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Pramila Nagaraj
SAP Certified Candidate @ Source One Management Services Pvt. Ltd Bangalore

2014 Copy Rights SourceOne Management Services Pvt. Ltd Bangalore

Accounts Receivable (A/R)
Account receivable components deals with your customers and receivables, from both the FI and SD perspectives, as
with A/P all postings and transactions are also updated in G/L in real time, the G/L is always up to date with the A/R
sub-ledger. It comes with functions for managing incoming payments (includes payment card), open-item clearing and
interest calculation. Its dunning program helps you to remind your customers of their payments due, the automatic
payment program can also be used to help with debit down payments. It is also integrated with SD which helps you to
administer and manage credit and other associated risks. We will be covering the following, some of the topics are
similar to what we discussed in A/P
Customer account master data
Business transactions
Credit management
Interest calculation
Customer Master Data
We will start with the master data, a customer is a business partner who owes a receivable to you and may be one of
many business types, sold-to-party, consumer and customer. The master records identifies the customer and also
controls how you manage the business transactions. There are three distinct segments within the customer master
record general data (applicable to both company code and sales area), company code data (reconciliation account,
interest indicator, terms of payment, payment methods, house bank, tolerance group and dunning procedure) and sales
area data (sales, shipping, billing and partner functions).

You need at least one account group defined for the customer master records, again we need to create number ranges
and field status for the account groups. I am not going to go into much detail on how to create the number groups as
this should now be familiar to you (see accounts payable master data), use transaction code XDN1,

Also I will not cover in detail the account groups as this is similar to the vendor accounts groups that we have already
discussed, use transaction code OBD2 and you will see the left hand screenshot, you can also use transaction
code OVT0 to define or change customer account groups which when you drill down you will see the right hand
screenshot, this is mainly used by the SD department as you can configure additional parameters such as text
procedures, SD-related data (customer pricing procedure, output determination procedure) and indicator if the
customer is a competitor, sales partner, default sold-to-party, consumer or prospect.

We then can assign the number ranges to the customer account groups, we will use transaction code OBAR,

Again as with A/P we can add clerks to our customer, use transaction code OB05, use the correspondence tab as per
the screenshot below

We as can also define the sensitive fields as we did with A/P, if the system blocks an account from payment you or an
authorized person may confirm the changes individually (transaction code FD08) or for a number of customers
(transaction code FD09), use transaction code S_ALR_87003378 to define the sensitive fields

You can evaluate your customers by industries, you use transaction code OB44 to define the industries and then assign
them to the customer master data in the general tab.

Customer Master Data Creation
You can create customer master data both centrally or both in the company code and sales-area in a single step, or
separately in company code and sales-area. You can also create the customer with or without reference to an already
existing customer. It is important that you create a reconciliation account to ensure that the A/R postings are updated
in the G/L. You can also have details on an alternative dunning recipient, alternate payer, clearing vendor and
customer, grouping of business partners belonging to a single corporate entity. To create a master record for
accounting alone we will use transaction code FD01, for creating master data records in SD alone use the below table
Business partner type
Create Change Display
Competitors V+22 VD02 VD03
Contact Person VAP1 VAP2 VAP3
Customer VD01 VD02 VD03
Forwarding Agent V-11 FK02 FK03
Hierarchy V-12 VD02 VD03
Sales Partner V+23 VD02 VD03
Sales Personnel VPE1 VPE2 VPE3
Sales Prospect V+21 VD02 VD03
To create a master record centrally we will use transaction code XD01,

You can also create one-time customers by using the appropriate customer group account like 0099 where all the fields
have been set to optional status, the data for the customer will be stored in the document.
You can delete customer master records using transaction code OBR2, you can use also use transaction code VD06,
however you will not be able to delete a customer if there is any transactional data for that account and you also will
not be able to delete any productive customers (use transaction code OBR3 to remove the productive state). You can
link vendor and customers however if you delete the master records you must delete the reference first, start the
program SAPF047 to generate link information of such referenced records before actually carrying out the deletion.
You can also delete transactional data from a specific ledger (transaction code FAGL_DEL) or delete all the
transactional data from a company code using the IMG, I have a section on this in the accounts payable section.
Business Transactions
Like A/P we need to configure the system to handle the various business transactions, for example you may want to
process the incoming payments in certain ways when the payments are not adequate to clear the outstanding open
items or you may want to process credit limits using a workflow. We will start with the terms of payment again this is
similar to A/P, we will use transaction code OBB8,

Similar to cash discount base settings done for incoming invoices we need to set these up using transaction code OB70,

Now we will define the tax accounts for the outgoing payments, we will define the G/L accounts for the various tax
transactions (such as MW1) for various codes (O), I0, etc). we will use transaction code OB40, on the initial screen
double click on sales tax 1 and enter the chart of accounts, use the new entries button and enter the below G/L
accounts for each of the tax codes, see below screenshot

I ncoming Payments
You will need to configure the following, again we have covered most of this in the A/P outgoing payments section
account definitions for cash discount
payment differences
exchange rate differences
rounding differences
bank charges
posting keys
tolerance groups
payment block reasons
To define the accounts for cash discount for your customer you can use transaction code OBXI ,

The accounts for overpayment and underpayment have already been defined in the A/P outgoing payments section, we
will use the same G/L accounts for posting payment differences arising out of all customer transactions.
We will transaction code OBXK to define the accounts for bank charges as we did in the A/P section.

We will leave the postings keys as defined in the system already, but in this case you will use "08" as the debit key for
payment clearing with incoming payment which will be credited in the system using posting key "15", similarly you will
account for payment differences by creating residual items using the debit key "06" and credit key "16", you can use
transaction code OBXH to view or change the keys if you wish

You can enable translation posting which means you will post the translation gain/loss when clearing open items in a
foreign currency, we will use transaction code OB66, the translations are posted if the items to be cleared have already
been revalued once during foreign currency valuation. The SAP system posts the difference to a separate translation
account with the offsetting entry posted to a clearing account. We already enable the translation posting in
the A/P section.
We will again use the G/L accounts that we created in the A/P section for any rounding differences, the same goes for
the payment block reasons.
Below is a summary table
Task Explanation Transaction Code
Auto Acc
G/L acc for DD
Define accounts for cash
used for any cash discount received when clearing open items OBXI SKT 888000
Define exchange rate
see G/L accounting open item clearing
Define accounts for
rounding differences
used for rounding differences OB00 RDF 880300
Define accounts for bank
charges (Customers)
used for any bank charges OBXK BSP 479000
Define accounts for
over/under payments
define revenue and expense accounts so that over/under payment
differences within tolerance limits during automatic adjustment
800201 (880200 for reason
code SP - residual item)
You can define or change difference tolerance groups that we created in A/P as per Datadisk Mobile, again we use
transaction code OBA3
Payments with Credit Cards
There are several functions for processing payments via credit cards (credit/debit cards), you need to maintain the card
types, card categories, plan types, payment block reasons.
The central settings you need to decide to use for your company are
Determining to retain (or not) a customer line item in the accounting document when data is sent from SD to FI
Specifying document types for settlement (or unsuccessful settlement) of card outstanding by the card company
We will use transaction code OBZH to configure the settings for the payment card,
retain cus.item- the line items will be retained in the accounting document when transferring data from SD to
FI. The system recreates the receivables from a customer automatically (by resetting cleared items) so that they
can be processed further in the dunning or payment program. The system can clear this when the document is
posted. If you do not select this then the system will replace the customer line item with a receivable from the
payment card transactions in the corresponding G/L account.
document type (settled document) - AB will be used in clearing the open items in the G/L account and
generating line items in a cash clearing account
document type (resetting clearing) - AB will be used for resetting clearing transactions when the settlement was
text id and mail text - used for inputting standard text as settlement response
define index - to have settlement runs number entered in the already cleared customer lien items so that you can
use the information in evaluations

Then we assign the G/L account to the cash clearing account, a G/L account is required to record all the receivables
that you may report to the credit card companies using a settlement program that posts or clears the reported open
items against the cash clearing account. Assign a G/L account per credit card type for recording open items to a cash
clearing account. We will use transaction OBZI

Down Payment Received
To manage the customer down payments (and down payment requests) we need to define the reconciliation accounts
for the required special G/L transactions, tax accounts for different tax types and accounts for output tax clearing, we
first define the reconciliation accounts for customer down payments as the posting can be automatically made to this
account instead of a normal receivables reconciliation account. For each of the account types (D for customer) and
special G/L indicator (A, F, T, etc) combinations you need to maintain the required G/L accounts, we will use
transaction code OBXR (customer) or OBYR (vendor) , special indicator F is used for down payments (see right-hand
screenshot) and can only be selected for the F indicator as part of the standard system you cannot select this checkbox
for any other down payment indicator, you can use transaction code F-47 to post a down payment request.

We next define the G/L account for tax clearing, we will use transaction code OBXB,

Credit Management
You need to setup a credit management system which will allow you to monitor, administer and control credit to your
customers, without managing the credit you will have problems in collecting the receivables that are due, SAP credit
management is integrated with both FI and SD, you can also use the credit management with just the FI component
which can help with credit checks and credit evaluation. The static and dynamic credit checks together with automatic
notifications will enable you to setup the system for any given credit management situation. The credit control
area (attached to a company code) is at the heart of the credit management, it uses groups, credit risk categories and
credit representatives for effective control.
We have already touched on credit control in my Enterprise section, we created 3 credit control areas we will now
continue from there and discuss the settings that are required to configure the system for credit management
Additional credit control and company code assignment
Preliminary settings for credit management
Groups (customer credit groups or credit management groups)
Risk categories
Credit representative groups
Credit representatives
Intervals for days in arrears
First we will confirm that our company codes are assign to the credit control areas, we will use the IMG as per the
screenshot below

You can then assign the company codes to the credit control areas

The preliminary settings are client-specific and include the procedure parameters for credit check and Days Sales
Outstanding (DSO) calculation, we will use transaction code OBZJ
read a/r summary - the FI system reads the A/R summary data (instead of the current database) during credit
checks, in sales order processing from decentralized SD system
read a/r summary from an external system- will enable the data for credit check to be transferred to FI via
RFC if there is no A/R summary data or it is obsolete
create a/r summary - creates the A/R summary in the central system, the A/R summary data contains all the
information on a credit management account in summarized form for a credit control area that is necessary for
the credit check in SD, use this as the system can read this data much faster than repeatedly reading the open
all children - this will make the system consider both the data of the credit account (parent) and all the
customers (children) assigned to that credit account in arriving at the total sales per day.
current balance- DSO is more closely related to the current balance than the average balance, use this so that
the system uses the current balance in arriving at the DSO figures
months - the number of previous months that will be taken into account when arriving at the DSO, the normal
practice is to have 3 months as the number of the previous period

The table below describes the settings you need to make in centralized and decentralized environments when you are
optimizing performance
Distributed Environment
Non-Distributed environment
Decentralized SD system Central FI System
Read A/R summary Yes Yes/No Yes
Read A/R summary from an external system person Yes/No No No
Create A/R summary No Yes Yes
You can group your customers into credit groups based on certain criteria like domestic customers, overseas
purchasers or institutional customers. Once you have defined the groups you can enter them under the
cust.cred,group field under the internal data while maintaining the credit details for a customer. We will use
transaction code OB12

Now we will define the risk categories, they are defined per credit control area, we will use transaction OB01

Lets now define the credit representative groups which can be used to group customers who will be served by
employee(s) assigned by that group, you will maintain this group for each customer in the customer master record, you
again need to maintain these groups for each credit control area, we will user transaction code OB02

By assigning credit representatives to each of the credit representative groups you make sure that each of the
employees is responsible for that group of customers in managing credit, you can also allocate a partner function to
each combination of credit representative group and credit control area, we will use transaction code OB51, you need
do repeat for each credit representative group to created above
funct - select the appropriate function such as KB (credit representative), KM (credit manager), KO (credit
co - select so as to copy the credit representative into the document
pers.no - the personnel number of the employee you plan to use as the credit representative

Use days in arrears interval to segregate customer open items by due date in all company codes per credit control
area, the system displays the days in arrears according to the define intervals, in the (credit limit) overview transaction
(transaction code F.31). You can also use these intervals to determine the "cash discount 1 due date" or the net due
date (asset value date = 2) is to be taken as the due date. You can define up to to five day limits so there is a maximum
of six intervals. We will use transactions code OB39
RfDte - the reference date for interval, 1 - cash discount 1 due date, 2 - due date for net payment

You can perform two types of credit checks static or dynamic, these are define for any valid combination of credit
control area, risk category and document credit group (the group that combines the order and delivery types so that all
business transactions are treated the same as regards credit check) you can also define how the system acts if the check
fails either with a error or a warning.
Static credit
limit check
this is also know as a simple credit check which imposes a condition that a customer's credit exposure (open orders plus open deliveries plus open
invoices plus A/R open items) may not exceed the credit limit, restricted to a single credit control area this check is carried out when you create
or change sales documents, you will use transaction code OVAK to configure the settings
Dynamic credit
limit check
this is made up of both a single and dynamic limit, the dynamic part limit includes undelivered or partially delivered open-order value that is
calculated on the shipping date and stored in an information structure according to a time period (credit horizon) specified in days, weeks or
months, with the condition that the total value should not exceed the credit limit, you can specify a particular horizon date in the future (21
days for example)

You can check the customer credit limits using transaction code FD32, if the credit limit is breached then you cannot
save the order if an errors messages is displayed or if a warning is displayed then you can save the order it will be
blocked. A credit representative uses information functions like credit overview, credit master list, early warning list
(transaction code FCV3) and account analysis to process blocked orders either for the blocked SD document list
(transaction code VKM1), or the mail box (transaction code SO01) and decides to release the order, when the order is
released the system creates a delivery, generates the billing document and posts the A/R, the customer then pays the
invoice and the A/R is posted in the system.
I nterest Calculation
I have already discussed the global and other related settings for interest calculation relating to account balance
interest in the G/L accounting section, we need to make another setting for item (arrear) interest calculation, you can
configure this in several ways, calculating interest only on cleared items or open items, on all clearing transactions or
transactions excluding uncleared credit memos, on debits, or on debits and credits, we will specify the settings for
selection of items and interest calculation besides making additional configuration for subsequent processing of
interest and output control, we will user transaction code OB82, you can see the two indicators that have been
configured below
selection of items - this block allows you to select the items that the interest calculation will be applied too
calendar type- you can have B for bank calendar 30/360 or J for 30/365 as the calendar for interest
transfer days - the days that will be required to realize an incoming payment in the bank, this will not have any
impact on the open items.
tolerance days - enter the days that you offer to your customers to pay off the payables when an item becomes,
but without attracting interest
amount limit - the amount limit beyond which only the system will create an interest settlement
no interest payment - select this if you don't want an interest payment
The table below shows you the different situations when a tolerance day has been applied
Open Item Tolerance Days
Effective Overdue
3 days overdue 5 -2 No interest is charged, but item is classified as due
10 days overdue 5 5
Interest will be charged for 10 days, since even after the grace period the item is still
not yet due 5 NA
Not considered for interest calculation. Note that the tolerance days will not alter the due
date of an item which is not due.
The below screenshot's show the two interest indicators, indicator one calculates the interest on all open and cleared
items but not on the items paid before the due date, indicator two will calculate interest on all open and cleared items
and will calculate interest on items paid before the due date, we will use the bank calendar for each indicator, we have
also allowed one transfer day

The settings for the item interest calculation is almost the same as above, the settings will have an effect in the other
activity or vice versa, if you have selected the option that no cleared items should be included for interest calculation it
will have no effect on the settings that you made in the other activity, we will use the IMG

Again we will define two indicators
item selection - self explaining
always calculate int from net dte- the system will calculate the interest only as of the due date for net payment
ref date- enter the value date as the reference date, for all net payments this will be the baseline payment date
output control - you can select the print form to print the interest calculated, you should supply also supply a
number range for the form, you can define interest forms using transaction code SE71
post interest - in item interest the system posts the calculated interest in the update run of the interest program
posting with invoice ref - the system creates a separate line item for each invoice for which interest is calculated

To remind your customers to pay (payment reminder) is called dunning in SAP, you can determine formats by using
appropriate dunning text to vary the tome of the reminders to match the severity of overdue payments. You can
configure the dunning program to dun customers as well as vendors (if there is a debit balance resulting from a credit
memo), the program selects the overdue open items, determines the appropriate dunning level for the items and
account, generates a dunning notice in a dunning run, and saves the dunning data including the last dunned date, last-
used dunning level and others, you can dun customers/vendors automatically or make selective dunning.
The dunning process is as follows
1. Maintaining dunning parameters (such as execution date and dunning run identifier) that will identify a dunning
run is the starting point, other parameters include the dunning date that needs to be printed in the dunning
notice, the posting cutoff date for selection of documents, the company codes, etc, you can save and display the
logs to see if there were any errors, also you can see the dunning list which contains the accounts items that
were selected for the run.
2. the second step creates the dunning proposal, where the programs determines the accounts and items in the dun,
the system checks the dun.procedure and last dunned in the customer master, determining whether the arrear
date falls in the past in order to consider them for the current run. It also checks the the entry dunning block in
the customer master, if not blocked then these accounts are considered as released for dunning in the current
run. The program procedures to process the open items of accounts that have been released but that were posted
to on or before the date entered in the field documents posted up to, it then determines if any of them are blocked
for dunning, if not then it ascertain whether an item is overdue according to the date of issue, base date,
payment conditions and grace period. Then for open items that have been released for dunning the program
determines the appropriate dunning level based on the number of days an item has been overdue, it sets the
highest dunning level to the account to the highest dunning level of an open item of the account, even if there are
different dunning levels associated with the different open items. The highest dunning level determines the
dunning text. The program now checks each of these eligible to ascertain whether the customer/vendor has a
debit balance, considering all the open overdue items thus selected in that account.
3. The dunning program now creates the dunning proposal list containing the accounts with the open items that are
selected for the current dunning
4. You can then edit the dunning proposal list so as to manually raise or lower the dunning level of an item or
account, and block or unblock an item or account or document from being dunned.
5. Now you can print the dunning notices, you can use the same form or different forms with varying different
dunning text, you can use a legal dunning form which will normally be used as the final notice, you can restart
printing or optically archive the dunning notices while the same is being printed.
Now we understand what happens in the background we need to configure the dunning settings which will include
Dunning keys
Dunning block reasons
Dunning forms
Dunning procedures
Company code dunning control
Dunning areas
Lets start with the dunning keys, the company code independent dunning keys limit the dunning level item for an item,
besides enabling you to control the display of line items separately in a dunning notice, you can define the maximum
dunning level (no more than 9) per dunning key, we will use transaction code OB17

Now we define the dunning block reasons for this we will transaction code OB18,

Next we define the dunning forms, you can use either SAPScript or SAP smart forms as the dunning forms. If you want
to make changes copy the originals and make the changes to the copies, you can have different forms that have
different line displays (with or without printing the interest charges) and different totals layouts per dunning level, you
can use transaction code SE71, the standard dunning forms are F150_DUNN_01 (without interest) and
F150_DUNN_02 (interest), you should copy these and then make changes to the copies.
In the below screenshot I have copied F150_DUNN_01 to ZF150DUNN_ML_US1 (ML is multi-level) which will be
used later, you can copy some more for SL (single level) and LD for (legal dunning), you then change the dunning form
as you please

The dunning procedure is the heart of the dunning program, company code independent it controls and determines the
appropriate dunning interval, dunning level and the grace periods for due-date determination, you can also configure
the procedure for the dunning charges to be levied besides the dunning notice to be used. You can use a single or
multiple dunning procedure with each level using different dunning text and dunning form if required.
We will create two dunning procedures for the Data disk Mobile company, we will use transaction code FBMP, in the
below screenshot you can see I Have already created the dunning produced DD4U, lets see how I configured it

The initial create screen we have the following
dun.procedure- the dunning procedure name
dunning interval in days - the minimum number of days between two successive dunning runs, unless the
number of days has passed the system will not select the account for dunning, even if there are overdue items in
the account
no of dunning levels - the highest dunning level required for the procedure, you can have a maximum of nine
total due items from dunning levels - you display and print the total of all the due items, at a specific dunning
min.days in arrears (acct) - used to provide a grace period, it will be used to check if an item after becoming
due has crossed the number of days entered here so as to include or exclude that account for the current dunning
run. This option affects the account at least one open item of the account must fulfill this condition
line items grace period - the system uses this parameter to arrive at the dunning due date and not the line item
due date, the system will not consider any item with its days in arrears less than or equal to this number as due
for the current dunning.
interest indicator - used for interest calculation on the arrears
public hol.cal.id - will ensure that the payment date due printed on the dunning notice does not fall on a holiday,
in which case it will print the next date
standard transaction dunning - you can ensure that only the standard and not the special G/L transactions are
included in the dunning
dunning even for credit account balance- this check the account balance and creates dunning notices only
when the account balance is debit
ref.dunning procedures for texts - the dunning procedure from which the dunning forms will be referenced to
when you print the dunning notices

Now we configure the dunning levels, the dunning level will determine the dunning text to be printed on the dunning
notice as well as the dunning form,
days in arrears - in the below screenshot dunning the system will default here for the different dunning levels, it
will be 0 for the first level, 15 days for the second level (0+15), 30 days for the third level (15+15) and 45 days
for the forth level (30+15), if you have specified any grace days the system will prompt the days in arrears for
dunning level 1 being equal to the value entered for the grace period, this will then be added to the other
dunning levels, for example if the grace days is 2 then level one will be 0+2, level two would be 2+15, etc, also
see the below table.
calculate interest - interest will be calculated on the dunning level
always dun - this will indicate to the system to print dunning notices, even if you have not made any change to
the dunning proposal since the last dunning run, you should always select this for the highest level
print all items - will print all open items (except blocked ones) with the same dunning level
payment deadline- the system will add the number of days entered here to the dunning runs dates when creating
the payment deadline that will be printed on the dunning notice, public holidays will be accounted for.
always dun on legal dun procedure- issues a dunning notice even if there is no movement in the account since
the last dunning, with legal dunning the system only prints a notice only when there are movements in the
Dunning interval in Days Line item Grace periods
Days in arrears for dunning level
1 2 3 4
15 0

15 30 45
15 2 2 17 32 47

Next we define any charges, you can use absolute amounts or a percentage, you can also specify different currencies if
you use the same dunning procedure for different company codes.

Next we define the minimum amounts, again for a specific currency.

Next we setup dunning areas, sort variants as well as designing a particular company code that will run on the behalf
of other company codes in a cross-company code dunning.
by dun ar - dunning is performed by dunning area
by dun lev - dunning is performed by dunning level
ref co code- the company code from which you will use the dunning form as reference, the company codes will
all use the same dunning text and layout
sort.MHNK - sorting variant
sort. MHND - sorting line variant
dun CoCd - used for cross company code dunning, enter the company code to dun on behalf of all the other
company codes in the corporate group, the advantage is that you can send a single dunning notice to each of the

Now we setup the dunning texts, we select the dunning forms we created earlier and the list name (required to store the
dunning notices in separate lists in the spool) per dunning level for the normal and legal dunning procedures. if you
need to generate a payment advise select the adv checkbox, you can also enter a form id for the payment medium.

Create the remain dunning procedures for the other company codes.
Now we need to create the standard text (sender details, header, footer, logo, etc) for the dunning forms we will use
transaction code S_ALR_87001305, you will need to create the standard texts using transaction codeSO10, and the SF
fields are for smart forms.

Now we will define the interest rates that the dunning program will use, we will use transaction code OB42

You can also define dunning areas which we mentioned earlier, normally dunning is perform per company code, the
advantage of using a dunning area is that you may be able to use different dunning procedures for different dunning
levels. You can configure different dunning procedures for different dunning areas or a single dunning procedure for
all the dunning areas
if you need to dun by dunning areas but do not require more than one dunning procedures, then you just need
enter the dunning procedure in the customers master record. The system will pick this up when you enter the
dunning area in a line item.
If you want to make use of different dunning procedure for different dunning areas then you make the dunning
area and dunning procedure assignments, indicating what combination is to be used for a given dunning level,
in the customers master records.
You can use transaction code OB61

You can use transaction code OBL6 to review a dunning procedure against a company code

The results is very detailed and spans several pages

SAP provides you with standard evaluations and drill-down reports for A/R, for each evaluation you may then define
evaluation types including payment history, DSO analysis and terms offered and terms taken. Use transaction code
OBDF to view or change to match your exact reporting requirements.

You can access account receivable information using the transaction code S_ALR_87012167

Declaration: This is related to my Practice in Demo System ERP6 EHP5 since after my SAP Certification. I have taken guidance from SAP Expert
of UK who had given me full instructions on how to go about with certain configurations in Financials. I have successfully completed one
Configuration Cycle.