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Unit7: PreparingFinancialStatements AC010

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.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting→EnterG/LAccountDocumentforLedgerGroup.

b) Ifthedialogboxforthecompanycodeappears,entercompanycode

1000.

c) Company code dialog box:

Field Name Value

Company Code 1000

d) Choose Continue (Enter).

e) Basic data:

Field Name Value

Document Date <today's date>

Posting Date <today's date>

Ledger Grp L5

Doc.Header Text Provision GR##- L5

f) Choose Enter.

g) If no screen variantsaredisplayed ontheleft, choosethe"Tree on"

button.

Expandthe"Screenvariantsforitems"folder.

SelecttheZPROFITCENTER(withprofitcenter)screenvariant.

Then choose the "Tree off" button.

1. Line item

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412

Field Name	Value
Company Code	1000

Field Name	Value
Document Date	<today's date>
Posting Date	<today's date>
Ledger Grp	L5
Doc.Header Text	Provision GR##- L5

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AC010 Lesson: Financial Closing in the General Ledger

Field Name Value

G/L acct 239000

D/C Debit

Amount in doc. curr. 500

Profit center PRCTR##

2. Line item

Field Name Value

G/L acct 79000

D/C Credit

Amount in doc. curr. 500

Profit center PRCTR##

h) Choose"Document→Post"inthemenubarorthe(Post)icontothe

rightofthecommandfieldfortransactioncodes.

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

generalledgerviewscontainstheledger groupL5.

Hint: Ifyouwanttodisplaythelastdocumentposted,choose

the following menu path on the posting screen: Document

→Display. Alternatively, youcandisplaythedocumentvia

the SAP Easy Access menu:

Choose Accounting → Financial Accounting → General

ledger→Document→Display. Thelastdocumentyouposted

should now be displayed in the "Document Number" field.

Press"Enter"todisplayyour document.

Younowseeledgergroup L5intheheader. Ifyouselectthegeneral

ledgerview,thesameledgergroupL5isdisplayedintheheader.

Continued on next page

413

Field Name	Value
G/L acct	239000
D/C	Debit
Amount in doc. curr.	500
Profit center	PRCTR##

Field Name	Value
G/L acct	79000
D/C	Credit
Amount in doc. curr.	500
Profit center	PRCTR##

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Unit7: PreparingFinancialStatements AC010

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 assignmentwasincorrect. Cost center3100istobedebited

insteadofcostcenterCC00. TherepostingistobecarriedoutinCO.Carry

out the reposting for your document.

a) CallthecorrespondingtransactionintheCOapplication: Accounting

→ Controlling → Cost Center Accounting → Actual Postings →

Repost Line Items → Enter

Caution: If you are prompted to enter a controlling area,

enter 1000.

Field Name Value

Document Number <yourdocumentnumber>

Company Code 1000

Fiscal Year 2009

Cost Element <Leave blank>

Cost Center <Leave blank>

Sales Order <Leave blank>

b) Choose “Execute”.

c) Intheresultslist, changetheaccountassignment(column: Account

assignment1)fromcostcenterCC##tocostcenter3100(overwrite).

Save your data.

2. CallasuitableCOreporttocheckwhetherthepostinghasbeenmadetocost

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

whichwaspostedbyselectingasuitablelayout. Theoriginalpostingwas

madetosegmentSERV.TherepostingwasmadetosegmentCONS.

Sincethesegmentisanimportantcharacteristicforthefinancialstatements,

anadjustmentpostinghastobecarriedoutforFI.DisplaytheFIdocument.

a) Startacostcenteractual/plannedvariancereportforcostcenter3100

andcheckwhetherthecostshavearrivedatthenewcostcenter.

Accounting→Controlling→CostCenterAccounting→Information

System → Reports for Cost Center Accounting → Plan/Actual

Comparisons→CostCenters: Actual/Plan/Variance

Continued on next page

414

Field Name	Value
Document Number	<yourdocumentnumber>
Company Code	1000
Fiscal Year	2009
Cost Element	<Leave blank>
Cost Center	<Leave blank>
Sales Order	<Leave blank>

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AC010 Lesson: Financial Closing in the General Ledger

Field Name Value

Controlling Area: 1000

Fiscal Year <current fiscalyear>

From Period 1

To period 12

Plan Version 0

Actual Valuation <Leave blank>

Cost Center Group <Leave blank>

Or Value(s) 3100

Cost Element Group <Leave blank>

Or Value(s) 470000

b) Choose “Execute”.

c) Bydouble-clickingtheactualcosts(EUR4,000),youaccessthereport

selection.

d) Double-clicktoselect“CostCenters: ActualLineItems”.

e) Usethemousetoselectthelineitemdisplayed.

f) BychoosingEnvironment→AccountingDocuments,youcallupthe

“Documents in Accounting” overview.

g) Select the accounting document.

h) Display the values for segment and profit center by choosing the

relevant layout.

i) To avoid inconsistencies between Controlling and Financial

Accounting,thesystemmusthavegeneratedanaccountingdocument

thatmapsthechangeof segment assignment.

Now display this document.

j) TheentryviewoftheFIfollow-updocumentalreadycontainsvarious

assignmentstothesegments. Thegeneralledgerviewshowsclearly

whatitmeanswhenwesaythatthe"Segment"characteristicmusthave

a“zero balance”accordingto Customizing: Clearing lineitemsare

createdautomaticallytoachieveazerobalanceforeachsegment.

Continued on next page

415

Field Name	Value
Controlling Area:	1000
Fiscal Year	<current fiscalyear>
From Period	1
To period	12
Plan Version	0
Actual Valuation	<Leave blank>
Cost Center Group	<Leave blank>
Or Value(s)	3100
Cost Element Group	<Leave blank>
Or Value(s)	470000

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Unit7: PreparingFinancialStatements AC010

Task 5: Create the compact journal (document journal)

DisplaythedocumentsyoucreatedthisweekbyrunningtheCompactdocument

journal report.

1. Createthecompactdocumentjournalforcompanycode1000andthecurrent

week. Fill inyour user IDasdynamicselection.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Information System → General Ledger Reports → Document →

General → Compact Document Journal.

Field Name Value

Company code 1000

Posting date <period of current

week>

b) ChoosetheDynamicselectionsiconatthetopofthescreen. Enteryour

user IDintheUserNamefield: AC010–##.

c) Choose Execute.

d) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

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

Comparison year: Previous year

Comparison periods: 1 to 16

List output: ALVTreeControl(forexample)

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416

Field Name	Value
Company code	1000
Posting date	<period of current week>

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

Ifyouwant,youcansaveyourselectiondataasareportvariant. Saveitas

variantVAR##withmeaning(description)VariantforGroupGR##.

a) SAP Easy Access menu: Accounting → Financial Accounting →

General Ledger → Information System →General Ledger Reports

(New)→FinancialStatement/CashFlow→General→Actual/Actual

Comparisons → Financial Statement.

b) Gofrom thebalancesheet calledbackto theselectionscreenof the

programandchooseGoto→Variants→SaveasVariant…

2. StartRFBILA00againwiththesameparameters, butnowtrytocallupa

balancesheet(only)foryourprofitcenterPRCTR##.

a) On the selection screen for RFBILA00, choose Edit → Dynamic

Selections.

Additionalinputoptionsappear. Scrolldowntothebottomofthescreen

areathatappears. EnterPRCTR##inthe"ProfitCenter"inputfield.

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.

Continued on next page

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Unit7: PreparingFinancialStatements AC010

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

PRCTR##.

a) YoucanstartthisreportfromtheSAPEasyAccessmenu...

SAP Easy Access menu: Accounting → Financial Accounting →

General Ledger →InformationSystem →General Ledger Reports

(New)→FinancialStatement/CashFlow→General→Actual/Actual

Comparisons→FinancialStatement: Actual/ActualComparison.

b) Enterthefollowingdataontheselectionscreen:

Currency Type: 10(Companycodecurrency)

Company Code: 1000

Ledger: 0L

FISAnnualRep.Struc: INT

Reporting Year: Current fiscal year

ReportingPeriodfrm: 1

Reporting Periodto: 16

Comparison Year Previous year

ComparisonPer. from: 1

ComparisonPeriodto: 16

c) Select the characteristicFS Item/Account.

Then select the navigation characteristic Profit Center. The two

characteristicsFSItem/AccountandProfitCenterhavenow“changed

places”.

ThelistshouldnowincludeyourprofitcenterPRCTR##.

d) Click the Profit Center characteristic. Then click the navigation

characteristic Segment.

ThetwocharacteristicsProfitCenterandSegmenthavenow“changed

places”.

ThelistshouldnowincludethesegmentSERV.

e) IfyouthenselectthenumbersignnexttothesegmentSERV(Services)

andclickthenavigationcharacteristicProfitCenter,youdrilldownto

all profit centers for this segment.

f) IfyounowselectthenumbersignnexttotheprofitcenterPRCTR##

andthenclickthecharacteristicFSItem/Account, youdrilldownto

this profit center.

418

Currency Type:	10(Companycodecurrency)
Company Code:	1000
Ledger:	0L
FISAnnualRep.Struc:	INT
Reporting Year:	Current fiscal year
ReportingPeriodfrm:	1
Reporting Periodto:	16
Comparison Year	Previous year
ComparisonPer. from:	1
ComparisonPeriodto:	16

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AC010 Lesson: Financial Closing in the General Ledger

Lesson Summary

You should now be able to:

• Complete accruals and deferrals

• Analyze the GR/IR clearing account

• PostaG/Laccountdocument toaledger group

• Explain CO → FI reconciliation

• Executedrilldownreportsforthefinancialstatements

Related Information

TheClosingCockpitiscoveredinmoredetailintheAC205(IndividualAccount

Closing) course.

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UnitSummary AC010

Unit Summary

You should now be able to:

• Complete accruals and deferrals

• Analyze the GR/IR clearing account

• Post aG/L account document toaledger group

• Explain CO → FI reconciliation

• Executedrilldownreportsforthefinancialstatements

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AC010 Test Your Knowledge

Test Your Knowledge

1. The tool that allows you to organize your closing activities is the

Fillintheblankstocompletethesentence.

2. IfthereisacreditbalanceintheGR/IRaccountwhenthebooksaretobe

closed,theRegroupGR/IRprogrammovesthatbalancetoanaccountcalled

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC010

Answers

1. Thetool thatallowsyoutoorganizeyour closingactivitiesistheClosing

Cockpit.

Answer: Closing Cockpit

2. IfthereisacreditbalanceintheGR/IRaccountwhenthebooksaretobe

closed,theRegroupGR/IRprogrammovesthatbalancetoanaccountcalled

Goods Delivered but not Invoiced.

Answer: Goods Delivered but not Invoiced

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AC010 Course Summary

Course Summary

You should now be able to:

• Explaintherolesofvariousapplicationsinfinancialaccounting

• Explainhowthefinancialaccountingcomponentsrelatetoeachother

• Performtypical accountingtransactionsintheapplicationcomponentsof

financial accounting

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CourseSummary AC010

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Appendix 1

Accounting Tips

Figure 138: Simplifying Postings

• Referencedocuments,sampledocuments,andthehold/setdatafunction

allaidinreducingthenumberofentriesnecessaryinanewdocument.

• Referencedocumentsarepreviouslyposteddocumentsthatcanbeusedas

a template.

• Sample documents are model documents that may also be copied into

a new posting.

Thehold/setdatafunctionallowsfortheautomaticenteringofcertaindatawhen

repeating a posting.

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Appendix1: AccountingTips AC010

Figure 139: Posting Using Reference Documents

When you post a document, it is sometimes easier to use a previously (or

frequently)usedaccountassignment. Thisisdonewithreferencedocuments.

Inthisexample,theusercopiesanexistingdocumenttopostanewone. Thisis

donebysimplyindicatingthereferencedocumentatthetimeofposting.

Figure 140: G/L Quick Entry of G/L Line Items

ThereisaseparatescreenforfastentryofG/Laccountlineitems.

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AC010 Appendix 1: Accounting Tips

Inregularline-itemposting,eachlineitemrequiresanewscreen. G/Lfastentry

useslineitemtemplatesthathaveonlythepredefinedfieldsavailable. Thelimited

selectionusuallyhasalengthofoneortworows. Thisallowsmultiplelineitemsto

appearonthesamescreen,simplifyingtheentryofmultipledocumentlineitems.

Incustomizing,itispossibletoconfigurevariousentryvariantstofulfilldifferent

end-user requirements.

Figure 141: Account Assignment Model

• Theaccountassignment model includesthelineitemsthat will appear as

default values in the document.

• Theaccountassignment model cancontainanynumber of lineitemsand

includesthepostedamountandtheposteddocument.

• Thepostingintheaccountassignmentmodeldoesnotneedtobecomplete.

For example, the account might be included in the model, whereasCost

centerandAmountfieldsareleftblanktobecompletedinthefinalposting

when the model is used.

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Appendix1: AccountingTips AC010

Figure 142: Parameter IDs

Parameter IDs are used to determine the default value for a field in the user

master record.

The advantage of this procedure for the user is that he or she no longer has to

specifically enter a field value on the screen. Example: If the user only has

authorizationforcompanycode1000,thesystemautomaticallyentersthevalue

1000 in fieldsthat display the company code.

Figure 143: Document Parking

Anincompletedocumentcanbeparked andpostedata later date. Thiscan be

completed by thesameuser or a different one.

Document parking has the advantage of creating document data that can be

used for online evaluations. However, isdoes not haveto be maintained until

thedocument(s) are completelyentered andposted. For example, you can use

amountsfromparkeddocumentsfortheadvancetaxonaSales/purchasereport.

Substitutionsandvalidationsarenot availablefordocument parking; however,

theycan beusedwhen the document is posted.

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AC010 Appendix 1: Accounting Tips

Figure 144: Posting a Parked Document

Youcanpostparkeddocumentseitherindividuallyorviaalist. Ifyoupostseveral

parked documents via a list, the system issues a list when you have finished,

detailingwhichdocumentsweresuccessfullyposted.

With this list, you can post-process any parked documents that could not be

postedduetomissingvitalinformationsuchasamissingaccountassignment,if

necessary. Youcanalsocreateabatchinputsessiontoposttheparkeddocuments.

Figure 145: Validation

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Appendix1: AccountingTips AC010

Figure 146: Substitution

Report Variants

• Areportvariantprovidesawayofstoringpredefinedselectioncriteriafora

report.

• Severalreportvariantscanbedefinedforasinglereport. However,onlyone

single variant can be used for a report.

• Variantsarerequiredforreportsruninthebackground.

• Report variants allow standardized report settings in order to provide

consistentreportoutput. Theyarealsohelpfulwhenexecutingreportsthat

require complex data selection criteria.

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AC010 Appendix 1: Accounting Tips

Figure 147: Customer-Defined SpecialPurpose Ledgers

Figure 148: Special Purpose Ledgerand Reporting

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Appendix1: AccountingTips AC010

Figure149: TheStructureoftheSpecialPurposeLedger(FI-SL)

Figure 150: Coding Block Enhancement

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AC010 Appendix 1: Accounting Tips

Figure 151: Report Painter/Report Writer

Figure 152: report painter

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Appendix1: AccountingTips AC010

Figure 153: Basic Structure of Reports

SAP Consolidation

Consolidation is the prerequisite for effective external and internal financial

reporting. Thesoftwareusedforsupportingconsolidationmustprimarilyensure

thatall numbersarecompiledquickly, understandably, andasautomaticallyas

possible,Thetimebetweenentryandconsolidationofthedatamustbereduced.

Thisgivescompanymanagementtimeforitsrealtask, developingthebusiness

ratherthanworryingaboutwhetherornotthenumbersarecorrect.

BCSisanotherinstrumentthatenablesmanagementreportingormakesiteasier.

Figure 154: Requirementsfora Consolidation System (1)

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AC010 Appendix 1: Accounting Tips

Figure 155: Requirements foraConsolidationSystem (2)

Activeinformationpoliciesandtransparent businessmanagementhavegained

increasedimportanceinthepastfewyearsasaresultoftheaccountingscandals

inthepastfewyears. Withthehelpofatransparent,integratedITenvironment,

costsforinternalandexternalauditingcannotonlybeminimized,butasignificant

increase in value due to an increase in trust can be targeted using a “Trusted

Accounting System”

Figure156: SEM-BCS–IntegrationofLegalandManagementViews

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Appendix1: AccountingTips AC010

The previous situation in EC-CS:

• In R/3-based consolidation, the consolidation unit was derived from a

combination of company and internal account assignment objects (profit

center or business area).

• Forlegalconsolidation,theunitderivesfromthecompany.

• Bothentitieswereparkedinseparateviewsandhierarchiesandthuswere

technically separated from each other.

• Difficultiesarosewhenreconcilingthevaluesofbothviews. Thisproblem

clearlyaroseduring keyfigurecalculation. “Whichvalueshould beused

tomanagethecompany?”Inpractice,areconciliationofbothvaluationsis

carriedout. Thereconciliationprocessofbothviewsrequiresagreatdealof

workandtendstobecarriedoutatthegrouplevel.

SEM-BCS options:

• Youcanworkwithtwodifferentconsolidationunitsinonedatarecordin

BW-based consolidation. This means that the correct valuation must be

agreeduponbeforethedataisdelivered. Thesubjectofthecorrectvaluation

is shifted to the reporting unit.

• Each data record (reported data record or consolidation data record) is

based on two consolidation units and moves them through the complete

consolidation process in SEM-BCS.

• Estimated values can be parked in statistical items, thus making them

available to Reporting.

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Appendix 2

From Classic to New General Ledger Ac-

counting (New G/L)

ThisappendixcontainsadditionalmaterialonnewGeneralLedgerAccounting.

ThismaterialisnotpartofthestandardcourseAC200.

Thefollowinggraphicsprovideyouwithabriefsummaryofthemostimportant

advantagesofnewGeneralLedgerAccountinginSAPERP.

Figure 157: The New General Ledger (New G/L)

Youcan(also)obtainanoverviewoftheadvantagesofusingnewGeneralLedger

Accounting in SAP Note 756146.

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Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L) AC010

If you want to learn more about new General Ledger Accountingby attending

an SAP customer training course, you can attend the coursesAC210 (New

GeneralLedger(inSAPERP))andAC050(BusinessProcessesinFinancial&

Management Accounting).

Infoforexistingcustomers: Ifyoufeeltheadvantagesillustratedinthefollowing

slides are important and essential, you can convert to new General Ledger

AccountingforaprojectafteryouhaveupgradedyoursystemtoSAPERP.

SAP ERP 2005 offersmigration toolsfor transferring historical values to new

General Ledger Accounting as standard.

Figure 158: Advantages of FI-GL (New) – The FourPillars of New General

Ledger Accounting

NewGeneralLedgerAccountingfacilitatesthefollowing:

• Allconceivablerequirementsacrosstheworldinlegalexternalaccounting

are addressed from one dataset.

• Accountscanbebalancedforobjectsotherthanthecompanycode(suchas

profitcenter,segments,andsoon)bymeansofdocumentsplitting.

• Financial Accounting and Controlling are joined bilaterally by means of

real-time integration.

• ParallelaccountingispossibleacrossdifferentledgerswithinnewGeneral

LedgerAccounting,whichmeansthattransactionfiguresaremanagednot

onlyforeachaccountbutalsoforeachledger(view).

Thefollowingslidesclarifytheindividualbenefits.

AbriefexplanationofnewGeneralLedgerAccountingcouldbeasfollows: New

GeneralLedgerAccountingcontainsfunctionsthatmergeclassicGeneralLedger

Accounting and the Special Purpose Ledger.

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AC010 Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L)

Caution: The “interfaces” for creating and posting data are virtually

identical for the user, in spite of all the new features that have been

mentioned.

Figure 159: AdvantagesinDetail–Extended DataStructure

TheFunctionalAreafieldisnowstoredintheGeneralLedgertoo. Thismeans

younolongerhavetoactivatethecostofsalesledger0Ftocreateaprofitandloss

statement inaccordancewithcost-of-salesaccounting.

TheProfitCenterfield(andthePartnerProfit Centerfield) isalsomaintained

inthegeneralledger. Youarethereforeableto carryoutmanagementanalyses

via the general ledger.

WithSAPERPCentralComponent,youcanmapanextremelysimplifiedversion

ofManagementAccounting(=>“COlight”)intheGeneralLedger. Theobjects

availablearecost centersand(primary) costelements.

DieAnewentity(characteristic/category)thatisnowavailableistheSegment

field. Youcanusethistocarryoutsegmentreporting.

Thetablestructure in theNewGeneral Ledger canbeflexiblyextended. This

meansthatcustomerfieldscanbeincludedandtheirtotalsupdated.

Standardreportsareavailableforallthepurposeslistedabove.

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Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L) AC010

Figure160: AdvantagesinDetail–DocumentSplitting(OnlineSplit)I

Both the display and the input for the financial document are identical to the

previous release.

An input tax of 16% is taken as the norm.

SAPcurrentlysupportsderivationofthesegmentfromtheprofitcenter. The

profitcentercaninturnbederivedfrom,forexample,acostcenter,aCOinternal

order, or a project.

Figure161: AdvantagesinDetail–DocumentSplitting(OnlineSplit)II

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AC010 Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L)

To ensure uniform splitting of the segment characteristic (or any other entity),

youneedtoactivatedocumentsplitting. Systematicsegmentationmeansthata

“zerobalanceposition”isreachedforeachdocumentwithregardtotheentityin

question.

Aswellasthesplit,theillustrationalsoclearlyshowshowthesegmententityis

inheritedbytheaccountspayableandtaxitemsinthedocument.

The online split (and inheritance) dispenses with the need for the period-end

closingactivities“balancesheetadjustment”(=>SAPF180)and“profitandloss

adjustment” (=> SAPF181).

Caution: Documentsplittingnaturallyalsoworkswith“postprocessing

processes”, such as payments. Cash discounts paid or received are

distributed amongthe entities inrelation to the amount of theoriginal

expensepostings(inthecaseofanoriginalvendorinvoice).

Customerinvoicesforwhichtherevenuesaredistributedamongvariousentities

are handled in the same way.

Figure162: AdvantagesinDetail–Real-TimeIntegrationCO→FI

Thisslideshowsthereal-timeintegrationofCO→FIusingthefunctionalarea

characteristicorcriterionasanexample. However,youcanalsodefinereal-time

integrationforthecriteriacompanycode, businessarea,profitcenter, segment,

fund,andreceivable. Theselectionisnotan“either/ordecision”-youcanalso

activatereal-timeintegrationforallofthesecharacteristicsatonce.

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Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L) AC010

SpecialfeaturesoftheFinancialAccountingdocument(=>2b.):

• Itispostedinrealtime(perdocument). Younolongerneedareconciliation

(=>[only] insummary for each expense account/cost element) using the

reconciliationledgerinthecostelementinvoiceusingtransactionKALC.

• Itisadocumentthatdoesnotrequireclearingaccounts. However,clearing

accounts are still required in SAP ERP, for example, for cross-company

code transactions.

• YoucanswitchfromtheManagementAccountingdocument(=>2./2a.) to

the Financial Accounting document created in real time and viceversa–

purpose: to trace the accounting documents.

TheCO→FIreal-timeintegrationdocumentscanbeloggedandanalyzedwith

a trace.

Figure 163: Advantages in Detail– ParallelAccounting

One ledger in the new general ledger has the role of “leading” ledger. Group

accounting is normally mapped in thisledger.

Forparallelaccounting,otherledgerscanbeusedintheNewGeneralLedgerin

addition to the leading ledger.

• InanSAPERPcontext,thisisknownastheledgerapproachinthenew

general ledger.

•

Caution: These are not thesame ledgers as those in the Special

LedgercomponentinReleaseR/3Enterprise.

However, parallelaccountingcanalsobemappedusingadditionalaccounts, as

previously (=> accounts approach). In this case, there is only one ledger in

the general ledger: the leading ledger.

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AC010 Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L)

InSAP ERP, the ledger approach (inthenew general ledger) and theaccounts

approachareregardedasequal–seealsoSAPNote779251.

You can continue to use thedisplay options from earlier releases - such asthe

specialpurposeledgerapproachor thecompanycodeapproach-providedthat

theseapproacheshavealreadybeensetuppriortoSAPERP.However,thereis

no corresponding extensibility.

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Appendix2: FromClassictoNewGeneralLedgerAccounting(NewG/L) AC010

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Appendix 3

Customizing from Classic to New General

Ledger Accounting

Caution: After upgrading to SAP ERP, existing customers can also

switchtonewGeneralLedgerAccountingaspartofamigrationproject.

Settingtheswitchshownonthefollowingslideisoneofthelastactivities

performedaspartofanimplementedmigrationproject. Aspecialcourse

isofferedformigrationaspartofnewGeneralLedgerAccounting. The

reverseconclusion also meansthat newGeneral LedgerAccounting is

NEVERactivatedaspartofa“technical”upgradetoanERPrelease.

Figure 164: Activating New GeneralLedgerAccounting

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Appendix3: CustomizingfromClassictoNewGeneralLedgerAccounting AC010

When SAP ERP is purchased by new customers or reinstalled, new General

Ledger Accounting is active. If existing customers want to use new General

LedgerAccounting,theyhavetoactivateitfirstusingaCustomizingtransaction.

Caution: TheswitchisthefirstsettinginthemenuforclassicGeneral

LedgerAccounting. ThecorrespondingCustomizing pathsareusually

hidden in AC010.

You set the activation switch for each client.

Caution: Activating new General Ledger Accounting results in

system-widechangestoapplicationandCustomizingpaths.

Figure165: ActivatingNewGeneralLedgerAccountinginCustomizingforFI

AllCustomizingpathsandapplicationswiththeword“New”representmodified

or new functions in new General Ledger Accounting in comparison to classic

General Ledger Accounting.

Caution: Therearefourreportsthatprovidetheoptionofactivatingor

deactivatingtheneworclassicviews. Thepathsaredisplayedacrossthe

entire system.

RFAGL_SWAP_IMG_NEW Activate/Deactivate New

ImplementationGuide

RFAGL_SWAP_IMG_OLD Activate/Deactivate Old

ImplementationGuide

RFAGL_SWAP_MENU_NEW Activate/DeactivateNewMenu

RFAGL_SWAP_MENU_OLD Activate/DeactivateOldMenu

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RFAGL_SWAP_IMG_NEW	Activate/Deactivate New ImplementationGuide
RFAGL_SWAP_IMG_OLD	Activate/Deactivate Old ImplementationGuide
RFAGL_SWAP_MENU_NEW	Activate/DeactivateNewMenu
RFAGL_SWAP_MENU_OLD	Activate/DeactivateOldMenu

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AC010 Appendix3: CustomizingfromClassictoNewGeneralLedgerAccounting

Asystemcanbeconfiguredinaway thatsomeclientsworkwithnewGeneral

LedgerAccountingandotherswithclassicGeneralLedgerAccounting. Inthese

cases,allpathsandapplicationsaredisplayedintheentiresystem.

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Glossary

ABAP

Advanced Business Application Programming (ABAP): SAP's fourth

generation programming language, which is specifically designed for

integratedstandardssoftwareapplications. ABAPalso supportsall of the

steps involved in improving the client/server solution, from prototyping

through implementation and testing, to final optimization. The latest

extension of ABAP is ABAP Objects.

ABAP/4

AdvancedBusinessApplicationProgrammingLanguage

ABAP/4 Query

ABAP/4Queriesprovideuserswithbasiclists,sortedandtotalledbyvarious

criteria. Statisticsandrankedlistsarealsoavailable.

AcceleratedSAP (ASAP)

Standard methodology for efficiently implementing and continually

optimizing your SAP software. ASAP supports the implementation of

the SAP and can also be used for upgrade projects. It provides a wide

rangeoftoolsthathelpsyouinallstagesofyourimplementationproject–

from project planningto the continual improvementof your SAP system.

The two key tools in ASAP are the Implementation Assistant, which

containstheASAPRoadmap,andprovidesastructuredframeworkforyour

implementation,optimizationorupgradeproject,andtheQuestion&Answer

database(Q&A), whichallowsyouto set yourprojectscopeandgenerate

yourBusinessBlueprintusingtheSAPReferenceStructureasabasis.

account assignment

Specificationofwhichaccountstoposttofromabusinesstransaction. See

also Additional account assignment.

account assignment model

Templateusedfordocumentcreationinwhichdefaultvaluesareprovided

forthepostingofabusinesstransaction. Anaccountassignmentmodelmay

contain anynumber of G/L lineitemsandcanbechangedorenhancedas

needed. Unlikesampledocuments,accountassignmentmodelsmaycontain

incomplete G/L line items.

account determination

Automaticsystemfunctionthatdeterminestheaccountsforpostingamounts

in Financial Accounting.

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Glossary AC010

account group

Attributesthatdeterminethecreationofmasterrecords. Theaccountgroup

determines: thedatathatisrelevantforthemasterrecordandanumberrange

fromwhichnumbersareselectedforthemasterrecords. Anaccountgroup

must be assigned to each master record.

account types

Key that specifies the accounting area to which an account belongs.

Examplesof accounttypesareasset accounts, customer accounts, vendor

accounts, and G/L accounts. The account type is required in addition to

theaccountnumberinordertoidentifyanaccount,sincethesameaccount

number can be used for each account type.

accounting principle

Asetofrulesandprinciplesforlegalaccountingandfinancialstatements.

Examples of accounting principles are:

• International AccountingStandards (IAS)

• GenerallyAcceptedAccountingPrinciples(GAAP)

• German Commercial Code (HGB)

accrual entries

Accrual&DeferralEntriesareadjustmentpostingswhicharenecessaryat

the end of a posting period. They are typically reversed in the following

period. TheSAPaccrualprogrambookstheaccrualtotheG/L,thenspecifies

thedateuponwhichthereversalshouldbeeffective. Areversalprogramis

executedtoselectandreversetheapplicableaccrualdocuments.

activity types

Activity types describe the activity produced by a cost center and are

measuredinunitsoftimeorquantity. Example: machinehours,laborhours.

additional account assignment

Allentriesinalineitemthataremadeinadditiontoaccountnumber,amount,

andpostingkey. Example: paymentterms,paymentmethod,andcostcenter.

allocation field

The allocation field is an additional reference field for line items. It is

contained on every posted line item. Line items can be sorted in the line

item directory by the content of this field. The allocation field is either

filled automatically (sort key in the master record) or manually (entry in

a line item).

application help

Context-sensitive help available in the menu Help. This function allows

userstodisplay documentation about thecurrent transaction, program, or

screen. Thedocumentationtobedisplayedmustbepredefinedexplicitlyin

theKnowledgeWarehouse. Ifnospecificdocumentationhasbeendefined,

theSAPLibraryisdisplayed. Fromthere,userscannavigatetotherelevant

documentation.

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AC010 Glossary

asset class

The main criterion for classifying fixed assets according to legal and

management requirements. For each asset class, control parameters and

defaultvaluescanbedefinedfordepreciationcalculationandothermaster

data. Eachassetmasterrecordmustbeassignedtooneassetclass. Special

assetclassesare, forexample: assetsunderconstruction,low-valueassets,

leasedassets, financialassets, andtechnicalassets.

Asset Explorer

Toolfordisplayingassetvalues. Itdisplays: bothplannedandpostedasset

balance sheet values and depreciation, all transactions on the asset, and

developmentsinabusinessareaoverseveralfiscalyears.

assets

Sumofacompany'sassetsandprepaid/deferreditems. Thesearedisplayed

on the left hand side of the balance sheet.

automatic account assignment

Automatic function (in financial accounting) during posting transactions,

wherebythesystemassignstheitemstotheirappropriateaccounts,without

the user having to make any entries.

balance audit trail

Recordofalltransactionspostedtoanaccountwithinacertainperiod. The

balanceaudittrailshowsthebalanceatthestartof agiven period andthe

wayinwhichthebalanceoftheaccountchangedbytheendoftheperiod.

balance carried forward

At the end of the fiscal year, the balances of all balance sheet items are

carriedforwardfromtheprioryearintothenewyearastheopeningbalance.

Statistical items can be carried forward if required. The carryforward of

incomestatementitemsiscontrolledbyselecteditems. Thisisparticularly

importantforthecarryforwardofretainedearnings, iftheappropriationof

retainedearningsisshownattheendoftheincomestatement. Consolidation

transaction types are carried forward to their assigned carryforward

transaction type.

balance confirmation

Method of correspondence listing individual amounts you want your

customer or vendor to confirm. You request your customer or vendor to

confirm these amounts no matter whether or not they correspond to the

amounts kept in their accounting system.

balance sheet account valuation

The program SAPF100 valuates General Ledger accounts managed in a

foreigncurrencyatakeydatespecifiedintheselectionparameters.

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Glossary AC010

balance sheet readjustment program

Program SAPF180 ensures zero balances per businessarea necessary for

creatingbusinessareabalancesheets. Ifprofitcenteraccountingisactivated,

readjustmentsaremadeforprofitcentersaswell. ItdistributesReceivables

& Payables, tax postings, cash discount postings and valuated exchange

rate differences.

Bank master data

Theinformationonabankrequiredtocarryoutbusinesstransactionwiththe

bank. ThisinformationisstoredcentrallyintheSAPsystemandincludes

thenameandaddressofthebankandanycountry-specificinformationas

appropriate.

baseline date

Inprojectmanagementadatethatisincludedinthebaselineplanofaproject.

Usedtocomparewithcurrentplanneddatestodetermineanydelays. Inthe

ProjectSystembaselinedatesareoneoffourdatetypesforevents.

bill of exchange

Promisetopayintheformofanabstractpaymentpaperdetachedfromthe

original legal transaction.

branch account

account that is used to represent the head office/branch relationship of a

customer or vendor in the SAP system. Purchase orders, deliveries or

invoicesenteredforbranchaccountsarepostedtotheheadofficeaccount.

Eachbranchaccountmustbelinkedtoaheadofficeaccount.

business area

Organizationalunitoffinancialaccountingthatrepresentsaseparateareaof

operationsorresponsibilitieswithinacompany. Valuechangesrecordedin

FinancialAccountingcanbeassignedtothisbusinessarea. Youcancreate

financialstatementsforbusinessareas,andyoucanusethesestatementfor

various internal reporting purposes.

cash journal

Adouble-entrycompactjournalmanagedinaccountformthatrecordsthe

postingsforcashtransactions. Bysettingthecashbalanceatthebeginningof

theday, thecashjournalshowsthecashbalanceatanytimebyaddingthe

cashreceiptsanddeductingthecashexpenses. Thecashjournalalsoserves

asabasisfor entriesinthegeneral ledgerandtherebyrepresentstheCash

G/L account.

chart of accounts

A classification scheme consisting of a group of general ledger (G/L)

accounts. A chart of accounts provides a framework for the recording of

values,inordertoensureanorderlyrenderingofaccountingdata. TheG/L

accountstheycontainareusedbyoneormorecompanycodes. ForeachG/L

account,thechartofaccountscontainstheaccountnumber,theaccountname

and other, technicalinformation. Achart of accountsmust beassignedto

eachcompanycode. Thischartofaccountsistheoperativechartofaccounts

andisusedinbothfinancialaccountingandcostaccounting. Otherchartsof

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AC010 Glossary

accountsincludethefollowingchartsofaccounts. country-specificchartsof

accounts. Thesearestructuredinaccordancewithlegalrequirementsofthe

countryinquestion,groupchartofaccountsThisisstructuredinaccordance

withrequirementspertainingto Consolidation.

clearing

Procedureby which theopen itemsbelonging tooneor moreaccount are

indicatedascleared(paid). Openitemscanbeclearedifthecreditamount

used to clear the item equals the debit amount of the item to be cleared.

Example: An invoiceof 45 dollarsmay becleared bya payment amount

of 45 dollars.

client

Incommercial,organizationalandtechnicalterms,aself-containedunitinan

SAPsystemwithseparatemasterrecordsanditsownsetoftables.

company code

Thesmallestorganizationalunitforwhichacompleteself-containedsetof

accountscanbedrawnupforpurposesofexternalreporting. Thisincludes

recordingallrelevanttransactionsandgeneratingallsupportingdocuments

required for financial statements.

company code currency/local currency

Thisisthecurrencyofthecompanycodeinwhichthedocumentisattached.

TheSAPsystemalwayssavesthecompanycodecurrency.

CONS

A group chart of accounts

consolidation group

A user-defined group of multiple consolidation units for purposes of

consolidation and reporting.

consolidation unit

Smallestelementofthecorporategroupstructurethatisusedasthebasisfor

performing a complete consolidation.

controlling area

Organizationalunitwithinacompany,usedtorepresentaclosedsystemfor

costaccountingpurposes. Acontrollingareamayincludesingleormultiple

company codes that may use different currencies. These company codes

mustusethesameoperativechartofaccounts. Allinternalallocationsrefer

exclusivelytoobjectsinthesamecontrollingarea.

correspondence

Thewrittencorrespondenceof acompany, includingorderconfirmations,

dunningnotices, and payment notifications.

cost center

Organizational unit within a controlling area that represents a defined

locationofcostincurrence. Youcanmakeorganizationaldivisionsbasedon

thefollowingaspects: functionalrequirements,allocationcriteria,physical

location, or responsibility for costs.

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