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AC010 Lesson: Business Transactions in Bank Accounting

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).

IDESalwaysusesvariant1010astheentryvariant.

Asfurtherprocessingtypestore“1”tohavethepostingscreatedbymeans

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

involvedorifyouareexpectingtohavetopostprocessthepostings.

a) ChooseAccounting→FinancialAccounting→Banks→Incomings

→ Bank Statement → Manual Entry.

b) Enterthespecifications,andifthedialogboxdoesnotappear,choose

Settings→ Specificationsfrom the menu.

Fieldnameordatatype Value

Internalbankdetermination Select

Start variant 1010

Furtherprocessingtype 1

c) Choose Continue.

2. Editing theheaderof the bank statement

Thebankstatementcomesfromhousebank1000ofcompanycode1000and

appliestothecheckingaccount withtheID1000.

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

date. Thebeginningbalanceontheaccountstatementis10,000EUR,the

closingbalanceis29,700EUR.Thetransactionsontheaccountstatement

were all posted today.

Continued on next page

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Fieldnameordatatype	Value
Internalbankdetermination	Select
Start variant	1010
Furtherprocessingtype	1

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Unit6: BankAccounting AC010

Namethebatchinputsessionwiththebankpostings“Bank##”,thatofthe

batchinputsessionwiththesubledgerpostings“Persons##”.

Ifnecessary,confirmthewarningthatastatementismissing.

Hint: Confirm the warning that the beginning balance does not

correspondtotheclosingbalanceofthepreviousbankstatementor

thatstatementsaremissing. Thiscannotbeavoidedwhenseveral

bankstatementsareenteredsimultaneously(asduringthisexercise).

a) Edit theheader of the account statement.

Field name or data type Values

Company Code 1000

house bank 1000

account ID 1000

Statement number ##

Statement date Today's date

Opening balance 10000

Closing balance 29700

bank posting session Bank ##

subledger session Persons ##

b) Choose Enter.

Confirmthewarningthatstatementsaremissingifprompted.

Confirmthewarningthatthebeginningbalancedoesnotcorrespond

to the closing balance of the previous bank statement. These

messagescannotbeavoidedwhenseveralbankstatementsareentered

simultaneously (as during this exercise).

3. Entering items of the bank statement

Thefirstitemonthebankstatementisthecreditforthedepositedcheque.

Thesecondoneinvolvesacustomerpaymentperbanktransfer.

Youcanseethefollowinginformationonthebankstatement:

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376

Field name or data type	Values
Company Code	1000
house bank	1000
account ID	1000
Statement number	##
Statement date	Today's date
Opening balance	10000
Closing balance	29700
bank posting session	Bank ##
subledger session	Persons ##

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AC010 Lesson: Business Transactions in Bank Accounting

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”

a) Enter theitemin the account statement:

Fieldnameordatatype Values

1st item

Transaction 070

Value date <today'sdate+3days>

Amount 9700

Doc. no. <Leave blank>

Customer Customer##

Reference doc. no. <Leave blank>

2nd item

Transaction 067

Value date <today's date>

Amount 10000

Doc. no. <Leave blank>

Customer Customer##

Reference doc. no. 900000##

b) Choose Save.

4. Createthebatchinputsessionsfortheupdatingofthebankstatement.

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

“Persons##”.

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377

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##

Fieldnameordatatype	Values
1st item
Transaction	070
Value date	<today'sdate+3days>
Amount	9700
Doc. no.	<Leave blank>
Customer	Customer##
Reference doc. no.	<Leave blank>
2nd item
Transaction	067
Value date	<today's date>
Amount	10000
Doc. no.	<Leave blank>
Customer	Customer##
Reference doc. no.	900000##

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Unit6: BankAccounting AC010

Nowgobackto theSAP Easy Accessmenu.

a) Inthemenu,selectBankStatement→Post→IndividualStatement

The session has been created

b) From the menu, choose: System → Services → Batch Input →

Sessions.

c) SelectBank##,thenselectProcess. ActivatetheProcess/Foreground

option in the dialog box that opens.

d) Choose Process.

e) Confirm all screens by choosing Enter until the session has been

processed completely.

f) SelectSessionOverviewtogetbacktothebatchinputsessionlist.

g) SelectPersons##andrepeatthestepsdescribedabove.

h) ChooseExitBatchInputwhenthesessionhasbeenprocessed.

5. Tocheckandseewhetherbankstatementprocessinghasinfactclearedthe

paid, open item with the incoming bank transfer, have all the itemsfrom

accountCUSTOMER##(Becker##)displayed.

Continued on next page

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AC010 Lesson: Business Transactions in Bank Accounting

Whatisontheitemlinesof theposteddocument?

a) SelectAccounting→FinancialAccounting→AccountsReceivable→

Account →Display/Change LineItems.

Fieldnameordatatype Values

Customeraccount CUSTOMER##

Company Code 1000

All items Select

b) ChooseExecuteinthedialogboxtocontinue.

c) Double-clicktheitemwithdocumenttypeDZandthehighestclearing

documentnumber(meaningthedocumentlastposted)

d) Click the “Document overview(F9)”icon.

e) The document items include:

Account No. Accountname Amount

113109 DteBK (Cus. 10.000,-

incomingcash)

CUSTOMER## Becker ## 10.000,-

Thisinvolvesthepostingofthebanktransfercredit.

f) ChooseDisplaydocumentheader(thehaticon). Here,youwillseethat

thedocumenthasbeencreatedbythesession“Persons##”.

g) ReturntotheSAPEasyAccessmenubytyping/ninthecommandfield.

379

Fieldnameordatatype	Values
Customeraccount	CUSTOMER##
Company Code	1000
All items	Select

Account No.	Accountname	Amount
113109	DteBK (Cus. incomingcash)	10.000,-
CUSTOMER##	Becker ##	10.000,-

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Unit6: BankAccounting AC010

Lesson Summary

You should now be able to:

• Enter transactions into the cash journal

• Create and process a check deposit list

• Create and post an account statement

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AC010 Unit Summary

Unit Summary

You should now be able to:

• 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

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UnitSummary AC010

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AC010 Test Your Knowledge

Test Your Knowledge

1. Forhousebanks,thebankkeyistiedtoa andtheaccount

is tied to an .

Fillintheblankstocompletethesentence.

2. AllbankaccountsarerepresentedbyG/LaccountsinSAP.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Beforethedetailsofabankcanbeenteredinacustomerorvendormaster

record, thatbankmustexist inthebankdirectory.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. WhenyouenteratransactionintheCashpaymentstabofthecashjournal,

youautomatically thepettycashjournalaccount.

Fillintheblankstocompletethesentence.

5. Whenyouprocessthesubledgersessioncreatedwhenacheckdepositlistis

posted, the isbalanced.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC010

Answers

1. Forhousebanks,thebankkeyistiedtoabankIDandtheaccountistiedto

an account ID.

Answer: bank ID, account ID

2. AllbankaccountsarerepresentedbyG/LaccountsinSAP.

Answer: True

Because of the term, bank ledger, some people think that some bank

accountsaresubledgeraccounts. Thisisnottrue. Thereisahierarchyforthe

accountsofabank,whichconsistsofavailablecashaccountsandclearing

accounts. However,theseaccountsareallG/Laccounts.

3. Beforethedetailsofabankcanbeenteredinacustomerorvendormaster

record, thatbankmustexist inthebankdirectory.

Answer: False

Youcancreateabankontheflybyenteringitsdetailsasitisenteredinthe

master recordof acustomer or vendor. The bank will then automatically

appear in the bank directory report.

4. WhenyouenteratransactionintheCashpaymentstabofthecashjournal,

youautomaticallycreditthepettycashjournalaccount.

Answer: credit

5. Whenyouprocessthesubledgersessioncreatedwhenacheckdepositlistis

posted, the the customer is balanced.

Answer: the customer

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Unit 7

Preparing Financial Statements

Unit Overview

ThisunitprovidesanoverviewofthekeystepstocloseG/Laccountsincluding

entering and reversing accrual documents, analyzing the GR/IR account, and

running financial statements. It introducesyou totheClosingCockpit, which

helps you organize and track closing operations.

InnewGeneralLedgerAccounting,youcandepictdifferentaccountingprinciples

using the accounts approach. The unit shows you how new General Ledger

Accounting lets you use different ledgers (as well as accounts) as a storage

location for different valuation approaches.

It also provides an overview of real-time integration and reconciliation of CO

with FI.

Unit Objectives

After completing thisunit, you will beableto:

• Complete accruals and deferrals

• Analyze the GR/IR clearing account

• PostaG/Laccountdocument toaledger group

• Explain CO → FI reconciliation

• Executedrilldownreportsforthefinancialstatements

Unit Contents

Lesson: Financial Closing in the General Ledger ..........................386

Exercise 23: Closing Procedures in the General Ledger..............401

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Unit7: PreparingFinancialStatements AC010

Lesson: Financial Closing in the General Ledger

Lesson Overview

This lesson gives an overview of G/L closing with a short introduction to the

ClosingCockpit. Thefollowingsubjectswillbefocusedon:

• Entering accrual/deferral documents

• Regrouping the GR/IR clearing account

• Ledger posting

• CO ↔ FI reconciliation

• Running financial statements

Lesson Objectives

After completingthislesson, you will beable to:

• Complete accruals and deferrals

• Analyze the GR/IR clearing account

• Post aG/L account document toaledger group

• Explain CO → FI reconciliation

• Executedrilldownreportsforthefinancialstatements

Business Example

At theend ofthefiscal year, theIDES company codeshavetocreatefinancial

statementsaccordingtothecountries'legalrequirements.

IDES usestheClosingCockpit tocontrolthe activitiesin the financial closing

process.

Tokeeptheclosingprocessunderstandableandeasytofollow,IDESfirstcloses

the subledgers before closing the General Ledger. The closing activities are

performed in the order recommended by SAP.

General Ledger Closing

Atthestartofthenewfiscalyear,thebalancecarryforwardprogramisrun. This

ensuresthatthebalancesoftheG/Laccountsarecarriedforwardtothenewfiscal

year.

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AC010 Lesson: Financial Closing in the General Ledger

Figure 123: General Ledger Closing

Thepostingperiodsoftheoldfiscalyeararethenblockedandspecialperiodsfor

closingentriesareopened. Technicalreconciliationbetweentransactionfigures

anddocumentsguaranteesthatdocumentsarepostedwithoutanytechnicalerrors.

Foreigncurrencydocumentsarethenevaluated,accrual/deferraldocumentsare

postedandGR/IRclearingaccountsareanalyzed. Followingthat,therespective

accounts are updated.

The special periods can then be closed.

For documentation purposes, the balance audit trail is made and the financial

statements are created. Additional reports are prepared for legal reporting

purposes.

Closing Cockpit

TheTheClosingCockpitenablesyoutocreateastructuredinterfaceforexecuting

transactionsandprogramsthatformpartofcomplexprocesses, suchasclosing

processes.

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Unit7: PreparingFinancialStatements AC010

Figure 124: Closing Cockpit

Thestructurallayoutsupportsprocesseswithinanorganizationalstructure,suchas

acompanycode,aswellasscenariosaffectingmultipleorganizationalstructures.

TheClosingCockpit isparticularlywellsuitedwhen:

• Activities recur periodically

• More than oneresponsible partyis involved

• Theactivitiesareperformedwithinaprocessthathasafixedchronological

sequence or isdetermined by dependencies

• The activitiesneed to be supported by ashared, uniform interface for all

involved

• The status of all periodic activities needs to be documented and made

transparent and available for all involved

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AC010 Lesson: Financial Closing in the General Ledger

Tosupporttheclosingprocess,theClosingCockpitoffersthefollowingoptions:

• Hierarchies to display the organizational objects involved in the closing

process

• Atasklisttemplatebasedontheorganizationalstructure

• Taskliststhatarederivedfromthetasklisttemplate

• A list display in which all tasks to be managed or executed from the

respectivetasklistaremadeavailableforprocessingorformonitoringtask

progress,oramonitorthatshowsagraphicalrepresentationofthecritical

pathsaswellastheprocessingperiodsandprocessingsequencewiththeir

respective dependencies.

• Detailed information about the technical settings of tasks as well as for

analyzingbackgroundprograms(spool,jobloginformation)

• Dependenciesfordisplayingtheconditionsrepresentingaprerequisitefor

processing the individual tasks

Accrual Engine

Revenues and expenses, which were posted in a specific posting period, often

originateinadifferentperiod. Forthisreason,suchrevenuesandexpensesmustbe

accrued;thatis,theymustbedividedovertheperiodsinwhichtheyareincurred.

Therearetwomethodsinthesystemforthesepostings: accrualsanddeferrals.

Accruals

Situation: The expenseor revenuebelongsto the currentperiod, from an

accountingpointofview,butisnotposteduntilalaterperiod,becausethe

invoice has not yet been sent or received.

Deferrals

Situation: Theexpenseorrevenuewaspostedinthecurrentperiod(invoice

sent/received), buttheactualbusinesstransaction, orpartofit, isactually

incurred in a future period.

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Unit7: PreparingFinancialStatements AC010

Figure 125: Deferrals

The figure showsanexample of a deferral wherean expense invoice for EUR

120isreceivedatthestart of theyearandposted inthefirst period. However,

theinvoicecoversanassetthatisusedthroughouttheentireyear(forexample,

insurance). The expense must therefore be distributed over all periods of the

fiscal year equally.

Figure 126: Using the Accrual Engine

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AC010 Lesson: Financial Closing in the General Ledger

Followingonfromtheexampleinthepreviousfigure,thepostingforthedeferrals

(shown in the figure above) is as follows:

1. TheinvoiceforEUR120isreceivedinaccountspayableinthefirstperiod

and isposted there. The posting record is:

Expense account to vendor account

2. Usinganopeningposting,theentireamountistransferredfromtheexpense

accounttoanaccountforinvoicedeferralitems. Thepostingrecordis:

Prepaymentsandaccruedincometoexpenseaccount

3. During theperiod-endclosing, partoftheamountgetspostedbacktothe

expenseaccount,i.e. prepaymentsandaccruedincomegetprorated. Posting

record:

Expenseaccounttoprepaymentsandaccruedincome

4. Ifthecontractisterminatedprematurely,theentireresidualamountisposted

to an expense account. Posting record:

Expenseaccounttoprepaymentsandaccruedincome

GR/IR Analysis

TheGR/IRclearingaccountcontainsalistofallgoodsandinvoicesreceived. If,

attheendofaperiod,thebalanceofthisaccountisnotzero,thereareeither

• Goodsthat were billed but not yet delivered

• Goodsthat weredelivered but not yet invoiced

When the books are closed, these balances need to be listed as either an asset

(goodsbilledbutnotyetdeliveredaccount)oraliability(goodsdeliveredbutnot

yet invoiced account) in the financial statements.

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Unit7: PreparingFinancialStatements AC010

Figure 127: GR/IR Analysis

TheGR/IRisanalyzed using aspecial program. Here, the balances areposted

eithertotheaccountforGoodsbilledbutnotyetdeliveredortotheaccountfor

Goodsdeliveredbutnotyetinvoiced. Thepostingsarereversedonthefirstdayof

thenext period, sincerepostingsduringdailybusinesswouldleadtoerroneous

figures.

Aclearingpostingisnormallycompletedusingacorrectionaccount. TheGR/IR

clearing account and its correction account are sometimes just shown in the

appendix of the financial statement.

The details of how this is handled variesby country. In the United States, for

example, thereisa regulation prescribingthat goodsreceived but not invoiced

mustberecorded. Thereisnolegalliabilitywheninvoiceshavebeenreceivedbut

the related goods have not been received.

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AC010 Lesson: Financial Closing in the General Ledger

Ledger Group

Figure 128: Ledger Groups – New Transactions

Differentledgerscanbemanagedingeneralledgeraccounting. Normalpostings

withoutadditionaldataarefirstpostedinallledgersautomatically.

Forcertainpostings,youcanexplicitlyenteraledgeroraledgergroupdirectly.

The postingsarethen madein thecorresponding ledger or ledgers assigned to

the ledger group.

Tosimplifythetasksintheindividualfunctionsofgeneralledgeraccounting,you

cancombineanynumber of ledgersinaledgergroup.

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Unit7: PreparingFinancialStatements AC010

Real-Time Integration CO ↔ FI

Figure 129: Real-Time Integration CO → FI

The(real-time)integrationbetweenCOandFIaffects,forexample,characteristic

changes in processes/transactions such as:

• Periodicallocations(assessment,distribution,transferposting)

• ManualtransferpostingsinCO(transactionKB11(N))

• Activity allocations(transaction: KB21(N))

• Settlementfromordersorprojects(transaction: KO88andCJ88)

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AC010 Lesson: Financial Closing in the General Ledger

Figure 130: Real-Time IntegrationCO→FI:Numbers Game

ThisslidedemonstratesCO→FIreal-timeintegrationbasedontheFunctional

Area characteristic/entity.

Theprofitcenterandsegmentcharacteristicsarehandledinexactlythesameway.

WhatisnoticeableabouttheFinancialAccountingdocument(see2b.)?

• Postingsaremadeinrealtime(foreachCOdocument).

• Inthiscase,theFIfollow-ondocumenthasnoclearingaccounts. Clearing

linesareonlynecessaryiftheactivityinManagementAccounting/CO(see

2.) resultsin achange of abalancing entity.

• Youcannavigatetothereal-timefollow-onFinancialAccountingdocument

fromtheManagementAccountingdocument(see2./2a.) andviceversa. –

keyword: traceabilityof theaccountingdocuments.

Financial Statements

Toassist increatingfinancial statements, therearetwooptionsavailableinthe

SAP system:

• Using an ABAP program

• Using theG/L account information system

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Unit7: PreparingFinancialStatements AC010

Both options allow you to do the following:

• Use various financial statement versions

• Createindividualandtotalfinancialstatementsforcompanycodes

• Create individual and total financial statements for profit centers and

segments

• Createfinancialstatementsusingtheoperatingchartofaccounts

• Createfinancialstatementsusingthecountry-specificchartofaccounts

• Createcomparativefinancialstatementsforcomparingtwofiscalyearsor

for comparing actual and plan data

Figure131: PreparingFinancialStatementsforPeriodAccounting

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AC010 Lesson: Financial Closing in the General Ledger

Reporting

Figure 132: Financial Statements – An Alternative

Definingsuitableprogrammingvariantscansaveyoulotsoftimeinthedrilldown

reports.

Figure133: FinancialStatements: Actual/ActualComparisonI

Youcanchooseintheselectionscreenforthedrilldownreportwhetheryouwant

tocallthereportintheconventionalorgraphicallayout.

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Unit7: PreparingFinancialStatements AC010

Figure134: FinancialStatements: Actual/ActualComparisonII

Theresultis,ofcourse,identicalwhentheselectionisthesame.

Figure 135: Navigation in Drilldown Reporting

The program's flexibility also lets you “drill down” to an individual financial

accounting document:

• PressthebuttonfortheexistingRRI(report-reportinterface)ontheresults

screen => Choose Line Items

• Double-click one of the document numbers to display the original FI

document.

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AC010 Lesson: Financial Closing in the General Ledger

Figure136: FIDrilldownTransactionFigures–AccountBalance

We recommend using conventional drill-down reporting to display the G/L

accountbalances. Ofcourse,thegraphicallistalsoreturnsthecorrectresults.

Youcanalso“navigate”fromheretotheoriginallyposteddocuments.

TheactualG/LaccountbalancedisplayhasalsobeenredesignedinSAPERP–

transaction FAGLB03.

Differentdrill-downreportsforG/Laccountbalances,profitcentergroups,profit

centercomparisons,andsegmentkeyfiguresareavailablebydefault.

Youcanalsocallyour(open)payablesandreceivablesnotonlyusingthelineitem

displayinthesubledgers(=> transactionsFBL1NandFBL5N),butalsousing

(four) standard drilldown reports.

The corresponding drilldown reports offer an easy way to classify your line

items using the subledger account assignments and/or general ledger account

assignments(=>usingcharacteristicsProfitCenterorSegment).

To support legal reporting requirements, currently several reports meet

country-specific requirements. There is a list of country-specific reports for

completingVATforms,supportfortheconsolidatedEUreport,andotherreports

foradditionallegalreportingrequirements(suchasareportforinternationaltrade

as required by German law).

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Unit7: PreparingFinancialStatements AC010

Figure 137: Reporting

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AC010 Lesson: Financial Closing in the General Ledger

Exercise 23: Closing Procedures in the

General Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Post and reverse accrual/deferral postings

• EnteraG/L accountdocument foraledgergroup

• Createevaluationsfor general ledgeraccounting

Business Example

At the end of the fiscal year, the companies in the IDES group have to create

accruals,whicharetypicallyreversedatthebeginningofthemonth. Afterclosing

operationshavebeencompleted,financialstatementsarerun.

Task 1: Post a journal entry for insurance expense

The IDES group purchased an insurance policy, which costs 6000 EUR (0%

VAT) per year. The premium waspaid in full in January, providing insurance

for the 12 following months.

1. Post the insurance invoice for 6000 EUR using vendor 1921, Global

Insurance,andusethefirstdayofJanuaryasthepostinganddocumentdate.

The insurance contract number is 100##. Use this as a reference. Enter

Insurance premium GR## as text.

Use the With cost center variant.

Fortheoffsettingposting,useaccount466000,Insurance,andtaxcode0I

(Inputtaxtraining0%). Chargetheamounttoyourcostcenter,CC##.

Writedown theaccountingdocument number.

Task 2: Accrual engine

Your company code 1000 hastakeninsurance, which costs6000 units of your

house currency each year. The insurance amount for the current year is paid

completelyinthefistmonth. Thisamountistobeaccrued.

Posttheaccrualfortheexpensefortheinsurancecontributionsforyourwarehouse.

1. Create an accrual object for your company code. Select an appropriate

accrual object category: Z_INSURANC. Enter Accrual for

Insurance Contributions Warehouse ## (## = your group

number)astheexplanatorytextforyouraccrual. Youtaketheresponsibility

fortheaccrualobjectyourself. UseyourcostcenterCC##fortheaccount

Continued on next page

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Unit7: PreparingFinancialStatements AC010

assignment. Foratime-basedaccrual, itisimportanttoknowoverwhich

periodanamountistobedistributed. Thisperiodstretchesoverthecurrent

year. ChooseaccrualtypeINSURAforyourinsurancecontributions. The

legalprincipletobeusedforthefinancialstatementsisthelocalaccounting

principle LOGA.

2. Check and simulate your entries. As parameter for the simulation of the

setting posting, choose 01/01 of the current year. The period is to be

determinedfromthiskeydate. Lookattheresultsofyoursimulation.

3. Save your accrual object.

Caution: Makeanoteofthenumberofyouraccrualobject! Look

at the accounting document. What is the entry in the document

headertext? Whatisthetextinthelineitem? Fromtheaccounting

document, go to your original document (= Accrual Engine

document),whichwascreatedbytheAccrualEngine.

4. DisplaythelineitemsoftheAccrualEngineintheinformationsystemofthe

AccrualEngine. Firstselectonlyactualvaluesforyourcompanycodeand

youraccrualobject. Thenselectactualandsimulatedvaluesforreporting–

key date 03/31 of the current year.

5. Execute an accrual/deferral run for the first posting period. Start your

periodicaccrualsrun. Restrictthegeneralselectionstoyourcompanycode,

your accounting principles, your accruals type, and your accruals object

number. Askeydatefortheaccrual,choose31Januaryofthecurrentyear.

ChooseexecutiontypeNormal. Firstcarryoutatestrun,andthenanupdate

run. Intheinformationsystem, displaythetotalsandthelineitemsofthe

AccrualEngine. Restricttheselectiontoyouraccrualobjectnumber.

Task 3: Enter G/L Account Document for Ledger Group

Postaprovisionforcompanycode1000toledgergroupL5.

Document dateand posting date: Today'sdate

Doc.Header Text: Provision GR## - L5

Use the with profit center screen variant.

Inbothitems, posttoyour profit centerPRCTR##.

Debit item: Account 239000 Exp. fromProv.

Credititem: Account79000Provisionsformissingcosts

Amount: EUR 1,000 each

1. Enter the provision on the EnjoySAP transaction screen Enter G/L Acct

Document for Ledger Group.

Continued on next page

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AC010 Lesson: Financial Closing in the General Ledger

2. Display the document. You can seethat the header in both the entry and

generalledgerviewscontainstheledger groupL5.

Task 4: CO ↔ FI Reconciliation (Optional)

Inanearliervendorinvoice(Lesson“DailyAccountingTransactionsinAccounts

Payable”, Exercise 9, Task 1), you posted EUR 4,000 net expense with cost

element470000toyourcostcenterCC##(vendor: Agency##).

1. Thisaccount assignment wasincorrect. Cost center3100istobedebited

insteadofcostcenterCC00. TherepostingistobecarriedoutinCO.Carry

out the reposting for your document.

2. CallasuitableCOreporttocheckwhetherthepostinghasbeenmadetocost

center3100(CostCenters: Actual/Plan/Variance). Displaythesegmentto

whichwaspostedbyselectingasuitablelayout. Theoriginalpostingwas

madetosegmentSERV.TherepostingwasmadetosegmentCONS.

Sincethesegmentisanimportantcharacteristicforthefinancialstatements,

anadjustmentpostinghastobecarriedoutforFI.DisplaytheFIdocument.

Task 5: Create the compact journal (document journal)

DisplaythedocumentsyoucreatedthisweekbyrunningtheCompactdocument

journal report.

1. Createthecompactdocumentjournalforcompanycode1000andthecurrent

week. Fill inyour user IDasdynamicselection.

Task 6: Evaluations in the New General Ledger

Financial statements report

1. CallthefinancialstatementsreportRFBILA00anddisplaythebalancesheet

forthecompanycode1000andledger0L.Enterthefollowingdataonthe

selection screen:

Chart of accounts: INT

Company code: 1000

Ledger: 0L or leave blank

Financialstatementversion: INT

Reporting year: Current fiscal year

Reporting periods: 1 to 16

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403

Chart of accounts:	INT
Company code:	1000
Ledger:	0L or leave blank
Financialstatementversion:	INT
Reporting year:	Current fiscal year
Reporting periods:	1 to 16

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Unit7: PreparingFinancialStatements AC010

Comparison year: Previous year

Comparison periods: 1 to 16

List output: ALVTreeControl(forexample)

Ifyouwant,youcansaveyourselectiondataasareportvariant. Saveitas

variantVAR##withmeaning(description)VariantforGroupGR##.

2. StartRFBILA00againwiththesameparameters, butnowtrytocallupa

balancesheet(only)foryourprofitcenterPRCTR##.

3. Nowcallupthebalancesheetforyourcompanycode1000andledger0L

using the other FI drilldown report (Financial Statement: Actual/Actual

Comparison).

Caution: Itisuptoyouwhetheryouwanttousetheconventional

drilldown report or the graphical output. Of course, to compare

thetwo, youcanalsotrybothoutputtypesinsuccessionandthen

decide which one you prefer.

Nowtrytocreateabalancesheetforthe"ProfitCenter"segmentfromthe

balancesheetdisplayedforthecompanycode(=>donotgobackandselect

again).

DisplaythebalancesheetforprofitcenterPRCTR##andthenforsegment

SERV.

You can then drill down Bal/P&L Item/Account for your profit center

PRCTR##.

404

Comparison year:	Previous year
Comparison periods:	1 to 16
List output:	ALVTreeControl(forexample)

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AC010 Lesson: Financial Closing in the General Ledger

Solution 23: Closing Procedures in the

General Ledger

Task 1: Post a journal entry for insurance expense

The IDES group purchased an insurance policy, which costs 6000 EUR (0%

VAT) per year. The premium waspaid in full in January, providing insurance

for the 12 following months.

1. Post the insurance invoice for 6000 EUR using vendor 1921, Global

Insurance,andusethefirstdayofJanuaryasthepostinganddocumentdate.

The insurance contract number is 100##. Use this as a reference. Enter

Insurance premium GR## as text.

Use the With cost center variant.

Fortheoffsettingposting,useaccount466000,Insurance,andtaxcode0I

(Inputtaxtraining0%). Chargetheamounttoyourcostcenter,CC##.

Writedown theaccountingdocument number.

a) Choose Accounting → Financial Accounting → Accounts Payable

→ Document Entry → Invoice.

b) Enterthecompanycode,if notalreadyentered.

Field Name Value

Company code 1000

c) Choose Enter.

Field Name Value

Vendor 1921

Invoice date <first day of January>

Posting date <first day of January>

d) Choose Enter..

e) Confirmthemessageaboutadjustingtheperiodwiththepostingdate.

Themasterrecordofthevendorisdisplayedintheupper-rightside

of the screen.

f) Enter the vendor posting data.

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405

Field Name	Value
Company code	1000

Field Name	Value
Vendor	1921
Invoice date	<first day of January>
Posting date	<first day of January>

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Unit7: PreparingFinancialStatements AC010

Field Name Value

Amount 6000

Tax amount 0(0IInputtaxtraining0%)

Reference 100##

Text Insurance premium GR##

g) Intheleftcolumn,selecttheZ_WITHCOSTCENTERscreenvariant.

Hint: Ifthescreenvariantsarenotvisible,chooseTreeonand

openthefolderlabeledScreenvariantsforitems.

h) G/L Line item:

Field Name Value

G/L account 466000

D/C Debit

Doc. currencyamount 6000

Tax code 0I

Cost center CC##

i) Choose Post.

j) Writedowntheaccountingdocumentnumber.

k) Return to the SAP Easy Access menu.

Task 2: Accrual engine

Your companycode 1000 hastaken insurance, which costs 6000 unitsof your

house currency each year. The insurance amount for the current year is paid

completelyinthefistmonth. Thisamountistobeaccrued.

Posttheaccrualfortheexpensefortheinsurancecontributionsforyourwarehouse.

1. Create an accrual object for your company code. Select an appropriate

accrual object category: Z_INSURANC. Enter Accrual for

Insurance Contributions Warehouse ## (## = your group

number)astheexplanatorytextforyouraccrual. Youtaketheresponsibility

fortheaccrualobjectyourself. UseyourcostcenterCC##fortheaccount

assignment. Foratime-basedaccrual, itisimportanttoknowoverwhich

periodanamountistobedistributed. Thisperiodstretchesoverthecurrent

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406

Field Name	Value
Amount	6000
Tax amount	0(0IInputtaxtraining0%)
Reference	100##
Text	Insurance premium GR##

Field Name	Value
G/L account	466000
D/C	Debit
Doc. currencyamount	6000
Tax code	0I
Cost center	CC##

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AC010 Lesson: Financial Closing in the General Ledger

year. ChooseaccrualtypeINSURAforyourinsurancecontributions. The

legalprincipletobeusedforthefinancialstatementsisthelocalaccounting

principle LOGA.

a) Choose Accounting →Financial Accounting → General Ledger →

PeriodicProcessing→ManualAccruals→CreateAccrualObjects.

Field Name Value

Company Code 1000

AccrualObjectCategory Z_INSURANC

Text Accrual for insurance

contributions ##

PersonResponsible Your user ID

Life:

Field Name Value

Start of Life 01.01. ofcurrentyear

End of Life 31.12. ofcurrentyear

Item Data tab page:

Choose“Create” (append row) button.

Field Name Value

Accrual Type INSURA

Accountingprinciple LOGA

AmounttobeAccrued 6000

Currency EUR

Account Assignments tab page:

Field Name Value

Cost Center CC##

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407

Field Name	Value
Company Code	1000
AccrualObjectCategory	Z_INSURANC
Text	Accrual for insurance contributions ##
PersonResponsible	Your user ID

Field Name	Value
Start of Life	01.01. ofcurrentyear
End of Life	31.12. ofcurrentyear

Field Name	Value
Accrual Type	INSURA
Accountingprinciple	LOGA
AmounttobeAccrued	6000
Currency	EUR

Field Name	Value
Cost Center	CC##

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Unit7: PreparingFinancialStatements AC010

2. Check and simulate your entries. As parameter for the simulation of the

setting posting, choose 01/01 of the current year. The period is to be

determinedfromthiskeydate. Lookattheresultsofyoursimulation.

a) AccrualObject→CheckandSimulateChanges

Field Name Value

KeyDateforAccruals 01.01. ofcurrentyear

PeriodfromKeyDate Select

3. Save your accrual object.

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408

Field Name	Value
KeyDateforAccruals	01.01. ofcurrentyear
PeriodfromKeyDate	Select

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AC010 Lesson: Financial Closing in the General Ledger

Caution: Makeanoteofthenumberofyouraccrualobject! Look

at the accounting document. What is the entry in the document

headertext? Whatisthetextinthelineitem? Fromtheaccounting

document, go to your original document (= Accrual Engine

document),whichwascreatedbytheAccrualEngine.

a) Choose Accrual Object → Save.

Field Name Value

Accrual KeyDate 01.01. ofcurrent year

PeriodfromKeyDate Select

b) Postings tab page:

Double-clicktheno. inthe“Ref. Accounting”field.

c) Select the accounting document.

d) Choose Go To→ Document Header.

Field Name Value

Doc.HeaderText AccrualEngine: ACAC/I

e) Double-click one of the document items.

Field Name Value

Text Posting from Accrual Engine:

ACAC/Inception

f) Go back to the document overview.

g) From the menu, choose Environment →DocumentEnvironment →

Original Document.

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409

Field Name	Value
Accrual KeyDate	01.01. ofcurrent year
PeriodfromKeyDate	Select

Field Name	Value
Doc.HeaderText	AccrualEngine: ACAC/I

Field Name	Value
Text	Posting from Accrual Engine: ACAC/Inception

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Unit7: PreparingFinancialStatements AC010

4. DisplaythelineitemsoftheAccrualEngineintheinformationsystemofthe

AccrualEngine. Firstselectonlyactualvaluesforyourcompanycodeand

youraccrualobject. Thenselectactualandsimulatedvaluesforreporting–

key date 03/31 of the current year.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Periodic Processing→ManualAccruals→InformationSystem→

DisplayPostedAccruals→ManualAccruals: Displaylineitemsin

the Accrual Engine.

Field Name Value

ActualValuesOnly Select this

Company Code 1000

AccrualObjectNumber Enteryouraccrualobjectnumber

b) Choose Program → Execute.

Choose Back.

Field Name Value

Simulatefuturepostings Select

KeyDateforReporting 31.03. ofcurrentyear

Company Code 1000

AccrualObjectNumber Youraccrualobjectnumber

c) Choose Program → Execute.

5. Execute an accrual/deferral run for the first posting period. Start your

periodicaccrualsrun. Restrictthegeneralselectionstoyourcompanycode,

your accounting principles, your accruals type, and your accruals object

number. Askeydatefortheaccrual,choose31Januaryofthecurrentyear.

ChooseexecutiontypeNormal. Firstcarryoutatestrun,andthenanupdate

run. Intheinformationsystem, displaythetotalsandthelineitemsofthe

AccrualEngine. Restricttheselectiontoyouraccrualobjectnumber.

a) Choose Accounting→Financial Accounting→ General Ledger →

Periodic Processing→ManualAccruals→Start PeriodicAccrual

Run.

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410

Field Name	Value
ActualValuesOnly	Select this
Company Code	1000
AccrualObjectNumber	Enteryouraccrualobjectnumber

Field Name	Value
Simulatefuturepostings	Select
KeyDateforReporting	31.03. ofcurrentyear
Company Code	1000
AccrualObjectNumber	Youraccrualobjectnumber

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AC010 Lesson: Financial Closing in the General Ledger

Field Name Value

Company Code 1000

AccrualObjectNumber Enteryouraccrualobjectnumber

KeyDateforAccruals 31.01. ofcurrent year

Execution Type Normal

Execute the update run.

b) ChooseAccounting→FinancialAccounting→GeneralLedger →

PeriodicProcessing →Manual Accruals→Information System→

DisplayPostedAccruals→Manual Accruals: Displaylineitemsin

the Accrual Engine.

Field Name Value

ActualValuesOnly Select this screen

Company Code 1000

AccrualObjectCategory Z_INSURANC

AccrualObjectNumber Enteryouraccrualobjectnumber

c) Choose Program → Execute.

Choose Back.

d) ChooseAccounting→FinancialAccounting→GeneralLedger →

PeriodicProcessing →Manual Accruals→Information System→

DisplayPostedAccruals→ManualAccruals: Displaytotalsvaluesin

the Accrual Engine.

Field Name Value

ActualValuesOnly Select this screen

Company Code 1000

AccrualObjectCategory Z_INSURANC

AccrualObjectNumber Numberoftheaccrualobject

Choose Program → Execute.

Choose Back.

Task 3: Enter G/L Account Document for Ledger Group

Postaprovisionforcompanycode1000toledgergroupL5.

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411

Field Name	Value
Company Code	1000
AccrualObjectNumber	Enteryouraccrualobjectnumber
KeyDateforAccruals	31.01. ofcurrent year
Execution Type	Normal

Field Name	Value
ActualValuesOnly	Select this screen
Company Code	1000
AccrualObjectCategory	Z_INSURANC
AccrualObjectNumber	Enteryouraccrualobjectnumber

Field Name	Value
ActualValuesOnly	Select this screen
Company Code	1000
AccrualObjectCategory	Z_INSURANC
AccrualObjectNumber	Numberoftheaccrualobject