1 . . . 35 1 22 _ _
Item 2 . . . 10 0 _ _ AA: :: ::
You can process the generated dunning proposal in its entirety (without using any delimiting options)
or in sections.
You can set new item dunning levels (St) at lower levels. In addition, you can set or take off a blockingreason (Sp).
You can call up totals for each account informatively.
Changes are logged and can be printed out if necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 229/889
© SAP AG
Status
Run date
Identification
01/15/1996
xyz
Parameters have been entered
Printing Dunning Notices
Schedule print
Status
Dunning run scheduled for 01/15/1996 at 18.00:00Dunning run is finishedPrint d.notices scheduled for 01/15/1996 at 20:00:00Dunning notices printed
Start date
Start time
Start immed .
Printer
01/15/1996
HH:MM:SS
You can define the output (printing) time for dunning notices. Either specify a start time or click on the
“Start immediately” line.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 230/889
© SAP AG
Customer - Vendor Clearing
Vendor
Clear withvendor
Dunning proc.
B
X
AAAA
Master recordMaster record
Customer ACustomer A
Debitor
Clear withcustomer
Dunning proc.
A
X
AAAA
Master recordMaster record
Vendor BVendor B
Dunning n otice:Dunning no tice:LevelLevel
Item 1Item 1 40,00040,000 22
Item 2Item 2 10,00010,000 11
Item 3Item 3 -20,000-20,000 22
TotalTotal 30,00030,000
Customer ACustomer A
40,00040,000
10,00010,000
Vendor BVendor B
20,00020,000
If you have both vendor and creditor relations with one organization, store the vendor number in the
customer master record and vice versa. Store the same dunning procedure in both master records.
This ensures that dunning will only occur in the event of a common debit balance.
Customer documents must have exceeded the due date for net payment.
Vendor documents are balanced against the dunning volume of the highest dunning level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 231/889
© SAP AG
Summ ary Automatic Dunning -Operating the Dunning Process
The dunning procedure is determined for the dunning runon the basis of the dunning data from the custom ermaster record.
Depending on your specifications, the program selectsonly overdue items or all open items.
The dunning proposal run can be processed online. Afterthe dunning notices are printed, the dunning-relevant datain the document and the customer master record isupdated.
© SAP AG
Chapter Automatic Dunning - DunningProgram Configuration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 232/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 233/889
© SAP AG
Configuring The Dunning Program
Dunning ProcedureDunning Procedure
Dunning Procedure
Dunn. proced. Minimum amnts Dunn.charges Dunn. texts
Company code data Sort fields Dunning texts
Dunning areas Dunning keys Dunning block reasons
Interest Dunning groups
You define a number of dunning levels (1-9), minimum amounts, dunning charges, and the dunning
text for a dunning procedure.
You also make general specifications for all dunning procedures when you store company code data,sort fields, and sender specifications.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 234/889
© SAP AG
0001 Vierstufige M ahnung, 14-tägig
ProcedureProcedure DescriptionDescription
Maintaining The Dunning Procedure: Overview
General data
Dunning interval in daysNumber of dunning levelsTotal due items from dunning levelMinimum no.of days in arrears (account)Line item grace daysInterest indicatorPublic holiday calendar IDDunning standard transactionsDunning special G/L transactions
Reference data
Reference dunning procedure for texts 0001
144
103
SelectSelect
The dunning procedure is a four-figure alphanumeric term.
The most important parameters are the dunning interval (frequency), the number of dunning levels,grace values, and defining which items may be dunned.
The field Dunning of Special G/L Transactions is activated when you have activated at least onespecial G/L indicator from the list of special G/L transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 235/889
© SAP AG
Dunning Levels
Days in arrs/interest
Days in arrears 2 16 30 44
Dunning procedure 0001Description Four-level dunning, bi-weekly
Dunning level 1 2 3 4
Calculate interest?
Print parameters
Always dun
Always dun
Always dun 10
X X
Using days in arrears, you define when an account gets the next dunning level. The interval can be
larger than or the same as the dunning interval.
The “Keep dunning” indicator allows you to force a dunning notice when the dunning interval has beenreached for an unchanged dunning proposal. This gives you monitoring capability for accounts that areinvolved in a legal dunning dispute.
If you wish, you can print all items (that is, also those that are not yet due).
You can set a payment period to be placed in the dunning text. By entering a holiday ID in the dunningprocedure control, you can ensure that it does not fall on a weekend or holiday (see previousillustration).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 236/889
© SAP AG
Minimum Amounts
Dunn.level M inim um am ount M inim um %. M in.am ount Interest
D un nin g p ro ced. 0001
Descrip tion Fou r-level dunning, bi-weekly
1 1,00 1,00 USD
2 2,00 5,00 USD
3 5,00 10,00 USD
4 10,00 10,00 USD
Dunn. balance Level 1Level 1 9,0009,000
Dunn. balance Level 2Level 2 950950
Dunn. balance Level 3Level 3 5050
Account balanceAccount balance 20,00020,000
Highest possible dunning level: 2Highest possible dunning level: 2
You define minimum amounts in terms of currency. If an account manages only open items in one
currency, the system uses your default entries for minimum amounts in that currency. Otherwise, thedefault entries are used in local currency.
If a dunnable balance exceeds the minimum amount of a dunning level, the corresponding dunninglevel is activated.
If a dunnable balance exceeds the value produced by “Account balance* minimum percentage of
dunning level,” the corresponding dunning level is activated.
In this way, you can prevent trifling amounts from causing a dunning notice or very small amountsfrom obtaining a high dunning level.
If you have activated calculation of interest for a dunning level (è dunning levels), interest rates are
only output when the minimum amount of interest is exceeded.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 237/889
© SAP AG
Dunning Charges
Dunn.level Minimum amount Dunning charge Dunn.charge %
D un nin g p ro ced. 0001
Description Four-level dunning, bi-weekly
1 10 5.00 USD
2 10 10.00 USD
3 10 15.00 USD
4 10 15.00 USD
1 100 10.00 USD
4 100 20.00 USD
You define dunning charges in terms of a currency. If an account manages only open items in a
currency, the system uses your default entries for dunning charges in that currency. Otherwise, thesystem uses local currency for your default entries.
Within one dunning level, you can define dunning charges in terms of the dunning amount.
If you store the dunning charge in a percentage, the total of all overdue items in this account aremultiplied by this percentage to produce the dunning charge.
You cannot enter both a fixed dunning charge and a dunning charge in apercentage at the same time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 238/889
© SAP AG
Interest Rates
InterestInterest
Interest ind. Curr. Valid from Debit% Credit%
01 USD 01/15/1996 9.25 6.00
You can store an interest indicator for each dunning procedure. If another interest indicator is already
stored in the master record, it has higher priority.
In the above table, you can store daily debit and credit percentages for each interest indicator andcurrency.
Dunning charges and interest rates are printed, but not posted by the dunningprogram if the appropriate settings are made.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 239/889
© SAP AG
Dunning Texts
D un nin g p ro ced . 0001
Description Four-level dunning, bi-w eekly
Company code 1000
Account type DDunn.level Area Form List name
Standard dunning procedureStandard dunning procedure
11 Y150_DUNN_01Y150_DUNN_01 LIST1SLIST1S
22 Y150_DUNN_01Y150_DUNN_01 LIST2SLIST2S
33 Y150_DUNN_02Y150_DUNN_02 LIST3SLIST3S
44
Y150_DUNN_02Y150_DUNN_02
LIST4SLIST4S
...... . . .. . .
Legal dunning procedureLegal dunning procedureY150_DUNN_03Y150_DUNN_03 LISTXSLISTXS
You define a form type for each dunning level, and you can link several dunning levels using the same
form type.
“Legal dunning procedure” requires a separate form.
You define the forms using SAPscript.
You will need different dunning forms if you use dunning procedures that differ in terms of:
number of dunning levels
line layout for items
number of totals lines.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 240/889
© SAP AG
Company Code Dunn per Separate dunning Reference comp.dunning a rea no tice per dunn.leve l code for tex ts
Company Code Data
X10001000
20002000
30003000
40004000::
X10001000
X X20002000
X X30003000
X X40004000
Company Code Data
Using company code data, you specify whether separate dunning notices should be created for each
dunning level and dunning area (if you use dunning area).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 241/889
© SAP AG
Sort Fields
Dunn.letters/Dunn.List
Prior. Field name Offset Length. .
1 MHNK-BURKS Company code 42 MHNK-MAHNS Dunning level 1: :
Dunning items
Prior. Field name Offset Length. .
1 MHND-FAEDT Net due date 82 MHND-BLDAT Document date 8: :
Sort meth.Descending
In the sort fields, you define how dunning notices or the items within a dunning notice are to be sorted.
You can store up to five sort fields respectively.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 242/889
© SAP AG
Block Text
Dunning Block Reasons / Dunning Keys
X
A
B
Dunning Block Reasons
Manual block reason B
Manual block reason A
Dunn.key Max. level Print sep. Text
Dunning Keys
X
Level 1
Level 2
Payment made
1
2
Z
1
2
You can use dunning block reasons for documents and sub-ledger accounts.
You use dunning keys to indicate special documents (such as residual items that should not activatehigher dunning levels).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 243/889
© SAP AG
Defining Dunning Areas
CoCd. Area Text
1000
1000
Dunning Areas (Definition)
01
02
Domestic customers
Customers abroad
Dunning areas stand for organizational units like sectors, products, or sales organizations.
To create dunning notices for each dunning area, proceed as follows:
1. Define all dunning areas required for a company code in the above table.
2. Set the “ Dunning notice per dunning area” indicator in the "Company code data" table.
3. Store the applicable dunning areas in the corresponding master records.
4. Enter the appropriate dunning area in the document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 244/889
© SAP AG
Grouping Key
Grouping key
Description
Text
Application of rule
for customers
for vendors
Fields for g rouping payments
Field 1
Field 2
Field 3
Name Meaning Offset Length
If you want to dun the open items of a business partner as a group from certain standpoints, create
corresponding grouping keys.
For each key, you may include one or two fields from line items.
Store the corresponding grouping key in the master record of your business partner.
Items whose content is the same in these fields are dunned as a group.
You can apply dunning areas and grouping keys together.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 245/889
© SAP AG
Sender Specifications
Area Header Footer Signature Sender
Company Code 1000
F_0001_HEADERF_0001_HEADER F_0001_FOOTERF_0001_FOOTER F_0001_SIGNATUREF_0001_SIGNATURE F_0001_SENDERF_0001_SENDER
0101 F_0101_HEADERF_0101_HEADER F_0101_FOOTERF_0101_FOOTER F_0101_SIGNATUREF_0101_SIGNATURE F_0101_SENDERF_0101_SENDER
0202 F_0001_HEADERF_0001_HEADER F_0001_FOOTERF_0001_FOOTER F_0001_SIGNATUREF_0001_SIGNATURE F_0001_SENDERF_0001_SENDER
IDES Inc.
If you dunn according to dunning areas within a company code, you can feed various standard texts
into the dunning forms.
You define standard texts using SAPscript.
You define standard texts for each company code/dunning area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 246/889
© SAP AG
Dunning Run
MasterMaster
recordrecordDocumentsDocuments
DunningDunningdatasetdataset
Current
settings
Basic
parameters
- Run -
- Print -
Process
Dunn.level Dunn.block
Test print
Dunningnotices
Dunn.lists
The dunning program selects dunnable accounts and their items and saves this information to databases
MHNK, MHND and F150D.
MHNK contains master record information.
MHND contains document information.
F150D contains totals specifications from the respective account master data.
The print program takes its information from databases MHNK, MHND, and F150D. It also has accessto master record tables, document tables, and control tables.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 247/889
© SAP AG
Summary Automatic Dunning -Dunning Programm Configuration
The dunning procedure contains specifications ondunning levels, intervals, charges, interest on arrears,forms (dunning notices) and the param eters governing theprinting of dunning notices.
You ca n configure the dun ning parameters differently foreach of your company codes
All the forms and standard texts are language-dependent.This means that you must translate your own company-specific texts into each of the languages that you require.
© SAP AG
Chapter Automatic Payments - Operating ThePayment Programm
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 248/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 249/889
© SAP AG
Possible Paym ent Methods
Payment m ethods for outgoing pymts
C Check ( incl . check management)
K Bank check for payments abroad
L Paym ents abroad
O Order check
P P osta l g iro transfe r
R E U in te rn al trans fe r
S Check
T C heck/b ill of exch an ge
U Bank transfer
V Clearing (w ith in group)W Bill of exchange (outgoing pymt)
Pyt methods for incoming pyts
A Ba nk direct deb it
E Ba nk co llec tion
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 250/889
© SAP AG
Process
MasterMaster DocumentsDocuments
Print datasetPrint dataset
Currentparameters
Paymentcontrol
Proposal run
Print program
Processproposal
Proposal datasetProposal dataset
Paym.advice
Accomp.list
Check
Paymentmedium
BankBanktransfertransfer
Payment runPayment run
You can use the payment program to settle both outgoing payments and incoming payments, based on
the open, due items from customer and vendor accounts.
The payment program has the following functions:
automatic selection of the items to be paid and the exceptions (for example, blocked items)
creation of payment lists and logs
creation of payment documents (customer/vendor)
creation of payment media (forms, payment advice notes, diskettes).
You generally carry out a payment proposal run first of all. In this case, a proposal dataset which canbe processed before the production run is created.
Companies which pay daily often do without proposal runs. A return call to the bank prevents anyunwanted payment transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 251/889
© SAP AG
Customer/vendormaster record
Document Basic parameters Current settings
Key Values For The Payment Program
General dataGeneral data- Address- Address
- Control- Control- Pym t transactions- Pymt transactions
- Company code- Company code
datadata- Acct management- Acct management
- Pym t transactions- Pymt transactions
- Correspondence- Correspondence
Cash disc.fldsCash disc.fldsPymt methodPymt method
Pymt blockPymt blockBank detailsBank details
Item selectionItem selectionBank selectionBank selection
Pyt meth.selectionPyt meth.selectionMinimum amountsMinimum amounts
Planned amountsPlanned amounts
. . .. . .
Payment datePayment dateAccount selectionAccount selection
Company codeCompany codeselectionselection
Next payment dateNext payment date
. . .. . .
The account determination keys for automatic payments are:
master record information,
document information,
payment parameters,
current control for the payment program.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 252/889
© SAP AG
Master Record: Customer/Vendor Bank Details
Pyt transactions
Alternative payee Payee in document
DME indicatorInstruction key
PBC / POR number
Bank details
Ctry Bank key Bank acct CK BnkT Ref. details Collection.
US 67292200 987653
Volksbank Wiesloch
Bank data. . . Delete bank details
You can define as many bank details as you wish for each customer/vendor master record. The exact
address and possibly also the SWIFT code must be maintained for each bank. This data can beimported by means of programs. The bank directory is updated automatically during manual entry(also see the chapter on “Bank master data”).
If you have maintained several bank details for one customer/vendor, you should also fill in the“BTyp” (partner bank type) field. By entering the corresponding partner bank type, you determinewhich customer/vendor bank detail is used to settle the respective item at document level.
You can create alternative payees as master records in the system and enter this number in the
company code or client segment. If you flag “Payee in document”, then you can trigger a furtherscreen template for an alternative payee when posting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 253/889
© SAP AG
Master Record: Parameters For Automatic Payment Transactions
Outgoing paymentsOutgoing payments
Incoming paymentsIncoming payments
_ A Bank direct d eb it _ E Bank co llect ion
Payment dataPayment terms
Automatic payment transactions
Payment methods
Alternative payee
Individual paym ent
Clear with customer
Pymt block
House bank
SU
F4
_ P Po stal checkX S CheckX U Trans fer
You specify which payment methods are supported for an account in the customer/vendor master
record. The possible payment methods have already been defined in the system.
For credit balances, you can sometimes specify both the payment method for the incoming payment(such as a bank direct debit) as well as for the payment (such as a bank transfer) in the customermaster record.
If you specify, for example, several payment methods for an outgoing payment, it depends on thecurrent settings for the payment program as well as on the tables in customizing as to which paymentmethod is chosen.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 254/889
© SAP AG
Document: Key Values
Amount
Cash discount base Cash disc.amnt
Payment terms ZB01 Days / perc.. 14 / 3.000 30 /
Baseline date Fixed
Payment block
Payment method
House bank
Partner bk type
further data
The payment program settles open items (outgoing payments) which have to be paid straight away,
since otherwise by the time it comes to the next payment run either
the cash discount will have expired or
the due date for net payment will have been exceeded.
In principle, customers take cash discount when paying using a debit memo procedure. A payment isnot made until just before the end of the period for the highest discount.
You can define as from which percentage rate cash discount is to be considered by making individual
specifications in the system.
Depending on the settings in the master record, you can determine
whether an item is to be paid and
which payment method (check, bank transfer...) is to be chosen
by using the “Payment block” and “Payment method” fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 255/889
© SAP AG
Control Specifications: Parameters
Run date 01/15/1996Identification xyz
Posting date 01/15/1996
All docs posted by 01/14/1996
Company code Payment methods Next posting date
0001 US 01/22/1996
Vendors (from/to) Customers (from/to)1 9999 1 9999
Additional
log
TRACE
MaintainMaintain
Status
No param eters yet entered
The payment program selects the items to be paid based on the “Next posting date” entry in
conjunction with the terms of payment for the items.
You can request an “Additional log” for test purposes when processing the parameters.
Use the “Copy” function if the parameters are similar to those used during a previous run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 256/889
© SAP AG
Control Specifications: Proposal Run
Run date 01/15/1996Identification xyz
StatusParameters entered
StatusParameters entered
Paymen t proposal created
Schedule proposalSchedule proposal
Start dateStart date 01/15/199601/15/1996
Start timeStart time HH:MM:SSHH:MM:SS
Start imm ed.Start imme d.
Target machineTarget machine
The payment proposal is run in the background where you can also choose to execute it immediately.
The status shows you the current state of the payment proposal job.
You can do without the proposal run and start the payment run straight away.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 257/889
© SAP AG
Control Specifcations: Payment Proposal
ProposalProposaldatasetdataset
ProposalProposal
listlistExceptionException
listlist
ProposalProposal
loglogTRACETRACE
Payment s ettlement list
Amounts by business areaAmounts by country
Amounts by currency
Amounts by payment method
Amounts by bank
List ofblockedaccounts/items
Job log
• Check due date• Pyt method selection• Payment documents
Process
The payment proposal generates the total list and partial lists according to different criteria.
If there are blocked accounts or items, then exception lists are generated.
If you have requested an additional log, then you are informed in detail about the individual steps of the payment run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 258/889
© SAP AG
Control Specifications: Processing The Proposal
Doc.Doc. CoCdCoCd Curr.Curr. TermsTerms CshDsctCshDsct AmountAmount
Doc. 1Doc. 1 10001000 USDUSD 33 30 0300 10,00010,000
::
Doc.nDoc.n
Paymen ts/ ExceptionsVendor Custmr BuAr Itm PM House bk Cur CshDsct Amnt
Acct 1 1 * * * Exceptions * * *Acct n 1 U CITB USD 300 9700. . . . . . . . . . . . . . . . . . . . .
ChangeChange SelectionSelection
Change line itemsChange line items
Pymt methodPymt method U
House bankHouse bank CITB GIRO
Due dateDue date 01/15/1996
Payment blockPayment block
Payment termsPayment terms
::
Acct selected Reallocate
You can change the payment method, the house bank (bank ID and account ID) and the due date forthe account on which you have positioned your cursor using the “Change” function.
You can view the items selected by the proposal run using the “Choose” function. The followingediting options refer to one item in each case.
You have the following editing options at item level:
set / remove payment block
select a different cash discount line
make a new allocation regarding payment methods, house bank or due date.
All changes are taken into consideration by the payment program but are not recorded in the masterrecord or document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 259/889
© SAP AG
Control Specifications: Payment Run
Status Parameters enteredPayment proposal createdPayment proposal releasedPayment run started
Posting orders: n generated, n com pletedPaymen t run completed
Schedule paymentSchedule payment
( )
Run date 01/15/1995Identification xyz
Status
Parameters entered
Paymen t proposal created
Start dateStart date 01/15/1995
Start timeStart time HH:MM:SS
Run immed.Run immed.
Target machineTarget machine
The payment proposal is run in the background where you can also choose to execute it immediately.
The status shows you the current state of the payment proposal job.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 260/889
© SAP AG
Control Specifications: Printing Payment Media
Bank transfer
Paymentsummary
Euroscheck
Check
PaymentPayment
datasetdataset
Program run dateProgram run date 08 June08 June
IdentificationIdentification XYZXYZ
::
Paying company codePaying company code 00010001
::
No.of test printsNo.of test prints _ _
PrintPrint
PaymentPayment
listlist
Exception listException list TRACETRACE
Documents25 vendors50 outgoing cash
Program RFFOD_ _X
Py.Adv.
File TransferFile Transfer
You can integrate printing of the payment media, payment advice notes and payment summary
information into the payment run. To do this, you must specify variants for the print programs (->following page).
You can also start the print programs directly from the system menu. To do this, you must also enterthe program run date and the identification.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 261/889
© SAP AG
Print Programs - Variants
P rin t prog. Requ ested variants
BK1000
BK1000
:
RFFOAVIS
RFFOD__X
:
List report Requested variants
Sach01
:
RFZALI00
:
The system proposes the print programs based on the payment methods from the payment run.
You store pre-defined variants for the individual programs.
You can only start printing the payment media from the payment menu if you have allocated a variant.
In addition, you can include printing of the payment lists or exception lists.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 262/889
© SAP AG
Customer/Vendor Clearing
Vendor
Clear with vendor
B
X
Master recordMaster record
Customer ACustomer A
Customer
Clear withcustomer
A
X
Master recordMaster record
Vendor BVendor B
Payment:Payment:
Item 1Item 1 25,00025,000
Item 2Item 2 -10,000-10,000
TotalTotal 15,00015,000
Customer ACustomer A
10,00010,000
Vendor BVendor B
25,00025,000
If a company is both a customer and a vendor, you can offset the receivables against the payables
using the payment program.
To do this, you must make sure that the other account number has been entered in the respective“Customer” or “Vendor” field and that both master records have been set up in exactly the same wayas regards payment transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 263/889
© SAP AG
Summary: Automatic Payment -Payment Program
If you want to settle an account automatically, the addressdata and/or bank data must be correct depending on thepayment method.
You can store several payment methods in a m asterrecord.
The payment method used dep ends on the currentsettings for the paym ent program and the customizingtable settings.
The open items due are settled. A different logic is appliedto Accounts Payable/Accounts Receivable.
The payment program generates the payment documents
and the dataset for creating the payment transfer media. Creation of the payment transfer media can be integrated
into the payment run or performed subsequently.
© SAP AG
Chapter Automatic Payments - Operating ThePayment Programm
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 264/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 265/889
© SAP AG
Possible Paym ent Methods
Payment m ethods for outgoing pymts
C Check ( incl . check management)
K Bank check for payments abroad
L Paym ents abroad
O Order check
P P osta l g iro transfe r
R E U in te rn al trans fe r
S Check
T C heck/b ill of exch an ge
U Bank transfer
V Clearing (w ith in group)W Bill of exchange (outgoing pymt)
Pyt methods for incoming pyts
A Ba nk direct deb it
E Ba nk co llec tion
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 266/889
© SAP AG
Process
MasterMaster DocumentsDocuments
Print datasetPrint dataset
Currentparameters
Paymentcontrol
Proposal run
Print program
Processproposal
Proposal datasetProposal dataset
Paym.advice
Accomp.list
Check
Paymentmedium
BankBanktransfertransfer
Payment runPayment run
You can use the payment program to settle both outgoing payments and incoming payments, based on
the open, due items from customer and vendor accounts.
The payment program has the following functions:
automatic selection of the items to be paid and the exceptions (for example, blocked items)
creation of payment lists and logs
creation of payment documents (customer/vendor)
creation of payment media (forms, payment advice notes, diskettes).
You generally carry out a payment proposal run first of all. In this case, a proposal dataset which canbe processed before the production run is created.
Companies which pay daily often do without proposal runs. A return call to the bank prevents anyunwanted payment transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 267/889
© SAP AG
Customer/vendormaster record
Document Basic parameters Current settings
Key Values For The Payment Program
General dataGeneral data- Address- Address
- Control- Control- Pym t transactions- Pymt transactions
- Company code- Company code
datadata- Acct management- Acct management
- Pym t transactions- Pymt transactions
- Correspondence- Correspondence
Cash disc.fldsCash disc.fldsPymt methodPymt method
Pymt blockPymt blockBank detailsBank details
Item selectionItem selectionBank selectionBank selection
Pyt meth.selectionPyt meth.selectionMinimum amountsMinimum amounts
Planned amountsPlanned amounts
. . .. . .
Payment datePayment dateAccount selectionAccount selection
Company codeCompany codeselectionselection
Next payment dateNext payment date
. . .. . .
The account determination keys for automatic payments are:
master record information,
document information,
payment parameters,
current control for the payment program.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 268/889
© SAP AG
Master Record: Customer/Vendor Bank Details
Pyt transactions
Alternative payee Payee in document
DME indicatorInstruction key
PBC / POR number
Bank details
Ctry Bank key Bank acct CK BnkT Ref. details Collection.
US 67292200 987653
Volksbank Wiesloch
Bank data. . . Delete bank details
You can define as many bank details as you wish for each customer/vendor master record. The exact
address and possibly also the SWIFT code must be maintained for each bank. This data can beimported by means of programs. The bank directory is updated automatically during manual entry(also see the chapter on “Bank master data”).
If you have maintained several bank details for one customer/vendor, you should also fill in the“BTyp” (partner bank type) field. By entering the corresponding partner bank type, you determinewhich customer/vendor bank detail is used to settle the respective item at document level.
You can create alternative payees as master records in the system and enter this number in the
company code or client segment. If you flag “Payee in document”, then you can trigger a furtherscreen template for an alternative payee when posting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 269/889
© SAP AG
Master Record: Parameters For Automatic Payment Transactions
Outgoing paymentsOutgoing payments
Incoming paymentsIncoming payments
_ A Bank direct d eb it _ E Bank co llect ion
Payment dataPayment terms
Automatic payment transactions
Payment methods
Alternative payee
Individual paym ent
Clear with customer
Pymt block
House bank
SU
F4
_ P Po stal checkX S CheckX U Trans fer
You specify which payment methods are supported for an account in the customer/vendor master
record. The possible payment methods have already been defined in the system.
For credit balances, you can sometimes specify both the payment method for the incoming payment(such as a bank direct debit) as well as for the payment (such as a bank transfer) in the customermaster record.
If you specify, for example, several payment methods for an outgoing payment, it depends on thecurrent settings for the payment program as well as on the tables in customizing as to which paymentmethod is chosen.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 270/889
© SAP AG
Document: Key Values
Amount
Cash discount base Cash disc.amnt
Payment terms ZB01 Days / perc.. 14 / 3.000 30 /
Baseline date Fixed
Payment block
Payment method
House bank
Partner bk type
further data
The payment program settles open items (outgoing payments) which have to be paid straight away,
since otherwise by the time it comes to the next payment run either
the cash discount will have expired or
the due date for net payment will have been exceeded.
In principle, customers take cash discount when paying using a debit memo procedure. A payment isnot made until just before the end of the period for the highest discount.
You can define as from which percentage rate cash discount is to be considered by making individual
specifications in the system.
Depending on the settings in the master record, you can determine
whether an item is to be paid and
which payment method (check, bank transfer...) is to be chosen
by using the “Payment block” and “Payment method” fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 271/889
© SAP AG
Control Specifications: Parameters
Run date 01/15/1996Identification xyz
Posting date 01/15/1996
All docs posted by 01/14/1996
Company code Payment methods Next posting date
0001 US 01/22/1996
Vendors (from/to) Customers (from/to)1 9999 1 9999
Additional
log
TRACE
MaintainMaintain
Status
No param eters yet entered
The payment program selects the items to be paid based on the “Next posting date” entry in
conjunction with the terms of payment for the items.
You can request an “Additional log” for test purposes when processing the parameters.
Use the “Copy” function if the parameters are similar to those used during a previous run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 272/889
© SAP AG
Control Specifications: Proposal Run
Run date 01/15/1996Identification xyz
StatusParameters entered
StatusParameters entered
Paymen t proposal created
Schedule proposalSchedule proposal
Start dateStart date 01/15/199601/15/1996
Start timeStart time HH:MM:SSHH:MM:SS
Start imm ed.Start imme d.
Target machineTarget machine
The payment proposal is run in the background where you can also choose to execute it immediately.
The status shows you the current state of the payment proposal job.
You can do without the proposal run and start the payment run straight away.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 273/889
© SAP AG
Control Specifcations: Payment Proposal
ProposalProposaldatasetdataset
ProposalProposal
listlistExceptionException
listlist
ProposalProposal
loglogTRACETRACE
Payment s ettlement list
Amounts by business areaAmounts by country
Amounts by currency
Amounts by payment method
Amounts by bank
List ofblockedaccounts/items
Job log
• Check due date• Pyt method selection• Payment documents
Process
The payment proposal generates the total list and partial lists according to different criteria.
If there are blocked accounts or items, then exception lists are generated.
If you have requested an additional log, then you are informed in detail about the individual steps of the payment run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 274/889
© SAP AG
Control Specifications: Processing The Proposal
Doc.Doc. CoCdCoCd Curr.Curr. TermsTerms CshDsctCshDsct AmountAmount
Doc. 1Doc. 1 10001000 USDUSD 33 30 0300 10,00010,000
::
Doc.nDoc.n
Paymen ts/ ExceptionsVendor Custmr BuAr Itm PM House bk Cur CshDsct Amnt
Acct 1 1 * * * Exceptions * * *Acct n 1 U CITB USD 300 9700. . . . . . . . . . . . . . . . . . . . .
ChangeChange SelectionSelection
Change line itemsChange line items
Pymt methodPymt method U
House bankHouse bank CITB GIRO
Due dateDue date 01/15/1996
Payment blockPayment block
Payment termsPayment terms
::
Acct selected Reallocate
You can change the payment method, the house bank (bank ID and account ID) and the due date forthe account on which you have positioned your cursor using the “Change” function.
You can view the items selected by the proposal run using the “Choose” function. The followingediting options refer to one item in each case.
You have the following editing options at item level:
set / remove payment block
select a different cash discount line
make a new allocation regarding payment methods, house bank or due date.
All changes are taken into consideration by the payment program but are not recorded in the masterrecord or document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 275/889
© SAP AG
Control Specifications: Payment Run
Status Parameters enteredPayment proposal createdPayment proposal releasedPayment run started
Posting orders: n generated, n com pletedPaymen t run completed
Schedule paymentSchedule payment
( )
Run date 01/15/1995Identification xyz
Status
Parameters entered
Paymen t proposal created
Start dateStart date 01/15/1995
Start timeStart time HH:MM:SS
Run immed.Run immed.
Target machineTarget machine
The payment proposal is run in the background where you can also choose to execute it immediately.
The status shows you the current state of the payment proposal job.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 276/889
© SAP AG
Control Specifications: Printing Payment Media
Bank transfer
Paymentsummary
Euroscheck
Check
PaymentPayment
datasetdataset
Program run dateProgram run date 08 June08 June
IdentificationIdentification XYZXYZ
::
Paying company codePaying company code 00010001
::
No.of test printsNo.of test prints _ _
PrintPrint
PaymentPayment
listlist
Exception listException list TRACETRACE
Documents25 vendors50 outgoing cash
Program RFFOD_ _X
Py.Adv.
File TransferFile Transfer
You can integrate printing of the payment media, payment advice notes and payment summary
information into the payment run. To do this, you must specify variants for the print programs (->following page).
You can also start the print programs directly from the system menu. To do this, you must also enterthe program run date and the identification.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 277/889
© SAP AG
Print Programs - Variants
P rin t prog. Requ ested variants
BK1000
BK1000
:
RFFOAVIS
RFFOD__X
:
List report Requested variants
Sach01
:
RFZALI00
:
The system proposes the print programs based on the payment methods from the payment run.
You store pre-defined variants for the individual programs.
You can only start printing the payment media from the payment menu if you have allocated a variant.
In addition, you can include printing of the payment lists or exception lists.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 278/889
© SAP AG
Customer/Vendor Clearing
Vendor
Clear with vendor
B
X
Master recordMaster record
Customer ACustomer A
Customer
Clear withcustomer
A
X
Master recordMaster record
Vendor BVendor B
Payment:Payment:
Item 1Item 1 25,00025,000
Item 2Item 2 -10,000-10,000
TotalTotal 15,00015,000
Customer ACustomer A
10,00010,000
Vendor BVendor B
25,00025,000
If a company is both a customer and a vendor, you can offset the receivables against the payables
using the payment program.
To do this, you must make sure that the other account number has been entered in the respective“Customer” or “Vendor” field and that both master records have been set up in exactly the same wayas regards payment transactions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 279/889
© SAP AG
Summary: Automatic Payment -Payment Program
If you want to settle an account automatically, the addressdata and/or bank data must be correct depending on thepayment method.
You can store several payment methods in a m asterrecord.
The payment method used dep ends on the currentsettings for the paym ent program and the customizingtable settings.
The open items due are settled. A different logic is appliedto Accounts Payable/Accounts Receivable.
The payment program generates the payment documents
and the dataset for creating the payment transfer media. Creation of the payment transfer media can be integrated
into the payment run or performed subsequently.
© SAP AG
Chapter Automatic Paym ents - Configurationthe Payments Program
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 280/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 281/889
© SAP AG
Payment Control
Company codeCompany code
all company codesall company codes
paying company codespaying company codes
Payment methodsPayment methods
BanksBanks
per countryper country
per company codeper company code
Bank selectionBank selection
Account determinationAccount determination
Available am ountsAvailable amounts
Bank selection by postal codeBank selection by postal code
Charges / fees (bills of exch.only)Charges / fees (bills of exch.only)
Value dateValue date
House banksHouse banks
Bank accounts atBank accounts at
the house banksthe house banks
Accounts in SAPAccounts in SAPsystemsystem
The payment control is divided into three areas:
company code parameters
payment method parameters
bank parameters.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 282/889
© SAP AG
Company Codes
Company code Company name City Sdr. co.cd Pyg co.cd.1000 IDES Inc. Wilming. 10000001 . . . . . . . . . 00010002 . . . . . . . . . 0001
Control dataSending company codePaying company code 1000Tolerance days for payable 3Outgoing pymt with cash discount from 1%Always maximum cash discountSeparate payment per business area
VendorSpecial G/L transactions to pay A FSp.G/L transactions for exception list
CustomerSpecial G/L transactions to pay FSpecial G/L transactns for exception list
SelectSelect
For each company code you define the sending and the paying company code.
In addition you also define, for example,
the number of tolerance days (for vendors only) which you give yourself in addition to the due date
as from which cash discount percentage rate you pay
which special G/L transactions you pay automatically.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 283/889
© SAP AG
Paying Company Codes
SenderSender
General specifications ____________ ________________ Minimum amount for incoming payments 1.50 USDMin imum amount for outgo ing payments 5 .80 USD
No exch.rate differencesForm for payment advice note F110_D_AVIS
Group items for bill/exch.payment One bill per due date interval One bill per due date interval One bill per invoice
Due date of bill/exch./bill request for incoming paymen ts.Due at latest in 90 days
Bill on demand for due date in up to 10 daysDue date of bills of exchange for outgoing pyts
Earliest due date in 10 daysDue at latest in 170 days
Paying Company CodesPaying Company Codes
Paying co. Company name City1000 IDES Inc. Wilmington. . . . . .
SelectSelect
You define the minimum amounts and the form for the payment advice for each paying company code.
You define how many bills of exchange are created for each account during the payment run for thebill of exchange payment method.
You control which open items for the bill of exchange payment method are to be considered during thepayment run using the due date specifications.
You allocate company code-dependent standard texts to the payment forms using the “sender”function.
Make use of the option of one company code paying for several others.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 284/889
© SAP AG
Pym Mth. Description (in relevant lang.)Pym Mth. Description (in relevant lang.)
. . .. . . . . .. . .
U Bank transfer. . .. . .
Payment Methods Per Country
SelectSelect
Cntry Name
. . . . . .
US USA. . . . . .
SelectSelect
Payment method classification
Check w ill becreatedPOR payment procedurePostal giro / Postal scheckEU internal transferPayment method for incoming pymtsAllowed for personnel paymentsx
Check/bill of exchangeBill of exchange will be createdCreate bill/exch.before due dateBill of exch.requestPayment demandBill/exch.was accepted
Required m aster record specifications
Street or P.O. box
Bank detailsCollection authorization
x
Posting specifications
x
Document type for pymnt ZP
Clearing doc.type ZVSp.G/L ind.bill/ex./bill req.
Form printoutName of the print program RFFOD_UName of the print dataset LIST 35Print dataset for bill/exch.
Key in code line 51
The payment methods are defined country-specifically.
You can only use a particular payment method if the necessary specifications have been made in thesubledger account master record.
The clearing entry for the customer/vendor is carried out using the specified document type.
Recommendation: The “Payment methods in country” table should not be changed (exception:entries for document types).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 285/889
© SAP AG
Payment Methods Per Company Code
Amount limitsMinimum amountMaximum amount 200
HW*
Foreign payments/foreign currency payments
Allowed for pym ts to cust/ven.abroadxPymts abroad via cus/ven acct?Foreign currency allowedx
Bank selection controlOptimize by bank group
Optimize by postal code
Posting specificationsIndividual pymts for m arked items
Post bill liability at bank
Bill of exchange requestsDays until due date
Form data
Company codeCompany code Comp.nameComp.name
1000 IDES Inc.. . . . . .
Pyt MthdPyt Mthd Description (in relevant lang.)Description (in relevant lang.)
S CheckU Bank transfer . . .
x
x
You can
make a payment method dependent on amount
allow a payment method for foreign payment transactions.
If you select “Optimize by bank group” then the payment program can, for example, try to pay from abank within the same clearing house system (ACH).
If you select “Optimize by postal code” then the system tries to pay from a bank whose postal codearea is the same as that of the target bank.
Form data is allocated to each payment method (-> following page).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 286/889
© SAP AG
Payment Methods Per Company Code II
FormsForm for the payment medium Z110 ...
Next formCorrespondence sort vrnt
Paid items printout
Line items per formPayment advice note if form is fullExtra forms if form is fullLine item sort variant
Details on the form
Issuer IDES Inc.
:Wilmington
:
Form data
An individual payment medium form is allocated to each payment method.
If you limit the number of items per form, then the payment method is only taken if fewer / the samenumber of items are to be paid for one account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 287/889
© SAP AG
Payment Program Configuration
SequenceSequence
Company code Company name City
1000 IDES Inc. Wilmingt.. . . . . . . . .
Position cursor on company code and select:
Bank selection
Payment program configuration
AmountsAmounts AccountsAccounts Value dateValue date PstCdPstCd ChargesCharges
of banks
(house banks)
planned foreach bank andeach accountfor incomingand outgoingpayments
bank accountsat your housebanks andrelated G/Laccounts
Days to duedate
PstCd
Banks
asapplicable
For each company code you define:
the house banks as well as the accompanying bank accounts and G/L accounts,
the available amounts,
the days until the value date,
the bank selection dependent on the postal code in the customer’s/vendor’s address (if you haveselected “Optimize by postal code” within “Payment methods in company code”).
You will find the individual tables explained in detail on the next few pages.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 288/889
© SAP AG
Bank Selection
C om pany C od e C om pany nam e
1000 IDES Inc.. . . . . .
Pym t Mth Currency Sequence HB HB for bills/exch. Account for bills
S LC* 1 Bank 1
S LC 2 Bank 2
U LC 1 Bank 1
U LC 2 Bank 2
LC = local currencyLC = local currencyHB = house bankHB = house bank
You define a bank ranking order from which payments are to be made for each company code, payment
method and currency.
You have defined the banks previously in the system as house banks under the respective bank ID.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 289/889
© SAP AG
Account Determination
Company code Company name
1000 IDES Inc.. . . . . .
Ho use bk P ym t Mth Cu rren cy Ba nk acc t B k su b-acct Clrg acc t Chrg type Bu Ar
Bank 1 S LC GIRO Bank 1 - S 0001
Bank 1 S LC GIRO Bank 1 - U 0002
. . . . . . . . . . . . . . .
Bank 2 S LC GIRO Bank 2 - S
Bank 2 U LC GIRO Bank 2 - U
Bank 2 W LC GIRO Bank 2 - W Bank 2 - G.clg. . . . . . . . . . . . . . . . . .
You allocate the corresponding bank account using its account ID to the respective house bank,
payment method and possibly also the currency. The account ID keeps its identity when setting up thehouse bank.
Define a bank sub-account (G/L account) for the clearing entry to the subledger account for each bank,payment method and currency.
You manage the bank sub-accounts on an open item basis so that you always have a record of thepayments which are on their way.
The SAP system generates an additional offsetting entry for bill of exchange payments. To do this, youmust define a clearing account for payment method “W”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 290/889
© SAP AG
Available Amounts
C om pany code Com pany nam e
1000 IDES Inc.. . . . . .
House bk Acct ID Days Currency Outgoing payment Incoming payment
Bank 1 GIRO 3 LC* 100,000 1,000,000.00
. . . . . . . . . . . . . . .
Bank 2 GIRO 3 LC* 200,000 1,000,000.00
. . . . . . . . . . . . . . .
LC* = local currency
You can limit the amount available for each house bank account for the payment run. The system then
pays from one particular bank until such time as the available amount has been used up.
The payment program notes the amount remaining in each case after processing an account.
You can make planning more detailed by using the “Days” specifications. The “Cashed checksduration” master record field corresponds with this date limit as well as with the “Days until valuedate” table.
You may only use the identifications entered in the tables for house banks and house bank accounts inthe respective fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 291/889
© SAP AG
Bank Selection By Postal Code
C om pany code N am e d. Firm a
1000 IDES Inc.. . . . . .
Ctry Lower limit Upper limit House bank
DE 10000 19000 Bank 1DE 20000 89000 Bank 2
. . . . . . . . . . . .
If you have selected “Optimize by postal code” for a payment method, then the bank in whose postal
code area the subledger account’s postal code lies makes the payments.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 292/889
© SAP AG
Value Date
C om pany C od e C om pany nam e
1000 IDES Inc.. . . . . .
Pyt Meth House bk Bank acct Amount limit Currency Days to value date
S Bank 1 GIRO 1,000 LC 3S Bank 2 GIRO 5,000 LC 2. . . . . . . . . . . . . . . . . .
The posting date of the payment run is entered as the value date for the bank posting or the latter can be
set as being dependent on amount. (Value date = payment run posting date + days until value date).
The “Days until value date” correspond with the day specification for the “Available amounts”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 293/889
© SAP AG
Charges / Fees
C om pany code Com pany nam e
1000 IDES Inc.. . . . . .
Charge type Amount limit Currency Charges 1 Charges 2
G1 1,000 LC 10 5G1 2.000 LC 20 10. . . . . . . . . . . . . . .
Charges types can be defined for the bill of exchange payment method (only used in Spain).
You can use the charges types in the account determination table for the bill of exchange paymentmethod.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 294/889
© SAP AG
Payment Block Reasons
P Meaning Can be changed Block man.in payment proposal payment
Released for pymnt
A Blocked for payment x
R Invoice verif ication
... . . . . . . . . .
P Meaning Day/% Block key Explanation
ZB01 0 A within 14 days 3% cash discountwithin 20 days 2% cash discount
within 30 days net... . . . . . . . . . . . .
Define payment block reasonsDefine payment block reasons
Default values for payment b lock in payment termsDefault values for payment block in payment terms
The payment block reasons defined can be used at both account and document level.
If you define a block reason within a term of payment, then this appears automatically as the defaultvalue when posting a document. You can still overwrite the proposal when posting the document.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 295/889
© SAP AG
Grouping Key
Grouping key
Description
Text
Application of rule
for customers
for vendors
Fields for g rouping payments
Field 1
Field 2
Field 3
Name Meaning Offset Length
You can determine a rule according to which the open items of an account are to be paid together by
using a grouping key. You define the key in the customer/vendor master record.
You can make reference to a maximum of three fields for each grouping key.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 296/889
© SAP AG
Pyt adv.PaymentPaymentsummarysummary
Check
Paymentmedium
Printing Paym ent Media
Payment programPayment program
MasterMaster DocumentsDocuments
REGUDTablesTables
Banktransfer
Print programPrint program
RFFOD__*RFFOD__*
REGUH
REGUP
The payment program creates the REGUH, REGUP and REGUD datasets.
Data on the payee or payment method is, for example, to be found in REGUH.
Information from the individual documents is to be found in REGUP.
The complete bank data and the amount specifications are to be found in REGUD.
The print program creates the payment media (and payment advice notes if needed) as well as thepayment summary from the information contained in REGUH, REGUP and REGUD. Information canalso be taken from the payment tables.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 297/889
© SAP AG
Main pymt methodMain pymt method
e.g.e.g. U= bank transferU= bank transferA= bk direct debitA= bk direct debitE= bank collectionE= bank collection
Print Programs
R FR F F OF O D_ _ D_ _ UU
ApplicationApplication
Formprintout
Country
An individual print program exists for each main payment method and for each country.
You allocate the print programs to the payment methods in the “Payment methods in country” table.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 298/889
© SAP AG
Forms
Country/FormCountry/Form
F110_X_YYYYYYYY
F110_D_AVIS
F110_D_SCHECK
F110_D_UEBERWEIS
F110_D_Z1
F110_D_DTA
F110_D_WECHSEL
The forms listed above are defined as standard forms using SAPscript.
You allocate a form to a payment method in the “Payment methods in company code” table.
If you permit a payment advice for a payment method in the case of a form not fitting on one page, thenonly one payment advice note is printed on the payment method form. The F110_X_AVIS form is alsocreated.
You can copy all the forms using a name beginning with X or Z and change them accordingly to meetyour requirements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 299/889
© SAP AG
Data Medium Exchange
House bank
DME data Carry out pymnt method
- as - - -- by - - -
Payment m eth. for comp.code
Form data extra form
(data medium accom p.sheet)
TemSeTemSe
Print dataPrint data
DME dataDME data
. . .. . .
Print data
mgmnt
DME
mgmnt
File systemFile system
DME sheetDME sheet
Adv.notesAdv.notes
PaymentPayment
summarysummary
Print program
Data medium exchange
__ Print m edium
The above is reached via the following menu path:
Accounts payable or Accounts receivable menu -> Periodic processing ->Payments -> Environment -> DMEadministration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 300/889
© SAP AG
Automatic Cashed Checks (Optical Doc. Entry)
VendorVendor
ChecksChecks
House bank
vendorchecks
House bankHouse bank
R/3 appl.R/3 appl.
OpticalOptical
documentdocument
entryentry
SAP R/3 application
BatchBatchinputinput
sessionsessionMAOBE-Daten
CashedchecksRFSHRU00
AccountsAccountspayablepayablePaymentprogram
Checks with SAP doc.no.
in OCR line
Advantages of the automatic cashed checks function:
the optical document entry format is supported by all major banks
the number of manual postings necessary is reduced
automatic clearing takes place via check numbers
processing logs
diskettes can be imported directly at the accounting clerk’s workplace.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 301/889
© SAP AG
Summ ary Automatic Payments -Configurint The Payment Programm
The paym ent method contains the specificationsgoverning minimum amoun ts, payment documents, formsand print control
The co nfiguration parameters can be defined differentlyfor each company code
All forms and standard texts are language-dependent.This means that you m ust translate your own individualtexts into the languages you require for them.
Chapter Special General Ledger
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 302/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 303/889
R
© SAP AG
Special General Ledger Transactions
Down paymentreceivables
Down payment
Bill of exchange
payment request
Bill of exchange
Reverse note
Single bill of exchange
Guarantee of payment
Special general ledger transactions are those transactions which are not posted to reconciliation
accounts in subledger accounting, (although they would appear to belong there), but to special generalledger accounts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 304/889
R
© SAP AG
GENERAL LEDGER
Posting methods
Receivables Payables
Down p mts received Down pmts made
CUSTOMERS VENDORS
5,000
2,000
2,000
5,000
1,000
3,000
Down pmts
1,000
3,000
Down pmts
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 305/889
R
© SAP AG
Controls
Special G/L indicator
Posting key
A Down paym ents received
F Down paym ent requests
I Down payment on
intangible assets
M Down payment on
tangible assetsW Bill of exchange
. .
. .
0919
29
39
Down payments are displayed separately on the balance sheet and are therefore posted to their own
separate accounts. These may in turn depend on the customer or vendor reconciliation account.
Down payments are posted using individual posting keys and special general ledger indicators. Thisprevents the payment from being posted to the normal reconciliation account for “Receivables” or“Payables”. The special general ledger indicator is then used to locate the special general ledgeraccount (e.g. down payments).
Posting keys and special general ledger indicators are predefined in the system and do not generallyneed to be entered.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 306/889
R
© SAP AG
How Special General Ledger Transactions areDisplayed
Customer / Vendor Customer / Vendor
Balance display Line item display
x with special G/L transactions
Special G/L transactions
0.00 Balance car r. fwd
A Down pmt 10,000 10,000 Debit curr. year
20,000 Credit cur r. year
10,000 Current balance
Docs. affecting balance
Down payment request
Down pmt
Special G/L balance
Special general ledger transactions are displayed separately when displaying balance and line items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 307/889
R
© SAP AG
Down Payments
no. days due
Down paymentrequest
Downpayment
Finalsettlement
Down pmnt Anzahlungs-clearing
Paymentsettlement
Vendors = automatic payment
Customers = automatic dunning
The way in which down payments are processed is almost identical for both customers and vendors. As
a rule, you first post a down payment request which is then responded to by a dunning program (forcustomers) and a payment program (mainly for vendors) as appropriate. These programs mean thatdown payments are made automatically.
Down payments are then cleared and entered payments to the down payment account until the invoicecan be fully cleared.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 308/889
R
© SAP AG
30,000 10,000 30,000 10,000
20,000 20,000
Down pmt requests..Down pmt requests.. Down paym ents receivedDown paym ents received
10,000 10,000 10,000
Down paym ent requestsDown payme nt requests
Down pmts.......Down pmts....... __ ___ 10,000 10,000
RevenuesRevenues
30,000
BankBank
10,000
20,000
Down payment request Dunning notice?
Down payment posting (following account statement or automatically)
Final settlement and
down paym ent clearing
Clearing (following account statement or automatically)
Customer Down Payments
1
2
3
4
5
CustomerCustomer
3 4
5
ReceivablesReceivables
3 4
5
1
2
4 12
25
3
24
2
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 309/889
R
© SAP AG
Down payment request automatic payment
Down payment posting automatically
Final settlement and automatic payment
down paym ent clearing
Clearing (through automatic payment)
Vendor Down Payments1
2
3
4
5
VendorVendor
34
5
PayablesPayables
34
5
1
2
2 12
25
3
2 4
4
10,000 10,000 10,000 30,000
20,000 20,000
Down pmt request.....Down pmt request..... Down paym ents receivedDown paym ents received
10,000 10,000 10,000
Down paym ent requestsDown payme nt requests
Dow n pm ts..........Dow n pm ts.......... _______ 10,000 10,000
RevenuesRevenues
30,000
10,00020,000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 310/889
R
© SAP AG
Down Payments with Tax: Gross or Net Display
Down payments received
Tax category + B
Down payments received
Tax category +
Gross displayGross display
BankBank Customer Customer
Down pmt receivedDown pmt received
Output tax clearingOutput tax clearingSales taxSales tax
BankBank Customer Customer
Down pmt receivedDown pmt received
Output tax clearingOutput tax clearingSales taxSales tax
Net displayNet display
Masterrecord
11,000
11,000
__________
11,000
1,0001,000
11,000
1,000
10,000
__________
10,000
Down payments with tax amounts may be displayed net or gross depending upon the tax category
defined in the master record for general ledger accounts for down payments received or downpayments made.
Where down payments are displayed gross, sales/purchase tax is automatically offset on asales/purchase tax clearing account for down payments.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 311/889
R
© SAP AG
Bill of exch.
usage
no. days due
Customer Bill of Exchange
t
Invoice Payment by
bill of exch.
Cash receipt Reverse b ill
liability
+ Paym ent period for bill
I = Collection
D = Discounting
F = Forfaiting
I = Collection
Due date
The way in which down payments are processed is almost identical for both customers and vendors. As
a rule, you first post a down payment request which is then acted upon by the corresponding dunningprogram (for customers) or payment program (mainly for vendors) as appropriate. These programsmean that down payments are made automatically.
Down payments are then cleared and entered as payments to the down payment account until theinvoice can be fully cleared.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 312/889
R
© SAP AG
Outgoing invoice
Payment by bill of exchange
Bill of exchange collection (autom atic)Cash receipt
Reverse bill liability (automatic)
Bills of Exchange Receivable - Collection1
2
34
5
Customer Customer ReceivablesReceivables
21
5
1 2
2
1
3
4
2 5
3 4 5
10,000 10,000 10,000 10,000
Bill of exchange......... Bill or exch. receivable
10,000 10,000 10,000 10,000
Revenues
10,000
Bank
10,000Bank Bill Collection Clearing Bill collection
10,000 10,000 10,000 10,000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 313/889
R
© SAP AG
Outgoing invoice
Payment by bill of exchange
Bill of exchange discountingReverse Bill liability
Bills of Exchange Receivable- Discounting1
2
34
ReceivablesReceivables
21
4
1 2
2
1
3
3
2 4
4
3
2 2
2
2
22,000 22,000 22,000 22,000
627 627
Bill of exch...........Bill of exch........... Bill of exch. receivableBill of exch. receivable
22,000 22,000 22,000 22,000
57 RevenueRevenue
20,000
BankBank
21,800
Discount revenueDiscount revenue Bank: Contingent liabilityBank: Contingent liability550 22,000 22,000
Collection chargesCollection charges Discount expenseDiscount expense20 200
CustomerCustomer
The above example is based on the following terms and conditions
- Bill life 90 days- Discount rate 10%- Collection charges 20- Tax rate 10%
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 314/889
R
© SAP AG
Bills of Exchange Payable
Payment by b ill ofexchange
InvoiceBill of exchange pm t
=Cash disburse. acct
Bill of exchangepayable
cancelled at bank
Terms of payment
automatic payment
The way in which down payments are processed is almost identical for both customers and vendors. As
a rule, you first post a down payment request which is then acted upon by the corresponding dunningprogram (for customers) or payment program (mainly for vendors) as appropriate. These programsmean that down payments are made automatically.
Down payments are then cleared and entered as payments to the down payment account until theinvoice can be fully cleared.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 315/889
R
© SAP AG
Bills of Exchange Payable
Incoming invoice
Payment by bill of exchange
Payment of a bill of exchange
Cancellation of current bank bill of exch.
1
2
3
4
VendorVendor ReceivablesReceivables
12
2
2 1
3
1
2
3
3 2
442
10,000 10,000 10,000 10,000
Biil of exch......................Biil of exch...................... Bill of exch. payableBill of exch. payable
10,000 10,000 10,000 10,000
ExpenseExpense
10,000
BankBank
10,000
Offset. curr. bills of exch.Offset. curr. bills of exch. Curr. bills of exch. payableCurr. bills of exch. payable
10,000 10,000 10,000 10,000
The above example is based on the following terms and conditions
- Bill life 90 days- Discount rate 10%- Collection charges 20- Tax rate 10%
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 316/889
R
© SAP AG
Special General Ledger - Summ ary
Special general ledger transactions are posted to aseparate reconciliation accoun t and as such are no tposted to the master record reconciliation accou nt.
The R/3 system contains a special menu for processingdown paym ents and bills of exchange.
When processing down paym ents, posting can beintegrated with other components by m eans of anappropriate account assignm ent object such as assets.
© SAP AG
R
Chapter Individual Financial Closing Procedure
External Closing
Internal Closing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 317/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 318/889
© SAP AG
R
The Individual Financial Closing Process inOverview
External Closing
Internal Closing
In this course, an individual financial closing refers to the closing activities of a legally independent enterprise.
External and internal aspects of closing operations are both treated here.This course does not handle closing operations from a corporate group perspective, but focuses on the preparatoryactivities in individual companies which are required to later generate a group closing report.
The course begins by looking at closings in various sub-ledgers (Payroll Accounting, AccountsPayable/Receivable, Material and Asset Accounting) and also includes a look at internal accounting (controlling).It continues with closing activities in Financial Accounting. Finally, the process for all closing activities aredescribed from a chronological and integration perspective. The following format was selected for describingclosing activities in the sub-ledgers:- Counting and checking- Valuating and reclassifying- Documenting- Reporting
The sequence of these activities may vary in the different areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 319/889
© SAP AG
R
External ClosingAssets Liabilities Profit and Loss
Statement
Sales revenues
Changes involving stocks
Other capitalized internalactivities
Material expenses
Personnel expenses
Depreciation
Financial results
Equity
Provisions
Payables COCOCO
SDSDSDFIFIFIFixed assets
Current assetsStocks
Receivables
Securities
Checks, Bank
MMMMMM
FI-
AAFI-FI -AAAA
ARARAR
TRTRTR
TRTRTR
PPPPPP
MMMMMM
FI-AAFI-FI -AAAA
FIFIFI
HRHRHR
FIFIFI
FIFIFI
MMMMMM
APAPAP
Bal.Sheet
External closing covers closing activities in the commercial sense.
It is assumed that the fiscal year is the closing period. You can carry out closing activities for shorter periods of time (month, quarter or half-year). References will be made to these alternative time periods.
There are no technical features of SAP software which would necessitate a separate daily closing.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 320/889
© SAP AG
R
Asset History Sheet (FI-AA)Book value FY start
Book value FY end
DMDMDM
$$$
DMDMDM
$$$
++ -- Dep.Dep.Dep.
Acquistns Retiremts Transfer
Postings
Deprecia-
tions
Closing operations in Asset Accounting are documented in the asset history sheet.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 321/889
© SAP AG
R
Internal ClosingCost Elements Cost center or Cost center group
Actual Plan Deviation Deviation
total %Material costs
Personnel costs
External services
Depreciation
primary cost elements
secondary cost elements
Total costs
Creditingsecondary cost elements
Cost center over-/under-absorption
Assessment
Internalcostallocation
IAS (CO)
Internal closing in this course refers to closing activities for cost and sales accounting.
Only an overview of cost accounting closing activities is provided since these operations are also covered inControlling courses. Only closing activities which have a direct effect on the commercial closing will be coveredhere in detail.The overviews presented in this course should not be substituted for participation in the Controlling courses.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 322/889
© SAP AG
R
Fundam entals of Closing Operations
Current data, due to online processing
Integrated Data Flow in Financial Accounting
Main sub -ledger functions:
Checking and Counting posted data
Valuation and Reclass ification by balance sheet key date
Docum enting the posting data
Reporting to external institutions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 323/889
© SAP AG
R
Summary Individual Financial ClosingProcess
The emph asis in this course is on closings in accountingin the comm ercial sense.
You can trace data from the balance she et/P+L all the wayback to the sources of the data.
Data sources for Financial Accounting are the classicbusiness areas represented by the sub-ledger accounts.
This ‘souce data’ must be prepared before you cangenerate a balance sheet/p+l statement, partially becauseof legal issues (attention:country-specific) or also due tobusiness considerations.
© SAP AG
R
Chapter Closing Operations for PayrollAccounting
Payroll data on the balance sheet
Counting / checking-calculating payroll expenses
Regrouping/valuating-posting p ersonnel expenses to other payables-debiting and crediting to the clearing cost center /
cost centers in CO
Documentation-revision support-other lists
Notifications-social insurance contribution-DUEVO (German data comm unications regulation)-tax
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 324/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 325/889
© SAP AG
Payroll Data on the Balance SheetAssets Liabilities The Profit and
Loss Statement
Sales revenues
Balance sheet changes
Other capitalizedinternal activities
Material expense
Personnel expense
Depreciation
Financial results
Equity
Provisions
Payables COCOCO
SDSDSDFIFIFIFixed assets
Current assetsStocks
Receivables
Securities
Checks, bank
MMMMMM
FI-
AAFI-FI -AAAA
ARARAR
TRTRTR
TRTRTR
PPPPPP
FIFIFI
FIFIFI
FIFIFI
MMMMMM
APAPAP
B.sheet
MMMMMM
HRHRHR
FI-AAFI-FI -AAAA
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 326/889
© SAP AG
The Payroll Procedure & Subsequent Activities
Data medium exchange
Remuneration statement
Master dataMaster data
Changes tomaster data
Prepare reporting
Transfer to FI/CO
Contributions statement for HI
FIFI COCO
...
MayMay JuneJune
Release payroll Exit payroll
Pay.res. May
Subsequent activities per payroll periodPayroll and
correction
Example for Germany
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 327/889
© SAP AG
Posting Personnel Costs using a Clearing CostCenter
Posting summ arizedexpenses / costs to a clearingcost center
Repost costs fromclearing cost center toreal cost centers
HR FIFI
Pass summarizedexpenses / costs on toCO
Document
CC for pers.clearing
Sal. 600Sal. -100Sal. -200Sal. -300
CC 1000
Salaried 100
CC 1001
Salaried 2 00
CC 1002
Salaried 300COCO
Expenses / costs to otherusing CCC payables600.-- 600.--
Two activities are triggered by HR:
1. A complete, summarized document for payroll expenses is posted to a clearing cost center2. Expenses on the clearing cost center are allocated to the target cost centers
The reasons why summarized data is posted to financial accounting are as follows:
- Cost center-related information that is not required in Financial Accounting is not included in FIdocuments- FI documents contain only one line item per account, which may need to be reconciled and checked.- FI document data can be reorganized independently from CO data- You can separate the processing of CO repostings from an FI session.
You might also want to carry out the follow-up FI activities listed below:
- reconciliation of payments / posted amounts- verification of withholdings for advances- verification of withholdings for claims- clearing cross-company code transactions
You might want to carry out the follow-up CO activities listed below:- reconciliation of the clearing cost center
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 328/889
© SAP AG
Further Postings Effected for PayrollAccounting
Postingpayrolldata
Payment toemployee
Tax
HI funds
Posting document
Payment list
Employment tax notification
Statement of con tributions paid
Costs
Expense
automatic
manual
manual
manual
Example for Germany
Payr. to pay
Tax to pay
Payr. to pay
Abzuf. SV
Bankclearing
Bankclearing
Bankclearing
Accounts affected by subsequent activity
FIFI
FIFIFIFI
FIFI
FIFI
FIFI
COCO
HRHR
HRHR
HRHR
HRHR
SI to pay
FIFI
SI to payFIFI
FIFI
Tax to pay FIFI
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 329/889
© SAP AG
Particular Aspects of Transfers to FI/CO
Particularaspects
Retroactive accounting andposting to special periods
Calculating imputed costs
Specify personnel no.for clearing in FI
Advances
500.-
600.-
800.-
444 444
445 445
447
500.-
600.-• Advances
• Travel expenses paidvia payroll
Personnel costs
FIFI
Further revisionsupport
800.-
Examples
COCO FIFI
COCO
Docs.
Salaried KST 711 7,000.-
Wage type MA20Pe rs .n o. 4 44 4 ,0 00 .-
Pers.no. 445 3,000.-Overtime KST 711 220.-
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 330/889
© SAP AG
Imputed Costs in Cost Accounting
Jan Feb Mar April May June July Aug Sep Oct Nov Dec
12,000 12,000 12,000 12,000 .... .... .... .... .... .... .... ....1,200 1,200 1,200 1,200 .... .... .... .... .... .... ....
∑∑∑∑
14,400
Pa yImputed,pay scalevacationallowance(10% of pay)
Cost center 4430Cost center 4430 Object for imputed costsObject for imputed costs
PeriodPeriod PeriodPeriod Imp. cost amounts &Imp. cost amounts &
costs actually incurredcosts actually incurredImp. cost amountsImp. cost amounts
010203040506
+ 1,200+ 1,200+ 1,200+ 1,200+ 1,200+ 1,200. . .
- 1,200- 1,200- 1,200- 1,200- 1,200- 1,200+ 15,000
600
010203040506
. . .12 balance :
Periodic calc.of imp. costs
Rules for imp. costs for periodic calc. of imp. costs
Paid vacationallowance:15,000
When imputed costs are calculated, rules for imputed costs are defined in the system which are then used for
calculating imputed costs on a periodic basis.
When imputed costs are calculated on a periodic basis, imputed cost amounts are debited to cost centers andcredited to the object for imputed costs (cost center or internal order).
An object for imputed costs, which "collects" imputed amounts, must be defined for periodic calculations of imputed costs.
During the actual vacation allowance posting, HR can providea) either the imputed cost objectb) or the clearing cost center.
Repostings of the complete amounts in CO can be made from the clearing cost center to theimputed cost object.
This procedure has the following advantages:
cost centers are debited on a steady, periodic basis so that irregular cost fluctuations are avoided
imputed costs actually incurred can be balanced using the object for imputed costs and analyzed using line items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 331/889
© SAP AG
DUEVO (Data Comm unications Regulation)
Start payroll accounting
Start DUEVO
Create notificationsCreate notifications
Maintain personnel data(as required)
(monthly)
(monthly)
List of administratorsList of administrators StatementsStatements Data mediumData medium
When a DUEVO run is performed, employee data is scanned for anything that is relevant to DUEVO notifications.
The system recognises DUEVO-relevant data using an employee’s master and time data, and creates notificationsautomatically.
A DUEVO run is performed each month after the payroll run for employees who are liable to social insurancecontributions. The system reads the master data and payroll results and scans them for DUEVO-relevant data.
You must first create an events table that contains all of the data relevant to DUEVO.
The events table is then used to create a list of all DUEVO notifications. You can choose to format the list in sucha way that a list is created of DUEVO-relevant data that must be processed manually as part of DEVO (GermanData Entry Regulation).
You can also create DUEVO notification statements for your employees.
Furthermore, it is possible to create a file that contains all DUEVO notifications. The file is copied to a data
medium and transferred as appropriate.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 332/889
© SAP AG
R
Chapter Summary Closing Operations forPayroll Accounting
The p ayroll accounting run calculates personnelexpenses for external accounting, as well as theresulting payables and payments.
With regard to internal accounting, the payrollaccounting run calculates personnel costs for costcenters or orders.
A variety of reporting procedures can be used todocument and create notifications for the payrollresults.
© SAP AG
R
Chapter Closing Operations for AccountsReceivable and Payable
Receivables and P ayables Presented on the BalanceSheet
Counting and Checking- Creating Balance Lists and Balance
Confirmations
Regrouping and Valuation- Posting Individual Value Adjustments- Valuating O pen Items in Fo reign Currency- Regrouping Receivables and Payables
Documents- Creating Journals and Account Lists
Reporting- According to Foreign Trade Regulations
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 333/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 334/889
© SAP AG
Accounts Receivable and Payable on the BalanceSheet Profit and Loss
Statement
Sales Revenue
Balance Sheet Changes
Other ActivatedInternal Activities
Material Expenses
Personnel Expenses
Depreciation
Financial Results
COCOCO
MMMMMM
FI-AAFI-FI -AAAA
FIFIFI
HRHRHR
Assets Liabilities
Stockholders’Equity
AccruedLiabilities
AccountsPayable
FIFIFIFixed Assets
Current AssetsInventories
AccountsReceivable
Securities
Cash, Checks
FI-AAFI-FI -AAAA
TRTRTR
FIFIFI
FIFIFI
MMMMMM
Balance
Sheet SDSDSD
MMMMMM
ARARAR
APAPAP
TRTRTR
PPPPPP
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 335/889
© SAP AG
Transactions in Sales and D istribution Processing
MM
AATT
EE
RR
II
AA
LL
SS
MM
AA
NN
AA
GG
EE
MM
EE
NN
TT
SalesSales
InformationInformation
SystemSystem
USD
Sales supportSales support
SalesSales
ShippingShipping
BillingBilling
Financial AccountingFinancial Accounting
Delivery
Debitmemo
Creditmemo
Invoice
Deliveryfree of charge
Subsequentdelivery free
of charge ReturnsSalesorder
Contract
Schedulingagreement
Salesactivity
Inquiry
Quotation
Shipment
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 336/889
© SAP AG
Effects of Creating a Billing Document
DeliveryDelivery
Sales orderSales order
Billingdocument
Customercredit
account
Profitability analysis
Accounts
receivable
Sales informationsystem
When you create a billing document, the system
automatically creates all documents for financial accounting:
- General Ledger
- Profit Center
- Profitability Analysis
- Controlling
- Accounting
and updates the following:
- status in all related sales, delivery, and billing documents
- credit management customer account- sales statistics for the sales information system
- controlling elements such as profitability analysis and profit center accounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 337/889
© SAP AG
Consistency
Counting
correspondence : balance confirmationS AP F130D : cus to mersSA PF1 30K : ve ndors
Letters
Balance confirmations
+ Replies
Checking
Accounts receivable and payableAccounts receivable and payable
information systeminformation system
Balances in local currency
Subledger and G/L ledger
Documents
SAPF190
RFDSLD00 (customers)RFDSLD00 (customers)RFKSLD00 (vendors)RFKSLD00 (vendors)
Comparison period:
posting periodfiscal year
Time period
balance carriedforward,debit or credit
balance
You can access other reports for various evaluations using the accounts
receivable and payable information system (report selection).
You process balance confirmations by using correspondence.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 338/889
© SAP AG
11
Customizing I : Balance Confirmations
SAPF130DSAPF130K
Form
Define form names for printingDefine form names for printingcorrespondencecorrespondence
22
SAPF130DSAPF130K
Define sender details forDefine sender details forcorrespondence formcorrespondence form
ElementBalance confirmation 51051 0
Balance notification F130_CO NFIRM _01 51151 1
Balance request 51251 2
Form ID
Check list F130_LIST_01 LILI
Error list F130_ERROR_01 ERER
Results table F130_RESULT_01 RERE
Standard texts
Header F_0001_HEADER
Footer F_0001_FOOTER_01
Signature F_0001_SIGNATURE
Sender F_0001_SENDER
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 339/889
© SAP AG
Customizing II : Balance Confirmations
33 Define reply addresses for balanceDefine reply addresses for balanceconfirmationconfirmation
Company code
Address IDis specified in program"Reply to"
Form of address
NameStreetCity
Telephone . . .
44 Specify selection criteria forSpecify selection criteria for
balance confirmationbalance confirmation
varian t D EB I accou nt type D , table n am e K NA 1, K NB 1, B SE G
varian t K RE D accou nt type K , table n am e L FA 1, L FB 1, B SE GSAPF130G
These settings depend on the client, and enable you to access additionalselection options from the above tables when you execute SAP F130D
or SAPF130K.
55 Prepare balance confirmations forPrepare balance confirmations forcustomers and vendorscustomers and vendors
Create variants for programs SAPF1 30D and SAP F130K.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 340/889
© SAP AG
Individual Value Adjustments (IVA) for DoubtfulReceivables
D Receivables C
100 000
IVA for receivables
1 500
Allowance for IVA
1 500
Customer
1000 doubtful500 receivables
IVA
1500*
* net method, withouttaxes
GeneralGeneralGeneral
ledgerledgerledger Special G/LSpecial G/LSpecial G/L
accountaccountaccount
reconciliation posting
General Ledger
Doubtful receivables are written off as an individual value adjustment in year-end closing. The special general
ledger method is suitable for this procedure since the transaction is entered in the customer account but is alsoposted to a special GL account, “Individual Value Adjustments for Receivables”.
Valuation adjustment is made if the receivable is determined to be uncollectible. An adjustment must then be madeto taxes on sales and purchases also.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 341/889
© SAP AG
R
Foreign Currency Valuation and the Sorted List
Valuing open items in foreigncurrency SAPF100
Accounts receivable and payable,G/L accounts
Different valuation methods incustomizing-> Parallel currencies can be valued
separately.
Determining the valuation difference-> Only as a list, no posting entries-> Valuation at balance sheet key date
+ reversal-> Balance sheet key date valuation
with update(note: only for fiscal year-end, noreverse document)
Direct posting, no batch input, log
Listing Receivables and PayablesSAPF101
By remaining life
Balance Sheet
Current Assets. . .Receivableslife less than one yearlife more than one year
Vendors with debit balanceCustomers w ith credit balance
Changed reconciliation account
Batch input
Invoice $ 100 Rate 1.50 CAD
Payment period 01/01/1999
11 22
Currency codes you use must be defined under global settings in customizing for the entire system. In addition, you
have to specify the number of decimal places that are managed for the individual currencies in the system.
You define the translation rates in the table for exchange rates. The system determines the rates for document entryand for key date valuations by using the various currency rate types that you also define under global settings incustomizing. Translation rates receive a validity date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 342/889
© SAP AG
Valuation (with Update)
With translationWith translation
Translation Transl. offsetting
ƒ 20 20 ƒ
Receivable
180 180
20
Realized
10
Bank
150
Revenue
180
Adjustment
20 20
Valuation
20
1. Invoice 100 FC 1.8
2. Valuation 1.6
3. Payment 1.5
not posted to the
reconciliation account,only updated in thedocument
The accounts above show the posting transactions when valuing items in foreign currency with an update of the
valuation difference in the document line item.
When following the strict lowest value principle, you can use the valuation with an update only for the year-end
valuation.
If you valuate a document line item, the SAP System stores the valuation difference in the document line item. Thesystem also includes this valuation in clearing the payment.
Exchange rate differences that are not realized as valuation differences in the payment settlement are posted as anexchange rate translation. You specify how the exchange rate translation is posted for each company code. This isrelevant in certain countries.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 343/889
© SAP AG
Receivable
180 180
Realized
30
Bank
150
Revenue
180
Adjustment
b 20 20 a
Valuation
a 20 20 b
1. Invoice 100 FC 1.8
2. Valuation 1.6
3. Payment 1.5
Valuation (without Update)
a) key date
b) key date + 1
The above accounts show the posting transactions when valuing items in foreign currency without an update of the
valuation difference in the document line item.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 344/889
© SAP AG
Customizing: Exchange Rate Types
Type Inverse Base currency Usage
. . .B Standard translation, selling rate
G Standard translation , buying rate
M Standard translation , average. . .
Exchange rates
Type From To Valid from Exch. rate
M USD DEM 01/01/YYYY 2.00000. . . . . . . . . . . . . . .
Exchange rate types are used for the posting and valuation transactions.
The standard system uses
rate type M for the posting transactions
rate types B and G for the valuation transactions
You define the translation rates for the exchange rate types in the exchange rate table.
If you select the option “Inverse”, the system determines the inverted rate for currencies combined with only oneentry from the exchange rate table.
You can easily maintain several different combinations of currencies by defining these combinations with a basiscurrency
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 345/889
© SAP AG
R
Customizing: Valuation Methods
Valuation procedure
o Display by line item o Lowest value principleo Display by open item account o Strict lowest value principleo Display by reconciliation account o Always valuate
Write extractDocument type SA
Exchange rate determinationRate type for debit balance Use exchange hedgingRate type for credit balance
o Determine rate type from account balanceo Determine rate type from item with same invoice ref.
Valuation method KTO
Description FC balance per acct . . .
You can define different valuation methods for valuing foreign currency.
For each valuation method, you specify:
the parameters for the valuation procedure
the parameters for the exchange rate determination
You can use different rate types for determining the exchange rate.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 346/889
© SAP AG
Customizing: Account Determination forExchange Rate Differences
General ledger C urrency Currency type
ReceivablesReceivables
nn Realized exchange rate differenceRealized exchange rate difference
LossGain
nn EvaluationEvaluation
LossGainBalance sheet adjustment
nn TranslationTranslationLossBalance sheet adjustment lossGainBalance sheet adjustment gain
Chart of acctsINT
Transaction: KD F
To evaluate foreign currency in accounts managed on an open item basis, you define account entries for:
realized exchange rate gains and losses,valuated exchange rate gains and losses, and
translated exchange ratesfor each reconciliation account in subledger accounts.You execute the evaluation runs using program SAPF100.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 347/889
© SAP AG
Open Item A nalysis
Customer 2
10020
Customer 3
200
Customer 1 Receivables
Adjustment
600(200)
600
ΣΣΣΣ = receivables <= 1 year
10020
200
< 1 year
1 - 5 years
> 5 years
(VH1)
(VH2)
(VH3)
<= 1 year
> 1 year(VS2)
Receivables Payables
Exam ple: Customers with Credit Balance
N o t p e r m i t
t e d N o t p
e r m i t t e d
N o t p e r m i
t t e d
N o t p
e r m i t t e
d
N o t p
e r m i t t e
d
N o t p
e r m i t t e
d
200200
100100
2020
Balance sheet
adjustment
(100)(20)
The balance of an account determines whether the system displays it as a receivable or payable.
Receivables and payables are displayed separately by remaining life.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 348/889
© SAP AG
Changed Reconciliation Account
Customer
Old rec. 300Old rec. 400
New rec. 100
Receivables adjustment
700700
Old receivables
700
Balance: 0
Balance:
700
100
+ 800
New receivables
Receivables adjustment
You can change the reconciliation account in the customer/vendor master record during a fiscal year.
You then can display the receivables at the balance sheet key date by using the old reconciliation account.
You have to restructure the old receivables according to the changed accounting information.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 349/889
© SAP AG
Customizing: Regroup Receivables and PayablesReceivables
<= 1 year > 1 year(VS2)
Payables (customers with credit balance)<= 1 year 1 - 5 years > 5 years
(VH1) (VH2) (VH3)
Payables<= 1 year 1 - 5 years > 5 years
(VH2) (VH3)
Receivables (vendors with debit balance)<= 1 y ear > 1 y ear
(VS1) (VS2)
Receivables<= 1 y ear > 1 y ear(VS2)
Payables<= 1 year 1 - 5 years > 5 years
(VH2) (VH3)
Vendors
G/L accounts
Customers
An account assignment is not required for representing areas which are not in the subledger. Values are produced
by balancing the reconciliation account against the appropriate open-item account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 350/889
© SAP AG
DocumentationJournal (documents) Account lists (master
records and documents)
RFBELJ00
Open item balance audit trailcustomers / vendors
RFKKBU00(or RFKKBU10 from data extract)
C om pany code D ocum en t num ber Am ount
.
.
.
Totals sheet
G /L accts C ustom ers V en dorsCC Period Debit Credit D ebit Credit D ebit Credit
1000 01/1999
02/1999
Customer / vendor
Reconciliation account
Cleared items
Open itemsTotals
01/1999
02/1999
The compact document journal is a condensed list of all documents within the posting period you specify. As a
compact journal, it is suitable for reconciliation purposes (totals sheet). The system creates a separate list fornormal documents, recurring entry documents, and so on.
The balance audit trail is described in more detail in the chapter “Closing Procedures for Financial Accounting”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 351/889
© SAP AG
R
Reports
Foreign trade regu lation- reports Z2, Z3, Z4: program RFAWVZ40- report Z5A: program RFAWVZ5A
Advance return for tax on sales and purchases- See the chapter “Closing Procedures for Financial
Accounting”.
EC sales list
- See the chapter “Closing Procedures for FinancialAccounting”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 352/889
© SAP AG
R
Summary Closing Procedures ForAccounts Receivable And Payable
The closing procedures for accounts receivableand accounts payable are supported b y variousprograms and reports. The range of tools runs fromdocuments and lists to programs that can postitems in balance sheet valuations.
In an integrated system, accounts receivable issupplied with data from the sales department, andaccounts payable is supplied with data from thepurchasing department.
© SAP AG
R
Chapter Closing Procedures in InventoryAccounting
Integration of Inventory Accounting
Counting/checking- Maintaining the GR/IR clearing account- Physical inventory in Materials M anagement
Valuation/reclassification
- Lowest value, LIFO, FIFO- Standard cost estimate- Inventory cost estimate- WIP calculation
Documentation- Stock lists
Reporting- Intrastat
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 353/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 354/889
© SAP AG
Integration of Inventory Accounting in theBalance Sheet Profit and Loss
Sales revenue
Stock changes
Other capitalizedinternal activities
Material expenses
Personnel expenses
Depreciations
Financial results
COCOCO
FI-AAFI-FI -AAAA
FIFIFI
HRHRHR
Assets Liabilities
TRTRTR
FIFIFI
FIFIFI
MMMMMM
APAPAP
TRTRTR
SDSDSD
ARARAR
BalanceSheet
Equity
Provisions
Payables
FIFIFIFixed assets
Current assetsStock on hand
Liabilities
Securities
Checks, Bank
FI-AAFI-FI -AAAA
MMMMMM
PPPPPP
MMMMMM
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 355/889
© SAP AG
Transactions in Inventory Accounting
Sales &Sales &
DistributionDistributionInternal and externalInternal and external
accountingaccounting
Requirements determined byRequirements determined by
Materials PlanningMaterials Planning
Master data
InvoiceInvoice
VerificationVerification
Inventory Managem entInventory Managem ent
Goodsreceipt
Goodsissue
Transferposting
WarehouseWarehouse
ManagementManagement
A
B
MaterialsBatchesVendorsG/L accountsCustomersStorage bins
.
.
.
Internal procurementInternal procurement
ProductionProductionExternal procurementExternal procurement
PurchasingPurchasing
Invoicereceipt
?
Inventory Management transactions affecting accounting are goods receipts, goods issues or transfer postings (for
example, stock transfers between two plants or a transfer posting from one material to another). Depending on howa material is valuated, these transactions can lead to a change in the value of a material.
Invoice Verification postings can also affect material valuation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 356/889
© SAP AG
Cash Discount
Paymentprogram
Invoice
Gross Net
GrossGoods receipt Net
NetInvoice receipt
Payment program
Non-operat-ing result
CashCash
discountdiscountdeducteddeducted
Stock accountcredited
Goods receipts are valuated either net or gross (this is defined in the Customizing system). When goods receipts
are posted net, the cash discount granted by the vendor leads to a reduction in the value of the goods receipt.Irrespective of the time at which a payment is made, a cash discount of 1 % is generally used.
Invoice receipts can be posted either net or gross, depending on the document type used. When a material isvaluated at moving average price, a net posting leads to a crediting of the stock on hand. Independent of the time atwhich a payment is made, a cash discount of 1 % is generally used.
When invoices are paid that were posted gross, the payment program checks which cash discount percentage isvalid at the time. The cash discount amount is then posted to a “Revenue from cash discount” account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 357/889
© SAP AG
Input tax
( 2 ) 14.70
Maintaining the GR/IR Clearing Account
( 1 ) Goods receipt for 100 pc à 1
( 2 ) Invoice receipt for 98 pc à 1
( 3 ) Account maintenance
Stock( 1 ) 100 2 ( 3 )
GR/IR clearing account( 2 ) 98 100 ( 1 )
( 3 ) 2
Vendor112.70 ( 2 )
The GR/IR clearing account is maintained in Materials Management when the quantity of a material delivered and
the quantity invoiced differ and no further receipt is expected.
We recommend you maintain the GR/IR clearing account on a monthly basis to ensure that purchase orders (andtherefore also the relevant account postings) that are considered by the system as still open are matched up in goodtime with real events.
Closing operations in Financial Accounting also involve analyzing the GR/IR clearing account and ensuring thatthe balance is zero (goods delivered, not invoiced/goods invoiced, not delivered).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 358/889
© SAP AG
Physical Inventory Procedure
Print PIdocument
Differencelist
3
5
Initiate a recount
5b
Changecount
5a
BatchInput
BatchInput
Post differences6
Create physical
inventory document1
Actual count4
Blocking indicator2
With the continuous inventory method, stocks are counted throughout the whole fiscal year. Every material has to
be physically counted at least once in the course of the year.
With the periodic inventory method, all stocks are physically counted on the balance sheet key date. Every materialhas to be counted on this day. During the count the whole warehouse is blocked for any material movements.
Cycle counting is a physical inventory method which involves materials being counted at regular intervals in thecourse of a fiscal year. The interval or cycle in which a material is counted depends on the cycle counting indicatorset for the material.
The actual quantity counted within the course of a physical inventory is entered in the material master as the newquantity for the material. The difference between the quantity counted and the quantity recorded in the system isposted in Materials Management and if this results in a reduction in stock a posting is made in FinancialAccounting as follows:“Debit ‘Expenses from physical inventory differences’, credit ‘Stock’.”
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 359/889
© SAP AG
Material Valuation in the SAP System IHow m aterial movem ents and usually material stocks arevaluated within a fiscal year for FI and CO
Material master: Price control indicator: ?
V price(average)
S price(standard)
Movingaverage
price
x qty movedand/or stockqty
Periodicunit price
using thematerial ledger
x qty movedand/or stockqty
Price fromreleased standard
cost estimate
x qty movedand/or stockqty
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 360/889
© SAP AG
R
Material Ledger Closing
Material ledger closed for allmaterials in a valuation area
Value differences broken down
New periodic unit pricecalculated
Material revaluated, wherebythe price can be changedmanually
Program can be executed
online
or
in the background
No manu al price change possible
Material ledger closedfor a material
When the material ledger is closed for a material, the price difference postings are broken down and the balance
posted to the stock account, if sufficient stock coverage exists. If stock coverage is insufficient, the balance isposted in the relevant proportions to the stock account and to the price difference account.
The new periodic unit price is calculated by dividing the total value by the total stock and remains the same untilthe material ledger is closed or a price change made. A manual price change can only be made via the Material
closing function.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 361/889
© SAP AG
Material Price Changes
Material price change => Revaluation doc ument
Price
change
Price: 4.00Total stock: 10 pcTotal value: 40.00
Price : 4.50Total stock : 10 pcTotal value : 45.00
Expenses/revenue reval.
5
Stock account
5
“Old” valuation“Old” valuation “New” valuation“New” valuation
The change in the valuation price of a material is not a master data change but an accounting transaction that leads
to the revaluation of the total stock of a material in a valuation area.
When a material is valuated at standard price, it can often be necessary to change the valuation price when there isa large difference between the moving average price (which reflects developments in the delivered cost of thematerial) and the standard price.
When a material is valuated at moving average price, the valuation price changes in accordance with the deliveredcost of the material. A manual price change is therefore only necessary in exceptional circumstances - for example,if no movements have taken place over a long period of time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 362/889
© SAP AG
Lowest Value Determination
Comm ercial/tax price 1Comm ercial/tax price 2
Material master
As per rate ofmovement or
range of coverage
Percentagedevaluation
Commercial/taxprice 1
minus devaluation
Multi-level
As per currentmarket prices
Lowestcurrent price
Valuationprice
Lowestcurrent
market price
Minimum
Single-level
As per rate ofmovement or
range of coverage
Percentagedevaluation
Valuation priceminus devaluation
Lowestcurrent price
Lowestcurrent
market price
Valuationprice
Minimum
As per currentmarket prices
Single-level
Both methods to determine the lowest value can be used separately (single-level procedure) or in combination
(multi-level procedure).
Market prices can be determined by analyzing receipts for purchase orders (goods receipts and invoice receipts).Market prices from purchasing info records, purchase orders and contracts can also be used.
Materials that are slow/non-moving or that have a long range of coverage can be devaluated by a percentage.
The results of lowest value determination can be used for drawing up a balance sheet for both tax and commercialpurposes. Material stocks can also be revaluated.
To update the results of lowest value determination in the material master and to create a batch input session forrevaluating material stocks, you have to run these programs in the background.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 363/889
© SAP AG
R
Closing Operations andDocumentation
Once a m onth at the start of a new period the period closing program ha sto be run in Materials Managem ent. This program is run in the backgroundand does the following:
It closes the period before last and opens a new period to whichpostings are made in Materials Management. MaterialsManagement postings can only be made to the current period andthe previous period.
It updates stock and consumption values for the previous monthand the current period.
If the new month coincides with a new year, the previous yearfields are also filled.
A num ber of reports are available in the Log istics Information System toenable Materials Managem ent to document stock and consump tion figures.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 364/889
© SAP AG
INTRASTAT Declaration
Vendor
master record
Import data
Import data
Materialmasterrecord/
info record
Dataselection
Reporting period03/1994
INTRASTATdeclaration
Paper
PC file
PO
Vendor 123Paris
100 pc mat XY
GR : 10.03.IR: 12.03.
Errorlog
Data required for INTRASTAT declarations can be maintained in purchase orders placed with foreign vendors
whose legal headquarters are situated in a European Community country.
If import data has been maintained in the vendor master record or in the material master record, this appears asdefault data in the purchase order.
An INTRASTAT declaration is created in two steps:- The goods receipts are selected for those purchase orders that are to be included in the declaration.- The declaration is created based on the goods receipts selected.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 365/889
© SAP AG
R
Summary Closing Operations inInventory Accounting
The quantities counted during a physical inventoryform the basis for valuating stocks.
How material values are determined for the currentassets calculation depends on the origin of thematerials: lowest value determination in combinationwith either LIFO or FIFO methods is used formaterials procured externally; product costing isused for materials produced in-house and W IPcalculation for work in progress.
A number of reports are available in the Logistics
Information System to enable you to document stockand consum ption figures.
© SAP AG
R
Chapter Closing Procedures in InventoryAccounting
Integration of Inventory Accounting
Counting/checking- Maintaining the GR/IR clearing account- Physical inventory in Materials M anagement
Valuation/reclassification
- Lowest value, LIFO, FIFO- Standard cost estimate- Inventory cost estimate- WIP calculation
Documentation- Stock lists
Reporting- Intrastat
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 366/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 367/889
© SAP AG
Integration of Inventory Accounting in theBalance Sheet Profit and Loss
Sales revenue
Stock changes
Other capitalizedinternal activities
Material expenses
Personnel expenses
Depreciations
Financial results
COCOCO
FI-AAFI-FI -AAAA
FIFIFI
HRHRHR
Assets Liabilities
TRTRTR
FIFIFI
FIFIFI
MMMMMM
APAPAP
TRTRTR
SDSDSD
ARARAR
BalanceSheet
Equity
Provisions
Payables
FIFIFIFixed assets
Current assetsStock on hand
Liabilities
Securities
Checks, Bank
FI-AAFI-FI -AAAA
MMMMMM
PPPPPP
MMMMMM
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 368/889
© SAP AG
Transactions in Inventory Accounting
Sales &Sales &
DistributionDistributionInternal and externalInternal and external
accountingaccounting
Requirements determined byRequirements determined by
Materials PlanningMaterials Planning
Master data
InvoiceInvoice
VerificationVerification
Inventory Managem entInventory Managem ent
Goodsreceipt
Goodsissue
Transferposting
WarehouseWarehouse
ManagementManagement
A
B
MaterialsBatchesVendorsG/L accountsCustomersStorage bins
.
.
.
Internal procurementInternal procurement
ProductionProductionExternal procurementExternal procurement
PurchasingPurchasing
Invoicereceipt
?
Inventory Management transactions affecting accounting are goods receipts, goods issues or transfer postings (for
example, stock transfers between two plants or a transfer posting from one material to another). Depending on howa material is valuated, these transactions can lead to a change in the value of a material.
Invoice Verification postings can also affect material valuation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 369/889
© SAP AG
Cash Discount
Paymentprogram
Invoice
Gross Net
GrossGoods receipt Net
NetInvoice receipt
Payment program
Non-operat-ing result
CashCash
discountdiscountdeducteddeducted
Stock accountcredited
Goods receipts are valuated either net or gross (this is defined in the Customizing system). When goods receipts
are posted net, the cash discount granted by the vendor leads to a reduction in the value of the goods receipt.Irrespective of the time at which a payment is made, a cash discount of 1 % is generally used.
Invoice receipts can be posted either net or gross, depending on the document type used. When a material isvaluated at moving average price, a net posting leads to a crediting of the stock on hand. Independent of the time atwhich a payment is made, a cash discount of 1 % is generally used.
When invoices are paid that were posted gross, the payment program checks which cash discount percentage isvalid at the time. The cash discount amount is then posted to a “Revenue from cash discount” account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 370/889
© SAP AG
Input tax
( 2 ) 14.70
Maintaining the GR/IR Clearing Account
( 1 ) Goods receipt for 100 pc à 1
( 2 ) Invoice receipt for 98 pc à 1
( 3 ) Account maintenance
Stock( 1 ) 100 2 ( 3 )
GR/IR clearing account( 2 ) 98 100 ( 1 )
( 3 ) 2
Vendor112.70 ( 2 )
The GR/IR clearing account is maintained in Materials Management when the quantity of a material delivered and
the quantity invoiced differ and no further receipt is expected.
We recommend you maintain the GR/IR clearing account on a monthly basis to ensure that purchase orders (andtherefore also the relevant account postings) that are considered by the system as still open are matched up in goodtime with real events.
Closing operations in Financial Accounting also involve analyzing the GR/IR clearing account and ensuring thatthe balance is zero (goods delivered, not invoiced/goods invoiced, not delivered).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 371/889
© SAP AG
Physical Inventory Procedure
Print PIdocument
Differencelist
3
5
Initiate a recount
5b
Changecount
5a
BatchInput
BatchInput
Post differences6
Create physical
inventory document1
Actual count4
Blocking indicator2
With the continuous inventory method, stocks are counted throughout the whole fiscal year. Every material has to
be physically counted at least once in the course of the year.
With the periodic inventory method, all stocks are physically counted on the balance sheet key date. Every materialhas to be counted on this day. During the count the whole warehouse is blocked for any material movements.
Cycle counting is a physical inventory method which involves materials being counted at regular intervals in thecourse of a fiscal year. The interval or cycle in which a material is counted depends on the cycle counting indicatorset for the material.
The actual quantity counted within the course of a physical inventory is entered in the material master as the newquantity for the material. The difference between the quantity counted and the quantity recorded in the system isposted in Materials Management and if this results in a reduction in stock a posting is made in FinancialAccounting as follows:“Debit ‘Expenses from physical inventory differences’, credit ‘Stock’.”
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 372/889
© SAP AG
Material Valuation in the SAP System IHow m aterial movem ents and usually material stocks arevaluated within a fiscal year for FI and CO
Material master: Price control indicator: ?
V price(average)
S price(standard)
Movingaverage
price
x qty movedand/or stockqty
Periodicunit price
using thematerial ledger
x qty movedand/or stockqty
Price fromreleased standard
cost estimate
x qty movedand/or stockqty
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 373/889
© SAP AG
R
Material Ledger Closing
Material ledger closed for allmaterials in a valuation area
Value differences broken down
New periodic unit pricecalculated
Material revaluated, wherebythe price can be changedmanually
Program can be executed
online
or
in the background
No manu al price change possible
Material ledger closedfor a material
When the material ledger is closed for a material, the price difference postings are broken down and the balance
posted to the stock account, if sufficient stock coverage exists. If stock coverage is insufficient, the balance isposted in the relevant proportions to the stock account and to the price difference account.
The new periodic unit price is calculated by dividing the total value by the total stock and remains the same untilthe material ledger is closed or a price change made. A manual price change can only be made via the Material
closing function.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 374/889
© SAP AG
Material Price Changes
Material price change => Revaluation doc ument
Price
change
Price: 4.00Total stock: 10 pcTotal value: 40.00
Price : 4.50Total stock : 10 pcTotal value : 45.00
Expenses/revenue reval.
5
Stock account
5
“Old” valuation“Old” valuation “New” valuation“New” valuation
The change in the valuation price of a material is not a master data change but an accounting transaction that leads
to the revaluation of the total stock of a material in a valuation area.
When a material is valuated at standard price, it can often be necessary to change the valuation price when there isa large difference between the moving average price (which reflects developments in the delivered cost of thematerial) and the standard price.
When a material is valuated at moving average price, the valuation price changes in accordance with the deliveredcost of the material. A manual price change is therefore only necessary in exceptional circumstances - for example,if no movements have taken place over a long period of time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 375/889
© SAP AG
Lowest Value Determination
Comm ercial/tax price 1Comm ercial/tax price 2
Material master
As per rate ofmovement or
range of coverage
Percentagedevaluation
Commercial/taxprice 1
minus devaluation
Multi-level
As per currentmarket prices
Lowestcurrent price
Valuationprice
Lowestcurrent
market price
Minimum
Single-level
As per rate ofmovement or
range of coverage
Percentagedevaluation
Valuation priceminus devaluation
Lowestcurrent price
Lowestcurrent
market price
Valuationprice
Minimum
As per currentmarket prices
Single-level
Both methods to determine the lowest value can be used separately (single-level procedure) or in combination
(multi-level procedure).
Market prices can be determined by analyzing receipts for purchase orders (goods receipts and invoice receipts).Market prices from purchasing info records, purchase orders and contracts can also be used.
Materials that are slow/non-moving or that have a long range of coverage can be devaluated by a percentage.
The results of lowest value determination can be used for drawing up a balance sheet for both tax and commercialpurposes. Material stocks can also be revaluated.
To update the results of lowest value determination in the material master and to create a batch input session forrevaluating material stocks, you have to run these programs in the background.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 376/889
© SAP AG
R
Closing Operations andDocumentation
Once a m onth at the start of a new period the period closing program ha sto be run in Materials Managem ent. This program is run in the backgroundand does the following:
It closes the period before last and opens a new period to whichpostings are made in Materials Management. MaterialsManagement postings can only be made to the current period andthe previous period.
It updates stock and consumption values for the previous monthand the current period.
If the new month coincides with a new year, the previous yearfields are also filled.
A num ber of reports are available in the Log istics Information System toenable Materials Managem ent to document stock and consump tion figures.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 377/889
© SAP AG
INTRASTAT Declaration
Vendor
master record
Import data
Import data
Materialmasterrecord/
info record
Dataselection
Reporting period03/1994
INTRASTATdeclaration
Paper
PC file
PO
Vendor 123Paris
100 pc mat XY
GR : 10.03.IR: 12.03.
Errorlog
Data required for INTRASTAT declarations can be maintained in purchase orders placed with foreign vendors
whose legal headquarters are situated in a European Community country.
If import data has been maintained in the vendor master record or in the material master record, this appears asdefault data in the purchase order.
An INTRASTAT declaration is created in two steps:- The goods receipts are selected for those purchase orders that are to be included in the declaration.- The declaration is created based on the goods receipts selected.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 378/889
© SAP AG
R
Summary Closing Operations inInventory Accounting
The quantities counted during a physical inventoryform the basis for valuating stocks.
How material values are determined for the currentassets calculation depends on the origin of thematerials: lowest value determination in combinationwith either LIFO or FIFO methods is used formaterials procured externally; product costing isused for materials produced in-house and W IPcalculation for work in progress.
A number of reports are available in the Logistics
Information System to enable you to document stockand consum ption figures.
© SAP AG
R
Chapter Period Closing in Controlling and inthe Projects System
Scope o f cost accounting and itsrelationship to financial accounting
Restructuring/ValuationPeriodic allocations within cost accoun ting
and settlements to financial accounting
DocumentationInformation systems
ReportingReporting for internal and externalpurposes
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 379/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 380/889
© SAP AG
Controlling in R/3
Cost elements
Cost centersCost centers
Material stocksMaterial stocks
Controlling
ar
ea
Profit
Centers
Person-ne l
Material
Cost objectsCost objects
Profitability segmen ts
AssetsAssets
Externalprocure-ment
Overhead ord.Overhead ord.Overhead proj.Overhead proj.
ProcessesProcesses
CO -CO -PAPA
Billingdoc.
CO -CO -PAPA Revenue types
FIFI
MMMM
HRHR
Capital AMAM
CO -CO -OM -OM -CE LCE L
CO -CO -OM -OM -CC ACC A
CO -CO -AB CAB C
CO -CO -OP AOP A
CO -CO -AB CAB C
AAAA MMMM
CO -CO -PCPC
SDSDAccr.
EC -EC -PC APCA
.
.
.
Controlling in the R/3-System consists of:
Overhead Management (CO-OM)
- Reconciliation Ledger- Cost Center Accounting- Overhead Orders and Projects- Activity Based Costing
Product and Production Management
Profitability Analysis
Profit Center Accounting can also be used to provide internal views of the enterprise from Enterprise Controlling(EC).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 381/889
© SAP AG
Organizational Units in the SAP System from a CO Standpoint
Financials
Companycode
Organizationalunit in externalaccounting
Businessarea
Independentaccountingunit (for internalbalance sheets)
ControllingControlling
ProfitProfit
centercenterControllingControlling
areaarea
Organizationalunit inControlling
Organizationalunit inProfitabilityAnalysis
Organizationalunit inProfit CenterAccounting
Client
Cross-applicationunit (technicalsub-division)
Logistics
Plant
OperatingOperating
concernconcern
Organizationalunit inCost CenterAccounting
CostCost
centercenter
Organizationalunit in MaterialsManagementand PPS
The company is defined for financial accounting using company codes and business areas, and for cost accounting
using a controlling area, an operating concern, cost centers and profit centers.
The controlling area represents the structure of the enterprise from the standpoint of controlling. A company codeis a unit for which financial statements are created in Financial Accounting. This can be but need not be identical tothe controlling area.
The operating concern is an organizational unit for which the sales market is segmented in a uniform way.
In addition to these units, another important unit in Controlling is the plant, which represents a business location orbranch of a company. The plant is an organizational unit in Materials Management, Logistics and ProductionPlanning, and is assigned to a company code -- and therefore also to a controlling area -- via its assignment to avaluation level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 382/889
© SAP AG
Assignment of Company Codes to Controlling Areas
Companycode
Companycode...
Companycode 1
Companycode n
ControllingControlling
areaareaControllingControlling
areaarea
You can combine company codes and controlling areas in different ways. This makes it possible to represent
companies with different organizational structures.
If more than one company code is assigned to a controlling area, you can perform cost accounting across companycode boundaries. This means, for example, that you can allocate data to different company codes.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 383/889
© SAP AG
Combination of Company Codes andControlling Area
Business area 0001Business area 0001
Business area 0002Business area 0002
Business area 0003Business area 0003
Company code 1 Company code 2
ControllingControllingarea 1000area 1000
Business area 0001Business area 0001
Business area 0002Business area 0002
Business area 0003Business area 0003
Business area 0001Business area 0001
Business area 0002Business area 0002
Business area 0003Business area 0003
FI
CO
Reconciliation ledgerReconciliation ledger
If you work with business areas in a company code, these business areas are also used in cost accounting.
If more than one company code or business area is assigned to a controlling area, it may become necessary toreconcile the data in Financial Accounting and Controlling if you have cross-company or cross-business-areaallocations. This is possible using the reconciliation ledger. The reconciliation ledger creates the reconciliationpostings which are needed for this in Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 384/889
© SAP AG
The Chart of Accounts
0 1 2 3 7 8 9Currentfinancialassetsandshort-termcapital
4Non-operatingexpensesandprofits
Stoffe -Bestände
primarycostele-ments
Transferof FIpostings
Imputingcosts
Distrib.
5 6secon-darycostele-ments
Assess-ment
Stock ofsemi-finishedandfinishedgoods
Income/ Changesin stock/ capitalizedinternalactivities
Transferof FIpostings
Clo-sing
secon-darycostele-ments
Internalalloca-tions
Ordersettle-
ment
Financial AccountingFinancial Accounting CO AccountsCO A ccounts Financial AccountingFinancial Accounting
ControllingControllingOverhead
ManagementProfitability
Analysis
Example: GKR
The chart of accounts contains all the accounts in Financial Accounting and all the cost elements in Controlling.
From the cost accounting point of view, this represents an integrated accounting system, since the expense andrevenue accounts in Financial Accounting correspond to the primary cost elements and the revenue elements, andthe postings are passed on to cost accounting in realtime.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 385/889
© SAP AG
Primary cost elements
Primary cost elementsCost elements forimputed costs
Secondary cost elements
Allocation cost elementsAssessment cost elem.Overhead surchargesCost elements for ordersettlement
Revenue elements
Revenue elements
Sales deductions
Account
G/L accounts Subs.ledger accts
Inc.sta tem t a ccts B al.she et acc ts M at. sto ck accts
Expense accts Fxd asset accts
Accounts thatcan receive Customer acctsdirect postingse .g. reco nc.a ccts V endo r
accountsVendorpayables Vendor 11111,000
1,000Revenue accts
Accounts thatcan receive Financial assetdirect postings m gm t accts
e.g. bank accts
Cost Elements
Expense accounts in Financial Accounting are stored in cost accounting as primary cost elements. The primary cost
elements need to be defined as G/L accounts in Financial Accounting before you can create them in costaccounting.
Primary cost elements must always be assigned to a cost-bearing object, such as a cost center.
Secondary cost elements are used exclusively in cost accounting. They cannot have a corresponding G/L accountin Financial Accounting. These are only defined in Controlling.
If you want to analyze revenues in cost accounting, you need to create revenue elements in cost accounting, similarto the primary cost elements. Revenues in cost accounting are purely statistical.
Each cost element is assigned a cost element type which determines which activities the cost element can be usedfor. For example, cost element type "3" (Imputed cost element/cost element %) is used to assign imputed costs foroverhead. This cost element type also allows primary costs to be posted from Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 386/889
© SAP AG
Allocating Costs to CO Objects I
Allocation Criteria
Receiver Sender
Allocation cost centerAllocation cost center"periodic reposting""periodic reposting"
Service cost centerService cost center
"Distribution""Distribution"
Service cost centerService cost center
" Internal activity" Internal activity
allocation "allocation "
Primary cost centerInternal order/Project
Retain original costelements
Retain original costelements
Use cost elements forinternal activityallocation
Cost centerInternal order/Project
Cost center, Internal order,Project, PP order
Credit objectCredit object
Cost ctr / accrual mgt orderCost ctr / accrual mgt order
"Accruals""Accruals"
Use settlement costelements
Cost center
Service/ Primary cost centerService/ Primary c ost center
"Activity clearing at actual"Activity clearing at actual
activity price"activity price"
Use cost elements forinternal activityallocation
Cost center
Whereas the first four accounting methods listed in the picture are only used in Overhead Management, the other
two can also be used for objects outside of Overhead Management.
All allocations can be repeated as often as you want.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 387/889
© SAP AG
Cost Clearing in External Accounting
l Settlement from internal accounting to externalaccounting takes place through:
n Settlement of investment orders to assets underconstruction or assets
n Settlement of overhead cost orders to generalledger (e.g. to fixed asset clearing account, whereFI-AA cannot be used)
n Settlement of production controlling to inventoryaccounting
n Settlement of projects (for settlement of orders)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 388/889
© SAP AG
Reconciliation Ledger
...
General ledger
Reconciliation postings
Controlling
001 002001 002 001 002
Company codesBusiness areas
Reconciliation postings
Navigations
aidsReconciliationreports /Costanalyses
The reconciliation stores all the costs in all of Controlling in summarized form. The reconciliation ledger
represents cost element accounting in the R/3 system.
For cross-company or cross-business-area postings in Controlling, the system only creates line items inControlling. This information is not automatically passed on to Financial Accounting. The reconciliation ledgerlets you reconcile these postings with Financial Accounting.
Apart from reconciling Controlling and Financial Accounting, the reconciliation ledger also has the followingfunctions:
CO cost analyses with short runtimes
Navigation tools and an introduction into Controlling from the standpoint of profit and loss statements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 389/889
© SAP AG
Structure of the Reconciliation Ledger
AccountCompany codeBusiness areaOriginObject typeObject classFunction area
AccountCompany codeBusiness areaOriginObject typeobject class
Function areaTransactionDebit/credit indicatorControlling area currencyControlling area currencyCompany code currencyCompany code currencyGroup currencyGroup currencyQuantityQuantity
ObjectObject
PartnerPartner
This picture shows the structure of the summary records in the reconciliation.
In the reconciliation ledger, the postings are distinguished according to
company code
business area
origin (sub-division of the cost elements)
object type (cost center, order, project, etc.)
object class
function area
All the objects in Controlling (cost centers, orders, etc.) are assigned in some way to an object class. Depending onthe assignment, the reconciliation ledger updates one data record for the object class for each posting to that object.This gives you the high degree of summarization.
For internal allocations, the fields listed in the graphic are stored for partners as well (senders, receivers). Thismakes it easy to represent transfers between company codes.
In addition, the records are updated according to the business transaction and according to credits and debits.
Three currency amounts (controlling area, company code and group currency) and one quantity are updated.
The reconciliation ledger is updated either simultaneously with each posting or later using a special postingprogram.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 390/889
© SAP AG
Reconciliation Postings
Company code:Object class:
Company code:Object class:
Activity:Debit/Credit:
Value:
0001Overhead001OverheadTransferCredit$500-
0002Overhead001OverheadTransferDebit$500+
of thereceiver
of thesender
Profit/loss accts:Internal transfers
500
500
500
500
Account determination
$500
Company code0002
Company code0001
Reconc.ledger
Generalledger
Allocation accounts
Postings in Controlling which affect different company codes, business areas or function areas can be passed on to
Financial Accounting in order to create reconciliation postings there.
You can create reconciliation postings at any time. However, be sure to do so after the last relevant CO postingshave been made.
Prerequisites for reconciliation postings are:
Adjustment and clearing accounts must exist in Financial Accounting
The adjustment accounts must be assigned to business transactions or object types, or a combination of these.
Utility functions are available when you create reconciliation postings. These include the functions “Detail list”and “Test run”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 391/889
© SAP AG
Reconciliation Reports
DifferenceDifferencedue todue to
transferstransfers
OKOK
General General
ledger ledger
FIFI COCO Reconciliation Reconciliation
ledger ledger
Reconciliation Reportfor company code 0001
Account FI CO Balance400000 200000 150000 5000050000415000 500000 500000 0
Special cost element reports are available to let you analyze the reconciliation ledger.
These reports display the figures in cost accounting and in the general ledger.
You can analyze the reconciliation ledger across application boundaries to determined the costs incurred. You candisplay the costs according to object types, function areas, object classes, company codes or business areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 392/889
© SAP AG
Account-Based and Costing-BasedProfitability Analysis
Account Plan Actual
800000 Revenues808000 Sales deductions890000 Cost of goods m fd
550000 Cost center assessment231000 Price difference account
- Display in account form- Reconciliation with Financial Accounting
at account level
Value field Plan Actual
Sales qua ntityRevenuesSales deductionsVariable material costsVariable production costsVar. misc. cost of goods mfdVar. cost center under/overabsorp.Variable price variance from prod.Variable qty variance from prod.
Other variable variances from prod.- Display in items of the contrib.
margin scheme- Reconciliation at a higher level
(account groups, item groups)
Account-basedprocedure
Costing-basedprocedure
Profitability Analysis uses two different approaches, which you can use individually or at the same time:
the account-based approach
Costs and revenues are displayed in accounts structured according to those in Financial Accounting.This makes itpossible to reconcile your data in Profitability Analysis with that in Financial Accounting at the account level.
the costing-based approach
Costs and revenues are displayed in values fields which you yourself define. The cost elements are then assignedto these value fields. In addition to value fields, you can also use quantity fields. Value fields let you break downcosts to different items -- independently of the breakdown in financial accounting -- where you see it asimportant. This means, for example, that you can decide in how much detail you want to see the productionvariances and define your value fields accordingly.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 393/889
© SAP AG
Transfer of Payables/Receivables
Item 1 Profit center A 1,000Item 1 Profit center A 1,000Item 2 Profit center B 2,000Item 2 Profit center B 2,000Item 3 Profit center C 3,000Item 3 Profit center C 3,000
1st step: Carry out period-closing activities for payables and receivables inFI (payables and receivables are sorted according to profit center)
2nd step: Run transfer program in Profit Center Accounting
Sales order Posting in FI
to revenue 1,000 PrCtr Ato revenue 1,000 PrCtr AReceivables to revenue 2,000 PrCtr BReceivables to revenue 2,000 PrCtr B
to revenue 3,000 PrCtr Cto revenue 3,000 PrCtr C
Receivables Profit center A 1,000Receivables Profit center A 1,000Receivables Profit center B 2,000Receivables Profit center B 2,000
Receivables Profit center C 3,000Receivables Profit center C 3,000
FIFISDSD
EC -EC -PC APC A
Before you can transfer payables and receivables, you first need to calculate the payables and receivables to be
split in Financial Accounting. In this step, the payables and receivables are broken down according to profit centerand business area. The results are saved and displayed as a list.
Then you can transfer the data to Profit Center Accounting. You receive a list of all the company codes in thecurrent controlling area. Select the desired company codes and choose the periods you want to transfer. Thepayables and receivables are posted to Profit Center Accounting in the reconciliation accounts in the general
ledger. No Financial Accounting documents are created in the process. If you choose line items, the system creates a line item for each customer and vendor in Profit Center Accounting. The system displays an error log when processing is finished. You can analyze the posted data using standard
reports in Profit Center Accounting. The reports show the closing balance for the selected period. Note: The program first transfers the closing balance of open payables and receivables. It also finds the closing
balance for the previous period and posts this with a negative sign. Consequently, the summary records in eachperiod contain the movements in the payables and receivables, as is usually the case in Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 394/889
© SAP AG
Report Techniques in Cost Object Controlling
Auftrag123Auftrag123 TargetTarget ActualActual
MaterialMaterial 1,8001,800 3,0003,000
Internal activitiesInternal activities 60 0600 600600
External activitiesExternal activities 40 0400 400400
Plant activityPlant activity 2,8002,800 --
BalanceBalance 1,2001,200
Plant 01Plant 01 TargetTarget ActualActual
Material AMaterial A 6,0006,000 6,0006,000
Material BMaterial B 12,00012,000 17,50017,500
Material CMaterial C 5,5005,500 7,5007,500
Material BMaterial B TargetTarget ActualActual
OrderOrder 123123 2,8002,800 4,0004,000
OrderOrder 345345 3,5003,500 4,5004,500
OrderOrder 456456 2,5002,500 3,0003,000
Order selection
Product drill-down
MaterialCost center/
activity typeWBS element
Cost objectOrder
Cost element report
Itemization Origin Line itemsOrder/costobject hierarchy
Plant 01Plant 01
Material BMaterial B
OrderOrder 123123
OrderOrder 345345
Object list
You can call up reporting either directly in cost element reporting or via the product drill-down, order selection or
order/cost object hierarchy.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 395/889
© SAP AG
CO-PA Information System
Flexible hierarchy
Company codeCompany code
DivisionDivision
Product groupProduct group
AA BB CC ZZ
. . .. . .
Line itemsLine items
Report type "segmentlist/ranking list"
RevenuesSales deductionsNet revenuesCGM
CM ICGM
variable
fixed-
-
-
ZXAB
xxxxxxxx
. . .
Report type"step-down"
. . .
Exception reporting
yy > 25,000 USD
Product group A
P ro du ct 1 yyP ro du ct 2 yyP ro du ct 3 yy
ProductProduct
A number of methods are available to let you analyze the profitability of the segments of your business:
flexible hierarchies of characteristics, navigation within these hierarchies and display of reports in step-downform for value fields or accounts
displaying a ranking list of profitability segments, sorted according to criteria which you can define
display of profitability segments which fulfill certain criteria and highlighting of especially critical segments
You can define your own reports to meet your company’s requirements. There are two types of report which youcan define:
a basic report, which you can define quickly and easily in order to analyze specific information spontaneously
a form report, which provides you with all the available formatting and display functions, primarily for use asstandard reports for repeated analyses
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 396/889
© SAP AG
R
Summary Period Closing InControlling And Projects System
The main organizational unit in OverheadManagement and Production Controlling is thecontrolling area, which can store cross-company-code as well as cross-business-area data.
The reconciliation ledger m akes it possible for you totransfer the data in cost accounting to financialaccount for the purpose of reconciliation.
© SAP AG
R
Chapter Closing Operations for AssetAccounting Assignment of assets to balance sheet
Count/check- Report tree (e.g. asset lists)
Restructure/assess value- determining depreciation- settling investment orders to assets under
construction or assets- capitalization of assets under construc tion- post cost-acct. depreciation/imputed interest- posting book/tax depreciation
Document- asset history sheet
Report- property list
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 397/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 398/889
© SAP AG
. . .
Company code 1001
Balance SheetBalance Sheet
1000
Company code 1000
Balance SheetBalance Sheet
1000 2000 3000 - - -
AssetsAssets
intangible assetsintangible assets
fixed assetsfixed assets
financial assetsfinancial assets
Profit + loss statementProfit + loss statement
ExpensesExpenses
depreciationdepreciation
- - -
Business area
Profit + loss statementProfit + loss statement
ClientClient
Assets on the Balance Sheet
SoftwareSoftware
MachinesMachines
SecuritiesSecurities
1 0 0
5 0
The client is the highest level in the SAP System hierarchy. Specifications which you make on this level apply to
all company codes.
Each company code is an independent accounting unit. The legally required balance sheet and profit and lossstatement are created on this level.
A business area is a separate unit in business terms for which an internal balance sheet and profit and lossstatement can be created.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 399/889
© SAP AG
C os t ce nte r O rde r
ACTUAL PLAN
Posting asset values
Investmentsupport
Periodic Processing - OverviewPeriodic Processing - Overview
Index figuresYear Index fig.yyyy 100.000yyyy+1 105.125yyyy+2 109.857
COCO
Revaluation
Depreciationposting run
Primary costplanning
Depreciation area XY: ExampleDepreciation area XY: Exampleàà periodic posting of asset valuesperiodic posting of asset values
Asset balanceAsset balance AccountAccount
10000 10000
31
Dec
Calendar
Fiscal year change
31
Dec
Calendar
Fiscal year change
Year-end closing
Fiscal Year change/Year-end closing
Settings
. . .
PeriodicPeriodicprocessingprocessing
Periodic processing comprises those tasks in Asset Accounting which must be performed at periodic intervals.
Also included are tasks to be performed as part of the special valuation of fixed assets (for example, calculatingreplacement values).
Replacement values and insurable values are updated in the system with the help of index series. You need todefine the characteristics of the index series in Asset Accounting Customizing. The specification of currentindex figures is a regular Asset Accounting task.
Investment support is a subsidy which a company has received for certain asset investments. Assets which areeligible for such a subsidy are marked in the asset master records with an investment support key (for furtherinformation, see the System Administration Guide). All specifications for claiming the investment support arestored in the definition of this key. You can post the claim manually or in a mass procedure.
At present only the values of one depreciation area can be automatically posted online in Financial Accounting:Therefore, the changes to asset values (transactions) from other areas with automatic posting have to be posted
periodically to the appropriate reconciliation accounts. In the case of derived depreciation areas which do notrecord acquisition and production costs, the program posts proportional value adjustments due to retirements,transfers, post-capitalization and so on.
If you want to plan primary costs on a cost center basis, you can periodically determine planned depreciationand interest and pass these on to primary cost planning in the CO system via a report.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 400/889
© SAP AG
Report Selection
Asset list
Balance sheet explanations
Explanations for P&L
Cost accounting
Depreciation forecast
Special valuationsReconciliation
Preparations for closingDaily total Taxes
History
Individual asset
The Asset Accounting Information system consists of a report tree. The report tree is a freely definable
hierarchical structure. You specify the structure of the report tree in Asset Accounting Customizing underInformation system.
When you double-click on a node of the hierarchy, the system calls up a standard report. SAP provides astandard report tree (FIAA) for Asset Accounting. You can copy this tree and modify it as needed:
remove branches of the structure
add branches to the structure
change the report call (call of a user report)
The report tree is found in the application menu for Asset Accounting under Info system. The standard report treecontains all the standard reports for Asset Accounting. The system always displays the report tree that is currentlydefined in FI-AA Customizing.
You can copy and modify the standard report tree or the report tree of another user, under Edit B User tree. Inthis way, you can set up the information system according to the needs of the individual user.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 401/889
© SAP AG
Bus.transactions during"under construction"
phase
Cost center
Settlement of Cap. Investment Orders
Capital Investment Measure
Order
Asset under construction
Asset historysheet
Periodicsettlement
Asset 1Asset 1
Asset 2Asset 2
Asset 3Asset 3
Finalsettlement
The SAP-IM Investment Management component enables you to create orders that automatically have an attached
asset under construction. This is possible when you enter an investment profile in the master record of the order.
During the construction phase, you post all business transactions to the order. During the monthly settlement, allitems that are not settled directly to receivers in controlling (such as cost centers) are settled directly to the assetunder construction. In your monthly financial reports, the capital investment measure appears under assets.
At the final settlement, you settle the asset under construction to the final receivers. You enter these receivers inthe settlement rules for the order. The asset under construction is cleared automatically at the time of the finalsettlement.
For this special type of order, you can use both the usual methods of settlement for internal orders, as well as aspecial line item settlement.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 402/889
© SAP AG
Asset 3Asset 3
Asset 2Asset 2
Asset 1Asset 1
Gen. masterdata
Depreciationareas
A cqu is. R etm t. T ransfers
Asset underAsset under
constructionconstructionAcquisitionsAcquisitions
InvestmentInvestmentsupport measuressupport measures
Down paymentsDown payments
SpecialSpecialdepreciationdepreciation
Depreciation areasDepreciation areas
T r a n
s f e r s
A c q u i s i t i o
n s
Capitalization of Assets under Construction
Asset historysheet
Com pleted assets
A.u.C.
Buildings
General master dataGeneral master data
Automatic handling of specialdepreciation and investment support!
Assets you produce yourself have two phases that are relevant to Asset Accounting:
the under construction phase
the useful life.
Generally, the assets have to be shown in two different balance sheet items during these two phases. Therefore,they have to be managed using a different object or asset master record during the under-construction phase thanfor the completed asset. The transfer from the under-construction phase to completed asset is referred to here as“capitalization of the asset under construction.” You can manage assets under construction in the FI-AA Systemin two ways (depending on the functions you need):
as a 'normal' asset master record
as an asset master record with line item management.
The capitalization of the asset under construction is basically the transfer to a completed asset. This transfer ishandled differently in the two instances.
When you capitalize the asset under construction, the system automatically separates the transactions from theprevious year from the transactions from the current year:TTY 340 - Acquisitions from previous years transferred from asset under constructionTTY 341 - Acquisitions from previous years transferred to completed assetTTY 345 - Acquisitions from current year transferred from asset under constructionTTY 346 - Acquisitions from current year transferred to completed asset
If you have more extensive capital investment measures, we recommend using the R/3 IM (InvestmentManagement) System. Using this system, you can represent capital investments simultaneously as assets underconstruction (for accounting purposes) and internal orders or projects (for controlling purposes). For moreinformation, see the documentation for the IM (Investment Management) System.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 403/889
© SAP AG
Line Item Settlement of Asset under Construction
Asset u. Const.Asset u. Const.
InvoiceInvoiceEngineers, Inc.Engineers, Inc.
steel girderssteel girders
excavationexcavation
InvoiceInvoiceConstructo,Constructo, Inc.Inc.
beamsbeams
constructionconstruction
InvoiceInvoice
Electro, Ltd.Electro, Ltd.
copper cablecopper cable
InstallationInstallation
11
22
33
100%100%
70%70%
20%20%
10%10%
10%10%
80%80%
Office buildingOffice building
Heating systemHeating system
LightingLighting
Cost CenterCost Center
SupplierWithdraw fromstock
Internal activityOrder
ASSETS
EX-PENSE
When performing a line item settlement of an asset under construction to one or more completed assets, you
should proceed as follows:
1. Select all line items which you want to settle in the same proportion to the same receiver.
2. Define the distribution rule for these line items.
3. Post the settlement of line items in the desired manner to the specified receivers.
Please note that this posting procedure settles all line items to which a posting rule is allocated.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 404/889
© SAP AG
Depreciation Posting Program
Ordinarydepreciation
Specialdepreciation
Periodicrevaluation
I n d e x
I n d e x
manuallyplanneddeprecia-tion
Dep.Dep.--
PPOOSSTTIINNGG PPRROOGGRR
AAMM C ost cen te r O rd er
Cost element
COCO
Individual assets
Accounts
FIFI
Interest10 %. . . . .
FI-AAFI-AA
The calculation and planning of depreciation, interest and revaluation is controlled by keys in the Asset
Accounting system. They can also be entered manually using a special posting transaction (for moreinformation, see current-value depreciation). In both cases, these planned values in Asset Accounting have to beperiodically posted to the corresponding expense and asset balance sheet accounts in the general ledger. Thisperiodic posting takes place using a batch input session. The posting session also posts the different depreciationtypes, interest and revaluation, in addition to the writing-off and allocation of special reserves. The system doesnot create individual documents, only summarized posting documents (per general ledger account).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 405/889
© SAP AG
Documentation: Asset History Sheet
APC FY start- Dep. FY start
= Book val. at FY start
+ Acquisition- Dep. on acquis.
Post-capitaliz.
- Retirement+ Dep. on ret.
Down payment
TransferDep. on transfer
Inv. support
= Current APC
Accum. dep.+
Write-up=
Curr. book val.
0 10 20 30 99
The asset history sheet is the most important and most comprehensive year-end report or intermediate report.
You can create it using any sort versions, and with totals at any group level, just like any other report. Inaddition, you can create a compact totals list that does not contain information on the individual assets.
Basic versions of the asset history sheet:
You can now freely define line and column structure of the asset history sheet. SAP supplies country-specificversions of the asset history sheet. These meet the legal requirements in the given country. There are alsoadditional history sheet versions.
You can define your own history sheet version. You can freely define
the size (maximum of 10 lines by 8 columns),
the headers of the history sheet items,
supplying of values to the history sheet itemsEnter this history sheet version as a parameter when you request the asset history sheet.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 406/889
© SAP AG
Fiscal Year Change/Year-end Closing
Asset valuesat fiscal year start Year 2
Transaction 10000 0APC 10000 10000Ordinary dep. 3000 - 2100-Net book value 7000 4900
Asset valuesat fiscal year start Year 1
Transaction 0 10000APC 0 10000Ordinary dep. 0 3000 -Net book value 0 7000
31
Dec
Calendar
Fiscal Year Change
31
Dec
Calendar
Fiscal Year ChangeYear-end closing
Year-end closing programYear-end closing program
- Check:- Check:Can the year-end closing be carried out?Can the year-end closing be carried out?
- Maintenance of the last closed fiscal year- Maintenance of the last closed fiscal year
per company codeper company code
Closing reportsClosing reports
- Asset history sheet- Asset history sheet
- Asset list- Asset list- . . .- . . .
Depreciation posting runDepreciation posting run1.1.
2.2.
3.3.
Year-end closing
Periodic processingPeriodic processing
Fiscal year changeFiscal year change
Fiscal Year Change
The fiscal year change program opens new annual value fields for each asset.
The earliest you can start this program is in the last posting period of the old year.
You have to run the fiscal year change program for your whole company code.
SAP provides you with a check report for year-end closing. It checks
whether the fiscal year change was completed for all assets,
whether depreciation was fully posted,
whether errors exist for any assets.
In addition, if the program finds no errors, it updates the last closed fiscal year for each depreciation area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 407/889
© SAP AG
R
Summary: Closing Asset Accounting
The report tree in Asset Accounting provides num erous reports forcounting and checking assets. There is also a query provided for the
inventory directory.
Reclassify/assess value Depreciation and interest are determined automatically using
depreciation keys. These keys are entered in the individualassets. Deprec iation (and/or interest) is displayed in theindividual depreciation areas (book depreciation, taxdepreciation, cost-accounting depreciation, and so on).
Assets under construction can be posted directly, and arecapitalized using the functions of Asset Accounting. There arealso assets unde r construction us ed in con junction with cap italinvestment orders and projects. These assets underconstruction are capitalized at the final settlement of themeasure (order or project) attached to them.
The planned depreciation (or interest) is posted to the generalledger using the d epreciation posting program.
The asset portfolio can be documen ted using list reports. Externalreporting needs are met by the asset history sheet.
© SAP AG
R
Chapter Closing Procedures For FinancialAccounting
Check/count- occurs in the subledgers
Valuate/regroup- accrual/deferral postings- valuation of foreign currency balance sheet accounts- GR/IR clearing account analysis
- BA /PC subsequent adjustment/prof.segm.adjustment Document
- flexible reporting- financial statement version- group evaluations- planning- balance audit trail (accumulated)
Report- tax
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 408/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 409/889
© SAP AG
Accrual/Deferral Postings
Accrual/Deferral Postings
Anticipated(accrued) Transitory(deferred)
Service transctn
Payment transctn
Payment transaction
Service transaction
now
later
Example:Example: Example:Prepaid rent, taxes oncompany car, etc. affectingthe following year
Leasing expensesmust be allocated to proper period
To ensure that expenses are posted to the correct period, you can enter accrual/deferral documents, and then cancel
them in a later step (collective processing). The cancellation date (flag) in that document is then regarded as theposting date of the cancelling document.If you need to do accruals/deferrals often, the recurring entry program is recommended.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 410/889
© SAP AG
Accrual/Deferral Posting: Warehouse Lease
Start of warehouse lease
Rent prepaym ent: quarterly basis
Full expense
1500
Period 121/31 2/28
Accrual/Deferral
-1000
12/31
01/01
- 0
Expenses hit
Periods 01 and 02
Cancellation posting
1000
12/1
Prepayment of rent on 12/1
Posting: Debit Occupancy costs credit Bank 1500
Accrual/Deferral posting on 12/31Debit Accrued income credit Occupancy costs 1000
Cancellation posting on 01/01Debit Occupancy costs credit Accrued income 1000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 411/889
© SAP AG
Automatic Postings - Exchange Rate Differences
Exch.rate diff. Exch.rate diff.for open items for open items
Sub-ledger acct G/L account
Currency LC Currency LCOI management OI management
OI1 = 100 USD OI1 = 200 GBP
OI2 = 500 USD OI2 = 800 GBPOI3 = 300 CHF OI3 = 400 NLGOIn = 900 FRF OIn = 500 NLG
LC = L ocal currencyFC = F oreign currency
Exch.rate diff.in
foreign currencybalances
G/L account
Currency FC
Transactn Transactnfigures figures
in in
LC FC
Use program RFSBEW00 to valuate foreign currency balances.
Use program SAPF100 to valuate accounts managed on an open item basis.
You can only use G/L accounts as foreign currency balance sheet accounts. You can only post to these accounts inthe currency defined in the account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 412/889
© SAP AG
Exchange Rate Differences in Foreign CurrencyBalances
Chart of accts
AAAA
Key Expense accpount Revenue account
|___| Losses from foreign Gains from foreigncurrency valuation 1 currency valuation
FWFW Losses from for.curr.val.2 Currency gains 2. . . . . .
G/L Account
Account number 123456 Bank FCChart of accounts AAAACompany code 0001
Currency FCExch.rate diff. keyExch.rate diff. key FCFC
Foreign currency accounts are valuated by balance.
You can calculate exchange rate differences and post them via batch input using the RFSBEW00 program.
Exchange rate differences in foreign currency balance sheet accounts are posted to various gains and lossesaccounts based on the exchange rate difference key in the G/L account master record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 413/889
© SAP AG
Valuating Foreign Currency Balance Sheet Accounts
Postingrates
Foreign curr. balance sheet acct. Exchan ge ratelosses account
1,6
1,5
1,4
1000
100
2000
1600
150
2800
480 480
FC LC LC
Document
Account valuationAccount valuation
Valuation rateat key date:
1,3
FC balance Xrate at key date
= 2900 x 1,3= 3770
Cumulative balancein local currency
4250
Difference = 480 BatchBatchInputInput
if required
Adjustment postingAdjustment posting
in local currencyin local currency
Valuationmethod
Depending on the valuation method used and the balance of the foreign currency balance sheet account, you may
end up devaluing or revaluing your accounts.You can run the valuation run with the same selections as many times as you like.If new transactions requiring valuation have been entered since the last valuation, they will be the only items in thecurrent run included in the valuation process.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 414/889
© SAP AG
GR/IR Clearing Account Analysis and DeclaringAcquisition Tax
700 70020 20
Situation
Adjustment postings
Balance sheet
Goods GR/IR clearing Vendor
10 020 0
100200
(V1)(E1)
40 0(V1) 400
Not yet delivered GR/IR adjustment Not yet calculated
400 400300 300
In te rim acco un t A cq uis itio n tax -in co min g
20(V0)20(E1) 20
Acquisition tax-outgoing
20
B a l a n c e S h e e t
BatchBatchInputInput
( + Reversal docs: key date + 1 )
Analysis
Logs
Entered duringprogram run
Adjustment postings to the GR/IR clearing account are made whenever you recognize
- Goods which were delivered by the key date, but not yet invoiced, or- Goods which were invoiced by the key date but not yet delivered.
Additionally, you can declare the acquisition tax for goods received but not yet invoiced.You can also balance goods receipts with their accompanying invoice receipts, if necessary.Acquisition tax is then posted for any remaining balance.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 415/889
© SAP AG
Subsequent BA/PC / Profitability Segment Adjustment
Invoice (open items, flagged for subsequent debit)
-- Receivables / PayablesReceivables / Payables- G /L accou nt item 1
Business area 0001Cost center 0001Profit Center 0001
- G /L accou nt item 2Business area 0002Cost center 0002Profit Center 0002
-- Tax itemTax item
1 Calculate subsequent debit(Information in document)
2 Post subsequent debit Business area 0001 / 0002Cost center 0001 / 0002
3 Special functions: Profit center 0001 / 0002
Posting run logStart reversal run (erroneous run) Zero-balance posting
Subs.BA/PC AdjustmentSubs.BA/PC Adjustment
Payment (clearing)
- Receivables / Payables- G /L acco un t item
-- Cash disct itemCash disct item
Profitability Segment Adj.Profitability Segment Adj.(cash d isct distrib.; still:definite ex.rate diff.)
Business area 0001 . . . Profit center 0001 . . . Cost center report 0001 . . .Bal.Sht P + L
Receiv-ables . . .Taxes
Cash dsctRevenues. . .
Payables. . .
ReceivablesPayables. . .
CostsCash disct paid
BatchBatchInputInput
The subsequent business area/profit center adjustment breaks the receivables/payables and taxes down into the
additional account assignments “Business area” and “Profit Center”, which are stored in the G/L account items. Incase of an error, you can set up a reversal run.The cancellation posting is carried out if the adjustment item posted is cleared at the key date of the new run.
The profitability segment adjustment breaks down cash discount and exchange rate differences which accrue whencustomer and vendor invoices are paid according to the following additional account assignments from the cleareddocument’s G/L account assignment:
-business area-Partner business area (Consolidation)-Profit center-Partner profit center-some of the CO objects
-all of the fields you defined in the coding block.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 416/889
© SAP AG
Flexible Reporting
Bal.
Receivables
Bal.
Payables
Bal.
Expenses
Bal.
Revenues
Bal.Sht / P + LUser-specificreport tree
Actual / Actual comp.Actual / Actual comp.
Plan / Act. comparePlan / Act. compare
Time series
Drilldown
. . .
Reports
Forms
Standard listSapScript form
ReportPainter
ABAP/4
You have many flexible options available for designing profitability reports. Multiple data collection and
preparation functions (SAP-EIS tools, ABAP/4, Report Painter, SAPScript forms) exist.You can place any kind of evaluation in your own user-specific report tree.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 417/889
© SAP AG
Financial Statement Versions
Directory of Financial Statement Versions
Structure DescriptionXXXX Balance sheet acc.to nat’l regs
Balance sheet / P+L itemsBalance sheet / P+L items
Financial stmt version XXXX Bal.sht acc.to nat’l regs
Hierarchy level 1 _________________________________________________________
1 ASSETS2 LIABILITIES3 Profit and Loss4 Accounts not assigned
Level forwd Text Accnt
Maint.language DGroup acct number ¨Chart of accounts XXXX
You define a financial statement version in two steps:
- Entry in the directory of financial statement versions- Define hierarchy levels and assign accounts
Each version must have the following “special items”:- Assets- Liabilities- Balance sheet profit/loss- Profit and loss results- not allocatable.
The balance sheet profit/loss is calculated by the ABAP/4 program RFBILA00 from the assets and liabilities totalsand placed in the “Balance sheet results profit/loss” item. The Profit and Loss results are determined from allaccounts not assigned to either assets or liabilities, and are placed in the proper position.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 418/889
© SAP AG
Setting Up the Ba lance Sheet Section of a FinancialStatement Version
Balance sheetversion XXXX
Level 1 ASSETS LIABILITIES
SubscribedLevel 2 capital Formation Fixed Current Equity Reserve
unpaid expenses assets assets funds
Level 3 Intangible Tangible Financialassets assets assets
Machinery Down p aym entLevel 4 Real Technical and made for asset
estate assets equipment under constr.
Level 5 Acquis ition Valuevalue adjustment
. . .
max. 10
A financial statement version consists of a maximum of ten hierarchy levels.
You allocate items to each level. The system forms a total/subtotal for each item which is then displayed whenthe program is run.Allocate texts to each item which are also displayed.Allocate the accounts whose balance and account name are to be listed here in the lowest levels of the items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 419/889
© SAP AG
Setting Up the Profit and Loss Section of aFinancial Statement Version
Annual profit before taxAnnual profit before tax
Results of theResults of thebusiness transactionsbusiness transactions
Level 1Level 1 Operating Financial Non-operat. Taxes Approp.ofresult result profit net income
Level 2Level 2 Sales Material Personnelrevenue expenses expenses
Level 3Level 3 Revenue Salesdeductions
Profit / loss
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 420/889
© SAP AG
Account Group Allocation According to BalanceG/L account G/L account G/L accountBANK1 BANK1 BANK1
113100 113101 113102
Balance Balance Balance- 100 + 30 + 50
++ --??
Credit at BANK1 Payables at BANK1----------------------------- ------------------------------Acct no. D C Acct no. D Cfrom / to from / to
113100 X 113100 X113101 X 113101 X113102 X 113102 X
Position varies based onPosition varies based onchanging balancechanging balance
You use account group allocation to determine in which cases the balance of this account group is to appear in this
financial statement item.
D C
X Only if the joint balance of all accounts listed underthis item is a debit balance does it appear here.
X Only if the joint balance of all accounts listed underthis item is a credit balance does it appear here.
The settings listed above are only appropriate for accounts with a fluctuating balance.Example: Bank accounts.
X X This will always appear here irrespective of the balanceof the accounts.Example: receivables accounts
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 421/889
© SAP AG
Texts
Financial statement version XXXX Bal.sheet acc.to nat’ l regs
Hierarchy level n _________________________________________________________
nnnn1 Stocksnnnn2 Receivablesnnnn3 Securitiesnnnn4 Checks, Cash on hand . . .
Text
nnnn4 Checks, Cash on hand
Start of group
Checks, Cash on hand, Central bank and postal giroaccounts, other bank accounts
__ End of group Display total
__ . . .Graduated total Display total
You can write additional texts for each item in a financial statement. You can write up to four lines of text at the
beginning and/or the end of the item.
A graduated total is tallied along with the control level processing. It can be called up from any point within thefinancial statement structure.You output the profit and loss part of the structure in the standard system using the graduated total functionality.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 422/889
© SAP AG
Group Evaluations
Chart of acctsChart of accts
specificationspecification
G/L accountsG/L accounts
in the grp ch/ac.in the grp ch/ac.
G/L accts in theG/L accts in the
company codecompany code
Cht of acctsAAAA
Acct no.175000
Groupacct no. 175000
CC CC
0001 0002
Chart of acctsBBBB
Group chart ofaccounts
AAAA
Acct no.150000
Groupacct no. 175000
CC
0003
Chart of acctsAAAA
Group chart ofaccounts
AAAA
Acct no.170000
Groupacct no. 175000
CC CC
0004 0005
If you want to combine multiple company codes (with different charts of accounts in some cases) under one
group view in your evaluations, you must follow these steps:
Define which group chart of accounts is the common one among the corresponding chart of accounts definitions.
For the charts of accounts involved, enter each G/L account’s group account number in the “Group accountnumber” field, which is found in the cross-company code section of the G/L account master records. Thiscreates a check to see if the account exists in the group chart of accounts.For G/L accounts in the group chart of accounts, the contents of the group chart of accounts field should beidentical to the G/L account number (self-referencing).
In financial statement version you want to use for the group evaluation, specify that the “group account number”,not the account number, is the criterion under which accounts are represented (combining various accounts fromvarious charts of accounts).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 423/889
© SAP AG
Grouping within the Company Code
Master record Master record Account allocation
Account 175000 Account 150000 Other assetsTaxes Taxes
Chart of accts AAAA Chart of accts BBBB __________ _________ _ __ ______ ______ _______ _ Ac co un t n o. D C
from / toGroup Groupaccount number 175000 account number 175000 175000 X
Financial statement version XXXX
Group account number X Chart of accts ______
You can also set the balance sheet program so that all accounts are grouped under their joint
group account number when evaluating a company code individually. Here you also have to select afinancial statement version which references the group account number. This therefore has theeffect of a group term.You use this type of grouping to examine a company code from a corporate group viewpoint.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 424/889
© SAP AG
Evaluations by Country Chart of Accounts
Chart of acctsspecification Operative ch/acOperative ch/acAAAAAAAA Country ch/acBBBB Country ch/acCCCC
G/L accountin chart of accts
Acct no. 175000Acct no. 175000
Description: nnn ...Description: nnn ...
Acct no. 150000
DescriptionDescription : xxx ...
Acct no. 170000
DescriptionDescription : zzz ...
G/L accountin comp.code
CCCC CCCC CCCC CCCC CCCC00010001 00020002 00030003 00040004 00050005
AltAc. AltAc. AltAc.150000 170000 170000
A country chart of accounts can be assigned to each company code in addition to the operative chart of accounts
(company code table). This gives you the capability to do evaluations from a country perspective.
You must also maintain the ‘Alternate account number’ field in the company code section of the G/L accountmaster record. When this entry is made, the system checks whether the account exists in the ‘alternate chart of accounts’.
In the balance sheet program, you can select whether the account numbers and names (descriptions) come from theoperative chart of accounts or from the country-specific one.
If no country chart of accounts is assigned to the company code, users can use the 'Alternate account number' fieldfor other purposes.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 425/889
© SAP AG
Planning
- generate SET´s (per fin.stmt version)- create PArameters changeable- create Plan version } or- create Plan version parameters enhanceable
- per fiscal year
Preparation
Planning periods
If you want planning values to be displayed in a balance sheet, you have to prepare the planning for each financial
statement version. In doing so, the system generates the required datasets on its own and at the same time createsplan parameters, plan versions, and plan version parameters.
If you change a structure, you have to regenerate the sets.
You can create additional “plan versions” for a financial statement version. You also define the plan version andplan version parameters.
Plan periods must be open for each fiscal year.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 426/889
© SAP AG
Entering Planned Values
Company code 0001Fiscal year JJJJ
Version XXXFin ancial stm t version XXXX
Maintain
Fin.stmt version XXXX Bal.sheet acc.to nat’l regsHierarchy level N1 Assets2 Liabilities3 Profit and Loss4 Accounts not allocated
Plan
Acct number Loc.Curr. Dist.Key
nnnn1 1000000 1nnnn2 50000 1nnnn3 3000000 1. . . . . . . . .
Post
Planned values are entered using financial statement version and plan version number within this structure.
You can also plan at a higher level (all accounts for a financial statement item) or at the account level. In this case,you may want to use a distribution key (possible entries help).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 427/889
© SAP AG
Plan Versions
RFBILA00Fin.stm nt vers. AAAA
Plan version 001
Ist Plan Abw.
500 400 -100
Enter plannedvaluesX
Prepare usingfinancial statement
version AAAA
Account
100000
CC 0001FY YYYYPlan version 001
Acct no.Acct no. ActualActualvaluesvalues
::
100000100000 500500
110000110000 -20-20
120000120000 -60-60
130000130000 4040
Plannedvalues V001
400100
- 150- 50
V002
Enter a financial statement version in the evaluation (RFBILA00). This way you have the same
structure for the actual data and planned data. By specifying a plan version number, youselect a particular version of planned values for which the structure remains the same.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 428/889
© SAP AG
Balance Audit Trail (Accum ulated)
Open item balance audit trail(open item-managed accounts)
DocumentsDocumentsMasterMasterrecordsrecords
RFKKET00 RFKLET00
KK New dataset KL New dataset
RFKKBU10D, K, S
RFKLBU10D, K, S
RFKKBU00D, K, S
RFHABU00S
Old KK/KLOld KK/KLdatasetdataset
Historical balance aud it trail(general ledger)
Accumulatedextract
Accumulatedextract
Evaluation Evaluation
From thedocumentfile
From thedocumentfile
You organize the retention period of your documents in the SAP system according to your hardware
capability and your requirements. It may be that you have to reorganize your documents during the year.You must then save the documents “previously” in the (accumulated) balance audit trail.
Document data and master data is always extracted, sorted and merged into a sequential dataset before documentreorganization takes place.At the end of the year, this dataset contains the document volume for the year, sorted by account.The accumulated balance audit trail is extracted from this.
If all the data you require is still in the system., you can access this data using the RFKKBU00 and RFHABU00programs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 429/889
© SAP AG
Volume Problem / Optimizing Run Times
1st run: " one-time "completeselection
Work files CompanyCompany
code 1000code 1000CompanyCompany
code 2000code 2000CompanyCompany
code 3000code 3000
11 22 33
2nd run: RFKLET00
Old dataset(Company code 1000Period 01)
New dataset(Company code 1000Period 01 + 02)
DocumentsDocumentsMasterMaster
recordsrecords
Period: 02
RFKLET00
3rd run: 4th run:
- SORT- Merge
If you are working with very large data volumes, it is advisable to only run the program for the complete dataset in
the system one time. This will set the data up into previously defined work files (per company code, for example).Then you can generate your balance audit trail per company code with much shorter run times.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 430/889
© SAP AG
Country-Specific Balance Audit Trail
G/L account
Accountnumber 12 3123
Alternate 67896789accountnumber
Dataset from cum ulativebalance au dit trail
. . .Account no. 12 3123
Document 1 500Document 2 8.000Document 3 700
Account no. 12 4124. . .
- R ep lace acco un t n o. 123123with alternate account num ber 67896789
- Sort
. . .Account no. 6789
Document 1 500Document 2 8.000Document 3 700
Account no. 6790. . .
Reporting acc.to localcompany code’srequirements
A
B
The 'Alternate account number' field in the company code section of the G/L account master record can be used to
ensure that you generate the balance audit trail according to company code-specific definitions (nationalregulations on balance sheet reporting, for example).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 431/889
© SAP AG
OUTPUT TAX
GL accountGL account
>
GL Account = Tax Account
GL accountGL account
OUTPUT TAX
<
INPUT TAX
:Tax category <:can only be postedto automatically
GL accountGL account
GL accountGL account
OUTPUT TAX
:Tax category >:can only be postedto automatically X
allowed
tax codes
A0A1A2:
T a x t y p e
A
T a x t y p e
VV0V1V2:
The tax account assignment items determined automatically during document entry must refer to GL accounts
which are flagged as a tax account (<, >).
In addition, you can define as many other GL accounts as tax accounts as you require.
You can exempt each tax account from being posted to manually.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 432/889
© SAP AG
Manual Tax Posting
Docume nt display: Tax dataDocument display: Tax data
General ledger Amount Base Cd %
IMPORT TAX 300 3,000 U1 10.000
GL accountGL account
IMPORT SALES/PURCHASES TAX
:Tax category <:can only be postedto automatically
Acct: IMPORT SLS/PURCH.TAXDebit posting / 40
Amount 300
Base amount 3,000
Tax code U1
Account assignments to a tax account require you to enter the tax base amount
(* = automatic determination).
The tax data determined in this way is considered in the tax return.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 433/889
© SAP AG
Non-Deductible Input Tax
Vendor
Expense
1,040
VST
60
Vendor
1,100
Expense
VST
NAV
Tax code N1Input tax VST 6 %Non-deduct.input tax NVV 4 %
can be allocated (NVV)can be allocated (NVV) cannot be allocated (NVV)cannot be allocated (NVV)
Tax codeInput taxNon-deduct.input tax
Example: 10 % input tax, of which 40 % is non-deductible
N2VST 6 %NAV 4 %
1,100
1,000
60
40
Companies which are not or are only partly authorized to deduct input tax must set up tax codes for the transaction
keys NVV or NAV.
NVV = can be allocated.The non-deductible input tax value is allocated to the expense.
NAV = cannot be allocated.The non-deductible input tax value is allocated to a special expense account.
The incoming posting via NVV or NAV is to be marked with asterisks for the acquisition tax.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 434/889
© SAP AG
Tax Return
RFUMSV00
RFASLM00D
CHI
GB
You must create a tax return regularly for the tax authorities.
There are country-specific programs available in the system for doing this.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 435/889
© SAP AG
Customer line itemCustomer line item
EU Single European MarketCustomersCustomers
X1 = delivery of goodsX2 = service
VATVA T
registration num berregistration number
for the company codefor the customer
Transfer of the reg.no.into the docum ent
EC sales list
Tax codesTax codes
RFASLMOO
VendorsVendors
Tax codeTax code
Automatic postingAutomatic posting
Y1 = acquisition tax
Acqu isition tax Acquisition tax
100 100
RFUMSV00
Tax return
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 436/889
© SAP AG
D
Sales/purch.taxSales/purch.taxadvance returnadvance return
Tax Return and Postings
DBDB
CHI
GB
FormFormdatadata
BatchBatchinputinput
PrintPrintformform
Post taxPost taxpayablepayable
ListList
RFUMSV00
Input tax Output tax Tax payable
100 250 100 250
You must create a tax return regularly for the tax authorities.
There are country-specific programs available in the system for doing this.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 437/889
© SAP AG
R
Summ ary Closing Procedures ForFinancial Accounting
You have learned how to define m anual accrual/deferralpostings.
You have learned which accounts you should valuate /analyze before the balance sheet run.
You now know how to prepare the business areas if youuse the business area balance sheet and profit and loss.
You can use the flexible reporting functions and are in aposition to create your own financial statement version.
You know when and how to generate an account balanceaudit trail.
You know how to create the advance return for tax on
sales/purchases.
© SAP AG
R
Chapter Closing Procedures for thePreparation for Consolidation
Reclassification
Creating a periodic extract
Realtime update or rollup
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 438/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 439/889
© SAP AG
R
Scope of Consolidation and Data Transfer
Active cons. typesActive cons. types
ý Company cons.
ý Business area cons.
o Profit center cons.
l FI-LC
m EC-MC
m RF-KONS
Actual dataActual data
m Realtime update
m Rollup
l Periodic extract
Plan dataPlan data
l Rollup
m Periodic extract
Group: Currency: Fiscal year variant:
Consolidation systemConsolidation system
Ledger Version File format
Details
Rollup
The procedure of data transfer from the FI-GL or FI-SL (Special Purpose Ledger) components into the
Consolidation component of the parent company can be defined in the “Preparations for Consolidation”Implementation Guide in the parent or subsidiary system.
The data type (IDOC, PC, Unix) must be specified for all procedures except for realtime update. Since FI-GL andFI-LC versions do not need to be identical, a relationship must be defined between the two.
The settings apply for all company codes/companies in the sender system . All company codes (in the case of dataextract) or companies (in the case of realtime update) are assigned to the standard consolidation processing ledgersin the background.
If data transfer is flagged as relevant for both company and business area consolidation, two parallel data streamswill be created; either during realtime update or in the form of two separate extract files.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 440/889
© SAP AG
R
Transferring Financial Statement Data: Periodic Extract
Additional accountassignments:
Partner Transaction type Acquisition year
Account Company code
Business area Fiscal year
Transaction currency
Periodic extract withsumm arization according to:Company
FS item Partner Transaction type Acquisition year Transaction currency
Consolidationfunctions
Consolidation
Post
document
ConsolidationConsolidation
staging ledgerstaging ledgerGeneralGeneral
ledgerledger
ConsolidationConsolidation
databasedatabase
Financialstatementversion
Data extractData extract
+
Information generated in Financial Accounting by the balance sheet program (RFBILA00) can be duplicated as
data in Consolidation.
In order for this to happen, the Financial Accounting extract is triggered when the balance sheet/income statementis created (switch: “Extract to FI-LC”). The layout of the data extract corresponds with the output list on thescreen.
The link between general ledger accounts and consolidation items is created in a financial statement version, whoseitems correspond with the consolidation items.
The transfer of periodic extracts enables individual financial statement data to be transmitted across systemboundaries.
The consolidation staging ledger is managed in the sending system.
Data transfer is controlled in Consolidation using the data transfer monitor.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 441/889
© SAP AG
R
Financial Statement Version for Consolidation
List of financial statement versions
FS version version descriptionXXXX corporate balance sheet
Definition of the statement layoutDefinition of the statement layout
Statement layout XXXX Corp. balance sheet
Hierarchy level 1 _________________________________________________________
0010000000 ASSETS0020000000 LIABILITIES AND EQUITY0030000000 Profit and Loss0040000000 Accounts not assigned
Level forward Text Acct.
Maint.language DGroup account no. ¨Chart of accounts XXXX
In order to transfer data via periodic extract from Financial Accounting into Consolidation, it is necessary to use a
financial statement version whose FS items correspond to the consolidation items (e.g., Assets: 0010000000).
In the financial statement version, define numeric item numbers using leading zeroes.Number assignments are made manually.
The SAP standard delivery system includes a financial statement version for the group (INT) which corresponds tothe example above.
The corporate parent determines the FS chart of accounts; this is maintained in Customizing.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 442/889
© SAP AG
R
Transferring Financial Statement Data: Realtime Update
Account Company code Business area
Fiscal year Transaction currency
Realtime update of:Company FS item
Partner Transaction type Acquisition year Transaction currency
Consolidationfunctions
Consolidation
Postdocument
GeneralGeneral
ledgerledger
ConsolidationConsolidation
databasedatabase
Sachkonto ________
KonzernktoNr. ________
G /L ac co unt ___ ___ _
Group acct no._______
Realtime updates of Consolidation data or rollups (for example from a user-defined ledger in FI-SL) are
alternatives to the periodic creation of extracts. In these procedures, general ledger accounts are assigned toconsolidation items by means of the group account number entered in the general ledger account.
A corporate chart of accounts must exist, in which the account numbers correspond with the consolidation FSitems.
Parent and subsidiary share the same system and client.
The control of account group allocations may not be balance-related. Only in a later consolidation step is thispossible.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 443/889
© SAP AG
R
Send Data to Consolidation
Fin.stmt.version
PC fileUnix file
Send dataSend data
Fiscal yearPosting period
Version
Realtime update
Rollup
Extract
Group
Actual data
Generate financial statementsGenerate financial statements
* Data extract to Consolidation *
ASSETS
Machines. . .
100,000. . .
. . . Data transfer. . . Data transfer
. . . company code selected (if appl.)
The Send transaction is an alternative to transferring data during the RFBILA00 run (FI view). It performs the data
transfer to Consolidation according to the Customizing settings (that apply to periodic extracts and rollups).
When making the “Extract” settings, the system automatically triggers the generation of financial statements(balance sheet and income statement) using the financial statement structure stored. You can also select thecompany code(s). You can also achieve the same results by generating financial statements using the report switch“Extract to FI-LC”.
In Customizing, you can define the location in the file system for storing the data extract for each internal tradingpartner.
The “Rollup” setting triggers the corresponding rollup that has been defined.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 444/889
© SAP AG
R
Carrying Forward via Cons. Staging Ledger
Field movement 1001
Transaction types
TTY C-Fwd Description
100 100 Openingbalance
120 100 Acquisition
Control Carryforward
Ledger Bal.sheet Fieldaccount movement
09 1002
09 X 1001
Carryforward Bal.sheet
Receiver GLU1
Sender table(s) GLU1 GLU1
Reciever Sender Sender field Exit
RACCT GLU1 RACCTRASSC GLU1 RASSCRBUSA GLU1 RBUSARMVCT GLU1 RMVCT S01...
Ledger Acct. TTy Balance
09 11000 100
FI-SLcarryforward
Ledger Acct. TTy Balance
09 11000 120 20,000
Old year carry forward New year
Besides carrying forward balances in Financial Accounting, when transferring data into Consolidation via periodic
extract, carrying forward of balances must be performed in the consolidation staging ledger as well.
Consolidation posts the transaction type, which is needed for generating spreadsheet-like presentations, such asasset history sheets, changes in provisions worksheets, etc.How transaction types are carried forward is defined in the Consolidation system; an example of this would be thecarrying forward of an acquisition from the previous year onto the opening balance of the current year.
To ensure that the Consolidation carryforward logic is also applied to the consolidation staging ledger, a fieldmovement must be defined. You can then assign the carry-forward field movement to the consolidation stagingledger in Ledger Maintenance.
Since Release 3.0C the standard delivery includes the field movement codes 1001 and 1002; these are alreadyassigned to the consolidation staging ledger (ledger 09).
The carrying forward of balances is performed within the special purpose ledger.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 445/889
© SAP AG
R
Summary: Closing Procedures forPreparation for Consolidation
As a sender of consolidation data, define the partnercompany in the cross-company section of the sub-ledgeraccount master records for those accounts whichrepresent affiliated companies. You must also define areconciliation account in the com pany code section ofeach subledger account m aster record.
You ca n carry out data transfers by periodic extract,realtime update or rollup. When p erforming a periodicextract (RFBILA00 or sending transaction), the systemtransfers data into a group financial statement versiondefined for this purpose. During realtime upda tes orrollups, the system uses the group account num berdefined in the GL account master record to assign GL
accounts to co nsolidation items.
© SAP AG
Chapter The Individual Financial ClosingProcess - Integration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 446/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 447/889
© SAP AG
Month-End Closing (Example)
Reconciliation
Carry outclosing
Documentation
FIPost to old year GR / IR clearingValuate for.curr.bal.sh.accts
For.curr.OI valuation
HR
RevaluationsMaterial settlement
CO
Internal orders-/Project-related tasks:period. trnsf post./ surcharges/ project interest calc./ progressdeterm./ results analysis / Settlement to CO receiver, to Assetunder con.(period.) or finished Asset(total), to G/L account
Product-/ Production-related tasks :Release std cost est./ create inventory costingperiod.trnsf.post./ surcharges/ variance determinationreq.expense-related invoice if needed (and post in SD)determin. WIP/ results analysis/ settlementCost center-related tasks:period. trnsf.post./ distribution/ assessment/ indirect activityaccounting/ key figures transfer/ cost center variance/splitting/ actual activity price calculation
Profitability-related tasks:Periodic actual posting valuations/ external data transfer distribution/ assessment/ trnsf. balance sheet items in PCA
Post imputed dep./ interestcommercial/tax depreciation
FI-AA
PP
Reconcil.ledger list
Profitabilitysegmentadjust-
ment
Block old monthG/L accounts
Block old monthAccts R ecv/Payable
FI
CO
Annualtax onsales/pur report
Month-end clos.pgm.Material
Old Month New month
Maint. GR/IRclearing acct
Post toreconcil.ledger
CO
CO/PS
Bal.sheet / P+LKey figures
IASCO Reporting
prepara-torypo stings
Open new monthAcctsRec/Paybl/GL
CO
SD monthly outwardgoods movementsand invoices
Forward topayrollaccounting
MM
Recurringentries
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 448/889
© SAP AG
R
Summary Individual Financial ClosingProcess Integration Overviews have shown you the chronological sequence of
activities involved in generating a year-end closing, and asample m onth-end closing, in the integrated SAP system.
The sequence of activities goes from- preparatory postings in the sub-ledgers and internal
accounting, to- reconc iliation, to- carrying out the actual closing, and also- documenting a closing in the various accounting
information s ystems.
Even if your firm has not implemented the full SAP system,the activities and their sequence rem ain basically the sam e.In these cases, you will be responsible for preparing and
exchanging the required data with other areas.
© SAP AG
Chapter Financial Calendar
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 449/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 450/889
© SAP AG
Scheduled Programs and ReportsScheduled Programs and Reports
An overview of the task schedule is often required iftasks are scheduled in Financial Accounting.
05/15/199505/15/1995PaymentPaymentprogramprogram
TasksTasks ScheduleSchedule
07/20/199507/20/1995DunningDunning
programprogram
06/11/199506/11/1995FinancialFinancial
statementsstatements
After you have scheduled tasks in Financial Accounting, it is often inconvenient to have to look at
each individual program run which you entered in order to find information on its scheduled runtimeand status.
Answers are often required for the following questions:
- ‘Which payment program runs are scheduled for future months?’
- ‘What tasks in Financial Accounting are to be carried out, or were carried out in July andAugust of this year?’
An overview of the scheduled tasks shows them in relationship to each other, and answers questionssuch as:
- ‘In what order are the payment and dunning programs scheduled for this month?’
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 451/889
© SAP AG
Status of Scheduled Programs and ReportsStatus of Scheduled Programs and Reports
It is also important to have an overview o f the statusesIt is also important to have an overv iew of the statusesfor the scheduled program runs, including the date onfor the scheduled program runs, including the date onwhich their status changed.which their status changed.
PaymentPaymentprogramprogram
TasksTasks
DunningDunning
programprogram
FinancialFinancialstatementsstatements
EnteredEntered StartedStarted FinishedFinishedReleasedReleased
Current date: 06/05/96Current date: 06/05/96
05/15/96 05/29/96 05/29/96 05/30/96
06/01 /96 06/15 /96
04/01/96 04/14/96 04/16/96 04/17/96
When looking at the programs or reports which have already been entered, you often need to know the
status of the program run and the date on which the status changed.
Without the financial calendar, it is only possible to view this information in the batch input sessionlog for the programs or reports you entered.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 452/889
© SAP AG
Financial Calendar - Monthly OverviewFinancial Calendar - Monthly Overview
The financial calendar gives you a m onth-by-monthThe financial calendar gives you a m onth-by-monthoverview of Financial Accounting tasks scheduled inoverview of Financial Accounting tasks scheduled inthe system.the system.
June 1995June 1995
MON TUE WED THUR FRI SAT SUN
Payment Payment
Payment
Dunningnotice
Dunningnotice
Dunningnotice
Fin.
stmts
Payment
The financial calendar gives you a quick overview of scheduled or completed Financial Accounting
tasks for a certain month or year.
The financial calendar can be used to generate a graphic showing scheduled Financial Accountingtasks, for example dunning runs, payment runs, automatic and manual closing operations.
The following are available:
- A list of all tasks which must be performed on a certain date or within a certain time period
- A list of all deadlines relating to a certain task
- Direct access to the detail screen for the relevant task (payment run, etc.)
The advantage of this function is that you can allocate each task to be performed manually orautomatically in the various areas of Financial Accounting to certain deadlines, and show this in agraphic form in the financial calendar. This enables you to centrally monitor and plan these tasks asthey arise.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 453/889
© SAP AG
Workflow IntegrationWorkflow Integration
The financial calendar allows you to assign and monitor tasksThe financial calendar allows you to assign and monitor tasksusing workflows.using workflows.
June 1996June 1996 July 1996Ju ly 1996 August 1996August 1996MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo
Message:Mrs Smith, pleasecould you confirmthe results of thepayment programs
for June...
Paket
You can use workflow functions to send messages to certain users at a pre-defined time.
By using workflow functions, the financial calendar enables you to allocate task messages which arelinked to the scheduled Financial Accounting tasks.
By including instructions, descriptions or sequences related to organization (using long text), you canenhance the financial calendar so that it can be used as a general organizational tool. Messages whichare linked to scheduled tasks are sent with a time stamp on a certain day.
(These messages can only be sent to users on the same or lower levels in the personnel hierarchy. Aclerk cannot send a message (or task) to a head of department, for example.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 454/889
© SAP AG
Scheduling
The first step in the procedure is to schedule tasksand programs.
Financialstatements
Payments
Dunning
June 1995June 1995
July 1995July 1995MoMo DiDi MiMi DoDo FrFr SaSa SoSo
MoMo DiDi MiMi DoDo FrFr SaSa SoSo
You need to execute or schedule programs and reports as in the usual FI application environment
before you can see any tasks in the calendar.
The following need to be entered for each scheduled task:
- The variant used (for reports such as RFBILA00)
- The identification number for payment and dunning programs
- The text name for manual workflow tasks
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 455/889
© SAP AG
Defining TasksDefining Tasks
The next step when generating a financial calendaroverview is to define a ‘task’.
A task is defined by allocating param eters to afunction.
TASKTASK
++TECHNICAL NAMETECHNICAL NAME PARAMETERSPARAMETERS
Report nameReport name::
RFBILA00RFBILA00Dunning runDunning run::
F150F150Payment program:Pa yment program:
F110F110Workflow message:Workflow message :
TS0007408TS0007408
Report variantReport variant
IdentificationIdentificationnumbernumber
Text nameText name
The next step is to create a ‘task’. This identifies the task which should be included in the calendar
overview.
As described above, you need to allocate a parameter to each task to show which report or programrun should be used.
The parameter type is dependent on the task category:
- For reports, the parameter is a report variant
- For the dunning and payment programs the parameter is an identification number
- For a workflow message or a manual workflow task the parameter is the text name
The combination of these parameters and report/program types provides the search criteria for
selecting the relevant task.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 456/889
© SAP AG
Schedule
The third step in setting up the financial calendar isto define the schedule.
The schedule contains the calendar type to be usedand also the allocated organ izational unit.
SCHEDULESCHEDULE
ORGANIZATIONAL UNIT (PD)
Work centerWork center
JobJob
Organizational unitOrganizational unit
EmployeeEmployeePositionPosition
UserUser
CALENDER TYPE
USAUSA
AustriaAustriaFactory calendarFactory calendar
Public holiday (USA)Public holiday (USA)
Public holiday (D)Public holiday (D)
The schedule is a requirement for using the financial calendar function.
The schedule identifies the calendar type to be used and the allocated organizational unit.
The calendar type defines the type of financial calendar to be displayed.
The organizational unit is an optional characteristic and a concept found in the component PD(Personnel Planning and Development, formerly HR - Human Resource Management). Theorganizational unit can be a work center, a job, an organizational unit, an employee, a position or auser. It can also have dependent units. The schedule could contain the scheduled tasks for thesedependent units. The advantage of this is that if the schedule is allocated to an employee to whomfurther employees are allocated, this first employee can include all the tasks in his/her financialcalendar which are contained in the schedules of his/her subordinates.
(The maintenance of organizational structures is discussed in the training courses and documentationfor the component PD - Personell Planning and Development in the SAP system).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 457/889
© SAP AG
Task + ScheduleTask + Schedule
You need to allocate the task(s) to the schedule so that this relationship isclear for the financial calendar.
This is the final precondition which m ust be fulfilled before the overv iewcan be generated.
SCHEDULESCHEDULE
TASK:TASK: RFBILA00RFBILA00 TASK:TASK: PaymentsPayments TASK:TASK: DunningDunning
June 1995June 1995 July 1995Ju ly 1995 August 1995August 1995MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo
In order to call up a task overview, the financial calendar requires the relevant schedule and task(s).
You therefore need to define a relationship between the schedule and the task.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 458/889
© SAP AG
IntegrationIntegration
The function can be used for any report type. You on ly need to enter thetechnical name and report variant.
June 1995June 1995 July 1995Ju ly 1995MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo MoMo DiDi MiMi DoDo FrFr SaSa SoSo
FIreports
COreports
MMreports
SDreports
August 1995August 1995
The calendar function is designed mainly for activities in Financial Accounting. However, it is
possible to display a task in any SAP component for which a report has been run or scheduled.
To display scheduled reports using the financial calendar function, you simply need to:
- Schedule the report with a variant
- Enter the technical name of the report in the financial calendar
- Enter the variant name in the financial calendar
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 459/889
© SAP AG
Summary: Financial Calendar
This overview shows the relationships between theelements of the financial calendar.
SCHEDULESCHEDULE RFBILA00RFBILA00
PaymentsPayments
DunningDunning
Financial calendarSchedule
Organizational unit
TasksSchedule activities
RFBILA00RFBILA00VariantVariant
DunningDunning
IdentifierIdentifier
PaymentPaymentIdentifierIdentifier
Workflow messageWorkflow message
Text nameText name
MessageMessage
August 1995August 1995MoMo DiDi MiMi DoDo FrFr SaSa SoSo
September 1995September 1995MoMo DiDi MiMi DoDo FrFr SaSa SoSo
Activities must be scheduled before they can be displayed in the financial calendar. You need to
generate a task with an appropriate variant for each activity, define a schedule and assign the varioustasks to this.
The procedure used for creating and scheduling messages using workflow functions is different fromthat for executing reports and programs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 460/889
© SAP AG
R
Chapter Production Startup
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 461/889
© SAP AG
R
Procedure
Master data
Transaction data
Master datain current
system
Transactiondata in current
system
Individual reports
Standard report
Call transaction
Direct input
R/3R/3
R/3R/3
If you have not implemented any enterprise computing system as yet, then you need to enter the master
data and transaction data manually, that is using the online functions.
If you already have a computing system (mainframe, minicomputer or PC) and want to continue usingthis data, carry out a data transfer.
To save yourself the effort of entering a large amount of master data manually, write a program in yourcurrent system which makes the data available for R/3.
You define the requirements of the program according to the data you use and the information yourequire.
There are SAP standard programs available to help you import your old data into R/3. Alternatively,you can import the data directly into the database by means of “call transaction” or “direct input”.
Note Importing the data by means of “call transaction” or “direct input” is quicker in thecase of large datasets since the system does not carry out any checks. In comparison,the batch input program is slower. The data is not written to the database straightaway but instead is firstly compared against the table entries.
You can also create these programs yourself to meet your specific requirements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 462/889
© SAP AG
R
Data Transfer Methods
It might be conceivable to enter old data manually into the R/3 System in the following situations:
Small amount of master data or transaction data,
New organizational structures concept which cannot be derived from the old data,
Extensive amendments with new, additional information which is not available in the old system.
It is possible to import data by means of diskettes or magnetic tapes in the following situations:
Different hardware platforms,
Physical distance without an electronic data interchange line.
For most projects it will be technically possible to make the data available in a file format as fileswhich can be processed using batch input programs in R/3.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 463/889
© SAP AG
R
Data Transfer Process
Master and transaction data in the current system
Output and change p rogram in batch inputformat for
Transfer report
Batch input session log
In the output program which you are going to create, enter the data which you want to use in the R/3
system into a file to be processed further.
For the data to be read, you need to prepare the information in a format which can be read and checkedby the batch input program.
An online entry is simulated when processing the transfer program (session), that is key terms arechecked against the customizing entries. Records with missing or wrong key terms are rejected andlisted in an error log.
The system creates a session which can be processed after correcting
the customizing entries,
or the master data,
or the input data.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 464/889
© SAP AG
R
Output and Change Program
CurrentCurrentsystemsystem R/3R/3
Data in current system Data in R/3 System
Country indicator ( D )
Currency ( DM )
Tax code ( 11 )
Term of payment ( 20 )
Account number ( 1600 )
= Country key DE
= Local currency DEM
= Account group DEBI
= Tax key A1
= Term of payment ZB01
= Account 160000
In the output and change program which you are going to create, there are generally a large number of
translations which you need to carry out.
In customizing, define a translation table for the key terms which differ from your current keys.
For key terms which are newly available in the R/3 System, create derivation rules for the translationtable.
Example: You do not have the term “account group” in your current system. This entry is,however, important for the R/3 System since certain field controls are carried out
using the account group. You must find unique criteria which allow an allocation for the
account group CASH. This can be, for example, the account number within aninterval. All bank accounts in the legacy system are between 1100 and 1399 and aretherefore given the key term “account group CASH” with the indicator for “account relevantto cash flow”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 465/889
© SAP AG
R
Scheduling Data Transfer
Programming the o utput program
1997 Transfer and integration test
Transfer of master data
Posting closed in current system
Transfer of open items
Reconciliation of closing balancesheet with opening balance sheet
24 25
31
For scheduling the data transfer it is important that:
The transfer programs have been extensively tested (all old data can be processed)
The master data is current (transfer shortly before the productive start)
The data transfer sequence has been determined (for example, first of all the G/L accounts sinceaccount numbers which must be available are defined for the customer and vendor accounts, assetsand material master data)
Enough time is allowed for checking that the data is complete and accurate
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 466/889
© SAP AG
R
Preparing for Production Startup
Custom izing (IMG) -> Financial Accounting -> FinancialAccou nting Global Settings -> Delete transaction data
Delete transaction data
General selections
Company code 1000
Program control Before the productionTest run run, generate a log in
X Delete CO data a test runRegenerate credit limitsDelete own matchcodes
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 467/889
© SAP AG
R
Preparing for Production Startup
Custom izing (IMG) -> Financial Accounting -> General
Ledger Acco unting -> G/L Accounts -> Master Data -> Delete-> Delete G/L account
Delete master data
Deletion quantity selection: X CustomersX VendorsX G/L accounts
Deletion depth: only general master data in chart of accts INTX with general master data in company code 1000
Program controlTest run
X Note deletion flagG/L account detail logCustomer detail logVendor detail log
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 468/889
© SAP AG
R
Setting the Productive Indicator
Custom izing (IMG) -> Financial Accounting -> FinancialAccounting G lobal Settings -> Com pany Cod e -> Setcompany code to productive
“Productive” indicator for the company code
CC Company name City Productive
1000 IDES AG Frankfurt X
2000 IDES UK London
2100 IDES Portugal Lisbon X
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 469/889
© SAP AG
R
Summary: Production Setup
Data can be transferred either manually or automaticallyfrom the legacy system, depending on the individualcircumstances. Usually a transfer program for m aster dataand transaction data is created. This adapts the structureand content of old data to match the new sy stem.
Before transferring old data you need to test the transferprogram and check the data.
You need to set up an organizational plan for the transferand reach an ag reement with the departments involved.
© SAP AG
Chapter Standardtexts and Forms
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 470/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 471/889
© SAP AG
Forms
Form naming conventions
SAP StandardSAP Standard
FormForm
F150_DUNN_01F150_DUNN_01
Y150_DUNN_01or
Y150_1000_01or
Z_MAHNBRIEF
Letter texts for correspondence with customers/vendors are delivered in the standard client. You can
copy these letters (forms) and adapt them to meet your company-specific requirements.
When assigning a name, you should note the convention of using an X, Y or Z as the first letter. Youcan use the print program name ( 150_DUNN ) or define a new name.
Design a form which is used by all company codes so that the appearance is similar across thecorporate group. You define the company code-specific company data in standard texts. The name of the standard text is defined in customizing for each company code.
If the company codes use letters formatted differently, you copy the SAP form into different forms( Y150_CCD1000, Y150_CCD2000 ) and define the form name in customizing for that particularcompany code.
Note: You can considerably reduce the amount of work involved by using a standard form andcompany code-specific standard texts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 472/889
© SAP AG
Forms
HeaderHeader
AddressAddress
Info windowInfo window
Main windowMain window
FooterFooter
Parts of the formCOMPANY LOGO
RecipientInformation
on text
Letter text andline item list
Compa ny data (bank details)
The letter consists of several windows which can be formatted differently for each page. For example,
you do not always need the window with the recipient’s address on the second page. You can delete itthere if required.
The order of the various windows and the size as regards length and width can be changed.
Note The names for the windows are predefined. Changes which you make are not convertedby the respective print programs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 473/889
© SAP AG
BANKEN_1000
Forms
BANKEN_1000
ConfigurationConfigurationFormsForms
Name o f standard text
BANKEN_1000
Contents of standard text
printed in formStandard textStandard textBank details: bank 1: account number, bank number
bank 2: account number, bank number
Footer text
Signature
Sender
Header text
You define sender details for each company code in customizing. These are issued automatically
when printing forms. This sender data concerns the letter header (company name), the sender addressin the recipient’s address field, the greeting, closing and signature lines and possibly details regardingmanagement, entry in the register of companies and bank details.
If you use an existing company letter-head which already has the company data on, then you do notneed to maintain the company code-specific header, address and footer details.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 474/889
© SAP AG
Summ ary Standard Texts and Forms
The forms stored in the SAP delivery system can be use das a m odel for your own forms, i.e. you can modify themto meet your specific needs.
The SA Pscript editor, which is used to create the forms, isan integrated tool which is also used for theImplementation Guide and programming in ABAP.
Which data is printed in the form is controlled byspecifications made in the print program.
The forms are printed after the parameters for the variousprograms have been made.
© SAP AG
Chapter Correspondence and InterestCalculation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 475/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 476/889
© SAP AG
Overviews
in response to requestsin response to requests
periodicallyperiodically
Interest calc.Interest calc.Interest on arrearsInterest on arrears
Acct balance interest calculationAcct balance interest calculation
Bal.confirmationBal.confirmation
CorrespondenceCorrespondence
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 477/889
© SAP AG
B./exch.
Automatic Correspondence
Print programs
DocsDocsLineLine
itemsitems AcctsAcctsStandardStandard
formform
textstexts
Corres-pondencerequests
Payment notificationPayment notification
Account statementAccount statement
Bill/exch.charges statementBill/exch.charges statement
Individual letter/form letterIndividual letter/form letter
Internal documen tInternal docume nt
Document extractDocument extract
Trigger
Incomingpayments
Accountprocessing
BusinessBusiness
transactionstransactionsOtherOther
reasonsreasons
Periodic Correspondence
Rules forRules for
paymentpayment
notificationsnotifications
Periodic account statementsPeriodic account statements
Internal docum entsInternal docum ents
MaintainMaintain
DeleteDelete
You can generate correspondents in different ways:
periodically,
according to requirements during the online session,
bill of exchange charges statements and the notification of failed payments are always triggered bythe corresponding programs,
in the case of payment differences, you can always define in customizing that automaticcorrespondence is triggered.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 478/889
© SAP AG
Correspondence: Functional Overview
Individualcorrespondencerequests
Payment notices with line items Payment notices without line items Account statement Open item list Bill of exchange charges statement Internal document Individual correspondence Document extract (credit mem o)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 479/889
© SAP AG
Correspondence: Functional Overview
Print correspondence requests
Correspondencerequests andprint for bulk data
Periodic account statements
Internal docum ent
Maintaincorrespondencerequests
Print view Maintain text Repeat print Delete
Balance confirmation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 480/889
© SAP AG
From Correspondence Type To Form
Company code Correspondence type Program Form name
SAP StandardSAP01SAP01 Pyt not.w.line itemsPyt not.w. line items RFKORD00 SAP01SAP01 Y140_PAY_CONF_01Y140_PAY_CONF_01
SAP02SAP02 Pyt not.w/o line itemsPyt not.w/o line items RFKORD00 SAP02SAP02 Y140_PAY_CONF_01Y140_PAY_CONF_01
SAP06SAP06 Acct statementAcct statement RFKORD10 SAP06SAP06 Y140_ACC_STAT_01Y140_ACC_STAT_01
SAP08SAP08 Open item listOpen item list RFKORD10 SAP08SAP08 Y140_ACC_STAT_01Y140_ACC_STAT_01
SAP07SAP07 B./exch.chrg stmnt.B ./exch .chrg s tmnt. RFKORD20 SAP07SAP07 Y140_BILL_CHA_01Y140_BILL_CHA_01
SAP09SAP09 Internal documentInternal docum ent R FKO RD 30 SAP01SAP01 Y140_INT_DOCU_01Y140_INT_DOCU_01
SAP10SAP10 Individual corresp.Ind ivid ual co rresp. RFK ORD40 SAP10SAP10 Y140_IND_TEXT_01Y140_IND_TEXT_01
SAP11SAP11 Doc.extract (cr.mem.)Doc.extract (cr.mem.) RFKORD50 SAP11SAP11 Y140_DOCU_EXC_01Y140_DOCU_EXC_01
SAP12SAP12 Failed paymentFailed payment RFKORD60 SAP12SAP12 Y140_FAIL_PAY_01Y140_FAIL_PAY_01
SAP13SAP13 Customer statementCustomer s ta tement RFKORD11 SAP13SAP13 Y140_CUS_STAT_02Y140_CUS_STAT_02
SAP14SAP14 Op.item list w.pyt adv.Op.item list w.pyt adv. RFKORD11 SAP14SAP14 Y140_CUS_STAT_02Y140_CUS_STAT_02
Variant ID
Note that when defining correspondence types the table is client-dependent.
If you work with SAP’s standard correspondence, then you must check whether the program variantsmeet your requirements and make any adjustments if necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 481/889
© SAP AG
From Correspondence Type To Form
Company code Correspondence type Program Variant Form name
Example of enhancements
ZAO01ZAO01 Pyt notice with linePyt notice with line
items and indiv. textitems and indiv. textRFKORD00 ZAP01ZAP01 ITIT F140_PAY_CONF_01F140_PAY_CONF_01
ID
SAP01SAP01 Pyt notice with linePyt notice with line
items and indiv.printer alloc.items and indiv.printer alloc.RFKORD00 BK001BK001 __ __ F140_PAY_CONF_01F140_PAY_CONF_0100010001
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 482/889
© SAP AG
Correspondence - Configuration
Base parameters Types Report allocation
Forms (also bal.conf.) Sender specifications (also bal.conf.) Call options
Payment notice Payment no tice control Report variants
Account statements Control Report variants
Bill of exch. charges stmnt:
Document extract Report variants
Balance confirmations Reply addresses
Selection criteria Report variants
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 483/889
© SAP AG
Individual Text
Preparing the correspondence type (using SAP10 as an exam ple)
Cor.TypCor.Typ Indiv. TextIndiv. Text ReportReport Text proposalText proposal Form nameForm name
SAP10SAP10 xx RFKORD40RFKORD40 F140_IND_TEXTF140_IND_TEXT F140_IND_TEXTF140_IND_TEXT
1.1.
Maintaining the standard text F140_IND_Text
Text nameText name F140_IND_TEXTF140_IND_TEXT
Text IDText ID FIKOFIKO
LanguageLanguage EE
2.2.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 484/889
© SAP AG
Individual Text
Maintaining the form F140_IND_Text
/: INCLUDE & RF140-TDNAM E&/: INCLUDE & RF140-TDNAM E& OBJECTOBJECT BKORMBKORM
IDID FIKOFIKO
LANUAGELANUAGE &RF140-TDSPRAS&&RF140-TDSPRAS&
3.3.
Entering data, maintaining and printing the c orrespondence
/:/: During the printing process, variable RF140-TDNAME contains theDuring the printing process, variable RF140-TDNAME contains the
name of the text proposal that belongs to that particularname of the text proposal that belongs to that particular
correspondence type (standard text nnn).correspondence type (standard text nnn).
Variable RF140-TDSPRAS contains the entry or output language of theVariable RF140-TDSPRAS contains the entry or output language of the
text.text.
4.4.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 485/889
© SAP AG
Balance Confirmations
Prepare balance confirmations for customers
Specify selection criteria
Prepare balance confirmations for vendors
Define reply addresses
You define the addresses to which the customers and vendors are to send their replies. Since this
address is often different from the company code address, it is important that you make thisspecification.
In addition to the existing selection criteria, you can also make selections from a list.
You can create a series of selection variants for both programs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 486/889
© SAP AG
____ ____ _ _
Balance Confirmation
Company code Correspondence type Report Form name
Customers
Saldenbestätigung Deb.Saldenbestätigung Deb. SAPF130DSAPF130D ____ ____ _ _ F130_CONFIRM_01F130_CONFIRM_01
Variant ID
- Check list- Check list LILI F130_LIST_01F130_LIST_01
- Error list- Error list ERER F130_ERROR_01F130_ERROR_01
- Results list- Results list RERE F130_RESULT_01F130_RESULT_01
Vendors
Vendor balance confirmationVendor balance con firmation SAPF130KSAPF130K F130_CONFIRM_01F130_CONFIRM_01
- Check list- Check list F130_LIST_01F130_LIST_01
- Error list- Error list F130_ERROR_01F130_ERROR_01
- Results list- Results list F130_RESULT_01F130_RESULT_01
LILI
ERER
RERE
The allocation of forms for the balance confirmation is also carried out via Base parameters -> Define
form names.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 487/889
© SAP AG
Interest Calculation
Accounts receivableAccoun ts receivable
Accounts payableAccounts payable
Interest on arrears
Interest calculated on itemsInterest calculated on itemspaid after their due datepaid after their due date
Accoun ts receivableAccounts receivable
Accounts payableAccounts payable
G/L accountsG/L accounts
Account balance interest
Interest calculated on theInterest calculated on thevalue of the account balancevalue of the account balance
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 488/889
© SAP AG
Correspondence - Configuration
General interest terms Interest on arrears Account balance interest Special G/L transactions
Time-dependent terms
Reference interest rates Definition Values
Forms
Postings Calc.of interest on arrears (customers and vendors) Account balance interest calculation (G/L ac counts) Account balance interest calc.(accounts receivable) Account balance interest calc.(accounts payable)
Transaction types
Interest calculation typesInterest calculation types
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 489/889
© SAP AG
Posting Interest
Application 0004 = G /L account interest scale
1000 Interest earned1000 Interest earned1010 Val.dt in past1010 Val.dt in past Minus deb. int.Minus deb. int.1020 Val.dt in past1020 Val.dt in past DebitDebit1030 Settlement1030 Settlement DebitDebit2000 Interest paid2000 Interest paid2010 Val.dt in past2010 Val.dt in past Minus cr.int.Minus cr.int.2020 Val.dt in past2020 Val.dt in past CreditCredit2030 Settlement2030 Settlement CreditCredit
Business transactions
Business transactionBusiness transaction 10001000
Company codeCompany code ++
Interest indicatorInterest indicator X1X1
Business areaBusiness area ++
Posting details
D 40 Acct sysmbolD 40 Acct sysmbol AA
C 50 Acct sysmbolC 50 Acct sysmbol BB
Differentiation options
Company codeCompany code
Interest indicatorInterest indicator
Business areaBusiness area
Chart of acctsChart of accts IN TINT
Act.symb.Act.symb. CurrencyCurrency G/L accountG/L account
AA ++ ++++++++++++
BB ++ Interest earned 1Interest earned 1
BB USDUSD Interest earned 2Interest earned 2
Accounts
Doc. type xx
The applications are predefined in the SAP system
(for example, 0002 Calculation of interest on arrears0004 G/L account interest scale).
The business transactions for the applications are already defined in the SAP system.
Define the document type for each application.
Allocate posting keys and account symbols to each business transaction.
Define the corresponding G/L account for each account symbol.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 490/889
© SAP AG
Summary Correspondence andInterest Calculation
The SAP system contains a wide range of forms whichyou can us e to carry out various evaluations of yourcustomers. Some of these correspondence types can berun by calling up a program, others can be started fromthe document processing screens.
You can u se the text processing menu in SA Pscript toalter the layout and tex ts of the letters to suit yourbusiness’ standards.
© SAP AG
Appendix 1: Consolidation Overview
Consolidation Entries
Information System
Versions
Overview
Master Data
Preparations for Consolidation
Individual Financial Statements
Standardizing Entries
Currency Translation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 491/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 492/889
© SAP AG
R
Konzernabschluß
Conso lidated financial statements The m erged individual financial statements of legally independent
organizations (subsidiaries) which a re econom ically dom inated by asuperior entity (parent company).
Theory of a “single legal entity”
"The consolidated financial statements present the assets, financialsituation and income of a consolidating group as those of a singleorganization.” (§297 Clause 3 Section 1 German Com mercial Code)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 493/889
© SAP AG
R
Legal Foundations
7th EC Directive (of 5/16/1983) Objective: The standardization of regulations governing consolidated
accounting, in order that all consolidated financial statements withinthe EC are comparable.
German Accounting and Reporting Law (of 12/19/1985)
Incorporation of the 7th EC Directive into German law.
3rd book of the HGB (German Comm ercial Code),§§290-315
Implementation of the 7th E C D irective, among others
Disclosure Law
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 494/889
© SAP AG
R
Implications of the Single Entity Theory
A double entry of investment and debt relationships inthe consolidated financial statements is prevented
All business transactions taking place between groupcompanies are treated as goods and servicetransactions within a s ingle enterprise
The consolidated statements are balanced andvaluated according to the laws governing the parentcompany
Consolidation of investments (§ 301 German Commercial Code)
Elimination of intercompany payables and receivables (§ 303 GCC)
Elimination of intercompany profit and loss (§ 304 Clause 1 GCC)
Elimination of intercompany profit and loss in inventory/transferred assets
Elimination of intercompany revenue and expense (§ 305 GCC)
Reclassification of items from the individual balance sheet in the consolidated balance sheet
Uniform valuation (§ 308 Clauses 1 + 2 Section 1 GCC)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 495/889
© SAP AG
R
Disclosure Obligations and Exemptions
Legal form Common control (§290 Clause 1 GCC)
Control principle (§ 290 Clause 2 GC C)
Principle of worldwide financial statements
Size-related exemptions
Conso lidated financial statements allowing exemption
Legal form: In principle, all corporations (for example AG, KGaA, GmbH in Germany)
Common control: The parent company coordinates the operating policies of the subsidiaries andother basic issues concerning their management.
Control principle: The parent has either:- the majority of the voting rights in a subsidiary- the power to appoint the majority of the members in the administrative, governing or
supervisory body of the subsidiary- the power to exercise a dominating influence over the subsidiary
Worldwide financial statements: Included in the consolidated financial statements are:- the domestic parent company- all subsidiaries, regardless of the location of their registered office
Consolidated financial statements providing exemption: In a multi-level group, each parent companyusually obliged to prepare consolidated financial statements (for their subgroup) including allsubsidiaries.
- Contradiction of the single entity theory- Limited information value- A parent is not obliged to prepare consolidated financial statements if it and all its subsidiaries
are included in higher-level consolidated financial statements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 496/889
© SAP AG
ReportsReports
Data inputData input
FormsForms PC data entryPC data entry SAP R/2, R/3SAP R/2, R/3
Consolidation Functionality
FI-LCFI-LCtotals,totals,
documentsdocuments
VersionsVersions
SimulationsSimulations
RestatementsRestatements
ExcelExcel
Gewinn- und Verlustrechnung
123
CAUmsatz
B50
FI-LCFI-LCInteractiveInteractiveReportsReports
FI-LC TotalsFI-LC Totals
reportsreportsReport WriterReport W riter
Report PainterReport Painter
Master dataMaster data
CompaniesCompanies SubgroupsSubgroups FS itemsFS items
Transfer to EISTransfer to EIS
Consolidation stepsConsolidation steps
nn Standardizing entriesStandardizing entriesnn Currency translationCurrency translationnn Intercompany eliminationIntercompany eliminationnn IC profit/loss in inventoryIC profit/loss in inventorynn IC profit/loss in tr'd assetsIC profit/loss in tr'd assetsnn Consolid. of investmentsConsolid. of investmentsnn ReclassificationReclassification
You can customize your variants and valuation options in the Implementation Guide (IMG).
The functions can be run individually or bundled together.
All activities are started and monitored on the screen.
Posting entries are automatically generated for all consolidation steps.
Group accounting is performed in accordance with the document principle, and features the carrying forward of balances.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 497/889
© SAP AG
Main Features of Consolidationn Flexible consolidated entities
n Integration with the SAP systems which generate individualfinancial statements
n Online entry of non-integrated financial statements
n Rem ote PC data entry
n High level of functionality in automated co nsolidation
n Flexible adjustments to meet international requirements
n Group accounting with carry-forward of balances, using thedocument principle
n Com prehensive standard reporting
n Simple definition of additional standard reportsn Ability to process large volumes of data
n Version concept for simulations and planning data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 498/889
© SAP AG
Integration of FI-LC Legal Consolidation
ExecutiveInformationSystem
FI-LCConsolid-ation
Remoteprocessingof businesstransact.
EISEIS
CompanyCompany
consolidationconsolidationBusinessBusiness
area consol.area consol.
OpenOpen
usageusage
FI-GLFI-GL
GeneralGeneral
LedgerLedger
FI-AAFI-AA
AssetAsset
AccountingAccounting
SDSD
Sales &Sales &
Distrib.Distrib.
CO - PCACO - PCA
ProfitProfit
CenterCenter
CO - PACO - PA
ProfitabilityProfitability
AnalysisAnalysis
MMMM
MaterialsMaterials
MgmtMgmt
Operational SAP S ystems
FI-LC is integrated in two ways with other SAP modules:
Applications which handle day-to-day business transactions transfer data to FI-LC in summarized form.Consolidation Reporting supports a drilldown back to these applications.
Consolidated data is transferred to the EIS (Executive Information System), which collects highly summarizeddata from all enterprise areas (including Logistics and Human Resources) for one company or the group as awhole.
FI-LC supports the consolidation of any “consolidation unit”, providing the required financial data is supplied.
Through the integration of SAP applications, data can be made available for the consolidation of companies(legally independent units) and business areas (subdivisions of companies for the purpose of external segmentreporting).
EC-MC Management Consolidation will also support the consolidation of cost accounting units (profit center,
cost center, profitability segment).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 499/889
© SAP AG
FI-LC Implementation: Scenarios
FIFI
productiveproductive
FI - LCFI - LC
at later dateat later date
R/3
++
FI / COFI / CO
AM / MMAM / MM
FI - LCFI - LC
onlyonly
R/3
++
FI - LCFI - LC
R/3R/3
RF / RARF / RA
RM / RKRM / RK
R/2R/2
Release 2.2 / 3.0 Release 4.0
INTEGRATED CO NSOLIDATION
STAND-ALONE APPROACH
SATELLITE APPROACH
LC AS PREDECESSOR TO MC
FI - LCFI - LC EC - MCEC - MC
SDSD
MMMM
PPPP
QAQA
PMPM
HRHR
FIFI
COCO
AMAM
PSPS
WFWF
ISIS
R/3R/3
Consolidation module implemented after or in parallel with a productive FI installation
This is the most common scenario for Consolidation implementation. During preparation for consolidation, thechart of accounts often needs to be enhanced, and organizational adjustments may be required for intercompanyposting.
Consolidation module as the first/only SAP application The focus in this case is on data input from external sources (remote PC data entry and flexible PC data-upload).You will also need to learn about the administration of the R/3 system, the database and the operating system.
Consolidation module as an R/3 satellite of an operative R/2 system A ‘small’ application which affects few users could be used as an introduction to the world of R/3. An interfacewith periodic data transfer and similar preparation for consolidation functions is available in the R/2 system.
FI-LC prior to Management Consolidation (EC-MC) As of release 4.0, FI-LC functionality will be contained in the EC-MC module, and automatic migration to
enhanced data structures will be available. You can start a project with FI-LC and later enhance it by addingconsolidation “dimensions”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 500/889
© SAP AG XXYYY / 22 - 1
R
Chapter Master Data
Companies
Subgroups
Financial statement items
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 501/889
© SAP AG
Companies
SA PSA P
SAPSA P
SAPSA P
ParentSales
SA PSA P
Production
SA PSA P
Base unit for data input and consolidation
AttributesAttributes
Global parameters: address, country, language
Control parameters: currency translationvalidation che cksdata transfer methods
SA PSA P
SA PSA P SA PSA P
A company master record must be created for each organization that is included in the consolidated financial
statements.
Some company attributes are time- or version-dependent (such as the tax rate for deferred income tax, and thecurrency translation method). Therefore, when entering company data you must specify the fiscal year and period,a version and a ledger, also.
You can print a list of the master records with all company-related data
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 502/889
© SAP AG
R
Subgroups
reporting entity any combination of companies
balance sheet, income stmt. quarterly USD
balance sheet, income stmt. semi-annual DE M
Plastics
income stmt. monthly CHF
80% 60%
40 %
Total Europe
100%
60% 50% 75%
A subgroup is a combination of multiple companies for reporting purposes.
Definition:- any combination of subgroups (time- and version-related)- each subgroup can use a different group currency- different consolidation frequencies can be chosen- variable consolidation steps for each company
Technique:- Elimination according to company pair relationships- subgroup comparison reports across columns
Multi-hierarchy groups can portray individual hierarchy levels with subgroups (see Step Consolidation).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 503/889
© SAP AG
Classification of FS items
INDIVIDUAL STATEMENTINDIVIDUAL STATEMENT
Acct.no.Acct.no. Name of accountName of account Item no.Item no.
::01000100 PlantsPlants 1032010010320100
02000200 Undeveloped landUndeveloped land 1032010010320100
03000300 Office buildingsOffice buildings 1032010010320100
::
Chart of accounts A
INDIVIDUAL STATEMENTINDIVIDUAL STATEMENT
Acct.no.Acct.no. Name of accountName of account Item no.Item no.
::
40004000 LandLand 1032010010320100
50005000 BuildingsBuildings 1032010010320100
::
Chart of accounts B
CONSOLIDATED STATEMENTCONSOLIDATED STATEMENT
Item no.Item no. Name of accountName of account
::
1032000010320000 Fixed assetsFixed assets
1032010010320100 Real estateReal estate
1032020010320200 Plant equipmentPlant equipment
1032030010320300 Other fixed assetsOther fixed assets
::
standardized FS chart of accounts
FI-LCFI-LC
FIFI
Different charts of accounts may exist within one group due to local statutory accounting requirements in
individual countries or the acquisition of new companies.
If different charts of accounts exist within a group, all of the accounts must be assigned to a standard financialstatement (FS) chart of accounts for the group.
You can consolidate at the operational account level by selecting an FS chart of accounts that is identical to theoperational chart of accounts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 504/889
© SAP AG
Attributes of Financial Statement Items
Item numberItem num ber
10 cha racters, alphanumeric10 cha racters, alphanumeric
Item typeItem type
asset itemasset item
liability/equity itemliability/equity item
income statement itemincome statement item
otherother
Item categoryItem category
value itemvalue item
totals item (range or set)totals item (range or set)
ratioratio
IndicatorsIndicators
consolidation-only itemconsolidation-only item
partial b reakdownpartial breakdow n
contra itemcontra item
additional accounts assignmentsadditional accounts assignments
Financial statement (FS) items are the main posting units in the Consolidation system.
The following options are available for creating a FS chart of accounts:
implementation of SAP’s standard FS chart of accounts, which can be post-edited manually,
adoption of the structure of the FS chart of accounts while automatically changing the item numbers,
creation of a new, custom FS chart of accounts (requires a high degree of customizing time!),
automatic copying of FS items from the FI module,
- copy from chart of accounts,
- copy from financial statement version.
Additional account assignments minimize the number of items that need to be defined.
You can enter values or quantities on FS items. You can use validation checks for validating the values in (statistical) sub-level item ranges against those in main-
level ranges.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 505/889
© SAP AG
FS items and their Additional Assignments
Transaction typesTransaction types
fixed assetsfixed assetsreserves for special depreciationreserves for special depreciation
provisionsprovisions
appropriations, stockholders' equityappropriations, stockholders' equity
Trading partnersTrading partners
loans to affiliated companiesloans to affiliated companies
receivables from/payables to affiliated companiesreceivables from/payables to affiliated com panies
investments, ownerships in affiliated com paniesinvestments, ownerships in affiliated companies
revenue from/expenses for affiliated com paniesrevenue from/expenses for affiliated companies
CurrenciesCurrencies
receivables from/payables to affiliated companiesreceivables from/payables to affiliated com panies
loans to affiliated companiesloans to affiliated companies
Years of acquisitionYears of acquisition
fixed assets (for historical currency translation)fixed assets (for historical currency translation)
The system supports both individual additional account assignments as well as business-economical combinations
of additional account assignments.
The additional account assignments are made for each FS item during the configuration of the system.
The assignments affect data entry, validation checking, posting and reporting.
FI-LC also supports three user-definable additional fields not listed above.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 506/889
© SAP AG XXYYY / 22 - 1
R
Chapter Preparation for Consolidation
Data integration
Organisational structures
Parallel valuation in individual financial statements
Trading partners
Balance reconciliation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 507/889
© SAP AG
Organizational Structure
non-SAP
Chart/accts CC C
Organization
SAP
Client 001
Companycode 0003
Chart/accts BB B
Companycode 0001
Companycode 0002
Chart/accts AA A
FS chart of accts
CompanyC0001
CompanyC0002
CompanyC0003
CompanyC0004
Group
FIFI
. . . . . .
FI-LCFI-LC
Organizational Units in FI:
The client is at the top level of the hierarchy in the SAP system. The definitions you make here apply to allunderlying levels.
G/L accounts are defined at the chart of accounts level. Each client can accommodate any number of charts of accounts.
Company codes are units which contain a complete self-contained set of accounts and generate a balance sheetand income statement at the end of the fiscal year. Exactly one chart of accounts is assigned to each companycode.
Several or all company codes can employ an identical chart of accounts.
Organizational Units in FI-LC:
Companies are individual business and legal entities which are included in the consolidated financial statements.A company code in the FI system corresponds to a company in the FI-LC system. The company codes mayreside in various R/3 systems.
The Consolidation system can also include companies that generate their individual financial statements on non-SAP systems.
All of the companies in the Consolidation system use a common financial statement (FS) chart of accounts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 508/889
© SAP AG
Trading Partners in ConsolidationCompanyGER
CompanyUSA
Customer SAP-USATrading partner USAUSA
Vendor SAP-GERTrading partner GERGER
Outgoing invoicePartner
Customer US AUSA 1000SAP-USARevenue US AUSA 1000-
Incoming invoicePartner
Vendor GERGER 1000-SAP-DEUExpense GERGER 1000
FS itemFS item CompanyCompany PartnerPartner
ReceivablesReceivables GERGER US AUS A 10001000-- GERGER US AUS A 1000-1000-
PayablesPayables US AUS A GERGER 1000-1000--- US AUS A GERGER 10001000
RevenueRevenue GERGER US AUS A 1000-1000- GERGER US AUS A 10001000
ExpenseExpense US AUS A GERGER 10001000 US AUS A GERGER 1000-1000-
Consolidation
-- Elimination of interco.Elimination of interco.
payables and receivablespayables and receivables Elimination of interco.Elimination of interco.
revenue and expenserevenue and expense
The allocation of indicators to group-internal posting transactions is a particularly important form of data
preparation for individual financial statements Even in small groups, the chart of accounts would often becomeoverloaded if company-specific accounts were used.
Instead, the SAP system puts the “sender-receiver relationship” on the document level in Financial Accounting,and manages the balances in Consolidation with the additional account assignment “trading partner”.
Customers/vendors that are affiliated companies are marked as such by an appropriate trading partner ID in theirmaster records.
In open item posting, the trading partner assignment is read from the master record and duplicated in all thedocument lines. It is therefore available for the elimination of intercompany payables and receivables/revenue andexpense in Consolidation.
Alternatively, you can also set the trading partner manually.
As it is duplicated in the document, the trading partner must be unique. However, document types for whichseveral trading partner assignments are possible can be defined for business transactions not relevant toconsolidation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 509/889
© SAP AG
R
Active cons. typesActive cons. types
Company cons.
Business area cons.
Profit center cons.
FI-LC
EC-MC
RF-KONS
Actual dataActual data
Realtime update
Rollup
Periodic extract
Plan dataPlan data
Rollup
Periodic extract
Group: Currency: Fiscal year variant:
Consolidation systemConsolidation system
Ledger Version File formation
Details
Rollup
Scope of Consolidation and Data Transfer
In the “Preparations for Consolidation” Implementation Guide of the parent or subsidiary system, the procedure for
the transfer of data from the FI-GL or FI-SL (Special Purpose Ledger) components into the Consolidationcomponent of the parent company can be defined. A check is run in the parent system to see if the selectedprocedure agrees with the specifications in the company master record.
For all procedures apart from realtime update, the file type (IDOC, PC, Unix) must be specified. Since FI-GL andFI-LC versions do not need to be identical, a relationship must be defined between the two.
The settings apply for all company codes/companies in the sender system. In the background, all company codes(in the case of data extract) or companies (in the case of realtime update) are assigned to the standard consolidationprocessing ledgers.
If the transfer is flagged as relevant for company and business area consolidation, two parallel data streams will becreated; either during realtime update or as two separate extract files.
Data from profit center accounting can only be transferred to the forthcoming EC-CS Management Consolidationmodule.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 510/889
© SAP AG
R
Chapter Individual Financial Statement
Overview of data transfer
Data transfer monitor
Status management
Data transfer from Financial Accounting
Remote entry with MS-Access
Flexible upload
Central entry with data entry forms
Validation check
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 511/889
© SAP AG
Overview of Data Input
FI-LCFI-LC
Legal ConsolidationLegal ConsolidationFormsForms
Manual entrymail
disk/network
FI-AAFI-AA COCOSDSDMMMM FI-LCFI-LC
FI-GLFI-GL FI-SLFI-SL
disk/network
Stepconsoli-dation
Extract Realtime
update
Rollup
R/3 integration
SAP PC entryext.G/L
HOSTHOSTR/2
non-SAP system
Data input
Realtime updates by other SAP modules in the same system
Periodic data extracts from FI-GL
Rollups from a (user-defined) FI-SL ledger
Periodic data extracts from another FI-LC system (Step Consolidation)
Data extracts and rollups can be transferred from other SAP systems via ALE without any problems.
Flexible uploads of data extracts generated by non-SAP systems
Data output
Data transfers to a predefined aspect of the EIS database
SAP reports available in the Consolidation system Interactive accessing with Microsoft Excel or downloading of a data extract
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 512/889
© SAP AG
Data Transfer Monitor
Sender systemSender system
SubsidiarySubsidiary 22
Sender systemSender system
SubsidiarySubsidiary 33
Sender systemSender system
SubsidiarySubsidiary 11
ParentParentReceiver systemReceiver system
IDOCIDOC
S00002S00002
No data postedNo data posted
User: SmithUser: Smith
Date: 15/03/95Date: 15/03/95
Program: RGCMBU00Program: RGCMBU00
Co.IDCo.ID
PCupload
I n f o
e x e c u t e
execute
CompanyCompany Name Method StatusP00001 Parent co. Realtime update Data
S00001 Subsidiary 1 R/3 extract (IDOC) Data
S00002 Subsidiary 2 R/3 extract (PC) Error
S00003 Subsidiary 3 Manual entry No data
S00004 Subsidiary 4 R/3 extract (direct) Data
Subgroup SG1 Version 100 Year / Period 1995 / 003Year / Period 1995 / 003
DataDatainputinput
The data input procedure is displayed for all companies of a subgroup.
FI-LC supports realtime update, rollup from FI-SL, data extract from FI-GL, data extract from R/2 RF, data extractfrom Step Consolidation, upload from the PC data entry program or a user-defined record layout, and manual datainput.
Some procedures have variants (e.g. realtime update, IDOC, PC file, unix file).
Status of data input
Three values are possible: ‘data’ (has been posted successfully), ‘error’ (transfer had been started but no dataavailable), and ‘no data’ (transfer has not been started yet).
Detail information by company, e.g. number of posted database records or possible reasons for status ‘error’.
Starting data input out of the data transfer monitor
By company For several companies grouped by data input procedure or sender system
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 513/889
© SAP AG
Status Management
Subgroup SWW [DEM]Subgroup SWW [DEM]
Germany France USADEM FRF / PC upload USD / extract
Data entryData entry
Calculate retained earningsCalculate retained earnings
Standardizing entriesStandardizing entries
Validate local currencyValidate local currency
Lock data entryLock data entry
Consolidation entriesConsolidation entries
Validate subgroupValidate subgroup
Lock subgroupLock subgroup
Translate local currency
Validate group currency
Lock currency translation
Data entry
You can start data entry and standardizing entries immediately upon the creation of your companies. Standardizingentries are possible until data entry is blocked.
Companies which use realtime update from FI-GL, rollup, or periodic extract from R/2 as their data entry method,should start the program for calculating retained earnings. This program is displayed and controlled in statusmanagement.
Currency translation
Currency translation is automatically opened when data entry is blocked.
Display of currency translation on the detail screen. Provisional translation is not displayed.
There is no need to perform translation for companies whose local currency is the same as the group currency, andwhich do not use the proportional consolidation method.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 514/889
© SAP AG
Transferring Financial Statement Data: Periodic Extract
Additional accountassignments:
Partner Transaction type Acquisition years
Account Company code
Business area Fiscal year
Transaction currency
Individual financial statements (FI)
Periodic extract with
summ arization according to:Company Item
Partner Transaction type Acquisition year Transaction currency
Consolidationfunctions
Consolidation
Postdocument
ConsolidationConsolidation
staging ledgerstaging ledger
GeneralGeneral
ledgerledger
ConsolidationConsolidation
databasedatabase
Financialstatementversion
Data extractData extract
+
Information generated in Financial Accounting by the balance sheet program (RFBILA00) should be duplicated as
closing data in Consolidation.
In order for this to happen, the Financial Accounting extract is triggered when the balance sheet/income statementis created (switch: “Extract to FI-LC”). The layout of the data extract corresponds with the output list on thescreen.
The link between general ledger accounts and consolidation items is created by a financial statement version whoseitems correspond with the consolidation items.
FI-AA transaction types are assigned to FI-LC transaction types in Customizing and summarized correspondinglyin the extract.
Periodic extract transfer allows individual financial statement data to be transmitted across system boundaries.
The consolidation staging ledger is managed in the sending system.
Data transfer is controlled in Consolidation using the data transfer monitor.
At year-end, consolidation data, in addition to FI data, must be carried forward.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 515/889
© SAP AG
Transferring Financial Statement Data: Realtime Update
Account Company code Business area
Fiscal year Transaction currency
Individual financial statement (FI)
Realtime update of :Company Item Partner Transaction type
Acquisition year Transaction currency
Consolidationfunctions
Consolidation
Postdocument
GeneralGeneralledgerledger
ConsolidationConsolidation
databasedatabase
G /L ac co unt ___ ___ _
Group acct no._______
Realtime update of Consolidation data or rollup (for example from a user-defined ledger in FI-SL) are alternatives
to the periodic creation of extracts. In these procedures, general ledger accounts are assigned to consolidationitems by means of the group account number entered in the general ledger account.
A corporate chart of accounts must exist whose account numbers correspond with the consolidation items.
Realtime update can only be used if Financial Accounting (parent or subsidiary) and Consolidation are in the samesystem and client.
There should be no balance-dependent control of account groups. Contra items will be handled in a later step inthe Consolidation system.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 516/889
© SAP AG
Enhan ced Integration of FI-LC Additional Account Assignments
Accounting document
- Functional area
- Customer country- Business area- Cost center...
Customer
master record(Customercountry)
Sustitutionrules
(Functionalarea)
Consolidatedincome statement:cost of salesaccounting
Consolidatedincome statementaccording tobusiness areas
External dataentry viaMS-Access
4 options of variableadditional account
assignments
Consolidatedsales revenueby customerregions
Periodic
rollup
Realtime
update
FI CO
Consolidationtotals database
R/3R/3
FIFI
COCO
AMAM
PSPS
WFWF
ISIS
MMMM
HRHR
SDSD
PPPP
QMQM
PMPM
4 variable additional account assignments, including transaction type, are available in Consolidation. As part of
integration, these can also be provided on realtime update from Accounting, as of Release 3.0D. This waspreviously only possible using a periodic rollup.
New functional area and customer country information is available in accounting documents (as of 3.0E), inaddition to business area, cost center and general ledger account.
Using the functional area, you can assign business transactions according to cost-of-sales accounting principles,and also prepare a corresponding consolidated income statement.
A business area consolidation procedure is available with Release 3.0. A prerequisite for this is that balancesheet items have been assigned to the combination company/business area in FI, thereby enabling postings to bebroken down into these business areas. If you only require (a) a breakdown by business area for the incomestatement and (b) consolidation results as totals, and not per business area, you can use the (simpler) companyconsolidation procedure. The operational business area in FI — restricted to income statement items — is
duplicated in an additional account assignment and posted simultaneously during the elimination of intercompanyrevenue and expense.
In Customizing, you can generally specify the items (= corporate accounts) for which various information will beduplicated in the additional fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 517/889
© SAP AG
TranslationTranslation ReportingReporting TransferTransfer
MS AccessMS Access
MS AccessMS Accessdatabasedatabase
R/3R/3
ParentParent
I m p o r t
I m p o r t
Master dataMaster data Data entryData entry ValidationValidation
MS ExcelMS ExcelNon-SAPNon-SAPsystemsystem
E x p o r t
E x p o r t
Remote Data Entry with MS Access
As an enhancement to the R/3 system, the Consolidation component contains a user-friendly and powerful PC data
entry program for subsidiaries which do not have an SAP system. The program is based on the relational databasesystem MS Access, and includes the following functionality:
- Manual data entry and interface with MS Excel
- Validation
- Currency translation
- Reporting
Master data (for example financial statement items) and control parameters (for example data entry forms,validation rules) are provided by the group parent and imported into the local subsidiary system.
Financial data is periodically exported and transferred to the group parent. Data changed at the group head officecan be transferred back to the subsidiary.
Data is currently transferred via PC uploads and downloads. RFC (Remote Function Call) is currently planned asan additional option.
Integration with MS Excel
- Definition of the interface in MS Access
- Activities are started from within MS Access
- Standard MS Excel functions are used
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 518/889
© SAP AG
SAP Data Entry Forms
Item Curr.yr. Prev.yr.
1030 Assets1031 Real estate 8,01032 E quipment 3,0
1033 Other assets 1,01034 Asst u.constr. 30,0* Assets ( ) (42,0)
Balance sheet
Position TTy Curr.yr. Prev.yr.
1031 Real estate ( ) (16,300)
Open.bal. 100 12,100
Acquisitions 120 5,000
Retirements 140 800
Asset history sheet
l Multilinguall Comparison with previous yearl Flexible modificationl Data entry au dit trail
D e f i n i t i o n
LinesLines ColumnsColumns TextsTexts
Manual entry of individual financial statement data is supported
Multi-language capability
Flexibility in changing data entry forms
Balance check and summation levels supported during data entry
Data entry audit trail supported
Data entry is subject to status control
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 519/889
© SAP AG
Validation Checks
Validation rulesValidation rules
GroupGroup Categ.Categ. RuleRule
AA PP 1000 = 20001000 = 2000
FF Total Assets u nequal Total Liab./EquityTotal Assets unequal Total Liab./Equity
AA PP 1041>(V)1041 + '% 20'1041>(V)1041 + '% 20'
WW Inventory: curr. year > 20% of prev. yearInventory: curr. year > 20% of prev. year
Inventory
Status Management Warning
Pr. year Currentyear
liabilities& equityassetsassets
Balance sheet
Error
Callup points / objects to be checked
local valuation (local currency, company)
corporate valuation (group currency, company)
consolidated values (group currency, subgroup)
User-specific definition
Validation categories
item formulas
totals items
comparison of constants
previous year comparison breakdown total checking
changes in investment table comparison
changes in investee equity table comparison
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 520/889
© SAP AG XXYYY / 22 - 1
R
Chapter Standardizing Entries
Document principle
Document types
Validation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 521/889
© SAP AG
P a r e n t
S u b s i
d i a r y
+ =
+ =
? Globaladjustments
Cross-companyNo inspection by
group auditor
=
INDIVIDUAL EVALUATIONINDIVIDUAL EVALUATION
Inspection + report by auditorInspection + report by auditor
Indiv.fin.stmtdata for thecompany
+ Centralstandardizingentries
Summarizedfinancialstatements
Localvaluation
Indiv.fin.statement
Decentralizedstandardizing
entries an dreclassifications
Corporate v aluation
Indiv. fin. statementaccording to groupvaluation guidelines
Cons.entries
Consolid.financialstatement
Inspectionby auditor
Audited Corporate Valuation of Subsidiary Statements
FI-LC saves the central postings relating to a company separately as standardizing entries.
Financial reporting data and central standardizing entries can be evaluated separately in reporting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 522/889
© SAP AG
Central Standarizing Entries
Consolidation - PostingConsolidation - Posting
DOCTYPDOCTYPCo.IDCo.IDSUBGRPSUBGRPTEXTTEXT
APAPS00001S00001
ITEMNOITEMNO TT YTT Y PARTNERPARTNER AMOUNTAMOUNT
1032010010320100
3071010030710100
50.000+50.000+
50.000-50.000-
Standardizing entryStandardizing entry
Diff.declin.bal./straight line depr.Diff.declin.bal./straight line depr.
Function for manually entering central standardizing and consolidation entries
Standardizing entries are valid in all subgroups which include the company posted to.
Pairs of consolidation entries are only valid in those subgroups which include both companies and use thepurchase or proportional method of consolidation.
Subgroup-dependent consolidation entries are valid for one subgroup only.
Account assignment by FS item number and, if necessary, transaction type, trading partner and additional field
Account determination for automatic posting (adjustments to retained earnings, provisions for deferred taxes)
Reference and reversal function
Classification of entries using document types:
simple analysis by the user (document evaluation, interactive reporting)
differentiation according to business functions
mass reversal function
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 523/889
© SAP AG
R
Chapter Currency Translation
Translation methods
Translation keys
Analysis of translation differences
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 524/889
© SAP AG
Common Currency Translation Methods
FS itemFS item Pure currentPure current Modified curr.Modified curr. TemporalTemporal
rate methodrate method rate methodrate method methodmethodll AssetsAssets
nn Fixed assetsFixed assets SS SS SS S/DS/D HH HH HH
nn InvestmentsInvestments SS SS SS S/DS/D HH HH HH
nn Inventory stockInventory stock SS SS SS SS HH SS SS
nn Other assetsOther assets SS SS SS SS SS SS SS
ll LiabilitiesLiabilities
nn Stockholder’s equityStockholder’s equity SS HH SS SS HH SS SS
nn Retained earningsRetained earnings SS SS SS SS SS SS SS
nn Other liabilitiesOther liabilities SS SS SS SS SS SS SS
ll Income statementIncome statement
nn Revenue & expensesRevenue & expenses SS DD DD DD DD DD DD
nn Consumptn invent.stcksConsumptn invent.stcks SS DD DD DD HH DD DD
nn DepreciationDepreciation SS DD DD DD HH DD HH
nn Appropriation of net inc.Appropriation of net inc. SS SS SS SS SS SS SS
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 525/889
© SAP AG
Currency Translation
Local Group Diff.
Assets H = 3.0 S = 2.0
Buildings 500 1500 500
Machinery 500 1500 500
Inventory S = 2.0 S = 2.0
Raw matrl 500 1000 0
Audit trail by item
C u r r e n c y
C
u r r e n c yUSD CHF
SetsInventory
Assets
1995
1996
YearAnalysis of translation difference
Translation setTranslation set
Inventory Inventory Assets Assets
Exchange ratesExchange rates
Curr.Curr.-rate -rate
Historical Historical
1995
You can define any common currency translation method for your FS chart of accounts: temporal method, current-
rate method and so on.
You can select a currency translation method for each- company- period- version
Currency translation differences can be posted with or without an effect on net income.
Rounding differences can be handled.
Multi-dimensional analysis of currency translation differences is supported in reporting.
Translation differences (for example in fixed assets using the current-rate method) can be separately displayed.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 526/889
© SAP AG XXYYY / 22 - 1
R
Chapter Consolidation Entries
Intercompany elimination
Elimination of intercompany profit/loss in inventory
Elimination of intercompany profit/loss in transferredassets
Consolidation of investments
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 527/889
© SAP AG
Elimination ofloans
Elimination ofinterest income
Intercompany Eliminations
Elimination sets
Elimination ofinterco. sales . . .
ITEM G2 G3 TW
RCBL 230 115
PYBL 200- 110-
30 5
Exchangerate 2.0
20 10Currency Otherdifference difference
CoID PART GC DIF
G1 G2 500 500- 0
G1 G3 120 100- 20
G2 G3 230 200- 30
Difference
Pickup
Handling of differences
Elimination ofinterco.pay/rec.
G2 G3 230 200- 30
Balance reconciliation
There are three prerequisites for intercompany eliminations:
You should post elimination entries at company pair level. Individual financial statement data must be enteredwith reference to a trading partner.
You need to create freely-definable elimination sets in the system. In these sets, you specify which items willbe eliminated against each other, for example payables and receivables.
You should define elimination rules.
Differences arising from intercompany eliminations can be separated into currency differences and otherdifferences, for example posting differences.
Elimination can be simplified by using one-sided data entry.
Automatic reclassification during proportional consolidation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 528/889
© SAP AG
2560 ?2560 ?What to doWhat to do
with differencewith difference??
Company C1(Currency USD)
Causes of Elimination Differences
Company C2(Currency FRF)
R eceivables 1 1500 SFRExch.rate = 0.6
900 USD
Payables 1 1500 SFRExch.rate = 0.3
4500 FRFTranslation differencesTranslation differences
Receivables 2 2000 USDGoods u nder way (different posting date)Goods under way (different posting date)
Value adjustment toreceivables 2 400 USD
Rec. SFR 1500 USD 900
Rec. USD 1600 USD 1600USD 2500
Payables 1200 SFR 3600 FRF
3600 FRFTranslation into group currency
Payables = 1440 DEM
Exch.rate= 0.4
Receivables = 4000 DEM
Exch.rate= 1.6
Reversal 300 SFRExch.rate = 3.0
900 FRFInvoice not (fully) recognizedInvoice not (fully) recognized
Value adjustmentValue adjustment
??
Corporate policy usually specifies procedures for handling temporal posting differences, individual value
adjustments to receivables, and the partial recognition of payables.
The currency translation difference can be shown in FI-LC, as long as companies prepare their reports intransaction currency as well as local currency. This takes place automatically when data is transferred fromFinancial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 529/889
© SAP AG
In the year o f transfer: excess revenue (revenue - net book value)acquisitions/retirements in asset history sheetmid-year depreciation adjustments
In subsequent years: depreciation adjustm entexternal retirements, group-internal resale
Intercompany Profit/Loss in Transferred AssetsThe retiring com pany
The elimination
The acquiring company - Depreciation method
Open. Clos.
bal. Acq Ret. Trfr. bal.------ 300 ------ ------ 300
- acquisit ion cost- accum. depreciation- depreciation method- revenue (= acquisition amount at
the acquiring comp any)
Open. Clos.
bal. Acq Ret. Trfr. bal.1000 ------ 200 ------ 800
The retiring company reports its acquisition costs, accumulated depreciation, revenues and depreciation methods.
The acquiring company reports the acquisition amount and the depreciation method.
The IC profit/loss is eliminated and computed as follows:
revenue - remaining book value = IC profit/loss
Elimination of the acquisition and retirement for the asset history sheet
Depreciation is adjusted for both companies
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 530/889
© SAP AG
Consolidation of Investments
Rule - Sharepurchase method 51 - 100 %pooling of interest 90 - 100 %proportional consolidation e.g. 50 %, 33 1/3 %equity method 20 - 50 %(book value, revaluation, proportion of equity m ethod)
Methods
Functionality
80 90
5070 60
- minority share of ownership- hidden reserves- g oo dw ill- one run per subgroup
Activities
- firs t con so lid atio n - in crease/redu ctio n in cap ita liza tio n- subsequent consolidation - investment amortization- step acqu isition - divestiture
- transfer
The main purpose of consolidation if investments is to eliminate the intertwined equity of the group’s
organizations. The parent company’s investments in its subsidiaries are cleared against the subsidiary’sproportionate stockholders’ equity.
Various methods can be applied, depending on the parent company’s level of influence in the subsidiary:
purchase method, proportional consolidation, equity method.
When processing fair value adjustments (hidden reserves), you determine if and how these are to be eliminated.
When the investment share in a company is less than 100%, minority shares of ownership are taken intoconsideration.
Techniques:
Simultaneous consolidation of all companies of the subgroup
Calculation of shares according to the matrix multiplication procedure (multi-level calculation of group shares)
Step consolidation when the subgroup is defined hierarchically
Transactions:
automatic and manual entries
numerous extra reports (investments, equity, fair value adjustments, goodwill)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 531/889
© SAP AG
R
Chapter Information System
Overview of Reporting Options
Report Selection
Totals reports
Interactive Reporting
Journal Entry Reports
Reporting of Master/Financial/Control Data
Report Writer and Report Painter
Integration with EIS
Interactive Excel
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 532/889
© SAP AG
Information System
R/3R/3
FI-LC FI-LC
Database Database
Totals reportsReport W riter
Report Painter
InteractiveReporting
Journal entryreports Reports of
l master data
l control paras
l financial data
Transfer
to
EIS
Inter-active
Excel
123
CAErlöse
B50
FI-LC totals reports
A consolidation-specific "Report Writer" for evaluating the totals database
A comprehensive reporting system is delivered
Report Writer and Report Painter
User-friendly, powerful SAP standard tools for generating reports
Specific selections for processing the version and time dependencies of the subgroups
Interactive Reporting
Interactive analysis of the FI-LC totals database, including drilldowns to the consolidation documents and theFI Financial Accounting module
Journal entry reports Flexible journal entry evaluations including custom designs (display/totals variants), sorts and searches of
information, drilldowns, access to master data
Interactive Excel
Interactive R/3 database access and use of all MS EXCEL functions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 533/889
© SAP AG
Interactivereporting
Reporting Options
FormulasList header Lines Columns Texts
Bundling
Individual call-up
Scaling
Multilingual
ReportReportprogramprogram
DepartmentMenues F keys or SpreadsheetWindows Scrolling host printer Extract Wordprocessing
O u t p u t m e d i a
SAP O rgwareSAP O rgware AccountantAccountant
Report DefinitionReport Definition
Numerous standard reports are supplied by SAP as Orgware. User departments can define further reports.
Elements in a report:
List header
Line layout
Column layout- Values: values from the database or formulas- Texts
You can call up reports individually or as a bundle (several reports).
You can request a report in various languages.
You have the option of scaling (Thou., Mill. and so on).
Output
screen (ad hoc information)
printer
data carrier (data passed on to higher-level group)
PC (inclusion in text, visual formatting)
Large volumes of data can be handled by separating data selection and evaluation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 534/889
© SAP AG
Interactive Reports (1)
Balance Sheet
Fixed assets 20Curr. assets 30* ASSETS 50Equity 40Liabilities 10* E QY /L IA B. 50
Income Stmt.
Revenue 60Expense 40Taxes 5* ANP 15
Ratios
CASHFLOWEQY_RATIO
.
.
.
CompanyCompany
ownershipownershipSubitems /Subitems /
comparisonscomparisonsChanges local/Changes local/
corp./cons. valuecorp./cons. valueSwitchSwitch
valuationvaluation
MENUES FUNCT KEYS WINDOWS
system-operator interaction
D e t a i l d i s p l a y
Predefined primary displays
Choice of items, quantities, ratios
User interaction with the system by positioning the cursor, using the function keys and mouse
Hierarchy and business graphics
Interface to the individual financial statement data in FI
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 535/889
© SAP AG
Interactive Reports (2)
Companyownership
Subitems /comparisons
Changes fr. local/corp./consd.value
Change invaluation
FI accountbalances
FI journalentries
FI entiredocument
Scaling
Individualentries
Entiredocument
MiscellaneousReports
Balance sheetdiagram
SubgroupCompany
master record
Chart of value changes
companies
YearC01 C02 C03
Owner equity item
90
91
92
Corporate structure diagram
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 536/889
© SAP AG
Balance sheet value changes: local - corporate - consolidated
FS item Local Stdg. Corp. IC IC elim. C/I Consdval. entries val. elim. Inv.,TA value
Fixed assets 100 5 105 - 15- 25- 65Tangible assets 60 5 65 - 15- 5 55Intangible assets 40 - 40 - - 30- 10
Current assets 80 10- 70 15- 10- - 45Inventory 50 - 50 - 10- - 40Receivables 30 10- 20 15- - - 5
Total 180 5- 175 15- 25- 25- 110
FI-LCFI-LC
Report
Writer
Report
Painter
Report Writer and Painter for Consolidation Data
The Report Writer is a powerful tool for creating reports. It has been a component of the SAP system for a long
time and is used within several applications (e.g. FI-SL, CO-OM).
It is more easy now to report consolidation data with the Report Writer. A special data selection takes care of theversion and time dependency of subgroups and of the FI-LC concept of different posting levels.
Special group reports, which use the same criterion in lines as well as columns, must have additional fields forsuch a criterion at their disposal (e.g., the transaction type in multi-line asset history sheets; or the FS item foraged receivables/payables). The standard delivery system includes the corresponding fields.
To make the work of creating reports easier, SAP has developed the Report Painter which provides an interfacebetween the user and the Report Writer. The Report Painter can be learned quickly and can be used by users whohave little or no knowledge of Report Writer concepts, such as sets.
The SAP standard system includes several Report Writer and Report Painter reports for consolidation data. Theyare stored in library 4LC and can be imported from client 000 into your client.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 537/889
© SAP AG
Income statementIncome statement
123
CARevenue
B50
Spain 4%Spain 4%
Switzerland 21%Switzerland 21%
FranceFrance10%10 %
Germany15%
USA 50%USA 50%
ExcelExcel
R/3R/3FI-LCFI-LC
R/3R/3
Activelink
Automaticupdate
Changes
Interactive Excel - Reporting with MS Excel
The functions are available as add-ins to MS Excel.
Activities are started from MS Excel.
An active data link is provided via RFC (Remote Function Call). RFC makes direct communication with R/3application function modules possible..
RFC allows you to directly access data, and also supports authorization checks.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 538/889
© SAP AG
The Principles Behind Interactive Excel
Version: 001-Version: 001-
actual valueactual value
Balance sheet
Year: 1994
Period: 12
Column layout
Line layout
Valuematrix
Σ / D iff .FS item
Headerdata
ConsolidationConsolidationtotals databasetotals database
Group: SWW
Selection of individualvalues fromlist fields
Vector transfer
Active accessto values inR/3
Microsoft ExcelMicrosoft Excel
Master dataMaster data
Control tablesControl tables
Line layoutsLine layouts
FI-LC / R/3FI-LC / R/3
Column layoutsColumn layouts
StandardExcel
Version:001- Actl.
You generate a spreadsheet step by step, using the functions mentioned earlier.
As soon as you have run FI-LC data selection, you can immediately see R/3 value changes in the spreadsheet.
If parameters (for example version or year) change, values and diagrams are automatically updated via the activelink.
Advantage: The layout only needs to be defined once and is then always filled with updated data.
The snapshot function allows you to save the spreadsheet without the active link.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 539/889
© SAP AG XXYYY / 22 - 1
R
Chapter Versions
The concept of versions
Version concept - an example from currencytranslation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 540/889
© SAP AG
productionproduction
statementsstatements
Simulation Analysis / Version Concept
simulationsimulation
version Nversion Nplanplan
statementsstatements
Queries: effects of valuation optionssimulation using different exchange rates / financial data
consolidation of investments
elimination of intercompany profit and loss
elimination of intracompany sales of m erchandise
elimination of intercompany payables/receivables
currency translation / differences
standardizing entries / reclassifications (corporate valuation)
Copy indiv.
fin. stmt. data
Enter
plan statement
Enter indiv.
fin. stmt. data
The use of multiple versions provides you with the following simulation options:
the effects of valuation options
the effects of different exchange rates
the effects of different consolidated entities (restatement)
comparison of different reported financial data (e.g., plan/actual)
Special versions for the financial data and the methods for each of the consolidation steps are assigned to aconsolidation version.
You can create new data (local data, for instance) by copying an existing version.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 541/889
© SAP AG
Version Concept - A Currency Translation Example
Individual statementIndividual statement Exchange ratesExchange rates
Consolidated statementsConsolidated statements
Actual/local
REVRE V 100100
EXPEX P 8080
NETINCNETINC 2020
Plan/local
RE VRE V 150150
EX PEX P 120120
NETINCNETINC 3030
Actual
USD
1.5
Plan
USD
1.8
Actual data - Act.ratesVersion 001
REVREV 150150EXPEX P 120120
NETINCNETINC 3030
Actual data - Plan ratesVersion 002
REVRE V 18 0180EX PEXP 14 4144
NETINCNETINC 3636
Plan data - Plan ratesVersion 003
RE VREV 270270EX PEXP 216216
NETINCNETINC 5454
The version concept can be applied to
alternative individual FS data
alternative exchange rates
any combination of the above alternatives
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 542/889
© SAP AG
R
Appendix 2 SD and Financial AccountingIntegration
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 543/889
© SAP AG
R
Transferring Data from SD
Invoice
Sales organ.: 0001
Distr ib . channel: 01
Division: 01
Accounting document
100.-
100.-
Value: 100.-
Company code: 0001
Customer
Sales revenue
The system transfers billing data from invoices, credit memos and debit memos to Financial
Accounting and posts it to the proper accounts.
Prior to creating the posting document, the following billing data can be changed:
billing date
pricing
account determination
output determination
After the data has been transferred to Financial Accounting, only the output determination can bemodified.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 544/889
© SAP AG
R
Data Transfer
Invoice
Invoice
Posting
block
Accounting
Accounting
Release
Basically accounting data is transferred automatically to Financial Accounting.
You can set a posting block on particular invoices. The corresponding accounting document iscreated only after the invoice is released.
When customizing your system, you can define a posting block for each type of invoice.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 545/889
© SAP AG
R
Reference Num bers / Allocation Numbers
Sales order
Sales order numberCustomer purchase order numberReference numberAllocation numb er
Delivery
Delivery numberExternal deliver num ber
Invoice
Invoice number
Allocation num berReference number
Accounting document (FI)
Reference number
Customer line item
Allocation num ber
The reference number and allocation number in an accounting document can be assigned
automatically with numbers from SD objects.
For example, the customer purchase order number can be transferred to the invoice and then passedon as the reference number to Financial Accounting.
Under the copying control for invoices in customizing, you can define what numbers are transferredas reference numbers and as allocation numbers.
A - Customer purchase order number
B - Sales order number
C - Delivery number
D - External delivery number
E - Invoice number
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 546/889
© SAP AG
R
Account Assignment Criteria in the Invoice
Invoice
Chart of accounts
Sales organization
Acct assgnmnt group
Acct assgnmnt group
Account key Calculation procedure
Price 100.- ERLDiscount 10.- ERS
: : :
Account key
ERL = Sales reven ueE RS = S ales ded uction
: :
Company code
Payer’s master record
Material master record
AssignmentAccountdetermination
keyin standard
system
Account
In the standard system, you can make account determination based on
the chart of accounts,
A chart of accounts is a classification scheme for all accounts in accounting. Several company codescan use the same chart of accounts.
the sales organization,
the account assignment group of the customer,
The account assignment group enables you to combine customers for account assignment purposes.
the account assignment group of the material, and
This group enables you to combine materials for purposes of account assignment.
the account key.
The account key allows you to combine condition types for account assignment needs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 547/889
© SAP AG
R
Sales Revenue Account Determination
Records: condition type KOFI
No valid record existsValid record exists
Account determination
Access sequence: KOFI
1 . S ales o rg an iza tio n chart/accou nts G ro up G ro up , acco un t keycustomer material
2. Sales organization chart /accounts Group Account keycustomer
3. Sales organization chart/accounts Group Account keymaterial
4. Sales organization chart/accounts Account key
5 Sales organization chart/accounts
Invoice
Item 10 10Price 1000.-USDDeduct 10 % 100.-USD
Salesdeduction
100
Account
Sales deductionSales deduction
KOFI00 acct determination
Condition type KOFI
Access sequence: KOFI
You can set up posting to sales revenue accounts according to various criteria.
In some instances these criteria are irrelevant.
You can differentiate account determination by using the access sequence.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 548/889
© SAP AG
R
Summary SD and FI Integration
SD and Financial Accounting are integrated so that billingdata from invoices, credit memos and debit mem os istransferred to Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 549/889
© SAP AG
R
Appendix 3: Overview of Credit Management
Introduction to credit managem ent
Com position of total liabilites
Decentralized organization - centralized organization
Credit limit per customer or group of customers
Credit limit for new customers
Centralized data and data per credit control area
Disputed items
Timing of credit checks
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 550/889
© SAP AG
R
Introduction
VendorVendor
A
Customer ACustomer A
GOODS / SERVICES
CASH
VendorVendor
B
Customer BCustomer B
GOODS / SERVICES
CASH
In order to minimize the credit risk in goods delivered and services rendered, credit management has
been integrated into the SAP system as a separate function alongside Financial Accounting andSales/Distribution. This makes it possible to use the credit management functionality to determine thecredit policy for each of your customers and to ensure that this policy is enforced in each individualbusiness transaction.
The automatic credit control function and the blocks it makes on business transactions are linked tosales and shipping processing. From a workstation the credit control clerk can access all informationhe/she requires to monitor and control critical business transactions at the push of a button.
Note on the online credit management documentation:
R/3 system online help: FI Financial Accounting - Accounts Receivable - Credit Management
R/3 system online help: SD Sales and Distribution - Credit Management The Implementation Guide contains information on credit management in the following chapters:
IMG: Financial Accounting
IMG: Sales and Distribution.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 551/889
© SAP AG
R
Receivables
Composition of Total Liabilities
TOTAL
LIABILITIES
Tilia Inc.
Special liabilities
Open billingdocument value
Opendelivery value
Openorder value
+/-
+
+
+
ExceededExceeded
CRED IT LIMIT Tilia Inc.
Open order value:
Value of the order items that have not yet been delivered.
The open order value is calculated on the basis of confirmed quantities (confirmed quantities * cost of credit = open value of an order). An order that is blocked due to credit review does not receive anyconfirmed quantities. In addition, it does not increase the open order value as long as it is blocked.
Open delivery value:
Value of delivery items that have not yet been billed.
Open billing document value:
Value of billing document items that have not yet been entered into the accounts.
Receivables from sales are added to the total liabilities unless they are flagged as disputed items. Receivables from special G/L transactions (e.g. down payments, guarantees) that are flagged as
relevant to the credit limit check are passed on as special liabilities into the total liabilities.
The payer is the decisive factor in updating these values.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 552/889
© SAP AG
R
Local Organization - Central Organization
CCA 1: EUROPE
CO.CD.: Germany
EUROEURO
DE MDE M
CCA 1: ASIA
CO.CD. : JAPAN
US DUS D
JENJE N
CO.CD. : UK
GBPGB P
CO.CD. : KOREA
US DUS D
Sales org. 1
Sales org. 3
Sales org. 2
Sales org. 4
A credit control area is an organizational unit that assigns and monitors customer credit limits. A
credit control area may comprise one or more company codes.
Local credit monitoring involves a system in which each credit control area has only one companycode assigned to it.
Central credit monitoring on the other hand is a system in which a credit control area is assigned morethan one company code.
A single currency is defined for each credit control area.
If a credit control area contains any company codes whose local currency differs from that of thecredit control area, the receivables are translated into the currency of the credit control area.
In the same way, all open order, delivery and billing document values are translated into the credit
control area currency as well.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 553/889
© SAP AG
R
Credit Limit Per Customer / Group of Customers
CUSTOMER: West Inc.CREDIT ACCOUNT: West Inc.
LIMIT: 200,000
A Limit per customer
CUSTOM ER: Dillon Inc.CREDIT ACCO UNT: Dillon Inc.
LIMIT: 50,000
CUSTOM ER: Kruger Inc.CREDIT ACCO UNT: Kruger Inc.
LIMIT: 100,000
B Limit for group ofcustomers
CUSTOMER: West Inc.CREDIT ACCOUNT: West Inc.
LIMIT: 300,000
CUSTOM ER: Dillon Inc.CREDIT ACCO UNT: Dillon Inc.
LIMIT: 0
CUSTOME R: Kruger Inc.CREDIT ACCOU NT: Kruger Inc.
LIMIT: 0
When a group of affiliated companies exists, the credit data for customers of the group can be
specified at a head office. Data such as risk category and credit limit that is agreed upon then appliesto all affiliated companies in the group.
The open order values and the receivables from all customers of the group are managed under thesame credit account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 554/889
© SAP AG
R
Credit Limit For New Customers
CUSTOMER: NOVUS Inc.
LIMIT: 10,000
Novus Inc.
New customer
---Novus Inc.---
List: customers w/o credit data
Manual creation
CUSTOMER: NOVUS Inc.
LIMIT: 10,000
Risk category: New customersCredit rep.grp: New customersLIMIT: 10,000
Control via credit control area
Automatic creation
A B
In variant A, where no credit data has been created, customers are not subject to credit control.
In variant B, credit data is created for new customers as soon as they are acquired. This means thatthese customers are subject to credit monitoring from the first moment they are in the system.
Caution: Credit controls can only be carried out if credit data has been maintained
for customers.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 555/889
© SAP AG
R
Central Data and Data Per CreditControl Area
CUSTOM ER: TILIA Inc.TOTAL L IMIT: 100,000Max. individ.limit: 60,000CURRENCY: USD
Central data
CUSTOM ER: TILIA Inc.CCA: USALIMIT: 50,000CURRENCY: USD
CUSTOM ER: TILIA Inc.CCA: GermanyLIMIT: 30,000CURRENCY: DEM
Data perCC A
30,000 DEM = 20,000 USD
50,000 USD20,000 USD
70,000 USD
Maximum individual limit ok
Total limit ok
Total credit limit:
This determines the total permissible credit for a customer across all credit control areas. The sumtotal of all the individual credit amounts granted to that customer in all the control areas he belongs tomay not be greater than the total credit limit for that customer.
Maximum individual credit limit:
Valid for all control areas, this limit sets a ceiling on the amount of credit that may be granted to thecustomer in any one credit control area in your system.
Individual credit limit:
The individual credit limit determines the actual credit limit for a certain customer in a certain controlarea. This individual limit must not exceed the maximum individual credit limit for that customer
(which is valid for all control areas). When setting up credit control areas you can set a default valuefor the individual credit limit. Specifying a default value ensures that the credit limit is set at theappropriate amount when you create a customer in a company code, i.e. credit master records arecreated for each customer automatically when it is created.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 556/889
© SAP AG
R
Disputed Items
Incoming payment TILIA Inc.Open items 12,000Incoming payment 11,000Difference 1,000
Configuration: Financial Accounting- Incoming payments
Reason code
01
02
Disputedyes
no
TILIA Inc.Receivables: 1,000
TILIA Inc.Receivables: 0
Reason code
01
02TILIA Inc.Receivables: 1,000
TILIA Inc.Receivables: 1,000
Customer account Credit account
Reason codes are defined for each company code to enable the system to process payment
differences. Reason codes are assigned if, for example, cash discount deadlines were exceeded, orcash discount was taken even though the customer was required to pay the full amount, or if thecustomer simply miscalculated the amount paid.
You can define an indicator for each reason code specifying whether or not the system should create adisputed item for a payment difference. Disputed items do not increase a customer’s receivables totalrecorded in credit management.
Disputed items are also not included in credit checks on the earliest open item and the amount of open items with a certain number of days in arrears as a percentage of all open items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 557/889
© SAP AG
R
When To Review Credit
OrderCredit status: blocked Credit control
DeliveryCredit status: blocked Credit control
Goods issue Credit control
In system configuration you specify at what points in the above example you will carry out a credit
review. You can, for example, configure your system to check credit only during order processing.
If a credit review is blocking a document, it cannot be processed any further by functions in sales andshipping.
A credit review at the goods issue stage cannot block any transactions, since this is the final shippingtransaction. However, if a customer is found to have exceeded his credit at the goods issue stage, thesystem will not allow you to post the goods issue for that delivery, and instead issues an errormessage.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 558/889
© SAP AG
R
Summary Credit Management
The flexible credit management functionality allows y ou toeasily create credit control areas which represent theorganizational structures of your com pany or group in thesystem
Since the credit functionality is integrated into the ordermanagem ent process, you can carry out credit reviews ontransactions at a very early stage.
To learn more in detail about credit management includinghow to c onfigure this functionality, we would recomm endyou visit cours LO645.
Asset AccountingAsset Accounting
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 559/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 560/889
© SAP AG
Contents
Chapter 41 Periodic Processing
Chapter 42 Info System
Chapter 43 Transfer of Old Assets Data
Chapter 37 Organization Structure of Ass etAccounting
Chapter 38 Master Data
Chapter 39 Asset Transactions
Chapter 40 Valuation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 561/889
© SAP AG
Chapter Organizational Structure of AssetAccounting
l Client, company code, chart of depreciation, chart ofaccounts
l Assignment to Cost Accounting
l Asset class
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 562/889
© SAP AG
Company code 1001
Balance SheetBalance Sheet
1000
Company code 1000
Balance SheetBalance Sheet
1000 2000 3000 - - -
AssetsAssets
nn intangible assetsintangible assets
nn fixed assetsfixed assets
nn financial assetsfinancial assets
Profit + loss statementProfit + loss statement
ExpensesExpensesnn depreciationdepreciation
- - -
Business area
Profit + loss statementProfit + loss statement
ClientClient
Client - Company Code
SoftwareSoftware
MachinesMachines
SecuritiesSecurities
1 0 0
5 0
The client is the highest level in the SAP System hierarchy. Specifications which you make on this
level apply to all company codes.
Each company code is an independent accounting unit. The legally required balance sheet and profitand loss statement are created on this level.
A business area is a separate unit in business terms for which an internal balance sheet and profit andloss statement can be created.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 563/889
© SAP AG
Chart of Accounts - Chart of Depreciation
ClientClient
Country A
:
Chart of deprec.Chart of deprec.
Book deprec.Book deprec.
Tax deprec.Tax deprec.
Cost-acc. dep.Cost-acc. dep.
Group deprec.Group deprec.
Chart of accounts
C om pany cod e C om pany cod e C om pany cod e C om pany cod e
1000 2000 3000 - - - -Chrt o f acts. INT Chrt o f acts . INT Chrt o f acts . CAUS Chr t o f acts . XXX
Chart of deprec. Chart of deprec. Chart of deprec. Chart of deprec.1DE 1GB 1US 1XX
You can create a number of charts of accounts for Financial Accounting and a number of depreciation
areas for Asset Accounting in the system.
General ledger accounts are defined on the level of the chart of accounts.
You define the necessary depreciation areas in the chart of depreciation. You can define a separatedepreciation area for each type of valuation.
You will usually want to create one chart of depreciation for each country. It makes sense for all thecompany codes in a country or in a business/industrial sector to used the same chart of depreciation.
Each company code uses exactly one chart of accounts and one chart of depreciation.
Several (all) company codes can work with one chart of accounts and one chart of depreciation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 564/889
© SAP AG
Organizational Structure - Exam ple
Charts of depreciationCharts of depreciation
Country ACountry A Country BCountry B
Machine Tools,Inc.Country A
FinancingServices, Ltd.Country A
Charts of accounts
ClientClient
Industry Banking
Asset Cons-truction, Inc.Country B
AssetFinancing Co.Country B
There is no set relationship defined in the system between the chart of accounts and chart of
depreciation.
One possibility is to set up charts of accounts according to branches of industry and charts of depreciation by country.
SAP provides model charts of depreciation for many countries, with pre-defined depreciation areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 565/889
© SAP AG
Asset Accounting Company Code
Chart ofaccounts Chart ofChart ofdepreciationdepreciation
Financial AccountingCompany Code
+
Data for Asset Accounting
Asset Accoun tingAsset Accounting
Company CodeCompany Code
==
You have to set up company codes in Financial Accounting first.
Then assign them to a chart of depreciation, and add the data necessary for Asset Accounting.
You can use the company code for Asset Accounting only after making these modifications.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 566/889
© SAP AG
Cost Accounting Assignment
Controlling
area1000
Company code1000
Company code1001
Cost center
Act. Plan
Asset - Forklift
Cost center
Order
VehiclesVehicles
Book deprec.
Tax deprec.
C-acc. deprec.
Order
VehiclesVehicles
Act. Plan
DepreciationDepreciation
InterestInterest
ClientClient
You can assign an asset to the following Controlling objects:
cost center
activity type
order
maintenance order
When you assign an asset to a cost center, the system automatically assigns it to a controlling area.
A controlling area can include one or more company codes.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 567/889
© SAP AG
Client - Asset Class
Astor House 1
Vehicle 4711
Computer 11
Printer 6CFixtures and Fittings
VehiclesVehicles
BuildingsBuildings
Asset Classes
Book deprec.
Chart of deprec.Chart of deprec.
1D E1D E
Tax deprec.
Cost-acc.dep.
Book deprec.
Chart of deprec.Chart of deprec.
1US1U S
Tax deprec.
Group
Book deprec.
Chart of deprec.Chart of deprec.
1XX1X X
Asset Class Fixtures and fittings
Control dataDefault values
Assets
You create each asset in an asset class.
Asset classes consist of a master data section and a section for determining values.
The master data section must be assigned to at least one chart of depreciation. This assignmentenables you to complete the asset class with the data for determining values.
You can suppress individual depreciation areas in each asset class, for example investment supportareas which are only applicable to certain classes.
For each depreciation area, the depreciation terms for the assets can either be proposed by the systemwith the option of changing, or they can be mandatory.
Several charts of depreciation can also be assigned to an asset class. This ensures that the asset classcatalog is uniform despite using different depreciation areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 568/889
© SAP AG
Summary: Organizational Structures inAsset Accounting
l The organizational structures of Asset A ccounting arepresented in this chapter:
n The cha rt of depreciation:The cha rt of depreciation co ntains the necessarydepreciation areas for different types of valuation.Every company code is assigned to exactly one chartof depreciation.
n The dep reciation area:The depreciation area shows the valuation of assetsfor a given purpose (such as, book or taxdepreciation, or depreciation for cost accounting).
n The asset class is the means of structuring the asset
portfolio according to different legal and businessrequirements.
© SAP AG
Chapter Master Data Asset Accounting
l Functions of the Asset Class
l Master Records
l Bulk Changes using W orkflow
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 569/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 570/889
© SAP AG
Functions of the Asset Class
Asset class
AccountAccountallocationallocation
ScreenScreenlayoutlayout
NumberNumberassignmentassignment
SpecialSpecialfeaturesfeatures
DefaultDefaultvaluesvalues
SelectionSelectionfeaturesfeatures
Assets LiabilitiesAsset portfolio
Real estate
Machinery
Financ. assets
Fixtures+fit.. . .
. . .
. . .
Bal. sheet itemsBal. sheet itemsAcct. determinationAcct. determinationAsset classAsset class
Assets
LatheLathe
0220000002200000
CreateCreateassetasset
DrillDrillpresspress
0211500002115000
1
The asset class contains default values and control elements which are passed on to the individual
assets when you open a new asset master record.
By entering useful default values, you reduce time and effort needed for creating new asset masterrecords. You also ensure that the records in a given class are handled uniformly.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 571/889
© SAP AG
Definition of the Asset Classes
Client levelClient level
Account allocation
Screen layout rule
Number range
Default values
Chart of depreciationChart of depreciation
levellevel
Section for
valuation data
Selection of
depreciation areas
Default values
Master datasection
Asset classes
Asset classes are made up of a master data section and a section for valuation data.
You define the master data section of an asset class once on the client level.
The valuation data section is dependent on the assigned chart of depreciation, which in turn isdirectly linked to the company code.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 572/889
© SAP AG
Account Assignment
. . .. . .
Accountdetermination
10000Real estate
20000Technical assets
30000Fixtures and fittings
Class Chart of accounts CAUS
Chart of accounts INT
Account determination
BookBook
depreciationdepreciation
Cost-acc.Cost-acc.
depreciationdepreciation
Deprec. Interest
Acquis. Retmt.D C
D C
D C
D C
D C
D C
D C
D C
D C
Deprec.
D C
D C
D C
D C
- - -
Accountallocation
By means of the account allocation, all asset class master records are assigned to certain general ledger
accounts. These accounts are simultaneously posted in Financial Accounting when a businesstransaction takes place. The balances of these accounts are in turn entered in the correspondingbalance sheet items.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 573/889
© SAP AG
Screen Layout for Asset Master Data
Computer 11
Asset Fixtures and Fittings3000Screen layout
Feldgruppe Screen layout Maint. levelsReq. Opt. Sup.
Dis-play
C la ss M ain no. S ub -n o.
Description
Inventory no.
Cost center
x x x
x x
x x
x x
Asset master
Description ?
Inventory number
Cost center ?
Asset classAsset classFixtures andFittings
:
Screen layout
3000
- - -
The screen layout and the maintenance level are the most important elements in the asset class for
making control settings. .
The screen layout specifies for asset master records:
which fields and/or field groups are displayed in the asset master record
whether these fields appear as required entry or optional entry fields.
This allows you to reduce the number of master data fields to those that are specifically needed for theasset class, and to ensure that certain important control information has to be entered.
The maintenance level determines where maintenance of each data field and/or field group is allowed.The possible maintenance levels are
asset class
asset main number
asset sub-number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 574/889
© SAP AG
Number AssignmentCompany code -number assignment
Company code
1000
1000 1001
2000 3000
2000 3000
4711 4711 4711
4712 4712 4712
4713 4713 4713
4714 - - - - - -
4715
4716
- - - - - -
Assetnumbers
You enter the number range in the asset class. The number range controls the assignment of asset
numbers, and is defined either as internal or external.. Internal numbers are automatically assigned bythe system, external numbers are assigned by the user.
You can assign a company code its own number ranges, or link it to those of other company codes.
You enter the company code for number assignment in the Asset Accounting company code (fornumber assignment across company codes).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 575/889
© SAP AG
1515
Transaction type groups
Special Asset Class: Assets under Construction
Class: Assets u. const.
ExtrasExtras
AuC statusAuC status
Down paymentDown payment
1616 Down pa yment carried forwardDown paym ent carried forward
from previous yearsfrom previous years
nn AuC manag ed as totalAuC manage d as total
nn line item settlementline item settlement
nn capital investment m easurecapital investment m easure
depreciationdepreciation
areasareasdeprec.deprec.
keykey
Book dep.Book dep. 00000000Tax dep.Tax dep. 00000000
Cost-acc.Cost-acc. LINALINA
negative values allowednegative values allowed
depreciation is not calculated indepreciation is not calculated indepreciation areas intended for thedepreciation areas intended for the
balance sheetbalance sheet
Assets under construction require their own asset class.
Choosing the depreciation key ‘0000’ ensures that depreciation is not calculated for the asset underconstruction in depreciation areas that are posted to the balance sheet (in accordance with the legalrequirements in most countries). However, special tax depreciation and investment support arepossible even on uncompleted assets.
Assets under construction have to be shown separately in the balance sheet.
It is possible to post down payments on assets under construction if you enter transaction type group15.
You can enter credit memos on the asset under construction after its complete capitalization, if youallow negative acquisition and production costs (APC).
The component IM (Investment Management) is available for managing more extensive assetinvestments from a controlling-oriented perspective.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 576/889
© SAP AG
Asset class - Depreciation area
Low value assets - Individual checkExactly 1 asset per master record
Low value assets - Quantity checkAny number of assets per master record
When posting: Check againstthe allowed maximum amount
or
Special Asset Class: Low Value Assets
You can choose whether to manage low value assets (LVAs) using individual management or
collective management.
For each type of management, you have to set up a separate asset class.
If you choose collective management of LVAs, you have to enter a base unit of quantity in the assetclass.
You request the maximum amount check in the depreciation area in the asset class. You enter themaximum allowed amount in the IMG under “Activities” at the level of the company code.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 577/889
© SAP AG
Creating the Asset Master Record
using a referenceusing asset class
taking over the defaultvalues from the asset class
'copying' anexisting asset
CreateCreateassetasset
When you create the asset master record, you have two options:
You can use the asset class, to which the asset will belong, to provide default values. The assetclass then supplies the most important control parameters in the asset master record.
Or you can use an existing asset as a reference for creating the new asset master record. (Possiblythe reference asset has default values that are more suitable than those in the asset class.)
Enter additional information, such as an asset text.
When you save, you receive an asset number (if the asset class is assigned to a number range that usesinternal number assignment).
This asset number is also the account number of the individual asset account.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 578/889
© SAP AG
Time-dependent Data
ASSET MASTER RECORD
- Time-dependent data -
Enter period under considerationEnter period under consideration
Valid fromValid from MMDDYYYYMMDDYYYY
Valid toValid to MMDDYYYYMMDDYYYY
Cost center A from 01/12/YY to 08/27/YY
Cost center B from 08/28/YY to 11/30/YYCost center C from 12/01/YY to 03/14/YY
. . . . .
. . . . .
. . . . .
New Interval
01Mont h
Calendar
Some information in the asset master record can be managed as time-dependent data. This is of
particular significance for cost accounting assignments (for example, cost center, order, project).Shift operation and asset shutdown, both of which can have a direct effect on depreciation, shouldalso be recorded on a monthly basis as part of this time-dependent data.
The history of time-dependent assignments is stored in the system over the entire life of an asset.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 579/889
© SAP AG
Changing Assets
Document for thisfield chan ge
Document numberDate of changeName of user whomade change
Fields changedOld and newcontents of field
Change asset
List of fields thatwere changed
Field 1Field 2Field 3
List ofchanges per field
Change 1Change 2Change 3
All for
document
2 x
on asseton asset on fieldon field
Change docum ents for assetChange documen ts for asset
Display asset
EnvironmentEnvironment
complete changedocument withall fields
Document for this change
DOCUMENT NO:DATE:CHANGED BY:OLD/NEW FIELD CONTENTS
Asset
Cost center X
2 x
Each time you change an asset master record, the system creates a change document, which contains
all necessary information.
When a large number of assets are affected by a change, you can make a bulk change. Using thisprocedure, you can carry out freely-definable master data changes, mostly automatically. (Anexample is the change of assignment to a cost center when the cost center plan has been changed.)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 580/889
© SAP AG
The Asset Sub-number
Asset number 4711
Production plant Synthetic materia l
Sub-number2000
De-aeratorReactor
Sub-number1000
Extruder
Sub-number3000
Pipe
Sub-number9000
If an asset consists of several components, it might be advisable to manage the individual components
separately as sub-number master records. This might be useful for both technical and accountingreasons. You might divide up assets by sub-number, if :
you want to manage the values for subsequent acquisitions in following years (for examplebuildings) separately,
you want to manage the values for individual parts of assets separately,
you want to divide the asset according to various technical aspects.
You can work directly with a specific sub-number, all sub-numbers belonging to an asset, or aselection from a list display of sub-numbers. You can also evaluate accumulated depreciation and thebook values for previous fiscal years separately for the individual asset components.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 581/889
© SAP AG
Use of Workflow in Asset Accounting
ReportingReporting
Value displayValue display
Master dataMaster data
General WorkflowGeneral W orkflow
procedureprocedure
work listof
selectedassets
GenerateGenerate
Check &Check &
releaserelease
ProcessProcess
SelectSelect
Workflow is currently used in FI-AA for mass retirements and bulk changes.
There are three central steps:1. Select the objects (assets) to be changed2. Assign the task to be performed on the objects3. Release and process the Workflow
You can create a work list- from the asset value display- from the asset master record- from the asset Information System- using general Workflow procedures
You can select the assets to be changed via almost any field in the asset master record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 582/889
© SAP AG
Bulk Changes using Workflow
2 Create work list
List of the assets to be changedList of the assets to be changed
(such as the asset list or asset directory)(such as the asset list or asset directory)
Short text:Short text:
Bulk change:Bulk change:
Cost center 4711 replaced by 8936Cost center 4711 replaced by 8936
Task:Task: Bulk change
Replacement rule A
Condition:
If <cost center> = '4711'
Replacement:Field ValueCost center 8936
Entries for bulk change
n Replacement rule A
3
1
Pre-defined W orkflow taskPre-defined W orkflow taskfor bulk change:for bulk change: BULK CHANGE
The user's SAPofficeThe u ser's SAPoffice
inboxinboxOption of releasingor processing theworklist
4
To perform bulk changes, proceed as follows:
1. Enter a substitution rule to specify which fields you want to change.2. Generate a list of assets to be changed (for example by running a report with the appropriateselections).3. Click on the button “Create work list” in the list display. You can then enter the task number foryour Workflow.
Bulk changes are predefined as a standard task in the system.4. When you specify a task, a popup appears in which you can enter your substitution rule.5. The Workflow will then appear in the user’s SAPoffice inbox, where it can be released and
processed (if the user has authorization).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 583/889
© SAP AG
Substitution COST 1
Step 001 Change cost center 4711 to 8936
Prerequisite
More ...<ANLZ> &KOSTL = ´4711´
Continue
Substitutions (when prerequisite is met)
Field Contant value Sub. Exit
Cost center 8936Entry 1 of 1
Constant value or program exit,Constant value or program exit,
if condition is metif condition is metDefinition of conditionsDefinition of conditions
using Boolean rulesusing Boolean rules
Workflow for Bulk Changes (Rule)
The substitution rule consists of preconditions, which must be met before the rule can run, and of the
replacement rules themselves.
Enter a constant value or your own user exit as a replacement rule.
You can find further information on substitutions in the R/3 Library in the Financial Accountingsection under Special Ledger.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 584/889
© SAP AG
Summary Master Data AssetAccountingl Master data is explained in this chapter:
n The asset class:In each asset class, you define control parameters anddefault values for depreciation calculation and for othermaster data.
n The asset:A fixed asset is an item in the company assets which isidentified as a single com modity in the balance she et andwhich is used in the compan y's business activities.
n The sub-number:A com plex fixed asset can be represented in the systemusing several ma ster records, that is, sub-numbers.
n Workflow:In FI-AA, Workflow is used for making mass changes tomaster data.
© SAP AG
Chapter Asset Transactions
l Asset Accounting as Subsdiary Ledger
l Integrated Asset Acquisitions
l Document Types
l Document Number Ranges
l Transaction Types
l Asset Retirement
l Asset Transfer
l Capitalization of Assets under Construction
l Current-value Depreciation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 585/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 586/889
© SAP AG
Asset Accounting as Subsidiary Ledger
AssetAsset
MaterialMaterial CustomerCustomer
Machine pressMachine press
10001000
VendorVendor
1000
G/L AccountsG/L Accounts
General Ledger
Fixed assetsVendor
Payables
1000 1000
Along with the integration of accounting and logistics functions, the integration of the subsidiary
ledgers with the general ledger is also extremely important. Every transaction in customer and vendoraccounts in Accounts Payable and Accounts Receivable, and in the asset accounts has a direct affecton the corresponding accounts of the general ledger. The subsidiary ledgers are reconciled with thegeneral ledger in this way.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 587/889
© SAP AG
Asset Acquisition - Integration
FIFI
MMMM
COCO
AssetAsset
Transactions
Acquisitions
Retirements
Goodsreceiptdocument
Settlement oforder/project
Depreciation areasPostingdocument
2000.-...
...2000
...1800
...2100
Book Tax C-acc . . .
line items
The acquisition posting can be created in the department that is primarily responsible for the
transaction.
“Acquisition from vendor” is when an asset is obtained from a business partner (as opposed to“Acquisition from in-house production). This acquisition of an asset from a third party can beposted in different ways, and in different organizational units (R/3 components):
- in Asset Accounting (FI-AA), without reference to a purchase order, but integrated withAccounts Payable
- in Asset Accounting, without reference to a purchase order, and without integration withAccounts Payable (posting to a clearing account - with/without clearing)
- in Materials Management (MM), with reference to a purchase order, at goods receipt or invoice
receipt “Acquisition from in-house production”" is the capitalization of goods or services that are partially
or completely produced in your own enterprise. For these in-house produced goods (such asreplacement parts) or services (such as maintenance measures), you have to capitalize costs to assetsthat were also produced in your enterprise. Generally, you carry out the capitalization of productioncosts or maintenance by settling an order to an asset. For more information, see the documentationfor the R/3 System CO-OPA (Order Project Accounting - R/3 library). If there is no order, you canalso manually post production or maintenance costs to an asset.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 588/889
© SAP AG
Procedure for Integrated Asset Acquisition
Integrated- posted to vendor
Doc. date Doc. type Company codePosting date
PK 70 Account Asset Trans. type 100
Amount Tax amountTax indicatorAsset value date
PK 31 Account Vendor
AmountTax indicator
Post
Vendor lineVendor line
Posting:Posting:
Asset lineAsset line
You can post to the asset and to the vendor in one document in Asset Accounting, using the menu pathPostings B Acquisition B External acquisition B with vendor in the Asset Accounting menu.
You can freely determine the sequence of the posting lines.
The posting “debit asset, credit vendor” is often made in Accounts Payable. This posting then fills therequirements of both Financial Accounting and Asset Accounting at the same time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 589/889
© SAP AG
Accounts for Integrated Asset Acquisition
Posting keyPosting key AccountAccount Amt.Amt. Trans.typeTrans.type Ast. val. dateAst. val. date
- Integrated posted to ven dor -
Simplified example:Simplified example:
Posting w/out discount and w/out tax on 09/01/YYYY
ASSETASSET VENDORVENDOR
PayablesPayablesFixed AssetsFixed Assets
ACCOUNTSACCOUNTS
EntryEntry
70 Asset 10001000 100 09/01/YY09/01/YY
31 Vendor 10001000 ------
in general ledgerin general ledger
in subsidiary ledgerin subsidiary ledger
Autom.
posting
1000 1000
1000 1000
When you post to a vendor or an asset account, the relevant general ledger accounts (payables and
fixed assets) are automatically posted at the same time.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 590/889
© SAP AG
Document Type: Gross or Net
ANAN
AAAA
Caution:Caution: If you deduct the discountIf you deduct the discount
at the time of payment, you haveat the time of payment, you have
to reverse the discount amountto reverse the discount amount
on the asset subsequently.on the asset subsequently.
1.1. NetNet :: Asset invoiceAsset invoice
Doc. typeDoc. type ::
Acct. typeAcct. type :: A,K,M,SA,K,M,S
ProcedureProcedure :: gross amountgross amount
minusminus input taxinput tax
minusminus discountdiscount
capitalized amountcapitalized amount
2.2. GrossGross :: Asset invoiceAsset invoice
Doc. typeDoc. type ::
Acct. typeAcct. type :: A,D,K,M,SA,D,K,M,S
ProcedureProcedure :: gross amountgross amount
minusminus input taxinput taxcapitalized amountcapitalized amount
You have to enter a document type for each document that you post (or the system automatically
enters a default document type).
You freely define the document type in Customizing. It is a two character, alpha-numeric entry thatsystematizes how the documents are stored.
You assign exactly one number range to each document type.
You specify account types that are allowed when making entries with this document type.
The net document type determines how the posting is processed:
with document type ‘AA’ you post gross, that is, without deducting a discount
with document type ‘AN’ , on the other hand, the amount capitalized to the asset is reduced by thediscount deducted.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 591/889
© SAP AG
Document Number Range
Maintaininterval
Company code: 1000
Number range 01
Year YYYY
from number 0100000000
to number 0199999999
Num ber status 1000010000
External __
You define a separate number-range for documents for each company code.
If you do not want the numbers defined as year-dependent, then enter a future year under “year.”
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 592/889
© SAP AG
Transaction Type
Acct. assignment Retirement/Transfer Other features
- capitalize asset - retirement w/ revenue - past activity
- deactivate asset - gain/loss from retirement - posting to affil. company
- debit/credit indicator - TTY of offsetting posting - consolidation procedure
- acct. assgmt. to project - acquisition in same year - not for manual use
- document type - repayment of investment
support
controls
Transaction type
It is not sufficient to identify an asset transaction as a credit or a debit, since the assets have to be
represented in the asset history sheet, for example, as acquisitions, retirements, transfers, and so on.
In order to more precisely identify asset transactions, therefore, transaction types are used. Youalways need to enter a transaction type when posting.
The transaction type specifies
which accounts in an account allocation
which depreciation areas and
which value fields
should be updated. In addition, you have to make additional entries to indicate retirements/transfers orother characteristics of the transaction.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 593/889
© SAP AG
Transaction Types/Transaction Type Groups
210Retirement -
sale
100Acquisition -
purchase
110Acquisition
in-houseproduction
200Retirement -
scrapping
34nTransfer -
asset underconstruction
3nnTransfer -affiliatedcompany
Transaction type groups10 AcquisitionAcquisition 2n RetirementRetirement 3n Transfer ...Transfer ...
Retiremen t list
210200
201
Retmt.Retmt.
Retmt.Retmt.
Retmt.Retmt.
SaleSale
ScrappingScrapping
Act of GodAct of God
Asset history sheet
Retmt.. . .
Acquis.. . .
Transfer. . .
Closingbalance
Startingbalance
Transaction types
. . .
Every transaction type belongs to a transaction type group. The most important control factors of a
transaction type come from the transaction type group. The transaction type group categorizes thefollowing business transactions:
those that influence the acquisition and production costs of an asset. This includes acquisitions,retirements, transfers, post-capitalization.
down payments
investment support measures
manual depreciation
write-ups
The transaction type groups are fixed and cannot be changed.
You can define your own transaction types in order to be able to represent certain transactionsseparately in reports.
For certain transaction types, you can specify that they are limited to certain asset classes (forexample, down payments allowed only in the asset class for assets under construction).
You have to organize the use of the appropriate transaction types within the hierarchy of yourenterprise.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 594/889
© SAP AG
Non-integrated Asset Acquisition
- non-integrated, posted to vendor -
CLEARING ACCOUNTCLEARING ACCOUNT VENDORVENDOR
ASSETASSET
1
2
Accounts PayableAccounts Payable
Asset AccountingAsset Accounting
1000100011000
10002
2100010001
When the asset acquisition is posted in two different departments, the following problem arises:
You normally use a clearing account. In order to guarantee that this account has a zero balance, youuse a general ledger account with open item management. Therefore, you also have to clear this typeof account.
For the posting Postings B Acquisition B External acquisition B Automatic offsetting entry, theclearing account has to be cleared in an additional step. (Usually this task is performed in FinancialAccounting.)
For the posting Postings B Acquisition B External acquisition B Clearing offsetting entry , theclearing account is automatically cleared at the same time you post “credit to asset, debit to clearingaccount.”
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 595/889
© SAP AG
Asset Acquisition with MM
G/LRe -lease
AP PaymentG/L
Purchaseorder request
Purchaseorder
Goodsreceipt
LogisticsLogistics
FinancialFinancial
AccountingAccounting
ControllingControlling
Invoice receipt(preliminary
entry)
AssetAssetAccountingAccounting
Asset master record
valuatedor
unvaluated
Capitalizationof asset
ActualPreliminary
actual
POcommitmentCost center
or order
Purchase order requests Costcenter or order
When you are using both the FI-AA System and the MM (Material Management) System, you can also
post an asset acquisition within the framework of purchasing (see the System Administration Guide ).Unlike most other accounting transactions, this involves working through a series of steps to beperformed at different times:
(1). creation of a purchase requisition
(2). creation of the purchase order
(3). There are a number of different possibilities for the next step:
- The goods receipt takes place before the invoice receipt and the values are not yet posted to AssetAccounting. The line items are created and the values are updated instead at the time of theinvoice receipt. However, the system uses the date of the goods receipt as the capitalization date.
- The goods receipt takes place before the invoice receipt and the values are posted directly to AssetAccounting. The asset is capitalized, line items are created, and the value fields in the asset areupdated. When the invoice is received later, there may be differences between the invoice amountand the amount posted at the time of the goods receipt. In this case, the corresponding adjustmentpostings are made to the asset.
- The invoice receipt takes place before the goods receipt. The asset is capitalized, line items arecreated and the value fields are updated.
The account assignment type (A=asset) determines whether the goods receipt is posted directly toAsset Accounting or not. For business accounting purposes, it makes sense to post the goodsreceipt directly to Asset Accounting, since this date is usually date that determines when the assetbelongs to the enterprise.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 596/889
© SAP AG
Asset Acquisition - Master Record
Master RecordMaster Record
Asset value date:Asset value date: 09/01/YYYY09/01/YYYY
Vendor:Vendor: 11
Purchase price:Purchase price: 10,00010,000 ne tne t
DocumentDocument
Master recordMaster record
Asset 4711
Capitalization on 09/01/YYYYO rig . acq uis . o n 09/01/YYYYAcquis. period CY09
Depreciation area Dep. start
01 07/01/YYYY02 07/01/YYYY20 09/01/YYYY: :
The following information is automatically set in the asset master record at the time of the first
acquisition posting (this applies to assets that are capitalized normally):
date of capitalization and the first acquisition
acquisition period
depreciation start date per depreciation area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 597/889
© SAP AG
Asset Acquisition - Value FieldsDepreciation calculation
Depreciation Depreciationarea key
01 LINR: (str.-line, half yr. rule):
20 LINA(str.-line, pro rata)
Value fieldsValue fields
Useful life = 10 years
annual dep. = 1000Depreciation area Dep. start Planned dep.
01 07/01/CY20 09/01/CY
Asset value date:09/01/CY
DocumentDocument
Master RecordMaster Record
Dep. start
07/01/CY
09/01/CY
500333
CY = Current year
The system uses the asset value date of the initial acquisition posting to determine the depreciation
start date of the asset. This determination takes place using the control of the depreciation start in thedepreciation key of the asset. The system enters this start date in the asset master record.
The system determines the planned annual depreciation and the planned interest.
When further transactions are posted to the master record, these values are corrected acordingly.
Caution: The posting date and the asset value date always have to be in the same fiscal year!
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 598/889
© SAP AG
Procedure for Asset Retirement
Example of partialExample of p artialretirement :retirement :
Integration with FI
Posting:Posting:
Document date 07/01/YYYYPosting date 07/01/YYYY
PK 01 Account: Customer
Amount 3300C alc. ta x Ta x in dica tor
PK 50 Account:Revenue from asset retmt.
Amount * Tax indicator
Asset retirement
Customer lineCustomer line
Revenue lineRevenue line
- Acquis. date 01/01/YYYY- 2, APC 10000- Retmt. of 50% of APC on 07/01/YYYY- Revenue 3000 + 300 sales tax
Asset.. .. .. .. .. .. .. . ASSET NO.
Sub-number...
Transaction type.. 210
Ast value date... 07/01/YYYY
Max. amount........
Quantity...............
Percentage rate.. .. .. 50
Select the field “asset retirement” in the revenue account. You reach a window, in which you can
enter
the number of the asset
the retirement transaction type
the asset value date
the portion of historical APC being retired, or the indicator for complete retirement.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 599/889
© SAP AG
Accounts for Asset Retirement
A/R postingA/R posting
CustomerCustomer
33003300
RetirementRetirementrevenuerevenue
30003000
TaxTax
30 0300
Assets postingAssets posting
AssetAsset
1000010000
12501250
Clearing ofClearing o fretirementretirement
30003000
LossLoss
750750500050001
3
2
1
2
3
Example for p artialExample for partialretirement:retirement: - Acquis. date 01/01/YYYY - 2, APC = 10000
- Retirement of 50% of APC on 07/01/YYYY- Revenue 3000 + 300 sales tax
APCamount retiredproportional valueadjustment
In Asset Accounting, you can post a retirement with the function Postings BBBB Retirement BBBB Asset sale BBBB
No customer for entering asset transactions. The accountant responsible for accounts receivable mustthen carry out the revenue posting, if necessary.
Both these procedures can also be performed in one function, that is with one document. Thisinvolves three steps:
Create the invoice lines in the customer open line item account.
Post the invoice to the customer open line item account.
Post the APC being retired to the asset.
The system automatically posts the proportional accumulated depreciation of the asset and the gain orloss from the sale.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 600/889
© SAP AG
Asset Retirement
Acquis. date 01/01/YYYY-2, UL = 10
APC 10000.-
Dep; str.-line from APC 1000.- per year
Value date of retirement: 07/01/YYYY
Portion retired: 50% of APC
Determining proportional value adjustmentsDetermining proportional value adjustments
Value adjustments inValue adjustments in
past periods:past periods:
2000; of which 50%2000; of which 50% = 1000= 1000
Value adjustments inValue adjustments in
the current period:the current period:
1000; of which 50% for 1/2 year1000; of which 50% for 1/2 year = 250= 250
= 1250
When you use the standard transaction types provided with the system, the system automatically
creates certain postings. When there is a gain or loss, in addition to the postings to the asset balancesheet account and the adjustments to accumulated depreciation, the system automatically posts gain orloss, as well as revenue clearing. The gain/loss postings, as well as the revenue clearing postings, aredependent on transaction types. They are created automatically when the indicator “Gain/loss fromretirement” is set in the definition of the transaction type. If not needed, you can deselect thisindicator. In that case, you have to make the required postings manually.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 601/889
© SAP AG
Asset Retirement
Asst. value dateAsst. value date 07/01/YYYY07/01/YYYY Debit/credit 8300Debit/credit 8300
Item Posting Account Tax Tax Amt.key indicator
001 01 Customer A1 3300002 50 Retirement revenue A1 300- 3000-003 50 Taxes 300-004 75 Asset 5000-005 70 Asset 1250006 40 Retirement clearing 3000007 40 Retirement loss 750
ItemItem 004, 005:004, 005: retired APC and proportional value adjustments for the assetretired APC and proportional value adjustments for the asset
DocumentDocument
}
The system determines the reference period for the asset retirement based on the asset value date and
period control. The system automatically determines the value adjustments (depreciation) up to thisperiod on the portion of the asset being retired. This amount is then retired at the same time using thesame transaction.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 602/889
© SAP AG
Workflow for Mass Retirement
List of assets to be retiredList of assets to be retired
(such as, asset list, master data list...)(such as, ass et list, master data list...)
Anlage
Anlage
Entries forEntries for
mass retirementmass retirement
n posting daten document daten transaction typen asset value daten revenue distribution
l prop. to APCl prop. to net book value
n revenue
User's SAPofficeUser's SAPofficeinboxinbox
Option to release orprocess the work list
Create work list
1
2
3
Predefined tasks for asset retirement:
l retirement without revenue
l retirement with revenue
Short text: RetirementShort text: Retirement
Plant 0001Plant 0001
Task:Task: Retmt. w/ revenueRetmt. w/ revenue
To perform a mass retirement proceed as follows:
1. Generate a list of assets to be retired (for example by running the appropriate report with thedesired selection).2. Use the function key “Create work list” in the list display to enter the task number for yourWorkflow.
Mass retirement with and without revenue is predefined as a standard task in the system.3. When you specify a task, a popup appears in which you can enter additional information for the
retirement.4. The Workflow will then appear in the user’s SAPoffice inbox, from where it can be released and
processed (if the user has authorization).
If errors occur during the Workflow, the system automatically generates a new Workflow containing
the assets for which errors occurred. It then processes this Workflow in the foreground so you cancorrect the errors.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 603/889
© SAP AG
Asset Transfer
Asset XXXX
Posting date MMDDYYYY
Transaction type Asset ZZZZ
Asset value date MMDDYYYY
Complete transfer
Posted amount ....
Percentage rate
transfer totransfer to
Bus iness area 1000
Business area 2000
automatic determinationautomatic determinationand posting of proportionaland posting of p roportional
value adjustmentsvalue adjustments !
300
Asset Accounting distinguishes between the following types of transfer, depending on the
circumstances:
Stock material (current assets) is transferred to a fixed asset, for example, the installation of areplacement part (see online documentation for a detailed explanation of the procedure).
An asset under construction is settled and transferred to a completed asset.
You transfer an asset within a corporate group to a different company code. This procedure isdescribed in the section for asset transfer (see online documentation for a detailed explanation).
You want to split up an asset or install part of an asset in another asset (transfer from asset to asset).(See ‘change of location’ below for an explanation of the procedure.)
The asset has changed location. As a result, you have to change organizational allocations (such as,
asset class, business area) in the master record that cannot otherwise be changed.- Enter a transfer transaction type. In the screen that follows, enter the asset to which you want to
make the transfer, and the amount of APC that is being transferred.
- The system automatically determines the proportional value adjustments, as it does forretirements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 604/889
© SAP AG
Asset 3Asset 3
Asset 2Asset 2
Asset 1Asset 1
Gen. masterdata
Depreciationareas
A cqu is. R etm t. T ransfers
Asset underAsset under
constructionconstructionAcquisitionsAcquisitions
InvestmentInvestmentsupport measuressupport measures
Down paymentsDown payments
SpecialSpecialdepreciationdepreciation
Depreciation areasDepreciation areas
T r a n
s f e r s
A c q u i s i t i o
n s
Assets under Construction
Asset historysheet
Com pleted assets
A.u.C.
Buildings
General master dataGeneral master data
Automatic handling of specialdepreciation and investment support!
Assets you produce yourself have two phases that are relevant to Asset Accounting:
the under construction phase
the useful life.
Generally, the assets have to be shown in two different balance sheet items during these two phases.Therefore, they have to be managed using a different object or asset master record during the under-construction phase than for the completed asset. The transfer from the under-construction phase tocompleted asset is referred to here as “capitalization of the asset under construction.” You canmanage assets under construction in the FI-AA System in two ways (depending on the functions youneed):
as a 'normal' asset master record
as an asset master record with line item management. The capitalization of the asset under construction is basically the transfer to a completed asset. This
transfer is handled differently in the two instances.
When you capitalize the asset under construction, the system automatically separates the transactionsfrom the previous year from the transactions from the current year:TTY 340 - Acquisitions from previous years transferred from asset under constructionTTY 341 - Acquisitions from previous years transferred to completed assetTTY 345 - Acquisitions from current year transferred from asset under constructionTTY 346 - Acquisitions from current year transferred to completed asset
If you have more extensive capital investment measures, we recommend using the R/3 IM (Investment
Management) System. Using this system, you can represent capital investments simultaneously asassets under construction (for accounting purposes) and internal orders or projects (for controlling
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 605/889
purposes). For more information, see the documentation for the IM (Investment Management)System.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 606/889
© SAP AG
Line Item Settlement of Asset under Construction
Asset u. Const.Asset u. Const.
InvoiceInvoiceEngineers, Inc.Engineers, Inc.
steel girderssteel girders
excavationexcavation
InvoiceInvoiceConstructo,Constructo, Inc.Inc.
beamsbeams
constructionconstruction
InvoiceInvoice
Electro, Ltd.Electro, Ltd.
copper cablecopper cable
InstallationInstallation
11
22
33
100%100%
70%70%
20%20%
10%10%
10%10%
80%80%
Office buildingOffice building
Heating systemHeating system
LightingLighting
Cost CenterCost Center
SupplierWithdraw fromstock
Internal activityOrder
ASSETS
EX-PENSE
When performing a line item settlement of an asset under construction to one or more completed
assets, you should proceed as follows:
1. Select all line items which you want to settle in the same proportion to the same receiver.
2. Define the distribution rule for these line items.
3. Post the settlement of line items in the desired manner to the specified receivers.
Please note that this posting procedure settles all line items to which a posting rule is allocated.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 607/889
© SAP AG
Current-value Depreciation
Choose depreciation areaChoose depreciation area
xx 0101 Book depreciationBook depreciation
xx 0202 Special tax depreciationSpecial tax depreciation
xx 3030 Group USDGroup USD
xx 3131 Group DEMGroup DEM
e.g. transaction type 640e.g. transaction type 640
Max. amount 1000
Value date MDDYYYY
Offset account
In addition to the automatic calculation of depreciation using depreciation keys, you can also plan
manual depreciation (for example unplanned depreciation) for individual assets in the FI-AA system.
When you enter the transaction type, the system recognizes that you want to perform manualdepreciation (for example, current-value depreciation).
In an additional window, you can select the depreciation areas for which you want depreciation to beposted (for example, current-value depreciation alowed for balance sheet depreciation, but not for taxdepreciation).
After you have manually planned depreciation, the system does not yet create a related FI generalledger document. This document is generated by the depreciation posting program.
Verification:
You can verify manually planned depreciation using a special report ( Info system B
Report selection B
Depreciation lists B Manual depreciation).
Similarly, you can post write-ups or post-capitalization by choosing the appropriate transaction typeand the depreciation areas you want to post.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 608/889
© SAP AG
Summ ary: Asset Transactions
l This chapter explains asset transactions. During the life of anasset there a num ber of changes that affect the value of theasset. The FI-AA System recognizes a wide range of businesstransactions. Transaction types make it possible to handle all ofthe necessary postings appropriately.
l The asset transaction can be entered directly in the departmentin which the transaction originates:
n For acquisitions, for example, the posting can b e ma de inone of the following areas: Financial Accounting (FI) ,Warehouse (goods receipt/invoice verification) (MM),Controlling (order/project settlement) (IM/PS/CO),Maintenance
n For retirements, the posting is usually made in AccountsReceivable, etc..
SAP applications are particularly efficient when the user exploitsthe high degree of integration.
© SAP AG
Chapter Valuation
l Chart of Depreciation
l Asset Classes in the Chart of Depriciation
l Depriciation Areas
l Depriciation
l Depriciation Keys
l Replacement Values
l Interest
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 609/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 610/889
© SAP AG
The Chart of Depreciation
Chart ofdepreciation
Depreciationarea 01
Depreciationarea 02
Depreciationarea 03
Depreciationarea 20
Bookdeprec.
Taxdeprec.
Specialreserves
Cost-acc.deprec.
Depreciationarea 30
Groupdeprec.
You will generally need values for fixed assets for various business and legal purposes (for example,
for book depreciation, cost-accounting depreciation and so on). In the R/3 FI-AA system, it istherefore possible to manage values in parallel in as many depreciation areas as you want. The chartof depreciation is therefore best described as a catalog of depreciation areas structured according tovarious business aspects. You can specify the characteristics and thereby the significance of theindividual depreciation areas in each chart of depreciation.
The country-specific charts of depreciation, which are supplied as standard, are for reference purposesonly.
You can only open a new chart of depreciation by using an existing chart of depreciation as areference.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 611/889
© SAP AG
Chart of depreciation Germany Chart of depreciation USA
Chart of depreciationChart of depreciation
Germany
Depreciation areasDepreciation areas
0102031015203031
324151
Book depreciationSpecial tax depreciationSpecial depreciation reserveValuation of net a ssetsBalance sheet for tax purposesCost-accounting depreciationConsolidated balance sheet (local curr.)Consolidated balance sheet (group curr.)
Book depreciation in group currencyInvestment support (reducing APC)Investment support as a reserve
Chart of depreciationChart of depreciation
US A
Depreciation areasDepreciation areas
0110111213203031
3340414243
Book depreciationFederal tax ACRS/MAC RSAlternative Minimum TaxAdjusted Current EarningsCorporate Earnings & ProfitsCost depreciationConsolidated balance sheet in local currencyConsolidated balance sheet in reporting curr.
State modified ACR SDifference between Book and MAC RSDifference between MACRS and ALT MINDifference between MACRS and ACEDifference between MACRS and E&P
Comparison of Country-Specific Charts ofDepreciation (Example: Germany and USA)
SAP supplies typical country-specific charts of depreciation as references. They contain various
depreciation areas based on the requirements of each country. You cannot use these charts of depreciation directly. You have to first open an “active” chart of depreciation. You can then copy thedepreciation areas you want to use from the reference chart of depreciation into your own chart of depreciation. You can leave out those you do not require.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 612/889
© SAP AG
Areas
Depreciationkey
Proposeduseful life
Minimumuseful life
Maximumuseful life
Book dep.Book dep.
10/0010/00
_ _
_ _
DG30DG30
decl-bal.decl-bal.3 X3 X
Tax dep.Tax dep.
10/0010/00
_ _
_ _
SNFGSNFG
invest.invest.supportsupport
GroupGroup
8/008/00
_ _
_ _
LINRLINR
str.-linestr.-line
Book dep.Book dep.
12/0012/00
_ _
LINBLINB
str.-linestr.-line
GroupGroup
8/008/00
_ _
_ _
LINRLINR
str.-linestr.-line
ACRSACRS
. . . .. . . .
_ _
_ _
. . . .. . . .
. . . .. . . .
. . . .. . . .
8/008/00
. . . . . .
Class
Chart ofdepreciation
MachinesMachines
USAUS AGermanyGermany
Asset Classes in the Chart of Depreciation
1
You can define any number of asset classes in Customizing. You use the asset classes to categorize
assets according to the needs of your enterprise. The asset classes are valid across company codes.The catalog of asset classes, therefore, applies uniformly to all company codes. This is true, even if the company codes use different charts of depreciation, and therefore different depreciation areas.
You can assign different charts of depreciation to an asset class, so that all assets in this class will betreated differently in each country.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 613/889
© SAP AG
Depreciation Area XX in the Asset or Asset Class
Depreciation keyDepreciation key
Useful lifeUseful life
Ord. deprec. startOrd. deprec. start
Changeover yearChangeover year
IndexIndex
Variable dep. am ountVariable dep. am ount
Scrap valueScrap value
What kind of depreciation?What kind of depreciation?
For how long?For how long?
When does the useful life begin?When does the useful life begin?
When do you w ant to change fromWhen do you want to change fromdeclining balance to straight-linedeclining balance to straight-linedepreciation?depreciation? Do you want to calculate annuallyDo you want to calculate annuallyincreasing replacement values?increasing replacement values?
How m uch depreciation should beHow m uch depreciation should be
weighted by the shift factor when youweighted by the shift factor when youuse shifts?use sh ifts?
Do want to end depreciation whenDo want to end depreciation whenthis scrap value is reached?this scrap value is reached?
01
Jan
Calendar
Years
You have to enter depreciation keys in the different depreciation areas. The depreciation key contains
all the control amounts for the calculation of planned annual depreciation. You can enter adepreciation key in the asset master record in each depreciation area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 614/889
© SAP AG
Rules for ValuationManagement of values
Revaluation/Indexing
Functions ("real" or "derived" )
Dependent on o ther dep. areas
Control of depreciation posting
Depreciation key/Calculation key
Transaction types
Asset valuesAsset values
AP C
Depreciation
Replacementvalues
01
Book dep.
30
Group USD
31
Group DM
Values
Depreciationterms
Monthly?
Numberrange 02?
. . .,
Rules for valuationRules for valuationin the chart ofin the chart of
depreciationdepreciation
1D E1D E
1U S1US
1xx1xx
The depreciation areas are identified in the system by a two-character numeric key. You can specify
depreciation terms specifically for each asset. You make this specification in the asset classes ordirectly in the given asset master record.
You can calculate values in a depreciation area for a specific purpose (for example, for the balancesheet, for cost accounting, for taxes). All of the depreciation terms and values necessary for this canbe managed at the level of the depreciation area. The system allows you to define an almost indefinitenumber of depreciation areas. This feature enables you to handle a large number of different types of valuation in parallel.
The types of values the depreciation area manages are the most important factors in determining itssignificance for accounting.
You can set up depreciation areas that take over their APC as well as their depreciation terms from
another depreciation area.
You can automatically post the asset balance sheet values (APC/ accumulated depreciation) anddepreciation from each depreciation area to the corresponding general ledger accounts. You canchoose direct posting in online, or periodic posting to Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 615/889
© SAP AG
Screen Layout in Dep. Area & Maintenance LevelMaintenanceMaintenance
levellevelScreen layoutScreen layout
for areafor area
Dep. area Dep. Use. life01 Book dep. DG30 5
02 . . . SNFG 5
:
Master recordMaster record
Uniform controlUniform controlof valuationof valuation
Chart of dep. ABCD per country's legislation
01 Book dep. DG30 1000
02 . . . SNFG 1000
:
Asset classAsset class
Dep. area Deact. Dep. Use. life Index Layout
You enter the screen layout for the valuation fields of the depreciation areas in the asset class, per
depreciation area.
You make sure that valuation is uniform by means of the maintenance level. There are three options:
Asset class
This maintenance level ensures uniform control of valuation at the level of the asset class. Theentries made in the asset class are passed on to the asset master record, and you cannot overwritethem.
Asset main number
The control of valuation is uniform for the asset master record as whole. A default value from theasset class can be changed in the main number, but all component assets (sub-numbers) are required
to take over the value from the main number, without the option of changing it. Asset sub-number
The control of valuation can be determined on an individual basis. The sub-numbers can have theirown treatment of valuation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 616/889
© SAP AG
Ø Ordinarydepreciation
Ø Specialdepreciation
Ø Unplanneddepreciation
Depreciation
Reasons for depreciation:
Years
§§§§
§§
Determine depreciation areasDefine account determinationDefine depreciation keyDefine unit-of-production depreciation
In each depreciation area, you can specify the type of depreciation and the transaction types you want
to manage. The system supports the following direct types of depreciation or transaction types:
Ordinary depreciation
Ordinary depreciation is the planned reduction in asset value due to normal wear and tear.
Special depreciation
Special depreciation represents depreciation that is solely based on tax regulations. This form of depreciation usually allows for depreciating a percentage of the asset value. This percentage maybe staggered within a tax concession period, without taking the actual wear and tear on the assetinto consideration.
Unplanned depreciation
Ordinary depreciation reflects the normal depreciation of the asset due to normal use. Unplanneddepreciation is concerned with unusual circumstances, such as damage to the asset, that lead to apermanent reduction in its value.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 617/889
© SAP AG
Depreciation Key
Depreciation Depreciationarea key
01 LINR: (straight-line, 1st yr.conv.):
20 LINA(straight-line, pro rata)
Master recordMaster record
Internal Calculation KeyInternal Calculation Key
Ordinary depreciationOrdinary depreciation
Special depreciationSpecial depreciation
InterestInterest
Cut-off value keyCut-off value key
controlscontrols
- depreciation type- depreciation type- class- class- method- method- base value- base value- declining balance deprec.- declining balance deprec.- changeover- changeover- period control- period control
You can manage different types of depreciation in parallel in one depreciation area.
You specify the automatic calculation of the different types of depreciation using depreciation keysand the internal calculation key.
You define the required depreciation keys per chart of depreciation.
In the depreciation key , you can enter a separate calculation key for ordinary depreciation, special taxdepreciation and for the calculation of interest.
In addition, you can enter a cut-off value key for the calculation of a scrap value, if this is needed.
The internal calculation keys specify the actual method of calculation.
They control the
depreciation type method
base value
percentage rate
period control
changeover
calculation after end of useful life
treatment of shutdowns
validity of calculation key
interest calculation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 618/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 619/889
© SAP AG
Elements of Depreciation Calculation
l D Percentagerate from usefullife
l G Fullpercentage inconcessionperiod
l P Explicitpercentage rate
l M Mean valuefrom severalareas
l S Unit of prod./ Total number
of unitsl . . .
l Acquisitionvalue
l Half ofacquisitionvalue
l Replacementvalue
l Net book value
l . . .
l Pro rata per startof period
l Pro rata to mid-period per start ofperiod
l Pro rata per mid-period
l First yearconvention of ahalf year
l Per start of fiscalyear
l Per mid-year
l Per year-end(= start in nextyear)
l Per mid-quarter
l Ordinarydepreciation
l Special taxdepreciation
l Interest
MethodsMethods BaseBasevaluevalue
PeriodPeriodcontrolcontrol
DepreciationDepreciationtypetype
Decl.-balanceDecl.-balancedepreciationdepreciation
l Multiplicationfactor
l Maximumpercentage rate
l Minimumpercentage rate
ChangeoverChangeover
l Changeovermethod
l Changeover
depreciation keyl Net book value
for initiatingdepreciationchangeover
l Straight-linedepreciation
l Decl.-balance
depreciationl Other
depreciation
l No assignment
ClassClass
Every transaction on an asset master record automatically results in a depreciation amount being
calculated. This amount is calculated according to the depreciation key in the asset master, and isdisplayed in the value fields of the asset. The most important influences on the calculation of depreciation are:
the value date of the document: it controls, in conjunction with with the depreciation key, thedetermination of the period. It is used to set the depreciation start date in the asset.
the depreciation key
the transaction type
The depreciation calculation method is the most important feature of the internal calculation key. It isused to carry out the different types of depreciation calculation in the system. It determines which
other settings of the calculation key are required entries and which are not. The base value is closely related to the selection of the depreciation method. Since many depreciation
methods cannot be used with all base values, the depreciation method often determines the base value.
The period control determines the start and end date for depreciation. You can specify a periodcontrol for each of the four transaction types (acquisitions, subsequent acquisitions/post-capitalization,transfers, retirements). In this way, you can set the start of depreciation at the beginning of the yearfor all acquisitions in a year, and the end of depreciation for retirements either at the first or last day of a period, for example. The system uses the value date of the transaction (acquisition or retirement) asa basis, and then determines the start or end of depreciation by means of the period control.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 620/889
© SAP AG
ValuesValues
Year Deprec. Net book value1 1000 90002 1000 80003 1000 70004 1000 60005 1000 50006 1000 4000
7 1000 30008 1000 20009 1000 1000
10 1000 0
Example:Example:
Book depreciation valuationBook depreciation valuation
- Declining balance 30% from- Declining balance 30% from
net book value -net book value -
Exam ple: Valuation for Book Depreciation
Depreciation area 01 Book depreciationDepreciation area 01 Boo k depreciation
Depreciation keyDepreciation ke y LINKLINK
Useful lifeUsefu l life 10 years10 years
Ord. dep. startOrd. dep. start 01/01/YYYY01/01/YYYY
In the book depreciation area, the system calculates book depreciation (depreciation allowed by
commercial law), without special depreciation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 621/889
© SAP AG
Exam ple: Valuation for Tax Depreciation
Depreciation area 02 Tax depreciationDepreciation area 02 Tax depreciation
Depreciation keyDepreciation key SNFGSNFGUseful lifeUseful life 10 years10 years
Ord. dep. startOrd. dep. start 01/01/YYYY01/01/YYYY
Special dep. startSpecial dep. start 01/01/YYYY01/01/YYYYExample:Example:
Tax depreciation valuationTax depreciation valuation
Special depreciation Special depreciation : 50% of: 50% of
APC;APC; alongside ordinary dep.alongside ordinary dep.
ValuesValues
Year Ord . dep . Spec.dep. Net book val.1 1000 5000 40002 1000 - 30003 1000 - 20004 1000 - 10005 1000 - 06 0 - 07 0 - 08 0 - 09 0 - 0
10 0 - 0
In the tax depreciation area, the system manages special tax depreciation, without creating reserves for
special depreciation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 622/889
© SAP AG
Exam ple: Derived Depreciation AreaDepreciation area 03 Special reservesDepreciation area 03 Special reserves
determined determined as the difference between
depreciation areas 01 and 02Example:Example:
Tax v aluationTax va luation
- Creation of special reserves -- Creation of special reserves -
ValuesValues
Book dep.Book dep. Tax dep.Tax dep. Special reservesSpecial reservesYearYear 0101 0202 0303
11 10001000 60006000 -5000-500022 10001000 10001000 0033 10001000 10001000 0044 10001000 10001000 0055 10001000 10001000 0066 10001000 00 +1000+100077 10001000 00 +1000+100088 10001000 00 +1000+100099 10001000 00 +1000+1000
1010 10001000 00 +1000+1000
01
Bookdepreciation
02
Allowedtax dep.
03
Specialreserves
+ =Formula
Special reserves are created in a third, derived depreciation area, in which the difference between tax
depreciation and book depreciation is calculated.
The values of a derived depreciation area are calculated from the values of two or more “real”depreciation areas, using a calculation formula. The values are not stored in the database. They arecalculated internally each time the information is requested.
One possible use for the derived depreciation area is the calculation of special reserves as thedifference between tax depreciation and book depreciation. In this case, you need two “real”depreciation areas.
Both depreciation areas (tax depreciation and book depreciation) have to use identical acquisitionvalues.
The rules for the book value in a derived depreciation area are always checked against the rules in the“real” areas from which it is derived. This check takes place at the time of each posting and eachchange to depreciation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 623/889
© SAP AG
Exam ple: Cost-accounting Depreciation AreaDepreciation area 20 Cost accountingDepreciation area 20 Cost accounting
Depreciation keyDepreciation key LINALINAUseful lifeUseful life 10 years10 yearsOrd. dep. start:Ord. dep. start: 01/01/YYYY01/01/YYYY
interest calculation and indexinginterest calculation and indexing
negative net book value allowednegative net book value allowed
Example:Example:
Cost-accounting valuationCost-accounting v aluation
- Straight-line from APC, also- Straight-line from APC, also
below zero, indexing of APCbelow zero, indexing of APC
and calculation of imputedand ca lculation of imputed
interest -interest -
ValuesValues
YearYear Rep.valRep.val Dep.Dep. NBVNB V InterestInterest11 1000010000 10001000 90009000 50050022 1030010300 10301030 82708270 51551533 1060910609 10611061 75187518 53053044 1092710927 10931093 67436743 54654655 1125511255 11261126 59455945 56356366 1159311593 11591159 51245124 58058077 1194111941 11941194 42784278 59759788 1229912299 12301230 34063406 615615
99 1266812668 12671267 25082508 6336331010 1304813048 13051305 15831583 6726721111 1343913439 13441344 630630 672672:: :: :: :: ::
You define whether interest should be calculated for the cost-accounting depreciation area, and
whether depreciation should continue below zero. You make these specifications when you define thedepreciation areas.
Furthermore, you can decide if you want to use index series for indexing of the replacement value.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 624/889
© SAP AG
Depreciation areaDepreciation area
Replacement Values
20 Cost-acc. dep.
::
Revaluation ofRevaluation of
XX AP CAPC
XX acc. dep.acc. dep.
::
Master dataDepreciation area
:20 Cost-acc. LINW 10 00001
:
11 Replacement valuesReplacement values
AssetsAssets
Index figure by fiscal yearIndex figure by fiscal year
AgeAge
Historical indexingHistorical indexing
Index classIndex class
Index seriesIndex series
Index figuresIndex figures
Asset mas ter recordAsset master record
IndexIndex 00001
ClassClass 11
SimulationSimulation 103.6103.6
IndexIndex 00001
YYYYYYYY 101.1101.1
YYYYYYYY 103.6103.6
If revaluation (indexing) is planned for a depreciation area, you can specify an index series for
calculating the replacement value. You enter the index series in the asset or in the asset class.
The index series must be assigned to an index class. This class contains the essential controlparameters for the index series. In this case, you should assign the class “Replacement value of assets”.
For each fiscal year, you should specify index figures for the index series.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 625/889
© SAP AG
Calculating the Replacement Value
YEAR - 3 YEAR - 2 YEAR - 1 YEAR0
2000
40006000
8000
10000
12000
14000
16000
18000
20000
"normal"
historic
Replacement values at end of fiscal year
Years
130120
= 18904= 17450
13 010 0
= 19500= 15000
Year
Acquis.year
Year - 2Year - 1Current
year. . .
Index
100110120
130 . . .
Acquisition 10000
Acquisition 5000
Rep. value (curr. yr.)Rep. value (curr. yr.) = Rep. value Index (curr. yr.)Index (prev. yr.)
Index (curr. yr.)Index (curr. yr.)
Index (aquis. yr.)Index (aquis. yr.)Rep. value (curr. yr.) = APCRep. value (curr. yr.) = APC *
*
**
*
You can calculate the current replacement value in two different ways:
calculation based on the replacement value of the previous year (“normal” calculation)
calculation based on a historical replacement value (“historical” calculation)
(When you use historical calculation, then all acquisitions are related to this acquisition year, andare indexed with the index figure of the capitalization year.)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 626/889
© SAP AG
Cost-accounting Interest
Cost center
Actual Plan
Cost center
Order
VehiclesVehicles
Book dep.
. . .
Cost-acc.
Order
VehiclesVehicles
Actual Plan
Asset
Dep. keyDep. key LINWLINW
Ord. dep.Ord. dep. :: . . .. . .
InterestInterest :: ZAHOZAHO
Imputed interestImputed interest
Interest calculationCalculation key ZAHODep. type : after end of use.lifeDep. method : below book value 0 :Base value : (Half of acquis. value)
. . .Percent :
ZZ _ _
PP _ _
22
10.00010.000
10 %
. . . . .
If you want to have interest calculated for a depreciation area, make the following settings in the
system:
Specify that interest should be managed in the depreciation area.
Specify for depreciation posting that interest should be posted in this company code and thisdepreciation area.
Use a depreciation key to which an internal calculation key is assigned for calculating interest (ordefine your own key).
The system posts interest simultaneously during the periodic depreciation posting run. It posts to theaccounts which are entered in the relevant account determination for each depreciation area.Furthermore, an additional account assignment can be made to the cost center entered in each asset
master record (as is the case with depreciation).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 627/889
© SAP AG
Summary: Valuationl This chapter describes the methods of valuation in Asset
Accounting. The FI-AA System determines depreciation
and other valuation of assets within the framework ofintegrated asset managem ent.
l For each of your calculation needs, you can use
n special depreciation types (ordinary depreciation,special depreciation, and so on)
n different depreciation terms (depreciation m ethods,useful life, and so on)
n different base values for depreciation calculation(acquisition and production costs, replacment value,and so on)
l You need your own depreciation areas with special
depreciation and valuation parameters for this flexiblevaluation. You can manage each asset with any numberof different base values.
© SAP AG
Chapter Periodic Processing
l Periodic Processing - Overview
l Depreciation Posting
l Fiscal Year Change
l Year-end Closing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 628/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 629/889
© SAP AG
C os t ce nte r O rde r
ACTUAL PLAN
Posting asset values
Investmentsupport
Periodic Processing - OverviewPeriodic Processing - Overview
Index figuresYear Index fig.yyyy 100.000yyyy+1 105.125yyyy+2 109.857
COCO
Revaluation
Depreciationposting run
Primary costplanning
Depreciation area XY: ExampleDepreciation area XY: Exampleàà periodic posting of asset valuesperiodic posting of asset values
Asset balanceAsset balance AccountAccount
10000 10000
31
Dec
Calendar
Fiscal year change
31
Dec
Calendar
Fiscal year change
Year-end closing
Fiscal Year change/Year-end closing
Settings
. . .
PeriodicPeriodicprocessingprocessing
Periodic processing comprises those tasks in Asset Accounting which must be performed at periodic
intervals. Also included are tasks to be performed as part of the special valuation of fixed assets (forexample, calculating replacement values).
Replacement values and insurable values are updated in the system with the help of index series.You need to define the characteristics of the index series in Asset Accounting Customizing. Thespecification of current index figures is a regular Asset Accounting task.
Investment support is a subsidy which a company has received for certain asset investments. Assetswhich are eligible for such a subsidy are marked in the asset master records with an investmentsupport key (for further information, see the System Administration Guide). All specifications forclaiming the investment support are stored in the definition of this key. You can post the claimmanually or in a mass procedure.
At present only the values of one depreciation area can be automatically posted online in FinancialAccounting: Therefore, the changes to asset values (transactions) from other areas with automaticposting have to be posted periodically to the appropriate reconciliation accounts. In the case of derived depreciation areas which do not record acquisition and production costs, the program postsproportional value adjustments due to retirements, transfers, post-capitalization and so on.
If you want to plan primary costs on a cost center basis, you can periodically determine planneddepreciation and interest and pass these on to primary cost planning in the CO system via a report.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 630/889
© SAP AG
Depreciation Posting Program
Ordinarydepreciation
Specialdepreciation
Periodicrevaluation
I n d e x
I n d e x
manuallyplanneddeprecia-tion
Dep.Dep.--
PPOOSSTTIINNGG PPRROOGGRR
AAMM C ost cen te r O rd er
Cost element
COCO
Individual assets
Accounts
FIFI
Interest10 %. . . . .
FI-AAFI-AA
The calculation and planning of depreciation, interest and revaluation is controlled by keys in the
Asset Accounting system. They can also be entered manually using a special posting transaction (formore information, see current-value depreciation). In both cases, these planned values in AssetAccounting have to be periodically posted to the corresponding expense and asset balance sheetaccounts in the general ledger. This periodic posting takes place using a batch input session. Theposting session also posts the different depreciation types, interest and revaluation, in addition to thewriting-off and allocation of special reserves. The system does not create individual documents, onlysummarized posting documents (per general ledger account).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 631/889
© SAP AG
Organizational Procedure for Depreciation Posting
C o n s i
s t e n c
y !
Preconditions:Preconditions:
èè Posting settingsPosting settings
èè Document type with ownDocument type with ownexternal number rangeexternal number range
èè Posting prodecurePosting prodecure
èè AccountsAccounts
Monthly?
Numberrange 02?. . .
Posting runPosting run
BDC session Update ofRABUCH assets
Process!!!
Update ofG/L accounts
For each depreciation area and company code, specify
the frequency
the distribution method
the additional account assignment
for posting.
For each company code you must define a document type for automatic depreciation posting only.
This document type requires its own external number range.
You also need to specify the accounts for posting.
To ensure consistency between Asset Accounting and Financial Accounting, you must process thesession created by the posting report.
If you fail to process the session, an error message will appear at the next posting run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 632/889
© SAP AG
Settings for Posting
10000 100010000 1000
1000010000 10001000 10001000
10001000 10001000
1000010000 10001000 10001000
Depreciation area 01: Book depreciationàà Automatic online posting of asset valuesAutomatic online posting of asset valuesàà Periodic posting of depreciationPeriodic posting of depreciation
Depreciation area 20: Cost-accounting
àà Periodic posting of depreciationPeriodic posting of depreciation
Depreciation area XY: E xampleàà Periodic posting of asset valuesPeriodic posting of asset values
àà Periodic posting of depreciationPeriodic posting of depreciation
AssetAsset
Fixed assetsFixed assets ExpenseExpense Value adjustmt.Value adjustmt.
Fixed assetsFixed assets ExpenseExpense Value adjustmt.Value adjustmt.
Subsidiaryledger
Generalledger
Back-Back-groundground
Online
Cost-accountingCost-accounting Offset acct. forOffset acct. for ImputedImputeddepreciationdepreciation cost-acc. dep.cost-acc. dep. interestinterest . . .. . .
Back-Back-
groundground
For each depreciation area, specify whether you want to:
automatically post asset values online,
post asset values at periodic intervals,
post depreciation at periodic intervalsto the general ledger
Currently you can only automatically post asset values online in area 01 (book depreciation).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 633/889
© SAP AG
Dep. Posting for Acquisitions during Year
Example: Dep. posting cycle : m onthly
Acquis. on 5/1/YY : 6000Planned useful life : 5 yearsPeriod control : half year convention
0
5010 0
15 0
20 0
25 0
30 0
35 0
40 0
45 0
50 0
1 2 3 4 5 6 7 8 9 10 11 12
Acquis. on 1/1/YY
smoothing
catch-up method
Depreciation posted
Month
The system supports two methods for distributing forecasted depreciation to the posting periods.
Catch-up method
The catch-up method calculates the posting amount in this posting period, based on the differencebetween the planned and the posted depreciation up to this period.
Smoothing
In contrast to the catch-up method, smoothing distributes the difference between forecasted annualdepreciation and already posted depreciation to the posting periods that are still open.
The difference between the two methods is seen in the treatment of acquisitions or post-capitalizationsthat take place during the fiscal year:
Using the catch-up method, the depreciation on the transactions during the fiscal year (from theperiod in which depreciation starts, per period control, up to the current period) is posted as a lumpsum. The depreciation posting program posts this amount in the posting period, in which the valuedate of the transaction lies.
Using smoothing, this amount is distributed evenly to the periods from the current depreciationperiod up to the end of the fiscal year (regardless of the value date of the transaction).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 634/889
© SAP AG
Fiscal Year Change/Year-end Closing
Asset valuesat fiscal year start Year 2
Transaction 10000 0APC 10000 10000Ordinary dep. 3000 - 2100-Net book value 7000 4900
Asset valuesat fiscal year start Year 1
Transaction 0 10000APC 0 10000Ordinary dep. 0 3000 -Net book value 0 7000
31
Dec
Calendar
Fiscal Year Change
31
Dec
Calendar
Fiscal Year ChangeYear-end closing
Year-end closing programYear-end closing program
- Check:- Check:Can the year-end closing be carried out?Can the year-end closing be carried out?
- Maintenance of the last closed fiscal year- Maintenance of the last closed fiscal year
per company codeper company code
Closing reportsClosing reports
- Asset history sheet- Asset history sheet
- Asset list- Asset list- . . .- . . .
Depreciation posting runDepreciation posting run1.1.
2.2.
3.3.
Year-end closing
Periodic processingPeriodic processing
Fiscal year changeFiscal year change
Fiscal Year Change
The fiscal year change program opens new annual value fields for each asset.
The earliest you can start this program is in the last posting period of the old year.
You have to run the fiscal year change program for your whole company code.
SAP provides you with a check report for year-end closing. It checks
whether the fiscal year change was completed for all assets,
whether depreciation was fully posted,
whether errors exist for any assets.
In addition, if the program finds no errors, it updates the last closed fiscal year for each depreciationarea.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 635/889
© SAP AG
Year-end Closing
Depreciation postingDepreciation posting
Year-end closingYear-end closingprogramprogram
ArchivingArchiving
OK?OK?
Adjustment postingAdjustment posting
(Bulk) changes(Bulk) changes
Dep. simulationDep. simulation
No
OK?OK? No
OK?OK? No
Yes
Yes
Yes
Depreciation
Bal P&L
Asset history sheetDepreciation lists
Retmt.. . .
Acquis.. . .
Transfer. . .
Closingbalance
Assets
After the depreciation lists and asset history sheet have been checked, depreciation is posted.
Once depreciation has been posted, a balance sheet and profit and loss statement can be created in FI.
If the final result is not satisfactory, you can carry out depreciation simulation or (bulk) changes, ormake adjustment postings.
If you change any depreciation values, you must run depreciation posting again..
The logical year-end closing is completed with the final balance sheet.
The year-end closing program then makes all necessary system checks.
If no errors are found, the program blocks posting in Assets Accounting for the closed fiscal year.
If a closed fiscal year is subsequently released for posting, it can only be blocked again once the year-
end closing program has been re-run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 636/889
© SAP AG
Summary: Periodic Processing
l This chapter deals w ith periodic processing:n Depreciation posting:
Along with depreciation calculation, depreciationposting to the appropriate general ledger accounts isone of the c entral tasks of integrated AssetAccounting. In FI-AA, you can post depreciationplanned on periods by m eans of depreciation keys,as w ell as depreciation that is forecasted manually,at any chosen intervals.
n Year-end closing:The year-end closing primarily consists of creatingand checking the asset history sheet and otherreports on asset transactions.
© SAP AG
Chapter Info System
l Report Selection
l Asset Value Display
l Asset Simulation
l Simulation Versions
l Sort Criteria
l Asset History Sheet
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 637/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 638/889
© SAP AG
Report Selection
Asset list
Balance sheet explanations
Explanations for P&L
Cost accounting
Depreciation forecast
Special valuationsReconciliation
Preparations for closingDaily total Taxes
History
Individual asset
The Asset Accounting Information system consists of a report tree. The report tree is a freely
definable hierarchical structure. You specify the structure of the report tree in Asset AccountingCustomizing under Information system.
When you double-click on a node of the hierarchy, the system calls up a standard report. SAPprovides a standard report tree (FIAA) for Asset Accounting. You can copy this tree and modify it asneeded:
remove branches of the structure
add branches to the structure
change the report call (call of a user report)
The report tree is found in the application menu for Asset Accounting under Info system. The
standard report tree contains all the standard reports for Asset Accounting. The system alwaysdisplays the report tree that is currently defined in FI-AA Customizing.
You can copy and modify the standard report tree or the report tree of another user, under Edit B User
tree. In this way, you can set up the information system according to the needs of the individual user.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 639/889
© SAP AG
Depreciation ontransactions
Display of documentsfor the asset
Goodsreceiptdocument
all values
display dep.calculation
dep.recalculation
dep. terms
currentbook values
Asset Value Display
Display valuesDisplay values
one year, one area
one year, several areas
several years, one area
several years, several areas
with simulated change ofwith simulated change of
depreciation termsdepreciation terms
with simulated transactionswith simulated transactions
Simulated fiscalSimulated fiscal
year changeyear change
Asset value display
.
.
.
Postingdocument
2000.-
The asset value display offers extensive possibilities for evaluating individual asset master records.
By entering the sub-number “*”, you can request cumulative evaluations for a main number and thesub-numbers belonging to it.
The function “display depreciation calculation” provides a detailed display of the calculation of depreciation in the system.
You can start reports from within the asset value display transaction via the menu option Environment .
You specify the reports(with different selection versions) that can be started from the respective menuoption in Customizing.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 640/889
© SAP AG
Depreciation Simulation (Order/Project)
Year 1Year 1 10,00010,000
Year 2Year 2 15,00015,000
Year 3Year 3 35,00035,000
Year 4Year 4 42,00042,000
::
Depreciation SimulationDepreciation Simulation
Dep. simulationDep. simulationwith plannedwith planned
investmentsinvestments
CO orderCO order // CO projectCO projectPlanned costsPlanned costs
Year 1Year 1 100,000100,000Year 2Year 2 50,00050,000
Year 3Year 3 200,000200,000Year 4Year 4 70,00070,000
::
planned start-up date 1/1/year 1planned start-up date 1/1/year 1
Depreciation termsDepreciation terms
AreaArea Dp.keyDp.key Use. lifeUse. life:: ::2020 LINALINA 1010
:: ::
The simulation list provides a forecast of future depreciation.
In the initial screen, you make the following choices (along with others):
Should the forecast also include your planned capital investments for the future, or only thecurrently existing assets?
Do you want to simulate the use of a different depreciation method in the forecast?
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 641/889
© SAP AG
Course of d epreciation forIndividual assets
N e t b o o k v a l u e
Time
Display assetDisplay asset
valuesvalues
Report for allReport for all
assetsassets
Time
A s s e t v a l u e s
U s e . l i f e 5 y r .U s e
. l i f e 4 y r .
Development of asset values
Asset class: Vehicles
Simulation versionSimulation version
- depreciation areas- asset class- depreciation key- useful life- valid from / to
SimulatedSimulatedasset transactionsasset transactions
- acquisitions- retirements- transfers
. . .
SimulatedSimulateddepreciation termsdepreciation terms
- depreciation key
- useful life- index
P+L
Operating profitOperating profit
with spec. dep.
w/out spec. dep.
Asset Simulation
Simulation, in this context, refers to an experimental change to parameters affecting the valuation of
assets. This change can apply to a single asset, the entire asset portfolio (or parts of it), or to a testdepreciation area. This change is carried out by means of a transaction or a standard report. Whenyou simulate the development of asset values, you can change all of the important depreciation terms(depreciation key, useful life, index series). Two types of simulation should be distinguished:
simulation of depreciation for future fiscal years, using a special simulation report and simulationversion
simulation of accumulated depreciation in the past, using a new depreciation area
You can also include planned capital investments (in the form of orders or projects and capitalinvestment programs) in the simulation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 642/889
© SAP AG
Simulation Versions
Report dateReport date MMDDYYYYMMDDYYYY
AssetsAssets
Cap. invest. programCap. invest. program
ProjectProject
OrderOrder
Simulation versionSimulation version XY
ABAB . . . .. . . .
XY Str.- line not decl . bal .
AreaArea ClassClass Dep. keyDep. key Dep. keyDep. key . . .. . .
0101 10001000 DG30DG30 LINRLINR . . .. . .
For all assets in class 1000, straight-lineFor all assets in class 1000, straight-line
depreciation is simulated instead of decliningdepreciation is simulated instead of dec lining
balance depreciation.balance depreciation.
Simulation versions allow you to simulate a change in depreciation method for each report.
For each area, asset class and depreciation key, you specify which depreciation key and useful lifeshould be chosen as alternatives for simulation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 643/889
© SAP AG
Depreciation Simulation
Do you want simulation into the current fiscal year?Do yo u want simulation into the current fiscal year?
Do you only want simulation for planned capitalDo you only want simulation for planned capital
investments?investments?
Do you want to include transactions from the current year in theDo you want to include transactions from the current year in the
simulation?simulation?
Do you w ant to include planned capitalDo you w ant to include planned capital
investments, that are represented by orders orinvestments, that are represented by orders o r
projects, in the simulation?projects, in the simulation?
Do you want to simulate a change inDo you want to simulate a change in
depreciation terms for the depreciationdepreciation terms for the depreciation
forecast?forecast?
You have the option of including depreciation for your planned capital investments in the forecast. In
order to take advantage of this option, you have to be managing the planned investment amounts asplanned costs on an order or project in CO. By assigning depreciation terms and a planned start-update to the order or project, you make it possible for the planned depreciation to be displayed.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 644/889
© SAP AG
Sort CriteriaSort Criteria
R e p o r t d e f i n i t i o n
Assets Values
1000900700600
Rankinglist
Individuallist
TotalsreportSort.... ValuesAssets Values
*
Report call-upReport call-up
Field Total
BUKRS Company code GSBER Business area
ER GSO Bal. sheet item KTANSW Bal. sheet acct. ANLKL Class
Total/individualTotal/individualRanking listRanking listSort versionSort version 001
Sort version 001Balance sheet perspective,managem ent perspective,and mo re...
All reports allow you to sort/total data in different ways using freely definable sort criteria.
A sort version consists of a maximum of 5 sort levels which are determined via Data Dictionary fields.You can call up the technical field names of the required fields using F4. The sort levels are found inthe table ANLAV (asset master data). For lists which process exactly one depreciation area (forexample, the depreciation list), you can also use sort levels from table ANLB.
The report can output a total and a statistic for each sort level.
In the column ‘Total’ you can specify the levels on which you want totals to be output.
By selecting the indicator 'Statistics' it is also possible to further break down the total of a level insome lists. You can get a breakdown by depreciation key (for depreciation lists) or transaction type(for transaction lists).
Generally, you can use any sort version with any report.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 645/889
© SAP AG
APC FY start- Dep. FY start
= Book val. at FY start
+ Acquisition- Dep. on acquis.
Post-capitaliz.
- Retirement+ Dep. on ret.
Down payment
TransferDep. on transfer
Inv. support
= Current APC
Accum. dep.+
Write-up=
Curr. book val.
0 10 20 30 99
. . .
. . .. . .
. . .
Acquisition X
. . .
Retiremen t . . . .Transfer .Post-capitalization .
. . .
H istory sheet Transaction O rdinary Special Unplanned . . .group deprec. deprec. deprec.
Asset History Sheet
The asset history sheet is the most important and most comprehensive year-end report or intermediate
report. You can create it using any sort versions, and with totals at any group level, just like any otherreport. In addition, you can create a compact totals list that does not contain information on theindividual assets.
Basic versions of the asset history sheet:
You can now freely define line and column structure of the asset history sheet. SAP supplies country-specific versions of the asset history sheet. These meet the legal requirements in the given country.There are also additional history sheet versions.
You can define your own history sheet version. You can freely define
the size (maximum of 10 lines by 8 columns),
the headers of the history sheet items, supplying of values to the history sheet items
Enter this history sheet version as a parameter when you request the asset history sheet.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 646/889
© SAP AG
110 In-house acquis.100 External asset acquis. 10 Acquis. Acquisition120 Goods receipt
15 Down paymt.
40 Post-capitalization
Changes to Asset History Sheet
Transaction type Hist. sheet group Item
11 Acq.- In-house prod. Acq.- In-house prod.
110 In-house acquis.
100 External asset acquis. 10 Acquis. Acquisition120 Goods receipt15 Down payment
40 Post-capitalization
History sheetversion A
History sheetversion B
You specify which values from which asset history sheet group should be entered in each column/line
item. In the standard system, the asset history sheet group is identical to the transaction type group.You can create history sheet groups that are different from the transaction type groups. You needthem only if you want to handle different transaction types in the same transaction type groupdifferently in the asset history sheet.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 647/889
© SAP AG
Summary: Info Systeml This Chapter discusses how Asset Accounting information is
placed at your disposal:
n Report tree:Standard reports and any reports you have developedyourself can be grouped together in a report tree.
n Asset value display:Using this transaction, you can display planned, as well asalready posted asset values and depreciation for an asset.The information is available in various forms a nd can b esumm arized at various levels.
n Asset sim ulation:When you are also using IM (Investment Managem ent), youcan include investment orders, projects and capitalinvestment programs in the depreciation forecast.
n Asset history sheet:The asset history sheet is often a required appendix to thebalance sheet. This report provides an overview of thecourse of asset values for the individual balance sheet items.
© SAP AG
Chapter Transfer of Old Assets Data
l Options for Data Transfer
l Options in Customizing
l Examples
l Automatic Transfer of Old Assets Data
l Account Control after Productive Start
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 648/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 649/889
© SAP AG
Transfer of Old Assets Data
Previous system
o r
FI-AAFI-AA
Automatic transfer
(Direct data import)
Dialog transfer(for small volume of data)
CreateCreate
old assetold asset
As s e t s
Batch input procedure
Data transfer from a previous system is usually the first activity you need to perform in a new
productive system after configuration and asset classification. You can either transfer dataautomatically from an old system using a batch input procedure, or you can manually enter the datausing a transaction for old asset data. Please note that in both cases only the relevant asset master dataand line items in Asset Accounting are updated and not the general ledger accounts in FinancialAccounting. Balance reconciliation with the relevant general ledger accounts must therefore take placeseparately.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 650/889
© SAP AG
Chapter 7 Transfer of Old Assets Data
l Options for Data Transfer
l Options in Customizing
l Examples
l Automatic Old Data Transfer
l Account Control after Productive Start
You can transfer old assets data from a previous system for any date in the past. If you choose a date
during the fiscal year, you can also enter business transactions (made between the end of the last fiscalyear and the transfer date) during the transfer transaction.
When entering cumulative values, you can also enter the net book value instead of accumulateddepreciation. The system then calculates the accumulated depreciation on the transfer date from thedifference between the acquisition value and the net book value.
When you specify the sequence of the depreciation areas for transfer, the depreciation areas with themost values to be entered manually should appear first on screen. For the book depreciation area andinvestment areas you need to enter values explicitly. For all other areas, values can be transferred frompreceding areas. You can arrange it so that you cannot change values during this procedure.
If you did not manage insurable values in your old system, you can calculate them when you transfer
old assets data.
If you did not manage replacement values in your old system, you can calculate them when youtransfer old assets data, if the depreciation area allows it.
You can use the option "recalculate accumulated depreciation" for testing.
If depreciation was already posted in the old system when old assets data was transferred during thefiscal year, you can enter the last posting period in the depreciation area.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 651/889
© SAP AG
Transferring Old Data at Fiscal Year End
FI-AA
FI
Asset 1
200010000
Asset 2
400020000
Asset u. cons.
100300
Non-curr. assets 30000
Value adjustments
6000
AuC G/L account 400
Asset 1
200010000
Asset 2
400020000
Asset u. cons. 100
300
SAP SystemSAP System
Previous systemPrevious system
The transfer date is the cut-off point in time for the transfer of data from your previous system. The
date represents the status of posting (balances) effective for the transfer of old data. If the transfer dateis the end of the last closed fiscal year, you transfer only the master data, the APC and theaccumulated depreciation as they stood at the end of the last closed fiscal year. You also have totransfer the balances of the corresponding general ledger accounts at this same level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 652/889
© SAP AG
Transferring Old Data During the Fiscal Year
FI
Non-curr.assets
100001000
Value adjustments
2000275
Values from previous yearsValues from previous yearsValues from the cu rrent yearValues from the current year
Values from previous yearsValues from previous yearsValues from the c urrent yearValues from the current year
Asset values on 12/31 of previous yearAsset values on 12/31 of previous yearChanges during the current yearChanges du ring the current year
Value adjustments up to 12/ 31 of previous yearValue adjustments up to 12/ 31 of previous yearChanges du ring the current yearChanges du ring the current year
FI-AA
Asset
2000275
100001000
SAP SystemSAP System
Previous SystemPrevious SystemAsset
2000275100001000
Transactions in the current year50 0
50 0 Transactions in the current year
If the transfer date is after the close of the last fiscal year, the transfer is sub-annual.
You not only need to transfer the general master data and accumulated values as they stand at the startof the fiscal year from the previous system, but also the following values:
Depreciation posted
Transfer depreciation posted in the current fiscal year up to the point of the transfer. In AssetAccounting Customizing, you need to specify the last posted depreciation period in the previoussystem for each depreciation area. You do this in the specifications for old assets data transfer in theasset company code.
You have the option, instead of transferring posted depreciation, of subsequently posting the totaldepreciation for the current fiscal year up until the transfer date. This is done by performing a
posting run for unplanned depreciation. In this case, the FI-AA system posts depreciation that itcalculates for this time period.
Transactions
When transferring old assets data during the fiscal year, you also have to enter transactions whichtook place between the end of the last closed fiscal year and the transfer date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 653/889
© SAP AG
Records with errorsRecords w ithout errors
Automatic Transfer of Old Assets DataPrevious system
Interface program
Transfer program RAA LTD01
DIALOG INTERFACE
ANLHANLAANLBANLC
:
Old data in transfer formatBALTD + BALTB
BatchInput
Using an interface program, you convert the old data in your previous system to the format of the
Dictionary tables BALTD (master data) and BALTB (transaction data) and place them in a sequentialfile.
The old assets data transfer program RAALTD01 supplies the data, using background processing, toan old assets data transfer transaction. The records without errors are transferred immediately. Recordswith errors are stored in the form of a batch input session, and have to be processed later.
The documentation for the RAALTD01 program contains detailed instructions for
the structuring of the sequential transfer file by the interface program
test options
avoiding errors and interpreting errors that occur
the procedure in the event of program termination.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 654/889
© SAP AG
Before FI-AA is introduced
Account Control following Productive Start
Account control in productive FIAccount control in productive FI
After FI-AA is introduced
P r o d u c t i v e
s t ar t
S e t r e c on ci l i a t i on
a c c o un t s
1000 1000
1000 1000
1000
Vendor Asset
Fixed assets (Reconc. acct.)
Vendor Fixed assets (can be posted directly)
Please note the following special considerations if you are already using a productive SAP Financial
Accounting (FI) system:
All balance sheet and accumulated depreciation accounts are up-to-date in a productive SAP FIsystem. You therefore will not need to copy general ledger account balances Up until the transfer date(date which determines the status of old assets data you transfer from the previous system), assets aremanaged in the non-SAP asset accounting system. Prior to transfer you should make asset postings inparallel in SAP-FI and the non-SAP system.
After the transfer date, you can create and post to new assets in the SAP system. However, in order todo this you have to redefine all balance sheet and accumulated depreciation accounts as reconciliationaccounts (FI-AA Customizing: Set reconciliation accounts). These accounts can therefore no longer bedirectly posted to after the transfer date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 655/889
© SAP AG
Summary: Transfer of Old Assets Data
l This chapter is concerned with the transfer of old datafrom your previous system:
n Transfer transactionThe old asset mus t be assigned to an asset class.Values (APC and depreciation, or net book value)and possibly transactions (such as, for assets underconstruction) have to be transferred to the SAPsystem. Which v alues and transactions aretransferred depends on the transfer date and onother options you s pecify.
n Automatic transferAutomatic data transfer is possible using the transfer
program RAALTD01.
Overhead Cost ControllingOverhead Cost Controlling
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 656/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 657/889
© SAP AG
Overview
Chapter 44 Overhead C ost Controlling
Chapter 45 Master Data in Cost Element andCost Center Accounting
Chapter 46 Transaction-Based Postings
Chapter 47 Periodic Allocations
Chapter 48 Planning in Cost CenterAccounting
Chapter 49 Activity-Based Costing
Chapter 50 Internal Orders: Master Data andStructures
Chapter 51 Internal Orders: Actual Postingsand Commitments
Chapter 52 Period Closing in Overhead CostControlling
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 658/889
© SAP AG
Chapter Introduction to Overhead CostControlling
Overhead cost controlling: Tasks
Overhead cost controlling in the R/3 System
Organizational units in the R/3 System from the COpoint of view
Company code and controlling area:Possible assignments
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 659/889
© SAP AG
Tasks in Overhead Cost Controlling
Reporting Period . . . . . . . 1 to 13 1995 Status . . . 0
Cost Elements / Cost Centers Actual Costs Target Costs Var. (abs.)
** Other Administrative Costs 3,238,900.00 3,238,900.00 -
2210 Electricity 56,000.00 56,000.00 -
* 481000 Imp. Depreciation. RA 56,000.00 56,000.00
*+ Imputed Costs 56,000.00 56,000.00
2110 Receiving Control 283,000.002120 Warehouse Receiving 424,500.002130 Warehouse Shipping 707,499.92 707,499.92 -2310 Admin Building 295,000.00 - 295,000.002320 Warehouse Building 450,000.00 - 450,000.00
2330 Assembly Buildings 670,000.00 - 670,000.00* 511111 Floorspace Planning
2110 Receiving Control 638,579.96 638.579.96 -
Var. abs. %Tgt Act
** Cost Element/Cost Center Actual / Target **
- Cost Element/Cost Center Report Actual / Target: ResultCost Element/Cost Center Report Actual / Target: Result13:32:2007.12.95
Tasks in Overhead Cost Controlling can be divided into
planning
allocation
management
monitoring
of overhead costs.
All overhead costs are assigned to the locations where they occur or to the actions leading to theircreation. Further allocation is made possible by a number of techniques available for correctassignment of costs to causes.
At the end of the period, the plan costs as adjusted by the operating rate (target costs) are comparedwith the corresponding actual costs. The resulting target/actual variances can be analyzed as to theiroriginators and used as a basis for further management measures within Controlling (CO).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 660/889
© SAP AG
Overhead Cost Controlling in R/3
Cost Elements
Cost Centers
Material Master
Controlling
Area
Profit
Center
Personnel
Material
Cost Objects
Profitability Segments
Available Assets
Externalreference
OrdersProjects
Processes
CO -CO -PAPA
Billing CO -CO -PAPA Revenue Types
FI
MM
HR
Capital AM
CO -CC A
CO -CC A
CO -AB C
CO -OPA
CO -AB C
AA MM
CO -PC
SDImputed
CO -CO -PC APC A
.
.
.
In the SAP R/3 System, Overhead Cost Controlling is divided into:
Cost Element Accounting
Cost Center Accounting
Internal Orders and Projects
Activity-Based Costing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 661/889
© SAP AG
Organizational Units in the R/3 System from the COStandpoint
Financial
AccountingCompanyCode
- Organizationalunit in externalaccounting
BusinessArea
- Balanceableunit (forinternalbalances)
ControllingControlling
CostCost
CenterCenterControllingControlling
AreaArea
- Organizationalunit in internalaccounting
- O rganizationalunit inProfitabilityAnalysis
- Organizationalunit inCost CenterAccounting
Client
- Application-wide unit(technicalsubunit)
Logistics
Plant
ProfitabilityProfitability
SegmentSegment
- Organizationalunit inProfit CenterAccounting
ProfitProfit
CenterCenter
- O rganizationalunit in MaterialsManagementand the PPC
The organization is defined in Financial Accounting with the aid of the company code and the
business area, and in Controlling with the controlling area, profitability segment, cost center, andprofit center.
The controlling area structures an organization from the Controlling standpoint. The company code isthe balancing unit in Financial Accounting. This can be identical to a controlling area but need not be.
The profitability segment is an organizational unit used for a standard segmentation of the salesmarket.
Alongside these organizational units, the unit “plant” may be of use for displaying a factory or branchoffice. The plant is used in Materials Management, Logistics, and Production Planning and Control,and is assigned through a valuation level of a company code, and thereby to a controlling area as well.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 662/889
© SAP AG
Assignment of Com pany Code and C ontrolling Area
CompanyCode
CompanyCode ..
CompanyCode 1
CompanyCode X
ControllingControlling
AreaAreaControllingControlling
AreaArea
Company code and controlling area can be combined with each other in different ways. These
combinations illustrate different organizational structures.
If multiple company codes are assigned to a controlling area, one speaks of cross-company-code costaccounting. Allocations can be carried out in CO that refer to more than one company code.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 663/889
© SAP AG
Combination of Company Code and ControllingArea
Business Area 0001Business Area 0001
Business Area 0002Business Area 0002
Business Area 0003Business Area 0003
Company Code 1 Company Code 2
ControllingControllingArea 1000Area 1000
Business Area 0001Business Area 0001
Business Area 0002Business Area 0002
Business Area 0003Business Area 0003
Business Area 0001Business Area 0001Business Area 0002Business Area 0002
Business Area 0003Business Area 0003
FI
CO
Reconciliation LedgerReconciliation Ledger
If business areas are used in the company codes, they are also included in Controlling.
If multiple company codes or business areas can be assigned to one controlling area, a need forreconciliation between Financial Accounting and Controlling can ensue during cross-company-code orcross-business-area allocations within Controlling. The reconciliation ledger is available for thecreation of reconcilation postings to Financial Accounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 664/889
© SAP AG
Summary: Overhead Cost Controlling
The tasks w ithin overhead cos t controlling can besubdivided into planning, allocation, control andmonitoring of overhead costs.
The comp any code cons titutes an accounting unit, thecontrolling area structures an enterprise from theControlling point of view.
One or several company codes can be assigned to acontrolling area.
If business areas are used, these are also managed withinCost Accounting.
© SAP AG
Chapter Master Data in Cost Element and CostCenter Accounting
Master data and transaction data
Master da ta: Cost elements, cost centers, activitytypes, statistical key figures
Master data groups
Chart of accounts and cost elements
Automatic creation of cost elements
Standard h ierarchy
Cost center types
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 665/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 666/889
© SAP AG
Organizational Units in Cost Element and CostCenter Accounting
Cost elements
Cost centers
Activity types
Statisticalkey figures
Line items
Totals records
Master Data
Transaction Data
EVALUATI
O
N
In Overhead Cost Controlling one differentiates between master data and transaction data.
Cost elements: Which costs have occurred?
Primary: Costs originating outside the company
Secondary: Costs originating from the company’s internal activities
Cost centers: Responsibility areas in the company that create costs and can influence them.
Activity types: Tracing factors or quantity units used to allocate costs of internal activities to their trueoriginators.
Statistical key figures: Vital statistics of a cost center or cost center/activity type. They can serve astracing factors for distribution and assessment, among others, as well as for key figure combinations.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 667/889
© SAP AG
Master Data Groups
Cost ElementsCost Elements Cost CentersCost Centers Activity TypesActivity Types Stat. Key FiguresStat. Key Figures
PersonnelPersonnel
WagesWages SalariesSalaries
Motor PoolMotor Pool
F1F1 F2F2 F3F3
ProductionProductionHoursHours
PHR1PHR1 PHR2PHR2
EmployeesEmployees
TempsTempsTenuredTenured
.
.
....
.
.
....
.
.
.
Master data can be combined into groups. As many groups as necessary can be created. These groups
are used when several of the affected master data records are to be processed in a transaction, such asduring planning or in the information system (overhead allocation sheet row = cost element group).
A special group exists for cost centers, the standard hierarchy. All controlling area cost centers mustbe assigned to the standard hierarchy. Alongside the standard hierarchy, group maintenance can beused to create as many alternative cost center hierarchies as necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 668/889
© SAP AG
Time-Based Creation of Master Data
Examination Period: Cost Center Manager
01.01. . . . - 06.30. . . . Hoffer
07.01. . . . - 12.31. . . . Kung
Cost Center 4110
Valid from 01 Jan . . . to 31 Dec . . .
Master data in Cost Center Accounting is always stored as time-based. The exceptions here are the
statistical key figures.
Time-based storage means that, for instance, you can create a cost center for several fiscal years.
If you want to extend the validity period of an existing master data record, use master datamaintenance to create a master data record for the affected extension period. You can use the existingmaster data record as a reference and thereby avoid having to repeat filling out the master data fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 669/889
© SAP AG
The Chart of Accounts
0 1 2 3 7 8 9Finance:Currentassetsandshort-termcapital
4Non-opera-tingcosts,revenues
Materialinventory
Primarycostele-ments
Transferof FIpostings
Imputedcosts
Distrib.
5 6Secon-darycostele-ments
Assess-ment
Inventoryof incom-pleteandcompleteproducts
Revenues/ inventorychanges/ activeinternalactivity
Transferof FIpostings
ClosingSecon-darycostele-ments
Activityalloca-tion
Ordersettle-ment
Financial AccountingFinancial Accounting Cost AccountingCost Accounting Financial AccountingFinancial Accounting
Cost AccountingCost AccountingOverhead Cost
ControllingProfitability
Analysis
Example: German Joint Standard Accounting System
The chart of accounts records all accounts from Financial Accounting and all cost elements in
Controlling.
From the cost controlling viewpoint, a circular system exists because the expense and revenueaccounts in Financial Accounting correspond to the primary cost elements and revenue elements andthe postings are passed on circularly in realtime to cost controlling.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 670/889
© SAP AG
Primary Cost Element
Primary cost elementImputed cost element
Secondary Cost Element
Allocation cos t elementAssessment cost
elementOverhead surchargeOrder settlement cost
element
Revenue Element
Revenue element
Sales deduction
Account
General Ledger Sub-LedgerAccounts Accounts
Incom e Account B al. S heet Acct. M at. Stock Acct.
Expense Account Fxd Asset Acct.
Indirectlyp os te d accoun t, C us tom er A cct.such as Recon-ciliation Acct. Vendor
AccountVendor PayablesAccount Vendor 11111000.-
1000.-Revenue Account
Directlyposted account, A sset M gm t.such as Bank AccountAccount
The Cost Element
The expense accounts in Financial Accounting (FI) are recorded as primary cost elements in
Controlling (CO). In order to do so, the primary cost elements must first be created in FI as generalledger (G/L) accounts before they can be created in CO.
Primary cost elements always require the account posting of a cost-carrying object, such as a costcenter.
Secondary cost elements are used exclusively in CO. They do not use corresponding G/L accounts inFI and are defined only in CO.
If revenues are to be analyzed in cost controlling, they are recorded as revenue elements in CO, analogto the primary cost elements. Revenues in Cost Center Accounting can be treated statistically only.
Each cost element is assigned a cost element category in the master data record, determining for which
transactions a cost element may be used for. For example, category 3 (imputed cost element/ surcharge) is used for account assignment of imputed costs in the surcharge accounting framework. Anadditional primary cost posting (say, from FI) can also be made through this primary cost elementcategory.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 671/889
© SAP AG
Automatic Creation of Cost Elements
Default Setting
Acct. From Acct. To Cat. Short Description
400000 415000 01 Primary CElem...510000 42 Assessment CElem
Cost elements can be created automatically. With default settings you can enter cost element and cost
element category.
Primary cost elements are created only if the corresponding G/L accounts exist in the chart of accounts. The cost element name is taken from the G/L account master data record in FI and can bechanged in CO.
Secondary cost elements must possess an explicit entry. The name is taken from the cost elementcategory.
The cost elements are created with the aid of a batch input session.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 672/889
© SAP AG
The Cost CenterS01000S01000
Acme IncAcme Inc
S01100S01100
Board ofManagers
1100
Board ofManagers
S02100
StorageStorage
S02200
EnergyEnergy
S02300
BuildingsBuildings
2110IncomingInspection
2210Strom
1100AdminBuilding
2120
Receiving
2220
Water
1100
WarehouseBuildings
2130Shipment
2230Ga s
1100ProductionBuildings
S03000S03000
S04000S04000
S02400
Motor PoolMotor Pool
S02000
LogisticsLogistics
Each cost center master data record indicates its location in a higher hierarchy area.
The hierarchy area is a collection of several cost centers.
Multiple areas themselves can be collected into higher hierarchy areas, ultimately creating a hierarchyof cost centers (at the lowest level) and areas (at higher levels).
Cost Center Accounting (CO-CCA) supports parallel administration of as many hierarchy areas asrequired.
A selected hierarchy is the standard hierarchy, already defined during the creation of the controllingarea. All cost centers created must be assigned to an area in this hierarchy. This ensures that all costcenters in the controlling area are collected together in the standard hierarchy.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 673/889
© SAP AG
Cost Center Types
CCtr Type CCtr Type Production Administration Warehouse
11001100
1200
x
x
1300.
.
Cost Center Cost Center
x
Cost center types offer the option of assigning similar cost centers a standard characteristic. For
example, you have the option of allowing particular activity types only for particular cost centers. Thisis useful for, say, preventing production activities from being posted mistakenly on administrative costcenters. The cost center type can also be used for imputed cost calculation where, for example, itdecides the amount of the imputed cost percentages.
Special indicators can be stored for each cost center type which then serve as defaults when thecorresponding cost centers are created. These include lock indicators for primary or secondarypostings, revenue postings, etc.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 674/889
© SAP AG
Activity Types
S04100 S04200ServicesServices ProductionProduction
Cost Center Repair CCtr ProductionMachinists hours Prod. I hours
CCtr ProductionProd. II hours
S01000S01000
ManagersManagers S04000S04000
ProductionProduction
Activity types serve as measurements for cost creation. They are used to carry out internal activity
allocation.
Internal activity allocation is carried out via secondary cost elements, stored in the master data recordof the activity types as default values.
By entering up to eight cost center types (or * for all types) in the activity type master record, you candelimit the use of the activity type to particular cost centers.
The activity type category determines whether and how an activity type is entered and allocated. Forexample, some activities can be allocated directly whereas others are allocated indirectly(automatically).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 675/889
© SAP AG
Statistical Key Figures
StatisticalStatistical
Key Fig.Key Fig.
010203...101112
50004520...3000..
100...
Total 1-12 83.3 23595
MonthsMonths
100100100
Employees (Fixed Value)Employees (Fixed Value) Long-Distance Calls (Total Value)Long-Distance Calls (Total Value)
Statistical key figures illustrate activities and key figures of a cost center or a cost center/activity type.
They can be posted to cost centers and orders in plan and actual.
Statistical key figures can be used as the reference basis for periodic transactions, such as distributionor assessment, for creation of key figures for cost centers and orders.
Two types of key figures are defined:
Fixed value: The value is updated starting from the period entered for all following periods of thesame fiscal year (such as “Employees”).
Totals value: The value is not transferred to the following period but is to be entered anew in eachfollowing period (such as “Long-Distance Calls”).
Statistical key figures can be taken from the Logistics Information System (LIS).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 676/889
© SAP AG
Summary: Master Data (1)
In cost element and cost center accounting, the costelement, cost center, activity type and statistical keyfigure master data are m anaged.
Master data can be grouped together.
Primary cost elements must exist as G/L accounts inFinancial Accounting before they can be defined as costelements for controlling purposes. Primary cost elementscan be generated automatically from existing G/Laccounts.
The cost element type assigned to each cost elementdetermines for which activities a cost elem ent can beused.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 677/889
© SAP AG
Summary: Master Data (2)
The standard hierarchy groups all cost centers of acontrolling area. Every cost center master record refers toa node of the standard hierarchy.
For every cost center a cost center type can be specifiedin the cost center master record.
Activity types describe the output of a cost center and areused as a basis for measuring costs by cause.
The activity type determines how an activity type can berecorded or settled.
Statististical key figures can be posted to cost centers.They can be taken over from LIS.
© SAP AG
Chapter Periodic Allocations
Imputed cost calculation
Periodic reposting
Distribution
Assessment
Indirect activity allocation
Valuation with actual activity prices
Actual cost splitting
Activity price calculation with cost component layout
Transfer of statistical key figures from the LIS
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 678/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 679/889
© SAP AG
Periodic Allocations in Overview
Imputed cost calculation Periodic reposting
Distribution
Assessment
Indirect activity allocation
Actual activity price calculation
Transfer of statistical key figures
In the periodic allocation framework, a variety of different methods and functions are available which
will be examined closer in the following unit.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 680/889
© SAP AG
Imputed Costs
Imputed CostsImputed Costs
Opportunity Costs:Opportunity Costs:
No equivalent inNo equivalent in
Financial AccountingFinancial Accounting
Outlay Costs:Outlay Costs:
Different equivalent inDifferent equivalent in
Financial AccountingFinancial Accounting
Examples:- Imp. manage-
ment bonus- Imp. rent- Imp. interest
Examples:- Imp. deprecia-
tion- Imp. interest- Imp. risks
Examples:- Imp. holiday
bonus- Imp. insurance- Imp. deduction
Examples:- Imp. interest
- Imp. material
OtherOther
QuantityQuantityUnitsUnits
OtherOtherPricePrice
UnitsUnits
Other Sub-Other Sub-Yearly Settle-Yearly Settle-
ment Periodsment Periods
Organizational expenses often are allocated differently in Financial Accounting (FI) than in Controlling
(CO).
In order to avoid cost fluctuations within Cost Center Accounting, irregularly-occuring expenses shouldbe allocated appropriate to time and origin to the months in question. This even distribution of anirregular expense is termed time-based imputed cost calculation.
In the SAP R/3 System, imputed costs can be taken into account in cost controlling for cost centers(cost centers/activity types). Along with time-based imputed cost calculation, other imputed costs suchas opportunity costs can be included in cost controlling.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 681/889
© SAP AG
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12,000 12,000 12,000 12,000 .... .... .... .... .... .... .... ....1200 1200 1200 1200 .... .... .... .... .... .... ....
∑∑∑∑
14,400
Wage CostsImputedvacationbonus(10% ofwage costs)
Imputed Cost Object
Period Imputed cost object andeffective actual costs
- 1200- 1200- 1200- 1200
- 1200- 1200 + 15,000.-
- 1200
+ 600
01020304
0506. . .12
Balance:
Rules for Periodic Imputed Cost Calculation
Vacationbonus paid:15,000
Imputed Costs: Cost Element Percentage Method
With the aid of the cost element percentage method, imputed costs can be determined on the basis of a
percentage surcharge on a base cost element.
The advantage of this method when compared with imputed cost calculation using continuous postingto FI is that imputed costs are determined on the basis of the costs actually posted.
This method is useful, for example, in imputed cost calculation of non-wage costs such as holidaybonuses.
In the imputed cost calculation framework, the amounts of the imputed costs are debited to the costcenters. Simultaneously, an imputed cost object defined by you (cost center or internal order) iscredited. The effective actual costs are also posted on the imputed cost object in order that a possiblebalance between expenses from FI and imputed costs from CO can be calculated, analyzed, andallocated further.
The cost element percentage method of imputed cost calculation takes place using its own cost elementcategory (3 = Imputed cost element/surcharge). This means that the cost center debits in addition to thecredit object credits are posted under this cost element.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 682/889
© SAP AG
Defining the Cost Element Percentage Method
Costing Sheet
Rows Basis Surcharge Name From To Credit
10 i-B1 Wages20 i-B2 Salaries30 iZ1 Imp. vacation pay 10 20 E14050
.
.
...
.
...
.
...
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 683/889
© SAP AG
Defining the Cost Element Percentage Method
Costing Sheet
Row Basis Surcharge Name From To Credit
10 i-B1 Wages20 i-B2 Salaries30 iZ1 Imp. vacation pay 10 20 E14050
.
.
...
.
...
.
...
CalculationBase420000 Prod. Wages421000 Service Wages
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 684/889
© SAP AG
Defining the Cost Element Percentage Method
Costing Sheet
Row Basis Surcharge Name From To Credit
10 i-B1 Wages20 i-B2 Salaries30 iZ1 Imp. vacation pay 10 20 E14050
.
.
...
.
...
.
...
CalculationBase420000 Prod. Wages421000 Service Wages
SurchargeRatesPlan 10%Actual 10%
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 685/889
© SAP AG
Defining the Cost Element Percentage Method
Costing Sheet
Row Basis Surcharge Name From To Credit
10 i-B1 Wages20 i-B2 Salaries30 iZ1 Imp. vacation pay 10 20 E14050
.
.
...
.
...
.
...
CalculationBase420000 Prod. Wages421000 Service Wages
SurchargeRatesPlan 10%Actual 10%
Imputed CostObjectCost element: 434000 Imp. vac. payOrder: "Implied Vacation Pay"
The cost element percentage method requires a surcharge layout. The following rules for imputed cost
calculation must be stored there:
For which cost element(s) should surcharges be levied?
Under which cost element should the surcharge be posted?
How high should the surcharge percentage be?
Which imputed cost object whould be credited?
The surcharge layout connects all parts of the cost element percentage method. All the necessary datacan be maintained in the layout.
By using dependencies you have the option of determining the conditions under which a surcharge iscalculated for a cost center. For example, you can post different surcharges to different cost centersdepending on the cost center type. The dependency is assigned to the surcharge key. You can createuser-defined dependencies to join the standard SAP R/3 System dependencies.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 686/889
© SAP AG
Imputed Costs: Target=Actual Method
Plan Cost Center 4310Cost Center 4310
Activity type PHR 100 hrsCost / activity 481000dependent
Var. Fxd500.- 500.-
Cost element category 04
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 687/889
© SAP AG
Imputed Costs: Target=Actual Method
Plan Cost Center 4310Cost Center 4310
Activity type PHR 100 hrsCost / activity 481000dependent
Var. Fxd500.- 500.-
Cost element category 04
Act. Activity type PHR 90 hrs (ORate = 90% )Target Actual
481000 950.-
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 688/889
© SAP AG
Imputed Costs: Target=Actual Method
Plan Cost Center 4310Cost Center 4310
Activity type PHR 100 hrsCost / activity 481000dependent
Var. Fxd500.- 500.-
Cost element category 04
Act. Activity type PHR 90 hrs (ORate = 90% )Target Actual
481000 950.-
After Imputed Cost CalculationAfter Imputed Cos t Calculation
Cost Center 4310Cost Center 4310
Plan Target Actual481000 500.- 500.- 950.- 950.-
The target=actual method is used for imputed cost calculation of activity-dependent costs. Activity-
dependent primary costs are planned using an imputed cost element. After actual costs, target costs arecalculated automatically by the SAP R/3 System on the basis of the operating rate. These target costsare set in the actual value fields in the imputed cost calculation framework.
If the imputed amount is activity-independent, you can use the plan=actual method, where the completeplan costs are set in the actual value fields.
As in the cost element percentage method, an imputed cost object (cost center or order) collects thecredits. In customizing, only the credit object and the validity period of the affected cost elements needto be defined.
The target=actual method uses its own cost element category as well (4 = Imputed costelement/target=actual). This means that the debited cost centers as well as the credit objects are posted
under this cost element.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 689/889
© SAP AG
Periodic Reposting
Allocation RuleStatistical key figures
(telephone meter units)
Meter Units Meter Units Meter Units2000 2000 1000
Administration 1Administration 1 Administration 2Administration 2 Administration 3Administration 3
473100 +6000.- 473100 +6000.- 473100 +3000.-
Communications473100 +15,000.-
473100 - 15,000.-
Telephone
January
Periodic reposting is used purely as a posting aid.
Primary postings (such as telephone costs) are collected on an allocation cost center and allocatedaccordingly at period closing according to an user-defined key.
Only primary costs can be reposted. The original cost element remains intact.
Line items are recorded for both the sender and receiver sides in order to document the allocationsexactly.
Periodic reposting can be carried out as often as desired.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 690/889
© SAP AG
Distribution
Electricity
January
Electricity Cost Center
416100 +23,000.-416100 - 23,000.-
Distribution Rule
Fixed percentages
30% 20% 50%
Production 1Production 1 Production 2Production 2 Production 3Production 3
416100 +6900.- 416100 +4600.- 416100 +11,500.-
Distribution is intended for primary cost appropriate allocation from cost centers where, in comparison
with periodic reposting, only cost centers may serve as senders.
Primary postings (such as energy costs) are collected on an allocation cost center and allocated atperiod’s end according to user-defined keys.
Only primary costs can be distributed. The original cost element remains intact.
In comparison to periodic reposting, distribution updates the partner in the totals record so that it maybe identified on the totals record level in the information system.
The sender-receiver information (sender cost center) is updated in the receiver-side line items.
Distribution can be repeated as often as desired.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 691/889
© SAP AG
Assessment
Allocation RuleStatistical key figure
(employees)
Employees Employees Employees
30 10 50
ProductionProduction AdministrationAdministration SalesSales
520000 +3000.- 520000 +1000.- 520000 +5000.-
420000 WagesJanuary
416000 Electricity
613000 Ma intenance
Cafeteria
420000 6000.-
416000 1000.-613000 2000.-∑∑∑∑ 9000.-520000 -9000.-Assessm ent (Cafeteria)
Assessment is designed for the allocation of primary and secondary costs in Cost Center Accounting.
Primary and secondary postings are allocated at period closing according to user-defined keys.
In the assessment framework, the original cost elements are converted to assessment cost elements(category 42, secondary cost element). The relationship between original and assessment cost elementcan be freely determined per segment.
Line items are recorded for the sender and receiver sides in order to document the allocations in detail.
As in distribution, the partner is updated in the totals record during assessment.
Assessment can be repeated as often as required.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 692/889
© SAP AG
Applying Periodic Reposting, Distribution, andAssessment
Allocation Method Allocation O f Allocation WithAllocation With Information inInformation in
Line ItemsLine Items ApplicationApplication
Periodicreposting
Primarycosts
OriginalOriginal
costcost
elementelement
Posting aid forPosting aid for
collecting andcollecting and
reposting primaryreposting primary
costscosts
Distribution Primarycosts
OriginalOriginal
costcost
elementelement
Sender andSender and
receiverreceiverobjectobject
Allocation ofAllocation o f
primary costsprimary costs
Assessment Primary andsecondary
costs
AssessmentAssessment
cost elementcost element(= secondary)(= secondary)
Sender andSender and
receiverreceiverobjectobject
Allocation ofAllocation o f
primary andprimary andsecondary costssecondary costs
Sender andSender andreceiverreceiver
objectobject
The following information must be stored in the R/3 System for periodic reposting, distribution, and
assessment:
Who wants to settle/allocate the costs?
To whom are the costs settled/allocated?
Which costs are to be allocated?
From a system performance standpoint, periodic reposting is preferred to distribution because nosender-receiver relationships are recorded on the totals record level during periodic reposting.Assessment achieves the best results because a conversion freely defined by the user occurs betweendebit and credit cost elements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 693/889
© SAP AG
Defining Periodic Reposting, Distribution, andAssessment
Cost Center "Adm in Building"Cost Center "Adm in Building" Cost Center "Adm inistration"Cost Center "Administration"
AllocationAllocation 100%100% actual costsactual costs Tracing factor:Tracing factor: mm 22 floor spacefloor space
Cost Center "Energy"Cost Center "Energy" Cost Center "Administration"Cost Center "Administration"
AllocationAllocation 30%30% actual costsactual costs Tracing factor:Tracing factor: mm 22 heated spaceheated space
Cost Center "Energy"Cost Center "Energy" Cost Center "Production"Cost Center "Production"
AllocationAllocation 70%70% actual costsactual costs Tracing factor:Tracing factor: Gas consumptionGas consumptionper meter readingper meter reading
Standard / same value Same tracing factor determinationdetermination for senders for receivers
S e g m e n t
S e g m e n t
1 1
S e g m e n t
S e g m e n t
2 2
S e g m e n t
S e g m e n t
3 3
Sender Receiver
The rules for periodic reposting, distribution, and assessment are combined hierarchically in cycles and
segments.
A segment takes sender cost centers, in which values to be allocated are determined according to thesame rules, and combines them with receiver objects, in which tracing factors are determined accordingto the same rules.
Multiple segments are combined in a cycle. As a rule you can define a cycle for the entire controllingarea. From system performance and allocation standpoints, however, you also can create several cycleswhich are proecessed one after the other. Cycles are created separately for plan and actual allocations.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 694/889
© SAP AG
Combinable Sender and Receiver Rules
Receiver FixedAmounts
FixedFixed
PercentagesPercentagesFixedFixed
PortionsPortions
VariableVariablePortionsPortions
PostedAmounts
FixedAmounts
Fixed
Activity Prices
Sender
X X X
X
X X
X X X X
X X
X X
X X
X X
X X
Com binable sender and receiver rules for
periodic reposting, distribution, and assessment
According to the above rules, you can combine sender and receiver relationships in the frameworks of
periodic reposting, distribution, and assessment.
Sender values can be posted amounts, fixed amounts, or fixed activity prices. You have the option of defining a percentage portions of the amount to be allocated that results in the corresponding residualamount remains with the sender cost center.
On the receiver side, fixed amounts, fixed percentages, fixed portions, and variable portions can bestored as rules. The variable portions include, among others, costs, consumption, statistical key figures,and activities.
Another of the many options available is that of allocating plan costs in actual.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 695/889
© SAP AG
Executing Periodic Reposting, Distribution, andAssessment
...
Cycle
SegmentSegment
SegmentSegment
SegmentSegment
CycleSegmentSegment
SegmentSegment
SegmentSegment
...
When executing allocations, you can choose how processing should be carried out. The following
options are available:
Test run
Detailed list
Background processing
After processing finishes a log can be examined in order to control and check the processing run. Anyerrors that occurred can be analyzed by means of the SAP R/3 System messages.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 696/889
© SAP AG
Indirect Activity Allocation
InspectionInspection
Goods receiptGoods receipt
InspectionInspection
Finished goodsFinished goods
Activities can be entered on thesender object
Cost Center"Quality Control"
Tester hoursTester hours
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 697/889
© SAP AG
Indirect Activity Allocation
InspectionInspection
Goods receiptGoods receipt
InspectionInspection
Finished goodsFinished goods
Activities can be entered on thesender object
InspectionInspection
Goods receiptGoods receiptInspectionInspection
Finished goodsFinished goods
Activities cannot be entered onthe sender, or only w ith great effort
Cost Center"Quality Control"
Tester hoursTester hours
Cost Center"Quality Control"
Tester hoursTester hours
Indirect activity allocation is a tool for automatic allocation of activities in actual and plan.
In contrast to direct activity allocation, you can allocate activities by means of user-defined keys.
Two different processing methods are available, depending on the category of the activity types to beallocated.
For senders whose activities are not measurable, or measurable only after a great deal of effort, theactivity quantities are determined indirectly from the receiver activities.
Indirect activity allocation, like the other periodic allocation methods, uses segments and cycles inorder to define sender and receiver relationships. The methods are determined per segment and canappear together in a cycle.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 698/889
© SAP AG
Actual Activity Can Be Entered On the Sender
Allocation Rule
Statistical key figures
(number of testing items)
8000 Items 6000 Items 6000 Items
Production 1Production 1 Production 2Production 2 Production 3Production 3
400 tester hours 300 tester hours 300 tester hours
Cost Center"Quality Control"
Tester hours 1000Tester hours 1000 h
Some activity types allow total quantities produced to be determined per sender. With indirect activity
allocation, these posted activity quantities are distributed from the senders to their receivers accordingto their tracing factors as defined in the segment.
For activities which can be entered for the sender object, use activity type category 3 (manual entry,automatic allocation).
The corresponding segment must use the sender rule “Posted quantities”. The receiver rule may use anyoption except “Fixed quantities”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 699/889
© SAP AG
Actual Activity Not Enterable on the Sender
Cost Center
"Quality Control"Tester hours: 10000 hrTester hours: 10000 hr
Allocation Rule
Statistical Key Figures
(number of test items)
4000 Items 6000 Items
Production 1Production 1 Production 2Production 2
4000 tester hours 6000 tes ter h ours
For activity types for which produced quantities cannot be determined, or determined only after a great
deal of effort, activity determination is necessary -
either via receiver tracing factors (with weighting factors which can be defined per sender)
or given explicitly in the segment definition (as a fixed sender or receiver quantity)
This form of indirect activity allocation uses activity type category 2 (indirect entry, automaticallocation).
The corresponding segment must use either the sender rule “Indirectly determined quantities” with anyreceiver rule, or the identical sender and receiver rules “Fixed quantities”. If sender rule “Indirectlydetermined quantities” is used, the sender-specific weighting factors named above are determined byusing the function “Sender values” (default value = 1).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 700/889
© SAP AG
Valuation at Actual Activity Price
Actual CostAccounting
ActualActual
activityactivitypriceprice
Quantity flow viaactivity allocation
Actual activity pricecalculation
Revaluate qty. flowwith activity prices
Actual cost allocation does not require cost and activity price planning. The quantity flow is posted
initially without a valuation. The valuation with actual costs takes place at period-end closing throughactual activity price calculation.
If you use a preliminary valuation with plan activity prices, you have the option in actual activity pricecalculation of revaluating the difference between the previous plan activity price valuation and theactual activity price valuation. This can take place either in separate data records or through changingthe existing allocation postings.
Activity price calculation may be carried out with any of the following:
periodic activity price
average activity price
cumulated activity price
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 701/889
© SAP AG
Actual Activity Price Calculation
Cost Center BCost Center B
Activity Type MHRActivity 100 hr
Primary CostsWages 5000.-Salaries 5000.-Energy 1000.-
Secondary CostsActivity from CCtr A
50 hr
Cost Center ACost Center A
Activity Type REPActivity 1000 hr
Primary CostsWages 10,000.-Salaries 5000.-Energy 1000.-
Secondary CostsActivity from C Ctr B
10 hr
10hr10hr
50hr50hr
The example above illustrates the activity price calculation procedure.
The activity price for Cost Center A is determined with the formula:
(16000 + (10 X Activity price of Cost Center B/Activity Type MHR) ) / 1000 hours
The activity price for Cost Center B is determined with the formula:
(11000 + (50 X Activity price of Cost Center A/Activity Type REP) ) / 1000 hours
The exact activity type price is calculated iteratively.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 702/889
© SAP AG
Actual Cost Splitting
Dividing actual costs toactivities
Precondition for actualactivity price calculationand variance analysis
Plan and actual madecomparable at theactivity level
Cost CenterProduction
Produc-tionhours
Machinehours
Actual costs in Cost Center Accounting can be posted only to cost centers, not to activity types. In
order to carry out actual activity price calculation, however, the actual costs must be distributed to theactivity types. Actual cost splitting is required for the comparison of actual costs with target costs andcomparison of variances in the activity types.
Actual costs are split in two steps -
Step 1: Actual cost center costs are broken down according to the target costs onto the activity types.This step is made per cost element. If no target costs exist for a cost element, the splitting takes placeaccording to the target costs of the assigned cost element group. All target costs of cost elements in thisgroup are drawn upon as a basis for splitting. If no target costs exist in the entire group, the costs aresplit in the second step.
Step 2: Remaining actual cost center costs are broken down according to definable splitting rules onto
the activity types. If no rules are defined, the cost center costs are divided according to equivalencenumbers onto the individual activity types.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 703/889
© SAP AG
Activity Prices with Cost Component Layout
Switch layout
Personnel
Primary Energy
ProductionProductionSecondary
Material
Personnel
Sec. Energy
Sec. Material
Sec. Mat.
MaterialMaterial
EnergyEnergy
With activity price calculation using the cost component layout you have the option of making the
structure of an activity type price transparent. This is useful, for example, for determining the portion of personnel costs and secondary material costs included in the activity type price.
You have the option of deactivating the cost component layout for particular cost centers/activity types.This is done by using the switch layout.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 704/889
© SAP AG
Transferring Statistical Key F igures from theLogistics Information System
4000 Purchase Orders4000 Purchase Orders
Cost CenterCost Center
ProcurementProcurement
Stat. key figure:Stat. key figure:
Number ofNumber of
purchase orderspurchase orders
S hip.N o. N o. of Ord ers
0005
0100
1500
2500
Ship.No.: 1 - 1000Ship.No.: 1 - 1000
Material No.: *Material No.: *
Procur. Org.: *Procur. Org.: *
..... .
You can transfer key figures recognized by the LIS to cost accounting as statistical key figures, for use
as, for example, a reference basis for allocations.
The preconditions are:
You have activated the LIS
You have created statistical key figures and activated the LIS interface in the corresponding masterdata records
Statistical key figures can be transferred as activity-independent or activity-dependent to Cost CenterAccounting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 705/889
© SAP AG
Summary
The SAP R/3 System offers a variety of techniques forcarrying out periodic allocations:- Imputed cost calculation- Periodic reposting- Distribution- Assessment- Indirect activity allocation
By using valuation with actual activity prices, you canrevalue the quantity flow from activity allocations at theend of the relevant period.
Actual cos t splitting is the precondition for actual activityprice calculation. Actual costs are thereby divided am ong
the activities. Statistical key figures can be transferred from the
Logistics Information System (LIS).
© SAP AG
Chapter Planning in Cost Center Accounting
Goals of cost center planning
Planning scope and techniques
Versions
Arranging the planning screen
Flexible selection of the planning views
Distribution key
Detailed planning and base object costing
Plan reconciliation
Plan cost sp litting
Activity price calculation
Budget management
Planning aids
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 706/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 707/889
© SAP AG
Goals of Cost Center Planning
Planning structures forthe company’s future
Managingbusiness strategy
Economic management
The goals of cost center planning can be divided into three groups:
Planning the organizational future for a particular timeframe
Managing the business strategy during the current settlement period
Checking the company’s competitiveness after closing the settlement period
To achieve these goals, the SAP R/3 System offers a wide variety of intruments to choose from.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 708/889
© SAP AG
Planning Scope and TechniquesPlanning Scope in Cost Center Accounting
Statistical Key FiguresStatistical Key FiguresManual
Stat.keyfigureplanning
Automatic
Transferfrom LIS
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 709/889
© SAP AG
Planning Scope and TechniquesPlanning Scope in Cost Center Accounting
Activity TypeActivity TypeManual
Activitytypeplanning
Automatic
Indirectactivityallocation
Statistical Key FigureStatistical Key FigureManual
Stat.keyfigureplanning
Automatic
Transferfrom LIS
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 710/889
© SAP AG
Planning Scope and TechniquesPlanning Scope in Cost Center Accounting
CostsCostsActivity TypesActivity TypesManual
Activitytypeplanning
Automatic
Indirectactivityallocation
Statistical Key FiguresStatistical Key FiguresManual
Stat.keyfigureplanning
Automatic
Transferfrom LIS
Manual
Primary
Activity-independentprimary costplanning
Activity-dependentprimary costplanning
Secondary
Activity-independentsecondary
cost planningActivity-dependentsecondarycost planning
Automatic
Primary
Imputed costs
Distribution
Periodicreposting
Secondary
Assessment
Indirectactivityallocation
Cost center planning distinguishes between:
Planning statistical key figures
Planning activity types
Planning value-based and quantity-based primary and secondary costs as well as planning revenues
These planning techniques and their usage will be examined in the course of this unit.
At the end of this unit is an illustration of a possible planning procedure which is suggested if you areto use all the planning techniques listed above.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 711/889
© SAP AG
Arranging the Planning Screen
Distribution
Administration
Production
User Profile LayoutPlanning Scope
CElem
ATyp
CCtr
ATyp
ATyp
CCtr
Cost CenterCost elem. Value
Cost CenterCost elem. Value
A ctv . ty pe V alu e
+
+
CCtr
CElem
CElem
Entering CO plan data is accomplished with entry screens which can be arranged as desired in system
configuration for planning. These screens are known as planning layouts.
Planung layouts include one planning area each. They can be used to define multiple lead columns aswell as arranging the value columns as well.
Via the planner profiles, you can control the shape and extent of planning. Layouts are assigned to theplanner profiles, making authorizations for planning manageable through assigning authorizationgroups to a profile.
Standard planner profiles and planning layouts that cover most if not all of the possible planningsituations are included in the standard SAP R/3 System. You also have the option of defining your ownprofiles and layouts.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 712/889
© SAP AG
Flexible Choice of Planning ViewsS04000S04000
ProductionProduction
S04100
ServicesServices
CostCost
CenterCenter
41104110
CostCost
ElementElement
420000420000
S04110
Machinist
. . .
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 713/889
© SAP AG
Flexible Choice of Planning ViewsS04000S04000
ProductionProduction
S04100
ServicesServices
CostCost
CenterCenter
41104110
CostCost
ElementElement
420000420000
S04110
Machinist
. . .
CostCost
CenterCenter
GroupGroup
S04200S04200
CostCost
ElementElement
GroupGroup
"Wages""Wages"
S04200
ProductionProduction
Area AIArea AI
S04220
Line I
S04220
Line II
S04220
Line III
420000421000430000431000434000435000
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 714/889
© SAP AG
Flexible Choice of Planning ViewsS04000S04000
ProductionProduction
S04100
ServicesServices
CostCost
CenterCenter
41104110
CostCost
ElementElement
420000420000
S04110
Machinist
. . .
CostCost
CenterCenter
GroupGroup
S04200S04200
CostCost
ElementElement
GroupGroup
"Wages""Wages"
S04200
ProductionProduction
Area AIArea AI
S04220
Line I
S04220
Line II
S04220
Line III
S04300
ProductionProduction
Area BIArea BI
S04400
ProductionProduction
Area CIArea CI
. . .
S04220
Line III
. . .
. . .420000421000430000431000434000435000
Cost CenterCost Center
44304430
Cost ElementCost Element
Group "Wages"Group "Wages"
420000421000430000431000434000435000
With the aid of the flexible entry screens, it is possible to carry out central planning (such as planning a
cost element for all cost centers) as well as decentralized planning (such as planning for individual costcenters). Similarly, the planning views for planning activity types and statistical key figures may also bechosen.
Depending on the arrangement of the entry screen, the option exists when entering the screen of usingindividual values, intervals, or groups. SAP recommends creating cost element or cost center groups forfuture use in the R/3 System.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 715/889
© SAP AG
Versions
Version 000Version 000
Year Locked Line Items . . . Rate Type . . .
1994 X X
1995
1996
1997
1998
Version 001
Version 002
A closed cost plan is always found in a version within the SAP R/3 System.
When creating a controlling area, the R/3 System automatically creates version 000, which is valid forfive fiscal years.
Actual data is always referred to through version 000.
To create alternative plans, you can define new versions.
You can undertake basic settings in the version affecting planning in general, including:
Locking the version
Releasing a version for copying or preventing any copying
Storing exchange rate types for currency translations
Activating planning integration
Making settings for activity price calculation
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 716/889
© SAP AG
Standard Distribution Key: Excerpt (6,7)
Given period value is Total value distributedcopied to the following to the periods accordingperiods to the number of
calendar days
O: 24,000 P Old Entry New 24,00024,000 P Value
N: 31,000 1 2000 2000 1 2032.792 2000 30003000 3000 2 1901.643 2000 3000 3 2032.794 2000 3000 4 1967.215 2000 3000 5 2032.796 2000 3000 6 1967.217 2000 25002500 2500 7 2032.798 2000 2500 8 2032.799 2000 2500 9 1967.21
10 2000 2500 10 2032.7911 2000 20002000 2000 11 1967.2112 2000 2000 12 2032.79
Distribution Key 6 Distribution Key 7
For period-appropriate distribution of total values, you require a distribution key.
Keys are stored in the standard SAP R/3 System which are useful for distribution of complete valuesaccording to different criteria.
In addition to the standard distribution keys, you can define as many company-specific distribution keysas desired (for example, according to shift plans).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 717/889
© SAP AG
Planning Statistical Key Figures
18 Em ployees
1200 Telephone meterunits
. . . . . .
Cost Center: Motor PoolCost Center: Motor Pool
Statistical key figures can be planned in order to -
construct managerial key figures for cost centers
prepare receiver tracing factors for internal allocations
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 718/889
© SAP AG
Detailed Planning and Base Unit Costing
Primary Cost Element 420 000 / Wages
Employees Category A 20,000.-
Employees Category B 5000.-
Employees Category C 2000.-
∑∑∑∑ All Employees 27,000.-
In the activity-independent primary cost planning framework, detailed planning makes planning
beneath the cost element level possible. You can, for example, differentiate the cost element “Wages”into different employee categories with detailed planning. The results of detailed planning areidentified on the cost element level.
Detailed planning can also access base unit costing, an application used in Logistics but with partialapplication in Controlling. Base unit costing can be used to make cost-based planning for a singleobject made up of several raw materials, internal activities, or unfinished products (for example,internal service activities).
If you want to use detailed planning, please note the following.
Detailed planning can be carried out only in controlling area currency.
The results from detailed planning can only be evaluated in cost center planning, not in theinformation system. Cost center planning carries out identification on the cost element level.
Values created in detailed planning may only be changed in detailed planning.
If detailed planning is used for the first quarter of a fiscal year, the entire year must be planned withdetailed planning as well.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 719/889
© SAP AG
R
Plan Clearing Procedure (Corresponding to Actual)
Selection: cost element percentage m ethod Periodic transfer to plan
Plan distribution
Plan assessment
Indirect activity allocation to plan
Using the cost element percentage method within the framework of plan selection, you can plan
imputed costs in Cost Center Accounting.
Periodic transfer is envisioned as a posting tool to allocate primary postings from one CO object (suchas collection cost center) to another. The basis for these allocations are keys that can be defined by theuser.
Plan distribution is generally chosen for costs that are entered in a collection cost center and areallocated to the cost centers where they originated using distribution. As in actual, allocation isperformed using the cycle segment technique with keys like statistical key figures or fixedpercentages.
Like plan distribution, plan allocation allows you to allocate costs from one cost center to anotherusing keys such as statistical key figures.
With indirect activity allocation, activities can be allocated automatically. There are two differentmethods for doing this:- Activities may be entered in the sender cost center- Activities may not be entered in the sender cost center at all or entered with a great deal of difficulty
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 720/889
© SAP AG
Activity Type Planning
CCtr 4000 Production A
Activity Type "Production H ours 1"
P lan ac tiv ity 10 ,000 hrs
Co st e lem en t 61 5 00 0
Equivalence number 1
Activity price: Fixed _____ V ariable _____
Activity Type "Production H ours 2"
. . .
. . .
. . .
. . .
Activity types serve as activity controls for cost centers. They are used to describe the quantity output
of a cost center and can be used to determine an operating rate and target costs.
Activity types are allocated under a secondary cost element, which is stored as a default value in theactivity type master data record.
The activity type allocation price is either determined per cost center/activity type in automatic activityprice calculation or is determined manually. In automatic activity price calculation, all primary andsecondary costs planned as activity-dependent or activity-independent for the appropriate cost centersare included in the allocation price. Cost center costs are divided by the plan activity or plan capacity.
If several activity types are planned on a cost center, the activity-independent plan costs are brokendown (split) onto these activity types for activity price calculation.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 721/889
© SAP AG
Activity Price Calculation
Cost Center BCost Center B
Activity Type MHRPlan Activity 100 hr
Primary CostsWages 5000.-Salaries 5000.-Energy 1000.-
Secondary CostsActivity of Cost Center A
50 hr
Cost Center ACost Center A
Activity Type REPPlan Activity 1000 hr
Primary CostsWages 10,000.-Salaries 5000.-Energy 1000.-
Secondary CostsActivity of Cost Center B
10 hr
10hr10hr
50hr50hr
The example above illustrates the activity price calculation procedure.
The activity price for Cost Center A is determined with the formula:
(16000 + (10 X Activity price of Cost Center B/Activity Type MHR) ) / 1000 hours
The activity price for Cost Center B is determined with the formula:
(11000 + (50 X Activity price of Cost Center A/Activity Type REP) / 1000 hours
The exact activity type price is calculated iteratively.
If you use manual activity prices in addition to iterative prices, you have the option of setting anindicator in the version which allows the purely iterative activity prices to be calculated in addition.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 722/889
© SAP AG
Planning Aids
Copy planning Revaluation
Transfer of plan values from other applications
Within cost center planning, you can find planning aids that simplify planning tasks.
The ‘Copy planning’ function gives you the option to copy planned values selectively from one planversion to another.
Revaluation can increase or reduce planning results as a percentage.
In the framework of planning integration, you can transfer data from systems external to cost centeraccounting directly to cost center planning.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 723/889
© SAP AG
Transfer of Plan Values
Personnel costsPersonnel costs
Depreciation / interestDepreciation / interest
Statistical key figuresStatistical key figures
Activity requirementsActivity requirements
Asset Management
Human Resources
AMAM
HRHR
PPPP
Logistics Information System(LIS)
Production Planning
C O S T
C E N T E R
P L A N N I N
G
Planning integration allows transfers of data from Cost Center Accounting feeder systems to cost center
planning.
If this data was planned in the feeder systems and is to be transferred unchanged to cost centerplanning, the planning of the corresponding data in Cost Center Accounting is not necessary.
To use planning integration, various preconditions in Cost Center Accounting and in the feeder systemsmust be met first. For example, the personnel costs in Human Resources can be transferred to primarycost planning in Cost Center Accounting only if valid cost centers are available to which the affectedpersonnel master data records are assigned.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 724/889
© SAP AG
Summary (1)
In order to plan statistical key figures, ac tivity types, andcosts, the SAP R/3 System provides a wide variety ofinstruments to choo se from.
Complete planning takes place in a version in the SAPSystem. Along with this version, any num ber of alternativeplans are possible.
The planning screen can be arranged according toindividual taste.
You have the option of adjusting the planning views tomeet your s pecial requirements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 725/889
© SAP AG
Cost Center Accounting PlanningSummary (2)
The distribution key supports period-based distribution of total values.
You can use detailled planning and base object costing in the activity-independent primary cost planning framework.
The SAP R-3 System offers various planning aids:- Copy planning- Revaluation- Transfer plan values from other applications
© SAP AG
Chapter Activity-Based Costing
Process flow view versus cost center view
Purpose and goals of activity-based costing
Model of activity-based costing in the SAP R/3System
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 726/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 727/889
© SAP AG
Process View versus Cost Center View
PurchasingPurchasing
ProcessProcess
PurchasingPurchasing Accoun-Accoun-
tingting
Sales Process
DistributionDistribution
Shipping
Order Creditors
Debitors
Analysis and optimization of business processes is being pursued energetically by many companies in
widely differing industries. Along with optimization of lead times and quality, cost reduction is thefocus of interest.
The traditionally-oriented Cost Center Accounting assigns overhead costs according to organizationalstructures and responsibility areas. Activity-Based Costing (ABC) examines them according to theprocess organization in which they are assigned to business processes. ABC makes monitoring of thecost effects of business process optimizing possible.
Whereas Cost Center Accounting answers where costs occur, ABC answers the reasons why.
In contrast to Cost Center Accounting, which requires local cost optimization procedures for costcenters, ABC makes the effects of decisions transparent for the entire organization.
For example, Procurement decides to simplify order settlement. Accounting thereby has greaterexpenditures in accounts payable. This is visible after viewing the procurement business process.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 728/889
© SAP AG
Activity-Based Costing Model
Cost Centers
Cost Ob jects
FinancialFinancialAccountingAccounting
ProcessesProcesses
In a simplified illustration of general cost allocation, the direct costs from feeder systems are posted
directly on cost objects while cost center overhead costs are assigned according to responsiblities.
Traditionally, overhead costs are allocated with various methods (surcharges, assessment, activityaccounting, etc.) from cost centers to cost objects. Such allocation is frequently not based on the costoriginator. Rather, as with surcharges, it is based on the ratio of overhead costs to direct costs. Thiscan results in a false indentification of product costs resulting in mistaken decisions. The growingquota of overhead costs among total costs makes appropriate allocation of costs to their origins evermore important.
With ABC you have the option of first allocating overhead costs from cost centers to processes, andafterwards assigning the costs to cost objects based on the originators and the actual consumption of processes.
ABC does not replace Cost Center Accounting, but rather complements it with another view of overhead costs. Direct assignment to processes (say from FI) while avoiding Cost Center Accountingentirely is not planned at this time.
The CO-ABC component is integrated fully in the SAP R/3 System , allowing you access to atransaction-oriented, cross-functional examination of the organizational cost structures.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 729/889
© SAP AG
TransparencyTransparency•• Resource consumptionResource consumption
of processesof processes•• Capacity use ofCapacity use of
indirect areasindirect areas•• Complexity costsComplexity costs•• Costs of product andCosts of product and
process changesprocess changes•• Parallel quantity andParallel quantity and
value flowvalue flow
Purposes and Goals of Activity-Based Costing
EfficiencyEfficiency•• ContinuiousContinuious profitabilityprofitability
monitoring of internalmonitoring of internalprocessesprocesses
•• Interface managem entInterface managem entthrough process-orientedthrough process-orientedthinkingthinking
•• Reduction in overheadReduction in overheadthrough corporatethrough corporatereengineeringreengineering
CostingCosting•• Strategic cost viewStrategic c ost view•• Origin-appropriateOrigin-appropriate
allocation of internalallocation of internalactivitiesactivities
•• Determination of information relevant toDetermination of information relevant to
managerial decision-makingmanagerial decision-making
•• Avoidance of strategic managerial mistakesAvoidance of strategic managerial mistakes
Due to the huge percentage rise in overhead costs in recent years, traditional function-oriented cost
center accounting no longer suffices to control overhead costs efficiently.
Activity-based costing improves overhead cost transparency. It is an important requirement for moreefficient shaping of business processes. On the basis of origin-appropriate allocation of internalactivities in costing, expenses arising from a change in product or methodology can be costed moreprecisely.
CO-ABC enables intuitive modelling of organizational process chains and business processes.Improved transparency results in an entirely new information base which you can use to makecomplex decisions.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 730/889
© SAP AG
R
Chapter Internal Orders:Master Data and Structures
Managerial aspects
Organizational presentation
Substitution rules
Order types
Status management
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 731/889
© SAP AG
Internal Orders
Internal Orders
Results analysisResults analysisordersorders
Cost Accounting FunctionsCost Accounting Functions
Orders withOrders withrevenuerevenue
Overhead costOverhead costordersorders
Capital-Capital-investment ordersinvestment orders
Internal orders in the SAP R/3 System describe simple actions within a controlling area. Orders support
action-oriented planning, monitoring, and allocation of costs.
Internal orders may be used for a variety of purposes:
Control of internal actions settled to cost centers(= overhead cost order)
Control of internal actions settled to fixed assets(= investment order)
Inclusion of offset postings of imputed costs calculated in CO(= imputed cost order)
Display of cost controlling parts of SD customer orders and inclusion of revenues not affecting the
core business of the company(= order with revenues)
Combined forms of overhead cost orders and internal orders exist as well.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 732/889
© SAP AG
MMM
MMM
MMM
MMM
Advantages of Internal Orders
Cost Center
l _____________ l _____________ l _____________
l External Costs
l InternalActivities
Cost Center
l _____________ l _____________ l _____________ l External Costs
l InternalActivities
Without orders
With orders
TradeFair 1
TradeFair 1
TradeFair 2
TradeFair 2
EXTERNAL COSTSInternal Activities
Ext. CostsInternalActivities
External CostsInternal Activities
Ext. CostsInternalActivities
1
2
Settlement
Settlement
Order 1Order 1Ext:Ext:Int. ActivitiesInt. Activities
Order 2Order 2Ext:Ext:Int. ActivitiesInt. Activities
This example illustrates the main purpose of internal order use in Overhead Cost Controlling. In the
first case, after concluding both actions (here, measurement), no further comparison analysis can takeplace. Because external costs and internal activities are treated with the same cost elements on the samecost center, it is no longer possible to determine which action created which costs. If, however, eachaction receives its own internal order, as in the second case, the costs can be collected separately andanalyzed afterwards - even if settlement on the cost center has been executed already.
A further advantage is found in the wide variety of planning and budgeting functions offered for orders.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 733/889
© SAP AG
Order Master Record
Assignments
è Company Code
è Business Area
è Plant
è Controlling Area
è Profit Center
è WBS Element
è - - -
The internal order is assigned to a company code and a controlling area, like the cost center. If you
want to create business area balances in Financial Accounting, you must also enter a business area.
If you wish to transfer values posted on internal orders to a profit center, you enter the profit center inthe order master record. All actual postings to the internal order are passed along automatically to theprofit center. Plan values also may be transferred to profit center planning if required.
If you assign an order to a WBS element, you can monitor the value of the order in the project systemorders. In addition, you have the option of highlighting the settlement of all orders assigned to theproject automatically during project settlement.
The remaining criteria possess informative value, meaning they can be evaluated in the internal orderinformation system. This information has no influence on the posting of plan or actual costs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 734/889
© SAP AG
Order Type Functions
ControlControlè Commitments managementè CO partner updateè Revenue postingsè Classificationè Planning integration
Reference
Order typeOrder type
- Settlement profile
- Planning profile- Status structure- Reference request
external internal
Number assignment
NumbersNumbers
Required entry
Optional entry
Display only
Hide
Field selelctionField selelction
Field . . .
StatusStatus
Status structure
OrderOrder
Lis te
X
X
X
X
X
X
X
712 7182
34 0
The most important indicators and parameters for default values, number assignment, field selection,
and status administration are found in the order type.
The indicator “CO partner update” can have a large impact on system performance; activate it onlywhen absolutely necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 735/889
© SAP AG
Status Management for Internal Orders
Systemstatus
SetSet
automaticallyautomatically
SAP
SetSet
manuallymanually
User
Activestatus
Transactions
Transactions
R EV . W AR N. UP DT.1 X2 X3 X4 X
R EV . W AR N. UP DT.1 X
2 X3 X4 X
Order
Transactions
R EV . W AR N. UP DT .1 X2 X3 X4 X
Status management controls which business transactions are allowed for an order at any given time.
The standard SAP R/3 System includes certain system status settings that are active for an order, forexample, when it is released or when settlement rules are entered, or whether an order has been closed.
If the standard system status settings are not detailed enough, you can create user-defined statusindicators for further subdivisions. For example, it may be necessary to switch to a planning approvalprocedure for very large orders before they are released.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 736/889
© SAP AG
Order Groups
PainterPainter ElectricianElectricianLocksmithLocksmith
30 31 32
PainterPainter ElectricianElectricianLocksmithLocksmith
44 45 46
PainterPainter ElectricianElectricianLocksmithLocksmith
33 42 43
Area A Area CArea B
INST01INST01
Plant Maintenance
As in Cost Center Accounting, you can gather internal orders in hierarchically arranged order groups.
Groups maintenance is also similar to the Cost Center Accounting maintenance function.
You can assign an order to several groups. However, in contrast with Cost Center Accounting, it is not possible to define a standard hierarchy.
Order groups offer the option of planning and settling costs, calculating surcharges, and creating reportsfor as many combinations of orders as desired.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 737/889
© SAP AG
Order List
Selection Variant
Order number
Responsible cost centerOrder type. . .
Order list
Order Text Responsible cost center
4711 Repair A 42508023 Repair 42509738 Repair 4250
BASIC DATA
Detailed informationabout individual orders
VIEWS
Additional informationabout the list
Create
order group
Selection variants are used to collect orders according to various criteria in order to settle or report on
the entire group. Along with using the order fields, you can -
define Boolean rules for selection
select according to the order classification data
choose according to the order settlement receivers
The selected orders can be combined at the touch of a button to an order group for use in creating, forexample, the standard reports for the group.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 738/889
© SAP AG
Substitution Rules for Orders
Example:
For Order type 0100 andResponsible cost center 4520,Profit Center 1000should always be entered.
1. Prerequisites
<Order type> = '0100'<Resp. cos t c tr> = '4520 '
2. Substitution
<Profit Center> = '1000'
Order Collective ProcessingOrder Collective Processing
Substitution Rule
Automatic ChangesAutomatic Changes
According to the Substitution RuleAccording to the Substitution Rule
Order collective processing offers comfortable options for changing multiple orders in one step.
The precondition, as when working with the order list, is the definition of a selction variant thatincludes the orders to be processed.
The definition of substitution rules is used to undertake collective changes for orders based on anydesired criteria.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 739/889
© SAP AG
R
Summary
You use S AP R/3 System Internal Orders to monitor costs according to actions takenbefore they are allocated further. Controlling transparency is enhanced by Internal
Orders when com pared to simple cost center accounting.
In the internal order mas ter record you can store a profit center and a WBS element.Actual and plan values in the order can be copied to the profit center. You caninclude the orders assigned to the project in reporting and when settling the project.
You ca n edit several orders simultaneously in the master data. Using substitutions(user-defined replacement rules), you can execute m ass changes for the orders.
The order type is the central control param eter in customizing. Here you store,among others, the rules for number range assignment, a sam ple order as a copyreference, and information on status administration.
Order status determines which managem ent transactions are to be carried out on theorder at a particular time. Along with the SA P default system status, you canundertake further delimitations of the valid transactions with a user status structure.
© SAP AG
R
Chapter Internal Orders:Actual Postings and Commitments
Commitment management
Overhead surcharges
Settlement: Functions
Settlement: Parameters in Customizing
Settlement: Special features for capital investment
orders
Statistical orders
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 740/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 741/889
© SAP AG
Orders: Flow of Values
Financial Accounting
MaterialManagement
Controlling
ExternalAccounting
Internal Accounting
Internal ordersInternal orders
nn MaintenanceMaintenance
nn InvestmentInvestment
nn RepairsRepairs
nn etc.etc.
DeliveriesDeliveries
ServicesServices
WithdrawalWithdrawal
Internal activitiesInternal activities
OverheadOverhead
nn G/L accountG/L account
nn AssetAsset
nn Cost centerCost center
nn OrderOrder
nn ProjectProject
nn Prof. segmentProf. segment
nn NetworkNetwork
Order debiting occurs due to:
• Primary cost postings to FI
• Movement of goods (procurement orders, goods receipt, reservations, or goods issue) in MaterialsManagement
• Internal activity allocation, primary cost and revenue reposting, and overhead cost surcharges inControlling
Order crediting occurs due to settlement to receivers in external accounting (G/L account, asset) orinternal accounting (cost center, order, project, network, profitability segment). It is not necessary tosettle an order.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 742/889
© SAP AG
Commitments Management: Overview
Goods receiptGoods receipt
Purchase requisitionPurchase requisition
or purchase orderor purchase order
Material Wood beams
Quantity 50 pc
Price 10/pc
OrderOrder 47124712
00 00 00∑∑∑∑∑∑∑∑ 00 00 00
Order 4712: Repa irsOrder 4712: R epairs
CElemCElem CmntCmnt ActualActual AllottedAllotted
Order
400000400000 500.-500.- 00 500.-500.-∑∑∑∑∑∑∑∑ 500.-500.- 00 500.-500.-
Order 4712: RepairsOrder 4712: Repairs
CElemCElem CmntCmnt ActualActual AllottedAllotted
Order
Plant: ABC
Storage location: XY
Material: Wood beam
Quantity:Quantity: 50 pc50 pc400000400000 0 500.-0 500.- 500.-500.-
∑∑∑∑∑∑∑∑ 00 500.-500.- 500.-500.-
Order 4712: RepairsOrder 4712: RepairsCElemCElem CmntCmnt ActualActual AllottedAllotted
Order
Commitments management gives an overview of costs that will be posted on your order in the near
future. At this time, a commitment can be placed on an order if a procurement or material order isentered for the order. The constant precondition for the commitment is that the corresponding option isselected in the desired order type and that commitments management is active for the controlling area.
In the information system, the commitment is identified separately. The column “Available” shows thetotal of actual and commitment. In addition, the commitment origin (procurement or order) is stated.
The graphic displays the commitment structure through goods receipt. If, however, the indicator“Unevaluated goods receipt” is set in the order item, the commitment is created only after the billingarrives.
For non-quantifiable activities, or those quantifiable only after much effort, the option exists of makingthe commitment proportional to value, not quantity. The deciding factor here is an indicator in the
quantity unit.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 743/889
© SAP AG
Real vs. Statistical Orders
Order Order
"Real" order
Statistical order
Docu-
ment
Order Order
Docu-
ment
Posting
Posting
Posting
Settlement
Cost center
Cost center
No settlement takes place for a statistical order. You see the costs directly on the cost center based on
the transaction.
From a system performance standpoint you are spared the effort of settlement, but a posting to astatistical order is somewhat less useful than that to a real order.
The cost center to be posted can be stored in the order master data record. The entry of the cost centerneed not be performed for later postings.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 744/889
© SAP AG
Overhead Costing
Direct material costs+ =
Material overhead
Direct labor costs+ =
Production overhead
OverheadCosting Sheet
Material costs+
Production costs
=Manufacturing costs
+Administrative overhead
+
Sales overhead=
Cost of goods sold
Overhead costing is used to allocate overhead costs. The SAP R/3 System offers the option, alongside
that of the pure full cost basis, of dividing the surcharge amounts according to fixed and variablecomponents - similar to those of the originating cost elements. It is equally possible to calculatesurcharges oriented towards the quantities posted in the documents.
The rules for surcharging (meaning which cost elements are to be surcharged, which cost centers ororders are to be credited via the surcharges, etc.) are gathered together in a surcharge costing sheet.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 745/889
© SAP AG
Surcharges
Surcharge Costing Sheet
Calculation baseè Cost elementè Originè Surcharge fixed or variable cost elements only?
Proportional surchargeè Percentage ratesè Dependencies
Quantity-related surchargeè Amoun t per quantity unitè Dependencies
Creditè Cost elementè Originè Objectè Fixed/variable breakdown o f surcharge cost elements
OrderOrder
The surcharge costing sheet combines three central elements:
1. The calculation base defines which cost elements are to be surcharged. An origin field enablesyou to
differentiate according to different materials posted under the same cost element to the order.
2. The surcharge defines:
- The percentages used on the different calculation bases as surcharges, or the amounts per quantityunit used as surcharges. In the latter case, quantities must be recorded in CO. Either the cost elementmust record the quantity, or the material master indicator “Material origin” must be set. Mateiralswith differing quantity units must be differentiated extra in the origin group field if they are to beupdated together under the same cost element.
- The dependencies. Via dependencies, you have the ability to differentiate surcharges according toplants, company codes, locations, and other criteria.
3. The crediting defines which objects (cost centers or internal orders) are credited under which costelements when surcharges are calculated.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 746/889
© SAP AG
Settlement: Overview
Rechnung
+ x %
CostsCosts InvoicesInvoices SurchargesSurcharges
Cost Order WBS Sales Asset Net- G/L Profitab.center element order work acct. segment
OrderOrder
The costs gathered on an order can be settled on a great variety of account assignment objects.
In customizing you define the valid receivers for each order type using different settlement profiles.
Order settlement is not a mandatory requirement.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 747/889
© SAP AG
Settlement Rules in the Order
èè Settlement profileSettlement profile
èè Settlement structureSettlement structure
èè Profitability structureProfitability structure
èè Source structureSource structure
èè Hierarchy num berHierarchy number
èè ReceiverReceiver
èè Distribution ruleDistribution rule
èè Distribution typeDistribution type
MA S T E
R
DA TA
S E T T L E
M E N T
PA RA
M E T E R
S
D I S T R I
B U T I O
N
R U L E
èè Cost center or G/L accountCost center or G/L account
èè Cost elementCost element
oror
The settlement profile, settlement structure, PA settlement structure, and source structure are suggested
as a rule based the order type. Their functions are described in more detail on the following pages, as isthe hierarchy number.
Settlement rules determine the following.
Which portions are to be settled to which receivers.
How costs are to be apportioned - percentage-based or amount-based division are possible, or thedivision according to equivalence numbers.
The settlement type PER serves to settle the costs of exactly one period, which makes sense for allsettlements within Controlling. The settlement type ALL settles all costs on a sender object up to thesettlement period, which is used for settlement to external receivers such as assets or profitability
segments. To settle an order to exactly one cost center or G/L account, you can maintain the settlement rule
directly in the order master data record.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 748/889
© SAP AG
Settlement with Source Assignment
Custom izing: Source Structure
U12:420 000 - 429 999
U11:400 000 - 419 999
Receiver 1Receiver 1
65,000.-65,000.-
Receiver 2Receiver 2
500,000.-500,000.-
Order
Settlement rule:
Source structure: U1
Rules
OAssOAss U11U11 Rcvr Rcvr 1Rcvr Rcvr 1OAssOAss U12U12 Rcvr Rcvr 2Rcvr Rcvr 2
Cost elements
410 000410 000 60,000.-60,000.-
415 000415 000 5000.-5000.-420 000420 000 500,000.-500,000.-
To settle to different receivers dependent on the originating cost elements posted on an order, use the
source group technique. Cost elements in the source structure are grouped according to source groups,and the structure entered in the order settlement parameters so that the settlement rules can differentiateaccording to structure. It then becomes possible, for example, to treat external and internal activitiesseparately during settlement.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 749/889
© SAP AG
Hierarchical Settlement
Repair orderRepair order
Hierarchy 100Hierarchy 100
Costs...Costs...
Settlement 651000 20,000.-Settlement 651000 20,000.-
Maintenance orderMaintenance order
Hierarchy 100Hierarchy 100
Costs ...Costs ...
Settlement 652000 1000.-Settlement 652000 1000.-
Order: TurbineOrder: Turbine
Hierarchy 050Hierarchy 050
651 000 Repair651 000 Repair
652 000 Wartung652 000 Wartung
Order: CoolingOrder: Cooling
Hierarchy 050Hierarchy 050
.... Repair.... Repair
Order: Power stationOrder: Power station
Hierarchy 000Hierarchy 000
RepairRepair
MaintenanceMaintenance
Repair orderRepair order
Hierarchy 100Hierarchy 100
Costs ...Costs ...
Settlemen t 651000 20,000.-Settlement 651000 20,000.-
Hierarchical settlement can be used, for example, to display summarized information on the purpose of
the partial orders (such as repairs, maintenance, etc.) on an end order.
For smaller hierarchies, a hierarchical settlement can replace order summarization as long as no otherreceiver is absolutely necessary.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 750/889
© SAP AG
Settlement: Parameters in Customizing
Order typeOrder type
Planning integrationSettlement profileSettlement profile
proposes
Settlement structureSettlement structure
(source -> settlement cost element)
PA settlement strcturePA settlement strcture
(cost elements -> PA value fields)
Source structureSource structure
(settlement by cost element)
determines
allowed settlement receiver
allowed distribution methods(% rates, equivalence numbers, amoun ts)
"Do not settle" indicator
The central control parameter for settlement is the settlement profile, which is entered in the order type
and gives the settlement structure, PA settlement structure, or source structure for the orders of thattype.
The settlement structure controls the assignment of original cost elements to settlement costelements according to the individual receivers. The option of settling according to cost element alsoexists.
The PA settlement structure controls the assignment of cost elements to value fields in ProfitabilityAnalysis. It is used only if you settle internal orders directly to profit.
If you want to settle to different receivers dependent on the original cost elements posted on the order,use the source structure.
To settle orders in planning, set the parameter planning integration in the order type. For moreinformation on this parameter, see the unit on “Internal Orders: Planning and Budgeting”.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 751/889
© SAP AG
Settlement Structure
Cost elementsMaterial (ext.)
400000400100400200
Material (int.)
410000410100
Labor
420000420100
$
ReceiverCost center
Oper. profit. . .Fixed asset
Cost center
Oper. profit. . .Fixed asset
Cost center
Oper. profit. . .
Fixed asset
Settlementcost elements
650000
650100
811000
651000
811000
... or ...Cost elementrelated
X
The settlement structure controls the conversion of cost elements to settlement cost elements, making
the option of cost element based settlement possible. It is especially useful, for example, in settlementof external activities (such as material procurement) to external receivers (such as assets) because theswelling of the profit and loss accounts due to ongoing activation costs does not occur. You should notenevertheless that cost element based settlement will have negative results on system performanceduring the settlement run.
Similarly, the PA settlement structure converts cost elements into the value components used inProfitability Analysis. It is required only if settlement to a profitability segment is to take place.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 752/889
© SAP AG
Cost center
Investment Orders
Capital Investment MeasureCapital Investment Measure
Order
Asset under construction
Asset historysheet
Periodicsettlement
Asset 1Asset 1
Asset 2Asset 2
Asset 3Asset 3
Activities during theconstruction phase
Finalsettlement
The illustration of capital investment operations is offered by the SAP R/3 System application
Investment Management (IM), which can be used to create orders automatically including an assetunder construction. The precondition is the entry of an investment profile in the order master datarecord.
In the construction phase, you first post all transactions to the order. During monthly settlement, allitems that are not to be settled to receivers in Controlling (cost centers, etc.) are settled directly to theasset under construction. The monthly evaluation balances display the capital investment undertaking inthe asset inventory.
In complete or partial activation, you enter the final asset in the order distribution rules which is to bethe basis for the settlement of the asset under construction. The asset under construction isautomatically credited.
The settlement side includes a line item settlement procedure for this particular order type in addition tothe standard settlement methods for internal orders.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 753/889
© SAP AG
R
Summary (1)
Actual posting to orders is similar to actual posting to cost centers.
If you post purchase requisitions or purchase orders for orders, acommitment in the amount of the order value is set up on the order.
If you want to post the costs as they occur to the order and the costcenter, use a statistical order. With a statistical order, you post bothreceivers simultaneously. There is no order settlement.
When a overhead costing sheet is defined in the order, the R/3 Systemautomatically calculates overhead surcharges. The costing sheetconsists of the calculation base, the surcharge, and the credit.
Orders are settled using individual or bulk processing. As a prerequisite,a settlement rule must be entered in all orders. The R/3 System uses thissettlement rule to determine the receivers of the order costs.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 754/889
© SAP AG
R
Summary (2)
The settlement pro file is taken over as a defau lt value in the individualorders via the order type. The settlement profile determines the receiversallowed during settem ent, as well as the settlement structure. In thesettlement structure, you control the assignment of source cost elementsto settlement cost elements. Using the source structure, you can specifywhich cost element groups are to be always settled together to the sam ereceiver.
The capital-investment order automatically includes an asset underconstruction. The monthly settlement settles the order values to the assetunder construction if you do not enter anything else. For final settlement,you enter the final asset(s) in the settlement rule. Settlement is then donefrom the order or the asset under construction to these final asset(s).
© SAP AG
Chapter Period Closing in Overhead CostControlling
Period lock
Variance calculation
Reconcilation ledger
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 755/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 756/889
© SAP AG
Period Lock
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
RepostingDistributionAssessment...
XXX...
Using the period lock, you can lock plan and actual transactions for a combination of controlling area,
fiscal year and version.
You can choose from a list of all transactions in actual and plan the individual transactions that shouldbe locked.
You can also lock individual transactions for all periods in the fiscal year or all transactions for specificperiods.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 757/889
© SAP AG
Variance CalculationWh ere does theWhere does the
over/under-absorptionover/under-absorption
come from?come from?
AreaArea
Target Actual
16,000.--16,000.-
0.-
20,000.--15,000.-
5,000.-
CostCostCenter 1Center 1
Target A ctual
9,000.--9,000.-
0.-
10,000.-7,000.-3,000.-
CostCostCenter 2Center 2
Target Actual
7,000.--7,000.-
0.-
10,000.--8,000.-2,000.-
ResponsibilityResponsibility ownown
externalexternal
Variance calculation is an analysis tool.
Cost center variances result from:
Too many / too few costs being debited
Too many / too few costs being allocated
There are two types of variances:
Actual balance: Cost center debits and activity allocation credits do not have the same amount. Thisbalance in actual equals the total of the variances.
Difference between target costs and actual costs: A cost center’s target costs are compared with theactual costs of the cost center (input side) and with the credits through activity allocation (output side).
Variance calculation is a periodic process. It is based on the values that result form all transactions incost center accounting. Based on this, the SAP R/3 System determines the target costs, distributes theactual costs to the activity types, and calculates the variances per cost center/activity type.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 758/889
© SAP AG
Variance Categories
Input varianceInput variance
Resource-usage varianceResource-usage v ariance
Quantity varianceQuantity variance
Price variancePrice variance
Total VarianceTotal Variance
Input Side VariancesInput Side V ariances
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 759/889
© SAP AG
Variance Categories
Input varianceInput variance
Resource-usage varianceResource-usage v ariance
Quantity varianceQuantity variance
Price variancePrice variance
Total VarianceTotal Variance
Input Side VariancesInput Side V ariances
Remaining varianceRemaining variance
Secondary fixed-cost varianceSecondary fixed-cost variance
Volume varianceVolume variance
Fixed-cost varianceFixed-cost variance
Ouput price varianceOuput p rice variance
Output Side VariancesOutput Side Variances
In variance calculation, the difference between target costs and actual costs is revealed using a variety
of variance categories. In doing this, a distinction between the input side and output side in made: Theinput side contains all cost center debits and credits, and the output side the cost center’s activityallocations.
Variance calculation is cumulative; the total of all variances equals the total variance.
If all of the variance categories on the input side are not active, the amount of the variances categoriesnot activated is displayed on the input variance category.
If all of the variance categories on the output side are not active, the amount of the variance categoriesnot activated is displayed in the remaining variance category.
If none of the variance categories are active in the variance variants, only remaining variances are
displayed.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 760/889
© SAP AG
Variances: Input Side
Pricevariance
Quantityvariance
Resource-usagevariance
Input SideVariances
Where does the over / under-absorption come from?Where do es the over / under-absorption come from?
TARGET Actualdebit
40 cents40 cents50 cents50 cents
40 cents40 cents
80 cents80 cents
60 cents60 cents40 cents40 cents
+20%
+50%
+100%
From varying costs?
Did theprices change?
Have the consumptionquantities changed?
Have varying inputgoods been used?
Input side variances can be divided into the following categories.
Price variance:Difference between target and actual costs that can be traced back to differences in the plan and actualprices of consumer goods. In order to calculate the prices and with them the price variances, you muststore quantities in addition to the costs.
Quantity variance:Difference between target and actual costs that can be traced back to differences between the plan andactual consumed quantities. In order calculate quantity variances, you must maintain quantities in yoursystem.
Structure variance:Difference between target and actual costs that can be traced back to varying usage of consumer goods
in plan and actual.
Input variance:Difference between target and actual costs that cannot be assigned to any of the above describedcategories.
The variance categories on the input side are displayed based on cost elements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 761/889
© SAP AG
Variances: Output Side
Where does the variance come from?Where does the variance come from?
Output SideVariancesTARGETTARGET
Fixed costvarianceFixed costs
Output pricevariance
ActualActualdebitdebit
A s s e m b l y
h r s
U S D 1 0 0
. -
Assembly hrsUSD 40.-USD 70.-
USD 110.-
From a varyingallocation?
Were incorrectactivityprices used?
Did the
operatinglevel change?
Output side variances can be divided into the following categories.
Output price variance:Difference between the target and allocated actual costs that result from using an allocation price whichdoes not debit the cost center in the amount of the target costs.
Fixed-cost variance:Difference resulting from a part of the fixed plan costs not being covered or being overabsorbed in anactual operating level that varies from the planned operating level. It is calculated from the totaloperating level variance and the secondary fixed-cost variance. The variance is displayed based on costelements.
Remaining variance:Difference between target and actual costs that cannot be assigned to any of the above categories.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 762/889
© SAP AG
Reconciliation Ledger / Reconciliation Postings
...
General Ledger
Reconciliation Ledger
Controlling
001 002001 002 001 002
Company codesBusiness areas
Reconciliation Postings
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 763/889
© SAP AG
Reconciliation Ledger / Reconciliation Reports /Cost Analysis
...
General Ledger
Reconciliation Ledger
Controlling
001 002001 002 001 002
Company codesBusiness areas
Reconciliation PostingsReconciliationReports /CostAnalysis
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 764/889
© SAP AG
Reconciliation Ledger / Navigation Tool
...
NavigationTool General Ledger
Reconciliation Ledger
Controlling
001 002001 002 001 002
Company codesBusiness areas
Reconciliation PostingsReconciliationReports /CostAnalysis
All Controlling costs are collected and summarized in the reconciliation ledger, which represents Cost
Element Accounting in the SAP R/3 System.
The R/3 System only generates line items in cross-company-code or cross-business-area postings inControlling. This information is not automatically transferred to Financial Accounting. Using thereconciliation ledger, you can reconcile cross-company-code, cross-business-area, or cross-functional-area postings with Financial Accounting.
In addition to reconciling CO with FI, the reconciliation ledger offers the following informativefunctions:
Cross-Controlling cost analysis with short runtimes
Navigation help and access to Controlling from the income statement
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 765/889
© SAP AG
Reconciliation Ledger Structure
AccountCompany codeBusiness areaOriginObject typeObject classFunctional area
Account
Company codeBusiness areaOriginObject typeObject classFunctional area
TransactionDebit/Credit indicatorControlling area currencyControlling area currencyCompany code currencyCompany code currencyGroup currencyGroup currencyQuantityQuantity
ObjectObject
PartnerPartner
The structure of totals records postings in the reconciliation ledger is differentiated according to:
Company code
Business area
Origin (cost element sub-group)
Object type (cost center, order, project, etc.)
Object class
Functional area
All objects in Controlling (cost centers, orders, etc.) are fixed or specifically assigned to an objectclass. According to the assignment, the reconciliation ledger updates a data record for this object class
when an account assignment takes place to such an object. This is how a high level of summarization isachieved.
For allocations, the fields listed above are also saved for partners (sender or receiver) in the data record.Therefore it is easy to validate allocations between company codes, for example.
The records are also updated differentiated according to the posting’s business-related transaction andby debit and credit.
In each update, three currency amounts (controlling area currency, company code currency, and groupcurrency) and one quantity are updated.
The reconciliation ledger is updated with every posting or, alternatively, through follow-up posting.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 766/889
© SAP AG
Reconciliation Postings
Company code:Object class:
Company code:
Transaction:Debit/Credit:
Value:
0001Overhead costs001
RepostingC$500-
0002Overhead costs001
RepostingD$500+
of thereceiver
of thesender
P&L accounts:Internal repostings
500
500
500
500
Account Determination
$500$500
ReconciliationLedger
GeneralGeneralLedgerLedger
Clearing accounts
Company Code0001
Company Code0002
Using reconciliation postings, you can transfer cross-company-code, cross-business-area, or cross-
functional-area postings in Controlling to Financial Accounting. In Financial Accounting, you canautomatically generate reconciliation postings.
You can make reconciliation postings at any time. You should, however, ensure that the reconciliationpostings are carried out after the last relevant CO posting has been made.
Requirements for reconciliation postings are:
Adjustment accounts and clearing accounts need to be created in Financial Accounting
The adjustment accounts need to be assigned to business-related transactions, object classes, or acombination of both
When executing reconciliation postings, you can use auxiliary functions such as test run and detail list.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 767/889
© SAP AG
Reconciliation Reports
DifferenceDifference(for example,(for example,
fromfromreposting)reposting)
OKOK
General General Ledger Ledger
FIFI COCO Reconciliation Reconciliation Ledger Ledger
Reconciliation Reportfor Com pany Code 0001
Account FI CO Balance
400000 200000 150000 5000050000415000 500000 500000 0
You can use specific cost element reports to evaluate the reconciliation ledger.
Controlling and general ledger resulting numbers can be displayed in the reports.
You can evaluate the reconciliation ledger independent of the application and thereby identify whichcosts accrued. In doing so, you can make differentiated cost analyses according to object types,functional areas, object classes, company codes, or business areas.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 768/889
© SAP AG
Summ ary (1)
Using the period lock, you can lock individualtransactions for a combination of controlling area, fiscalyear, and version.
Variance calculation is a periodic process with which yo ucan analyze variances.
Variance calculation distinguishes between the input sideand output side of a cost center. This enables you toactivate or deactivate specific variance categories.
In the reconciliation ledger, costs of the completecontrolling area are summ arized according to variouscriteria.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 769/889
© SAP AG
Summ ary (2)
In addition to reconciliation of Controlling with FinancialAccounting, you can use the reconciliation ledger to carryout cost analysis for all of CO with short runtimes. Thereconciliation ledger also serves as a navigation tool andas access to Controlling from the incom e statment.
Cash ManagementCash Management
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 770/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 771/889
© SAP AG
Overview
Chapter 59 Customizing ManualPlanning
Chapter 60 Check Deposit
Chapter 61 Customizing Check Deposit
Chapter 62 Bank Statement: M anualEntry
Chapter 63 Customizing the ManualBank Statement
Chapter 53 Complex Cash Management
Chapter 54 Cash Managem ent Position
Chapter 55 Customizing the CashManagemen t Position
Chapter 56 Cash C oncentration
Chapter 57 Customizing CashConcentration
Chapter 58 Manual Planning
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 772/889
© SAP AG
Overview
Chapter 67 Customizing the LiquidityForecast
Chapter 68 Customizing Data Transferand Reorganization
Chapter 64 Bank Statement: ElectronicEntry
Chapter 65 Customizing the ElectronicBank Statement
Chapter 66 Liquidity Forecast
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 773/889
© SAP AG
Introduction
l Instruments
l Overview of the functionality
l Terminology
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 774/889
© SAP AG
Problems and Objectives
1. Ensuring optimum liquidity formaturing obligations
2. Preparing and transferring short,medium and long-term funds atmaturity
3. Control over incoming and outgoingpayments
4. Information on managing short-termcash investments or borrowings
1. Too many bank accounts
2. Accounting by value date is required
3. Unreliable planning tools
4. Investment instruments not used totheir fullest potential
5. Lack of payment strategy
ConclusionConclusionAll necessary information mu st be
accessible in the cash management system.
Business ObjectivesBusiness ObjectivesCurrent ProblemsCurrent Problems
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 775/889
© SAP AG
Basic Planning DataBasic Planning Data
PlanningPlanning
DecisionDecision
ExecuteExecute
Invest/Borrow C ashInvest/Borrow C ash
Liquidity ForecastLiquidity Forecast
(liquidity trend)(liquidity trend)
Payments MadePayments Made
(checks,(checks,
bank transfers, . . . )bank transfers, . . . )
Bank StatementsBank Statements
- electronic- electronic
- manual- manual
Manual PlanningManual Planning
- payment advices- payment advices
- forecast values- forecast values
- sub-accounts- sub-accounts
(e.g. check deposit)(e.g. check deposit)
Money MarketMoney Market
(interest terms)(interest terms)
Cash ConcentrationCash C oncentration
(permanent average(permanent average
balances)balances)
CorrespondenceCorrespondence
(bank orders, documents)(bank orders, documents)
Preparation for the Next Da yPreparation for the Next Day
(payment a dvices, printouts, docum entation)(payment adv ices, printouts, docum entation)
Procedure for Day-to-Day Planning
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 776/889
© SAP AG
Integration: Cash Management Position
Financial AccountingFinancial Accounting Cash ManagementCash ManagementFIFI
Electronic ban kElectronic b ank
statementsstatementsPlanning /Planning /
analysesanalyses
FIFI
FIFI
Bank-related accounting Cash m anagement position
CorrespondenceCorrespondence
After the bank statements are posted, the account transactions can be displayed in the cash
management position.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 777/889
© SAP AG
Cash Management within the Treasury Environment
Electronic BankingElectronic Bankingll BTXBT X
ll Datex-PDatex-P
FISFIS
ll AnalysesAnalyses
ll ReportingReporting
Materials Mgm tMaterials Mgm tll purchase orderspurchase orders
MMMM
Trading and CorrespondenceTrading and Correspondence
Planning andPlanning and
forecastforecast
datadata
Integrated F inancial ManagementIntegrated Financial Managem ent
FIFICM FCM F
FIFIBANKBANK
FIFIFISFIS
FIFIINTINT
FIFIFAFA
Sales and DistributionSales and Distributionll sales orderssales orders
SDSD
Financial Assets Mgm tFinancial Assets Mgm t ll loansloansll securitiessecuritiesll time depositstime deposits
FIFI
FAFA
Financial AccountingFinancial Accountingll bank-related accountingbank-related accountingll accounts receivableaccounts receivablell payment behaviorpayment behavior
FIFI
Abbreviations
- FI: Financial Accounting- CMF (CM): Cash Management and Forecast (Cash Management)- FIS: Financial Information System- BANK: Extended Banking and Treasury Functions- INT: Interest Scale (Interest)- FA: Financial Assets Management (Fixed Assets)- SD: Sales and Distribution- MM: Materials Management
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 778/889
© SAP AG
Instruments
InstrumentInstrument DataData Time FrameTime Frame
1.1. Cash managementCash managementpositionposition -- bank accountsbank accounts -- by value dateby value date -- bank clearing acctsbank clearing accts 0 to 5 days0 to 5 days
-- payment advicespayment advices
2.2. Liquidity forecastLiquidity forecast-- projecting cashprojecting cash -- accounts receivableaccounts receivable
inflows/outflowsinflows/outflows -- accounts payableaccounts payable 1 to 24 weeks1 to 24 weeks-- taxestaxes -- FI, MM, SDFI, MM, SD
-- planned itemsplanned items
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 779/889
© SAP AG
The Terminology and Contents of Planning
Cash m gmt positionCash m gmt position Liquidity forecastLiquidity forecast
Source of dataSource of data
==
levellevel
AccountAccount
==
groupgroup
Result:Result:
levellevel
payment advices,bank entries
bank accounts,clearing accounts
manual planning,invoices,
sales orders,purchase orders
customers,vendors,groups,
planned items(e.g. personnel expenditures,
taxes)
A qualitative report can be made abou tthe balance of a group.
(‘‘levels explain groups”)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 780/889
© SAP AG
Summary
l Cash management position: bank account activ ity
l Liquidity forecast: ensuring and monitoringliquidity
l Online integration of bank-related accounting andsubledger accounting
© SAP AG
Chapter Cash Management Position
l Features
l Organizational and technical requirements ofintegration
l Accessing the cash m anagement position
l The grouping function
l Currency display and currency exposure
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 781/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 782/889
© SAP AG
Displaying the Cash Managem ent Position
Com pany code . . . . . . . . . .Company code . . . . . . . . . . FD01FD01
::
Cash mgmt position . . . . . . XCash mgmt position . . . . . . X
::
Grouping . . . . . . . . . . . . . . .Grouping . . . . . . . . . . . . . . . BANKSBANKS
Display as of . . . . . . . . . . . .Display as of . . . . . . . . . . . . DateDate
::
Display type . . . . . . . . . . . . KDisplay type . . . . . . . . . . . . K
On the initial screen specify the selection options for the following accounts analysis:
Company code: company code whose bank data you want to display---------------------------------------------------------------------------------------------------------------------------Cash management position: X displays bank dataGrouping: term which stands for a specific bank/account viewDisplay as of: (aggregated) starting date of the account forecastPlanned currency:Display in: currency code; affects which documents are selected for summarizing
and how their currency is converted (foreign exchange exposure)
---------------------------------------------------------------------------------------------------------------------------Increment: time frame (1-99) in days (T), weeks (W) or months (M)
Display type: type of amounts breakdown: K (aggregated = account balance)D (delta = inflows/outflows)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 783/889
© SAP AG
Cash Managem ent Position: Groups / LevelsGrouping: BANKSGrouping: BANKS
08/01/9308/01/93 08/02/9308/02/93 08/03/9308/03/93
__________________________ _________ ______ _______ ______________ _________ __________________ __________________________ _________ BANKABANKA 5050 7070 6060BANKBBANKB 40-40 - 20-20 - 30-30 -
::
Groups: BANKAGroups: BANKA 08/01/9308/01/93 08/02/9308/02/93 08/03/9308/03/93 __________________________ _________ ______ _______ ______________ _________ __________________ __________________________ _________ Account 1Account 1 6060 6060 6060Account 2Account 2 10-10 - 10-10 - 20-20 -Account 3Account 3 2020 2020
Levels: ACCT1Levels: ACCT1 08/01/9308/01/93 08/02/9308/02/93 08/03/9308/03/93 __________________________ _________ ______ _______ ______________ _________ __________________ __________________________ _________ PAYMENT ADVICEPAYMENT ADVICE 2020 1010 1010B2 Incoming checkB2 Incoming check 4040 5050 3030F0 Bank p ostingF0 Bank posting 2020
Line item displayLine item displayAllocationAllocation Doc. no.Doc. no. . . . . . . .. . . . . . . AmountAmount __________________________ _________ ______ _______ ______________ _________ __________________ __________________________ _________ 1993080119930801 11 40,000.-40,000.-
The grouping term specifies how the system summarizes the data.
The total bank balance is broken down by:- the groups (accounts) that are posted to (Groups are listed with their cash management accountnames.)- the levels (reasons) of a bank or account transaction.
Line items can be displayed using the list display (top down).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 784/889
© SAP AG
account
Risks Investments Settlement
Risks Investments Settlement
Riskscontingent liability,bill of exchangeliability
Investmentsovernight,long-term cashinvestments
Settlementdaily operations,check depo sits,outgoing checks,
bank transfers,bank collections,
USDUSD USDUSD USDUSD
DEMDEM DEMDEM DEMDEM
CH FCHF CHFCHF CHFCHF
account
DEMDEMUSDUSDCHFCH F
Requirements: Bank Account Structure
Bankaccount
In bank-related accounting a clearing account is to be set up for each type of payment.
Objectives: - accounts can be reconciled at any time- foreign currency and local currency are managed parallel- interest can be calculated- line item analysis can be made- contingent liabilities can be monitored- items posted automatically using automatic payment transactions- automatic breakdown using electronic banking transactions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 785/889
© SAP AG
Requirement I: Bank-Related Accounting
outgoing checksoutgoing checks
transfer Atransfer A
foreign transfer Aforeign transfer A
0101
0202
0303
0404
. . . . . . . . . .. . . . . . . . . .
113100113100
Bank ABank Acurrent accountcurrent account
2. Bank statements2. Bank statements
1. Payment transactions1. Payment transactions
3. Cash management3. Cash management
1. Payment transactions are posted against the clearing accounts.
2. Bank statements balance the clearing entries against the bank account.
3. Postings are displayed and monitored in Cash Management.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 786/889
© SAP AG
Requirement II: Bank Accounts
Field controlField control
Sort keySort key
Open item managementOpen item management
Line item displayLine item display
Planning levelPlanning level
Value dateValue date
Customizing: field status - paym ent transactionsCustomizing: field status - paym ent transactions
027 005
X
X X
F0 Bx
X X
Bank accountBank account SubaccountSubaccount
Bank accounts must be configured so that the bank postings are included in planning.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 787/889
© SAP AG
Requirement III: Planning Levels
BANKALEVEL 08/01/93
------------------------------------F0 60,000.-Bx 10,000.-
BANKA1BANKA1 TableTable
BANKA0BANKA0Entry: DocumentEntry: Document
::Planning level: BxPlanning level: Bx
::
Bx: outgoing checkBx: outgoing check::
F0: bank postingF0: bank posting
::
::
Planning level: F0Planning level: F0
::
::
Planning level:Planning level: F0F0
Value date:Value date: 08/01/9308/01/93
::Cash Mgm t PositionCash Mgm t Position
Planning level: The planning level field (FD-EBENE) must be activated in the bank account master
record via the field status group.
Posted documents and their amounts are aggregated according to the proposed value at value date anddisplayed in the cash management position.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 788/889
© SAP AG
Currency Display
DisplayDisplay
inin
In the following illustration “LC” is the local currency. This means that during postingthe system autom atically translates a foreign currency am ount into the LC.
Cash Management Position
Company code: 03Business area: **
:Display in : LCRate FC/LC:Rate LC/FC:
:
PlannedPlanned
currencycurrencyFC/LCFC/LC LC/FCLC/FC OutcomeOutcome
LC - posted amounts in local currency
LC LC - - posted LC amounts, without FC
FC FC - - posted FC amounts, without
translation
FC LC - - currency accounts: posted FC amountsare translated at entry date rate (TCURR)
FC LC 1.64 - posted FC amounts translated at 1.64
FC1 FC2 1.64 1.20 posted FC1 amounts translated into FC2using local currency: 1.64/1.20 = 1.37
You can display the foreign exchange exposure by using the currency fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 789/889
© SAP AG
Features
ØØ Bank balances by value dateBank balances by value date
ØØ Parallel management of foreign currenciesParallel managem ent of foreign currencies
ØØ Autom atic revaluationsAutomatic revaluations
ØØ Cash position covering the next few daysCash position covering the next few days
ØØ Automatic payment using expected value daysAutomatic paym ent using expected value days
ØØ Control over cashed checksControl over cashed checksØØ Liabilities for presented b ills of exchangeLiabilities for p resented bills of exchange
ØØ Individual planningIndividual planning
Cash Management PositionCash Management Position
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 790/889
© SAP AG
Summary
l Cash management position: overview of cash activity inbank accounts and bankclearing accounts
l Top-down analysis to the documen t level
l Detailed account ba lance analysis by breaking down levels
© SAP AG
Chapter Customizing the Cash Managem entPosition
l Bank account configuration
l Bank-related accounting and house banks
l Planning level structure
l Cash management account name
l Groupings structure
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 791/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 792/889
© SAP AG
Master Record: Planning LevelMaster data G/L accounts Account groupsMaster data G/L accounts Account groups
G/L accountG/L account 113100113100
Short text . . .Short text . . . CitibankCitibank
::
Account group . . .Account group . . . FIN.FIN.
ChActChAct ActGActG fromfrom toto DescriptionDescription
CAUSCAUS FIN.FIN. . . .. . . . . .. . . Liquid fundsLiquid funds
::
Req.Req. Opt.Opt.
::
Planning levelPlanning level XX
::
FIN.FIN.
::
113100113100 . . .. . .
113200113200 . . .. . .
Financial spec ificationsFinancial specifications
EditEdit
Field statusField status
EditEdit UsageUsage
The master record fields (planning level) required for entering planning data are configured using the
account groups.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 793/889
© SAP AG
Bank Account Configuration
Acct no.Acct no. :: BANKC0Co. code:: FD00
Reference:: BANKA0:
:Open item m gmt :: (X)Line item display :: XSort keySort key :: 005
:
Planning level :level : F0________________________
:House bank:bank: MEIBABank acctBank acct :: GIRO
:
Bank accountBank account General ledgerGeneral ledger Master recordsMaster records
The configuration of bank accounts determines how account transactions are allocated in the cash
management position (see 2-5):- open item management in sub-accounts,- line item display for bank accounts and bank sub-accounts,- sort key 005 (local currency amount) or 027 (planning date),- The planning level is transferred to the document. It is an allocation characteristic and classifies the
account transaction.
House bank: In Cash Management, correspondence with banks is carried out using the bank ID.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 794/889
© SAP AG
House Banks
Com pany code 0001Comp any code 0001House Banks
H. bank Cntry Bank key
HSBA1 US 500 200 10
HSBA2 US 600 300 10. . . . . . . . .
Bank Directory
House bank data ______________ Bank country USBank key 600 300 10
Address ______________ Bank ___ Region ___
Street ___ City ___
Control data ______________ Swift code ___ Bank group ___ Postal giro off. ___ Bank number ___
House banks for each company code are stored under a freely definable ID (maximum five characters).
All details of the house banks are managed in the bank directory.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 795/889
© SAP AG
Bank Accounts
Comp any code 0001Com pany code 0001
Bank accounts Bank account dataHouse bank Acct ID Text ...
CITI 1 CHECK chck acct Bank account 12345678CITI 1 USD USD acct Currency ___ CITI 2 GIRO crrt acct Control key ___ . . . . . . . . . G/L account ___
. . .
House bank belonging to itHouse bank belonging to it
G/L account Bank directory
Giro account House bank 1 House bank date
Company code 0001 Bank countryBank key
House bank CITI 2 Address _____________ . . .
B ank account key G IRO C ontrol _____________ . . .
The company code bank accounts are stored under an account ID for the house banks that you define.
A G/L master record is created for each bank account.
You can store the house bank key and account ID in the bank account master record.
If you maintain currency accounts, the currency key in the G/L master record must be the same as theforeign exchange of the currency account.
During bank correspondence, the system uses the bank ID and account ID to obtain the addressinformation from the bank directory.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 796/889
© SAP AG
Documents: Value Date
Edit fieldEdit field
statusstatus
Master data G/L accounts Field status group . . .Master data G/L accounts Field status group . . .
FStV Field status
0001 G0002 Bank:
Payment trans. Req. Opt.
Value date XX:
CC . . . Propose value date
0001 XX
::
Environment Company code value dates
The field status and additional account assignment are entered per account group.
Bank postings are scheduled by value date.You can have the system automatically propose the current date as the value date.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 797/889
© SAP AG
Planning Levels
Master data G/L account Planning levelsMaster data G/L account Planning levels
Source Description _______________________________
BNK Bank-related accountingPSK Subledger accounting
Level . . . Source Short text Long text________________________________________________________
CAA BNK Advice Payt advice (confirmed)UAA BNK Advice Payt advice (unconfirmed)B1B1 BNK Check paid Checks payableDiDi SUB Planning General planningF0F0 BNK FI banks Bank account posting
:
Planning levels provide information on the type of account transaction and the reason for the
transaction. They are freely definable.
The source symbol is used to check whether data is permitted for the specified level in the cashmanagement position or in the liquidity forecast.
You can define new planning levels by selecting and copying the standard entries or by entering acompletely new level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 798/889
© SAP AG
Cash Management Account Name
CC CM acct G/L acct Bank account . . . _________________________________________________________
FD00 CITI 113100 110113100 . . .:
Cash m anagement position / Group
Account CC 08/01/93 08/02/93 . . . _________________________________________________________
CITI FD00 11 11 . . .:
Structuring Cash managem ent account nameStructuring Cash managem ent account name
In Cash Management, the cash management account name is a mnemonic name that replaces the
account number.
The system uses the cash management account name in all transactions and reports (for example, thecash management position) instead of the account number.
The account name is unique in each company code. Within Cash Management, it enables you todifferentiate the same account numbers in different company codes.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 799/889
© SAP AG
Grouping Structure
Grouping Type Selection Sum. term Sum. acct _________________________________________________________
BANKS US E ++ **BANKS US G 0000BANKA0 CITIBANK
:
Grouping Heading Line heading _________________________________________________________
BANKS US Bank account activ ity Bank accounts:
Structuring Groupings StructureStructuring Groupings Structure
Grouping terms are used to combine accounts. Their balances can be displayed per account or as an
aggregate.
Grouping terms are freely definable.
The type shows whether levels (E) or groups (G) are displayed. At least one line in each groupingshould be set as type G.
The selection determines which levels (2 digits) or groups (10 digits) are summarized. You can enterindividual values and partially or fully masked values (see 2-9). Groups must be ten characters longand if necessary, entered with leading zeros.
The summarization term specifies whether the individual value is displayed or the cumulative value isdisplayed (see 2-9).
When you create new grouping entries, you have to define headings for them.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 800/889
© SAP AG
The Grouping Functions
BANKS E ++ **
All levels Summarization term'**' = no particular identifier;
but summ arized
BANKS G ++++++++++ OtherBANKS G 00001131++ American
Group s: identified are Specificsum marized first, then un- identifier;identified summarized
LEVEL E ++
Immediate individualbreakdown; notsummarizedE = levels ( 2 characters)E = levels ( 2 characters)
G = g roup (10 characters)G = group (10 characters)
GroupingGrouping TypeType SelectionSelection Summ arization termSummarization term
Using the grouping term, the system summarizes and aggregates the accounts, or displays them as an
individual value.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 801/889
© SAP AG
Summary
l Planning levels integrate the cash m anagement positionwith bank-related accounting.
l The cash managem ent account name enables you todifferentiate bank accounts that have the sa me G /Laccount num ber in different charts of accounts.
l Groupings are used to select and structure the datasetyou require.
© SAP AG
Chapter Cash Concentration
l Concentration proposals
l Correspondence for concentration
l Posting procedures
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 802/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 803/889
© SAP AG
Cash Concentration
FeaturesFeatures
Proposal per user criteriaProposal per user criteria
Manual online modificationManual online modification
Transfers generatedTransfers generated
Correspondence generatedCorrespondence generated
Cross-company-code concentrationCross-company-code concentration
Position at 10:30Position at 10:30 after concentrationafter concentration
Bank 1 1200 5Bank 2 100 5Bank 3 400 1337Bank 4 -350 3
1350 1350
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 804/889
© SAP AG
Cash Concentration
Company codeCompany code :: FD00
Planned datePlanned date :: 08/04/93
GroupingGrouping :: BANK-ACT
Target accountTarget account :: BANKZ
Target comp. codeTarget comp. code :: FD00 Planning type :Planning type : CL
Concentration proposal
Planning Cash concentrationPlanning Cash concen tration
Create payment advices Payment orders
Round
Change
. . . . . . . . . . .
For cash concentration, you specify:
- the company code to be included in the cash concentration- the planned date (transactions with value dates before or on the date you specify are included)- the grouping of the bank accounts to be included- the target account and company code where surplus and negative balances are concentrated- the planning type (payment advice type for cash concentration)
The payment orders are used for bank correspondence.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 805/889
© SAP AG
Concentration: Posting Procedures (Example)
2a) 10,00010,000 2a) 10,00010,000 1) 10,00010,000
2b) 10,00010,000 11) 10,00010,000 2b) 10,00010,000
Proposal:Proposal:
(target account BANKZ)(target account BANK Z)
BANKABANKA
BANKZBANKZ10,000.-10,000.-
0.-0.-0.-0.-
10,000.-10,000.-BANKA/CLEAR.BANKA/CLEAR.
BANKZ/CLEAR.BANKZ/CLEAR.
Outcome:Outcome: 2 payment advices2 payment advices
BeforeBefore
concentrationconcentrationAfterAfter
concentrationconcentration
Clearing accou ntClearing account
(T018c)(T018c)
Postings (RFFDBU00)Postings (RFFDBU00)
BANKABANKA BANKA/CLEAR.BANKA/CLEAR.
BANKZBANKZ BANKZ/CLEAR.BANKZ/CLEAR.
1. Posting and archiving the payment advices from cash concentration: RFFDBU00
2. Account statement postings: 2a) BANKA2b) BANKZ
Advantages:1. Payment advices are automatically archived.2. Cash management position: concentration clearing account updated online3. Electronic bank statement: items automatically posted to the bank account,
items cleared in clearing account
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 806/889
© SAP AG
Summary
l The con centration proposal is created automatically. Thesystem o btains the determining factors from tablespecifications (customizing) and the grouping.
l Correspondence is prepared using the proposal.
l The clearing entries also result from the proposal. Theyare required for electronic statement transfer.
© SAP AG
Chapter Customizing Cash Concentration
l Specifications for cash concentration as tablesettings
l Examples of clearing procedures
l Automatic correspondence
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 807/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 808/889
© SAP AG
Cash Concentration - Specifications
Intermediate accountsIntermediate accounts
CCCC AccountAccount
FD00FD00 BANKA0BANKA0
FD00FD00 BANKB0BANKB0
:: ::
Details
Intermediate account
Company code FD00Account BANKD0
Minimum balance 5,000Planning minimum 5,000
:
Business volume Cash concentrationBusiness volume Cash concentration
You can define basic settings for cash concentration for each bank account:
- The intermediate account is the account through which cash is concentrated (at a state central bankor regional bank).- The minimum balance ensures base amounts for planning, for example, in outgoing paymentsaccounts.- The planning minimum avoids unnecessary cash concentration procedures.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 809/889
© SAP AG
Cash Concentration - Settings (Examples)
1. BANKABANKA FD01FD01 BANKABANKA FD01FD01 BANKZBANKZ FD01FD01 CONACT/CONBK=CONACT/CONBK=+ 500.- 500.- TRGACT/BK
2. BANKABANKA FD01FD01 BANKABANKA FD00FD00 BANKZBANKZ FD01FD01 ((INTACT) INTBK) INTBK+ 500.- 500.- 0 ≠≠≠≠ TRGACT/BK
3. BANKABANKA FD01FD01 BANKBBANKB FD01FD01 BANKZBANKZ FD01FD01
a) + 500.- - 200.- INTACT ≠≠≠≠ TRGACT+ 500.- _____ ___ _
+ 300.-b) BANKBBANKB BANKB FD01 INTBKINTBK = TRGBK
+ 300.- 300.-
Ex .Ex. CONACTCONACT CONBKCONBK INTACTINTACT INTBKINTBK TRGACTTRGACT TRGBKTRGBK TABLE 018CTABLE 018C
Example 1: company code internal cash concentration
Example 2: corporate group cash concentration
Example 3: company code internal cash concentration using an intermediate account
CONACT = concentration accountCONBK = concentration bankINTACT = intermediate accountINTBK = intermediate bankTRGACT = target accountTRGBK = target bank
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 810/889
© SAP AG
Cash Concentration - Correspondence
CCCC Company nameCompany name ProgramProgram Form nameForm name
FD00 SAP AG RFFDIS50 F_FDIS_BC_AVIS:
Business volume Forms
Tools
Word processing
Layout set
Confirmation letters for cash concentration are defined as standard forms for each company code.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 811/889
© SAP AG
Confirmation: Address / Account No.
House bank Cntry Bank key
CITI US 100 200 30:
Address
Bank accounts belonging to it
Acct ID Bank acct Text
CHCK 1234567 . . .:
Bank masterBank master
House bankHouse bank : CITI: CITIBank account keyBank account key : CHCK: CHCK
BNKABNKA
CustomizingCustomizing House banksHouse banks
The system uses the house bank ID in the bank account master record to determine the bank key and
the bank address.
It uses the bank account ID to determine the external account number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 812/889
© SAP AG
Chapter Summary
l Table specifications m ake cas h conce ntration practicallyautomatic among com pany codes or even the corporategroup for example.
l The payme nt advice notes the system creates from cashconcentration provide the necessary data forcorrespondence with banks and for planned postingsfrom bank statements.
© SAP AG
Chapter Manual Planning
l Features
l The definition of a payment advice
l Archiving
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 813/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 814/889
© SAP AG
Manual Planning
DefinitionDefinition
user definable
Possible ApplicationsPossible Applications
cash receipt advice entry of planning data entry of noted items, adjustment items
MaintenanceMaintenance
automatic (expiration date) or manual expiration separate archiving intervals (archiving categories) extensive selection options to qu ickly find data changes easily made additional information (texts, characteristics, . . .) checks as to planning on Saturday / Sunday
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 815/889
© SAP AG
Creating Payment Advices
Company code:Company code: FD00
Planning type:Planning type: CCA
Planning typePlanning type :: CACA confirmed payment advice ______________________________________________
Value dateValue date :: 08/01/93 Expiration date :date : 08/04/93
Cash management account name:account name: BANKA ______________________________________________
Amount :: 10,000 ______________________________________________
Allocation ::CharacteristicsCharacteristics ::
The entry of planned items (memo records) is split into three sections:
1. planning data (date, group, expiration date)2. amount data (currency, exchange rate, etc.)3. additional information (allocation, characteristics, description, etc.)
- The planning type determines the entry level, the entry screen and the expiration.- The expiration date shows how long the payment advice is included in planning.- The allocation can be freely defined.- The characteristics are also freely definable. They help you quickly identify the records.- The transaction type accelerates the comparison of payment advices and bank statements.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 816/889
© SAP AG
Editing Payment Advices
SS CCCC ACCT NAMEACCT NAME PTPT DATEDATE AMOUNTAMOUNT ___________________________________________________
X FD00 BANKA AU 08/04/95 10,000.00
TransferTransfer
Archive AArchive A
AU = A rchive AAU = Archive A
Retention prd : 1Retention prd : 1
The payment advices for editing can be changed, archived or reactivated (=transfer).
The wide range of selection options simplifies searching for specific payment advices.
Archived payment advices are no longer included in planning.
The planning type (e.g. UC) determines the archive (e.g. A) in which a payment advice is stored.
Archives are freely definable. They are differentiated by the retention period.
The retention period shows how many months a record remains in the system before it is deleted in areorganization run.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 817/889
© SAP AG
Payment Advice Journal
Company code : FD00FD00CashCash mgmt position : XX
:
User : Smith :
ExecuteExecute
Journal from 0808/04/9304/93 ____________________________
PaymentPayment advice 1 5,000.005,000.00PaymentPayment advice 2 4,000.004,000.00
____________________________
Total 9,000.009,000.00
Payment A dvice Journal ReportingPayment A dvice Journal Reporting
In the payment advice journal, the system lists payment advices according the selection criteria you
specify.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 818/889
© SAP AG
Summary
l Payment ad vices anticipate bank statement pos tings.They are also used for adjustment entries.
l When a payment advice is archived or has a utomaticallyexpired, its amoun t is no longer taken into account in y ourplanning.
© SAP AG
Chapter Customizing Manual Planning
l Planning types
l Archiving and automatic expiration
l Archive retention period
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 819/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 820/889
© SAP AG
Planning Types
CACA CACA UU XX 0101 +++ . . .+++ . . .
:: :: Confirmed adviceConfirmed advice
Plan.Plan.
typetypeLevelLevel Archiv.Archiv.
cat.cat.Auto.Auto.
exp.exp.NumberNumber
rangerange. . . + . . . 1. . . + . . . 1
Planning type textPlanning type text
Structuring Manual planningStructuring Manual planning
The planning type or payment advice type is freely definable. It specifies the additional characteristics
of the payment advice (level, archiving category, expiration date, number range and field selection).
The level enables you to make a qualitative analysis about the value of a planned item. The systemchecks the level.
The archiving category determines how long a manually planned item remains in the archive before itis reorganized (see 3-4).
The option “Automatic expiration” indicates whether memo records of a planning type become invalidautomatically (“X”) after they reach the expiration date or whether they become invalid when they arearchived.
The number range controls number assignment for memo records.
The field status definition is used to control which fields are ready for input.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 821/889
© SAP AG
Archive / Automatic Expiration
Planningtype
Archiv.category
Valuedate
fieldprotect.
manuallyentered
notentered
Reorg.Expiration date
AA A 01/25/96 X 01/26/96 1)
AB 01/25/96 X 01/26/96 2)
AC A 01/25/96 X (01/25/96) 3)
AD 01/25/96 4)
1) If the CPU date is after the expiration date, the payment advice is no longer included in the cash
management position. It can then be archived. A reorganization can be made
a) after the expiration date runs out or
b) after the archive retention period runs out.
2) Same as 1)Archiving is not possible. Reorganization is carried out after the expiration date runs out.
3) Same as 1)The expiration date is automatically set as the value date.
4) The payment advice is effective until 12/31/9999 (expiration date set internally).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 822/889
© SAP AG
Archive: Retention Period
A 2
B 5
:
ArchivingArchiving
categorycategoryRetentionRetention
periodperiod
Structuring Retention period ArchiveStructuring Retention period Archive
The archiving category is freely definable.
The retention period is specified as months.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 823/889
© SAP AG
Summary
l Planning types represent the probability of cash receipt orcash disbursement that you plan.
l The values of paym ent advices are eliminated byarchiving or deleting the payment advices after the actualposting has been made.
© SAP AG
Chapter Customizing Manual Planning
l Planning types
l Archiving and automatic expiration
l Archive retention period
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 824/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 825/889
© SAP AG
Planning Types
CACA CACA UU XX 0101 +++ . . .+++ . . .
:: :: Confirmed adviceConfirmed advice
Plan.Plan.
typetypeLevelLevel Archiv.Archiv.
cat.cat.Auto.Auto.
exp.exp.NumberNumber
rangerange. . . + . . . 1. . . + . . . 1
Planning type textPlanning type text
Structuring Manual planningStructuring Manual planning
The planning type or payment advice type is freely definable. It specifies the additional characteristics
of the payment advice (level, archiving category, expiration date, number range and field selection).
The level enables you to make a qualitative analysis about the value of a planned item. The systemchecks the level.
The archiving category determines how long a manually planned item remains in the archive before itis reorganized (see 3-4).
The option “Automatic expiration” indicates whether memo records of a planning type become invalidautomatically (“X”) after they reach the expiration date or whether they become invalid when they arearchived.
The number range controls number assignment for memo records.
The field status definition is used to control which fields are ready for input.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 826/889
© SAP AG
Archive / Automatic Expiration
Planningtype
Archiv.category
Valuedate
fieldprotect.
manuallyentered
notentered
Reorg.Expiration date
AA A 01/25/96 X 01/26/96 1)
AB 01/25/96 X 01/26/96 2)
AC A 01/25/96 X (01/25/96) 3)
AD 01/25/96 4)
1) If the CPU date is after the expiration date, the payment advice is no longer included in the cash
management position. It can then be archived. A reorganization can be made
a) after the expiration date runs out or
b) after the archive retention period runs out.
2) Same as 1)Archiving is not possible. Reorganization is carried out after the expiration date runs out.
3) Same as 1)The expiration date is automatically set as the value date.
4) The payment advice is effective until 12/31/9999 (expiration date set internally).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 827/889
© SAP AG
Archive: Retention Period
A 2
B 5
:
ArchivingArchiving
categorycategoryRetentionRetention
periodperiod
Structuring Retention period ArchiveStructuring Retention period Archive
The archiving category is freely definable.
The retention period is specified as months.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 828/889
© SAP AG
Summary
l Planning types represent the probability of cash receipt orcash disbursement that you plan.
l The values of paym ent advices are eliminated byarchiving or deleting the payment advices after the actualposting has been made.
© SAP AG
Chapter Customizing Check Deposit
l Internal transactions
l External transactions
l Posting
l Screen temp lates
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 829/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 830/889
© SAP AG
Transactions
PostingPosting
Int. trans. 0003Int. trans. 0003
DebitDebit 4040 BANKBANK Bank acctBank acct
CreditCredit 5050 Cash rec.Cash rec.
Doc. typeDoc. type SASA
. . .. . .
AllocateAllocate TransactionsTransactions
TransTrans Int transInt trans Acct modAcct mod Tran val dte . . .Tran val dte . . .
CH KCHK 00030003
::
Internal transactionsInternal transactions
Int trans.Int trans. TextText
::
00030003 Check depositCheck deposit
::
Business volume Check depositBusiness volume Check deposit
Internal transactions (standard) represent typical bank postings. They are freely definable.
When you allocate the internal transaction to a transaction name, you can then also post the internaltransaction in check deposit. The transaction name is freely definable.
Transaction value date: name of the rule for determining the value date from the posting date (e.g.posting date + 2 days). You define the rule with the bank terms.
The system uses the internal transaction to determine the information necessary for posting (postingkeys, accounts, document type).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 831/889
© SAP AG
Posting and Account Determination
PostingPosting
GotoGoto AccountsAccounts
::Acct symbol . . .Acct symbol . . . CurrencyCurrency G/L accountG/L account
INCMING CHCKINCMING CHCK ++ ++++++++08++++++++08INCMING CHCKINCMING CHCK USDUSD ++++++++19++++++++19CHCK CLEARNGCHCK CLEARNG ++ ++++++++17++++++++17
::
Business volume Check DepositBusiness volume Check Deposit
CompComp
CompComp
Internal transactionInternal transaction 00030003
Posting areaPosting area 11
DebitDebit 40 INCMING CHCK
CreditCredit 50 CHCK CLRING
Document typeDocument type SA Posting typePosting type 1
Internal transaction 0003Internal transaction 0003
Posting areaPosting area 22
DebitDebit 40 CHCK CLRING
CreditCredit
Document typeDocument type DZ Posting typePosting type 8
The system uses the posting area to determine whether it should post the items to the general ledger
(1) or subledger (2).
The G/L accounts are found using the account symbols (INCOMING CHECK).
Partially masked entries refer to the clearing account that belongs to the G/L account.
The system uses the entry in the “Currency” field to send checks in foreign currency to the requiredforeign currency account.
Select the compression indicator to have the system post the checks as a total rather than individually.
The posting type determines the posting rules (e.g. G/L posting, subledger posting).
A posting key and account is not entered for posting area 2 (subledger), since the data required forclearing the item is obtained from the check (issuer, document number, etc.).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 832/889
© SAP AG
Simulating the Postings
Posting Goto SimulationPosting Goto Simulation
::Internal transactionInternal transaction 0003Posting areaPosting area 1
::
CurrencyCurrency USD
Acct to be replacedAcct to be replaced 113100
SimulateSimulate
Debit Credit
::G/L accountG/L account 113108 G/L accountG/L account 113109Acct symbolAcct symbol Incmng chck Acct symbolAcct symbol Check clearing
::
By simulating the postings, you can test the effects of postings on the new bank accounts that you
create.
Account to be replaced: Enter the (new) bank account you want to test.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 833/889
© SAP AG
Creating Screen Variants
Business volume Specifications for check depositBusiness volume Specifications for check deposit
Maintain variantsMaintain variants
VariantVariant VAR1VAR1DescriptionDescription Variant 1Variant 1
Number of linesNumber of lines 11
ContinueContinue
::Fields of the variantFields of the variantColumn Offset Current fields Possible fields
11 33 AmountAmount AmountAmount22 1818 Customer matchcodeCustomer matchcode 13-digit check number13-digit check number:: ::
The fields required for checks entry are selected in the order you want them displayed on the screen.
To do this, place the cursor on a possible field, and double click on the field or select it using the menuoption.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 834/889
© SAP AG
Summary
l The allocation of internal transactions to externaltransactions facilitates account determination.
l The po sting type option triggers the postings.
l You can set up screen templates with selection fieldsaccording to your requirements.
© SAP AG
Chapter Bank Statement: Manual Entry
l Technical procedure
l Entry procedure
l Selection of o pen customer items
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 835/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 836/889
© SAP AG
Manual Bank Statement: Procedure
Bank statementBank statement Manual entryManual entry TemporaryTemporary
datasetdataset
GeneralGeneralledgerledger
documentsdocuments
SubledgerSubledger
documentsdocuments
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 837/889
© SAP AG
Entering the Bank Statement
Start variantStart variant :: SAP1SAP1
Cust. matchcode IDCust. matchcode ID :: DD
Vendor matchcode ID:Vendor matchcode ID: KK
Processing typeProcessing type :: 11
Int. bank determin.Int. bank determin. :: XX
SettingsSettings SpecificationsSpecifications
The start variant specifies the account assignment variant for the individual postings.
The matchcode ID and the further processing type determine whether the postings in the batch inputsession are made online or in the background.
If you select internal bank determination, the system identifies the bank using the internalidentification (house bank, bank account key) you specify on the next screen.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 838/889
© SAP AG
Processing the Bank Statement (1):Bank and Payment Advices
::House bankHouse bank :: CITIBank account IDBank account ID :: USD
::
ControlControl::
Selection of payment advicesSelection of payment advicesPlanning typePlanning type :: ABAB
Statement dateStatement date ::
Planning date fromPlanning date from :: Planning date to :Planning date to :::
Further processingFurther processing
Bank posting sessionBank pos ting session::
House bank or bank account ID: Here you enter the cash management account name (for internal
bankdetermination).
Selection of payment advices: You can select the payment advices entered for the bankstatement
using various criteria.
You can also enter the session names for further processing.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 839/889
© SAP AG
Processing the Bank Statement (2):Bank Document / Selection
Bank acct 548333Bank acct 548333 G/L account 113100G/L account 113100 C.code FD00C.code FD00 CurrencyCurrency USDUS D
Bank statement itemsBank statement items
TranTran Value dateValue date AmountAmount Doc. no.Doc. no. Cust MCCust MC AllocationAllocation
11 12/23/9312/23/93 1000010000 18000000001800000000 cust.cust. HugoHugo
::
Outgoing invoice
Doc. no. 1800000000
Master Master
Sort field: cust. Sort field: cust
Outgoing invoice Outgoing invoice
:Amount: Allocation: Hugo
You use the transaction to control which type of bank posting you are processing, for example, credit
memo, wire transfer or check payment. Transaction types are freely definable in customizing.
Individual documents are selected in subledger accounting by using certain criteria (e.g. documentnumber) or by using the matchcode (account determination) and additional information (documentdetermination) such as the amount, allocation, posting date or document date. The selection fields thesystem displays depend on the account assignment variant and interpretation algorithm you are using.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 840/889
© SAP AG
Processing the Bank Statement (3):Further Processing
: : SpecificationsPost Planning types
Deletion indicatorDisplayOverview
:
Temporary datasetFEBFEB
SettingsSettingsBank statementBank statement EditEdit
Bank statements you enter can be displayed, changed or deleted before posting.
The “Post” option generates the batch input sessions required for the bank account postings andsubledger account postings (postings cannot be made twice).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 841/889
© SAP AG
Summary
l The program for ma nual bank statement entry generatesthe postings for the bank accounts and subledgeraccounts.
l Account determination and open item selection can becarried out using various criteria.
© SAP AG
Chapter Customizing the M anual Bank Statement
l Allocating statement transactions to internaltransactions
l Account determination using internal transactions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 842/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 843/889
© SAP AG
Transactions
Internal transactionsInternal transactions
Int. transInt. trans TextText
00010001 cash receipt via interim accountcash receipt via interim ac count
00020002 outgoing checkoutgoing check
::
Business volume Manual bank statementManual bank statement
AllocateAllocate TransactionsTransactions
TransTrans Int. transInt. trans Acct mod.Acct mod. AlgthmAlgthm TextText
00010001 00010001 Cash receiptCash receipt
PAYTPAYT 00020002 Check paymentCheck payment
::
Internal transactions (standard) represent typical bank postings. They are freely definable.
You have to assign a transaction name (freely definable) to the internal transaction. The transactionname is used during statement entry. The system uses the internal transactions to find the informationrequired for posting (posting rules and account determination rules).
Using account modification, you can have the system post to accounts that differ from the standardaccount assignment.
The interpretation algorithm specifies which fields the system evaluates for the clearing procedure orfor finding the documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 844/889
© SAP AG
Postings
Int. transInt. trans TextText
00010001 Cash receipt via interim accountCash receipt via interim account
::
Business volume Manual bank statement PostingBusiness volume Manual bank statement Posting
PostingPosting
Internal transactionInternal transaction 00010001Posting areaPosting area 11DebitDebit 40 BANK Bank accountBank accountCreditCredit 50 CASH REC Cash receipt acctCash receipt acct
Document typeDocument type SA Posting typePosting type 1
Internal transactionInternal transaction 00010001Posting areaPosting area 22DebitDebit 40 CASH REC Cash receipt acctCash receipt acctCreditCreditDocument typeDocument type DZ Posting typePosting type 8
The posting rules and other necessary information (posting keys, accounts, etc.) are found using the
internal transactions.
The posting area determines whether the item is posted to the general ledger (1) or subledger (2).
Accounts are specified by using account symbols. The system uses these symbols to determine theaccount number.Advantage: New table entries are not required for the same type of posting at different banks.
The posting type specifies the posting rules (G/L postings, subledger postings, clearing entries, etc.).
One posting key and account is not entered for posting area 2 (subledger), since the data required forclearing the item is obtained from the statement (document number, matchcode, amount, allocationetc.).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 845/889
© SAP AG
Account Determination
Customizing: Posting - Goto - Accounts
Application 0001 Bank statem en t / check d epositChart of accts CAUS
Acct symbolAcct symbol Acct modificationAcct modification CurrencyCurrency G/L accountG/L account
BANK + + ++++++++++BANK + USD ++++++++19CASHREC + + ++++++++0900 + + ++++++++++01 + + 479000
:
Bank accountsBank statement
CITICHCK
:
House bank : CITIAccount ID : GIRO
:
Bank account : 91005181G/L account : 113100
:
Business volume Manual bank statement Posting AccountsBusiness volume Manual bank statement Posting Accounts
Rules for Account Determination:
1. The account symbol determines which G/L account the system posts to.
2. The system determines the G/L account by using the G/L account number (fully masked entry) thatyou
assign to an account ID.
3. Partially masked entries refer to the clearing account that belongs to the G/L account.
4. The system uses the entry in the “Currency” field to post checks in foreign currency to the requiredforeign currency account
5. Specifications in the account modification column are user-definable. They are required by theuser exit
for company-specific posting transactions, for example, for breaking down account transactionsaccording to accounting clerks, incoming or outgoing payments; or for selecting transactions by
deliverynote number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 846/889
© SAP AG
Summary
l The transactions on the bank statement are allocated tointernal transactions. These internal transactions controlaccount determination and the procedure for findingposting information.
© SAP AG
Chapter Customizing the M anual Bank Statement
l Allocating statement transactions to internaltransactions
l Account determination using internal transactions
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 847/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 848/889
© SAP AG
Transactions
Internal transactionsInternal transactions
Int. transInt. trans TextText
00010001 cash receipt via interim accountcash receipt via interim ac count
00020002 outgoing checkoutgoing check
::
Business volume Manual bank statementManual bank statement
AllocateAllocate TransactionsTransactions
TransTrans Int. transInt. trans Acct mod.Acct mod. AlgthmAlgthm TextText
00010001 00010001 Cash receiptCash receipt
PAYTPAYT 00020002 Check paymentCheck payment
::
Internal transactions (standard) represent typical bank postings. They are freely definable.
You have to assign a transaction name (freely definable) to the internal transaction. The transactionname is used during statement entry. The system uses the internal transactions to find the informationrequired for posting (posting rules and account determination rules).
Using account modification, you can have the system post to accounts that differ from the standardaccount assignment.
The interpretation algorithm specifies which fields the system evaluates for the clearing procedure orfor finding the documents.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 849/889
© SAP AG
Postings
Int. transInt. trans TextText
00010001 Cash receipt via interim accountCash receipt via interim account
::
Business volume Manual bank statement PostingBusiness volume Manual bank statement Posting
PostingPosting
Internal transactionInternal transaction 00010001Posting areaPosting area 11DebitDebit 40 BANK Bank accountBank accountCreditCredit 50 CASH REC Cash receipt acctCash receipt acct
Document typeDocument type SA Posting typePosting type 1
Internal transactionInternal transaction 00010001Posting areaPosting area 22DebitDebit 40 CASH REC Cash receipt acctCash receipt acctCreditCreditDocument typeDocument type DZ Posting typePosting type 8
The posting rules and other necessary information (posting keys, accounts, etc.) are found using the
internal transactions.
The posting area determines whether the item is posted to the general ledger (1) or subledger (2).
Accounts are specified by using account symbols. The system uses these symbols to determine theaccount number.Advantage: New table entries are not required for the same type of posting at different banks.
The posting type specifies the posting rules (G/L postings, subledger postings, clearing entries, etc.).
One posting key and account is not entered for posting area 2 (subledger), since the data required forclearing the item is obtained from the statement (document number, matchcode, amount, allocationetc.).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 850/889
© SAP AG
Account Determination
Customizing: Posting - Goto - Accounts
Application 0001 Bank statem en t / check d epositChart of accts CAUS
Acct symbolAcct symbol Acct modificationAcct modification CurrencyCurrency G/L accountG/L account
BANK + + ++++++++++BANK + USD ++++++++19CASHREC + + ++++++++0900 + + ++++++++++01 + + 479000
:
Bank accountsBank statement
CITICHCK
:
House bank : CITIAccount ID : GIRO
:
Bank account : 91005181G/L account : 113100
:
Business volume Manual bank statement Posting AccountsBusiness volume Manual bank statement Posting Accounts
Rules for Account Determination:
1. The account symbol determines which G/L account the system posts to.
2. The system determines the G/L account by using the G/L account number (fully masked entry) thatyou
assign to an account ID.
3. Partially masked entries refer to the clearing account that belongs to the G/L account.
4. The system uses the entry in the “Currency” field to post checks in foreign currency to the requiredforeign currency account
5. Specifications in the account modification column are user-definable. They are required by theuser exit
for company-specific posting transactions, for example, for breaking down account transactionsaccording to accounting clerks, incoming or outgoing payments; or for selecting transactions by
deliverynote number.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 851/889
© SAP AG
Summary
l The transactions on the bank statement are allocated tointernal transactions. These internal transactions controlaccount determination and the procedure for findingposting information.
© SAP AG
Chapter Bank Statement: Electronic Entry
l Technical procedure
l Interpreting the note to payee
l Entry
l Postprocessing
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 852/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 853/889
© SAP AG
Electronic Bank Statement: Features (1)
Postings can be made immediately (call transaction).Postings can be made immediately (call transaction).
Bank account session and sub ledger session can be executedBank account session and subledger session can be executedtogether or separately.together or separately.
Note to payee fields can be interpreted via docum ent numberNote to payee fields can be interpreted via docum ent numberor reference document number for the clearing procedureor reference docum ent number for the clearing procedure(standard).(standard).
Posting rules and account determination are freely definablePosting rules and account determination are freely definable
in customizing.in customizing.
Batch input sessions are generated (a session for bankBatch input sessions are generated (a session for bankaccounts and subledger accounts for each bank statement).accounts and subledger accounts for each bank statement).
Data (MultiCash or BCS ) are imported into a tem porary datasetData (MultiCash or BCS) are imp orted into a temporary datasetin the SAP System.in the SAP System.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 854/889
© SAP AG
ll Number ranges can be specified for interpretation.Number ranges can be specified for interpretation.
ll Customer-specific item identification (customer master) canCustomer-specific item identification (customer master) canbe set up using se lection rules.be set up using selection rules.
ll Posting entries can be broken down (i.e. by A/R clerk) by usingPosting entries can be broken down (i.e. by A/R clerk) by usingthe bundling option.the bundling option.
ll User exits can be created for spec ific interpretation of note toUser ex its can be created for spec ific interpretation of note topayee fields:payee fields:-- to generate clearing informationto generate clearing information-- to alter accoun t determinationto alter account determination-- to distribute transactions to several sessions per bankto distribute transactions to several sessions per bank
statement and posting areastatement and posting area
ll Posting proposals that cannot be cleared can be subsequentlyPosting proposals that cannot be cleared can be subsequently
processed directly or in the batch input session.processed directly or in the batch input session.ll Lists:Lists:
-- bank statementbank statement-- posting proposalsposting proposals-- line items that are not usableline items that are not usable-- processing statisticsprocessing s tatistics
Electronic Bank Statement: Features (2)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 855/889
© SAP AG
BanksBanks
ManualManualbank statementbank statement
Check depositCheck deposit
Area-specificprocessing
Interpretationvia user exit
BankBankdata bufferdata buffer
SubledgerSubledgeraccountingaccounting
Bank-relatedBank-relatedaccountingaccounting
Batch Input
Batch Input
SWIFT MT 940SWIFT MT 940
BACSBACS UKUK
ETEBACETEBAC FF
Fides ARSFides ARS CHCH
MulticashMulticash DD
BC SBCS NLNL
CHCH
AA
CashCashManagementManagement
DirectDirectpostingposting
Electronic Bank Statement - New Formats Supported
BCS: Banking Communication Standard (predefined by banks).
Import procedure:FTAM (not coded), ZVDU (coded). With the bank data, the conversion program (e.g.
MultiCash) generates two files for further processing, a statement file and a line item file(AUSZUG.TXT, UMSATZ.TXT).
SAP information (chart of accounts, company code, internal transactions, etc.) is added to the data inthese files during conversion. The standard program creates two batch input sessions (general ledger,subledger) per account statement. A user exit can carry out your company-specific processingtransactions, for example, sessions for cash inflows and outflows, for clearing entries or for eachaccounting clerk.
The session for “bank postings” should be generated and processed first due to system performance
and processing reasons.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 856/889
© SAP AG
Interpreting the Note to Payee
BankBankdatadata
bufferbuffer
Bank indexBank index
BNO.:BNO.: XYXYACCT:ACCT: 123123CUST:CUST: custcust
BankBankdatadata
bufferbuffer
BatchBatchinputinput
ADVICEADVICE
ADVKADVKADVPADVPADVRADVR
Customer
Post-processing
Item notidentifiable /
cannot beposted
Name: . . .. . .
Sel. rule: 001
Customizing
Sel. rule: 001= reference
documentnumber
Postdirectly
Note topayee: 007
Wire transfer. . .
BNO. xy acct
The system determines the payer by using the payer’s bank details (secondary index).
The selection rule from the customer master record specifies which details the customer pays with(e.g. reference document number).
The system searches the lines of the note to payee on the bank statement according to these criteria.
You can have the system read and clear the documents it finds either directly or via batch input.
Immediate posting: If a document cannot be identified or cleared (e.g. underpayment), the systemcreates a payment advice that you can manually process later.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 857/889
© SAP AG
Electronic Bank Statement
ImportImport
XX Import dataImport data
Elect. bank statement formatElect. bank statement format MM
Statement fileStatement file A:\STATE.TXTA:\STATE.TXT
Line item fileLine item file A:\ITEM.TXTA:\ITEM.TXT
PC uploadPC upload
Post imm ediatelyPost imm ediately Only bank postingsOnly bank postings
Generate batch inputGenerate batch input 11 Session namesSession names
. . .. . .
Cash mgmt advicesCash mgm t advices 0202 Planning typePlanning type SummarizationSummarization
User exitUser exit
Selection fieldSelection field DOCNODOCNO 1212. . .. . .
BundlingBundling 11. . .. . .
Print bank statementPrint bank statement
Print posting logPrint posting log
To have the system read the data, select the “Import data” option.
Format: ID for the format you require, for example M (MultiCash).
Statement file and line item file: Enter the file names including the path name.
The session for bank postings should be generated and processed first due to system performance andprocessing reasons. Items cannot be posted twice.
Logs are helpful during program configuration.
Post immediately: posting via call transaction
Cash management advices: A payment advice is created for each line item (only during batch input).
Summarization: One payment advice is created for all line items with the same value
date. Bundling: Items are combined according to particular criteria (e.g. accounting
clerk).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 858/889
© SAP AG
Electronic Bank Statement: Printout
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------CitiBankAccount holder: Alford Inc.Bank no.: 66010075 Account number: 179097-756 Statement number: 00051
Currency: USD Statement date: 09/24/1993
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------
No. Value Pstng Note to payee Posting text BTC Journal Amountdate date
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------
B eginning ba lan ce 3 3,9 00 .0 0-----------------------------------------------
00001 09/24 09/24 CHECK DEPOSIT 070 30,000.0000002 09/24 09/24 Document 1500000285 004 - 3,300.0000003 09/24 09/24 Your invoice 1710000865 CREDIT MEMO 0XX 207,000.00
Doc. date 04/03/9300004 09/24 09/24 Check 1500000282 001 - 600.0000005 09/24 09/24 Inv. from 06/03/93 051 10,700.00
Inv. no. 17100008 111cash discount 3 %
00006 09/24 09/24 Inv. from 06/12/93 051 1,000,000,000.00---------------------------------------------Debit total 0.00Credit total 0.00---------------------------------------------Ending balance 1,000,277,700.00
Unlike the paper statement, the electronic statement does not separate statements and transaction
explanations.
If the selection field is set to ' BELNR' or ' XBELNR', the system searches for- the document number or external document number in the “Note to payee” field when incoming
payments have been made, or- the document number when outgoing payments have been made.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 859/889
© SAP AG
Company code FD00
House bank CITI
Account ID CHCK
. . .
Statement status 1 All line items
Bundle number
. . .
Posting area 2 Subledger
Posting method A Display all screens
Electronic Bank Statement: Postprocessing
Transactions the system cannot identify or post are manually processed afterwards.
For the required bank statement, you select:
all line items or only those not posted,
the bundling number,
the G/L postings or the subledger postings,
whether all screens or only incorrect screens are displayed.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 860/889
© SAP AG
Important Notes
Generate / process the session with bankGenerate / process the session with bankaccount postings first (performance)!account postings first (performance)!
Transactions cannot be posted twiceTransactions cannot be posted twice(status management).(status management).
Once a transaction is in a sess ion, it isOnce a transaction is in a session, it is
considered to be posted.considered to be posted.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 861/889
© SAP AG
Summary
l The electronic bank statement generates the postings forbank accounts and subledger accounts via batch input ordirectly.
l Customers are identified by interpreting the note to payeeor the details of the sending bank.
l Open items are identified using the docum ent number orselection rules (customer mas ter).
© SAP AG
Chapter Customizing the Electronic BankStatement
l External transactions (BTC) and internal transactions
l Interpretation of the note to payee
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 862/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 863/889
© SAP AG
Transactions
Allocate Banks Internal transactions
Bank key Bank acct Trans. type
100 200 30 548333 MT940100 200 30 888333 MT940300 500 00 6097612 MT940622 512 50 + MT940
. . .
Int trans. Text
1000 Credit memo2000 Debit memo
. . .
Business volume Electronic bank statement Internal transactionsBusiness volume Electronic bank statement Internal transactions
Allocate Transactions Posting Ext. trans. Sign Int trans. Int algthm Internal transaction: 1000
051 + 1000 1 Posting rule051 - 2000 1 Account assignment052 + 1000 1
. . .
Recommended customizing procedure:
1.) Define the transaction (user-definable). Transaction types are used to convert typical banktransactions (external transactions) into system-specific internal transactions.
2.) Define the internal transactions. The system use these transactions to determine the posting rules.(Usually the internal transactions for the manual bank statement can be used.)
3.) Allocate the external transactions (e.g. outgoing payments) to the internal transactions (Note the+/- sign!).
Advantage: The same transaction can be used for several external transactions from differentbanks.
4.) The system posts to the (internal) bank accounts and subledger accounts by using the internaltransactions and the posting and account determination rules stored for these transactions (see
manual bank statement in customizing).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 864/889
© SAP AG
Account Determination
MT940 051 1000
MT940 Wire transfer 1000
:
Bank statementBank statementCustomizingCustomizing
AllocateAllocate TransactionsTransactions
Trans. typeTrans. type Ext. trans.Ext. trans. . . .. . . Int. trans.Int. trans.::
BTCBTC :: 051051
. . .. . .
Posting textPosting text :: Wire transferWire transfer
::
Electronic bank statement Posting and bank allocationElectronic bank statement Posting and bank allocation
The system performs a three-step search on the bank statement in order to supply the internal
transactions with the information (external transaction) required for the posting rules and accountdetermination.
Search Hierarchy
1. Business transaction code (BTC)If this field is not specified or is specified with “0XX”. . .
2. Posting text
3. If there is no entry here, the transaction cannot be posted (subledger).But if an internal transaction cannot be found for an external transaction, a message to maintain the
appropriate table is output in the log.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 865/889
© SAP AG
Clearing Open Items
OI 1500000285
OI 17100008111
Bank statement
:Note to payee . . .Check 1500000285Inv. no. 17100008111
:
Vendor
Customer
The system requires the following bank statement information for the standard program to find and
clear an open item in the subleger (subledger session):
Customer clearing Vendor clearing
1. document number or 1. document number or 2. reference document number or 2. amount3. amount
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 866/889
© SAP AG
Chapter Summary
l The business transaction code d etermines the postingprocedure and account determination within bank-relatedaccounting.
l The interpretation of the note to payee specifies
a) the account determination and
b) document determination within subledger accounting.
l Account determination (subledger) can also be m ade byinterpreting the details of the sending bank.
© SAP AG
Chapter Liquidity Forecast
l Projecting collections and disbursements from FI,SD and MM
l Individual planning and planned items
l Automatic maintenance (reversal, document change)
l Customer payment history
l Grouping by planning groups
l Additional information (e.g. blocked items, specialtransactions)
l Currency exposure
l Variable breakdown of planned items (days, weeks,months)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 867/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 868/889
© SAP AG
Integration: Liquidity Forecast
FIFI FIFI
Planning andanalyses
Financial AccountingFinancial Accounting Cash ManagementCash Management
Accounts receivableAccounts receivable Liquidity forecastLiquidity forecast
Payment historyPayment history
SalesSales PurchasingPurchasing
customer orderscustomer orders purchase orderspurchase orders
SDSD MMMM
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 869/889
© SAP AG
Requirement I: Planning Groups
France (E4)France (E4)
OtherOtherforeign(E5)foreign(E5)Cash discountCash discount
method (E2)method (E2)Bank collectionBank collection
(E1)(E1)NetNetmethod (E3)method (E3)
FranceFrance
FI =FI =posting /salesposting /sales
FW =FW =bills of exchangebills of exchange
XA =XA =block reason 'A'block reason 'A'
Groups :Groups :- custom ers with
same history- of particular interest
Levels:Levels:balance specificationsby levels
CustomersCustomers
Like vendors, customers are divided into planning groups
Criteria are user-definable, for example, for net payment method.
Levels provide information about the type of account transaction.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 870/889
© SAP AG
Account numberAccount number
CustCust1
Company codeCompany code FD00
::
Planning group E2 DomesticPlanning group E2 Domestic
Requirement II: Master Record
Ready for entryReady for entry
A1 . . . . . .. .
E2 Domesticcustomer
. . .
You have to enter a defined planning group in the master record in order for the system to transfer data
between the customer/vendor accounts and the liquidity forecast.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 871/889
© SAP AG
Liquidity Forecast
_______________________________________
Liquidity forecast . . . . . XX:
Grouping . . . . . . . . . . . . . . . TOTALTOTALDisplay as of . . . . . . . . . . . . . . . “Date”“Date”
:
:Display type . . . . . . . . . . . . . . . . KVKV
Company code . . . . . . . . . . . . . FD00FD00
The liquidity forecast menus offer the same functionality as in the menus for the cash management
position.
Special feature: Display type CD (cumulative display according to distribution)DD (delta display; inflows and outflows by distribution)
(see 16-3)
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 872/889
© SAP AG
Paym ent History - Planning Date
Account numberAccount number Cust1Cust1
Company codeCompany code FD00FD00
Rec pmnt hist.: XRec pmnt hist.: X
X : planning dateplanning date = Csh dis.1 +/- pmnt historyCsh dis.1 +/- pmnt history
if customer usually takesif customer usually takescash discountcash discount
Net +/- payment historyNet +/- payment history
if customer usually makesif customer usually makesnet paymentnet payment
'_' : planning date =planning date = cash discount 1 due datecash discount 1 due date
The system takes account of the customer payment history (cash discount) when determining the
planning date if you select the “Rec pmnt hist.” field in the customer master record (record paymenthistory).
The last three periods in which payments have been made are taken into account (short term paymenthistory).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 873/889
© SAP AG
Outstanding Checks and Bills of Exchange
Chart of accounts :Chart of accounts : GKRGKR
G/L accountG/L account :: checks payablechecks payable
::
The program for outstanding debts lists balances, line items, and float times of checks and bills of
exchange.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 874/889
© SAP AG
Integration : Paym ent Blocking Indicator
Payment blocking indicator Ain the master record
Vendor / customerVendor / customer
(change not automatic)
Payment blocking indicator A/Rin the line item
X + pay. block indicatorX + pay. block indicator
FI document entryFI document entry
Planning levelPlanning level
in documentin document
XA
XR
Automatic maintenance: Items are automatically transferred to the block level after the payment
blocking indicator is set.
Once you set a block in the master record, it applies to all documents posted thereafter.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 875/889
© SAP AG
Integration : Special Transactions
Master recordMaster recordvalidationvalidation
Special G/L level
Transaction typeTransaction type
ValidationValidation
FI document entryFI document entry
Planning levelPlanning level
in the documentin the document
F0
FF/FW
Line items resulting from special transactions are transferred to a special level.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 876/889
© SAP AG
Features
Projecting receipts and disbursements from FI, SD and M M
Individual planning and planned items
Automatic maintenance (reversal, document change)
Custom er payment behavior included in the forecast
Grouping by planning groups
Additional information (blocked items, special transactions)
Currency exposu re taken into account
Variable breakdown of planned items (days, weeks, months)
Liquidity ForecastLiquidity Forecast
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 877/889
© SAP AG
Chapter Summary
l The liquidity forecast is used to m onitor incoming an doutgoing payments. All documents posted in subledgeraccounting are aggregated on line.
l Payment history and document changes a re also takeninto account on line.
l The cash managem ent position and liquidity forecastproduce the total liquidity of a com pany.
© SAP AG
Chapter Customizing the Liquidity Forecast
l Field selection and configuration
l Display types
l Screen control
l Levels (blocked)
l Integrating special transactions
l Integrating MM and SD
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 878/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 879/889
© SAP AG
Master Data Subledger Accounts
Change customer / vendorChange customer / vendor
Customer / Vendor ControlsCustomer / Vendor Controls
AccountAccountgroupgroup
Transaction-dependentTransaction-dependentfield selectionfield selection
Company-code-dependentCompany-code-dependentfield selectionfield selection
You can control the field status on particular screens directly in the Cash Management IMG. You can
do this at different levels:
- for all customers or vendors of an account group or a company code
- for all customers or vendors that are created or changed in accounting (sales, centrally).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 880/889
© SAP AG
LevelLevel +/- sign+/- sign DaysDays PercentagePercentage
UAUA
UAUA
UAUANINI
NINININI
NINI
NINI
00
11
1100
1122
11
22
++
--
++++
--
--
5050
3030
20204040
20201010
2020
1010
Cash m anagement positionCash m anagement position
Liquidity forecastLiquidity forecast
Display type :Display type : C / DC / D......
......
Structuring Distribution functionStructuring Distribution function
Percentage Distribution
When you select the cumulative and distributed display as well as the display distributed by inflows
and outflows, the system will distribute memo records and summary records for each level according tothe specifications that you can define.
Items are distributed before or after the determined value date using the +/- signs, days and percentagesthat you specify.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 881/889
© SAP AG
Planning Data: Manual Definition
Plng groupPlng group LevelLevel SCnSCn Short textShort text DescriptionDescription
A1 F1 X D. cust. Domestic customersE1 F1 High risk High risk customers:
Document entryDocument entry
CustomerCustomerCC: FD00CC: FD00 ExtrasExtras
:: Additional dataAdditional data:: Planning group E1Planning group E1:: ::
Planning datePlanning date 08/04/9308/04/93Planning levelPlanning level F1F1::
Master data Subledger accountsMaster data Subledger accounts
Planning groups differentiate customers and vendors according to particular characteristics (customer
in France), behavior (takes cash discount) or risks (credit rating). They are user-definable and areentered in the “Planning group” field in the customer or vendor master record.
If you select the “Screen control” option (SCn), the “Planning date” and “Planning level” fields areready for input when documents are entered or changed. You can overwrite the values the systemautomatically defaults for these fields.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 882/889
© SAP AG
Blocked Documents
F1 XX Released for payt
F1 A XA Payment blocked
F1 R XR Invoice verification:
Level Block ind. Blocked level . . . Description
Structuring Main tain b locked leve ls
You can allocate blocked levels or block indicators to the standard levels.
The system then assigns the amount to the blocked level when the posting is made with a paymentblock. If the document is unblocked, the amount is transferred to the standard level (see 8-9).
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 883/889
© SAP AG
Special G/L Transactions
Structuring Special G/L transaction levels Custom er/VendorStructuring Special G/L transaction levels Custom er/Vendor
Special G/L levelsSpecial G/L levels
Special G/LSpecial G/L
Acct typeAcct type Sp.G/LSp.G/L Sp.G/L indSp.G/L ind Description . . .Description . . .
DD FF Pmt reqPmt req Down payment requestDown payment requestDD WW Bill/exchBill/exch Bill of exchange receivableBill of exchange receivable::
ChooseChoose
Special G/L indicatorSpecial G/L indicator WW
Recon. acctRecon. acct Special G/L acctSpecial G/L acct Planning levelPlanning level
140000140000 125000125000 FWFW::
Planning levelsPlanning levels
LevelLevel SourceSource Short textShort text Long textLong text
FWFW SUBLDGSUBLDG Bill of exchangeBill of exchange::
Special G/L postings can be displayed and monitored in a special level in the liquidity forecast. Two
levels are already defined in the standard system:
- down payment request (FF)
- bill of exchange receivable (FW)
Even if a bill of exchange is used (discounting), it remains in the planning level until the commitment isdeleted.
Note the incoming payment in the bank clearing account in the cash management position. Thediscounted amount of the bill of exchange is displayed in this account until the commitment is deleted.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 884/889
© SAP AG
Integrating Orders and Purchase Orders
ToolsToolsProduction startupProduction startup CustomizingCustomizing
Update MMUpdate MM :: XX Planning levelPlanning levelUpdate SDUpdate SD :: XX
SourceSource
KFDKFD
FDSRFDSR
MMMM
PurchasePurchase
orderorder EPEP EPEP
SDSD
OrderOrder
InvoiceInvoice
CashCash
discountdiscountTable RWC ATable RWCA
Activate CM: XActivate CM: X
Procedure
1. Maintain the source symbol (MM,SD).
2. Maintain the planning levels (MM,SD).
3. Maintain the logistics levels (2 MM etc.).
4. Select the option to integrate SD.
5. Select the option to integrate MM.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 885/889
© SAP AG
Integrating Orders and Purchase Orders
LevelLevel
LogisticsLogisticsCodeCode Short textShort text LevelLevel
002002 Purchase orderPurchase order MMMM101101 Sales ordersSales orders SDSD
Subledger accountsSubledger accounts
LevelsLevels
LevelsLevels SourceSource . . .. . .
MMMM MMFMMF
SDSD SDFSDF
SourceSource
SourceSource CM po sit.CM p osit.
MMFMMF
SDFSDF
Purchase orders (MM) and orders (SD) are displayed in special levels within planning.
You can freely define these levels. They require a special source symbol.
The internal code you specify integrates orders and purchase orders into Cash Management.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 886/889
© SAP AG
Chapter Summary
l Subledger accounting is integrated with CashManagem ent by specifying planning groups in the m asterrecords of subledger accounts.
l You can c hange the planning date that the systemautomatically specifies during do cument entry.
l Down pay ment requests, bills of exchange, purchaseorders, and orders can be integrated online.
© SAP AG
Chapter Customizing Data Transfer andReorganization
l Source symbols
l Data transfer
l Data comparison
l Reorganization
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 887/889
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 888/889
© SAP AG
Cash mgmtCash mgmtpositionposition
LiquidityLiquidityforecastforecast
Tools Set up dataTools Set up data
not on open item basis (line items)not on open item basis (line items) on open item basis (documents)on open item basis (documents)
LC FC
SKC1A SKC1B BSIS BSIK BSID
RFFUEB00RFFUEB00 RFFDKU00RFFDKU00
FDSB FDSR
Transferring Data from Accounts with OpenItems and without Open Items
Data for Cash Management should be set up per batch input (performance).
- You can simulate the data transfer online. When doing this, make as many selections as possible.
- You can transfer data from customer or vendor accounts without making any specifications (onlybatch).
- The system will propose the minimum selections (fiscal year, reporting period, value date) fortransferring accounts (resident) that are not managed on an open item basis. These minimum
selections are required for summarizing the account balances, and can be overwritten.
7/14/2019 PAAC10 Accounting and Controlling
http://slidepdf.com/reader/full/paac10-accounting-and-controlling 889/889
Data Security
Line items
Summ ary recordsFI
Tools Compare Cash MgmtTools Compare Cash Mgm t