AC050_EN_Col62_FV_Part_A4 (第1页) | ERP软件技术分享

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AC050

Business Processes in Financialand

ManagementAccountingwith the

New General Ledger

mySAP ERP Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

CourseVersion:2006/Q2

CourseDuration:5Days

Material Number: 50079836

An SAP course - use it to learn, reference it for work

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Nopartofthispublicationmaybereproducedortransmittedinanyformorforanypurpose

withouttheexpresspermissionofSAPAG.Theinformationcontainedhereinmaybechanged

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

bothinternal(inthisdocumentation)andexternal(in

other locations, such asSAPNet).

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation bothinternal(inthisdocumentation)andexternal(in other locations, such asSAPNet).
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC050

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives .....................................................vii

Unit 1: Introduction to Financials in MySAP ERP..................1

Accounting Architecture................................................2

Unit 2: Introduction to Financial Accounting...................... 21

Introduction to Financial Accounting ...............................22

Organizational Structures for Financial Reporting................32

Unit 3: General Ledger Accounting.................................. 49

GL Master Records ..................................................51

General Ledger transactions........................................84

General Ledger Reporting..........................................112

General Ledger Period End ........................................139

Unit 4: Accounts Payable.............................................163

Accounts Payable Master Records in FI..........................165

Accounts Payable Transactions....................................174

Integration with Materials Management..........................216

Accounts Payable Reporting.......................................234

Accounts Payable Period End......................................241

Unit 5: Accounts Receivable.........................................255

AR Master Records in FI............................................257

Accounts Receivable Transactions................................269

Integration with Sales and Distribution...........................306

Credit Management..................................................327

Accounts Receivable Reporting....................................345

Accounts Receivable Period End..................................363

Unit 6: Introduction to Management Accounting................377

Introduction to Management Accounting .........................378

Integration within CO and with other SAP Applications.........394

Organisational Structures for Management Accounting........399

Unit 7: Cost Center Accounting .....................................413

Cost Center Accounting Master Data .............................416

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Contents AC050

Introduction to Planning.............................................445

Cost Center Planning................................................452

Cost Centers Integrated postings from other Applications .....489

Commitments Management........................................504

Cost Center Transactions...........................................515

Cost Center Period End ............................................539

Cost Center Reporting ..............................................563

Unit 8: Internal Orders.................................................593

Internal Order Master Data.........................................595

Internal Orders: Planning and Budgeting.........................603

Statistical and Real Postings.......................................620

Internal Orders Period End.........................................630

Unit 9: Reconciliation between Management Accounting and

Financial Accounting...................................................653

Integration of Controlling and New General Ledger.............654

Profit Centers in new General Ledger.............................659

Index .......................................................................673

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Course Overview

This course covers the basic structures and procedures of financial and

managementaccountingin theSAPsystem. After completingthiscourse, you

willbeabletoperformessentialfunctionsinFinancialAccountingandOverhead

CostControlling. Theknowledgegainedinthiscoursewillalsohelpyoubecome

amoreproductivememberofyourprojectimplementationteam. Itwillalsoactas

astartingpoint forfurther traininginspecificareas

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Members of the Finance project teams

• users of mySAP ERP Financials

• Financial consultants

Course Prerequisites

Required Knowledge

• Knowledge of basicaccounting principles

• Knowledge of system navigation

• SAP01

Course Goals

This course will prepare you to:

• Understandthebasicstructuresandproceduresoffinancialandmanagement

accounting within the SAP system

• Maintain master data and performessential functions in General Ledger,

AccountsPayableandAccountsReceivable, CostCenterAccountingand

Internal Orders

• Describe how Financial and Management accounting interact with other

mySAP ERP processes

• Support project teamswithimportant decisions

Course Objectives

After completingthiscourse, youwillbeable to:

vii

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CourseOverview AC050

• Explain the roles of various components in Financial and Management

Accounting andhow theyrelatetooneanother

• PerformtypicalaccountingtransactionsinGeneralLedger,AccountsPayable

andAccountsReceivable,CostCenterAccountingandInternalOrders.

• Explain the integration between Financial and Management Accounting

and other MySAP ERP components.

viii

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Unit 1

Introductiont oFinancialsinMySAP ERP

Unit Overview

InthisunitweshalllookatMySAPFinancialsasawholeandwhereFinancial

Accounting(FI)andManagementAccounting(CO)fitwithinit. Thenweshall

look at he differences between Financial and Management Accounting in the

SAP system.

Unit Objectives

After completing thisunit, you will beableto:

• DescribethedifferentcomponentsofFinancialsinmySAPERP.

• ExplainthedifferencebetweenFinancialandManagementAccountingin

the SAP system.

Unit Contents

Lesson: Accounting Architecture ................................................2

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

Lesson: Accounting Architecture

Lesson Overview

This lesson explains the different parts of MySAP ERP Financials. It also

describes the differences between management accounting and financial

accounting in SAP solutions.

Lesson Objectives

After completingthislesson, you will beable to:

• DescribethedifferentcomponentsofFinancialsinmySAPERP.

• ExplainthedifferencebetweenFinancialandManagementAccountingin

the SAP system.

Business Example

Your initial focus is to gain an understanding of the purpose of Financials

withintheSAPsystem, what doesitcompriseofandthebasicpurposeofeach

component.

Overview of Financials

Accountingincludesmanydifferentfunctionsandbusinessprocesses. TheSAP

system architecture consists of specialized accounting components that serve

various accounting functions.

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AC050 Lesson: Accounting Architecture

Figure 1: MySAP ERP Financials

Strategic Enterprise Managementis a key functional area of the mySAP

Financialssolutionthatsupportsthestrategicmanagementprocessesinacompany

atallrelevantlevels. Thestrategyshoulddeterminethecompanyprocesses.

CorporateFinanceManagementoffersacomprehensivetreasuryandCorporate

FinanceManagementSolutionforcompaniesfromvariousindustries. Itenables

customersto managefinancial resourcesand to analyse andoptimisebusiness

processes in the financial area of a company.

Financial Accounting is the area from which the Financial Statements are

produced. Itsmainledgeristhegeneralledger(G/L)butitalsoincludesmultiple

subsidiaryledgersforprocessingreceivablesandpayables,andassetaccounting.

Management Accounting(previouslyreferred to asControlling) offers many

tools that can be used to prepare operating data for business analysis and

management decisions.

InvestmentManagementsupportsplanning,investment,andfinanceprocesses

for capital investment measures.

Financial Supply Chain Management is designed to optimise the financial

supply chain with the aim of maximising and retaining long-term profits. It

provides an integrated approach to increasing the transparency, control and

supervisionofallprocesseslinkedtotheflowofcapital,theresultofwhichmay

lead to a reduction of workingcapital, an increasein cash flowprojection and

a reduction of process costs.

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

CorporateGovernanceprovidescomprehensivefunctionalitythatreducesthe

overall cost of managing internal controls and ensures adherence to standards

and corporate governance laws. One of the challenges facing organizations

todayiscomplyingwithanincreasingnumberofnationalandinternationallegal

requirementsforfinancialreportingandcorporategovernance. Statuteslikethe

Basel II and the Sarbanes-OxleyAct increase workloadsandoperational costs

in financeorganizations. MySAP ERP provides two tiers of functionality that

address the issues directly and indirectly.

Figure 2: Strategic Enterprise Management

Strategy Management

TheBalancedScorecardHelpsputintopracticeyourstrategiesthroughtranslation

into strategic objectives, targets for qualitative / quantitative measures and

resourceallocationviastrategicactionprograms(initiatives). Riskmanagementin

SAPStrategicEnterpriseManagement(SAPSEM)enablesacompanytoidentify,

quantify,monitor,andcontrolrisksandtheirpotentialimpactonitsgoals. SAP

SEMsupportstheentireriskmanagementprocessintheenterprise.

Performance Measurement

TheManagementCockpitEnablesyoutodisplaymeasuresinanergonomically

suitable way. The exception-based analysis function allows middle to senior

managementtoquicklyassessthebusinessperformanceofbusinessunits.

BusinessConsolidationenablesyoutofulfillstatutoryrequirementsaccordingto

multipleGAAPsandprovideup-to-dateinformationto management. Includes

comprehensive accounting functions operating on multi-dimensional data

structures. Customer-definable organizational units (for example, companies,

businessareas,andprofitcenters),supportformatrixorganizations.

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AC050 Lesson: Accounting Architecture

Business PlanningStrategic planning provides strategic planning of financial

resultsformultipleyearsbasedongenericand/orbusiness-specificvaluedrivers.

FinancialStatementplanningallowsyoutocollaborativelyplantheprofit&loss

statement, balance sheet, and cash flow statement, to accelerate this complex

process. more...

StakeholderRelationshipManagementisdesignedtofacilitatecommunication

andknowledgewiththeexternalmarketinanumberofways,fromtheprovision

of contact and master databasesto handlestakeholder details, to the provision

of aportalthroughwhichstakeholderscanbeprovidedwith plentyof relevant

information.

Figure 3: Corporate Finance Management

Credit Risk Analyser

There is increasing importance placed on analyzing and limiting the risk of

insolvency. Forcommercialreasons, italsonecessarytohavetechnical system

supportformeasuring,analyzing, andcontrollingor limitingcounterpartyrisk.

TheCreditRiskAnalyzeraddressestheserequirementswiththeaimofenabling

you toextensivelycontrolthecounterparty risks.

Market Risk Analyser

Inadditiontothetraditionalfinancialmanagementtaskssuchascashmanagement

and forecast, measures safeguarding liquidity, and liquidity management,

controlling the market risk is becoming an increasingly important factor in

establishingacompany'scompetitiveness. Inthisenvironment,theMarketRisk

Analyzer offers extensive portfolio evaluations, for example, mark-to-market

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

valuations of financial transactions. These enable you to determine risk and

performance measures such as exposure, future value, effective interest rate,

internalrateof return, sensitivity, andvalueat risk.

Portfolio Analyserfocuses on the analysis of performance, that is, precise

measurementoftheassetsuccessachieved. Thebasisfortheseevaluationsisthe

portfoliostructure,whichenablesyoutosubdividetheinvestmentsintodifferent

categories. You can carry out evaluations at different levels in the portfolio

hierarchy,orevaluateasingleassetcategoryacrossseveralportfolios.

Transaction Manager

Contracting financial transactions is one of the fundamental tasks of many

financial departments. Transaction Manager provides you with the necessary

toolsfor all related transactions, from creating to transferring relevant finance

accountingdata. Thissupportsbothconventionaltreasuryandassetmanagement

departments with a trading-related focus. Transaction Manager also supports

standardizedinterfacesforFinancialAccounting,CashManagement,MarketRisk

Analyzer, CreditRiskAnalyzer, MarketDataBinding

Financial Instruments

Withinshort-termtransactions, moneymarketorforeignexchangetransactions

provide the option of bridging liquidity deficits or surpluses. For mid- and

long-term,investmentsandborrowingsarerepresentedbysecuritiestransactions.

Derivative financial instruments, on the other hand, help you secure against

interest rate and currency risks.

Figure 4: Financial Accounting

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AC050 Lesson: Accounting Architecture

General Ledger provides a comprehensive picture for external accounting

and accounts. It records all business transactions (primary postings as well as

settlementsfrominternalaccounting)inasoftwaresystemthatisfullyintegrated

withalltheother operationalareasof acompanytoensure thattheaccounting

data is always complete and accurate.

Accounts Payable records and manages vendor accounting data. It connects

VendorpostingsdirectlytotheG/Lusingaspecialreconciliationaccount.

TravelManagementismanagedintheFinancialAccountingareaalthoughitis

considered to be part of Corporate Services. The business travel management

solution support and optimize entire travel processes, from the initial request

tothe payment of travel expenses. In addition travel analytics capabilities can

support reporting for travel managers.

Asset Accounting maintains and analyzesfixed assets according to generally

acceptedrulesinthecompany'scountry. Itdeliverscountrytemplateswith the

system.

SpecialLedgerallowyoutodevelopyourownaccountingledgersseparatefrom

the general ledger. These will continue to be available with the New General

Ledgeralthoughtheneedforthemshouldbegreatlyreduced.

AccountsReceivablerecordsandmanagescustomeraccountingdata. Itconnects

customerpostingsdirectlytotheG/Lusingaspecialreconciliationaccount.

Figure 5: Management Accounting

CostandRevenueElementAccountingclassifiesthecostsandrevenuesposted

to Management Accounting. It also enables you to reconcile costs between

ManagementAccountingand FinancialAccounting.

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

OverheadCostControlling(CostCenterAccountingandInternalOrders)

examinestheoriginof costsin thefunctionalareasof anenterprise. Overhead

costsincludecoststhatcannotbedirectlyassignedtoaproductoraservice. Itis

oftendifficulttodeterminewhatcausedoverheadcosts.

Activity-BasedCosting(ABC)providesyouwithmorewaysofallocatingcosts.

ProductCost Accountingisusedfor costingandevaluatingthecostofgoods

manufacturedforaproductandthecostsassociatedwithprovidingaserviceor

whencarryingoutaproject(planandactual). Thiscomponentprovidestoolsfora

comprehensiveanalysisofthevalue-addingprocessesinanenterprise.

Profitability Analysis deals mainly with analyzing the effects of enterprise

activitiesontheexternalmarket. Itenablesyoutodeterminehowsuccessfulthe

enterpriseisindifferent market segments(product divisions, for example)and

howprofitabilityhasevolvedover aperiod of time.

Figure 6: Investment Management

Appropriation Requestisanideaorwishforcarryingoutameasure(suchas

aninvestmentorresearchanddevelopment)thathastobeindividuallyassessed

andapprovedbyoneormoreorganizationalunitswithinanenterprise,primarily

because of the high costs involved.

InvestmentProgramsarelinkedtotheinvestmentmeasuresbytheirintegrated

planning and budgeting functions.

InvestmentMeasurescanbeInternalOrdersorProjects. Theycollectassigned

fundsresulting from purchase orders, invoices, in-houseactivity, andsoforth.

Actual valuesfromtheseassignedfundsaresettled periodicallytoreceiversin

management accounting.

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AC050 Lesson: Accounting Architecture

FixedAssetsIftheactualsonthemeasuresrequirecapitalization,theyaresettled

toassetsunderconstruction. When theassetunder construction iscomplete, it

is settled to final fixed assets.

Equipment During the useful life of the capital investment, you can monitor

maintenance costs for fixed assets when they are linked to equipment master

records in Plant Maintenance (PM).

Figure 7: Financial Supply Chain Management

SAP Credit Management provides tools to evaluate the creditworthiness of

customersusinginternalratingpoliciesandexternalcreditdata,andenablesquick

andconsistentcreditdecisions. OrganizationscanuseSAPCreditManagementto

reducetheirdelaysinpayments, non-payments,andprocesscosts,aswellasto

improve relations with their top customers

SAPBillerDirectallowsyoutoissueabillelectronically, whichissenttothe

customer by a link to a server provided by the biller, or by attaching the file

directlyasanE-mailattachment. ItprovidesthecustomerwithanWebsite,which

thecustomerthenusestoobtainanoverviewofpayablesduetothebiller(open

items,paidbills,creditmemos),downloadbillingdata,ormakepaymentsonline.

SAP Dispute Management allows you to resolve disagreements between the

vendorandthecustomerquicklyandefficiently,takingintoaccountthecustomer's

existingfinancialobligation. Itallowsyoutoanalyzetheproblemandthereasons

for theoutstandingamount,andprovidesastartingpointfor anorganizationto

establish a quality management concept, reduce DSO, and increase customer

satisfaction

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

SAP Collections Management allows you to evaluate, identify, split cost

components, and prioritize accounts from a risk management and customer

relations point of view. Furthermore, it supports proactive processing of

receivablesandenablesprocessoptimizationandautomationforlargenumbers

of open items.

SAPIn-HouseCashenablesglobalorganizationstomanagetheir internaland

external payment processes more efficiently. It is set up at an organization's

headquartersasavirtualbank(In-housecashcenter),inwhichthebranchoffices

have accounts

TreasuryandRiskManagementallowsyoutofinanceoruseworkingcapital

profitably, and to monitor or hedge different market risks. It is also known as

Corporate Finance Management

SAP Cash and Liquidity Management integratesthetreasury functionswith

electronicbanking,CustomerRelationshipManagement,andfinancialaccounting

processes. Itenablesyoutoimproveliquidity,maximizetheincomefromfinancial

assets,andsimplifythemanagementofdifferentcurrencies.

Figure 8: Corporate Governance

Accounting

AspartsoftheSAPArchitecture,SAPNetweaverandmySAPERPofferbuiltin

controls; inherent, configurable, securityandreporting

Closing Cockpit accelerates the closing process and strongly improves user

productivity by unique access, automation and collaboration. It provides an

overviewofthestatusofthewholeoftheclosewithdrilldowntoalldetails. This

contributestocompliancewithSection409oftheSarbanesOxleyAct.

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AC050 Lesson: Accounting Architecture

New General Ledger improves compliance with IFRS by allowing multiple

ledgersdepictingdifferentGAAPrequirementstoberunandpopulatedinparallel.

Management of Internal Controls offers the following functions to support

compliance with section 302 requirements of Sarbanes Oxley; documentation

of internal controls, assessmentofthedesignand effectivenessofthecontrols,

sign-offandroll-uponcontrolassessmentsandassociatedfindings,management

reportsoninternalcontrols. ComplianceManagementfortheSarbanesOxleyAct

alsoincludesatoolfornotifyingmanagementaboutpotentialethicalproblems.

WithWhistleBlower,awebbasedapplication,employeesareabletosendtheir

managersanonymousnoticesaboutethicalconcerns.

Audit Information System is an integral part of the SAP solution to the

SarbanesOxleyAct. AsthemostimportantSAPtoolforauditors,theSAPAIS

providesimmediateaccesstoimportantreportsandinformationaboutthesystem

configurationandflowofdatathroughoutthesystem.

Financial versus Management Accounting

Figure9: ComparisonofFinancialandManagementAccounting

ManagementAccountingcontainsallthefunctionsnecessaryforeffectivecost

and revenue controlling. It covers all aspects of management controlling and

includesmanytoolsforcompilinginformationforcompanymanagement.

Financial reports used for external reporting purposes (such as balance sheets

andprofitand lossstatements) arecreatedinFinancial Accounting. Similarto

the various legal requirements set by the relevant financial authorities, these

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

externalreportingrequirementsareusuallyprescribedthroughgeneralaccounting

standards, such as Generally Accepted Accounting Principles (GAAP) or

International Accounting Standard (IAS).

Figure 10: Accounting Target Groups

Therearetwotargetgroupsthatuseaccountinginformation:

• ExternalUsersTheseusersusuallyrequireinformationthatconformwith

legal requirements. This data is managed in the application component

Financial Accounting (FI)

• Internal Users These users come from all levels within the company.

They need information for the internal operations of the company. This

information is contained within the application component Management

Accounting or Controlling (CO)

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AC050 Lesson: Accounting Architecture

Figure 11: Internal and External Reporting

Althoughinternalandexternalusersoftenhavedifferentaccountinginformation

requirements,muchoftheunderlyingdataisrelevantforbothpurposesbutitcan

bepresenteddifferentlytosatisfythedifferentrequirements.

Standardized accounting intended for external users is sometimes referred to

as Financial accounting. Management accounting generally refers to the

non-standardizedaccountingapproachthatsupportsmanagementdecisionmaking.

Financialaccountingreportsthataretypicallyrequiredincludetheprofitandloss

statement and balance sheet. Managerial accounting reports can be structured

individually, a common example being the plan/actual cost comparison for a

specific department for the current period.

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

Lesson Summary

You should now be able to:

• DescribethedifferentcomponentsofFinancialsinmySAPERP.

• ExplainthedifferencebetweenFinancialandManagementAccountingin

the SAP system.

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AC050 Unit Summary

Unit Summary

You should now be able to:

• DescribethedifferentcomponentsofFinancialsinmySAPERP.

• ExplainthedifferencebetweenFinancialandManagementAccountingin

the SAP system.

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UnitSummary AC050

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AC050 Test Your Knowledge

Test Your Knowledge

1. Credit Management, Dispute Management

and Collections Management are all part of

Fillintheblankstocompletethesentence.

2. supports

thestrategicmanagementprocessesinacompanyatallrelevantlevels

Fillintheblankstocompletethesentence.

3.

is designed to facilitate communication and knowledge with

the external market

Fillintheblankstocompletethesentence.

4. The three evaluation tools in Corporate Finance Management are:

and

Fillintheblankstocompletethesentence.

5. The four components of Investment Management are

, ,

and .

Fillintheblankstocompletethesentence.

6.

includesdocumentationof internalcontrols,assessmentofthedesignand

effectivenessofthecontrolsandsign-offandroll-uponcontrolassessments.

Fillintheblankstocompletethesentence.

7. External Financial Statements are produced in

Fillintheblankstocompletethesentence.

8. For day to day management of the business the reports produced in

provide detailed

information.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC050

Answers

1. CreditManagement,DisputeManagementandCollectionsManagementare

allpartof Financial Supply ChainManagement

Answer: FinancialSupply ChainManagement

Financial Supply Chain Management also includes Biller Direct and

In-House Cash.

2. Strategic Enterprise Managementsupports the strategic management

processesin acompanyat all relevant levels

Answer: StrategicEnterprise Management

It is a strategic counterpart to much of the functionality in Financial and

Management Accounting.

3. Stakeholder Relationship Management is designed to facilitate

communicationandknowledgewiththeexternalmarket

Answer: StakeholderRelationship Management

Itdoesthisinanumberofways, fromtheprovisionofcontactandmaster

databasestohandlestakeholderdetails,totheprovisionofaportalthrough

whichstakeholderscanbeprovidedwithplentyofrelevantinformation.

4. Thethree evaluationtools inCorporateFinanceManagement are: Credit

RiskAnalyserMarketRiskAnalyserandPortfolioAnalyser

Answer: CreditRiskAnalyser,MarketRiskAnalyser,PortfolioAnalyser

TransactionManagerprovidesyouwiththenecessarytoolsforcontracting

thefinancialtransactionsandavarietyoffinancialinstrumentsaresupported.

5. The four components of Investment Management are Appropriation

Requests,InvestmentPrograms,InvestmentMeasuresandFixedAsets.

Answer: Appropriation Requests, Investment Programs, Investment

Measures, Fixed Asets

The appropriation request is the wish that if approved is turned into an

investmentmeasure. Iftheinvestmentmeasureiscapitalinnaturethenit

willultimatelybesettledtoafixedasset. Theinvestmentprogramprovides

theumbrellarelationshipinordertodistributethebudgetandmonitorthe

spend at all stages of the lifecycle.

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AC050 Test Your Knowledge

6. Management of Internal Controls includes documentation of internal

controls, assessment of the design and effectiveness of the controls and

sign-off and roll-up on control assessments.

Answer: Management of Internal Controls

ManagementofInternalControlsisoneofthetoolsthatsupportsCorporate

Governance. ItcontributestowardscompliancewiththeSarbanesOxleyAct.

7. ExternalFinancialStatementsareproducedinFinancialAccounting

Answer: Financial Accounting

Thefinancialstatementsarethoseusedbyusersexternaltothebusiness.

8. For day to day management of the business the reports produced in

ManagementAccountingprovidedetailedinformation.

Answer: Management Accounting

Thesereportsareforusersinternaltothebusiness

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Unit1: IntroductiontoFinancialsinMySAPERP AC050

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Unit 2

Introduction to Financial Accounting

Unit Overview

Unit Objectives

After completing thisunit, you will beableto:

• Describe the different components of Financial Accounting and explain

what they are used for

• Describethepurposeofcompanycodesandbusinessareas

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• ListsomeofthepossibledimensionsofthenewGeneralLedger

• Explain the Ledger Concept

Unit Contents

Lesson: Introduction to Financial Accounting................................22

Lesson: Organizational Structures for Financial Reporting ................32

Exercise 1: Organisational Structures in Financial Accounting .......41

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Unit2: IntroductiontoFinancialAccounting AC050

Lesson: Introduction to Financial Accounting

Lesson Overview

ThislessonbrieflyintroducesthedifferentcomponentsinFinancialAccounting

(FI).

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the different components of Financial Accounting and explain

what they are used for

Business Example

YourinitialfocusistogainanunderstandingofthepurposeofFI.

YoulearnthatFIhasseveraldifferentmajorcomponents,eachhavingaparticular

purpose. Youalsolearnthatthesedifferentcomponentsareintegratedwitheach

other, aswell as with other SAP components.

Components of Financial Accounting

You use the key functional area of Financial Accounting to enter values for

accounting-relevantbusinesstransactionstoensureconsistent,reconciledexternal

reporting suitable for audit purposes.

Financial Accounting is where the Financial Statements of the business are

produced.

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AC050 Lesson: Introduction to Financial Accounting

Figure 12: Financial Accounting

General Ledger provides a comprehensive picture for external accounting

and accounts. It records all business transactions (primary postings as well as

settlementsfrominternalaccounting)inasoftwaresystemthatisfullyintegrated

withalltheother operationalareasof acompanytoensure thattheaccounting

data is always complete and accurate.

Accounts Payable records and manages vendor accounting data. It connects

VendorpostingsdirectlytotheG/Lusingaspecialreconciliationaccount.

TravelManagementismanagedintheFinancialAccountingareaalthoughitis

considered to be part of Corporate Services. The business travel management

solution support and optimize entire travel processes, from the initial request

tothe payment of travel expenses. In addition travel analytics capabilities can

support reporting for travel managers.

Asset Accounting maintains and analyzesfixed assets according to generally

acceptedrulesinthecompany'scountry. Itdeliverscountrytemplateswith the

system.

SpecialLedgerallowyoutodevelopyourownaccountingledgersseparatefrom

the general ledger. These will continue to be available with the New General

Ledgeralthoughtheneedforthemshouldbegreatlyreduced.

AccountsReceivablerecordsandmanagescustomeraccountingdata. Itconnects

customerpostingsdirectlytotheG/Lusingaspecialreconciliationaccount.

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Unit2: IntroductiontoFinancialAccounting AC050

Figure 13: General Ledger

The central task of G/L accounting is to provide a comprehensive picture for

external accounting and accounts. Essentially, the general ledger serves as a

complete record of all business transactions. It is the centralized, up-to-date

reference for the rendering of accounts. Actual individual transactions can be

checkedatanytimeinrealtimeprocessingbydisplayingtheoriginaldocuments,

line items, and transaction figures.

The Closing component supports you in preparing and carrying out activities

required for closing. To do this, the system provides you with a number of

standard reports that you can use to create evaluations and analyses from the

accountbalanceposted. Tocarryoutclosingpreparationsinthegeneralledger,

youfirsthavetocarryoutclosingpreparationsinthesub-ledgersthatyouuse.

External reports include:

• The financial statements

• Advancereturnfortaxonsalesandpurchases(VATReturn)

• TheECsaleslist(relevantonlyforcompaniesbasedwithintheEuropean

Union)

• Thewithholdingtaxreturntothetaxauthoritiesandtoyourcustomersand

vendors

Today's customers have to install and operate a range of components in order

to meet international and/or industry-specific requirements and standards as

completelyaspossible. Infact,thesituationisbecomingmorecomplex,because

servicecompanies(inthepublicsector,insurance,andmediasectors,forexample)

aredemandingbalancesheetsbasedonadditionalcriteria–suchasgrant,fund,or

industry. Ofcourse,theincreasingimportanceofIASasaccountingrulesisalso

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AC050 Lesson: Introduction to Financial Accounting

boostingdemand for better qualityandmodeling of segmentreporting. What's

more, aunified solutionwouldalso beuseful todealwiththerequirementsfor

FastClose,Sarbanes-OxleyandreducedTCO(TotalCostofOwnership).

Figure 14: New General Ledger

ThenewgeneralledgerinmySAPERPhasthefollowingadvantagescompared

totheconventional generalledger inR/3Enterprise:

• Thenewgeneralledgerhasanextendeddatastructurebydefault.

• Customerfieldscanalsobeaddedtothegeneralledger.

• The real-time document split (online split) makes balance sheets for

additionaldimensionssuchasProfitCenterpossible.

• Reconciliation between Management Accounting (CO) and Financial

Accounting(FI)nowoccursinrealtime–Time-consumingreconciliation

activities are omitted.

• ThenewGLmakesitpossibletomanagemultiplesetsofbooks(ledgers)

withinthegeneralledger. Thisisapossibledisplayoptiontomodelparallel

accounting in the SAP System.

Insummary: Thenewgeneralledgercontainsfunctionsthatunifytheconventional

generalledgerwiththeSpecialLedger'scomponents. Important: Despiteallthe

new features, the user interfaces for entering the data and postings are nearly

identicalwiththepreviousrelease. SAPNote756146alsocontainsinformation

about the benefits of the new general ledger.

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Unit2: IntroductiontoFinancialAccounting AC050

Figure 15: Accounts Payable

AccountsPayablerecordsandadministersaccountingdataforallvendors. The

VendorAccountsarelinkedtotheGeneralLedgerbymeansofaReconciliation

Account which is maintained in the Vendor master record. Postings made in

Accounts Payable are simultaneously recorded in the General Ledger where

differentG/Laccountsareupdatedbasedonthetransactioninvolved(payables

anddownpayments,forexample). AlltransactionswithVendorsarerecordedin

the Accounts Payable sub-ledger.

Payables are paid with the payment program. The payment program supports

allstandardpaymentmethods(suchaschecksandtransfers)inprintedformas

well as in electronicform (data medium exchange on disk and electronic data

interchange). Thisprogramalsocoverscountry-specificpaymentmethods.

Whendrawingupfinancialstatements,theitemsinforeigncurrencyarerevalued,

vendorswhoarealsocustomersarelisted,andthebalancesontheaccountsare

sorted by remaining life.

AccountsPayableisalsoanintegralpartofthepurchasingsystem: Deliveriesand

invoices are managed according to vendors. The system automatically makes

postings in Accounts Payable in response to the logistics transactions. In the

sameway,thesystemsuppliestheCashManagementapplicationcomponentwith

figuresfrominvoicesinordertooptimizeliquidityplanning.

Thesystemcontainsduedateforecastsand other standard reportsthat you can

use to help you monitor open items. You can design balance confirmations,

account statements, and other forms of reports to suit your requirements in

businesscorrespondencewithvendors. Therearebalancelists,journals,balance

audittrailsandotherinternalevaluationsavailablefordocumentingtransactions

in Accounts Payable.

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AC050 Lesson: Introduction to Financial Accounting

Figure 16: Accounts Receivable

AccountsReceivablerecordsandadministersaccountingdataofallcustomers.

The Customer accounts are linked to the General Ledger by means of a

ReconciliationAccountwhichismaintainedintheCustomermasterrecord. All

postingsinAccountsReceivablearealsorecordeddirectlyintheGeneralLedger.

Different G/L accountsareupdated dependingonthetransaction involved(for

example,receivables,downpayments,andbillsofexchange).

Incomingpaymentscanbeassignedtoduereceivablesusinguser-friendlyscreen

functionsorbyelectronicmeanssuchasEDIanddatatelecommunication. The

paymentprogramcanautomaticallycarryoutdirectdebitinganddownpayments.

AccountsReceivableisalsoanintegralpartofsalesmanagement. Itprovidesthe

datarequiredforeffectivecreditmanagement,(asaresultofitscloseintegration

withtheSalesandDistributioncomponent),aswellasimportantinformationfor

theoptimizationofliquidityplanning,(throughitslinktoCashManagement). To

processreceivables-relateddisputecases,forexample,paymentreductions,you

can usethecomponent SAP DisputeManagement.

The system contains a range of tools that you can use to monitor open items,

such as account analyses, alarm reports, due date lists, and a flexible dunning

program. Thecorrespondencelinkedtothesetoolscanbeindividuallyformulated

to suit your requirements. This is also the case for payment notices, balance

confirmations, accountstatements, andinterestcalculations. Thereareaseries

of reports available for documenting the transactions that occur in Accounts

Receivable, including balance lists, journals, balance audit trails, and other

standard reports.

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Unit2: IntroductiontoFinancialAccounting AC050

Figure 17: Asset Accounting

AssetAccounting(FI-AA)isusedformanagingtheaccountingforfixedassets

within the SAP system.

AswithAccountsPayableandAccountsReceivableitisoneoftheSub-Ledgers

oftheGeneralLedger,usingreconciliationaccountstoholdtheAPC(Acquisition

and Production Costs) and Accumulated Depreciation Values in the General

Ledger.

Asset Accounting is highly integrated with other areas of the SAP system.

Acquisitions of Fixed Assets can be made using the Purchasing component

of Materials Management (MM), or by postings in Accounts Payable or by

directpostingsinAssetAccounting. DisposalscanbeintegratedwithAccounts

Receivable.

The Enterprise Asset Management (EAM) component offers functions for the

technical management of assets in the form of functional locations and as

equipment. TheCorporateFinanceManagement(CFM)componentoffersspecial

functions for managing financial assets

CapitalSpendcanbeplannedandmonitoredusingInvestmentManagementin

conjunctionwithbothControlling(InternalOrders)andProjectSystems(WBS

Elements). Thisalsoenablesyoutoreviewthemaintenancespendatthesame

time.

AssetAccountingusesCountrySpecificChartsofDepreciation,whichallowa

standardisedapproachtoFixedAssets. ThesechartshaveseveralDepreciation

Areaswithinthemtorepresentthedifferentvaluationsyoumayneedtoholdfora

particularassete.g. book,tax,group,etc.. AssetClassesallowyoutocategorise

assetsintogroupsforcontrolpurposes,depreciationcalculationsandreporting.