AC010_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

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Unit2: GeneralLedgerAccounting AC010

AsofmySAPERP,newGeneralLedgerAccountingisavailable. Itallowsyou

to managemultiple“ledgers”inparallelinonegeneralledger, and inthisway,

createdifferent financialstatements(ledgerapproach).

Figure 12: ParallelFinancialReporting –LedgerApproach

InnewGeneralLedgerAccounting,oneledgerhastheroleof“leading”ledger.

However,aspreviouslyinolderreleases,youcanstillmanageaccountsinparallel

using additional accounts (accounts approach), despite new General Ledger

Accounting. Inthiscase,thereisonlyexactlyoneledgerinnewGeneralLedger

Accounting - the leading ledger.

Profit Center

In new General Ledger Accounting, profit centers are part of Financial

Accounting. Likecompany codes, they functionasa dimension for reporting.

Thismeansthatfinancialstatementscanbecreatedforprofitcentersasstandard.

(Inearlierreleases,profitcenteraccountingwasonlypartofControlling.)

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AC010 Lesson: Organizational Structures for Financial Reporting

Figure 13: Profit Center

A profit center can represent many things:

• Anorganizationalunitwithinthecompany(suchasaplant)

• A line of business

• A geographical location

Importanttorememberisthatthisisa"profit"areaofresponsibilityandmustnot

beconfusedwithacostcenter. AsofmySAPERP2004(ECC5.0),profitcenters

arenotseparatecomponentsbutratheranintegralpartoftheGeneralLedgeritself.

However,unliketheotherdimensionsinnewGeneralLedgerAccounting,profit

centersarestillconsideredasmasterdata,despitebeingorganizationalunits.

Segments

The segment is a new organizational unit available as of mySAP ERP 2004

(ECC5.0). InnewGeneralLedgerAccounting, segmentscanalsobeusedasa

dimension for reporting purposes.

This element is important for IAS and US-GAAP. A single segment must be

reportediftheexternalrevenueamountsto10%ofthetotalrevenue.

The aim of segmented reporting is to:

• Provideaninsightintodifferentbusinessactivitiesofadiversifiedcompany

• Provideinformationabout thegeneral environment

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Unit2: GeneralLedgerAccounting AC010

Purpose (includes):

• Toprovideabetteroverviewofacompany'seconomicperformance

• To improve forecasting of the potential sales and financial reserves of a

company

• Tobetteranticipaterisksandopportunitiesofacompany

Figure 14: Segment

IAS (International Accounting Standards) distinguishes between businessand

geographical segments.

• Abusinesssegmentrepresentsasubactivityof acompany, involvingthe

manufactureofaproductorprovisionofaservice,withrisksandrevenues

thatdifferfromthoseof other businesssegments.

• Ageographicalsegmentprovidesinformationaboutrisksandrevenuesthat

differfromothergeographicalsegmentsintermsofeconomicorpolitical

factors, for example.

According toUS-GAAP, asegment isa part of thecompany that incurscosts,

generatesrevenue,andhasitsownfinancialdatawithregardtoprofitandresource

consumption.

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AC010 Lesson: Organizational Structures for Financial Reporting

Figure 15: Defining a Segment

AnERPsystemenablesyoutosaveasegmentinthemasterdataofaprofitcenter.

Thesegmentispostedtoautomaticallywhentheprofitcenterispostedto.

Controlling Area

ThecontrollingareaisthemostimportantorganizationalelementinControlling

(managerial accounting). A controlling area identifies a self-contained

organizational structure for which costs and revenues can be managed and

allocated. Itrepresentsaseparateunitofcostaccounting.

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Unit2: GeneralLedgerAccounting AC010

Figure 16: Controlling Area

Morethanonecompanycodecanbeassignedtooneormorecontrollingareas.

Thisenablesacross-companycodecostingbetweentheassignedcompanycodes.

However, it is possible to assign more than one company code to the same

controllingareaonlyifalltheassignedcompanycodesusethesametransaction

chart of accounts and fiscal year.

The IDES group usesfive controlling areas:

• 1000forGermany,theUnitedKingdom,PortugalandSpain

• 2200 for France

• 2000 for the USA and Canada

• 5000 for Japan

• 6000 for Mexico

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AC010 Lesson: Organizational Structures for Financial Reporting

Figure 17: IDES Controlling Areas

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Unit2: GeneralLedgerAccounting AC010

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AC010 Lesson: Organizational Structures for Financial Reporting

Exercise 5: Organizational Structures for

Financial Reporting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Determinewhichcontrollingareacompanycode1000isassignedto

Business Example

Company codes must be assigned to a controlling area in order to use the

controlling module.

Task: Controlling area for company code 1000

Determinewhichcontrollingareacompanycode1000isassignedto.

1. Determine thecontrolling area to which company code 1000 is assigned

bycheckingtheInformationtabpageinthegeneralledger(G/L)account

113100.

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Unit2: GeneralLedgerAccounting AC010

Solution 5: Organizational Structures for

Financial Reporting

Task: Controlling area for company code 1000

Determinewhichcontrollingareacompanycode1000isassignedto.

1. Determine the controlling area to which company code 1000 is assigned

bycheckingtheInformationtabpageinthegeneral ledger(G/L)account

113100.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

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

Company Code.

Field Name Value

G/L Account no. 113100

Company code 1000

b) Choose Display (the eyeglasses).

c) Select the Information tab.

d) Companycode1000isassignedtocontrollingarea1000,COEurope.

Field Name	Value
G/L Account no.	113100
Company code	1000

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AC010 Lesson: Organizational Structures for Financial Reporting

Lesson Summary

You should now be able to:

• Explain the purpose of company codes

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• Explain the term "Ledger"

• Describetheroleof profitcentersand segments

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Unit2: GeneralLedgerAccounting AC010

Lesson: G/L Master Records

Lesson Overview

Inthislesson,wewillexamineGeneralLedger(G/L)accountsindetail. Wewill

alsodiscussthereasonswhyacompanycodemayhavemorethanonechartof

accounts in certain situations.

Lesson Objectives

After completingthislesson, you will beable to:

• Display a chart of accounts

• Display the G/L account directory

• Create G/L accounts

• Describethespecialroleofreconciliationaccounts

• Maintain a financial statement version

Business Example

Acompanycodemustbeassignedtoanoperatingchartofaccountsinorderfor

postings to occur for that company code. A chart of accounts is a list of G/L

accountstowhichoneormorecompanycodesmaypost. InordertoposttoaG/L

account,acompanycodemusthaveitsownspecificsegmentoftheG/Laccount

master record created in addition to the chart of accounts segment, which just

existsonce and pertainsto all company codes.

IDESAGhasdecidedtoincreasecapitalwithcorporatefunds. IDESAGrequires

a new G/L account for that increasein equity.

Chart of Accounts

Each general ledger is set up according to a chart of accounts. The chart of

accounts contains the definitions of all G/L accounts in an ordered form. The

definitions consist mainly of the account number, account name, and the

type of G/L account, that is, whether the account is a P&L-type account or a

balance-sheet-type account.

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AC010 Lesson: G/L Master Records

Figure 18: Charts of Accounts

You can define an unlimited number of charts of accounts in the SAP system.

Manycountry-specificchartsofaccountsareincludedinthestandardsystem.

Figure 19: Chart of Accounts Assignment

Foreachcompanycode,youmustspecifyonechartofaccountsforthegeneral

ledger. Thischartofaccountsisassignedtothecompanycodeinconfiguration

andisreferredto asitsoperatingchart ofaccounts.

Achartofaccountscanbeusedbymultiplecompanycodes(seediagram). This

meansthattheG/Laccountsofthesecompanycodeshaveanidenticalstructure.

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Unit2: GeneralLedgerAccounting AC010

Settings for Company Codes

Before you can use an account in a company code, you have to maintain the

account definition at the chart of accounts level. You then create company

code-specific settings, whichareonlyvalidin thecompanycode. Anexample

ofacompanycode-specificsettingisdefiningtheaccountcurrency. Mostofthe

accountsincompanycode1000usetheEURcurrency, whereascompanycode

3000usesUSDformostofitsaccounts. Whentheaccountcurrencyisthelocal

currencyofthecompanycode,onecanposttothataccountinanycurrency.

Figure 20: Company Code-Specific Settings

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AC010 Lesson: G/L Master Records

Figure 21: G/L Master Record (Central View)

The Central View of the G/L Master Records shows the chart of account data

and the company code specific data.

AccountgroupsareusedtoorganizeandmanagealargenumberofG/Laccounts.

WheneveranewG/Laccountiscreated,anaccountgroupmustbespecifiedforit.

Figure 22: Account Groups for G\L Accounts

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Unit2: GeneralLedgerAccounting AC010

Accountswiththesameaccountgroupnormallyhavesimilarbusinessfunctions.

Youcould,forexample,haveanaccountgroupforcashaccounts,oneforexpense

accounts, one for revenue accounts, and one for other balance sheet accounts.

Theaccount groupsareassignednumberranges. Viathenumber ranges, you

cancontrolwhichaccount numbersarepermissiblefor cashaccounts, expense

accounts, etc.

Account groups also control theappearance of thecompanycode segmentof

G/Laccounts. Thatis,accountgroupscontrolwhichfieldsarerequiredfordata

entry,whichfieldsareoptionalfor dataentry, andwhichfieldsdonot showup

at all in the company code segment.

Figure 23: Reconciliation Accounts

Reconciliationaccountsconnectsubsidiaryledgerswiththegeneralledgerinreal

time. Thismeansthatapostingtoasubsidiaryledgerpoststothecorresponding

reconciliationaccountinthegeneralledgeratthesametime.

Thesubsidiaryledgers,whichareconnectedtothegeneralledgerviareconciliation

accounts,aretheaccountspayable,accountsreceivable,andassetledgers.

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AC010 Lesson: G/L Master Records

Figure 24: Transaction Figures

Atransactionfiguredescribesthetotalofallpostingsonanaccountindebitor

credit. Onetransactionfigurefordebitandonetransactionfigureforcreditare

alwayskeptforeachaccountintheSAPsystem. Thefinancialstatementsforthe

companycodearecalculatedusingthesetransactionfigures.

IfaG/Laccounthaslineitemdisplaymarkedinitsmasterrecord, onecandrill

downfromthebalanceoftheaccounttothelineitemsandthentothedocuments.

If using businessareas, transactionfigures are also kept per businessarea(see

figure). Ifyoucreateafinancialstatementforthebusinessarea, thetransaction

figures for that specific business area are used to supply information for the

financial statements.

Financial Statement Version

A general ledger is kept in order to provide the information needed to create

a balance sheet and a profit-and-loss statement. These reports have to meet

country-specificrequirements. IDES,forexample,wouldneedtocreatefinancial

statementsbasedonHGB(Germanstandards)forcompanycode1000(Germany),

andbasedonUS-GAAPforcompanycode3000(USA).

Tomeetthevariousreportingrequirements,variousfinancialstatementversions

have be created in the SAP system. In these financial statement versions, you

defineexactlywhichaccountsaretoappearinwhichlineitemsofthefinancial

statement. ManyfinancialstatementversionsareincludedintheSAPsystem.

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Unit2: GeneralLedgerAccounting AC010

Figure 25: Financial Statement Version

Whenrunningfinancialstatementreports,selectafinancialstatementversionthat

contains the details of the report structure.

TheIDEScompanycodesusethefollowingchartsofaccounts:

• INTisusedbycompanycodes1000,2000,2100,2300,and6000.

• CAUSisusedbycompanycodes3000and4000.

• CAFR is used by company code 2200.

• CAJP is used by company code 5000.

It wasparticularly important to the IDES board of directors that the European

companycodes–Germany,UnitedKingdom,PortugalandSpain–allbelongto

thesamecontrollingarea,sinceagreatdealofactivitytakesplaceamongthese

company codes. Therefore, all four company codes had to be assigned to the

same operating chart of accounts (INT).

However, in certain countries must report their financial reports to authorities

in their countries using the country-specific chart of their country. In order

for it tobepossibleforexternalreportstocontaintheaccountnumbersusedin

thoseindividualcountries, acountry-specificchartofaccountswascreated for

thosethreecompanycodes. Thesecountry-specificchartsofaccountsmeetthe

requirements of the respective countries.

Inthecompany code segment of the master record, each G/L account must be

assignedtoanaccountfromthecountrychartofthecompanycode. Thisisdone

using the Alternative account numberfield.

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AC010 Lesson: G/L Master Records

Group Chart of Accounts

BecausenotallcompanycodesoftheIDESgroupusethesameoperatingchartof

accounts, aGroupChartofAccounts,CONS,isbeingusedforconsolidation

purposes. The operating charts of accounts are assigned to thisgroup chart in

configuration.

Onceanoperatingcharthasbeenassignedtoagroupchart, theGroupaccount

number field becomes required in thechart of accounts segment of themaster

record.

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Unit2: GeneralLedgerAccounting AC010

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AC010 Lesson: G/L Master Records

Exercise 6: General Ledger Account

Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DisplaythecompanycodesettingsforseveralG/Laccounts

• Run the chart of accounts report

• Create the G/L account directory

• Create a G/L account

• Edit the financial statement version

Business Example

TheIDESgroupconsistsofvarious,independentlybalancingorganizations. They

are set up intheSAP system as company codes.

Ingeneralledgeraccounting for theindividualcompanycodes, very fewdaily

businesstransactionsareposted. Mostof the daily transactions are completed

in subsidiary ledgers, such as accounts receivable and accounts payable. The

followingexercisesaretohelpyoubecomemoreacquaintedwithmasterrecords

in General Ledger Accounting.

Inordertolearnhowtocreateajournalentry,youwillpostanincreaseincapital

for IDES Germany in the next lesson. To do this, you will create a new G/L

accountinthislessonthatyouwillthenposttointhenextlesson.

Task 1: Display the chart of accounts

Displaythechartofaccountsreportandthendisplaythedetailsofaccount113100

within that chart.

1. Display the chart of accounts INT.

2. Displaythedetailsofaccount113100withinthechart.

WhatisthelongtextofthisG/Laccountinthelogonlanguage? accountin

the maintenance language?

3. Whatistheaccountgroupfor thisG/Laccount?

4. Checkwhetheritispossibletotranslatethenameofthisaccountintoother

languages,andwhetheryoucancreatekeywordstosearchforthisaccount.

5. CanyouaddotherinformationtotheG/L account?

Continued on next page

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Unit2: GeneralLedgerAccounting AC010

6. Thedefinitionoftheaccountcontainssomecontrolparameters. Here, for

instance, youdefinewhether theaccountisaP&Lstatementaccountora

balancesheetaccount. Whattypeofaccountisaccount113100?

Task 2: Observe company code-specific settings

CompanycodedatahastobecreatedforaG/L accountinorder toprovidethe

settingsspecifictoacompanycode. Withoutthecompanycode-specificsettings

foraG/Laccount,theaccountcannotbepostedtointhatcompanycode.

1. Look at the company-code settings of G/L account 113100 in company

codes1000and2000. Whataretheaccountcurrenciesincompanycode

1000 and company code 2000?

Task 3: Identify reconciliation accounts

Identifyreconciliationaccountsforsubledgeraccounts.

1. View the company code specific settings for G/L account 160000 in

company code 1000. Is this account a reconciliation account? If so, for

which subsidiary ledger? Determine this for accounts140000 and 2000

in the same company code.

2. CanyoumakeG/Laccountpostingstotheseaccounts?

Task 4: Display a G/L account list

Display aG/L account list for a company code.

1. CreatetheG/Laccountlistofcompanycode3000(IDESUSA).Doesthis

tellyouwhichoperatingchartofaccountsisusedbythiscompanycode?

2. WhatisthedifferencebetweenachartofaccountslistandaG/Laccountlist?

Continued on next page

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AC010 Lesson: G/L Master Records

Task 5: Determine the placement of account 160000 in

financial statement version INT

Thebalancesheetandincomestatementreportcanberunusingdifferentversions,

calledfinancialstatementversions. Someversionscanbeverydetailed,suchas

forthecontroller,andotherscanbesummarised,suchasfortheboardofdirectors.

In order for an account to show upat a proper location inthe balance sheet or

income statement, it must be included in the financial statement version used

whenthebalancesheet/incomestatement isrun. Ifit isnotputinthefinancial

statementversion,itwillshowupatthebottomoftheincomestatementundera

category called Unassigned Accounts.

1. The financial statement version we will use when we run the balance

sheet/incomestatementforcompanycode1000isINT,thesamenameas

thechartofaccounts. Notethelocationofaccount160000inthefinancial

statementversionINT.Noteitsfinancialstatementitemnameandallitems

aboveitinthefinancialstatementversionhierarchy.

Task 6: Create a G/L account

Foraplannedincreaseincapital,IDESGermany(companycode1000)needsa

new G/L account.

1. Check the chart of accounts.

The parent company is responsible for assigning account numbers and

maintainingthechartsofaccountsfor theIDESgroup. Basedonthenew

requirement,theparentcompanyshouldhavecreatedG/Laccount700##in

chartofaccountsINT.Checkwhetherthisaccounthasbeencreated.

Note: ## is your group number.

Task 7: Maintain the company code-specific settings

CreatethecompanycodesegmentforG/Laccount700##.

1. Beforepostingscanbemadetoaccount700##incompanycode1000,you

need to create the company code-specific settings. The account should

haveastructuresimilartothatof account70000. Forthisreason,usethis

account as a reference.

MakesurethattheaccountinCompanyCode1000usestheEURcurrency,

thelineitemdisplayisactivated,sortkey001isentered,andthealternative

account number has been removed.

SavetheaccountandremainintheG/Lmasterrecordscreenforthenexttask.

Continued on next page

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Unit2: GeneralLedgerAccounting AC010

Task 8: Maintain the financial statement version

EnterthenewG/Laccount700##inthefinancialstatementversionINTsothatit

appearsasthecorrectbalancesheetitemwhenthebalancesheetisrun.

1. ThenewaccounthastobeenteredinfinancialstatementversionINT.Enter

itinthesamefinancialstatementitemasreferenceaccount70000.

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AC010 Lesson: G/L Master Records

Solution 6: General Ledger Account

Master Data

Task 1: Display the chart of accounts

Displaythechartofaccountsreportandthendisplaythedetailsofaccount113100

within that chart.

1. Display the chart of accounts INT.

a) Choose Accounting→FinancialAccounting→GeneralLedger →

InformationSystem→GeneralLedgerReports(New)→MasterData

→ Chart of Accounts.

Field Name Value

Chart of Accounts INT

b) Run the report by choosing Execute.

2. Displaythedetailsofaccount113100withinthechart.

WhatisthelongtextofthisG/Laccountinthelogonlanguage? accountin

the maintenance language?

a) Drill down to account 113100.

Hint: Usethe Findicontofindtheaccount.

Enteraccountnumber113100inthe“Find”field.

Inthedialogbox, choose Findagain.

Put your cursor on account 113100, highlighted in yellow.

This will take you to the location of account 113100 in the

chart of accounts list.

Choose Choose (F2).

You should see the following:

G/LaccountlongtextDeutsche Bank (domestic)

3. Whatistheaccountgroupfor thisG/Laccount?

a) AccountGroup: Liquid funds accounts (CASH)

Continued on next page

Field Name	Value
Chart of Accounts	INT

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Unit2: GeneralLedgerAccounting AC010

4. Checkwhetheritispossibletotranslatethenameofthisaccountintoother

languages,andwhetheryoucancreatekeywordstosearchforthisaccount.

a) SelecttheKeyword/translationtab. Here,youcantranslatetheaccount

nameandenterkeywordsbylanguagetosearchfortheaccount.

5. CanyouaddotherinformationtotheG/Laccount?

a) Yes. SelecttheInformationtab. YoucanenterG/Laccounttextsfor

various purposes here.

6. Thedefinitionoftheaccountcontainssomecontrolparameters. Here, for

instance, youdefinewhether theaccountisaP&Lstatementaccountora

balancesheetaccount. Whattypeofaccountisaccount113100?

a) SelecttheType/Descriptiontab. Theaccountismarkedasabalance

sheet account.

b) ReturntotheSAPEasyAccessmenubytyping/N inthecommand

field.

Continued on next page

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AC010 Lesson: G/L Master Records

Task 2: Observe company code-specific settings

CompanycodedatahastobecreatedforaG/Laccount inorder toprovidethe

settingsspecifictoacompanycode. Withoutthecompanycode-specificsettings

foraG/Laccount,theaccountcannotbepostedtointhatcompanycode.

1. Look at the company-code settings of G/L account 113100 in company

codes1000and2000. Whataretheaccountcurrenciesincompanycode

1000 and company code 2000?

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 Display.

The account currency is EUR.

c) Remaininthesamescreen. Enterthefollowingdata.

Field Name Value

G/L account 113100

Company Code 2000

d) Choose the Display icon.

The account currency is GBP.

e) Remain in this screen for the next task.

Continued on next page

Field Name	Value
G/L account	113100
Company Code	1000

Field Name	Value
G/L account	113100
Company Code	2000

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Unit2: GeneralLedgerAccounting AC010

Task 3: Identify reconciliation accounts

Identifyreconciliationaccountsforsubledgeraccounts.

1. View the company code specific settings for G/L account 160000 in

company code 1000. Is this account a reconciliation account? If so, for

which subsidiary ledger? Determine this for accounts140000 and 2000

in the same company code.

a) If you have returned to the SAP Easy Access menu in the previous

task,chooseAccounting→FinancialAccounting→GeneralLedger

→MasterRecords →G/LAccounts→IndividualProcessing→In

Company Code.

Field Name Value

G/L account 160000

Company Code 1000

b) Choose the Display icon.

TheReconciliationAccount forAccountTypefield isintheControl

Data tabin theAccount Control in Company Codearea. Thevalue

Vendorsisenteredinthisfield. Thus,thisaccountisareconciliation

account for accounts payable.

c) Determineifaccounts140000and2000arereconciliationaccountsby

repeating the steps above.

Account140000: Clearingaccountforcustomers.

Account2000: ClearingaccountforassetsLiabilities→Payables→

AccountsPayable→DuewithinoneYear..

2. CanyoumakeG/Laccountpostingstotheseaccounts?

a) No. Clearing accounts can not beposted to directly in the General

Ledger. They can only be posted to indirectly with the help of

subledgers. Wewilllearnmoreabouthowreconciliationaccountsare

postedto intheAR, AP and Assets units.

b) ReturntotheSAPEasyAccessmenubytyping/Ninthecommandfield.

Continued on next page

Field Name	Value
G/L account	160000
Company Code	1000

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AC010 Lesson: G/L Master Records

Task 4: Display a G/L account list

Display a G/L account list for acompanycode.

1. CreatetheG/Laccountlistofcompanycode3000(IDESUSA).Doesthis

tellyouwhichoperatingchartofaccountsisusedbythiscompanycode?

a) Choose Accounting→FinancialAccounting→GeneralLedger →

InformationSystem→GeneralLedgerReports(New)→MasterData

→ G/L Account List.

Field Name Value

Company code 3000

b) Run the report by choosing Execute.

c) Yes. Thenameofthechartofaccountsisinthethirdlineoftheheader

data: CAUS = Chart of accounts U.S.A.

d) ReturntotheSAPEasyAccessmenubytyping/Ninthecommandfield.

2. WhatisthedifferencebetweenachartofaccountslistandaG/Laccountlist?

a) Thechartofaccountslistcontainstheaccountsforwhichthechartof

accountssegment hasbeen created. The chart of accounts segment

containsgeneralinformationonanaccountthatappliestoallcompany

codes.

TheG/Laccountlistliststheaccountsforwhichspecificsettingshave

beencreatedforacertaincompanycode. For eachG/Laccount, the

datathatisdependentonthechartofaccountsisdisplayedfirst, and

thenthecompanycode-dependentdataisdisplayed.

Continued on next page

Field Name	Value
Company code	3000

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Unit2: GeneralLedgerAccounting AC010

Task 5: Determine the placement of account 160000 in

financial statement version INT

Thebalancesheetandincomestatementreportcanberunusingdifferentversions,

calledfinancialstatementversions. Someversionscanbeverydetailed,suchas

forthecontroller,andotherscanbesummarised,suchasfortheboardofdirectors.

Inorder for an account to show up at a proper location in the balance sheet or

income statement, it must be included in the financial statement version used

whenthebalancesheet/incomestatementisrun. Ifit isnotputinthefinancial

statementversion,itwillshowupatthebottomoftheincomestatementundera

category called Unassigned Accounts.

1. The financial statement version we will use when we run the balance

sheet/incomestatementforcompanycode1000isINT,thesamenameas

thechartofaccounts. Notethelocationofaccount160000inthefinancial

statementversionINT.Noteitsfinancialstatementitemnameandallitems

aboveitinthefinancialstatementversionhierarchy.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

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

Company Code.

Field Name Value

G/L account 160000

Company Code 1000

b) Choose the Display icon.

c) ChooseEdit Financial Statement Version.

Field Name Value

Financialstatementversion INT

d) Choose Choose (Enter).

e) Account160000isfoundinthefinancialversionasfollows:

Liabilities→Payables→AccountsPayable→DuewithinoneYear..

f) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Continued on next page

Field Name	Value
G/L account	160000
Company Code	1000

Field Name	Value
Financialstatementversion	INT

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AC010 Lesson: G/L Master Records

Task 6: Create a G/L account

Foraplannedincreaseincapital,IDESGermany(companycode1000)needsa

new G/L account.

1. Check the chart of accounts.

The parent company is responsible for assigning account numbers and

maintainingthechartsofaccountsfor theIDESgroup. Basedonthenew

requirement,theparentcompanyshouldhavecreatedG/Laccount700##in

chartofaccountsINT.Checkwhetherthisaccounthasbeencreated.

Note: ## is your group number.

a) Choose Accounting→FinancialAccounting→GeneralLedger →

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

Company Code.

Field Name Value

G/L account 700##

Chart of accounts INT

b) Choose the display icon.

The account should exist.

c) Return to the SAP Easy Accessmenu.

Task 7: Maintain the company code-specific settings

CreatethecompanycodesegmentforG/Laccount700##.

1. Beforepostingscanbemadetoaccount700##incompanycode1000,you

need to create the company code-specific settings. The account should

haveastructuresimilartothatof account70000. Forthisreason,usethis

account as a reference.

MakesurethattheaccountinCompanyCode1000usestheEURcurrency,

thelineitemdisplayisactivated,sortkey001isentered,andthealternative

account number has been removed.

Continued on next page

Field Name	Value
G/L account	700##
Chart of accounts	INT

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Unit2: GeneralLedgerAccounting AC010

SavetheaccountandremainintheG/Lmasterrecordscreenforthenexttask.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

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

Company Code.

Field Name Value

G/L account 700##

Company Code 1000

b) Inthemenubar,chooseG/LAccount→CreatewithReference.

c) Fill in the following data.

Field Name Value

G/L account 70000

Company Code 1000

d) Choose Enter.

e) Check whether the default entries are correct and remove the

alternativeaccountnumberintheControlDatatab.

f) Choose Save.

g) RemaininthisscreentocontinuewithTask8.

Task 8: Maintain the financial statement version

EnterthenewG/Laccount700##inthefinancialstatementversionINTsothatit

appearsasthecorrectbalancesheetitemwhenthebalancesheetisrun.

1. ThenewaccounthastobeenteredinfinancialstatementversionINT.Enter

itinthesamefinancialstatementitemasreferenceaccount70000.

a) Ifyouhaveexitedthepreviousscreen,chooseAccounting→Financial

Accounting→GeneralLedger→MasterRecords→G/LAccounts→

IndividualProcessing→InChartof Accounts..

Fill in the following data.

Field Name Value

G/L account 700##

Company Code 1000

b) Choose Change.

Continued on next page

Field Name	Value
G/L account	700##
Company Code	1000

Field Name	Value
G/L account	70000
Company Code	1000

Field Name	Value
G/L account	700##
Company Code	1000

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AC010 Lesson: G/L Master Records

c) Choose Edit Financial Statement Version.

d) EnterthefollowingintheSelectFinancialStatementVersiondialog

box.

Field Name Value

Financialstatementversion INT

e) Click Choose.

If you have not exited the screen from the previous exercise, the

financial statement should be automatically expanded to show you

wherethereferenceaccount,70000,islocatedinthefinancialstatement

version. Ifyouhavetocallupthescreenagain,thefinancialstatement

versiondoesnot automatically open at account 70000. In thiscase,

execute the following step.

f) DrilldowntotheLiabilities→Capital andReserves→Subscribed

Capitalbalancesheetitembyclickingthefoldericoninfrontofthe

balance sheet item.

g) SelectSubscribedCapitalandchooseAssignAccountsatthetopofthe

screen. InsertinthelineFromacct. Toacct. theinterval700## to

700##. SelectD&C(fordebitandcreditbalance). Ifyoudonotseea

freerowwhereyoucanenteryouraccount,usethe NextPageiconat

thebottomrightofthedialogueboxtoinsertanemptyrow. Donottype

overanexistingaccount,asyouwillreplaceitwithyouraccount!

h) Choose Continue (Enter).

i) Choose Save.

Field Name	Value
Financialstatementversion	INT

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Unit2: GeneralLedgerAccounting AC010

Lesson Summary

You should now be able to:

• Display a chart of accounts

• Display the G/L account directory

• Create G/L accounts

• Describethespecialroleofreconciliationaccounts

• Maintain a financial statement version

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Lesson: Accounting Transactions – Processing in the

General Ledger

Lesson Overview

Inthislesson,wewilllearnhowtocreateG/LpostingsusingboththeEnjoyand

thetraditionalcomplexpostingscreen. Firstofall,thestructureofthefinancial

documentisanalyzed. Then,theeffectsofthepostingsareexaminedbyanalyzing

the transactions on the posted accounts and by running the balance sheet. We

willalsoseehowexternalandinternalAccountingareintegratedbyusingcost

elements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ExecuteG/LpostingsusingtheEnjoytransactionscreenandthetraditional

screen for complex posting

• Explain thestructureofanaccountingdocument

• Query a G/L account.

• Run the balance sheet

• View cost elements

Business Example

Accountants create many journal entries as part of their daily work. In SAP,

accountants can use a single-entry Enjoy screen for most of their postings. In

somecases,thetraditionalcomplexscreenisused. Inbothmethods,G/Laccount

postingsareautomaticallylistedintheincomestatementreport. Therespective

postingscanalsobedisplayedwhenqueryingpostedaccounts.

IDES is planning to increase capital with corporate funds. This business

transactionwillbereflectedinanewG/Lpostingtothenewequityaccountwe

created in the previous lesson.

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Unit2: GeneralLedgerAccounting AC010

Figure 26: G/L Account Postings

AsfromR/3Release4.6,youcaneasilycreateandpostaG/Laccountdocument

usingasingle-screentransaction. Theentryscreenisdividedintothefollowing

areas:

Work templates

Here,youcanselectscreenvariants,accountassignmenttemplates,orheld

documentsasreferences. Ahelddocumentsisadocumentthatausersaves

without posting it, with the idea that the user will complete and post the

held document later.

To return to the original line layout of the GL document entry table,

right-clickonthescreen,andchooseResetscreenvariant.

Header data

Header data applies to the whole document, such as posting date and

documenttype. Someoftheheaderdatacanbeindisplayformatonly,or

hidden from the user via editing options.

Line item information

Here, thelineitemsof thedocumentareentered.

Information area

Here,thedebitandcreditbalancesaredisplayedbyusingatrafficlighticon.

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Figure 27: G/L Document Entry Enjoy Screen

Figure 28: Standard/Complex Postings

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Unit2: GeneralLedgerAccounting AC010

Complexorgeneralpostingscorrespondtotheold,moredifficultstandardposting

transaction, FB01.

1. In the initial screen, you enter the data for the document header.

Additionally, youenter the posting key andtheaccount for thefirst line

item. Thepostingkeyprovidesthesystemwithinformationregardingthe

accounttype(G/L account, customer, vendor, asset andmaterial)andcan

influencethelayoutoftheentryscreenforthelineitem,whichwillbeseen

inthenextscreen. Thekeydriverofthelayoutoftheentryscreenfortheline

itemisthefieldstatusgroupoftheaccountthatisbeingpostedto. Wesaw

thefieldstatusgroupinthecompanycodesegmentofG/Lmasterrecords.

2. Withthisinformation(postingkeyandfieldstatusgroupoftheaccounttobe

postedto),thedetailedentryscreenforthefirstlineitemissetup. Whenyou

chooseEnter, youproceedtothenextscreen, whichcontainstheAmount

fieldandAdditionalaccountassignmentfieldsforthefirstlineitem. This

includes,forexample,businessarea,textandCostCenter.

3. Atthebottomofthesecondscreen,youenterthepostingkeyandaccount

forthesecondlineitemoftheposting. WhenyouchooseEnter,youproceed

tothethirdscreen,whichcontainstheAmountfieldandAdditionalaccount

assignment fields for the second line item. You continue with this same

processforallthelineitemsthatmakeuptheposting.

4. In order to pass information from Financial Accounting to Management

Accounting, a cost elementfor theexpenseaccount tobepostedto must

exist. AprimarycostelementcanbecreatedautomaticallywhenanewG/L

accountiscreated. Cost/revenueelementsonlyexistforP&Laccounts. You

canbranchtothecostelementfromtheG/Lmasterrecord.

Figure 29: G/L Document Entry Complex First Screen

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Figure 30: G/L Document EntryComplexSecond Screen

Figure 31: Important Standard Document Types

Documenttypesareusedtodistinguishbetweenandordervariousaccounting

documentseasily. Each document isassigned to one document type, which is

enteredinthedocumentheader. Documentnumbersareprovidedbythedocument

numberrangesassignedtooneormoredocumenttypes.

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Unit2: GeneralLedgerAccounting AC010

ForG/Laccountpostings,documenttypeSAismostoftenused,althoughother

document types are possible, such as accrual/deferral documents, valuation

documents, and so on.

Figure 32: Posting Key

Eachlineitemcontainsexactlyonepostingkey. Thisisaninstrumentthatisused

forinternalcontrolandisenteredinthecomplexpostingscreentotellthesystem:

• Which account type is being posted to

• Whetherthelineitemisadebit or credit posting

Inthe Enjoy transaction, youno longer need toenter thepostingkey. Instead,

debit represents posting key 40 and credit represents posting key 50. These

postingkeysappearinthedocumentandtheircontrolfunctionsarestillrelevant.

Figure 33: Standard Posting Keys

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

In the SAP system, there are a large number of standard posting keys. Each

postingkeyisusedforpostingeitheradebitoracredittooneaccounttype.

Forpostingsinthegeneralledger,youneedonlytwopostingkeys:

• 40 40, for debit items

• 50 for credit items

Figure 34: Account Information

The balance display and the line item display are provided to display the the

account data. The lineitem display (Display/ChangeLine Items FBL3N) can

be used only for G/L accounts for which the corresponding function has been

activatedinthemasterrecord;thelineitemdisplay(Display/ChangeItems(New)

FAGLL03) is always available.

Thebalancedisplayisanoverviewofthesavedtransactionfiguresofanaccount.

Inthebalancedisplay,youcanoftendisplayalistoftheitemsthatmakeupthe

balance by double-clicking.

Inturn, you candisplay thecorrespondingdocument fromtheline itemlistby

double-clickinganitemorselectingtheindicatorandchoosingthe“glasses”icon.

FromthereyoucanseethecompletetransactionbyselectingDocumentoverview.

IfthereisanoriginaldocumentforthisSAPERPdocumentanditwasarchived

optically, you can display it as well.

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Unit2: GeneralLedgerAccounting AC010

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Exercise 7: Accounting Transactions in

the General Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• PostG/Laccountdocumentsusingboththeenjoyandcomplexscreens

• Complete an account query

• Run the balance sheet

• Understand the role of cost elements and observe a cost element from a

G/L master record

Business Example

IDEShasjustconcludedaEUR200,000increaseincapitalwithcorporatefunds.

YounowneedtoenteraG/Laccountpostingforthisbusinesstransaction.

For the consolidated group, it was decided that financial statements are to be

createdfor eachprofitcenter. Thismust beensured.

Task 1: Post an increase in capital

Post the increase in capital of 200,000 EUR to account 700##. Use account

78200, Transferofreserves, fortheoffsettinglineitem.

UsethescreenvariantZPROFITCENTERwithprofitcenter. Thepostingisto

be made to profit center PRCTR##.

EnterIncrease in capital, group ##fortheDocHeaderText

1. EntertheincreaseincapitalusingtheEnjoyscreen.

2. Displaythedocument. WhatisthemeaningofthePKcolumnanditsentries,

40 and 50?

Task 2: Query an account

To make certain that the posting was actually completed properly, check the

balance of account 78200 for your profit center only and also take a look at

the document.

1. Display the balance.

Checkthetransactionfiguresandthebalanceofaccount78200incompany

code1000andprofitcenterPRCTR##. Todisplaytheaccountbalance,use

the Display Balances (New) transaction.

Continued on next page

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Unit2: GeneralLedgerAccounting AC010

Why do you see only one balance of 200,000 EUR? Did not all groups

make their debit posting to thisaccount? What happened to the postings

of the other groups?

2. Whatwouldyouhavetodoinordertoseetheentireamountthatwasposted

byallgroupstothisaccountduringthelastexercise?

3. Displaythelineitemsof account78200foryour profit centerPRCTR##

only.

Inthebalancedisplay,double-clickthebalancecolumnofthecurrentperiod

todisplayalllineitemsthatwerepostedtothisaccountforyourprofitcenter

PRCTR##.

Choose various line layouts in order to see additional information in the

line item list.

4. Display your document.

Switchfromthelineitemdisplaytothedocumentdisplay. Fromthemenu,

choose Environment →Display Document.

Task 3: Create a complex posting

Post thesameaccounting transaction(increase in capital) asyou didin Task 1

usingtheGeneralpostingtransaction. UsedocumenttypeSA.

1. UsethescreenforthecomplexpostingofG/Laccountdocumentstodebit

account78200andcreditaccount700##foryourprofitcenterPRCTR##.

Task 4: Run the balance sheet

Run the balance sheet to see if the postings to your new account 700## are

displayedunder the assigned balancesheet item.

1. Run thebalancesheet for your account using financial statement version

INT.IfyourpostingsshowupattheendofthebalancesheetunderAccounts

notassigned,youmustalteryourfinancialstatementversiontoincludeyour

newaccount. Runthefinancialstatementforthecurrentpostingperiod(for

current year and previous year) and company code1000. Use financial

statement versionINT andtheClassicallistview.

Task 5: View cost elements

Viewthecostelementforanexpenseaccount. Acostelementmustbecreatedin

ordertoposttoobjects(suchascostcentersorinternalorders)inControlling. A

primarycostelementcanbegeneratedintheSAPsystemwhencreatinganew

P&Laccount. DisplaythecostelementforG/Laccount475000.