Vous êtes sur la page 1sur 25

Global network

of innovation Sub Ledger Accounting

Accounts Receivable
Accounts Payable
Global network
of innovation
Accounts Receivable & Payable

 Master Data
 Types of Maintenance
 Account Groups
 Number Ranges
 Transaction Data
 Special G/L Transactions
 Recurring Entries
 Accruals and Deferrals
 Payment Terms
 Incoming / Outgoing payments
 Partial / Residual Payments
 Exchange Rate Differences
 Automatic Payment Program
 Dunning
Global network
of innovation Customer / Vendor Master : FI View

• There are 2 segments to the customer / vendor master:

– general data at the client level and
– company code level data
• Common information such as name and address is stored
at the client level. This data is common across all company
codes and avoids duplication.
Master Data

• Master data needed by a company to define how that

particular company code deals with the customer / vendor
is stored in company code specific records.

Client Level

Data for Data for

Co Code: SLIN Co Code: SLUK
Global network
of innovation Customer Master : SD View

• For the sales and distribution department, specific data

about the customer is stored in a Sales Area Segment.
• Any sales area that wants to do business with a customer
must create a sales area segment.
• The same customer can be created in multiple sales areas –
the client level data remains the same.
Master Data

Sales Area X

Client Level Sales Area Y

Data: Cust. A
Global network
of innovation Vendor Master : MM View

• For the purchasing department, specific data about the

vendor is stored in a Purchasing Organization Segment.
• Any purchasing organization that wants to do business with
a vendor must create this segment.
• The same vendor can be created in multiple purchasing
organizations – the client level data remains the same.
Master Data

Purchasing Org.

Purchasing Org.
Client Level Y
Data: Vend. A
Global network
of innovation Customer Master : Central Maintenance

• Customer Masters can be maintained centrally for

all areas or separately for the FI and SD modules

Central Maintenance
Master Data

FI Portion SD Portion
Global network
of innovation Vendor Master : Central Maintenance

• Vendor Masters can be maintained centrally for all

areas or separately for the FI and MM modules

Central Maintenance
Master Data

FI Portion MM Portion
Global network
of innovation Master Data : Comparison

Incomplete Customer accounts

Master Data

Incomplete Vendor accounts

Global network
of innovation Customer / Vendor Account Groups

• The account group controls:

– The number ranges that the numbers of the accounts fall in,
– The field status of the fields that appear in the master
– Whether the account is a one time customer or vendor.
Master Data

Account Groups:
One Time

Number Range
01: 1000-1999
Global network
of innovation
Special G/L Transactions

Customer ABC Reconciliation acct

Sales Invoice 1000
Transaction Data

Down Payment Received

500 Advance 170000


Special transactions which have to be displayed separately in the

financial statements are handled using special G/L transactions.
Alternative recon A/Cs are defined for each special G/L transaction
Global network
of innovation Recurring Entries

Basic Data

For frequently occurring transactions

Recurring entry
such as payment of rent, interest etc.
original document recurring entry documents can be
Transaction Data


Execute recurring entry The following data is unchanged for

program: SAPF 120 recurring entries:
Posting Key
Batch Input Line item amounts

Actual document
Global network
of innovation Accruals / Deferrals

• Accruals are adjustment postings which may be

necessary at the end of each posting period.

• A unique document type may be used to distinguish

accrual documents from other documents.
Transaction Data

• Accruals are usually entered in one month and reversed

in the next.

• The program SAPF080R creates reverse postings and a

log for the selected accrual documents.
Global network
of innovation
Customer / Vendor Payment Terms

Payment terms are arrangements made with business partners

governing financial settlements.

The terms help in determination of the

Transaction Data

baseline date, the cash discount

percentages and periods.

The terms are assigned to business partner

master records and defaulted by the system
at the time of data entry. The defaulted terms
can be overwritten.
Global network
of innovation
Customer / Vendor Payment Terms…contd.

Payment terms can be entered in the company code segment,

sales area segment and purchasing segment of a business
partner master record.

Depending on which module the invoice is created in, the

Transaction Data

payment terms from the related segment of the master record

are defaulted.

It should be ensured that the payment terms

entered in all the segments of the business
partner master record are identical.
Global network
of innovation Incoming / Outgoing Payments

A manual payment is a transaction that clears an open item

(invoice), by manually allocating an offsetting amount to the open

An incoming payment, generally used in accounts receivable, clears

Transaction Data

an open debit item.

An outgoing payment, generally used in accounts payable, clears an

open credit item.

A manual payment is processed in three steps:

•the header information is entered
•open items are selected
•the transaction is posted
Global network
of innovation Partial and Residual Payments

Differences can be processed as partial or residual

items or even charged off

In Partial Payments, both items remain

open on the account
Transaction Data

In residual payments, both items are

cleared and a new item with the residual
amount is open

The difference can be charged off

Global network
of innovation Exchange Rate Differences

When clearing open items in foreign currencies,

realized differences may occur due to exchange
rate fluctuations.

The system can be configured to post these

Transaction Data

differences automatically as realized exchange

rate gains or losses. The realized differences
are stored in the cleared line item.

Exchange rate differences are also posted when open

items are valuated for the balance sheet. These
exchange rate differences from valuation are posted to
another exchange rate difference account and to a
balance sheet adjustment account.
Global network
of innovation Automatic Payment Program

 The Payment Run

Automatic Payment Program

 Parameters
 Proposal
 Payment
 Print
Global network
of innovation Parameters

• Parameters are entered for the payment program

• Every payment run is identified by the run date and
Automatic Payment Program

• The run date and identification help to identify the program
• Company codes, docs entered up to date, payment
methods are selected
Global network
of innovation Proposal

• The payment proposal has to be scheduled.

• Documents and accounts due for payment are selected
Automatic Payment Program

•The proposal run generates the proposal list and the

exception list
Global network
of innovation Payment

The Payment Run uses the data from the Payment

Proposal to:
Automatic Payment Program

 Create payment documents

 Clear open items
 Generate automatic postings: discounts, taxes
 Mark the payments which can be paid with EDI
 Supply the print programs with necessary data
Global network
of innovation
Payment …. Contd.

Bank sub-accounts can be used for posting incoming and

outgoing payments.
Automatic Payment Program

Sub-accounts facilitate bank reconciliations

They are assigned to payment methods in the bank selection
section in configuration.
They are differentiated by house bank and currency and
They are managed on an open item basis

1. Payment Program
Dr. Vendor A/c
Cr. Outgoing cheque A/c 2. Bank Statement
Dr. Outgoing cheque A/c
Cr. Main Bank A/c
Global network
of innovation Print
Automatic Payment Program

•The print run prints the cheques and payment advice

•Creates DME data as well as IDOCs for EDI
Global network
of innovation

When Business partners fall behind on their payments, payment

reminders or dunning notices can be sent to remind them of their
outstanding debts.

SAP allows automatic dunning, based on parameters defined. The

system analyses open items, determines the dunning level of the

account, creates a dunning notice and then updates the master

with the latest dunning information.

Both customers and vendors can be dunned. Vendors may be

dunned for example, in case of a debit balance due to a credit
Global network
of innovation
Dunning Overview

Entering parameters in the dunning program gives information on how

it has to be run.

The dunning run selects the accounts, examines them for overdue
items, checks if they have to be dunned and then assigns dunning
levels to them. All dunning data is stored in the proposal.

Once the proposal is created, it can be edited, deleted and recreated

as often as necessary. Editing of the proposal can even be skipped
and the dunning run can be followed directly by the printing of dunning

Dunning notices are printed and dunning data is updated in the master
records and associated documents in one step.