AC010_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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Unit5: AssetAccounting AC010

The asset class is the main criterion when defining the asset. Each asset must

beassignedtooneassetclass. Intheassetclass, youcandefinecertaincontrol

parametersanddefaultvaluesfordepreciationandothermasterdata.

Theassetclassissimilartotheaccountgroupinthatitdefinesthescreenlayoutof

theassetmasterrecordandhasanumberrangeassignedtoit.

Assets that do not appear in the same line item of the balance sheet (such

as buildings and equipment) are typically assigned to different asset classes.

Additionally,thereisatleastonespecialassetclassforassetsunderconstruction

and one for low-value assets. IDES uses asset class 4000 for assets under

construction, for example.

Note: Youcanalsocreateassetclassesforintangibleassetsandleased

assets. Functionsareavailableforprocessingleases.

Note: ThePlantMaintenance(PM)componentisusedforthetechnical

management of assets. The Treasury (TR) component is used for

managing financial assets.

Asset Valuation

Oftenassetbalancesandtransactionsneedtobevaluateddifferentlyforvarious

purposes. Youmay,forexample,usevariousvaluationmethodsfor:

• Financialstatementsbasedonregionalrequirements

• Financial statements for tax purposes (if a different deprecation method

is allowed)

• Controlling (costing)

• Parallel financial reporting for group financial statements (per IAS, US

GAAP, and so on)

• Replacement value(using an index figure)

Tokeepmorethanonevaluationbasis,depreciationareasarekeptintheSAP

system. Separatetransactionfiguresarekeptineacharea:

• Per asset and depreciation area

• Forindividualvaluecomponentssuchasbalances,depreciation,remaining

book value

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AC010 Lesson: Master Records in Asset Accounting

Figure 97: Depreciation Areas

Figure 98: Control Data in Depreciation Areas

In the asset master record, different data for valuation areas are stored. These

datacontrolthecalculationofnormalandspecialdepreciationsfortherespective

valuation areas. You can thus use a different depreciation method for general

businessproceduresfromthedepreciationmethodrequiredbythetaxauthorities.

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Unit5: AssetAccounting AC010

Account Determination

Figure 99: Account Determination

Sincethedepreciationareasinassetaccountingdonotexistinthegeneralledger,

these values have to be posted to various G/L accounts in the general ledger.

TheG/Laccountsarethenusedinvariousfinancialstatementversions(financial

statements per GAAP, financial statements for tax authorities, group financial

statements, and so on).

ThefollowingG/Laccountsareusedinvariousfinancialstatementversions:

• Balancesheetaccounts,whichrecordtheadjustmentstotheasset'svalue

• Depreciationaccountsfordepreciationandappreciation

TheassignmentoftheG/Laccountstodifferentvaluationareasisstoredinone

singleaccountassignmentkey. Thiskeyisenteredintheassetclassandappears

asastandardvalueontheassetmasterrecord. Assetsofthesameassetclassall

havethesameaccountassignmentkey,thatis,theirvaluesareallpostedtothe

samereconciliationaccounts. Fromthemasterrecord,youcandrilldownonthe

accountassignmentkeytotheAPCaccount(AcquisitionandProductionCost),

thereconciliationaccountpostedtowhentheassetisacquired.

Note: Many companies prefer to keep parallel valuations in asset

accounting(eitherstatisticallyorforinformationpurposes)andnotinthe

general ledger. In this case, you do not need to make the related G/L

account assignments.

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AC010 Lesson: Master Records in Asset Accounting

Group Assets and Subnumbers

For reporting purposes, components of an asset can be kept under asset

subnumbers,andassetscanbecombinedintogroupassets.

The mainasset isassignedthesubnumber 0, allowingtheassetsubnumbersto

be assigned as desired.

Figure 100: Group Assets and Subnumbers

Agroupassethasitsownmasterdata. Severalmainassetscanbeassignedtoa

groupasset. Depreciationiscalculatedatthegroupassetlevel. Thisisimportant

incertain industries, suchastelecommunications.

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Unit5: AssetAccounting AC010

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AC010 Lesson: Master Records in Asset Accounting

Exercise 18: Asset Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create an asset balance list

• Create asset master data

Business Example

Accounting transactions involving assets are recorded in the asset accounting

subsidiaryledger. Theassetaccountsaredividedupintoassetclassessothatthe

largenumberofassetsareorganizedinalogicalmanner.

Task 1: Create asset balance lists

Note: Thedateformatmayvarypercountryfromthemonth/dayformat

used in the exercises.

IDESrunstheassetbalancelistusingdifferentparameterstoseevariousviews

of assets it has on its books. Create an asset list for company code AC99 in

depreciationarea01(bookdepreciation)onDecember31ofthecurrentfiscal

year. Thencreatealist of all vehicles(cars) in company codeAC99, and then

a list of all assets under construction.

1. Createacompletelistofallassetsindepreciationarea01(bookdepreciation)

ofcompanycodeAC99toDecember31ofthecurrentfiscalyear. Listall

assets.

2. Createacompleteassetlistofallvehicles(assetclass3100)indepreciation

area01(bookdepreciation)ofcompanycode1000toDecember31ofthe

current fiscal year. List all assets.

3. Createalistofallassetsunderconstruction(assetclass4000)indepreciation

area 01 (book depreciation) of company code AC99 to December 31 of

the current fiscal year.

4. Whyisthedepreciationofthelistedassetsunderconstructionzero?

Task 2: Create asset master data

IDESistopurchaseanofficebuildingfortheplantinHamburg(1000). Before

itcan be activated, an asset master record hasto becreated in asset class1200

(buildings)withthenameOfficebuildingHamburg##. InGermany,buildings

have a Tax useful life of 50 years

1. AssignthisbuildingtocostcenterCC99. Writedowntheassetnumber.

2. Inhowmanydepreciationareaswilltheassetvaluesbepostedto?

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Unit5: AssetAccounting AC010

Solution 18: Asset Master Data

Task 1: Create asset balance lists

Note: Thedateformatmayvarypercountryfromthemonth/dayformat

used in the exercises.

IDESrunstheassetbalancelistusingdifferentparameterstoseevariousviews

of assets it has on its books. Create an asset list for company code AC99 in

depreciationarea01(bookdepreciation)onDecember31ofthecurrentfiscal

year. Thencreate alist of all vehicles(cars) in company codeAC99, andthen

a list of all assets under construction.

1. Createacompletelistofallassetsindepreciationarea01(bookdepreciation)

ofcompanycodeAC99toDecember31ofthecurrentfiscalyear. Listall

assets.

a) Choose Accounting → Financial accounting → Fixed assets →

InformationSystem→ReportsonAssetAccounting→AssetBalances

→BalanceLists→AssetBalances→ByAssetClass.

Field Name Value

Company code AC99

Report Date 31 December of the

current fiscal year

Depreciation area 01

List assets Select

Use ALV grid Select

b) Choose Execute.

Note: Usethegreenarrowtogobacktotheselectionscreenof

thereportbeforeproceedingtothenextexercise.

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304

Field Name	Value
Company code	AC99
Report Date	31 December of the current fiscal year
Depreciation area	01
List assets	Select
Use ALV grid	Select

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AC010 Lesson: Master Records in Asset Accounting

2. Createacompleteassetlistofallvehicles(assetclass3100)indepreciation

area01(bookdepreciation)ofcompanycode1000toDecember31ofthe

current fiscal year. List all assets.

a) EnterthefollowingdataontheAssetBalancesscreen:

Field Name Value

Company code AC99

Asset Class 3100 (Vehicles)

Report Date 31 December of the

current fiscal year

Depreciation area 01

List assets Select

Use ALV grid Select

b) Choose Execute.

Note: Usethegreenarrowtogobacktotheselectionscreenof

thereportbeforeproceedingtothenextexercise.

3. Createalistofallassetsunderconstruction(assetclass4000)indepreciation

area 01 (book depreciation) of company code AC99 to December 31 of

the current fiscal year.

a) Asset Balances Screen:

Field Name Value

Company code AC99

Asset Class 4000(Assetsunderconstruction)

Report Date 31 December of the

current fiscal year

Depreciation area 01

List assets Select this screen

Use ALV grid Select this

b) Choose Execute.

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305

Field Name	Value
Company code	AC99
Asset Class	3100 (Vehicles)
Report Date	31 December of the current fiscal year
Depreciation area	01
List assets	Select
Use ALV grid	Select

Field Name	Value
Company code	AC99
Asset Class	4000(Assetsunderconstruction)
Report Date	31 December of the current fiscal year
Depreciation area	01
List assets	Select this screen
Use ALV grid	Select this

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Unit5: AssetAccounting AC010

4. Whyisthedepreciationofthelistedassetsunderconstructionzero?

a) Thereisno depreciation sinceassetsunder constructionmay not be

depreciated.

b) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Task 2: Create asset master data

IDESistopurchaseanofficebuildingfortheplantinHamburg(1000). Before

it can beactivated, an asset master record hastobecreatedin asset class1200

(buildings)withthenameOfficebuildingHamburg##. InGermany,buildings

have a Tax useful life of 50 years

1. AssignthisbuildingtocostcenterCC99. Writedowntheassetnumber.

a) ChooseAccounting→FinancialAccounting→Fixedassets→Asset

→ Create → Asset.

Field Name Value

Asset class 1200 (Buildings)

Company code AC99

Numberofsimilarassets 1

b) Choose Master data.

Field Name Value

Description Office building

Hamburg ##

c) Select the Time dependent tab.

Field Name Value

Cost center CC99

Plant 1000

d) Choose Save.

e) Writedowntheassetnumber. Donotincludethezeroattheend.

f) RemainintheCreateAsset: Initialscreenforthenextexercise.

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306

Field Name	Value
Asset class	1200 (Buildings)
Company code	AC99
Numberofsimilarassets	1

Field Name	Value
Description	Office building Hamburg ##

Field Name	Value
Cost center	CC99
Plant	1000

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AC010 Lesson: Master Records in Asset Accounting

2. Inhowmanydepreciationareaswilltheassetvaluesbepostedto?

a) Choose Depreciation areas.

b) Eight depreciation areas are used.

Becausethedepreciationkeysfor thevariousdepreciationareasare

different,differentcalculationsarebeingdriven.

c) ReturntotheSAPEasyAccessmenu by typing /Ninthecommand

field.

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Unit5: AssetAccounting AC010

Lesson Summary

You should now be able to:

• Maintain an asset master record

• Describe the role of an asset class

• Describetheroleofdepreciationareasinassetaccounting

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Lesson: Standard Accounting Transactions in Asset

Accounting

Lesson Overview

In this lesson we will discuss daily transactions with assets. An acquisition is

postedforthebuilding thatwasenteredinthelastlesson. Inaddition, anasset

underconstructioniscreatedandsettledwiththebuilding.

We will also review the asset explorer and see how it is updated by posting

transactions to the asset.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Post various asset transactions

Business Example

Thebuildingisworth1,000,000EUR,whichhastobepostedasanacquisitionto

thenewassetrecordandasaliabilityonvendorAgency##.

Transaction Type

The transaction type is an addition to theasset posting keys 70 (debit) and 75

(credit). Ithastobeincludedwhenpostingtoanassetaccount. Thetransaction

typeisnecessaryforassetaccountingbecauseitspecifiesexactlywheretheasset

posting is listed in the asset history sheet.

Figure 101: Transaction Type

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Unit5: AssetAccounting AC010

The transaction type is the distinguishing characteristic of the various asset

postings. For example:

• Buying and selling

• Credit memos

• Acquisitions from internal production

• Adjustment postings

• Retirements without revenue

• Depreciation and appreciation

Asset Transactions

Assettransactions(acquisitions, retirements)canbepostedinvariouswaysto

meet the organizational and business requirements of the company. In Assets

Accounting, you canpost inthefollowingways:

• Withoutavendororapurchaseorder;theoffsettingentryismadetoaG/L

clearing account

• Toavendor, butwithoutreferencetoapurchaseorder

• viamaterialsmanagementusingthefunctionspurchaseorder,goodsreceipt

and invoice receipt

Figure 102: Asset Transactions

Whenposting toaccountsof twosubsidiary ledgers, thatis, to theasset andto

the vendor, the reconciliation accounts of both subsidiary ledgers are updated

in the general ledger.

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Figure 103: Document Entry ScreenforAssetAcquisition

Assets Under Construction

Theexpensesforassetsunderconstructioncanbemanagedintwoways:

• IntheapplicationcomponentInvestmentManagement,youcancreate,post

andmanageinvestmentordersorinvestmentmanagementprojects. These

orders or projects are then reconciled with the asset under construction.

TheInvestmentManagementprovidesextensivefunctionsfor supporting

investment procedures.

• IftheInvestmentManagementisnotused,theassetunderconstructioncan

be posted to directly in asset accounting.

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Unit5: AssetAccounting AC010

Figure 104: Assets Under Construction

Once the asset is complete:

• Masterdata must becreated(if it doesnot alreadyexist) for theasset the

AUC will be settled to.

• Thevaluesfromtheassetunderconstructionaccounthavetobesettledto

oneormorecompletedassets. Thecostsaredistributedtooneormoreassets

withthehelpofasettlementrule. Thisrulespecifieswhichpercentageof

the AUC is settled with which asset.

Asset Explorer

The Asset Explorer offers an overview of the activities for an asset. You can

see transactions that have been posted to the asset plus planned and posted

depreciationperdepreciationarea, perperiod, foreachfiscalyear. Youcansee

thedetailsofaccountingtransactions. Also,youcanconvenientlyswitchtoview

another asset without leaving the screen.

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Figure 105: Asset Explorer

ThefollowingfigureshowstheAsset Explorerscreen.

Figure 106: Asset Explorer

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Unit5: AssetAccounting AC010

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Exercise 19: Accounting Transactions

Within a Period in Asset Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Post an asset acquisition

• Scrap an asset

• Create, postto,andsettleanassetunderconstruction

Business Example

Assettransactionsarepostedusingatransactionkey,alongwithoneoftwoposting

keys: 70and75. IDESacquiresanofficebuildinginHamburg. Afterwards,an

extensiontothebuildingwillbecreatedasanassetunderconstruction(AUC)and

settledto thebuilding. Finally, IDESrealizesthat a robot it purchased awhile

ago is outdated and must be scrapped.

MakesurethatyouareinAssetAccountingforcompanycodeAC99.

Task 1: Asset acquisition

IDES will purchase the building from a real estate agency, vendor Agency##

(company code AC99). This real estate agency has done business with IDES

before. Therefore, the vendor master record already exists. The value of the

buildingisEUR1.000.000. Thetaxof10%isnotincludedintheprice.

1. Posttheassetacquisitioncompletely;thatis,posttheassetacquisitionand

theamountpayabletothevendorinonedocument. Thecompanycodeis

AC99. Thedateoftheinvoiceandpostingistoday. Inputtaxof10%(1I)is

inadditiontothenetamount. Paymenttermscomefromthreeinstallment

payments. Makecertain youuse thecorrect payment terms (R001). Use

transactiontype100(Externalassetacquisition).

2. Record the document number:

3. Display the document

Viewthisdocument inthedocument overview.

4. Whichthreeaccountswerepostedtointhisdocumentandtowhichledgers

do they belong?

5. Howcanyoutellthattheamountisdueinthreepayments?

6. Usetheassetexplorertocheckthevaluesofthenewassetindepreciation

area 01 (book depreciation).

Continued on next page

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Unit5: AssetAccounting AC010

7. Whataretheplannedandposteddepreciationvaluesforthecurrentyear?

Task 2: Scrapping

Atthebeginningofthecurrentfiscalyear,IDESpurchasedausedrobotfor50,000

EURandestimatedthatitcouldbeusedforanotherthreeyears. Unfortunately,

thecompanydeterminedattheendofSeptemberofthecurrentfiscalyearthatthe

robot'stechnologyisoutof date. IDES decidestoscraptherobot, eventhough

thebookvalueisstillpositive. Therobotisbeingscrappedbecauseitssalewill

generate no profit.

1. PostthescrappingoftherobotwiththeassetnumberRobot##onSeptember

30 of the current fiscal year.

(Youcanfind“your”Robot##bycallingthesearchhelp(F4)andentering

the description: Robot##.)

View the results in the Asset Explorer.

Task 3: Assets under construction

The capacity of the purchased building is not sufficient for the current

requirements. Thebuildingshouldthereforehaveanextension added. During

construction, the expenses are posted to a master record for assets under

construction(AUC)(assetclass4000). WhentheAUCiscompleted,thebuilding

costsaresettledtothebuildingtobedepreciated. (Inthislesson,youlearnhowto

create a fixed asset and post to it directly.)

1. Createmasterdataforassetsunderconstructionandposttoit.

Inonestep, createamasterrecordfor theassetunderconstructionOffice

buildingextension##andposttoitdirectly. Thebuildingbelongstocost

center CC99 and plant Hamburg (1000).

Post the net amount EUR 100,000 to it.

Write down the asset number.

2. Once the asset is completed, it has to be converted from an asset under

construction (AUC) to an asset.

Beforeyoucanconvert anAUC, youhavetodefineadistributionruleto

determinewhichpartoftheAUCistobesettledtowhichasset(s).

Specifythattheentireamountistobechargedtothebuildingasoftoday.

3. Completethesettlementforyourassetunderconstruction.

4. Using the asset explorer, check whether the settlement was completed

properly.

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Solution 19: Accounting Transactions

Within a Period in Asset Accounting

Task 1: Asset acquisition

IDES will purchase the building from a real estate agency, vendor Agency##

(company code AC99). This real estate agency has done business with IDES

before. Therefore, the vendor master record already exists. The value of the

buildingisEUR1.000.000. Thetaxof10%isnotincludedintheprice.

1. Posttheassetacquisitioncompletely;thatis,posttheassetacquisitionand

theamountpayabletothevendorinonedocument. Thecompanycodeis

AC99. Thedateoftheinvoiceandpostingistoday. Inputtaxof10%(1I)is

inadditiontothenetamount. Paymenttermscomefromthreeinstallment

payments. Makecertain youuse thecorrect payment terms (R001). Use

transactiontype100(Externalassetacquisition).

a) Choose Accounting → Financial Accounting → Fixed Assets →

Posting → Acquisition → External Acquisition → With Vendor

(company code AC99).

Field Name Value

Documentdate/Postingdate <today>

First line item

Postingkey(PstKy) 31

Account Agency##

b) Choose Enter.

Field Name Value

Amount 1.100.000

Tax 100.000

Tax code 1l(inputtax-training10%)

Payment terms R001

Next line item

PstKy(posting key) 70

Account <your asset>(donotinclude

the 0 at the end)

TType(transactiontype) 100ExternalAssetAcquisition

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317

Field Name	Value
Documentdate/Postingdate	<today>
First line item
Postingkey(PstKy)	31
Account	Agency##

Field Name	Value
Amount	1.100.000
Tax	100.000
Tax code	1l(inputtax-training10%)
Payment terms	R001
Next line item
PstKy(posting key)	70
Account	<your asset>(donotinclude the 0 at the end)
TType(transactiontype)	100ExternalAssetAcquisition

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Unit5: AssetAccounting AC010

c) Choose Enter..

ConfirmwarningaboutchangingthepaymenttermsbychoosingEnter.

Field Name Value

Amount *

Tax code 1I

d) Choose“Mehr”inthelineitemtoviewallaccountassignments.

Field Name Value

Reference Date Today's date

e) Choose Post.

2. Record the document number:

a) Write down your document number.

Note: Do not exit this screen until you have proceeded to

the next exercise.

3. Display the document

Viewthisdocument inthedocument overview.

a) Fromthemenu, chooseDocument→Display.

4. Whichthreeaccountswerepostedtointhisdocumentandtowhichledgers

do they belong?

a) Thisdocumentispostedtotheaccountsofthefollowingledgers:

• Your asset: Asset subsidiary ledger

• Agency##: A/P subsidiary ledger

• 154000: General ledger

5. Howcanyoutellthattheamountisdueinthreepayments?

a) Youcanseethattheamountisdueinthreepaymentssincethetotalis

dividedintothreeitemsinaccountspayable.

b) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Continued on next page

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Field Name	Value
Amount	*
Tax code	1I

Field Name	Value
Reference Date	Today's date

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

6. Usetheassetexplorertocheckthevaluesofthenewassetindepreciation

area 01 (book depreciation).

a) ChooseAccounting→FinancialAccounting→Fixedassets→Asset

→ Asset Explorer.

Field Name Value

Company code AC99

Asset <your asset>

b) SelectDepreciation area 01(book depreciation)fromtheupper left

folder structure.

7. Whataretheplannedandposteddepreciationvaluesforthecurrentyear?

a) Incontrasttotheplannedvalues,theposteddepreciationisstillzero

sincethedepreciationisnotposteduntilthedepreciationpostingrun.

b) Returntothe SAPEasyAccessmenu by typing /Ninthecommand

field.

Task 2: Scrapping

Atthebeginningofthecurrentfiscalyear,IDESpurchasedausedrobotfor50,000

EURandestimatedthatitcouldbeusedforanotherthreeyears. Unfortunately,

thecompanydeterminedattheendofSeptemberofthecurrentfiscalyearthatthe

robot'stechnologyisoutofdate. IDESdecidestoscraptherobot,eventhough

thebookvalueisstillpositive. Therobotisbeingscrappedbecauseitssalewill

generate no profit.

1. PostthescrappingoftherobotwiththeassetnumberRobot##onSeptember

30 of the current fiscal year.

(Youcanfind“your”Robot##bycallingthesearchhelp(F4)andentering

the description: Robot##.)

Continued on next page

319

Field Name	Value
Company code	AC99
Asset	<your asset>

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Unit5: AssetAccounting AC010

View the results in the Asset Explorer.

a) ChooseAccounting→Financialaccounting→Fixedassets→Posting

→Retirement→AssetRetirementbyScrapping.

Ifpromptedbythesystem,entercompanycodeAC99.

Field Name Value

Asset <Use the search help

(F4) to find your

Robot##>.Enter robot##

in the "Description"

field.Start the

search.

Document date 0 September of the

current fiscal year

Posting date 30 September of the

current fiscal year

Asset value date 30 September of the

current fiscal year

b) Choose Save.

c) ViewtheresultsintheAsset Explorer(AW01).

d) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

Task 3: Assets under construction

The capacity of the purchased building is not sufficient for the current

requirements. Thebuildingshouldthereforehaveanextension added. During

construction, the expenses are posted to a master record for assets under

construction(AUC)(assetclass4000). WhentheAUCiscompleted,thebuilding

costsaresettledtothebuildingtobedepreciated. (Inthislesson,youlearnhowto

create a fixed asset and post to it directly.)

1. Createmasterdataforassetsunderconstructionandposttoit.

Inonestep, createamasterrecordfor theassetunderconstructionOffice

buildingextension##andposttoitdirectly. Thebuildingbelongstocost

center CC99 and plant Hamburg (1000).

Post the net amount EUR 100,000 to it.

Continued on next page

320

Field Name	Value
Asset	<Use the search help (F4) to find your Robot##>.Enter robot## in the "Description" field.Start the search.
Document date	0 September of the current fiscal year
Posting date	30 September of the current fiscal year
Asset value date	30 September of the current fiscal year

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

Write down the asset number.

a) Choose Accounting → Financial Accounting → Fixed Assets →

Posting→Acquisition→ExternalEcquisition→Acquis. w/Autom.

Offsetting Entry (ABZON).

Select the New asset radio button.

Field Name Value

Description Office building

extension ##

Asset class 4000(Assetunderconstruction)

Company code AC99

Cost center CC99

Transactiondatatabpage

Document Date Today's date

Posting Date Today's date

Reference Date Today's date

Amount posted 100,000

Postyourentriesbychoosingthe“diskette”icon.

b) Writedowntheassetnumber. Donotincludethezeroattheend.

c) ReturntotheSAPEasyAccessmenu by typing /Ninthecommand

field.

2. Once the asset is completed, it has to be converted from an asset under

construction (AUC) to an asset.

Beforeyou can convert anAUC, youhavetodefineadistribution ruleto

determinewhichpartoftheAUCistobesettledtowhichasset(s).

Continued on next page

321

Field Name	Value
Description	Office building extension ##
Asset class	4000(Assetunderconstruction)
Company code	AC99
Cost center	CC99
Transactiondatatabpage
Document Date	Today's date
Posting Date	Today's date
Reference Date	Today's date
Amount posted	100,000

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Unit5: AssetAccounting AC010

Specifythattheentireamountistobechargedtothebuildingasoftoday.

a) ChooseAccounting→Financialaccounting→Fixedassets→Posting

→CapitalizeAssetu. Const. →AIAB-Distribute.

Field Name Value

Company Code AC99

Asset <Your asset under

construction> (office

building extension)

Settings: Layout; addit. layout Deleteanydefaultvaluesinthese

area fields; leaveblank

b) Choose Execute.

c) SelectthedocumentforEUR100,000. Thelineitemishighlighted

in yellow.

d) Fromthemenu,chooseEdit→EnterDistributionrules.

e) Enter the following data:

Field Name Value

CAT (account assignment FXA (Asset)

category)

Settlementreceivers <your office building>

(from exercise – Create asset

master data)

% 100

f) ChooseBack. NotethegreenlightnowunderStatus.

g) ChooseSave. Youshouldreceiveamessageinthelower partofthe

screenstatingthatthedistributionruleshavebeensaved.

h) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

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322

Field Name	Value
Company Code	AC99
Asset	<Your asset under construction> (office building extension)
Settings: Layout; addit. layout area	Deleteanydefaultvaluesinthese fields; leaveblank

Field Name	Value
CAT (account assignment category)	FXA (Asset)
Settlementreceivers	<your office building> (from exercise – Create asset master data)
%	100

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AC010 Lesson: StandardAccountingTransactions inAssetAccounting

3. Completethesettlementforyourassetunderconstruction.

a) ChooseAccounting→Financialaccounting→Fixedassets→Posting

→CapitalizeAsset u. Const. →Settle.

Field Name Value

Company Code AC99

Asset <Your asset under

construction> (office

building extension)

Document date <today's date>

Posting date <Today's date>

Text Completion of

extension

Test run Deactivate

Detail list Activate

b) Choose Execute.

The receiver list is displayed. A message appears in the status bar,

statingthatanassettransactionhasbeenposted.

c) ReturntotheSAPEasyAccessmenu by typing /Ninthecommand

field.

4. Using the asset explorer, check whether the settlement was completed

properly.

a) ChooseAccounting→FinancialAccounting→Fixedassets→Asset

→ Asset Explorer.

Field Name Value

Company code AC99

Asset <your office building>

b) ChooseEnterandthenselectDepreciationarea01(bookdepreciation)

undertheDepreciationAreasfolderontheleft.

c) Theacquisitionwiththetransactiontype346shouldbeintheplanned

valuesunderTransactionsinthelowerpartofthescreen.

d) Returntothe SAPEasyAccessmenu by typing /Ninthecommand

field.

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Field Name	Value
Company Code	AC99
Asset	<Your asset under construction> (office building extension)
Document date	<today's date>
Posting date	<Today's date>
Text	Completion of extension
Test run	Deactivate
Detail list	Activate

Field Name	Value
Company code	AC99
Asset	<your office building>

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Unit5: AssetAccounting AC010

Lesson Summary

You should now be able to:

• Post various asset transactions

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AC010 Lesson: Closing Procedures in Asset Accounting

Lesson: Closing Procedures in Asset Accounting

Lesson Overview

Thislessonfocusesonsomeoftheclosingoperationsinassetaccounting. Asin

otherlessons,closingoperationsareagainsplitintotechnicalandlegally-required

tasks.

Wewillmainlylookathowtocreateaninventorylistandanassethistorysheetin

SAP ERP Financials.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Print inventory lists

• Create asset history sheets

Business Example

Attheendof themonth/year, IDESruns depreciationandcreatesvariousasset

reports, including the asset history sheet.

Asset Closing

Closingcanroughlybedividedintotwotypesofwork:

• Legalrequirements(mandatesrequiredbythegovernment)

• Technical and organizational tasks (preparatory steps that are necessary

technicallyorthatsupporttheaccountingorganization)

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Unit5: AssetAccounting AC010

Figure 107: Asset Closing

WiththeFiscalYear(FY)ChangeProgramprogram,thenewyearisopened.

Thisallowsyoutoposttoassetsinthenewfiscalyear.

The year-end closing program checkswhether:

• depreciationandasset valuesarepostedin full

• assets contain errors or are incomplete

If the program finds no errors, it updates the last closed fiscal year for each

depreciationareaanditblockspostinginAssetAccountingfortheclosedfiscal

year.

Thesetwoprogramsaregenerallynotexecutedatthesametime. Theyear-end

closingprogramisgenerallyexecutedjustaftertheauditorshavefinishedtheir

work and before the G/L is ready to close for the year. On a calendar year,

the fiscal year change program is executed on or before January first and the

year-endclosingprogramistypicallyexecutedinlateMarch,beforethebooksare

presented for external purposes.

Atthebeginningofthenewfiscalyear, atechnicalreconciliationisperformed,

whichcomparesthetransactionfiguresinassetaccountingwiththecorresponding

figures in the G/L accounts.

Afterward, inventory is taken and adjustment postings are made, should any

corrections be needed.

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AC010 Lesson: Closing Procedures in Asset Accounting

Thedepreciationpostingrunpoststhedepreciationtothegeneralledger. Since

only onedepreciationareacan post itsassetstothegeneral ledger inreal-time

(typicallybookdepreciation),postingsforadditionalrelevantdepreciationareas

arecarriedoutusingtheprogramfor periodic asset postings. Theseadditional

depreciationpostingsarenecessaryonlyinsomecountries.

Youcannowcreatetheassethistorysheet,whichisarequiredreportinGermany.

Itisausefulreport inall countries, asit showsthebeginningand endingbook

valuesoftheassetsandthetransactionsinvolved.

Inventory

YoucancreateoneormoreinventorylistswiththeSAPsystemfortheinventory

process. The lists are given to employees who perform the inventory. These

employees note all deviations in the list and forward these to the Accounting

department. TheemployeesinAccountingenterthenecessarycorrectionsinthe

system.

Figure 108: Inventory

Depreciation Posting Run

All depreciation (normal depreciation, special depreciation and unplanned

depreciation)isinitiallykeptintheformofplannedvaluesinassetaccounting.

Onlyafter thedepreciationpostingrunhasbeen completed isthedepreciation

actuallypostedinassetaccountingandinthegeneralledger. Thedepreciationis

postedtothecorrespondingdepreciationaccountsinthegeneralledgerandtothe

assignedManagementAccountingobjectassignedtotheassetmasterrecord.

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Unit5: AssetAccounting AC010

Figure 109: Depreciation Posting Run

Asset History Sheet

The asset history sheet is the most important and most complete evaluation

available for closing. As with financial statements, the structure of the asset

historysheetisbasedheavilyoncountry-specificrequirements. Itisthuspossible

to create many asset history sheet versions.

Figure 110: Asset History Sheet

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AC010 Lesson: Closing Procedures in Asset Accounting

Each asset history sheet versioncontainsvarioushistorysheet groupings, such

as the following:

• Book valuesat thebeginningofthefiscal year

• Acquisitions

• Retirements

• Adjustment postings

• Depreciation

• Book values at the end of the fiscal year

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Unit5: AssetAccounting AC010

330

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AC010 Lesson: Closing Procedures in Asset Accounting

Exercise 20: Closing Procedures in Asset

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Print an inventory list

• Create the asset history sheet

Business Example

Dependingonlegalrequirements,variousproceduresneedtobecompletedinthe

subsidiaryledgersbeforefinancialstatementscanbecreatedinthegeneralledger.

Task 1: Inventory list

Inordertocarryoutaninventorycount,aninventorylistneedstobecreatedin

theSAPsystem. Here,thevariancesbetweentheactualinventoryandthelisted

inventorycanbenoted. Thevariancesdeterminedthenneedtobepostedinthe

system.

1. Createaninventorylistforplant1000ofcompanycodeAC99.

Toassistyouwiththeentriesintheselectionscreen,reportvariantAC010

wascreated. ChangethedateofthereporttoDecember31ofthecurrentyear.

Task 2: Asset history sheet

Theassethistorysheet isarequiredpart of theexternal financial statementsin

Germany. However,itisauseful,importantreportforallcountries.

1. CreatetheassethistorysheetforcompanycodeAC99forDecember31of

the current year.

2. Determinethebook value of your building. Determinewherethesystem

takesyouwhenyoudrilldownonthebookvalueamountofyourbuilding.

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Unit5: AssetAccounting AC010

Solution 20: Closing Procedures in Asset

Accounting

Task 1: Inventory list

Inordertocarryoutaninventorycount,aninventorylistneedstobecreatedin

theSAPsystem. Here,thevariancesbetweentheactualinventoryandthelisted

inventorycanbenoted. Thevariancesdeterminedthenneedtobepostedinthe

system.

1. Createaninventorylistforplant1000ofcompanycodeAC99.

Toassistyouwiththeentriesintheselectionscreen,reportvariantAC010

wascreated. ChangethedateofthereporttoDecember31ofthecurrentyear.

a) Choose Accounting → Financial accounting → Fixed assets →

InformationSystem→ReportsonAssetAccounting→AssetBalances

→InventoryLists→PhysicalInventoryList→ByPlant.

b) Fromthemenubar,chooseGoto→Variants→Get.

c) Select the AC010 variant.

d) ChangethereportdatetoDecember31currentyear.

e) Choose Execute.

Continued on next page

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AC010 Lesson: Closing Procedures in Asset Accounting

Task 2: Asset history sheet

Theassethistorysheet isarequiredpart of theexternal financial statementsin

Germany. However,itisauseful,importantreportforallcountries.

1. CreatetheassethistorysheetforcompanycodeAC99forDecember31of

the current year.

a) Choose Accounting → Financial Accounting → Fixed Assets →

Information System → Reports on Asset Accounting → Notes to

FinancialStatements→International→AssetHistorySheet.

Field Name Value

Company code AC99

List assets Select

Report Date 12/31 of current year

Use ALV grid Select

Historysheet version HGB1

Note: Deletetheassetclassifoneisdefaulted.

Hint: TofindtheassetHistorysheetversionfield,scrolldown

ontheAssetHistorySheetSelectionscreen.

b) TheassethistorysheetversionisIncompl.w/ECdirective4(13col.).

c) Choose Execute to run the report.

2. Determinethebook value of your building. Determinewherethesystem

takesyouwhenyoudrilldownonthebookvalueamountofyourbuilding.

a) What isthebook valueof your building?

Hint: Scroll totherightofthereporttofindthebookvalue

column.

The bookvalue amount will vary depending on when theassetwas

purchased.

b) Drilldownonthebookvalueamountofyourbuilding. Whatdoyou

see?

YouaretakentotheAssetExplorerforyourbuilding!

333

Field Name	Value
Company code	AC99
List assets	Select
Report Date	12/31 of current year
Use ALV grid	Select
Historysheet version	HGB1

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Unit5: AssetAccounting AC010

Lesson Summary

You should now be able to:

• Print inventory lists

• Create asset history sheets

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AC010 Unit Summary

Unit Summary

You should now be able to:

• Maintain an asset master record

• Describe the role of an asset class

• Describetheroleofdepreciationareasinassetaccounting

• Post various asset transactions

• Print inventory lists

• Create asset history sheets

Related Information

AC305 is a five-day class that covers more complicated asset transactions,

including the configuration of assets.

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UnitSummary AC010

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AC010 Test Your Knowledge

Test Your Knowledge

1. Whencreatinganassetmasterrecord,howistheassetnumberassigned?

2. Whatdoestheaccountdeterminationkeydofortheasset?

3. Everyassetbelongstoa .

Fillintheblankstocompletethesentence.

4. Whatmustweusetoposttoanassetinconjunctionwiththepostingkey?

5. A transaction type tells us where the posting is placed on the

Fillintheblankstocompletethesentence.

6. Whatarethevariousmethodswithwhichacquisitionsandretirementscan

be posted in Asset Accounting?

7. What is the purpose of the asset explorer?

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TestYourKnowledge AC010

8. Depreciation is actually posted in asset accounting only after we do a

Fillintheblankstocompletethesentence.

9. Theassethistorysheetgivesuswhattypeofinformation?

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AC010 Test Your Knowledge

Answers

1. Whencreatinganassetmasterrecord,howistheassetnumberassigned?

Answer: Theassetnumberisassignedbytheassetclass.

2. Whatdoestheaccountdeterminationkeydofortheasset?

Answer: ItconnectstheassettotheG/Laccount. Theclearingaccountis

linkedtotheaccountdeterminationkeyintheconfiguration.

3. Every asset belongs to a Company Code.

Answer: Company Code

4. Whatmustweusetoposttoanassetinconjunctionwiththepostingkey?

Answer: A transaction type

5. Atransactiontypetellsuswherethepostingisplacedontheassethistory

sheet.

Answer: asset history sheet

6. Whatarethevariousmethodswithwhichacquisitionsandretirementscan

be posted in Asset Accounting?

Answer:

• Withoutavendororpurchaseorder, theoffsettingentryismadetoa

G/L clearing account

• Toavendor,butwithoutreferencetoapurchaseorder

• ViaMaterialManagementbycreatingapurchaseorder

7. What is the purpose of the asset explorer?

Answer: The asset explorer gives a clear overview of the activity for

an asset per depreciation area and fiscal year for planned values, posted

transactions, posted amounts, posted and planned depreciation, and

depreciation parameters.

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TestYourKnowledge AC010

8. Depreciation is actually posted in asset accounting only after we do a

depreciation run.

Answer: depreciation run

9. Theassethistorysheetgivesuswhattypeofinformation?

Answer: The asset history sheet is a complete evaluation for closing. It

has groupings such as:

• Book valuesat thebeginning of the year

• Acquisitions

• Retirements

• Depreciation

• Adjustments

• Book values at the end of the year

340