AC010_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Solution 7: Accounting Transactions in

the General Ledger

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.

a) Choose Accounting→FinancialAccounting→GeneralLedger →

Posting →EnterG/L AccountDocument.

b) Ifthedialogboxforthecompanycodeappears,entercompanycode

1000.

Note: Ifyoudonotneedtoenteracompanycode,thecompany

codehasalreadybeendeterminedduringthelastpostingmade.

Youcanchangethecompanycodeintheheaderbychoosing

Edit→ChangeCompanyCodeon theG/Ldocument entry

screen.

c) Company code dialog box:

Field Name Value

Company code 1000

d) Choose Continue (enter).

e) Header data:

Field Name Value

Document date <today’s date>

Posting date <today’s date>

Short text Increase in capital ##

f) Choose Enter.

g) Ifnoscreenvariantsaredisplayedontheleft,choosetheTreeonbutton.

OpentheScreenvariantsforitemsfolder. SelecttheZPROFITCENTER

(withprofitcenter)screenvariant. ChoosetheTreeoffbutton.

Continued on next page

Field Name	Value
Company code	1000

Field Name	Value
Document date	<today’s date>
Posting date	<today’s date>
Short text	Increase in capital ##

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Unit2: GeneralLedgerAccounting AC010

1. Line item

Field Name Value

G/L account 700##

D/C Credit

Amount indoc. curr. 200000

Profit center PRCTR##

2. Line item

Field Name Value

G/L account 78200

D/C Debit

Amount indoc. curr. 200000

Profit center PRCTR##

h) Choose Document → Post or the (Post) icon at the right of the

command for the transaction codes.

2. Displaythedocument. WhatisthemeaningofthePKcolumnanditsentries,

40 and 50?

Hint: Ifyouwanttodisplaythelastdocumentposted,choose

the following above from the posting screen: Document

→ Display. Alternatively, you can follow the menu path:

Accounting→Financial Accounting→GeneralLedger→

Document→Display. Thelastposteddocumentshouldnow

be displayed in the Document Number field. ChooseEnter

to see the document.

b) PK:Postingkey(indicatesifthelineitemisadebitorcredit)

40: Postingkeyfordebitpostingsinthegeneralledger

50: Postingkeyforcreditpostingsinthegeneralledger

c) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Continued on next page

Field Name	Value
G/L account	700##
D/C	Credit
Amount indoc. curr.	200000
Profit center	PRCTR##

Field Name	Value
G/L account	78200
D/C	Debit
Amount indoc. curr.	200000
Profit center	PRCTR##

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

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.

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

make their debit postingto this account? What happened to the postings

of the other groups?

a) Choose Accounting→FinancialAccounting→GeneralLedger →

Account → Display Balances (New).

Field Name Value

G/L account 78200

Company code 1000

Fiscal year <current year>

Usingthe'FreeSelections'icon(CTRL+F1),youcanenteryourown

profitcenterPRCTR##intheProfitCenterfield.

Confirm this dynamic selection.

b) Choose Execute (F8).

You see a balance of 200,000 EUR because you have limited the

selection to your own profit center PRCTR##. All other groups

posted to different profit centers. Since the transaction figures are

keptforeachprofitcenter,youcanviewtheaccountbalanceforjust

your profit center.

2. Whatwouldyouhavetodoinordertoseetheentireamountthatwasposted

byallgroupstothisaccountduringthelastexercise?

a) Toviewthetotalbalanceforallprofitcenters,youwouldhavetore-run

thereport,leavingtheProfitCenterfieldblank.

3. Displaythelineitemsofaccount78200for yourprofit centerPRCTR##

only.

Inthebalancedisplay,double-clickthebalancecolumnofthecurrentperiod

todisplayalllineitemsthatwerepostedtothisaccountforyourprofitcenter

PRCTR##.

Continued on next page

Field Name	Value
G/L account	78200
Company code	1000
Fiscal year	<current year>

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Unit2: GeneralLedgerAccounting AC010

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

line item list.

a) Double-clickthebalanceofthecurrentperiod.

b) Inthelineitemlist,choosethe SelectLayouticonatthetopcenterof

thescreen in order toselect adifferent layout.

c) Select the standard line layout.

4. Display your document.

Switchfromthelineitemdisplaytothedocumentdisplay. Fromthemenu,

choose Environment →Display Document.

a) Select the line item with profit center PRCTR## and choose the

Displaydocumenticontodisplaythedetailviewofthislineitem.

b) Choose the Call Up Document Overview icon to call up the full

document display/overview.

c) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Task 3: Create a complex posting

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

usingtheGeneralpostingtransaction. UsedocumenttypeSA.

1. UsethescreenforthecomplexpostingofG/Laccountdocumentstodebit

account78200andcreditaccount700##foryourprofitcenterPRCTR##.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

Posting → General Posting.

Field Name Value

Document date <today’s date>

Document type SA

Company code 1000

Posting date <today’s date>

Period Current period

Currency EUR

First line item

Posting key 40

Account 78200

Continued on next page

Field Name	Value
Document date	<today’s date>
Document type	SA
Company code	1000
Posting date	<today’s date>
Period	Current period
Currency	EUR
First line item
Posting key	40
Account	78200

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

b) Choose Enter.

Field Name Value

Amount 200,000

Profit center PRCTR##

Next line item

Posting key 50

Account 700##

c) Choose Enter.

Field Name Value

Amount 200,000

Profit center PRCTR##

d) inthemenubarchooseDocument→Postorthe

(Post) icon.

e) Return to the SAP Easy Accessmenu.

Task 4: Run the balance sheet

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

displayedunder the assignedbalancesheet item.

1. Runthebalancesheet for your account using financial statement version

INT.IfyourpostingsshowupattheendofthebalancesheetunderAccounts

notassigned,youmustalteryourfinancialstatementversiontoincludeyour

Continued on next page

Field Name	Value
Amount	200,000
Profit center	PRCTR##
Next line item
Posting key	50
Account	700##

Field Name	Value
Amount	200,000
Profit center	PRCTR##

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Unit2: GeneralLedgerAccounting AC010

newaccount. Runthefinancialstatementforthecurrentpostingperiod(for

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

statement versionINT andtheClassicallistview.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

InformationSystem→GeneralLedgerReports→BalanceSheet/Profit

and Loss Statement / Cash Flow → General → Actual/Actual

Comparisons→BalanceSheet/ProfitandLossStatement.

Field Name Value

G/L account 700##

Company code 1000

Financialstatementversion INT

Reporting year <current year>

Reporting periods <current posting

period>

Comparison year <previous year>

Comparisonperiods <current posting

period>

b) SelectClassical list under List output.

c) Choose Execute.

d) Return to the SAP Easy Access menu.

Continued on next page

Field Name	Value
G/L account	700##
Company code	1000
Financialstatementversion	INT
Reporting year	<current year>
Reporting periods	<current posting period>
Comparison year	<previous year>
Comparisonperiods	<current posting period>

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AC010 Lesson: AccountingTransactions–ProcessingintheGeneralLedger

Task 5: View cost elements

Viewthecostelementforanexpenseaccount. Acostelementmustbecreatedin

ordertoposttoobjects(suchascostcentersorinternalorders)inControlling. A

primarycostelement canbegeneratedintheSAPsystemwhencreatinganew

P&Laccount. DisplaythecostelementforG/Laccount475000.

1. Display account 475000 centrally.

a) Choose Accounting → Financial Accounting → General Ledger

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

Centrally.

Field Name Value

G/L account 475000

Company code 1000

b) Choose the Display icon.

c) Choose Edit Cost Element.

Thecostelementisnowdisplayedforaccount475000. Notethatthe

costelementhasthesamenumberastheG/Laccount. “1=primary

costs” is defined as the cost element category. Do not modify this

cost element; just display the data.

d) Return to the SAP Easy Accessmenu.

Field Name	Value
G/L account	475000
Company code	1000

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Unit2: GeneralLedgerAccounting AC010

Lesson Summary

You should now be able to:

• ExecuteG/LpostingsusingtheEnjoytransactionscreenandthetraditional

screen for complex posting

• Explainthestructureofanaccountingdocument

• Query a G/L account.

• Run the balance sheet

• View cost elements

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AC010 Unit Summary

Unit Summary

You should now be able to:

• Explain the purpose of company codes

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• Explain the term "Ledger"

• Describetheroleof profitcentersand segments

• Display a chart of accounts

• Display the G/L account directory

• Create G/L accounts

• Describethespecialroleofreconciliationaccounts

• Maintain a financial statement version

• ExecuteG/LpostingsusingtheEnjoytransactionscreenandthetraditional

screen for complex posting

• Explain thestructureofanaccountingdocument

• Query a G/L account.

• Run the balance sheet

• View cost elements

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UnitSummary AC010

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AC010 Test Your Knowledge

Test Your Knowledge

1. A company (independent accounting unit) is represented by a

in SAP.

Fillintheblankstocompletethesentence.

2. Morethanonecompanycodecanbeassignedtoacontrollingarea.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Towhichchartofaccountsmustacompanycodebeassignedinorderfor

postings to occur?

Choosethecorrectanswer(s).

□ A Group

□ B Country

□ C Operating

□ D None of the above

□ E All of the above

4. WhatarethetwopartsofaG/Laccountandwhatarethetworeportsthat

show those parts?

5. The isassignedanumberrange. Thiscontrols

howtheCompanyCodesegmentofaG/Laccountisdisplayedonthescreen.

Fillintheblankstocompletethesentence.

6. Reconciliationaccountscanbepostedtodirectly.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. The determinesthe

structureofabalancesheetandanincomestatementreport: Thisspecifies

whichaccountscorrespondtowhichitemsinthereport.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC010

8. A document consists of two parts: a and the

Fillintheblankstocompletethesentence.

9. Thereare two posting keysfor postingsto G/L accounts: for debit

postings and for credit postings.

Fillintheblankstocompletethesentence.

10. Apostingkeyallowspostingtojustoneaccounttype.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. When a document is posted, a number is assigned to that

document. This number comes from number range assigned to the

intheheaderofthatdocument.

Fillintheblankstocompletethesentence.

12. Inorderforinformationtopassovertothecontrollingmodulewhenposting

toanexpenseaccountaspartofanFItransaction,a

mustexistfortheexpenseaccountthatisbeingpostedto.

Fillintheblankstocompletethesentence.

13. WhenatransactionispostedinFI,itautomaticallyappearsonthebalance

sheet.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC010 Test Your Knowledge

Answers

1. Acompany(independentaccountingunit)isrepresentedbyacompanycode

in SAP.

Answer: company code

2. Morethanonecompanycodecanbeassignedtoacontrollingarea.

Answer: True

Inorderforthistooccur,thecompanycodesmusthavethesameoperating

and fiscal year variant.

3. Towhichchartofaccountsmustacompanycodebeassignedinorderfor

postings to occur?

Answer: C

A company code must be assigned to an operating chart of accounts. In

addition,acompanycodecanbeassignedtoacountrychartofaccounts. The

countrychartisrequiredforcountry-specificreporting. Anoperatingchart

ofaccountscanbeassignedtoagroupchartforconsolidationpurposes.

4. WhatarethetwopartsofaG/Laccountandwhatarethetworeportsthat

show those parts?

Answer: The two segments are the chart of accounts segment and the

companycodesegment. Thechartofaccountsreportisalistofaccounts

forwhichthechartofaccountssegmenthasbeencreated. TheG/Laccount

report isalist of accountsfor which thecompanycode segment hasalso

been created.

5. The account group is assigned a number range. This controls how the

CompanyCodesegmentofaG/Laccountisdisplayedonthescreen.

Answer: account group

6. Reconciliationaccountscanbepostedtodirectly.

Answer: False

Youcanposttoareconciliationaccountonlythroughasubledgeraccount.

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TestYourKnowledge AC010

7. Thefinancialstatementversiondeterminesthestructureofabalancesheet

andanincomestatementreport: Thisspecifieswhichaccountscorrespondto

which items in the report.

Answer: financial statement version

8. Adocumentconsistsoftwoparts: aheaderandthelineitems.

Answer: header, line items

9. There are two posting keys for postings to G/L accounts: 40 for debit

postings and 50 for credit postings.

Answer: 40, 50

10. Apostingkeyallowspostingtojustoneaccounttype.

Answer: True

The posting key supplies the system with the information about which

account has been posted to. G/L account, customer, vendor, assets or

materials.

11. Whenadocumentisposted, anumber isassignedtothatdocument. This

number comes from number range assigned to the document type in the

header of that document.

Answer: document type

12. Inorderforinformationtopassovertothecontrollingmodulewhenposting

toanexpenseaccountaspartofanFItransaction,acostelementmustexist

for theexpenseaccount that isbeing postedto.

Answer: cost element

13. WhenatransactionispostedinFI,itautomaticallyappearsonthebalance

sheet.

Answer: True

The account must beassigned to an appropriatelineitem inthefinancial

statement version used when running the balance sheet. Otherwise, the

postingwillappearattheendofthefinancialstatementinacategorycalled

Accounts not assigned.

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Unit 3

Accounts Payable

Unit Overview

This unit begins by examining the vendor master record. It then introduces

youtosomeofthedailyactivitiesthatareperformedinaccountspayable(AP),

suchascreatinginvoicesandcredit memos, creatingrecurringdocuments, and

executingtherecurringdocumentprogram. Italsopresentsthedifferentwaysof

processingpayments. Furthermore,itlooksattheintegrationpointswithMaterials

ManagementandtheorganizationalelementsforMaterialsManagement. Finally,

it looks at the closing operations necessary to prepare financial statements in

accountspayable,suchasforeigncurrencyvaluation. Manyoftheconceptsinthis

unit also apply to accountsreceivable (AR).

Unit Objectives

After completing thisunit, you will beableto:

• Create a list of vendors

• Maintain vendor master records inaccounting

• Describe the role of an account group

• Post vendor invoices and credit memos inFI

• Distinguish between the entry view and the general ledger view of a

document

• Createarecurringdocumentandexecutetherecurringentriesprogram

• Postamanualoutgoingpaymentandprintacheque

• Run the automatic payment program

• Checkaccountbalances, lineitemsanddocuments

• DescribethemostimportantorganizationalunitsinMaterialManagement

• DescribeandtrackthebasicpurchasingprocessinMaterial Management

anddescribeitseffectsinFinancial Accounting

• Print balance confirmations

• Revalue foreign currency open items

• Regroup accountspayableaccordingtoduedate

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Unit3: AccountsPayable AC010

Unit Contents

Lesson: Vendor Master Records ..............................................95

Exercise 8: Vendor Master Data...........................................99

Lesson: Daily Accounting Transactions in Accounts Payable ............106

Exercise 9: Accounting Transactions Within a Period in Accounts

Payable ......................................................................119

Lesson: Integration with Materials Management ...........................148

Exercise 10: Integration with Materials Management .................155

Lesson: Closing Operations in Accounts Payable..........................163

Exercise 11: Closing Procedures in Accounts Payable ...............169

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AC010 Lesson: Vendor Master Records

Lesson: Vendor Master Records

Lesson Overview

Inthislessonwewillreviewanexistingvendormasterrecordandcreateanew

vendormasterrecordintheSAPsystem. Wewillalsoexaminehowtheaccount

groupcontrolstheappearanceandnumberingofvendormasterrecords.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Create a list of vendors

• Maintain vendor master records inaccounting

• Describe the role of an account group

Business Example

AforeignemployeeistoarriveinHamburgnextmonth. IDESGermanyhasto

organizeaccommodationforhim. Withthehelpofalocalrealtor,anapartment

hasbeenfoundandIDEShasjustsignedthetenancyagreement. Theaccounting

departmentneedstocreateanaccountspayable(AP)masterrecordrepresenting

thelandlordto createand track therent payments.

Figure 35: Vendor Account in Financial Accounting

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Unit3: AccountsPayable AC010

AswithG/Laccounts,vendoraccountsaremadeupoftwoareas:

• A vendor account is defined for all company codes at the client level.

Generaldata,suchasthevendor'snameandaddress,isstoredhere.

• Postingscannotbemadetotheaccountforacompanycodeuntilcompany

code-specific settings have been created. These settings refer only to

the relevant company code and include details, such as agreed payment

conditions or reconciliation account.

Figure36: InitialScreen to Displaya VendorMasterRecord

Figure 37: Account Groups for Vendors

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AC010 Lesson: Vendor Master Records

Vendoraccountscanbedividedintovariousaccountgroupsinthesamewayas

G/Laccounts,sothattheycanbeorganizedandmanagedmoreeasily. However,

the account group controls the screen layout of all areas of the vendor master

record,notjustthecompanycodedataasisthecasewithG/Laccountgroups.

The accounts in an account group usually have similar characteristics. For

example,youcouldhaveoneaccountgroupfordomesticvendors,oneforvendors

abroad,oneforaffiliatedvendors,andoneforone-timevendors.

Numberrangesareassignedtoaccountgroups. Thesenumberrangesareusually

internalwherethesystemassignsyouanumberwhenyousavethevendormaster

record. However,somenumberrangesareexternal. Withexternalnumberranges,

youfillinthevendornumbermanuallywhencreatingthevendormasterrecord.

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Unit3: AccountsPayable AC010

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AC010 Lesson: Vendor Master Records

Exercise 8: Vendor Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a list of vendors

• Createand maintain a vendor master record

Business Example

Accountingtransactionsinvolvingsuppliersarerecordedintheaccountspayable

subledger. Theaccountsaredividedintoaccountgroupssothatalargenumberof

vendors can be organized more easily.

Task 1: Create a vendor list

Youwish tohave the system create an overviewof theexisting vendor master

databy listing theserecords. You areparticularlyinterested in theaccounts in

account group KRED.

1. Createalist of allvendorsincompanycode1000.

2. Createthe list for a specificaccount group.

Use a dynamic selection to create a list of all vendors in account group

KRED.

Task 2: Create a vendor master record

IDES Germanyisexpecting aforeign employeetoarrivenext monthwhowill

be spending a year in Germany. A real estate agency is helping IDES find an

apartment for the employee. The lease has been signed and the accounting

departmentneedstocreateamasterrecordforthelandlord. Themonthlyrental

paymentswillbemadeandmonitoredusingthismasterrecord.

1. Incompanycode 1000, create the master record LANDLORD## for the

landlord. ThemasterrecordshouldbelongtoaccountgroupVEND.IDES

hascreatedareferenceaccountforeachaccountgroupsothatmasterdata

canbeenteredaseasilyandaccuratelyaspossible. Thereferenceaccount

for theaccount group VENDisAGENCY00.

2. Intheaddressscreen,enterthesearchtermAC010andnameandaddress

information.

Acceptallvaluesthatarecopiedfromthereferenceaccountasdefaultvalues

exceptforthelanguageifyourlanguageisnotGerman(DE).

Continued on next page

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Unit3: AccountsPayable AC010

Task 3: Maintain the vendor master record

Checkthetermsofpayment. Accordingtotherentalagreement,therentisalways

tobepaidbychequeimmediatelyandwithoutacashdiscount. Whichpayment

termsandpaymentmethodscouldyouuse? Entertheseinthevendormaster

record.

1. Thelandlordwishesto receivethe rental payment bycheque. Definethe

appropriate payment methods.

2. Save the master record.

100

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AC010 Lesson: Vendor Master Records

Solution 8: Vendor Master Data

Task 1: Create a vendor list

Youwish tohave the system create an overviewof theexisting vendor master

databy listing theserecords. You areparticularlyinterested in theaccounts in

account group KRED.

1. Createalist of allvendorsincompanycode1000.

a) Choose Accounting → Financial Accounting → Accounts Payable

→InformationSystem→ReportsforAccountsPayableAccounting

→ Master Data → Vendor List.

Field Name Value

Company code 1000

b) Choose Execute (F8).

c) Returntothevendorlistinitialscreenforthenextexercise.

2. Createthe list for a specificaccount group.

Use a dynamic selection to create a list of all vendors in account group

KRED.

a) Vendor list initial screen:

Field Name Value

Company code 1000

b) Choosethe Dynamicselectionsiconattheupperleftofthescreen.

c) Inthestructureontheleftsideofthescreen,selectAccountGroupand

thenCopySelected(icon totheleftofthetrashcan). Inthisway,the

fieldiscopiedtotherightintheDynamicselectionsarea.

Field Name Value

Account group KRED

d) ChooseExecute(F8). Thelistofvendorsincompanycode1000that

werecreatedusingaccountgroupKREDisdisplayed.

e) Return to the SAP Easy Accessmenu.

Continued on next page

101

Field Name	Value
Company code	1000

Field Name	Value
Company code	1000

Field Name	Value
Account group	KRED

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Unit3: AccountsPayable AC010

Task 2: Create a vendor master record

IDESGermanyisexpectingaforeign employeetoarrivenext month whowill

be spending a year in Germany. A real estate agency is helping IDES find an

apartment for the employee. The lease has been signed and the accounting

departmentneedstocreateamasterrecordforthelandlord. Themonthlyrental

paymentswillbemadeandmonitoredusingthismasterrecord.

1. Incompanycode1000, createthe master recordLANDLORD## for the

landlord. ThemasterrecordshouldbelongtoaccountgroupVEND.IDES

hascreatedareferenceaccountforeachaccountgroupsothatmasterdata

canbeenteredaseasilyandaccuratelyaspossible. Thereferenceaccount

for theaccount groupVENDisAGENCY00.

a) ChooseAccounting→FinancialAccounting→AccountsPayable→

Master Records → Create.

Field Name Value

Vendor LANDLORD##

Company code 1000

Account group VEND

Reference

Vendor AGENCY00

Company code 1000

b) Choose Enter

2. Intheaddressscreen,enterthesearchtermAC010andnameandaddress

information.

Acceptallvaluesthatarecopiedfromthereferenceaccountasdefaultvalues

exceptforthelanguageifyourlanguageisnotGerman(DE).

a) Enter the following data for the address.

1st screen: Address

Continued on next page

102

Field Name	Value
Vendor	LANDLORD##
Company code	1000
Account group	VEND
Reference
Vendor	AGENCY00
Company code	1000

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AC010 Lesson: Vendor Master Records

Field Name Value

Name <name of your choice>

Search term AC010

Otherstreetaddressfields The complete address

including a street

number, postal code /

city, region

Language The language of your

country

Select Enter.

b) 2nd screen: Control

Acceptanydefaultvaluesandleaveallotherfieldsblank.

Choose Enter.

c) 3rd screen: Payment transactions

Leave all fields blank.

Choose Enter.

d) 4thscreen: AccountinginformationAccounting

The displayed data was copied from the reference vendor. Do not

change this data.

Select Enter.

e) 5thscreen: PaymenttransactionsAccounting

The displayed data was copied from the reference vendor. Do not

change this data.

Choose Enter.

f) 6th screen: CorrespondenceAccounting

The displayed data was copied from the reference vendor. Do not

change the data.

g) Choose Save.

h) Return to the SAP Easy Accessmenu.

Continued on next page

103

Field Name	Value
Name	<name of your choice>
Search term	AC010
Otherstreetaddressfields	The complete address including a street number, postal code / city, region
Language	The language of your country

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Unit3: AccountsPayable AC010

Task 3: Maintain the vendor master record

Checkthetermsofpayment. Accordingtotherentalagreement,therentisalways

tobepaidbychequeimmediatelyandwithoutacashdiscount. Whichpayment

termsandpaymentmethodscouldyouuse? Entertheseinthevendormaster

record.

1. Thelandlordwishesto receivethe rental payment bycheque. Definethe

appropriate payment methods.

a) ChooseAccounting→FinancialAccounting→AccountsPayable→

Master Records → Change.

Field Name Value

Vendor LANDLORD##

Company code 1000

Company code data: payment Select this screen

transaction

b) Choose Enter.

c) Payment terms: enter0001 or ZB00.

Paymentmethods: ConfirmthatCandSareentered.

2. Save the master record.

a) Choose Save.

b) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

104

Field Name	Value
Vendor	LANDLORD##
Company code	1000
Company code data: payment transaction	Select this screen

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AC010 Lesson: Vendor Master Records

Lesson Summary

You should now be able to:

• Create a list of vendors

• Maintain vendor master records inaccounting

• Describe the role of an account group

105

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Unit3: AccountsPayable AC010

Lesson: Daily Accounting Transactions in Accounts

Payable

Lesson Overview

Inthislessonwewilldiscussindetaildailytransactionswithaccountspayable

(AP).TheInvoicetransactionisalsoexplained. Wewillalsotakealookathow

to set up the recurring entry program. Finally, we will study multiple ways to

process payments in SAP ERP Financials.

Lesson Objectives

After completingthislesson, you will beable to:

• Post vendor invoices andcredit memos in FI

• Distinguish between the entry view and the general ledger view of a

document

• Createarecurringdocumentandexecutetherecurringentriesprogram

• Postamanualoutgoingpaymentandprint acheque

• Run the automatic payment program

• Checkaccount balances, lineitemsanddocuments

Business Example

AforeignemployeeistoarriveinHamburgnextmonth. IDESGermanyhasto

organizeaccommodationforhim. Withthehelpofalocalrealtor,anapartment

hasbeenfoundandIDEShasjustsignedthetenancyagreement.

Thecommission for therealtoris 4,000 EUR.Since IDES usestheservices of

thisrealtor quitefrequently, amasterrecordalreadyexists. Theinvoiceforthe

commissionissentdirectlytotheaccountingdepartmentandhastobeposted.

Therentfortheapartmentis2,000EURpermonth. Toautomaticallycreatean

openiteminthelandlord'saccounteachmonth,theaccountingdepartmentuses

therecurringentriesprogram. Therentitselfispaidautomaticallybyrunningthe

payment program periodically.

TherealtorurgentlyneedsthemoneyandasksIDESforafastpayment. Therefore,

theaccountantcreatesachequefor4,000EURandpoststhepayment.

To see if every transaction was posted correctly, the accountants check the

accounts after each transaction.

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Invoice/Credit Memo Entry

You can easily create and post a vendor invoices or credit memos using

a one-screen transaction. This type of invoice entered directly in A/P is a

miscellaneous invoice, without reference to a purchase order. The A/P entry

screen is divided into the following areas:

Work templates

Here,youcanselectscreenvariants,accountassignmenttemplates,orheld

documents as references.

Header and vendor data

Documentheaderandvendorlineitemdataisenteredhere.

G/L account items

TheG/Llineitemsforthedocumentareenteredhere.

Information area

Thedocumentbalanceandinformationaboutthevendorisdisplayedhere.

Figure 38: Enjoy Invoice/Credit Memo Entry

Thistransactioncanalsobeusedtocreatedocumentsinaforeigncurrency. The

foreigncurrencyamountistranslatedintolocalcurrencyusingdefinedexchange

rates.

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Unit3: AccountsPayable AC010

Figure 39: Enjoy Vendor Invoice Screen

When entering an expenseitem for an operating expense, you must also enter

a cost accounting-relevant assignment, such as a cost center or internal order.

Thismeansthatwhentheitemisposted,documentsarecreatedinManagement

Accounting and Accounting. A primary cost element must exist for the G/L

accountinorderforthistohappen. TheManagementAccountingdocumentposts

thecostscorrespondingtotheexpensetotheManagementAccountingobject.

In the case described, the vendor invoice entered only affected one account

assignment object – a specific cost center.

Document Splitting

What happens when an invoice has multiple account assignment objects, such

as two different cost centers (example: the real estate commission for finding

apartmentsfortwoemployeesfromdifferentdepartments).

TheIDESgrouphasdecidedthat balancesheetsandP&Lstatementsaretobe

createdforeveryindividualsegment. Theaffectedsegmentdoesnothavetobe

specified manually when the posting is made, sinceit is derived from the cost

center automatically.

What does the posting look like in this case?

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Three line items are entered first:

• The vendor line item with thetotal amount

• Expenseitem1(firstcostcenterandthecorrespondingsegmentisderived

from the cost center)

• Expenseitem2(secondcostcenterandalsotheassociatedsegment)

Thefourthitem(taxitem)isdeterminedbasedonthetaxcodeandtherelevant

settings when the “simulation” or “posting” is carried out, and then either

displayed or posted.

Thismeansthatthedocumentcontainsfour lineitemsintotal, asshowninthe

figure below.

Figure 40: Entry View (Document Splitting)

Currently, SAP supports derivation ofthesegment fromtheprofit center. In

turn, theprofitcentercanbederivedfromacostcenter, aCOinternalorder, or

a project, for example.

Whatisspecialnowisthatcorporategroupsarerequiredtocreatebalancesheets

atsegmentlevel–BUT:Nosegmententriesexistintwolineitems,whichmeans

thatthebalancesheetwouldnotbecomplete. Furthermore,thebalanceisnotzero

forthesegments,whichmeansthatthebalancesheetwouldnotbebalanced.

This is why document splitting is used.

YoucanspecifyinCustomizingthatthesystemistocompletethemissingentries

automatically. Theamendedandnowfullamountisshowninthefollowingfigure.

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Unit3: AccountsPayable AC010

You have to activate document splitting to ensure uniform splitting of the

segmentcharacteristic(oranyotherentity). Systematicsegmentationmeansthata

“zerobalanceposition”isreachedforeachdocumentwithregardtotheentityin

question.

Figure 41: General LedgerView (Document Splitting)

Thedocumentnowconsistsofsixlineitems. Thevendorlineitemandthetaxitem

aresplitacrossthetwo(segmentsAandB).Thebalanceforeachsegmentisnow

zero. ThebalancesheetandP&Lstatementcanbecreatedinfullandthebalance

sheetisbalanced. Aswellasthesplit,theillustrationalsoclearlyshowshowthe

segmententityisinheritedbytheaccountspayableandtaxitemsinthedocument.

Theadvantageofdocumentsplittingisthatitreducesthetimeandeffortforthe

usertoenterdocuments. Enteringthesixaccountassignmentitems,asshownin

this example, would bevery time consuming.

ThisdocumentsplittingisonlypossibleinnewGeneralLedgerAccounting,that

is, not until mySAP ERP 2004 (ECC 5.0). There are now two “views” of the

posteddocuments: the“entryview”andthe“generalledgerview”. Dependingon

whatisof interest, userscandecidewhichviewthey want andswitchbetween

views as required.

If document splittingis not required or has not been “activated”(for example,

the customer only needs to create balance sheets at company code level), the

two views are identical.

Onlyonedocumentissavedinthedatabase;the“views”simplydiffer.

Customerinvoicesforwhichtherevenuesaredistributedamongvariousentities

are also handled in the same way.

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Figure 42: CO Account Assignment Logic

YoucanpostcostsandrevenuesinCOeitherasrealpostingsorstatisticalpostings:

• YoucansettlerealpostingswithotherCOobjects.

• Statisticalpostingsareonlyforinformationpurposes.

Theaccountassignmentobjectitselfcaneitherbearealorastatisticalobject. For

example,aninternalorderisdefinedasrealorstatisticalwhenitiscreated. Areal

order can only be executedwith real postings, anda statistical order only with

statistical postings. Theexception tothisrule isthe cost center: Acost center,

whichisalwaysarealobject,canbepostedtoinbothrealandstatisticalpostings.

To post costs in CO, you need to identify the corresponding real CO account

assignmentobjectinthesourcedocument(forexample,avendorinvoice). Only

onereal objectcanbeassignedtoeachdocumentiteminthesourcedocument.

Additionalstatisticalobjectscanbeenteredorderivedfromthesystem.

The Recurring Entry Program

Youcanusetherecurringentryprogramforpostingsthatarerepeatedatregular

intervals,fsuchasrentpaymentsandpaymentsoffeesandpropertytaxes. With

thisprogram,thenecessarydocumentsaregeneratedautomatically.

Recurringbusinesstransactionsmustbestoredinthesystemasrecurringentry

originaldocumentsforthistobepossible. Eachrecurringentryoriginaldocument

contains the date of the first and last postings, the frequency at which posting

shouldbemade,andthedateofthenextplannedposting.

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Therecurringentryprogrammustbestartedatregularintervalswithinaspecified

period. Theprogramselectsallrecurringentryoriginaldocumentsinwhichthe

date of the next posting falls within the specified period, and then generates

a batch input session.

Whenthebatch inputsession isrun, an accounting document thatcorresponds

totheoriginaldocumentisposted,andthedateofthenextpostingisupdatedin

the original recurring entry document.

Figure 43: The Recurring Entry Program

Elements of the Payment Transaction

Allpaymenttransactionsincludetheelementsshowninthefigure.

Apaymenttransactioncanbecarriedouteithermanuallyorautomaticallyusing

the payment program.

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Figure 44: Elements of the Payment Transaction

Thestandardsystemcontainscommonpaymentmethodsandcorrespondingforms

thathavebeendefined separatelyfor eachcountry.

Figure 45: Overviewof the Automatic PaymentProgram

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Automatic Payment Program Parameters

Figure 46: Parameters

Thepaymentprogramwasdevelopedfortheinternationalpaymenttransactions

between vendors and customers. This program can be used for incoming and

outgoingpayments. However,itismorecommonlyusedforoutgoingpayments.

Automatic payment consists of several steps.

Thefirststepismaintainingthe parameters. Youusetheparameterstodefine

which accounts and items the payment program is to include in the automatic

payment run.

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Figure 47: Proposal Run

Thesecondstepofthepaymentprogramistheproposalrun. Duringtheproposal

run, the system does the following:

• Checkstheaccountsanddocumentsspecifiedintheparametersfordueitems

• Groups items due for payment

• Selectstherelevantpaymentmethods,housebanks,andpartnerbanks

Figure 48: Edit Proposal

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The third step of the payment program involves checking and editing the

paymentproposal. Thisstepcanbeomitted,butyouareadvisedtocheckthat

thedataisaccuratebeforeactuallyrunningthepaymentprogram.

Figure 49: Payment Run

Thefourthstepofthepaymentprogramistheactualpaymentrun.

Duringthepaymentrun, thesystemdoesthefollowing:

• Posts payment documents

• Clears open items

• Preparesdatafor theprinting of payment media

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Figure 50: Print Payment Media

The final step of the payment run is printing.

Paymentmediaaregeneratedinthisstep,whichmeansthatoneofthefollowing

occurs:

• Payment media, suchascheques, areprinted.

• IDocsaregeneratedfortheelectronicdatainterface(EDI).

• Adatafileiscreatedaspartofthedatamediumexchange.

The system comesstandardwithpayment media programsfor manycountries

andmanypaymentmethods. Inthisexercise,thepaymentprogramRFFOD__S

is activated in order to print cheques in Germany. In the USA, the program

RFFOUS_Cisused. Notethatthepaymentprogramnamecontainsthecodefor

the country and for the payment method.

Youcanskipthepaymentproposalandexecutethepaymentrundirectly. Inthis

case, businesstransactionsthatbalancetheopenitemsareposteddirectlyafter

enteringtheparameters. Also, youcancombinethepayment runstepwith the

paymentmediastepbyenteringavariantforthepaymentmediaprograminthe

Printout/datamediumtabbeforerunningthepaymentprogram.

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AC010 Lesson: Daily Accounting Transactions in Accounts Payable

Exercise 9: Accounting Transactions

Within a Period in Accounts Payable

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Post vendor invoices

• Postamanualoutgoingpaymentandprintacheque

• Createarecurringentrydocumentandgeneraterecurringentries

• Carry out automatic payment

Business Example

IDESusesSAPERPasanintegratedsystem. Therefore,theopenvendoritems

arenormallypostedtothevendors'accountsviainvoiceverificationinmaterials

management(MM).Vendor invoicesareposteddirectlyinaccountspayablein

exceptionalcasesonly,suchasinthepreviousrentscenario.

Task 1: Enter a vendor invoice and check the posting

TherealestateagentinvoicesacommissionofEUR4,400forhisservices. The

invoiceincludesinputtax(taxcode1l)of10%, thatisEUR400. AsIDEShas

oftenusedtheservicesof thisrealestateagency, amasterrecordalreadyexists

for it. Thenumber of themasterrecordis Agency##. Thecommissioninvoice

hasthepreviousdayastheinvoicedateandwassentdirectlytotheaccounting

department,withoutgoingviathelogisticsinvoiceverification. Theinvoicehas

invoice number 1##.

1. Post the invoice to your Cost Center: CC##. Use the with cost center

screen variant. Use the G/L account 470000 as an offsetting account.

EntertheinvoicenumberintheReferencefieldandenterReal estate

commission group ## as the text.

Writedown theaccountingdocument number.

2. Usethebalancedisplaytocheckwhetheranopenitemwascreatedforthe

vendoraccountwhenyourdocumentwasposted. Identifytheopenitemthat

was generated by your document.

3. Viewthewholedocumentbychoosingthe (CallupDocumentoverview)

icon. Althoughyouenteredonlytwoitems(avendoritemandanexpense

item),thedisplayeddocumentalsocontainsathirditem. Whatsortofitemis

it and how was it generated?

4. Whichreconciliationaccountisdefinedinthemasterrecordofthevendor

Agency ##?

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