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TimPengajarSAPSTMIKMikroskil
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Overview
Introducekeyorganizationalelementsinfinancialaccounting,G/L Introducekeyorganizationalelementsinfinancialaccounting,G/L
masterrecords,andhowtocreatepostings usingboththe Enjoy
andComplexdocumententryscreens
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Objectives
Aftercompletingthisunit,youllbeableto: p g y
Describethepurposeofcompanycodesandbusinessareas
Describetheoptionsforassigningcompanycode(s)toacontrollingarea
Displayachartofaccounts
DisplaytheG/Laccountdirectory
CreateG/Laccounts
Describethespecialroleofreconciliationaccounts
Maintainafinancialstatementversion
E G/L i i h E j i d h di i l ExecuteG/LpostingsusingtheEnjoytransactionscreenandthetraditional
screenforcomplexposting
Explainthestructureofanaccountingdocument
QueryaG/Laccount
Runthebalancesheet
Viewcostelements
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Contents
OrganizationalStructuresforFinancialReporting OrganizationalStructuresforFinancialReporting
G/LMasterRecords
AccountingTransactions ProcessingintheGeneralLedger
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AccountingOverview
Accountingmeansthe wayitsusedtostorethetransactionaldata Accountingmeansthe wayit susedtostorethetransactionaldata
inasystematicwaybaseduponAccountingPrinciples
Therearetwo typesofaccountingmethods:
Finance FinancialAccountingforExternalReportingpurpose
Controlling ManagerialAccountingorCostingforInternalReporting
purpose
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BasicAccountingPrinciples
Basicaccountingprincipleswhichareusefultodrawthefinancial Basicaccountingprincipleswhichareusefultodrawthefinancial
statementslikeProfit&LossAccountandBalanceSheet
Statements
Thetransactionsarerecordedonthebasisofclassificationof
accountsandrulespertaintoDebitandCredit
Thereare3typesofAccountingPrinciplestopostthedaytoday
transactions:
PersonalAccounts
RealAccounts
NominalAccounts
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PersonalAccounts
Transactionsrelatingtopersonsorfirmsarecomeunder Personal Transactionsrelatingtopersonsorfirmsarecomeunder Personal
Accounts
AccountingRule:DebitistheReceiverandCreditistheGiver
E.g.BOB paidcashtoALICE
Accountingentry:
AliceA/c Dr 10,000
ToBobA/c Cr 10,000
Inthisexample AlicesaccountwillbeDebited(Receiver) similarly Inthisexample,Alice saccountwillbe Debited (Receiver),similarly
Bobs accountwillbeCredited(Giver)
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RealAccounts
TransactionsrelatingtopropertiesorassetscomeunderReal TransactionsrelatingtopropertiesorassetscomeunderReal
Accounts
AccountingRule:DebitwhatcomesinandCreditwhatgoesout
E.g.Buildingpurchasedforcash
Accountingentry:
BuildingA/c Dr 5,000,000
ToCashA/c Cr 5,000,000
Inthisexample buildingaccountwillbeDebited sinceitiscominginto Inthisexample,buildingaccountwillbe Debited ,sinceitiscominginto
thebusiness andcashaccountwillbeCredited,sinceitisgoingoutof
business
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NominalAccounts
Transactionsrelatingtoexpensesorlossesandincomesorgaincomeunder g p g
NominalAccounts
AccountingRule:DebitallexpensesandlossesandCreditallrevenuesand
gains
E.g.SalariesPaid PertainstoExpense
Accountingentry:
SalariesA/c Dr 2,000,000
ToCashA/c Cr 2,000,000
Inthisexample,salariesaccountwillbeDebited,sinceitisanominalaccount and
cashaccountwillbeCredited,sincecashisgoingoutofbusiness
E.g.InterestReceivedonInvestments PertainstoIncome
Accountingentry:
CashA/c Dr 5,000
ToInterestA/c Cr 5,000
Inthisexample,cashaccountwillbeDebited,sincecashiscomingintobusiness and
interestaccountwillbeCredited,sinceitisanominalaccount
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ThewordsDebitandCredithavenospecificmeaning
ConceptofDebitandCredit
Thewords Debit and Credit havenospecificmeaning
TheyareusedonlyasAccountingSymbols
Inaccounting, theLeftHandSideiscalledDebitandtheRight
HandSideiscalledCredit
DebitisusedtodenoteareceiverorreceivingaccountandCreditis
usedtodenoteagiverorgivingaccount
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ConceptofDebitandCredit
Transaction Received Benefit DR GivingBenefit CR g
PurchasedRawMaterials RawMaterials Cash
Sales Cash Goods
PaidSalaries Salaries Cash
DiscountReceived Cash Discount
CommissionPaid Commission Cash
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Generalledgeraccountingisbasedonthedoubleentryaccounting
GeneralLedgerAccounting
Generalledgeraccountingisbasedonthedoubleentryaccounting
system, whereeverytransactionhasbothadebitentryandacredit
entry
Thefigurebelowillustrateshowpostingsaredebitedand creditedto
theseaccountsusingaTaccount
Debitsaredisplayedonthe leftsideoftheTaccount,andcreditsonthe
rightside
Anincreaseinanasset accountoranexpenseaccountresultsinadebit
posting,whereasadecrease resultsinacreditposting p g, p g
Conversely,anincreaseinrevenueorliabilityresults inacreditposting,
whereasadecreasegeneratesadebitposting
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ScenarioExample(1)
Aventurecapitalistinvests$50,000onJanuary10,2010,which Aventurecapitalistinvests$50,000onJanuary10,2010,which
depositsintoitsbankaccount. Inexchange,theinvestorreceives
commonstockat$1pershare.Howis thistransactionrecordedin
thegeneralledger?
Thefirststepistoidentify therelevantaccounts
Forthistransaction,theappropriateaccountsarebank (#100000)and
commonstock(#329000)
Thetransactionwillgeneratean increaseinbothaccounts
Becausethebankaccountisconsideredanasset, therewillbeadebit Becausethebankaccountisconsideredanasset, therewillbeadebit
posting,whilecommonstock,aliability,willreceivea creditposting
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ScenarioExample(2)
Acompany purchasesofficesuppliesfor$500with acheck Acompany purchasesofficesuppliesfor$500with acheck
Officesuppliesareexpensed;thatis,theyaredefinedasmoney spent
ratherthantreatedasanassetuponpurchase,evenifsomeofthe
supplies remainunused
Inthiscase,therelevantaccountsarebankandsupplies expense
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ScenarioExample(3)
Acompany purchases$1,000ofofficesupplies, butoncreditrather Acompany purchases$1,000ofofficesupplies, butoncreditrather
thanwithcash
Inthiscase,thepurchaseandpayment arerecordedseparately
Oneaccountissuppliesexpense,whichisdebitedby $1,000
Theoffsettingaccountispayablesmiscellaneous,whichiscredited by
$1,000
Paymentismadeusingthebankaccount($1,000credit)
Finally,the payablesmiscellaneousaccountiscleared($1,000debit)
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Questions
BOBcommencedbusinesswithcash10,000 ,
Openedabankaccount 5,000
BoughtgoodsfromBOB 1,000
SoldprintertoBOB oncredit1,000
Soldgoodsforcash400
PurchasesgoodsforcashfromBOB200
Drewcashfrombank500
Paidrenttolandlord250
ReceivedcashfromBOB 1,000
TookaloanfromBOB 2,000
Officeequipmentstolen500
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LessonOverview
Organizationalstructuresoccurinallimportantfunctionalareasof Organizationalstructuresoccurinallimportantfunctionalareasof
theSAP system
ThemostimportantorganizationalelementsinFinancial
Accountingare thecompanycode andthebusinessarea
Themost importantorganizationalelementoftheControlling
applicationisthecontrolling area
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Objectives
Aftercompletingthislesson,youllbeableto: Aftercompletingthislesson,you llbeableto:
Describethepurposeofcompanycodesandbusinessareas
Describetheoptionsforassigningcompanycode(s)toacontrolling
area
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CompanyCode
Acompanycodeisanindependentaccountingentity(thesmallest Acompanycodeisanindependentaccountingentity(thesmallest
organizational elementforwhichacompleteselfcontainedsetof
accountscanbedrawnup)
E.g. A companywithinacorporategroup
Acompanycodehasaunique,fourcharacterkey,whichcanbe
alphanumeric
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CompanyCode
Thegeneralledgeriskeptatthecompanycodelevelandisusedto g g p p y
createthe legallyrequiredbalancesheetsandprofitandloss
statementsforthecompany code
Financialstatementsaregenerallypreparedat thecompanycodelevel
Thefinancialdatarecordedinthegeneralledger areusedtogeneratethe
financialstatementsneededforexternalreporting
Abalancesheetisasnapshotoftheorganization atapointintime,which
identifiesassets,liabilities,andequity
Aprofitandlossstatement (incomestatement)indicates thechangesina
companysfinancialpositionoveraperiodoftime,whichidentifies revenues,
costs andprofits orlosses costs,andprofits orlosses
Acompanycodeisspecifiedoneveryfinancially basedtransactionof
mySAPERP
Thisisdoneeithermanuallyorbyderivingthecompanycodefromother
dataelements
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IDESCompanyCodes
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BusinessArea
Thebusinesssegments,orbranches,inwhichagroupoperatescanbe g , , g p p
setupinthe SAPsystemasbusinessareas
Businessareasprovideanadditionalevaluation levelforsegmentreporting,
forexample
Useofbusinessareasisoptional
Businessareasareinternaldivisionsofanenterprisethatareusedto
defineareasofresponsibilityortomeettheexternalreporting
requirements ofanenterprisesegment
Asegmentisadivisionofanenterpriseforwhich managementmonitors
performance(revenue,costs,profitability,etc.)separatelyfromother
segments
Businessareasaregenerallycompanycodeindependent
User canposttothemfromanycompanycode
TheBusinessareafieldshowsupasanadditional accountassignmentwhen
postingtoanaccountaslongasthefieldisturnedonin configuration
Thefieldcanbemadearequiredentryduringposting
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BusinessArea
Financialstatementsaregeneratedforeachbusiness areawithin Financialstatementsaregeneratedforeachbusiness areawithin
theenterprise
Abusinessareaisoftenbasedoneitherthe enterprisesproduct
lineoritsgeographic division,acrosscompanycodes
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BusinessArea
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IDESBusinessAreas
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ControllingArea
TheControllingAreaisthemostimportantorganizationalelement e Co t o g ea s t e ost po ta t o ga at o a e e e t
inthe Controllingapplication
ThelatterisusedforinternalAccounting
Acontrolling areaidentifiesaselfcontainedorganizational
structureforwhichcostsand revenuescanbemanagedand
allocated
Itrepresentsaseparateunitofcost accounting
Morethanonecompanycodecanbeassignedtooneormore
controllingareas g
Thisenablesacrosscompanycodecostingbetweentheassigned
companycodes
However,assigningmorethanonecompanycodetothesame
controllingareais possibleonlyifalltheassignedcompanycodesusethe
sameoperatingchart ofaccountsandfiscalcalendaryear
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ControllingArea
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IDESControllingAreas
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LessonOverview
ExamineGeneralLedger(G/L)accountsindetail ExamineGeneralLedger(G/L)accountsindetail
Discussthereasonsthatacompanycodemayneedtobeassigned
tomore thanonechartofaccounts
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Objectives
Aftercompletingthislesson,youllbeableto: Aftercompletingthislesson,you llbeableto:
Displayachartofaccounts
DisplaytheG/Laccountdirectory
CreateG/Laccounts
Describethespecialroleofreconciliationaccounts
Maintainafinancialstatementversion
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Overview
Thegoalof financialaccountingistorecordthefinancial impactof Thegoalof financialaccountingistorecordthefinancial impactof
businessactivities
Thesedataarerecordedinthecompanysgeneral ledger
Morespecifically,thegeneralledgerincludesmanyaccounts that
companiesusetorecordfinancialdata
Eachaccounttracksdifferenttypes offinancialdata
E.g.Someaccountsrecordsalesrevenues,whereas othersrecordthe
costsassociatedwithproducingandsellingproducts
Alistof accountsthatcanbeincludedinageneralledgeriscalleda
chartofaccounts
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ChartofAccounts
Eachgeneralledgerissetupaccordingtoachartofaccounts Eachgeneralledgerissetupaccordingtoachartofaccounts
Thechartof accountscontainsthedefinitionsofallG/Laccountsin
anorderedform
The definitionsconsistmainlyoftheaccountnumber,account
name,andthe typeofG/Laccount,thatis,whethertheaccountisa
P&Ltypeaccountora balancesheettypeaccount
User candefineanunlimitednumberofchartsofaccountsinthe
SAPsystem SAPsystem
Manycountryspecific chartsofaccountsareincludedinthe
standardsystem
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ChartofAccounts
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P&LTypeAccount
Profitandloss(P&L)accountsaredividedinto revenues and Profitandloss(P&L)accountsaredividedinto revenues and
expenses
Revenues arethemoney thecompanyearnsbysellingitsproducts
andservices
Expenses arethecostsassociatedwithcreatingandsellingthose
productsandservices
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BalanceSheetTypeAccount
Balancesheetaccountsaregrouped intoassets,liabilities,andequity Balancesheetaccountsaregrouped intoassets,liabilities,andequity
Assets arewhatthecompanyowns,suchascash,inventoryof
materials,land,buildings,andmoneyowedtothecompanybyits
customers(receivables)
Liabilities arewhatthecompanyowestoothers,includingmoney
owedtovendors(payables)andloansfromfinancialinstitutions
Ownersequity referstotheownersshareofthecompanysassets
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ChartofAccounts
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ChartofAccounts
Foreachcompanycode,user mustspecifyonechartofaccounts Foreachcompanycode,user mustspecifyonechartofaccounts
forthegeneral ledger
Thischartofaccountsisassignedtothecompanycodeinconfiguration
andisreferredtoasitsoperatingchartofaccounts
Achartofaccountscanbeusedbymultiplecompanycodes
This meansthatthegeneralledgersofthesecompanycodeshave
identicalstructures
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ChartofAccountsAssignment
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SettingsforCompanyCodes
Theaccountsinthegeneralledgeraredefinedbasedonthe Theaccountsinthegeneralledgeraredefinedbasedonthe
selectedchartofaccounts
The generalledgerisaninstantiationoftheCOAforaparticular
companyand canincludesomeoralloftheaccountsintheCOA
Beforeuser canuseanaccountinacompanycode,userhaveto
maintainthe accountdefinitionatthechartofaccountslevel
User thencreatecompany codespecificsettings,whichareonly
validinthecompanycode validinthecompanycode
Anexample ofacompanycodespecificsettingisdefiningtheaccount
currency
Whentheaccountcurrencyisthelocal currencyofthecompany
code,onecanposttothataccountinanycurrency
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CompanyCodeSpecificSettings
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CompanyCodeSpecificSettings
Likemostmasterdata,thedataingeneralledgeraccountsare Likemostmasterdata,thedataingeneralledgeraccountsare
segmentedbyorganizationallevel
COAaccountdataincludeaCOAorclientsegmentanda company
codesegment
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CompanyCodeSpecificSettings
TheCOAsegmenttypicallyincludesanaccountnumber,shortand TheCOAsegmenttypicallyincludesanaccountnumber,shortand
long text,anaccountgroup,andanindicationastowhetherthe
accountisabalance sheetoraprofitandlossaccount
Eachaccountisassignedaunique accountnumbertodistinguishit
fromotheraccountsintheCOA
Eachaccountalso includesalongtext(description)andshorttext
(briefdescription)ofthe account
Designatingtheaccountaseitherabalancesheetoraprofitand
loss accounthasimplicationsforthewaysthebalancesinthe loss accounthasimplicationsforthewaysthebalancesinthe
accountsaretreated attheendoftheyear
Specifically,balancesinbalancesheetaccountsarecarried forward
intothesameaccount,whereasbalancesintheprofitandloss
accountsarecarriedforwardinto different,specified accounts
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CompanyCodeSpecificSettings
AlthoughtheaccountsinaCOAcanbeusedbymorethanone g y
company,each companyusestheaccountindifferentways
E.g.Thecurrency used andthetaxrelateddataindifferentcountriescanbe
different
Therefore,the generalledgeraccountrequirescertaincompanycode
specificdatainaddition totheCOAdata
Thetypicalcompanycodedataingeneralledgeraccounts consistof
thefollowingelements:
Accountcurrency
T l t dd t Taxrelateddata
Fieldstatusgroups
Openitemmanagement
Lineitemdisplay
Reconciliationaccountdata
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CompanyCodeSpecificSettings
Accountcurrency determinesthecurrencyinwhichallthetransactions Accountcurrency determinesthecurrencyinwhichallthetransactions
arerecorded
Eachcountry hastocomplywith distinctivetaxlawsthatrequireitto
includedifferenttaxrelateddatainits generalledgeraccounts
Thefieldstatusgroupdeterminesboththescreenlayout fordocument
entryandthestatusofeachfieldonthescreen
Theavailable fieldstatusoptionsaresuppress,display,required,andoptional
Ifafieldis suppressed,thenitishidden;thatis,itisnotdisplayedonthe
screen screen
Afield withthedisplaystatusisdisplayedandcannot bechanged
Theusermustprovide dataforrequiredfields,whereasdataentry isoptional
for fieldswiththe optional status
Differentfieldstatusgroupscanbedefinedfordifferenttypesofaccounts
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CompanyCodeSpecificSettings
Anotherelementinthecompany codesegmentofageneralledger Anotherelementinthecompany codesegmentofageneralledger
accountisopenitemmanagement
Ifopenitemmanagementisenabled,then eachitemintheaccountis
markedaseitheropenorcleared
Anitemis designatedasopenuntilanoffsetting(debitorcredit)entryis
postedtothe account
Atthatpoint,itsstatusischangedtocleared
E.g.Whena companyshipsaproducttoacustomer,theamountowedis
recordedin aspecificaccount.Thisitemremainsopenuntilthecompany
receivesapayment. Thepaymentoffsetstheopenitem,whichisthen
markedascleared.
Typically,theopenitemmanagementindicatorissetforclearing
accounts, whicharetemporaryaccountsthatholddatauntilthesedata
aremovedto anotheraccount
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CompanyCodeSpecificSettings
Finally,whenlineitemdisplayisenabled,alinktothelineitems Finally,whenlineitemdisplayisenabled,alinktothelineitems
thatare includedinaccountbalancesismaintained
Lineitemsarethespecificdebit andcreditentriesintheaccount
Maintaininglinkstothelineitemsisnecessarywhenthecompanywants
toincludethespecificdebitandcreditentriesin reports
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G/LMasterRecord(CentralView)
TheCentralViewoftheG/LMasterRecordsshowsthechartof TheCentralViewoftheG/LMasterRecordsshowsthechartof
accountdata andthecompanycodespecificdata
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AccountGroupsforG/LAccounts
Accountgroupsareusedtoorganizeandmanagealargenumberof g p g g g
G/Laccounts
WheneveranewG/Laccountiscreated,anaccountgroupmustbe
specifiedforit
Accountswiththesameaccountgroupnormallyhavesimilarbusiness
functions
Youcould,forexample,haveanaccountgroupforcashaccounts,onefor
expense accounts,oneforrevenueaccounts,andoneforotherbalancesheet
accounts
Theaccountgroupsareassignednumberranges
Viathenumberranges usercancontrolwhichaccountnumbersare Viathenumberranges,usercancontrolwhichaccountnumbersare
permissibleforcashaccounts,expense accounts,etc.
Accountgroupsalsocontroltheappearance ofthecompanycode
segmentof G/Laccounts
Thatis,accountgroupscontrolwhichfieldsarerequiredfordata entry,which
fieldsareoptionalfordataentry,whichfieldsaredisplayedonly,andwhich
fieldsdonotshowup atallinthecompanycodesegment
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AccountGroupsforG/LAccounts
Accountsindifferentaccountgroupsrequiredifferent typesofdata Accountsindifferentaccountgroupsrequiredifferent typesofdata
whentheyareusedinacompanysgeneralledger
The datacontainedinaccountgroupscanincludedates,taxrelated
data,andorganizational data
Thesedatacanbedesignatedaseitherrequired,optional,display only,
orhiddenwhentheaccountsarecreated
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AccountGroupsforG/LAccounts
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SubsidiaryLedgers
Somefinancialdataarenotdirectlymaintainedinthegeneralledger y g g
E.g.Customeraccounts,whichtracktheamountscustomersoweand thepayments
theyhavemade,aremaintainedseparatelyforeachcustomer.Althoughitisnecessary
totracksalesandpaymentsseparatelyforeachcustomer, itisnotnecessarytoinclude
eachcustomeraccountinthegeneralledger.
Similarly,dataabouteachvendorandasset,suchasanautomobile,are maintainedin
separateaccounts.Vendoraccountstrackpurchasesfromand paymentsmadetothem.
Assetaccountsareusedtotrackthepurchaseprice aswellasincreasesanddecreases
intheassetsvalueovertime.
Suchaccounts aremaintainedinsubsidiaryledgersorsubledgers,andtheyare
notpart ofthegeneralledger
l h h d d f h l l d h Althoughcustomerandvendoraccountsarenotpartofthegeneralledger, the
dataintheseaccountsmustbereflectedinthegeneralledger
Companies accomplishthistaskbypostingthedatafromsubledgeraccounts
into specialaccountsinthegeneralledgercalledreconciliationaccounts
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ReconciliationAccounts
Reconciliationaccountsaregeneralledgeraccountsthatconsolidate g g
data fromagroupofrelatedsubledgeraccounts
Reconciliationaccountsconnectsubsidiaryledgerswiththegeneral
ledgerinreal time
Thismeansthatapostingtoasubsidiaryledgerpoststothecorresponding
reconciliationaccountinthegeneralledgeratthesametime
Thesubsidiaryledgers,whichareconnectedtothegeneralledgervia
reconciliation accounts,aretheaccountspayable,accountsreceivable,
andassetledgers
Becausethegeneralledgercanincludemultiplereconciliation
accounts,itisnecessarytoindicate whichsubledgereach
reconciliationaccountisassociatedwith
Thisinformation appearsintheReconciliationaccountforaccounttype
field inthegeneral ledgeraccountmasterdata
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ReconciliationAccounts
Onespecialcharacteristicofreconciliationaccountsisthatitisnot Onespecialcharacteristicofreconciliationaccountsisthatitisnot
possibletopostdatadirectlyintothem
Rather,datamustbepostedtosubledger accounts,atwhichpointtheyare
automaticallypostedtothecorresponding reconciliationaccountaswell
Thus,whenacompanysellsproducts orservicestoacustomeroncredit,the
amountowedisnotedinthecustomers subledgeraccountandisalsoposted
tothecorrespondingreconciliation account(accountsreceivable)
Likewise,whenthecompanyowesmoneyto avendorforpurchasesitmade
oncredit,thisamountisnotedinthevendors subledgeraccountandis
simultaneouslypostedtothecorresponding reconciliationaccount(accounts simultaneouslypostedtothecorresponding reconciliationaccount(accounts
payable)
Thebalanceinthereconciliation account(e. g. accountsreceivableand
accountspayable)isthesumof thepostingsintherelatedsubledger
accounts(e. g. customersandvendors, respectively)
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ReconciliationAccounts
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TransactionFigures
Atransactionfiguredescribesthetotalofallpostingsonanaccountin g p g
debitor credit
Onetransactionfigurefordebitandonetransactionfigureforcredit
are alwayskeptforeachaccountintheSAPsystem
Thefinancialstatementsforthe companycodearecalculatedusing
thesetransactionfigures
IfaG/Laccounthaslineitemdisplaymarkedinitsmasterrecord,user
candrill downfromthebalanceoftheaccounttothelineitemsand
thentothedocuments
Ifusingbusinessareas,transactionfiguresarealsokeptperbusiness
area
Ifuser createafinancialstatementforthebusinessarea,the
transaction figuresforthatspecificbusinessareaareusedtosupply
informationforthe financialstatements
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TransactionFigures
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FinancialStatementVersion
Ageneralledgeriskeptinordertoprovidetheinformationneededto g g p p
create abalancesheetandaprofitandlossstatement
Thesereportshavetomeet countryspecific requirements
IDES,forexample,wouldneedtocreatefinancial statementsbasedonHGB
(Handelsgesetzbuch Germanstandards)forcompanycode1000
(Germany), andbasedonUSGAAP(GenerallyAcceptedAccounting
Principles)forcompanycode3000(USA)
Tomeetthevariousreportingrequirements,variousfinancial
statementversions havetobecreatedintheSAPsystem
I th fi i l t t t i d fi tl hi h Inthesefinancialstatementversions,userdefineexactlywhich
accountsaretoappearinwhichlineitemsofthefinancial statement
ManyfinancialstatementversionsareincludedintheSAPsystem
Whenrunningfinancialstatementreports,selectafinancialstatement
versionthat containsthedetailsofthereportstructure
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FinancialStatementVersion
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TypesofChartofAccounts
Therearethreetypesofchartsofaccounts: Therearethreetypesofchartsofaccounts:
OperativeCOA
CountryspecificCOA
GroupCOA
TheoperativeoroperationalCOAcontainstheoperational
accountsthatareusedtorecordthe financialimpactofan
organizationsdaytodaytransactions
ItistheprimaryCOAmaintainedbyanorganization
TheaccountsintheoperativeCOAaremappedtoalternative
accounts incountryspecificchartsofaccount
Companiescreatethesealternative accountstomeetspecialcountry
specificreportingrequirements
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TypesofChartofAccounts
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TypesofChartofAccounts
A groupchartofaccountscontainsgroupaccountsthatmultiple
f
g p g p p
companieswithinanenterpriseusetoconsolidatetheirfinancial
reporting
Whenanenterprise includesseveralcompanies, then,inadditiontocreating
financialstatementsforeachcompany (companycode),itmustalsocreate
financialstatementsfortheenterpriseasawhole
Thisconsolidation is necessarybecausetheenterprise,whichisitselfa
separatelegalentity(e. g. parentorholdingcompany), hasreporting
requirements
Usingagroup chartofaccountsmakesiteasytogenerateconsolidated
financialstatements
Otherwise theenterprisemustrelyonmorecomplexmethods of Otherwise,theenterprisemustrelyonmorecomplexmethods of
consolidation
AllenterprisesmustmaintainanoperativeCOAinordertorecord
financial data
Incontrast, group andcountryspecific COAs areoptional
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IDES OperatingChartof
Accounts
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IDES OperatingChartof
Accounts
TheIDEScompanycodesusethefollowingchartsofaccounts: TheIDEScompanycodesusethefollowingchartsofaccounts:
INTisusedbycompanycodes1000,2000,2100,2300,and6000
CAUSisusedbycompanycodes3000and4000
CAFRisusedbycompanycode2200
CAJPisusedbycompanycode5000
ItwasparticularlyimportanttotheIDESboardofdirectorsthatthe
European companycodes Germany,UnitedKingdom,Portugal,
andSpain allbelongto thesamecontrollingarea,sinceagreat
dealofactivitytakesplaceamongthese companycodes
Therefore,allfourcompanycodeshadtobeassignedtothe same
operatingchartofaccounts(INT)
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IDES CountrySpecificChartof
Accounts
However,incertaincountriesmustreporttheirfinancialreportsto However,incertaincountriesmustreporttheirfinancialreportsto
authorities intheircountriesusingthecountryspecificchartof
theircountry
Inorder forittobepossibleforexternalreportstocontaintheaccount
numbersusedin thoseindividualcountries,acountryspecificchartof
accountswascreatedfor thosethreecompanycodes
Thesecountryspecificchartsofaccountsmeetthe requirementsofthe
respectivecountries
Inthecompanycodesegmentofthemasterrecord eachG/L Inthecompanycodesegmentofthemasterrecord,eachG/L
accountmustbe assignedtoanaccountfromthecountrychartof
thecompanycode
Thisisdone usingtheAlternativeaccountnumberfield
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IDES GroupChartofAccounts
Becausenotallcompanycodesofthecorporate groupusethe Becausenotallcompanycodesofthecorporate groupusethe
sameoperatingchartof accounts,aGroupChartofAccounts,
CONS,isbeingusedforconsolidation purposes
Theoperatingchartsofaccountsareassignedtothisgroupchartin
configuration
Onceanoperatingcharthasbeenassignedtoagroupchart,the
Groupaccount numberfieldbecomesrequiredinthechartof
accountssegmentofthemaster record
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LessonOverview
LearnhowtocreateG/LpostingsusingboththeEnjoyand the LearnhowtocreateG/LpostingsusingboththeEnjoyand the
traditionalcomplexpostingscreen
Analyzethestructureofthefinancial document
Examine theeffectsofthepostingsbyanalyzing thetransactions
onthepostedaccountsandbyrunningthebalancesheet
SeehowexternalandinternalAccountingareintegratedbyusing
cost elements
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Objectives
Aftercompletingthislesson,youllbeableto: Aftercompletingthislesson,you llbeableto:
ExecuteG/LpostingsusingtheEnjoytransactionscreenandthe
traditional screenforcomplexposting
Explainthestructureofanaccountingdocument
QueryaG/Laccount
Runthebalancesheet
Viewcostelements Viewcostelements
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AccountingDocument
Afinancialaccountingdocument(FIdocument)recordstheimpact Afinancialaccountingdocument(FIdocument)recordstheimpact
(financialdata)ofatransactionstep onfinancialaccounting
AnFIdocument consistsof aheadersectionandadetailorline
itemsection
Theheaderincludesdata thatapplytotheentiredocument,suchas
documentnumber,documenttype, variousdates,companycode,
currencyused,andareferencenumber
Adocument typeisatwocharactercodethatidentifiesthespecific
businessprocess stepthatgeneratedthedocument businessprocess stepthatgeneratedthedocument
Commonlyuseddocumenttypesinclude customerinvoice(DR),
customerpayment(DZ),goodsissue(WA),andgoods receipt(WE)
Adocumenttypedeterminesthedocumentnumberrangeand the
accounttype associatedwiththeposting
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StructureofAnFIDocument
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AccountingDocument
Thedetailsectiontypicallyconsistsoftwolineitems:adebititem Thedetailsectiontypicallyconsistsoftwolineitems:adebititem
and acredititem
Eachlineitemincludestheaccountnumberfromthegeneral
ledger,adescriptionoftheaccount,anindicationofwhetherthe
accountis debitedorcredited,andtheamount
Thedebitorcreditisindicatedbyaposting key,whichisatwodigitcode
thatdetermineshowalineitemisposted
Specificallyitidentifiestheaccounttype,indicateswhetherthelineitem
isa debitorcreditposting andspecifiesthefieldstatusofadditional isa debitorcreditposting,andspecifiesthefieldstatusofadditional
dataneeded toposttheitem
Examplesofaccounttypesarecustomer(D),vendor(K),asset (A),
material(M),andgeneralledgeraccounts(S)
Examplesofadditional dataarecostcentersandbusinessareas
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PostingKeysExamples
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G/LAccountPostings
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G/LAccountPostings
BeginningwithR/3Release4 6,user cancomfortablycreateand BeginningwithR/3Release4.6,user cancomfortablycreateand
postaG/L accountdocumentusingaonescreentransaction
Theentryscreenisdivided intothefollowingareas:
Worktemplates
User canselectscreenvariants,accountassignmenttemplates,orheld
documentsasreferences
Ahelddocumentsisadocumentthatausersaveswithoutpostingit,withthe
ideathattheuserwillcompleteandpostthe helddocumentlater
ToreturntotheoriginallinelayoutoftheGLdocumententrytable, rightclick g y y , g
onthescreen,andchooseResetscreenvariant
Headerdata
Appliestothewholedocument,suchaspostingdateand documenttype
Someoftheheaderdatacanbeindisplayformatonly,or hiddenfromtheuser
viaeditingoptions
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G/LAccountPostings
Theentryscreenisdivided intothefollowingareas: Theentryscreenisdivided intothefollowingareas:
Lineiteminformation
Here,lineitemsofthedocumentareentered
Informationarea
Here,thedebitandcreditbalancesaredisplayedbyusingatrafficlighticon
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G/LDocumentEntryEnjoyScreen
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Standard/ComplexPostings
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Standard/ComplexPostings
Complexorgeneralpostingscorrespondtotheold,moredifficult p g p g p ,
standardposting transaction(tcode:FB01)
Intheinitialscreen,user enterthedataforthedocumentheader.
Additionally,user enterthepostingkeyandtheaccountforthefirst
line item.Thepostingkeyprovidesthesystemwithinformation
regardingthe accounttype(G/Laccount,customer,vendor,assetand
material)andcan influencethelayoutoftheentryscreenfortheline
item,whichwillbeseen inthenextscreen.Thekeydriverofthelayout
oftheentryscreenfortheline itemisthefieldstatusgroupofthe
accountthatisbeingpostedto.User sawthefieldstatusgroupinthe
companycodesegmentofG/Lmasterrecords.
h h f k d f ld f h Withthisinformation(postingkeyandfieldstatusgroupofthe
accounttobe postedto),thedetailedentryscreenforthefirstline
itemissetup.WhenuserchooseEnter,user proceedtothenext
screen,whichcontainstheAmount fieldandAdditionalaccount
assignmentfieldsforthefirstlineitem.This includes,forexample,
businessarea,textandCostCenter.
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Standard/ComplexPostings
Atthebottomofthesecondscreen,user enterthepostingkeyand Atthebottomofthesecondscreen,user enterthepostingkeyand
account forthesecondlineitemoftheposting.Whenuser choose
Enter,user proceed tothethirdscreen,whichcontainstheAmount
fieldandAdditionalaccount assignmentfieldsforthesecondline
item.User continuewiththissame processforallthelineitems
thatmakeuptheposting.
InordertopassinformationfromFinancialAccountingto
Management Accounting,acostelementfortheexpenseaccount
tobepostedtomust exist Aprimarycostelementcanbecreated tobepostedtomust exist.Aprimarycostelementcanbecreated
automaticallywhenanewG/L accountiscreated.Cost/revenue
elementsonlyexistforP&Laccounts.Usercanbranchtothecost
elementfromtheG/Lmasterrecord.
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G/LDocumentEntryComplex
FirstScreen
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G/LDocumentEntryComplex
SecondScreen
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DocumentTypes
Documenttypesareusedtodistinguishbetweenandordervarious Documenttypesareusedtodistinguishbetweenandordervarious
accounting documentseasily
Eachdocumentisassignedtoonedocumenttype,whichis entered
inthedocumentheader
Documentnumbersareprovidedbythedocument numberranges
assignedtooneormoredocumenttypes
ForG/Laccountpostings,documenttypeSAismostoftenused,
althoughother documenttypesarepossible suchas althoughother documenttypesarepossible,suchas
accrual/deferraldocuments,valuationdocuments,andsoon
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ImportantStandardDocument
Types
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PostingKey
Eachlineitemcontainsexactlyonepostingkey Eachlineitemcontainsexactlyonepostingkey
Postingkeyisaninstrumentthatisused forinternalcontrolandis
enteredinthecomplexpostingscreentotellthesystem:
Whichaccounttypeisbeingpostedto
Whetherthelineitemisadebitorcreditposting
IntheEnjoytransaction,user nolongerneedtoentertheposting
key
Instead, debitrepresentspostingkey40andcreditrepresentsposting , p p g y 4 p p g
key50
Thesepostingkeysappearinthedocumentandtheircontrolfunctions
arestillrelevant
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PostingKey
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PostingKey
IntheSAPsystem,therearealargenumberofstandardposting IntheSAPsystem,therearealargenumberofstandardposting
keys
Each postingkeyisusedforpostingeitheradebitoracredittoone
accounttype
Forpostingsinthegeneralledger,user needonlytwopostingkeys:
40,fordebititems
50,forcredititems
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StandardPostingKeys
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AccountInformation
Accountinformationcanbeobtainedatthreelevelsaccountbalancedisplay,
li i di l d i i lFId
p y
lineitemsdisplay,andoriginalFIdocument
Thebalancedisplayandthelineitemdisplayareprovidedtodisplaythe
accountdata
TheLineitemdisplayisonlypossibleforG/Laccountsforwhich the
corresponding Functionhasbeenactivatedinthemasterrecord
Thebalancedisplayisanoverviewofthesavedtransactionfiguresofan
account
User candrilldownfromthebalancetoalistoftheitemsthatmakeupthe
balance
F thi li it li t d illd t th d t t i i thi li Fromthislineitemlist,user candrilldowntothedocumentcontainingthisline
item
Fromthere, user canseethecompletetransactionbyselectingDocument
overview
IfthereisanoriginaldocumentforthismySAPERPdocumentanditwas
archived optically,user candisplayitaswell
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AccountInformation
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AccountInformation
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