0

SAP AG 2003
Basic Mapping Options in the SAP System
Leading Valuations
Accounts solution
Delta technology or full postings
Ledger solution in the new general ledger
Transfer pricing and parallel currencies instead of parallel
financial statements
Contents
SAP AG AC206 3-1
0.2
SAP AG 2003
List the ad!antages and disad!antages of the
SAP solutions for parallel financial accounting
"nit O#$ecti!es
At the conclusion of this unit% you will #e a#le to
SAP AG AC206 3-2
0.3
SAP AG 2003
O!er!iew Diagram &
AC206
'mplementation Pro$ect
'mplementation Options
Current Trends
Balance Sheet 'tems
and (eporting
SAP AG AC206 3-3
0.4
SAP AG 2003
)our company wants to present more sets of financial
statements on the indi!idual statement le!el*
Business Scenario
SAP AG AC206 3-4
0.5
SAP AG 2003
Leading Valuations
What information is needed and when?
+a!ing local ,AAP as leading !aluation means reconciling to
"S-,AAP or 'AS for the .internal/ reporting of the group*
"S-,AAP or 'AS allow data within the group to #e
compared and aggregated immediately #ased on common
standards .01 trend/*
2ote Parallel accounting does not mean doing e!erything twice
and at the same time*
Month-end closings are usually done in the leading !aluation*
Other !aluations at 3uarter or year-end*
Annual reporting for ta4 purposes*
The leading valuation provides standardized reoniliation !in real ti"e# o$ %inanial Aounting
&ith other "odules' suh as Controlling !C(#' Sales and )istri*ution !S)#' SAP +usiness
,n$or"ation -arehouse !SAP +-#' and .nterprise Controlling !.C#/ This t0piall0 applies *e$ore
the introdution o$ parallel $inanial reporting $or the loal valuation approah' as this is the onl0
valuation approah/
A reoniliation li1e this is not planned on the parallel valuation level/ ,t $ails preisel0 *eause there
is onl0 one valuation approah !in the atual# in C( *0 de$ault/ There$ore' 0ou "ust selet a leading
valuation/
2eading valuations $or e3isting SAP usto"ers are generall0 onverted $ro" loal to international
along &ith a 4pro5et6 lasting several "onths/ ,t an *e advisa*le to approah this pro5et separate
$ro" the introdution o$ parallel $inanial reporting/ %or e3a"ple' 0ou annot onvert leading
valuations in Asset Aounting &ith the de$ault progra"s alone/ SAP "a1es support availa*le in
ases li1e this &ith the group S2( !S0ste" 2andsape (pti"ization#/
7ou "ust are$ull0 onsider &hih value approah represents the leading valuation $or ne&
installations/ The *usiness trend is heading ver0 strongl0 $or an international approah8
SAP AG AC206 3-9
0.6
SAP AG 2003
"sing Parallel Accounts
Shared accounts Shared accounts
'AS financial statement
Local financial statement
Local accounts 'AS accounts
Shared accounts Paya#les% recei!a#les% #an5 accounts
Local accounts Asset portfolio% pro!isions
'AS accounts Asset portfolio% pro!isions
2oal $inanial state"ent:
,n loal $inanial state"ents' shared and loal aounts are presented together/
%or the loal $inanial state"ent' the loal urren0 is sho&n/
;S-GAAP and ,AS $inanial state"ent:
%or ;S-GAAP < ,AS $inanial state"ents' shared and ;S-GAAP < ,AS aounts are
evaluated $or ;S-GAAP < ,AS $inanial state"ents/
.3tra aounts e3ist $or eah "ethod o$ aounting/ Spei$i postings are "ade to these aounts $or
the "ethod o$ aounting in =uestion/
Separate retained earnings aounts need to *e reated !loal' ;S-GAAP<,AS' shared aounts#/
A nu"*ering s0ste" needs to *e esta*lished !nu"*er o"position > $ront or *a1' nu"*er or letter#/
An aount assign"ent "anual needs to *e reated/
SAP AG AC206 3-6
0.7
SAP AG 2003
Account Solution Case 6 2ew SAP 'mplementation
7
444444 'AS accounts
& C
6
444444 local accounts
7 B
8
444444 shared
accounts
6 A
Suffi4 Account num#er Prefi4
Alphanumeric or
numerical
Options for creating the chart of accounts
Prefix and account number or last digit in the account number
Shared accounts Shared accounts
'AS financial statement
Local financial statement
Local accounts 'AS accounts
Alphanu"eri pre$i3es are ver0 o"pliated to set up/
-ith su$$i3es' a seletion o$ ranges $or one valuation is al"ost no longer possi*le/
SAP AG AC206 3-?
0.8
SAP AG 2003
Account Solution Case 7 9' Already :Li!e;
444444 'AS accounts
7 C
444444 local accounts
6 B
444444 shared
accounts
8 A
Account num#er Prefi4
Alphanumeric or
numerical
Options for creating the chart of accounts
Prefix and account number
Shared accounts Shared accounts
'AS financial statement
Local financial statement
Local accounts 'AS accounts
The G<2 aount nu"*er an *e a "a3i"u" o$ ten digits long/ ,$ all ten digits are not used' 0ou an
si"pl0 inrease the length *0 one digit !in the hart o$ aounts list#/
.3a"ple: ,nrease the length $ro" 466 to 4?68 A si3-digit aount nu"*er *eo"es a seven-digit
aount nu"*er/ The $irst harater auto"atiall0 assigned $or all aounts is 40/6 This 406 is
generall0 not displa0ed and "ust not *e spei$ied &hen 0ou enter postings/
The ne& ,AS aounts are reated &ith the pre$i3 426 !in the e3a"ple a*ove#/
The old aounts o$ the loal GAAP that sho& valuation di$$erenes are reated &ith the pre$i3
416 !in the e3a"ple a*ove#/ .3isting *alanes have to *e reposted and the old aounts "ust *e
*lo1ed $or posting in their o"pan0 ode/
,$ 0ou alread0 have ten-digit aount nu"*ers' 0ou "ust onvert the e3isting data-*ase so that a
pre$i3 an *e assigned to all the aount nu"*ers/ The SAP S0ste" 2andsape (pti"ization !S2(#
an help 0ou as &ell/ +e$ore the data is onverted' it is reo""ended that the data *e arhived using
the )A@T tool/
SAP AG AC206 3-A
0.9
SAP AG 2003
Posting <4ample .6/ Manual Postings
<4ternal Ser!ices <4penses
6/ 6%888
Paya#les
6%6=8 6/
Ta4
6/ 6=8
Same Values > Valuation Approaches
<4ample ? <4ternal Ser!ices
01 A posting to shared accounts
One
Posting
SAP AG AC206 3-B
0.10
SAP AG 2003
Posting <4ample .7/ Manual Postings
Pro!ision <4penses
Local Valuation
7/ 6%888
Pro!ision <4penses
'AS > "S-,AAP
&/ @88
Pro!ision
Local Valuation
6%888 7/
Pro!ision
'AS > "S-,AAP
@88 &/
Two complete
manual postings%
each made
separately for
each !aluation
Valuation differences
<4ample - Pro!isions
01 Posting to local accounts and 'AS accounts
SAP AG AC206 3-10
0.11
SAP AG 2003
Posting <4ample .&/ Automatic Postings
Depreciation <4penses
Local Valuation
A/ B88
Depreciation <4penses
'AS > "S-,AAP
@/ =88
VA Asset Portfolio
Local Valuation
B88 A/
VA Asset Portfolio
'AS > "S-,AAP
=88 @/
The program that posts
the depreciation
generates two complete
postings for the different
areas% one for each
!aluation% #ut with one
program run*
Valuation differences
<4ample - Depreciations
01 Posting to local accounts and 'AS accounts
The depreiation posting progra" that is run in eah ase $or the o"pan0 ode and edits all areas at
one has *een @AP(ST2000 as o$ SAP @<3 .nterprise/
7ou post depreiations &ith the progra" @A+;CC00 in @elease 4/6C and earlier versions/
SAP AG AC206 3-11
0.12
SAP AG 2003
(etained <arnings Accounts ? Account solution
Local ,AAP "*S*-,AAP or 'AS
Shared
Accounts
9i4ed assets
<4penditure
Valuation
Vendor
.Paya#le/
Customer
.(ecei!a#le/
B
a
l
a
n
c
e
S
h
e
e
t
P
C
L
9C
,ains
Sales <lectricity
(e!enue 9i4ed Asset
(etirement
Clearing Account 9i4ed
Asset (etirement
Clearing Account 9i4ed
Asset (etirement
Other
Pro!isions
Other
Pro!isions
9i4ed assets
9C
,ains
9C
Losses
Balance
Carryforward
Local accounts
Balance
Carryforward
Shared accounts
Balance Carry
forward
"S-,AAP or
'AS Accounts
D **E* ) **E* F **E*
The aounts in a so"e&hat di$$erent displa0 $or aounting aording to loal GAAP and ,AS or
;S-GAAP:
A reporting aording to loal GAAP ontains: Local + shared accounts
A reporting aording to ,AS ontains: IAS + shared accounts
,t is there$ore neessar0 to "aintain several retained earnins accounts in the s0ste"/
SAP AG AC206 3-12
0.13
SAP AG 2003
(etained <arnings Accounts Con!ersion
old 9) current 9) new 9)
(etained earnings accounts
Change in e4isting and posted accounts .01 transaction FS00/ in the
current fiscal year% ****
Pre!iously only one retained earnings account
2ow #ro5en down into local ,AAP% shared accounts% 'AS and "S
,AAP accounts 01 Se!eral retained earnings accounts
*** #ut as late as possi#le if old fiscal year closed
*** #ut #efore the first #alance carryforward in the new fiscal year
The PD2 state"ent aount t0pe !the retained earnings aount# o$ a PD2 aount an onl0 *e
hanged in the aountEs "aster data i$ one<several orresponding entries have *een alread0 *een
"aintained in Custo"izing/
SAP AG AC206 3-13
0.14
SAP AG 2003
+ow are Postings MadeG
9ull posting
Delta posting
All !alues are duplicated
Only the differences are posted
Delta and full postings
The previous e3a"ples had used 4$ull postings6 as a *ase/
SAP AG AC206 3-14
0.15
SAP AG 2003
+ow are Postings MadeG Complete Postings
Scenario Asset Accounting .9'-AA/
The following depreciations were calculated and posted for Decem#er of
the current year
Area 86 .Local ,AAP/ H=88
Area &8 .Consolidated>'AS/ H6%888
'f full posting is used% the .two/ posting documents loo5 li5e this
Depreciation local H=88
to !alue ad$ustments local H=88
Depreciation 'AS H6%888
to !alue ad$ustments 'AS H6%888
SAP AG AC206 3-19
0.16
SAP AG 2003
+ow are Postings MadeG Delta Postings
The following depreciation documents would #e posted during delta
postings
Depreciation Local H =88
to !alue ad$ustments local H =88
Depreciation 'AS H A88
to !alue ad$ustments 'AS H A88
During delta postings% the 'AS posting has a correcti!e impact
't is difficult to e4plain the 'AS posting without the first posting
01 5eyword transparency
Should the auditors also see the local !aluesG
<4tremely important The delta logic is not consistently
supported*
Therefore The delta method is not recommended*
,n realit0 it is a little "ore o"ple3' as 0ou an displa0 the delta logi in Asset Aounting using a
third' derived depreiation area !FG a delta area#:
Area 01 !2oal depreiation#: A !real-ti"e# posting area
Area 30 !,AS area#: A statistis-onl0 area that is not posted to the G2
Area 31 !derived $ro" area 30 > area 01#: The posting delta depreiation area
.3planation o$ the $igures spei$ied a*ove:
)epreiation a"ount area 01: 600
)epreiation a"ount area 30: 1'000
)epreiation a"ount area 31: 1'000 - 600 F 400
Co&ever' parado3ial postings "a0 our' $or e3a"ple' 4negative e3penditure postings6' that is'
depreiation e3penditure postings that are posted on the redit side o$ the aount > For example:
)epreiation a"ount area 01: 600 )epreiation a"ount area 30: 900 )epreiation a"ount
area 31: 900 > 600 F -100
SAP AG AC206 3-16
0.17
SAP AG 2003
Assessment of the Account Solution
.Together with Complete Postings/
Simple to implement
<asy to understand
Consistent .across all components/
Audit-proof
Standard reporting a!aila#le
Ad!antages
Se!eral !aluation approaches in the general ledger
'ncreased num#er of accounts
Disad!antages
All parallel valuation "ethods' $or e3a"ple' value ad5ust"ents and results anal0sis' support the
aount solution/
SAP AG AC206 3-1?
0.18
SAP AG 2003
The 2ew ,eneral Ledger
The SAP system offers an interesting alternati!e to the classic general
ledger with mySAP ERP 2004 (=> ECC5.0) in the 9inancials area
The 2<I ,<2<(AL L<D,<(
The functionality of the new general ledger offers interesting% new mapping
options in connection with parallel financial reporting*
Iho can use the new general ledgerG
<4isting SAP customers can elect to use the new general ledger after
they have completed the technical upgrade to !!"#0 in a separate pro$ect#
%y default& only the classic general ledger is active initially' See the A!20(
training system#
)mportant information' Standard migration tools will not be available until
*elease !!(#0#
+he new general ledger is acti!e by default in mySAP *P 200, for new
installations#
7ou an get a general idea o$ the advantages o$ the ne& general ledger in !SS note 756146/
%or "ore in$or"ation a*out the ne& general ledger' attend the SA" A#210 custo$er trainin
course/
The ne& general ledger is interated &ith all su%leders !FG %,-AP' %,-A@ and %,-AA#/
Higration tools $or hanging $ro" the lassi general ledger to the ne& general ledger are not 0et
availa*le &ith .CC9/0 > see SAP note ?41A21 !FG release restritions $or SAP .@P 2004#/
SAP AG AC206 3-1A
0.19
SAP AG 2003
The Ledger Solution in the 2ew ,eneral Ledger
There is one main ledger in each client*
+owe!er% there can #e other ledgers .within the general ledger/*
The main ledger generally reflects the accounting principle used to draw
up consolidated financial statements .5eyword leading !aluations/*
Main
Ledger
.such as '9(S/J
Other
Ledger 6
.such as
Local ,AAP/ J
9or e4ample
Other
Ledger 7
.such as
"S-,AAP/ J
- .owever& the local value approach can be mapped in the main ledger as well /
international views are displayed in the other ledgers#
(ne ledger $ro" the general ledger pla0s the role o$ a 4"ain6 ledger/ Consolidated $inanial
reporting is nor"all0 "apped in this ledger/
%or parallel $inanial reporting' other ledgers an also *e used in addition to the "ain ledger in the
ne& general ledger/
,n this onte3t' mySAP ERP re$ers to the leder solution in the ne& eneral leder/
#aution' This does not "ean the ledgers in the special ledger o"ponent li1e in SAP @<3
.nterprise/
As &as previousl0 the ase' ho&ever' parallel $inanial reporting an *e "apped using additional
aounts even &ith an ative ne& general ledger !FG account solution#/ ,n this ase' there is onl0
one ledger in the general ledger' the "ain ledger/
(ote' The ledger solution !in the ne& general ledger# and the aount solution should *e onsidered
e)uivalent to mySAP ERP onl0 one > see SA" note 779251 $or "ore/
*he $ain leder is the onl0 ledger that is interated &ith #ontrollin *0 de$ault/
SAP AG AC206 3-1B
0.20
SAP AG 2003
"pdating Values in the 2ew ,eneral Ledger
+ow the !alues come into the different ledgers of the new general ledger
Same Valuation Approach
)f the postings are set in all accounting principles with the same amount& a posting
0such as 1%02& 1%"0& 1%(0& 1%30& 1450& 67 will automatically cause the !alues to
#e passed to all ledgers#
Different Valuation Approach
)f different valuation approaches can be automated& that is& entered with programs
(such as foreign currency valuations, individual flat-rate value adjustments,
depreciations)& e4actly one ledger0from the new general ledger7 is called up using
accounting principles# +he corresponding program is then started multiple times
089 per valuation method7#
1or valuation differences that can only be entered manually 0such as provision postings7&
there are two new transactions 089 9B86L& 9B@8L7& in which you can select the ledger
to be posted# A posting will then be made for each value approach#
Therefore+he posting amounts are :ept in different ledgers 0from the new
general ledger7& but in the same accounts#
Ad!antage ;ou do not need to create additional accounts 0or balance sheet
and P<= statement structures7#
Assu"ption: A o"pan0 "ust report loall0 aording to ,%@S and ;S-GAAP' that is' has to satis$0
three aounting priniples and has there$ore reated three ledgers !in the ne& general ledger#/ The
loal value approah is di$$erent $ro" the international one *ut the sa"e a"ount is to *e entered $or
,%@S and ;S-GAAP/ The o"pan0 no& has t&o ation alternatives availa*le:
(ption 1: .nter the valuation approah $or eah ledger !$ro" the ne& general ledger#' that is' $or
e3a"ple' open a progra" three ti$es or "a1e a "anual posting &ith the transations %+012 or
%+902 three ti"es/
(ption 2: %or an international approah' reate a ledger group that ontains the ledgers ,%@S and
;S-GAAP/ Io& the progra" !or "anual posting# onl0 has to *e run t&ice: (ne $or the loal
approah !updating the loal ledger# and one $or the international approah !updating the values
in the ,%@S and ;S-GAAP ledgers#/
7ou an $ind in$or"ation a*out updating data using the ledger solution in the ne& general ledger in
SAP note ??B291/
SAP AG AC206 3-20
0.21
SAP AG 2003
Other Options for the 2ew ,eneral Ledger in
Connection with Parallel 9inancial (eporting
Display document Data entry !iew
Document number: 19000001538 Company code: 1000 Fiscal year: YYYY
Document date: DD.MM.YYYY Postin date: DD.MM.YYYY Period: M
0100
0400
F!"#$
EUR 1,600 Input tax 154000 40 4
SEG B 4140 EUR 6,000 Service
description
417000 40 3
SEG A 1000 EUR 4,000 Service
description
417000 40
EUR 11,600 !endor " 1000 31 1 1000
%ement !ostl. Cur. &mount Description &ccount
Pst!y
't CC
9B8&
+he :Segment; characteristic is available 0for segment reporting7 in the 1)
by default#
+he :Document #rea5down; function ma:es a Kero #alance setting
possible for the segment characteristic for each document#
<4ample +here is a !endor in!oice for the amount of H 66%=88# +he e4penses should or
must #e assigned to two segments 0and>or two cost centers& profit centers& or business
areas7#
+he mapping shows the document in the data entry !iew
The appearane as &ell as the entr0 o$ the $inanial dou"ents are e3atl0 the sa"e as in previous
releases/
An !input# ta3 rate o$ 16J is assu"ed in the e3a"ple on the slide/
SAP urrentl0 supports the derivation o$ the se$ent +ro$ the ,ro+it center/ The pro$it enter an
*e derived in turn $ro" a ost enter' an internal C( order' or a pro5et' $or e3a"ple/
The seg"ent harateristi an *e used to "ap a se$ent %alance sheet -./ se$ent re,ortin0/
(ther possi*le de$ault harateristis $or seg"ent reporting are the pro$it enter or the *usiness area/
Corresponding ne& 1I drilldo&n re,orts are availa*le in the standard version $or evaluation/
A zero *alane setting !$or eah dou"ent<on the dou"ent level# an *e ahieved $or the pro$it
enter or *usiness area harateristis or a usto"er-speial $ield/
SAP AG AC206 3-21
0.22
SAP AG 2003
Document Brea5down .Online Split/ ? ,eneral
Ledger View
Display document ,eneral ledger !iew
Data entry (ie):
Document number: 19000001538 Company code: 1000 Fiscal year: YYYY
Document date: DD.MM.YYYY Postin date: DD.MM.YYYY Period: M
9B8&
*eder 0*:
Document: 19000001538 Fiscal year: YYYY Period: M
%#+ " #,$ 0.00
EUR #60 Input tax 154000 40 4 1000
4140 0100 EUR 6,000 Service
description
417000 40 3 1000
SEG B EUR 6,#60 !endor $a%a&'e 160000 31 1 1000
0400
F!"#$
%#+ & #,$ 0.00
EUR 640 Input tax 154000 40 4 1000
1000 EUR 4,000 Service
description
417000 40 1000
SEG A EUR 4,640 !endor $a%a&'e 160000 31 1 1000
%ement !ostl. Cur. &mount Description &ccount
Pst
!y
't CC
-ote: ()e 'a%out*t)e disp'a% variant o+ t)e docu,ent is sorted -in ascendin. order/ &% se.,ent 0it) su&tota's in t)e
Se.,ent co'u,n1
To ensure a onsistent distri*ution o$ the Segment harateristi !or another entit0#' 0ou "ust ativate
the docu$ent %rea2do&n/ Consistent seg"entation "eans that a zero *alane setting is reahed $or
the addressed entit0 $or eah dou"ent/
In addition to the s,lit' 0ou an see the inheritance o$ the Segment entit0 in the vendor and ta3
ro&s o$ the dou"ent in the displa0/
7ou do not need to arr0 out the period-losing ativities *alane sheet ad5ust"ent !FG SAP1A0# or
pro$it and loss ad5ust"ent !FG SAP1A1# &ith the online split !and the inheritane#/
(ote' The dou"ent *rea1do&n also &or1s $or postproessing suh as pa0"ent/ Cash disount
reeived or paid is distri*uted to the entities aording to the a"ount o$ the original e3penditure
postings !in the ase o$ an original vendor invoie#/
Custo"er invoies are handled si"ilarl0' &here the revenue is distri*uted to various entities/
SAP AG AC206 3-22
0.23
SAP AG 2003
A loo: at the new database table ma:es the fundamental standard expansion to the data
structure immediately clear'
Totals Ta#le of the 2ew ,eneral Ledger
9A,L9L<DT
2ew ,eneral Ledger
Totals Ta#le 9A,L9L<DT
& selection o. t/e a(ailable .ields:
0 0 0
%ement .or sement
reportin
0
%#+M#-1
"usiness area 0 $",%&
Functional area 0 $F&$#&
Pro.it Center 0 P$C1$
Cost Center 0 $C-1$
Company Code 0 CC
Cost element 0 C2%13#*#M
&ccount number 0 $&CC1
Fiscal year 0 $Y#&$
... 0 0
%/ort description 0 Field
S<66LOLD
The :9unctional Area; field is now
a!aila#le in the totals ta#le in addition
to the new standard 1) fields ?Segment@
and ?Profit !enter@ that were already
mentioned#
<ffect ;ou can assemble the P<=
invoice according to cost4of4sales
presentation without the cost4of4
sales ledger#
Hore entities !$ields or data ele"ents# are updated in the totals ta*le o$ the ne& general ledger !FG
%AG2%2.KT# than possi*le in the lassi totals ta*le !FG G2T0#/
So"e ne& standard $ields are:
Cost Center
Pro$it Center
Seg"ent
%untional Area
7ou an e3pand the totals ta*le %AG2%2.KT &ith additional $ields > in addition to the SAP $ields
that are alread0 present' these an *e ne&' usto"er-spei$i $ields/
SAP AG AC206 3-23
0.24
SAP AG 2003
(eal-time CO and 9' 'ntegration
Financial Accounting Controlling
Acti!ity 6 <4pense account posting
System acti!ity
1) account debit
)f the account is defined as a cost element ### System acti!ity
!A ob$ect debit / such as a cost center
Acti!ity 7 (e-Posting in CO to another
cost center 0for example7 ###
*** with a different company code% BA%
PC% segment or other functional area* System acti!ity ? 2ew in mySAP <(P
!hanges cause a real-time .reconciliation/
posting in 1) 089 1) follow4up document7 for
each !A document
+he reconciliation ledger does not need
to be :ept
New
And what happens when characteristics are changed .01 such as 9MB<(/
that are assigned to CO acti!itiesG
SAP has had real-ti"e integration $ro" $inanial aounting !FG %,# to "anage"ent aounting
!FG C(# $or a long ti"e8
*he other &a3 around4 +ro$ #! to 1I &as previousl0 not possi*le in real ti"e/ *his a++ects
chanes to characteristics +or the +ollo&in ,rocessin5transactions li2e'
Periodi learings !assess"ent' distri*ution' re-posting#
Hanual re-postings in C( LFG transation KB11(N)]
Ativit0 alloations Ltransation KB21(N)M
Settling orders or pro5ets Ltransations K!! and "#!!M
The reoniliation ledger that &as to *e "aintained in ost ele"ent aounting is al&a0s used to
reonile C( &ith $inanial aounting/
Su""ar0 standardizing entries and reoniliation postings &ere "ade &ith periodi progra" runs
$or eah ost ele"ent<e3pense aount: Transation KA$"/
The transation KA$" is no longer usa*le a$ter ativating the ne& general ledger *0 de$ault > 0ou
&ill *e noti$ied o$ the real-ti"e integration *et&een C( and %,/
The Seg"ent harateristi ould not *e reoniled &ith the KA$" transation/
SAP AG AC206 3-24
0.25
SAP AG 2003
Ad!antages of the 2ew ,eneral Ledger ? Summary
The new general ledger has an e4panded data structure #y default*
Aside from that% customer-specific fields can #e incorporated in the new
general ledger*
Iith the .real-time/ document #rea5down .online split/% #alance sheets for
entities such as :Segment; are possi#le*
The reconciliation #etween management accounting .CO/ and financial
accounting .9'/ can #e done in realtime ? there is a real-time integration
#etween the CO and 9' ? time-consuming reconciliation tas5s can #e done
away with*
The new general ledger offers the option of carrying multiple ledgers within the
general ledger* This is a possi#le display option for mapping parallel financial
reporting in the SAP system*
The new general ledger in mySAP ERP offers the following ad!antages
compared with the classic general ledger in SAP R/3 Enterprise
SAP AG AC206 3-29
0.26
SAP AG 2003
2ew ,eneral Ledger One Component ? Many
9unctions
New General Ledger:
A Consistent Iorld
Classic General
Ledger:
Special Ledger
0Bulti4dimensionalC
customer4specific7
Reconciliation
Ledger
Cost-of-
sales
acc*
ledger
GL0
0=egal
reDuirements
!C"#CA
0Banagement
and segment
reporting7
;ntil no&' SAP usto"ers "ust have an entire set o$ o"ponents installed and in use' to opti"all0
$ul$ill the international or industr0-spei$i re=uire"ents<standards/
The situation "a0 *e "ore ritial in ases &here servie enterprises !$or e3a"ple' in the areas
pu*li setor' insuranes' "edia# inreasingl0 re=uire *alane sheets that $ul$ill other riteria suh as
grant' $und' or industr0 setors/
The inreasing i"portane o$ ,AS as an aounting priniple is giving rise to inreased de"ands $or
the i"proved possi*ilities o$ "apping seg"ent reporting/
A standardized solution &ould also undou*tedl0 over attrative aspets suh as $ast lose' Sar*anes-
(3le0 At and TC( !FG Total Cost o$ (&nership#/
SAP AG AC206 3-26
0.27
SAP AG 2003
(e!iew Mapping options in SAP (>& <nterprise
'n the pre!ious release of mySAP <(P 788A% (elease (>&% there were two more
approaches in addition to the account solution for mapping parallel financial
reporting
+he ledger solution 0using the special ledger component E1)4S=F7
Bapping using parallel company codes 089 company code solution7
Decisi!e point %oth solutions were not consistently usable by all applications of the
SAP system#
"se in mySAP <(P
The solutions continue to run li:e set up in SAP *>3 nterprise& in !!"#0& and in
the classic and new general ledger# <4isting configurations can #e changed and
deleted ? Additions% howe!er% are not possi#le 0at least in most applications7#
SAP has no resources available for further development wor: on these solutions /
therefore there is no continuous impro!ement#
)t is not li:ely that SAP will process development reDuests or offer support for any
corresponding pro$ect#
Custo"ers that have alread0 "apped parallel $inanial reporting in SAP @<3 .nterprise using the %,-
S2 ledger solution or o"pan0 ode solution an ontinue to do so in .CC 9/0/ Co&ever' the0
should onsider replaing this "apping to operate &ith the ledger solution in the ne& general ledger/
@eplaing it &ith the aount solution &ould *e possi*le as &ell/
-e stritl0 advise against ne& installations o$ the leder solution -&ith 1I6SL0 or the co$,an3
code solution &ith .CC 9/0 $or the reasons spei$ied a*ove/ ,n "an0 parts o$ the s0ste"' ne&
i"ple"entations are no longer tehniall0 possi*le at all/
SAP AG AC206 3-2?
0.28
SAP AG 2003
mySAP <(P ? Mapping Options
Account solution
$% in the classic and new general ledger
2ew ,L
Ledger solution &in the new general ledger'
$% (nl) if the new general ledger is acti*e
D C
D C
Caution +he course AC78= will only address the mapping option with the
account solution in the classic general ledger along the lines of the SAP
course description# +he new general ledger will not be activated#
)f you would li:e to learn more about the new general ledger and the ledger
solution in the new general ledger% $ust ta:e the course AC768*
78cer,t +ro$ SA" note' 779251' /// the $ollo&ing aspets an ontri*ute to the deision $or the
appropriate "apping "ethod/ It $ust %e e$,hasi9ed that SA" enerall3 vie&s the leder
solution and the account solution as e)ual. Standard reporting is availa*le to 0ou $or *oth
solutions/
The leder solution scenario is reo""ended i$:
7our parallel $inanial reporting sho&s a lot o$ valuation di$$erenes/
The nu"*er o$ G<2 aounts ould not *e handled &ith additional aounts/
Advantaes o$ the ledger solution are:
7ou 1eep a separate ledger $or eah invoie proedure/
7ou an "ap various $isal 0ear variants in this senario/
The nu"*er o$ G<2 aounts is "anagea*le/
:isadvantaes o$ the ledger solution are:
The volu"e o$ data inreases *eause o$ the additional ledgers:
The account solution scenario lends itsel$ espeiall0 i$ 0ou have previousl0 &or1ed &ith the
aount solution and are on$ident &ith it and i$ the nu"*er o$ the additional G<2 aounts needed is
aepta*le to 0ou/
SAP AG AC206 3-2A
0.29
SAP AG 2003
Transfer Pricing Versus Parallel 9inancial
Statements
Company code 6
PrCtr6 PrCtr7 PrCtr&
N@*-
688*-
678*-
CoCt* 78*-
Company code 7
A 678*-
C 688*-
P 6A8*-
A 678*-
C 688*-
P 6A8*-
A B8*-
C B8*-
P B@*-
A B8*-
C B8*-
P B@*-
C N8*-
A N8*-
P N8*-
CoCt* 68*-
Transfer Pricing > Material Ledger
'n acti!ity relationships #etween profit centers% a profit center
must not #e at a disad!antage #ecause it has to sell to another
profit center instead of on the e4ternal mar5et .profit from a
mar5et point of !iew/*
Naluation approahes $or trans$er priing:
2egal valuation !F C( valuation approah#: Hoving or standard pries in the "aterial "aster'
generall0 derived $ro" atual purhase pries $or "aterials proured $ro" outside o"panies or
$ro" standard ost esti"ates $or "aterials produed in-house > *0 plant and *0 o"pan0 ode/
(nl0 "aterials are valuated here' not ativities/ (ne legal valuation approah is sho&n/ )i$$erent
valuation approahes &ith' $or e3a"ple' various overhead osts' annot *e portra0ed here/ This
"eans that this legal vie& is not suita*le $or parallel $inanial reporting in aordane &ith loal
GAAP' ,AS or ;S-GAAP/
Group valuation: Group prodution osts using o"pan0 odes' *ut &ithin a ontrolling area/
Pro$it enter valuation: Agreed pries *et&een pro$it enters using o"pan0 odes' *ut &ithin a
ontrolling area/
SAP AG AC206 3-2B
0.30
SAP AG 2003
Parallel Currencies Versus Parallel 9inancial
Statements
'nde4-#ased currency or hard currency .inflationary
economics/
,roup currency .for group reporting purposes/
Two parallel currencies per company code can #e
implemented in the system
The $irst loal urren0 in %, is the loal urren0 o$ the o"pan0 ode/ ,t al&a0s &rites to the
general ledger/ (ther urrenies should not *e setO other&ise' standard reporting annot *e used/
The other "odules should also *e ta1en into aount/ ,n Controlling' the ontrolling area urren0
and the operating onern urren0 an *e used/
Curren0 translations an *e arried out in the onsolidation "odule or in the %, "odule' so that the
$inanial state"ents an *e reported in a di$$erent urren0/ These ta1e aount o$ the re=uired
translation rules/
SAP AG AC206 3-30
0.31
SAP AG 2003
Basic Mapping Options Summary
Chec5list
Mapping options for parallel financial reporting ? up to and
including mySAP <(P
Account solution
Ledger solution in the new general ledger
./ Ledger solution in 9'-SL .only a :continuation;
of an e4isting configuration/
./ Company code solution .only a :continuation;
of an e4isting configuration/
9ull postings
Delta postings
Transfer pricing
Parallel currencies
SAP AG AC206 3-31
SAP AG AC206 3-32
0.3278ercises
;nit' <a,,in !,tions
*o,ic' =asic Settins +or the Account Solution
At the onlusion o$ these e3erises' 0ou &ill *e a*le to:
.3pand the hart o$ aounts
Create onsolidated<,AS aounts
)e$ine ne& retained earnings aounts
,n this e3erise' 0ou &ill learn a*out the settins that 0ou "ust "a1e i$
0ou have deided to use the account solution in 0our enterprise/
3-1 =asic settins +or the account solution
(ote' ,n the "a5orit0 o$ e3erises in this ourse' 0ou &ill &or1 &ith
3our o&n co$,an3 code and 3our o&n chart o+ accounts. ;se the
+ollo&in I:s'
%or the co$,an3 code' %R&& !FG >> is 3our t&o-digit
rou,5"# nu$%er#
%or the hart o$ aounts' "A&& !FG Cere too' PP is 0our t&o-
digit group<PC nu"*er#
3-1-1 Previousl0' the aounts o$ 0our operative chart o+ accounts "A&&' &hih
in turn is assigned to 0our o"pan0 ode %R&&' could onl3 have si8 diits/
To i"ple"ent the aount solution logiall0' e3tend the nu"*er o$ digits
allo&ed $or 0our chart o+ accounts "A&& to seven diits/ 7ou set the
"aintenane language $or the hart o$ aounts in the sa"e transation in
General 2edger Custo"izing/ I+ necessar3' hange the $aintenance
lanuae to another language/
Save 0our hanges/
SAP AG AC206 3-33
3-1-2 Io& that 0ou have enhaned 0our hart o$ aounts' 0ou still annot reate
seven-digit aounts in the appliation as the aount groups o$ 0our hart
o$ aounts still have a si3-digit validit0 area/ These aount groups are
used to struture the General 2edger aounts and are' o$ ourse' stored in
the General 2edger "aster data/
,n the Custo"izing settings $or %inanial Aounting' add the $ollo&ing
interval in each case to the area o$ validit0 o$ the aount groups AN$ to
SAK $or 0our chart o+ accounts "A&& :
From acco(nt) 0<no entr0
*o acco(nt) B BBB BBB
Save 0our hanges/
3-1-3
"ontext) 7our chart o+ accounts "A&& and all related aounts &ere
co,ied $ro" the hart o$ aounts ,IT %e+ore the course started/
-hen data is opied' onl0 the hart o$ aount seg"ents o$ an
aount are trans$erred/ ,n other &ords' no accounts can %e
used5are availa%le in 0our o"pan0 ode %R&&+
7ou an easil0 esta*lish this *0 alling' $or e3a"ple' aount 21000 $or 0our
o"pan0 ode %R&& in the General 2edger Aounting a,,lication !FG
transation FS,,#/ A "essage appears in$or"ing 0ou that the orresponding
aount is not !0et# availa*le in the o"pan0 ode G@PP/
Co&ever' in order that 0ou an use the !shared# aounts at a later stage' this
o"pan0 ode data "ust *e availa*le in addition to the hart o$ aount
seg"ents o$ an aount/ ?ou can use a ,rora$ to enerate this data $or
all aounts at once4 or 0ou an op0 the data $ro" a re$erene/
Alternativel0' 0ou ould reate the data "anuall0/
,t is not eas0 to $ind this transation in Custo"izing/ Choose the $ollo&ing
,ath'
,n the #usto$i9in settings $or Financial Accounting' selet General
Ledger Accounting => G/L Accounts => Master Records => G/L Account
Creation and Processing => Alternative Methods => Copy G/L Accounts
=> Copy Company Code/
7nter the +ollo&in data'
"ompany code) @A>>
"opy -rom "ompany code) A#00
7ou an i"ple"ent a test run +irst' to he1 &hih aounts are opied/
*hen start an u,date run in the $oreground/ Selet .nter to inore the !t&o#
&arnin $essaes that "a0 appear' other&ise the progra" &ill not run/ @ead the note
on the ne8t ,ae/
#aution' The update run &ill ta1e a*out 1 > 3 "inutes/
A$ter the end o$ the run' 0ou &ill see a "isleading "essage stating
that 0our 42ist ontains no data/6 Qust go *a1 &ith the F. 1e0 and
0ou &ill reeive a list o$ the aounts opied to 0our o"pan0 ode/
The log also provides 0ou &ith the in$or"ation a*out a *ath session
that &as reated/ 7ou an ignore these "essages > 3ou do not have
to run the +older reated/
SAP AG AC206 3-34
*he !shared# accounts should no& a,,ear in 0our o"pan0 ode %R&&' ,n
the orresponding transation spei$ied a*ove' all aount 210004 +or
e8a$,le.
3-1-4 As 0ou have deided to use the aount solution' one retained earnins
account &ill no loner %e enouh/ 7ou &ill need one retained earnings
aount $or shared e3pense aounts' one $or loal e3pense aounts' and
one $or international !$or e3a"ple' ,AS# e3pense aounts/
%or the shared aounts' the retained earnins account an also *e used !at
a later stage#' &hih has usuall0 alread3 *een de$ined !*e$ore the
onversion# and set in Custo"izing/ Bhich account is this in 3our chart
o+ accounts "A&& and to &hich "CL state$ent account t3,e is this
account assinedD 2oo1 in the orresponding loation in %inanial
Aounting Custo"izing settings and &rite do&n the result'
P/$ statement acco(nt type) RRR
Retained earnings acco(nt) RRRRRRRRRRRRRRRR
3-1-9 ,n 0our o"pan0 ode %R&&' reate an additional sa$,le retained
earnins account +or international e8,ense accounts' that is' $or
onsolidated e3pense aounts/ ;se suita*le re+erences and the $ollo&ing
data'
(e&
Account
Ae+erence
Account
Ae+erence
#o$,an3 #ode
(e& Short
*e8t
(e& @5L Account Lon
*e8t
A B00 000 B00 000 G@PP @etained
earnings
$ro"
previous 0ear
@etained earnings $ro"
previous 0ear<group
3-1-6 ,n the Custo"izing settings +or 0our chart o+ accounts "A&&' create t&o
$ore "CL state$ent account t3,es called 0 and 1/
Note) +oth o$ these PD2 state"ent aount t0pes then represent the
retained earnings aount o$ the onsolidated e3pense aount and
the retained earnings aount o$ the loal e3pense aount/
(o& assin the orresponding carr3+or&ard accounts to the ne& "CL
state$ent account t3,es as +ollo&s'
FG The "CL state$ent account t3,e ? is assined account
8 900 000' &hich &as created ,reviousl3
FG The "CL state$ent account t3,e E is assined account 9 900 0004
&hich &as created ,reviousl3
-or1ing in this &a0 lari$ies the reo""ended pratie o$ &or1ing
&ith di$$erent pre$i3es/
)o 0ou notie that 0our o"pan0 ode G@PP alread0 has seven-digit
aounts !FG B B00 000#S These o"e $ro" the re$erene o"pan0
ode AC00 $ro" e3erise 3-1-3/
SAP AG AC206 3-39
3-1-? The di$$erent PD2 state"ent aount t0pes are displa0ed in the "aster data
$or eah PD2 state"ent aount/ ,n this aount' 0ou an hange the" or
assign the" aordingl0 $or ne& onsolidated aounts/
#all e8,ense account 420 0004 +or e8a$,le4 in 0our o"pan0 ode %R&&
and see &hether 0our ne& "CL state$ent account t3,es are
!theoretiall0# availa%le +or selection/
SAP AG AC206 3-36
0.33Solutions
;nit' <a,,in !,tions
*o,ic' =asic Settins +or the Account Solution
3-1 Solution +or the e8ercise on the %asic settins +or the account solution
(ote' ,n the "a5orit0 o$ e3erises in this ourse' 0ou &ill &or1 &ith
3our o&n co$,an3 code and 3our o&n chart o+ accounts. ;se the
+ollo&in I:s'
%or the co$,an3 code' %R&& !FG >> is 3our t&o-digit
rou,5"# nu$%er#
%or the chart o+ accounts' "A&& !FG Cere too' PP is 0our t&o-
digit group<PC nu"*er#
3-1-1 Previousl0' the aounts o$ 0our operative chart o+ accounts "A&&' &hih
in turn is assigned to 0our o"pan0 ode %R&&' could onl3 have si8 diits/
To i"ple"ent the aount solution logiall0' e3tend the nu"*er o$ digits
allo&ed $or 0our chart o+ accounts "A&& to seven diits/ 7ou set the
"aintenane language $or the hart o$ aounts in the sa"e transation in
General 2edger Custo"izing/ I+ necessar3' hange the $aintenance
lanuae to another language/
Save 0our hanges/
Path: n the Customi!ing settings "or Financial Accounting# select General
Ledger Accounting G/L Accounts Master Records Preparations $dit
Chart o" Accounts List%
&ou'le(clic) your chart o" accounts CA** and process the changes speci"ied
in the e+ercise%
3-1-2 Io& that 0ou have enhaned 0our hart o$ aounts' 0ou still annot reate
seven-digit aounts in the appliation as the aount groups o$ 0our hart
o$ aounts still have a si3-digit validit0 area/ These aount groups are
used to struture the General 2edger aounts and are' o$ ourse' stored in
the General 2edger "aster data/
,n the Custo"izing settings $or %inanial Aounting:
Path: n the Financial Accounting Customi!ing settings# select General Ledger
Accounting G/L Accounts Master Records Preparations &e"ine
Account Group
e8tend the area o$ validit0 o$ the account rou,s AN$ to SAK $or 0our
chart o+ accounts CA## to the +ollo&in values'
From acco(nt) ,2No entry
*o acco(nt: 9 999 999
Save 0our hanges/
SAP AG AC206 3-3?
3-1-3
"ontext) 7our chart o+ accounts "A&& and all related aounts &ere
co,ied $ro" the hart o$ aounts ,IT %e+ore the course started/
-hen data is opied' onl0 the hart o$ aount seg"ents o$ an
aount are trans$erred/ ,n other &ords' no accounts can %e
used5are availa%le in 0our o"pan0 ode %R&&+
7ou an easil0 esta*lish this *0 alling' $or e3a"ple' aount 21000 $or 0our
o"pan0 ode %R&& in the General 2edger Aounting a,,lication !FG
transation FS,,#/
n the ,AP $asy Access menu# select Accounting Financial Accounting
General Ledger Master Records ndividual Processing Centrally%
A "essage appears in$or"ing 0ou that the orresponding aount is not
!0et# availa*le in the o"pan0 ode G@PP/
Co&ever' in order that 0ou an use the !shared# aounts at a later stage' this
o"pan0 ode data "ust *e availa*le in addition to the hart o$ aount
seg"ents o$ an aount/ ?ou can use a ,rora$ to enerate this data $or
all aounts at once4 or 0ou an op0 the data $ro" a re$erene/
Alternativel0' 0ou ould reate the data "anuall0/
,t is not eas0 to $ind this transation in Custo"izing/ Choose the $ollo&ing
,ath'
n the Customi!ing settings "or Financial Accounting# select General Ledger
Accounting G/L Accounts Master Records G/L Account Creation and
Processing Alternative Methods Copy G/L Accounts Copy Company
Code%
7nter the +ollo&in data'
"ompany code) @A>>
"opy -rom "ompany code) A#00
7ou an i"ple"ent a test run +irst' to he1 &hih aounts are opied/
*hen start an u,date run in the $oreground/ Selet .nter to inore the
!t&o# &arnin $essaes that "a0 appear' other&ise the progra" &ill not
run/
#aution' The update run &ill ta1e a*out 1 > 3 "inutes/
A$ter the end o$ the run' 0ou &ill see a "isleading "essage stating
that 0our 42ist ontains no data/6 Qust go *a1 &ith the F. 1e0 and
0ou &ill reeive a list o$ the aounts opied to 0our o"pan0 ode/
The log also provides 0ou &ith the in$or"ation a*out a *ath session
that &as reated/ 7ou an ignore these "essages > 3ou do not have
to run the +older reated/
*he !shared# accounts should no& a,,ear in 0our o"pan0 ode %R&&' ,n
the orresponding transation spei$ied a*ove' all aount 210004 +or
e8a$,le.
n the ,AP $asy Access menu# select Accounting Financial Accounting
General Ledger Master Records ndividual Processing Centrally%
SAP AG AC206 3-3A
3-1-4 As 0ou have deided to use the aount solution' one retained earnins
account &ill no loner %e enouh/ 7ou &ill need one retained earnings
aount $or shared e3pense aounts' one $or loal e3pense aounts' and
one $or international !$or e3a"ple' ,AS# e3pense aounts/
%or the shared aounts' the retained earnins account an also *e used !at
a later stage#' &hih has usuall0 alread3 *een de$ined !*e$ore the
onversion# and set in Custo"izing/ Bhich account is this in 3our chart
o+ accounts "A&& and to &hich "CL state$ent account t3,e is this
account assinedD 2oo1 in the orresponding loation in %inanial
Aounting Custo"izing settingsT
n the Financial Accounting Customi!ing settings# select General Ledger
Accounting G/L Accounts Master Records Preparations &e"ine
Retained $arnings Account
T and &rite do&n the result'
P/$ statement acco(nt type) RRR
Retained earnings acco(nt) RRRRRRRRRRRRRRRR
3-1-9 ,n 0our o"pan0 ode %R&&' reate an additional sa$,le retained
earnins account +or international e8,ense accounts' that is' $or
onsolidated e3pense aounts/
n the ,AP $asy Access menu# select Accounting Financial Accounting
General Ledger Master Records ndividual Processing Centrally%
$nter the ne- G/L account . /00 000 and your company code GR** in the
t-o "ields that are ready "or input%
n the menu# select G/L account Create -ith re"erence and maintain the
dialog 'o+ as speci"ied in the e+ercise%
,elect $nter to con"irm your entries and maintain a ne- G/L account long
te+t%
;se suita*le re+erences and the $ollo&ing data'
(e&
Account
Ae+erence
Account
Ae+erence
#o$,an3 #ode
(e& Short
*e8t
(e& @5L Account Lon
*e8t
A B00 000 B00 000 G@PP @etained
earnings
$ro"
previous 0ear
@etained earnings $ro"
previous 0ear<group
SAP AG AC206 3-3B
3-1-6 ,n the Custo"izing settings +or 0our chart o+ accounts "A&&' create t&o
$ore "CL state$ent account t3,es called 0 and 1/
n the Financial Accounting Customi!ing settings# select General Ledger
Accounting G/L Accounts Master Records Preparations &e"ine
Retained $arnings Account
Note) +oth o$ these PD2 state"ent aount t0pes then represent the
retained earnings aount o$ the onsolidated e3pense aount and
the retained earnings aount o$ the loal e3pense aount/
(o& assin the orresponding carr3+or&ard accounts to the ne& "CL
state$ent account t3,es as +ollo&s'
FG The "CL state$ent account t3,e ? is assined account
8 900 000' &hich &as created ,reviousl3
FG The "CL state$ent account t3,e E is assined account 9 900 0004
&hich &as created ,reviousl3
-or1ing in this &a0 lari$ies the reo""ended pratie o$ &or1ing
&ith di$$erent pre$i3es/
)o 0ou notie that 0our o"pan0 ode G@PP alread0 has seven-digit
aounts !FG B B00 000#S These o"e $ro" the re$erene o"pan0
ode AC00 $ro" e3erise 3-1-3/
3-1-? The di$$erent PD2 state"ent aount t0pes are displa0ed in the "aster data
$or eah PD2 state"ent aount/ ,n this aount' 0ou an hange the" or
assign the" aordingl0 $or ne& onsolidated aounts/
#all e8,ense account 420 0004 +or e8a$,le4 in 0our o"pan0 ode %R&&
and see &hether 0our ne& "CL state$ent account t3,es are
!theoretiall0# availa%le +or selection/
n the ,AP $asy Access menu# select Accounting Financial Accounting
General Ledger Master Records ndividual Processing Centrally%
,elect account 120 000%
3n the 4ype/description ta'# the "irst logical "ield group is called Control in
chart o" accounts%
4his logical "ield group contains the group 'o+ &etailed control "or PL
statement accounts# -hich in turn contains the P5L statement account type
Place the cursor on the P5L statement account type input "ield and select the
possi'le entries help 6F17%
#aution' As o$ @elease 4/6' the P/$ statement acco(nt type input
$ield is onl0 displa0ed in the appliation i$ at least t&o PD2
state"ent aount t0pes are de$ined in Custo"izing/
SAP AG AC206 3-40