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Unit 6

Bank Accounting

Unit Overview

Thisunitintroducesyoutobankmasterrecordsandhousebanks. Itexamines

thenewpettycashjournalandshowsyouhowtopostacheckdepositlist. You

willseehowpostingthecheckdepositlistclearstheinvoicespaid. Thefinalpart

oftheunitlooksathowmanualbankstatementsareprocessed.

Unit Objectives

After completing thisunit, you will beableto:

• Maintain the bank directory

• DescribetherelationshipofG/Laccountstobankaccounts

• Maintain bank data for a customer

• Enter transactions into the cash journal

• Create and process a check deposit list

• Create and post an account statement

Unit Contents

Lesson: Master Records in Bank Accounting...............................342

Exercise 21: Bank Master Data ..........................................345

Lesson: Business Transactions in Bank Accounting.......................352

Exercise 22: Business Transactions in Bank Accounting.............363

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Unit6: BankAccounting AC010

Lesson: Master Records in Bank Accounting

Lesson Overview

Inthislesson,wewillstudybankmasterrecordsandlearnthedifferencebetween

houseandnon-housebanks. Wewill seehowbankaccountsarelinked toG/L

accounts. We will create a new bank which will be the bank of our customer,

NEW##. Oncecreated,thatbankwillshowupinalistofbankscalledthebank

directory.

Lesson Objectives

After completingthislesson, you will beable to:

• Maintain the bank directory

• DescribetherelationshipofG/Laccountstobankaccounts

• Maintain bank data for a customer

Business Example

IDESreceivesaletterfromtheUNI-Bankwhichinformsitaboutachangeinits

namebecauseithasbeentaken over byInterbank. Thenamechangehasto be

enteredintotheSAPsystem. CustomerNEW##informsIDESofitsbankdetails

pertelephone. Thesedetailsmustbeenteredinthecustomermasterrecord.

Bank Directory

Thebankdirectorycontainstheaddressesandvalidcontroldata(suchasSwift

code) of all banks used in the SAP system.

The bank directory can be:

• Automaticallyimported,aslongasthebankdirectoryisavailableondiskette

and an import program exists for thisdata

• Manually created

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AC010 Lesson: Master Records in Bank Accounting

Figure 111: Bank Directory

Ifabankissetupinthebankdirectory,itsbasicdatacanbeaccessed,forexample,

whenenteringthebankinformationinacustomerorvendormasterrecord. You

onlyhavetoenterthecountryofthebankandthebankkey. Thesystemfindsthe

nameandaddressofthebankintheBankDirectorytable. Ifthebankisnotyet

in the Bank Directory, it can be entered directly. It is then added to the Bank

Directory,ifithasbeenaddedtothecustomerandvendormasterrecord.

Bank Accounts

Housebanksarebankswherewe(thecompanycode)haveanaccount(s). When

we created a single check in the accounts payable unit, we used the Deutsche

Bank. That housebankhadthehousebankID1000.

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Unit6: BankAccounting AC010

Figure 112: Bank Accounts

EachhousebankisrepresentedintheSAPsystembyahousebankID,andeach

accountatthatbankisrepresentedbyanaccountID.TheseIDsarecodesofupto

fourcharacters,whichcanbealphanumeric. ThehousebankIDandaccountID

arethenenteredinaG/Laccountmasterrecord,whichrepresentsabankaccount

inthegeneralledger. Thusthefollowingrelationshipexists:

Bank account at house bank <—> combination house bank and account

ID <—> G/L account

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AC010 Lesson: Master Records in Bank Accounting

Exercise 21: Bank Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Describetheconnectionbetweenthebankaccountandthegeneralledger

• Change an entry in the bank directory

• Enterthedetailsofanewbanktothemasterrecordofacustomer

Business Example

It is possible to perform all accounting-based business transactions involving

direct incoming or outgoingpaymentscentrallyin bankaccounting. Although

some people refer to abank ledger, bankaccounting isnot really asubledger

component like accounts payable, accounts receivable or asset accounting. In

bankaccounting,therearenosubledgermasterrecords. Instead,allbankaccounts

are represented by G/L accounts.

Task 1: Identify bank accounts

EveryIDEScompanycodehasaccountsatoneormorehousebanks. Everybank

accountisassignedtoexactlyoneG/Laccount. Onthegeneralledger,thisG/L

accountreflectsallpostingsperformedbythebankontheassignedbankaccount.

In company code 1000, for example, G/L account 113100 is a G/L account

representing a bank account.

1. Takealookinthecompanycode-specificsettingsofG/Laccount113100to

seewhichbankaccountthisG/Laccountrepresents.

Task 2: Change the bank directory

The bank directory contains the name and addresses of all banks in a certain

country. Youcanaccessthebankdirectorybothfromsubledgeraccountingand

from bank accounting when entering bank details in a customer master data

record, for example.

In some countries (Germany and the U.S., for example), it is possible to

automaticallyandregularlyupdatethebankdirectoryusingafileavailablefrom

thebanksandanimportreport. However,ifyouareawareofchangestobankdata

fromaccountinginadvance,youcanalsoenterthesemanually.

1. The bank group UNI-Bank has been taken over by the bank group

Interbank. Change thedescriptionof the bankwith bankkey900000##

from UNI-Bank## to Interbank##.

Continued on next page

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Unit6: BankAccounting AC010

Task 3: Enter bank master data

Yournewcustomergivesyouthedetailsoftheirbank. Enterthisinformationin

the master record of NEW##.

1. Createanewbankwiththebankkey123456##. Todothis,enterthedetails

on the tab page Payment transaction in the section general data for the

customerNEW##. Entertherespectivenameand addressdetailsofyour

choice. Enteryourcustomer'sbankaccountnumber,122333##.

Task 4: Display the new bank in the bank directory

The bank directory is a list of banks that have been entered in your system.

Wheneveryoucreateabank,itautomaticallyshowsupinthebankdirectory.

1. LookatthebankdirectoryreportforDEbanksandsearchforyournewbank

123456##. It should be in the directory.

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AC010 Lesson: Master Records in Bank Accounting

Solution 21: Bank Master Data

Task 1: Identify bank accounts

EveryIDEScompanycodehasaccountsatoneormorehousebanks. Everybank

accountisassignedtoexactlyoneG/Laccount. Onthegeneralledger,thisG/L

accountreflectsallpostingsperformedbythebankontheassignedbankaccount.

In company code 1000, for example, G/L account 113100 is a G/L account

representing a bank account.

1. Takealookinthecompanycode-specificsettingsofG/Laccount113100to

seewhichbankaccountthisG/Laccountrepresents.

a) Choose Accounting→FinancialAccounting→GeneralLedger →

Master Records → G/L Accounts → Individual Processing → In

Company Code.

Field Name Value

G/L account 113100

Company code 1000

b) Choose the Display icon.

c) Select the Create/Bank/Interest tab. The house bank and account

ID fields are located under the Bank/Financial details in company

codesegmentofthetab. Theentriesherespecifythatthisaccountis

assigned asfollows: Deutsche Bank current account,1000, at house

bank1000,bankkey50070010(seetheF4helptoseethelinks).

Note: Bank1000wasusedwhenwecreatedasinglepayment

in the accounts payable unit.

d) Returntothe SAPEasyAccessmenu by typing /Ninthecommand

field.

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Field Name	Value
G/L account	113100
Company code	1000

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Unit6: BankAccounting AC010

Task 2: Change the bank directory

The bank directory contains the name and addresses of all banks in a certain

country. Youcanaccessthebankdirectorybothfromsubledgeraccountingand

from bank accounting when entering bank details in a customer master data

record, for example.

In some countries (Germany and the U.S., for example), it is possible to

automaticallyandregularlyupdatethebankdirectoryusingafileavailablefrom

thebanksandanimportreport. However,ifyouareawareofchangestobankdata

fromaccountinginadvance,youcanalsoenterthesemanually.

1. The bank group UNI-Bank has been taken over by the bank group

Interbank. Changethedescription of the bank with bankkey900000##

from UNI-Bank## to Interbank##.

a) ChooseAccounting→FinancialAccounting→Banks→MasterData

→ Bank Master Record → Change.

Field Name Value

Bank country DE

Bank key 900000##

b) Choose Enter.

Field Name Value

Bank name Interbank##

c) Choose Save.

d) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

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Field Name	Value
Bank country	DE
Bank key	900000##

Field Name	Value
Bank name	Interbank##

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AC010 Lesson: Master Records in Bank Accounting

Task 3: Enter bank master data

Yournewcustomergivesyouthedetailsoftheirbank. Enterthisinformationin

the master record of NEW##.

1. Createanewbankwiththebankkey123456##. Todothis,enterthedetails

on the tab page Payment transaction in the section general data for the

customerNEW##. Entertherespectivenameand addressdetailsof your

choice. Enteryourcustomer'sbankaccountnumber,122333##.

a) ChooseAccounting→FinancialAccounting→AccountsReceivable

→ Master Records → Change.

Field Name Value

Customer NEW##

Company code 1000

b) SelectthePaymenttransactionstab. Enterthefollowingdata.

Field Name Value

Ctry DE

Bank key 123456##

Bank account 122333##

c) Choose Enter.

d) Fillinthedetailsoftheaddresssectionofthebankinthedialogbox.

Use any name and address you want.

e) Choose Enter and Save.

f) Return to theSAP Easy Acccess Menu.

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Field Name	Value
Customer	NEW##
Company code	1000

Field Name	Value
Ctry	DE
Bank key	123456##
Bank account	122333##

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Unit6: BankAccounting AC010

Task 4: Display the new bank in the bank directory

The bank directory is a list of banks that have been entered in your system.

Wheneveryoucreateabank,itautomaticallyshowsupinthebankdirectory.

1. LookatthebankdirectoryreportforDEbanksandsearchforyournewbank

123456##. It should be in the directory.

a) ChooseAccounting→FinancialAccounting→Banks→MasterData

→BankMasterRecord→DisplayBankDirectory.

Field Name Value

Bank country DE

b) Choose Execute.

Checktoseeifyourbankislisted. Todothis,usethesearchfunction

. It should be.

c) Return to the SAP Easy Access menu.

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Field Name	Value
Bank country	DE

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AC010 Lesson: Master Records in Bank Accounting

Lesson Summary

You should now be able to:

• Maintain the bank directory

• DescribetherelationshipofG/Laccountstobankaccounts

• Maintain bank data for a customer

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Unit6: BankAccounting AC010

Lesson: Business Transactions in Bank Accounting

Lesson Overview

Inthislessonwewillexplaintheuseofthepettycashjournal. Inaddition,wewill

dealwiththeclearingofopenitemsfromcustomersbypostingacheckdeposit

list and a manual account statement.

Lesson Objectives

After completingthislesson, you will beable to:

• Enter transactions into the cash journal

• Create and process a check deposit list

• Create and post an account statement

Business Example

TheSAP systemenablesyoutokeepcash journals. IDES usesthisfunctionto

track petty cash transactions online.

ProcessingofincomingchecksishandleddifferentlyinIDES'scompanycodes,

dependingonthecountrywherethey arelocated.

• Company code 1000 (Germany) receives the checks directly from its

customersandsendsthecheckstothebankwithacheckdepositlist.

• Company code 3000 (U.S.) uses their house bank's lockbox service and

receiveslockboxdatafilescontaininginformationaboutthechecksreceived.

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AC010 Lesson: Business Transactions in Bank Accounting

Figure 113: Cash Journals

Since the 4.6 release, SAP offers cash journals to manage petty cash.You can

createcashjournalsthatareuniquelyidentifiedbyafour-charactercode.

Each cash journal must be assigned to one G/L account, which represents the

petty cash journal account in the general ledger. Cash transactions are saved

separatelyinthecashjournalandaretransferredperiodically(forexample,daily)

to the general ledger.

Figure 114: Cash Journal Transaction

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Unit6: BankAccounting AC010

Thedataentryscreenforcashjournaltransactionsisdividedintothreesections.

Data selection

Here, thetimeperiodof thedatacanbeselected.

Balance display

Thisdisplaysthetotalsofincomingand outgoingcashand thebeginning

and ending balance.

Accounting transactions

Here,thecashjournaltransactionscanbeentered. Adistinctionismadehere

between“Cashpayments”,“Cashreceipts”and“Checkreceipts”. Theoffset

accountfor eachtransaction(andtaxcodeifrequired)aresetupaheadof

time in configuration.

Accounting transactions are saved separately in the cash journal and are

transferredperiodicallytothegeneralledger. Thetransferredtransactions

can be printed as a journal.

Areceiptcanbeprintedforeachindividualtransaction.

Types of Cash Journal Transactions

This figure shows the possible types of cash journal transactions and their

corresponding posting records.

Figure 115: Types of Cash Journal Transactions

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AC010 Lesson: Business Transactions in Bank Accounting

Therecanbemanyconcreteaccountingtransactionswithspecifiedbankclearing

accounts,revenueaccountsandexpenseaccounts,allwithadescriptivetext. One

exampleforabusinesstransactionofthetypeExpensepostingiscashpurchase

of office supplies. Here, the expense account Office material is used. The

accountingtransactionsaresetupincustomizingbutcanalsobecreateddirectly

fromtheapplication,ifanewaccountingtransactionisdeemednecessaryduring

daily operations.

Note: Althoughcustomerandvendorpaymentscanbemadeusingthe

cash journal, the payment does not clear the open item. This clearing

is not done until a second step as part of the accounts payable or the

accountsreceivable. UsethemenupathAccount→Clearingandselect

the invoice and the payment.

Note: Incomingandoutgoingbankpaymentsarenotposteddirectlyto

bank accounts. Rather, theyare first postedto bankclearingaccounts.

Thebankclearingaccountsarethenclearedwhenprocessingtheaccount

statement from the bank.

Figure 116: Processing Incoming Checks

Theprocessingofincomingchecksinhandleddifferentlyinternationally. Thetwo

mostcommonproceduresarerepresentedontheslidebasedonIDEScompany

codes1000(Germany)and3000(USA).InGermany,paymentsareoftenmade

usingbanktransfers; intheUnitedStates,checksarethemostcommonmethod

of payment. For this reason, the number of incoming checks in Germany is

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Unit6: BankAccounting AC010

relativelysmallandcanbehandledbytheaccountingdepartment. IntheUSA,

manycompaniesuseaspecialbankservice,theso-calledLockbox. Thismakes

check processing considerably easier.

Germany:The checks are sent directly from the customers to the IDES AG

accountingdepartment. Thepaiditemsarecleared,thechecksreceivedareposted

tospecialincomingcheckaccounts, andthechecksandacheckdepositlistare

senttothebank. Thebankcollectsthemoneyfromthecustomersandpostsitto

the bank account. The posting appears on the bank account statement and the

amountreceivedclearstheincomingcheckaccountinthegeneralledger.

USA:Thechecksaresentdirectlyfromcustomerstothecompany'slockbox. The

bank collectsthe money and records the checksand payment information in a

lockboxfile. Thebanksendsthislockboxfiletotheaccountingdepartment. By

postingthelockboxdata,thepaiditemsareclearedinaccountsreceivableandthe

checkamountsareposteddirectlytothebankincomingchecksG/Laccount.

Depositing Checks

Thefigureshowstheprocessfor depositingchecks.

The processfor depositing checksisasfollows:

1. Theincomingcheckscanbeprocessedmanuallyorwithacheckscanner.

2. After all checks have been entered, a list of checks to be deposited is

availableinthesystemandcanbecorrectedifnecessary.

3. Thecheckdepositlistscanbeprintedoutandsent tothebankalongwith

the checks.

4. Batchinputsessionsarecreatedfromthecheckdepositlistsandhavetobe

processedinorder tocreatetherelatedpostings.

5. Postingcanbecompleteddirectly,withoutabatchinputsession.

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AC010 Lesson: Business Transactions in Bank Accounting

Figure 117: Depositing Checks

Posting a Check Deposit

When posting a check deposit list, two batch input sessions are generated;

the subledger session and the bank posting session. Both sessions must be

processed,inordertomaketheassociatedpostingsintheGeneralLedger.

• The subledger accountingsession is generally processed fromaccounts

receivableandclearstheopenitemspaid. Theoffsettingpostingismadeto

acheckclearingaccount. Theitemstobeclearedarefoundbasedon the

dataincludedonthecheckdepositlistprovided(suchasdeliverynumber,

document number, and so on).

• Thebankpostingsessionisnormallyprocessedbythefinancialdepartment

(orbyCashManagement). Theypostcheckamountstotheincomingchecks

account. Theoffsettingpostingismadetoacheckclearingaccount.

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Unit6: BankAccounting AC010

Figure 118: Posting a Check Deposit

Thebankledgeraccountingsessionshouldbeprocessedfirstsocashmanagement

receivesthemostup-to-dateinformationinatimelymanner. Whenprocessingthe

subledgeraccountingsession,paymentdifferencesmay,incertaincases,needto

be dealt with manually.

Lockbox

Whenusingalockbox,thecustomerssendtheirchecksandpaymentinformation

directly to the bank. The bank is paid a fee to input the data about the checks

received. Thebanksavesthecheckandpaymentinformationinafileandsendsit

totheaccountingdepartmentusingdatatransfer(diskette,dataline,orEDI).

ThelockboxfileisrecordedintheSAPsystem. Theincomingchecksaccountis

postedtoandthepaidinvoicesarecleared. Completepaymentinformationallows

theSAPsystemtoproceedreliablywiththeclearing. Ifthesystemcannotfind

an invoice to be paid, the payment information has to be processed manually

afterwardsusing thePost processing function.

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AC010 Lesson: Business Transactions in Bank Accounting

Figure 119: Lockbox

Figure 120: Bank statement

The bank informs the accounting department about the transactions on the

company'sbankaccountusingaccountstatements. Thepostingsrecordedonthe

bank statementsmust beentered in accounting.

Thecompanycanreceivethebankstatementintwodifferentways:

• Asaform: Inthiscase,theaccountstatementmustbecreatedmanuallyin

the SAP system.

• Asafile: Thefileiseitherprovidedonadatacarrieroritcanbecalledup

from the bank using a transfer program (bank-specific). An SAP report

importsthisfileintothebanktemporarystorageoftheSAPSystem.

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The further processing is as follows:

• The bank statements in the bank temporary storage can be printed for

documentation purposes.

• Batch input sessions are created from the bank statements in the bank

temporary storage. You have to run these sessions to create the required

postings. Youcanalsopostdirectly(withoutbatchinput).

• You can carry out any postprocessing either by running the batch input

sessions online or - if you post directly - using a special postprocessing

transaction.

Figure 121: Check Receipts and Issues

DuringthecoursewehavepresentedvariousprogramsthatsupportAccounting

inprocessingchecks. Thisslidesummarizeswhichprogramsareusedforwhich

postings.

Checkissues: Thepaymentprogramcreatesthecheckandpoststhecheckissue,

whereby the open vendor items are cleared. The check issue is posted on an

outgoingcheckaccountsetupforthatpurpose. Whenthecheckisthendeposited

bythevendorandthebankaccountisdebited,thisappearsonthebankstatement

andthebankledgeraccountingsessionofthebankstatementfunctionalityposts

“Check issued to bank”. If you are using the check management, this posting

is carried out via the cashed checks.

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AC010 Lesson: Business Transactions in Bank Accounting

Check receipts: Here you have already seen two different procedures. In the

USA,alltherequiredpostingsarecarriedoutwiththelockboxfunctionality. In

theotherprocedure,thecheckreceiptfirstpoststoanincomingchecksaccount

andclearstheopenitems. Inasecondstep, thebankledgeraccountingsession

poststheincomingcashusing“Banktoincomingcash”.

Figure 122: Transfers

Insomecountries, transfersareusedintensively; in others, hardlyatall. This

slidesummarizeswhichprogramsareusedforwhichpostings.

Outgoingtransfers: Thepaymentprogramcreatesthetransferandpostsittoan

outgoingcashaccount. Theopenvendoritemsareclearedatthesametime. The

cashoutflowlaterappearsonthebankstatementandthebankledgeraccounting

sessioncreatestheposting “Cashoutflowto bank”.

Incomingtransfers: Incomingtransfersappearonthebankstatement. Thebank

statementfunctionpoststheincomingcash,“Banktoincomingcash”usingthe

bankledgeraccountingsession. Thesubledgeraccountingsessionclearsthepaid

itemsfromthecustomeraccount. Thebankstatementfunctiongetstheassignment

informationfromthetransfer field “Notetopayee”.

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AC010 Lesson: Business Transactions in Bank Accounting

Exercise 22: Business Transactions in

Bank Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Enter businesstransactionsin the cashjournal

• Performa manual cheque deposit transaction

• Enter an account statement

Business Example

Incoming/outgoing cash payments must be recorded in a cash journal as soon

aspossible. Withthecashjournal functioninSAP,companiescanmodelthese

transactions directly in the system.

Indifferentcountries,theautomatichandlingofincomingpaymentsbyCHEQUE

isperformeddifferently. Here are twoexamples:

• InGermany,thechequesaresentdirectlyfromthecustomertotheaccounting

departmentofCompanyCode1000. Here,achequedeposittransactionlist

iscreated,whichisforwardedtothehousebanktogetherwiththecheques.

Thechequeamountsarethencreditedusingthebankaccountstatement.

• In the United States, company code 3000 uses its house bank's lockbox

service. Thehousebankreceivesthechequesdirectlyandentersthecheque

data. Thisdataissentasafiletotheaccountingdepartmentandisimported

there.

Task 1: Cash journal

TheaccountingdepartmentofcompanyIDES,Germany(companycode1000),

managespettycashinordertobeabletoeffectivelyhandlecashdepositsandcash

payments. Opencashjournal10##andperformthefollowingtransactions:

1. Theaccountingdepartmenturgentlyneedspaperfor theprinterandsends

employee Paul White to the nearest office supplies store. He pays the

purchasepriceof30EURfromhisownpocketandthengoestothecompany

code'scashregistertogethismoneyback. Entertheoutgoingcashpayment

forofficesupplies. Debittheexpensetoyourcostcenter,CC##. Theprofit

center is PRCTR##.

2. Printareceiptforthecashregister. Thismustbesignedbythecashrecipient.

3. Attheendoftheweek,thetotalamountofpettycashisbroughttothebank.

Enter this transaction.

Continued on next page

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Unit6: BankAccounting AC010

4. Attheendofeveryday,allenteredtransactionsareforwardedtothegeneral

ledger,wheretheyareupdated. Carryoutthisprocedureandthendisplaythe

accounting documentsgeneratedfor eachitem.

Task 2: Manual cheque deposit transaction

Everyday, IDESGermanyreceivesmany chequesthatneedto bedeposited at

thehousebanks. Tokeeptheeffortofenteringallthesechequestoaminimum,

IDES usually uses a cheque reader and imports the entered data into the SAP

system using a report.

Totestthefunctionsofthechequedeposittransactionandtobetterunderstandit,

youshouldnowmanuallyentertwoofthechequesreceived.

Thesetwochequesreachedtheaccountingdepartment of companycode1000,

eachwithapaymentadvicenote. ThefirstchequeisfromcustomerCustomer##

(Becker##)andthesecond oneisfrom customerForeign##(Poirot##). The

customers specify in the payment advice note which of their orders they wish

to pay for with the cheques.

Theaccountantexplainstothemthatthesystemisconfiguredsothattheorder

numberisalwaysautomaticallyenteredintheReferencefieldontheaccounting

documentwhenitistransferredtofinancialaccounting.

1. Thefirsttimeyouusethechequedeposittransaction,youareaskedtostore

specifications. Proceed as follows:

SelectInternalbankdeterminationtoindicatethatyouwishtoassignyour

housebanksusingthehousebankID(ratherthanwiththebankkey).

Use variant 1001 as the entry variant.

Use further processing type 1 tohave the postingscreatedthrough batch

input. Thisisalwaysadvisableifmanypostingsareinvolved,asisusually

the case for IDES.

2. ThechequesaretobesenttothehousebankwithbankID1000andtothe

checking account with account ID1000.

Namethechequedeposittransactionlist##(forgroup##)andspecifyyour

user name, AC010–##.

The account the cheques are posted to is stored as a transaction in

configuration. Choose transaction 0001 (Cheque deposit via interim

account).

Usetodayasthepostingdate. Experienceshowsthatthechequeamountsare

creditedtothebankaccountthreeworkingdayslater.

NamethebatchinputsessionforthebankpostingsBank##,andnamethe

batchinputsessionforthesubledgerpostings,Customer##.

Continued on next page

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AC010 Lesson: Business Transactions in Bank Accounting

3. Alldatarelevanttothebankforfurtherprocessingandthedataneededfor

theselectionofthepaiditemsisentered–percheque–intheitemsofthe

cheque deposit transaction list. You receive the following data from the

cheques and the payment advice notes.

ChequeNo. Amount Issuer BankKey Bank Acct Reference

No.

145 15000 Poirot## 10020030 222222 600000##

254 9700 Becker 10050000 333333 500000##

Usethisinformationtoentertheitemsinthechequedeposittransactionlist

and then save your entries.

4. Print the chequedeposit transaction list you entered (individual list) with

printer LP01 and look at the print request. This list is given to the bank

together with the cheques.

5. Createthebatchinputsessionsforupdatingthechequedepositlist.

First process the batch input session Bank## and then the session

Customer##.

6. Tocheckandseewhetherchequeprocessinghasinfactclearedthepaidopen

items,displayalltheitemsforaccountCustomer##(Becker##).

7. Howcanyoutellwhichitemwascreatedbythebatchinputsession?

8. What are the detailsof theposted document?

Task 3: Manual account statement (optional)

IDES usually uses the functionality of the electronic bank statement to

subsequently post the numerous account movements on the general ledger.

However,sothatyoucanbetterunderstandhowthebankstatementfunctions,you

shouldnowmanuallyprocessabankstatement. Theaccountstatementcontains

onlytwotransactionsinconnectionwithCustomer##(Becker##):

a) a bank transfer credit

b) a credit for thedeposited cheque No. 254

1. Entering specifications

The first time youuse thebank statement functionyou are asked tostore

specifications basedon the followingentries.

SelectInternalbankdeterminationtoindicatethatyouwishtoassignyour

housebanksusingthehousebankID(ratherthanwiththebankkey).

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365

ChequeNo.	Amount	Issuer	BankKey	Bank Acct No.	Reference
145	15000	Poirot##	10020030	222222	600000##
254	9700	Becker ##	10050000	333333	500000##

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Unit6: BankAccounting AC010

IDESalwaysusesvariant1010astheentryvariant.

Asfurtherprocessingtypestore“1”tohavethepostingscreatedbymeans

of batch input. This is always advisable if a large number of postings is

involvedorifyouareexpectingtohavetopostprocessthepostings.

2. Editingthe header of thebank statement

Thebankstatementcomesfromhousebank1000ofcompanycode1000and

appliestothecheckingaccountwiththeID1000.

Your statement has the number ## and shows today's date as statement

date. Thebeginningbalanceontheaccountstatementis10,000EUR,the

closingbalanceis29,700EUR.Thetransactionsontheaccountstatement

were all posted today.

Namethebatchinputsessionwiththebankpostings“Bank##”,thatofthe

batchinputsessionwiththesubledgerpostings“Persons##”.

Ifnecessary,confirmthewarningthatastatementismissing.

Hint: Confirm the warning that the beginning balance does not

correspondtotheclosingbalanceofthepreviousbankstatementor

thatstatementsaremissing. Thiscannotbeavoidedwhenseveral

bankstatementsareenteredsimultaneously(asduringthisexercise).

3. Entering items of the bank statement

Thefirstitemonthebankstatementisthecreditforthedepositedcheque.

Thesecondoneinvolvesacustomerpaymentperbanktransfer.

Youcanseethefollowinginformationonthebankstatement:

Transaction Valuedate Amount Customer Reference

document

number

Cheque credit Today'sdate 9700 Cus-

“070” +3days tomer##

Credit memo Today'sdate 10000 Cus- 900000##

from bank credit tomer##

transfer“067”

4. Createthebatchinputsessionsfortheupdatingofthebankstatement.

First process the batch input session “Bank##” and then the session

“Persons##”.

Nowgobackto theSAP Easy Accessmenu.

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366

Transaction	Valuedate	Amount	Customer	Reference document number
Cheque credit “070”	Today'sdate +3days	9700	Cus- tomer##
Credit memo from bank credit transfer“067”	Today'sdate	10000	Cus- tomer##	900000##

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AC010 Lesson: Business Transactions in Bank Accounting

5. Tocheckandseewhetherbankstatementprocessinghasinfactclearedthe

paid, open itemwith the incoming bank transfer, have all the itemsfrom

accountCUSTOMER## (Becker##)displayed.

Whatisontheitemlinesof theposteddocument?

367

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Unit6: BankAccounting AC010

Solution 22: Business Transactions in

Bank Accounting

Task 1: Cash journal

Theaccountingdepartmentofcompany IDES,Germany(companycode1000),

managespettycashinordertobeabletoeffectivelyhandlecashdepositsandcash

payments. Opencashjournal10##andperformthefollowingtransactions:

1. Theaccountingdepartmenturgentlyneedspaperfortheprinterandsends

employee Paul White to the nearest office supplies store. He pays the

purchasepriceof30EURfromhisownpocketandthengoestothecompany

code'scashregistertogethismoneyback. Entertheoutgoingcashpayment

forofficesupplies. Debittheexpensetoyourcostcenter,CC##. Theprofit

center is PRCTR##.

a) ChooseAccounting→FinancialAccounting→Banks→Outgoings

→ Cash Journal.

Field Name Value

Company code 1000

Cash journal 10##

b) Choose Continue.

c) Select the Cash Payments tab.

Field Name Value

Businesstransaction Cash Purchase Office

Mats(Select from possible

entries. Enter through the first

dialog box.)

Amount 30

Receipt recipient Paul White

Text Printer paper

Cost center CC##

d) ChooseSaveallEntries. Notetheyellowtrafficlightinthedocument

status field.

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368

Field Name	Value
Company code	1000
Cash journal	10##

Field Name	Value
Businesstransaction	Cash Purchase Office Mats(Select from possible entries. Enter through the first dialog box.)
Amount	30
Receipt recipient	Paul White
Text	Printer paper
Cost center	CC##

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AC010 Lesson: Business Transactions in Bank Accounting

2. Printareceiptforthecashregister. Thismustbesignedbythecashrecipient.

a) Selectthebusinesstransactionyoujustcreatedbyputtingyourcursor

totheleftofthatlineintheCashpaymentstab.

b) ChoosePrintreceiptinthelowerpartofthescreen.

c) Choose Continue.

The receipt is displayed.

d) Choose Back (green arrow).

3. Attheendoftheweek,thetotalamountofpettycashisbroughttothebank.

Enter this transaction.

a) Select the Cash Payments tab.

Field Name Value

Businesstransaction Cash transfer to the

bank (select from possible

entries)

Amount Cash register closing

balance

Profit center PRCTR##

b) Choose Save all Entries.

4. Attheendofeveryday,allenteredtransactionsareforwardedtothegeneral

ledger,wheretheyareupdated. Carryoutthisprocedureandthendisplaythe

accounting documentsgeneratedfor eachitem.

a) ChoosePostallentries. Notethatthetrafficlightisnowgreen.

b) To displaythedocument just generated, select theCash Transfer to

BankitemandthenchooseFollow-ondocumentsinthelowerpartof

thescreen. Select theaccounting document.

c) ReturntotheSAPEasyAccessmenu by typing /Ninthecommand

field.

Continued on next page

369

Field Name	Value
Businesstransaction	Cash transfer to the bank (select from possible entries)
Amount	Cash register closing balance
Profit center	PRCTR##

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Unit6: BankAccounting AC010

Task 2: Manual cheque deposit transaction

Everyday, IDESGermanyreceivesmany chequesthatneedto bedeposited at

thehousebanks. Tokeeptheeffortofenteringallthesechequestoaminimum,

IDES usually uses a cheque reader and imports the entered data into the SAP

system using a report.

Totestthefunctionsofthechequedeposittransactionandtobetterunderstandit,

youshouldnowmanuallyentertwoofthechequesreceived.

Thesetwochequesreachedtheaccountingdepartment of companycode1000,

eachwithapaymentadvicenote. ThefirstchequeisfromcustomerCustomer##

(Becker##)andthesecond oneisfrom customerForeign##(Poirot##). The

customers specify in the payment advice note which of their orders they wish

to pay for with the cheques.

Theaccountantexplainstothemthatthesystemisconfiguredsothattheorder

numberisalwaysautomaticallyenteredintheReferencefieldontheaccounting

documentwhenitistransferredtofinancialaccounting.

1. Thefirsttimeyouusethechequedeposittransaction,youareaskedtostore

specifications. Proceed as follows:

SelectInternalbankdeterminationtoindicatethatyouwishtoassignyour

housebanksusingthehousebankID(ratherthanwiththebankkey).

Use variant 1001 as the entry variant.

Use further processing type 1 tohave the postingscreatedthrough batch

input. Thisisalwaysadvisableifmanypostingsareinvolved,asisusually

the case for IDES.

a) ChooseAccounting→FinancialAccounting→Banks→Incomings

→ CheckDeposit → Manual Entry.

b) Enter specifications.

Note: IftheSpecificationsdialogboxdoesnotautomatically

appear,thenselectSettings→Specificationsfromthemenu.

Field Name Value

Internalbankdetermination Select this

Start variant 1001

Furtherprocessingtype 1

c) Choose Continue.

d) Confirminformationaboutlinelayoutsiftheyappear.

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370

Field Name	Value
Internalbankdetermination	Select this
Start variant	1001
Furtherprocessingtype	1

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AC010 Lesson: Business Transactions in Bank Accounting

2. ThechequesaretobesenttothehousebankwithbankID1000andtothe

checking account with account ID1000.

Namethechequedeposittransactionlist##(forgroup##)andspecifyyour

user name, AC010–##.

The account the cheques are posted to is stored as a transaction in

configuration. Choose transaction 0001 (Cheque deposit via interim

account).

Usetodayasthepostingdate. Experienceshowsthatthechequeamountsare

creditedtothebankaccountthreeworkingdayslater.

NamethebatchinputsessionforthebankpostingsBank##,andnamethe

batchinputsessionforthesubledgerpostings,Customer##.

a) Edittheheaderofthechequedeposittransactionlist.

Field Name Value

Company code 1000

house bank 1000

account ID 1000

Group ##

User name AC010–##

Transaction 0001

Posting date <today's date>

Value date <today's date + 3

days>

Currency EUR

Bankpostingsession Bank ##

Subledger session Customer##

b) Choose Enter.

3. Alldatarelevanttothebankforfurtherprocessingandthedataneededfor

theselectionofthepaiditemsisentered–percheque–intheitemsofthe

cheque deposit transaction list. You receive the following data from the

cheques and the payment advice notes.

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371

Field Name	Value
Company code	1000
house bank	1000
account ID	1000
Group	##
User name	AC010–##
Transaction	0001
Posting date	<today's date>
Value date	<today's date + 3 days>
Currency	EUR
Bankpostingsession	Bank ##
Subledger session	Customer##

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Unit6: BankAccounting AC010

ChequeNo. Amount Issuer BankKey Bank Acct Reference

No.

145 15000 Poirot## 10020030 222222 600000##

254 9700 Becker 10050000 333333 500000##

Usethisinformationtoentertheitemsinthechequedeposittransactionlist

and then save your entries.

a) Enter items in the cheque deposit list.

Field Name Value

1. Item

Cheque number 145

Amount 15000

Issuer Poirot ##

Bank key 10020030

Bank account 222222

Reference 600000##

2. Item

Cheque number 254

Amount 9700

Issuer Becker ##

Bank key 10050000

Bankaccount number 333333

Reference 500000##

b) Choose Save.

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372

ChequeNo.	Amount	Issuer	BankKey	Bank Acct No.	Reference
145	15000	Poirot##	10020030	222222	600000##
254	9700	Becker ##	10050000	333333	500000##

Field Name	Value
1. Item
Cheque number	145
Amount	15000
Issuer	Poirot ##
Bank key	10020030
Bank account	222222
Reference	600000##
2. Item
Cheque number	254
Amount	9700
Issuer	Becker ##
Bank key	10050000
Bankaccount number	333333
Reference	500000##

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AC010 Lesson: Business Transactions in Bank Accounting

4. Print the chequedeposit transaction list you entered (individual list) with

printer LP01 and look at the print request. This list is given to the bank

together with the cheques.

a) Choose the Individual List button.

Field Name Value

Output device LP01

b) ChoosePrintPreviewinthelowerpartofthedialogbox. Usethegreen

arrowtogobacktotheEditChequeDepositListscreen.

5. Createthebatchinputsessionsforupdatingthechequedepositlist.

First process the batch input session Bank## and then the session

Customer##.

a) Select Post Individual List (the icon).

Thebatchinputsessionshavebeencreated. Youwillseeinformation

abouttheminthePostBankStatement/ChequeDepositListscreen.

b) Inthemenu,chooseSystem→Services→BatchInput→Sessions.

c) SelectBank##,thenselectProcess. ActivatetheProcess/Foreground

option in the dialog box that opens.

d) Choose Process.

e) ConfirmscreensbychoosingEnteruntil thebatchinput sessionhas

been processed completely.

f) SelectSessionOverviewtoreturntothelistofbatchjobs.

g) SelectCustomer##andrepeatthesamesteps.

Hint: WhenyoureachthescreenPostwithClearing: Select

Open Items do not attempt to enter your customer in the

Accountfield. JustcontinuetochooseEnter. Thesystemwill

findtheinvoiceviaitsreferencenumber,whichhasthefield

nameXBLNR.ChooseEnterpastthatscreenalso;thesystem

should find and clear the invoice.

h) ChooseExitbatchinputwhenthesessionhasbeenprocessed.

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373

Field Name	Value
Output device	LP01

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Unit6: BankAccounting AC010

6. Tocheckandseewhetherchequeprocessinghasinfactclearedthepaidopen

items,displayalltheitemsforaccountCustomer##(Becker##).

a) SelectAccounting→FinancialAccounting→AccountsReceivable→

Account →Display/Change LineItems.

Field Name Value

Customer account Customer##

Company Code 1000

All items Select

b) Choose Execute.

7. Howcanyoutellwhichitemwascreatedbythebatchinputsession?

a) The item created by the batch input session can be found with the

cleareditems. Theitemtextforthepayment document includesthe

chequenumber,theaccountnumberandthebankkey(inGermany,the

bank ID number).

8. What arethedetailsof the posteddocument?

a) Drilldownonthepaymentdocument,withdocumenttypeDZ.Choose

the Document overview icon.

b) The document items include:

113117 Deutsche Bank 9.700,00

(customercheque)

880000 Customerdiscounts 258,62

Customer## Becker ## 10,000.00-

175000 Output tax 41,38

c) ChooseDocument header(thehat icon). Here, youwill seethat the

documenthasbeencreatedbythesessionCustomer##.

d) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Continued on next page

374

Field Name	Value
Customer account	Customer##
Company Code	1000
All items	Select

113117	Deutsche Bank (customercheque)	9.700,00
880000	Customerdiscounts	258,62
Customer##	Becker ##	10,000.00-
175000	Output tax	41,38