AC050_EN_Col62_FV_Part_A4 (第2页) | ERP软件技术分享

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AC050 Lesson: Introduction to Financial Accounting

Figure 18: Special Ledger

IntheapplicationSpecialPurposeLedger,youcandefineledgersforreporting

purposes. Account assignment objects can either be SAP dimensions from

variousapplications (such as account, cost center, businessarea, profit center)

orcustomer-defineddimensions(suchasregion). Youcanalsoreportformore

accountingperiodsthanispossibleintheGeneralLedger.

Thespecialpurposeledgersenableyoutoreportatvariouslevelsusingthevalues

fromthevariousapplicationcomponents. Thefunctionsavailableinthespecial

purposeledgersenableyoutocollectandcombineinformation,createandmodify

totals, and distribute actual and plan values. The values are transferred to the

specialpurposeledgersfromotherSAPapplicationsandexternalsystems.

SpecialLedgersarefrequentlyusedforIndustrySpecificrequirements. However

asthenewGeneralLedgerisdevelopedfurthertheneedforthisshoulddecrease.

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Unit2: IntroductiontoFinancialAccounting AC050

Figure 19: Travel Management

SAP Travel Management supports all processesinvolved in handling business

trips. Itscomprehensivefunctionalityisintegratedwithsettlement,taxation,and

paymentprocesses. TravelManagementenablesyoutorequest,plan,andbook

trips,createtravelexpensereports,andtransferexpensedatatootherfunctional

areas. ThehighintegrationcapabilitiesofSAPTravelManagementcreatesynergy

effects that increase efficiency and reduce costs. Due to the integration with

Payroll and Financial Accounting, the data from Travel Planning and Travel

Expensescanbetransferredtothesecomponentsforpreciseobjectsasitoccurs.

IntheEmployeeSelf-ServiceTravel Management function, employeescando

the following:

• Submit a travel request

• Reserveflights, hotels,and carrentalforatriponline

• Enterdatafortripsthathavealready takenplace.

Thesystemusesthisdatatodeterminethetravelexpensesfortheemployeeandto

trigger reimbursement of these expenses.

MobileTravelExpenses(MTR)letsyouenterandedittripsandreceiptsofflineon

alaptopregardlessoflocation. Thisapplicationisofparticularuseforemployees

whoareregularlyawayfromtheofficeonbusinesstripsandcannotalwayshavea

connectiontotheSAPsystem. Userscanentertripsandreceiptsofflineandsave

themontheirlaptops. TheycanthentransferthedatatotheSAPsystemwhen

theynexthaveaccesstothebackendsystem. Oncethedatahasbeentransferredto

theSAPsystem,itcanbeprocessedinthesamewayastripsandreceiptscreated

usingthenormalonlineTravelManagement interface.

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AC050 Lesson: Introduction to Financial Accounting

Lesson Summary

You should now be able to:

• Describe the different components of Financial Accounting and explain

what they are used for

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Unit2: IntroductiontoFinancialAccounting AC050

Lesson: Organizational Structures for Financial

Reporting

Lesson Overview

Organizational structures occur in all important functional areas of the SAP

system. The most important FI organizational elements are the Company

CodeandtheBusinessArea. Theyareintroducedhere. TheControlling(CO)

application'skeyorganizationalelementisaControllingArea. Wewillstudythe

optionsforassigningoneorseveralcompanycodestoacontrollingarea.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethepurposeofcompanycodesandbusinessareas

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• ListsomeofthepossibledimensionsofthenewGeneralLedger

• Explain the Ledger Concept

Business Example

IDESconsistsofavarietyofLegalEntitiesallovertheworld. Eachlegalentity

mustfulfillnationalreportingrequirementsandsomesplitintosmallerunitsfor

accounting purposes.

IDES includesa very diversifiedgroup of companies. The various companies

workindifferent fieldsof activity, whicharerepresented bybusinessareasin

mySAPERP.Inadditiontothisthereisaneedforsegmentalfinancialreporting

duetothegeographicallocationsinwhichthebusinessesoperate. Inordertodo

this,thebusinesshascreatedsomespecificsegmentsforreportingpurposes.

Fromamanagementperspective,thegroupmakesuseofProfitCenters,thatallow

theproductionofFinancialStatementsatalowerlevelthanCompanyCode.

IDES International

IDES operates worldwide and has subsidiaries in North America, Europe and

Asia. Eachaffiliate(company)isalegalentitythatisrequiredbylawtoprovide

financialrecordsaccordingtocountry-specificregulations. Someoftheaffiliates

manage their general ledgers at a branch level for the production of financial

statements. Thereforeinsomeinstancesthereismorethanonecompanycodeto

a group company.

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AC050 Lesson: Organizational Structures for Financial Reporting

Figure 20: IDES International

Group Company

A Group Company or Company or Trading Partner is the smallest

organizational unitforwhichindividual financial statementsmust bedrawnup

accordingtotherelevantcommerciallaw. TheGroupCompanyrepresentsthe

legal entity.

Acompanycanconsistofoneormorecompanycodes. Allofthecompanycodes

withinacompanymustusethesamechartofaccountsandfiscalyear. However,

eachcompanycodecanhaveadifferentlocalcurrency. Acompanyhasonelocal

currencyinwhichitstransactionfiguresarerecorded.

AgroupcompanycanbeusedinAccountsReceivableandAccountsPayablefor

recognisingandreconcilingintercompanytransactions. It canbeusedinAsset

AccountingtodifferentiatebetweenIntra-andInter-Companytransactionsand

changetheaccountingentriesaccordingly. Thegroupcompanyisalsooneofthe

base units for Consolidation purposes.

Company Code

Acompanycodeisanindependentaccountingentity(thesmallestorganizational

element for which acompleteself-containedsetof accountscan bedrawnup).

Example: acompanywithinacorporategroup. Acompanycodehasaunique,

four-character key, which can be alphanumeric.

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Unit2: IntroductiontoFinancialAccounting AC050

Figure 21: Company Code

The general ledger is kept at the company code level and is used to create the

legallyrequired balancesheetsandprofit-and-lossstatementsfor thecompany

code.

Acompanycodeisspecifiedoneveryfinanciallybasedtransactionof mySAP

ERP.Thisisdoneeithermanuallyor byderivingthecompanycodefromother

data elements.

IDES Company Codes

TheaffiliatesofIDESaresetupascompanycodesinthemySAPERPsystemand

areuniquelyidentifiedbyfour-charactercodes. Eachcompanycodehasalocal

currency. Thelocal currencyof IDES AG isEUR.Amounts postedin foreign

currenciesareautomaticallyconvertedtothelocalcurrency.

Figure 22: IDES Company Codes

Assigning Company Codes to Group Companies

Each Company Code may be assigned to a Group Company. If the Company

CodesrepresentonlypartofalegalentitythenseveralCompanyCodesmaybe

attached to the same Group Company.

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AC050 Lesson: Organizational Structures for Financial Reporting

Figure 23: Assignment of Company Codes

Business Area

Figure 24: Business Area

Thebusinesssegments,orbranches,inwhichagroupoperatescanbesetupinthe

SAPsystemasbusinessareas. Businessareasprovideanadditionalevaluation

levelforsuchpurposesassegmentreporting. Useofbusinessareasisoptional.

Businessareasaregenerallycompany-codeindependent; that is, youcanmake

postingstothemfromanycompanycode. TheBusinessareafieldshowsupasan

additionalaccountassignmentwhenpostingtoanaccountaslongasthefieldis

turnedoninconfiguration. Thefieldcanbemadearequiredentryduringposting.

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Unit2: IntroductiontoFinancialAccounting AC050

IDES Business Areas

Figure 25: IDES Business Areas

Inthelowerpartofthefigure,youcanseethethreebusinessareasoftheIDES

group. If certain company codes are not active in specific business areas, you

canuseavalidationtopreventpostingstothisbusinessareafromthecompany

codes specified.

Inourcourse,wewilluseadditionalbusinessareaswhencompletingourexercises

(BA##, where ## represents a student's group number). This will allow us to

separateonestudentgroup'sworkfromanotherwhenpostingtothesameaccount.

WewillseetheBusinessareafieldwhenwecreatepostings.

Profit Centers

InthenewGeneralLedger,ProfitCentersbecomepartofFinancialAccounting.

TheyactasadimensionforreportinginthesamewaythatCompanyCodesand

BusinessAreasdo. Thismeansthatitispossibletoproduceafullybalancedsetof

FinancialStatementsfor aProfit Centerasstandard.

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AC050 Lesson: Organizational Structures for Financial Reporting

Figure 26: Profit Center

A Profit Center can represent many things:

• Anorganisationalunitwithinthebusinesse.g. aPlant

• A line of business

• A geographical location

ThekeythingisthatitisanareaofProfitratherthanjustcostandisthereforenot

tobeconfusedwithaCostCenter. FromECC5.0onwards,ProfitCentersarenot

aseparatecomponentbutareanintegratedpartoftheGeneralLedgeritself.

HoweverProfitCentersareunliketheotherdimensionsofthenewGeneralLedger

inthataswellasbeinganorganisationalunit,theyarealsoconsideredtobemaster

data. Weshallthereforerevisittheminmoredetailinthemasterdatasection.

Segments

The segment is anew organisational unit available from ECC 5.0 onwards. It

mayalso beusedasa dimension for reporting purposes as with Profit Centers

and Business Areas.

Segment reporting aims:

• to give detailed insight into different business activities of a diversified

company

• toofferinformationaboutthegeneralenvironment

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Unit2: IntroductiontoFinancialAccounting AC050

in order to:

• better understandtheeconomical performance

• betterforecastthepotentialofrevenueandfinancialback-up

• better anticipate risks and opportunities

• and more...

of the respective company.

Figure 27: Segment

IASdistinguishesbetweenbusinessandgeographicsegments.

• Abusinesssegmentrepresentsapartialactivityofthecompanythatdelivers

a product or a service with risks and revenues that differs from those of

other business segments.

• Ageographicsegmentinformsaboutrisksandrevenuesthatdiffersfrom

othergeographicsegmentsintermsofeconomic,political,etc. reasons.

According to US-GAAP a segment is a part of the company which leads to

expensesandrevenuesandwhichunderliestoitsownprofitabilityandallocation

of resources.

IASandUS-GAAP: Asegmenthastobereportedifexternalrevenuesachieve

10% of the total revenues.

In mySAP ERP 2004 segments can only be used together with profit centers.

InFI postings, whereprofit center information isnot relevant, segment can be

determined by BAdI or entered manually.

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AC050 Lesson: Organizational Structures for Financial Reporting

Controlling Area

The Controlling Area is the most important organizational element in the

Controllingapplication. ThelatterisusedforinternalAccounting. Acontrolling

area identifies a self-contained organizational structure for which costs and

revenues can be managed and allocated. It represents a separate unit of cost

accounting.

Figure 28: Controlling Area

Morethanonecompanycodecanbeassignedtooneormorecontrollingareas.

Thisenablesacross-companycodecostingbetweentheassignedcompanycodes.

However,assigningmorethanonecompanycodetothesamecontrollingareais

possibleonlyifalltheassignedcompanycodesusethesameoperatingchartof

accountsand havethesame fiscal yearvariant.

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Unit2: IntroductiontoFinancialAccounting AC050

IDES Controlling Areas

Figure 29: IDES Controlling Areas

TheIDESgroupusesthesefivecontrollingareasamongstothers:

• 1000forGermany,theUnitedKingdom,PortugalandSpain

• 2200 for France

• 2000 for the USA and Canada

• 5000 for Japan

• 6000 for Mexico

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AC050 Lesson: Organizational Structures for Financial Reporting

Exercise 1: Organisational Structures in

Financial Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• identifywhichorganisationalunitsmaybeneededforanimplementation

Business Example

Considerthecurrentprojectyouareworkingonorbusinessthatyouworkfor

Task:

Which financial accounting organisational units are needed for your project?

Considertheorganisational structureofthebusiness

1. How many legal entities are there?

2. Howwouldyourepresentthelegalentitiesinthesystem?

3. Howmanycompanycodeswillbeneededforeachlegalentity?

Continued on next page

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Unit2: IntroductiontoFinancialAccounting AC050

4. IsmultipleGAAPreportingarequirement? orSegmentalReporting?

5. WhichorganisationalstructurecouldyouusetohelpwithGAAPreporting?

6. Whichorganisationalunit(s)couldyouuseforsegmentalreporting?

7. What other organisational units could you use to produce a full set of

Financial Statements?

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AC050 Lesson: Organizational Structures for Financial Reporting

Solution 1: Organisational Structures in

Financial Accounting

Task:

Which financial accounting organisational units are needed for your project?

Considertheorganisational structureofthebusiness

1. How many legal entities are there?

Answer:

2. Howwouldyourepresentthelegalentitiesinthesystem?

Answer: YouwoulduseaGroupCompanyforeachlegalentity.

3. Howmanycompanycodeswillbeneededforeachlegalentity?

Answer:

4. IsmultipleGAAPreportingarequirement? orSegmentalReporting?

Answer:

5. WhichorganisationalstructurecouldyouusetohelpwithGAAPreporting?

Answer: You could use an alternative ledger to report according to a

different set of GAAP requirements.

6. Whichorganisationalunit(s)couldyouuseforsegmentalreporting?

Answer: YoucoulduseBusinessAreasorSegmentsorboth. Ifonlyone

segmentsplitisneededthenSAPrecommendsthatyouuseSegments.

7. What other organisational units could you use to produce a full set of

Financial Statements?

Answer: You could use Profit Centers.

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Unit2: IntroductiontoFinancialAccounting AC050

Lesson Summary

You should now be able to:

• Describethepurposeofcompanycodesandbusinessareas

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• ListsomeofthepossibledimensionsofthenewGeneralLedger

• Explain the Ledger Concept

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AC050 Unit Summary

Unit Summary

You should now be able to:

• Describe the different components of Financial Accounting and explain

what they are used for

• Describethepurposeofcompanycodesandbusinessareas

• Describetheoptionsforassigningcompanycode(s)toacontrollingarea

• ListsomeofthepossibledimensionsofthenewGeneralLedger

• Explain the Ledger Concept

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UnitSummary AC050

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AC050 Test Your Knowledge

Test Your Knowledge

1. WhatkeycapabilitiesarecoveredbyFinancialAccounting?

2. Whatarethesub-ledgersof theGeneralLedger?

3. Alegalentityisrepresentedbya inSAP.

Fillintheblankstocompletethesentence.

4. Keybusinesssegmentscanberepresentedby

or in SAP.

Fillintheblankstocompletethesentence.

5. Morethanonecompanycodecanbeassignedtoacontrollingarea.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC050

Answers

1. WhatkeycapabilitiesarecoveredbyFinancialAccounting?

Answer: ThekeyfunctionalareaFinancialAccountingcoversthefollowing

keycapabilities: FinancialStatements,GeneralLedger,AccountsPayable,

Accounts Receivable, Asset Accounting, Special Ledger and Travel

Management

2. Whatarethesub-ledgersof theGeneralLedger?

Answer: Themainsub-ledgersareAccountsPayable,AccountsReceivable

andAsset Accountingalthough it isalso possible tohavesub-ledgersfor

Materials and Contract Accounts.

3. AlegalentityisrepresentedbyagroupcompanyinSAP.

Answer: group company

4. Keybusinesssegmentscanberepresentedbybusinessareasorsegmentsin

SAP.

Answer: business areas, segments

5. Morethanonecompanycodecanbeassignedtoacontrollingarea.

Answer: True

Inorderforthistooccur,thecompanycodesmusthavethesameoperating

chart of account and fiscal year variant.

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Unit 3

General Ledger Accounting

Unit Overview

WewillbeginourstudyoffinancialaccountingwithGeneralLedger.

Wewillfirststudykeyorganizationalelementsinfinancialaccounting. Thenwe

willstudyG/Lmasterrecords,andlearnhowtocreatepostings,usingboththe

Enjoy and Complex document entry screens.

Manyoftheconceptslearnedinthisunitwillapplytootherunitsinthecourse.

Inthisunit,wewillseeanoverviewofkeystepstocloseG/Lincludingentering

and reversing accrual documents, analyzing the GR/IR account, and running

financialstatements. WewillintroducetheScheduleManager,whichwillhelp

usorganizeandtrackour closingactivities. Weexplainthedifferencebetween

cost of sales accounting and period accounting. In addition, weshowhowthe

functional area isusedincostof salesaccounting.

Unit Objectives

After completing thisunit, you will beableto:

• Display a chart of accounts

• Display the G/L account directory

• Create G/L accounts

• Describethespecialroleofreconciliationaccounts

• Maintain a financial statement version

• Discusstheuseofcountryandgroupchartsofaccounts

• PerformGLpostingsusingtheEnjoytransactionscreenandthetraditional,

complex screen

• Explain howan FI document isstructured

• Understand what document splitting means

• Create a Recurring Journal

• Display a General Ledger Account Balance

• Display General Ledger line items

• Display a document

• RuntheBalanceSheetandprofitandLossAccountreport

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Unit3: GeneralLedgerAccounting AC050

• Post accruals and prepayments

• Analyze the GR/IR clearing account

• Open and close posting periods

• Enter exchange rates into the table

• Describewhat theSchedule Manager does

Unit Contents

Lesson: GL Master Records ...................................................51

Procedure: Create GL Accounts with Reference........................57

Procedure: AddingaGLAccounttotheFinancialStatementVersion 59

Procedure: Creating Profit Centers (Individual Processing)...........63

Procedure: Maintaining the Profit Center Standard Hierarchy ........66

Exercise 2: General Ledger Account Master Data......................69

Lesson: General Ledger transactions.........................................84

Procedure: Posting using the single screen transaction ...............88

Procedure: Posting using the Standard Transaction ...................93

Procedure: Creating a Recurring Entry and posting it..................97

Exercise 3: Accounting Transactions in the General Ledger.........101

Lesson: General Ledger Reporting...........................................112

Procedure: GL Account Balance Display ...............................116

Procedure: Line Item Display.............................................118

Procedure: Document Display............................................122

Procedure: Using the Document Relationship Browser...............125

Procedure: Run the Balance Sheet ABAP Report.....................128

Exercise 4: General Ledger Reporting ..................................131

Lesson: General Ledger Period End.........................................139

Exercise 5: General Ledger Period End.................................149

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AC050 Lesson: GL Master Records

Lesson: GL Master Records

Lesson Overview

Inthislesson,wewillexamineGeneralLedger(GL)accountsindetail. Wewill

alsodiscussthereasonsthatacompanycodemayneedtobeassignedtomorethan

onechartofaccounts. WeshallalsotakealookattheProfitCentermasterdata.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Display a chart of accounts

• Display the G/L account directory

• Create G/L accounts

• Describethespecialroleofreconciliationaccounts

• Maintain a financial statement version

• Discusstheuseofcountryandgroupchartsofaccounts

Business Example

Acompanycodemustbeassignedtoanoperatingchartofaccountsinorderfor

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

accountstowhichoneormorecompanycodesmaypost. InordertoposttoaG/L

account,acompanycodemusthaveitsownspecificsegmentoftheG/Laccount

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

exists once and pertains toall companycodes.

IDESAGhasdecidedtomakeinterestfreeloansavailabletoitsemployeestohelp

withcarpurchases. IDESAGrequiresanewGLaccounttorecordsuchloans.

Chart of Accounts

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

accounts contains the definitions of all GL accounts in an ordered form. The

definitionsconsistmainlyoftheaccountnumber,accountname,andthetypeof

GL account, that is, whether the account is a P&L type account or a Balance

Sheet type account.

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Unit3: GeneralLedgerAccounting AC050

Figure 30: Charts of Accounts

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

Manycountry-specificchartsofaccountsareincludedinthestandardsystem.

Account Groups

AccountgroupsareusedtoorganizeandmanagealargenumberofG/Laccounts.

WheneveranewG/Laccountiscreated,anaccountgroupmustbespecifiedforit.

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AC050 Lesson: GL Master Records

Figure 31: Account Groups for GL Accounts

Account groups also controltheappearanceof thecompany codesegmentof

G/Laccounts. Thatis,accountgroupscontrolwhichfieldsarerequiredfordata

entry, whichfieldsareoptionalfordataentry, andwhichfieldsdonot showup

at all in the company code segment.

Accountswiththesameaccountgroupnormallyhavesimilarbusinessfunctions.

Youcould,forexample,haveanaccountgroupforcashaccounts,oneforexpense

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

Theaccount groupsareassignednumberranges. Viathenumber ranges, you

can controlwhichaccount numbersarepermissiblefor cashaccounts, expense

accounts, etc.

Chart of Accounts Assignment

For eachcompanycode, youmustspecifyonechartof accountstobeusedfor

the general ledger. This chart of accounts is assigned to the company code in

configurationandisreferredtoasitsoperatingchartofaccounts.

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Unit3: GeneralLedgerAccounting AC050

Figure 32: Chart of Accounts Assignment

Achartofaccountscanbeusedbymultiplecompanycodes(seediagram). This

meansthatthegeneralledgersofthesecompanycodesaremadeupofaccounts

selected from the same source list.

Settings for Company Codes

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

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

code-specificsettings,whichareonlyvalidinthatparticularcompanycode. An

exampleofacompanycode-specificsettingisdefiningtheaccountcurrency. Most

oftheaccountsincompanycode1000usetheEURcurrency,whereascompany

code3000usesUSDformostofitsaccounts. Whentheaccountcurrencyisthe

localcurrencyofthecompanycode,onecanposttothataccountinanycurrency.

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AC050 Lesson: GL Master Records

Figure 33: Company Code-Specific Settings

Figure 34: G/L Master Record (Central View)

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

and the company code specific data.

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Unit3: GeneralLedgerAccounting AC050

Figure 35: Reconciliation Accounts

Reconciliationaccountsconnectsubsidiaryledgerswiththegeneralledgerinreal

time. Thismeansthatapostingtoasubsidiaryledgerpoststothecorresponding

reconciliationaccountinthegeneralledgeratthesametime.

Thesubsidiaryledgers,whichareconnectedtothegeneralledgerviareconciliation

accounts, arethevendors, customers,andassetledgers.

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AC050 Lesson: GL Master Records

Create GL Accounts with Reference

Note:

YoucancreateG/LaccountsbyusingaG/Laccountmasterrecords

as a reference. You can copy the G/L account master records

fromthisreferencecompanycodeandeditthedatainyourtarget

company code before creating themaster records. When editing

thecopiedG/Laccountmasterrecords,youcaneasilychangethe

account numbers and names. To make additional changes to the

G/Laccountmasterrecords,youcanusethefunctionsavailablefor

collective and individual processing.

1. Select Accounting → Financial Accounting → General Ledger →

MasterRecords→G/Laccounts→IndividualProcessing→Centrally

or transaction FS00.

TheEditG/L Accountcentrallyscreenopens.

Note:

Usingindividualprocessing,youcancarryoutthefollowing

activitiesforG/Laccountmaster records:

• Display

• Change

• Create

• CreatewithReference withTemplate

• Block or Unblock

• Mark for deletion

2. Enterthenumberofthenewaccountandthecompanycodeinwhich

it is to be created.

Select with Template.

3. EnterthenumberoftheGLaccounttobecopiedandthecompanycode

itistobecopiedfrom. Choosecontinue .

4. Edit anyofthefieldthat youwishtochange.

5. Save by selecting .

Hint:

Continued on next page

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Unit3: GeneralLedgerAccounting AC050

You can display an additional area on the screen is which a

navigationtreeisdisplayedwithallG/Laccountsorderedbyaccount

group. Eitherall G/Laccountsofthecompanycode(if incentral

processingorcompanycodeprocessing)orthechartofaccounts(if

inchartofaccountsprocessing)aredisplayed.

TodisplaytheG/L account tree, chooseSettings→Treedisplay.

Youcanselectanaccountandrunthevariousfunctions.

IfyoudisplaytheG/Laccounttree,thissettingissavedinyouruser

masterrecord. Thenexttimeyoustarttheindividualprocessing,the

G/Laccounttreewillautomaticallybedisplayed.

Financial Statement Version

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

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

country-specificrequirements. IDES,forexample,wouldneedtocreatefinancial

statementsbasedonHGB(Germanstandards)forcompanycode1000(Germany),

andbasedonUS-GAAPforcompanycode3000(USA).

Tomeetthevariousreportingrequirements,variousfinancialstatementversions

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

defineexactlywhichaccountsaretoappearinwhichlineitemsofthefinancial

statement. ManyfinancialstatementversionsareincludedintheSAPsystem.

Figure 36: Financial Statement Version

Whenrunningfinancialstatementreports,selectafinancialstatementversionthat

contains the details of the report structure.

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AC050 Lesson: GL Master Records

Adding a GL Account to the Financial Statement

Version

Note:

Youcannotcopytheassignmentofthereferenceaccounttofinancial

statement versions. To check or make the assignment, choose

Environment>EditFinancialStatementVersion.

1. To check or make the assignment, choose Environment → Edit

FinancialStatement Version. Enter theFinancial StatementVersion

thattheaccountistobeaddedtoandselectcontinue .

Hint:

YoucanusethematchcodetosearchforaFinancialStatement

Version

2. SelectthenodetowhichtheGLAccountistobeattachedandchoose

Assign accounts.

Hint:

IfyoucreatedtheGLAccount withreferencetoanexisting

accountthentheFinancialStatementVersionshouldopenupin

theexactplacethattheoriginalaccountwasattached.

3. Entertheaccountnumberoraccountinterval. Youcanenteranaccount

intervalunderFromacctandToacct. Ifyouenterthesameaccount

numberinbothfields,onlythisaccountisassigned.

Note: InordertoavoidnewlycreatedG/Laccountsnotbeing

assignedtoanitem,youshouldalwaysenteraccountintervals.

Debit/credit indicators

Withthedebit/creditindicatoryouspecifythattheaccountistobe

displayeddependingonitsbalance. Ifyouselectbothindicators,

theaccountisalwaysshownunderthisitem.

You can assign an account to two items. Depending on the

balance,theaccountislistedundertheitemforwhichthedebit

or credit indicator is selected.

Hint:

Continued on next page

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Unit3: GeneralLedgerAccounting AC050

If the table is full then you can move through the pages by

clicking on and .

If you use the and icons you will move through the

nodesoftheFinancialStatementVersionitself.

Youcandeleteanassignmentbyclicking .

4. Select Continue .

5. Save your entries by selecting

Other Charts of Accounts

Figure 37: Charts of Accounts

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

companycodes–Germany,UnitedKingdom,PortugalandSpain–allbelongto

thesamecontrollingarea,sinceagreatdealofactivitytakesplaceamongthese

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

same operating chart of accounts (INT).

TheIDEScompanycodesusethefollowingchartsofaccounts:

• INTisusedbycompanycodes1000,2000,2100,2300,and6000.

• CAUSisusedbycompanycodes3000and4000.

• CAFR is used by company code 2200.

• CAJP is used by company code 5000.

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AC050 Lesson: GL Master Records

Country Specific Chart of Accounts

In certain countries must report their financial reports to authorities in their

countries using the country-specific chart of their country. In order for it to

be possible for external reports to contain the account numbers used in those

individualcountries,acountry-specificchartofaccountswascreatedforthethree

companycodesmentionedabove. Thesecountry-specificchartsofaccountsmeet

therequirementsoftherespectivecountries. Theywereallocatedastheoperating

chartofthosecompanies. Howeverwecouldhaveallocatedthecompanycodesto

thesameoperatingchartandseparatelytotherelevantcountry-specificchart.

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

assignedtoanaccountfromthecountrychartofthecompanycode. Thisisdone

using theAlternativeaccount numberfield. Inthisinstancethecompany code

wouldbeabletoreportusingeithertheoperatingorthecountry-specificchart.

Group Chart of Accounts

BecausenotallcompanycodesoftheIDESgroupusethesameoperatingchartof

accounts, aGroupChartofAccounts,CONS,isbeingusedforconsolidation

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

configuration.

Onceanoperatingcharthasbeenassignedtoagroupchart, theGroupaccount

number field becomes required in thechart of accounts segment of themaster

record.

Profit Center

TheProfitCenterisareportabledimensioninnewGeneralLedger. Thismeans

youcanproduceafullybalancedsetofFinancialStatementsper Profit Center.

However,inordertouseProfitCenters,youneedtomaintainmasterdata.

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Unit3: GeneralLedgerAccounting AC050

Figure 38: Profit Center Data

The header of the profit center master record contains the profit center ID,

controllingarea,validitydaterange,andtextfieldsforthenameanddescription

of the profit center.

TheBasic Data section oftheprofit center master recordincludesthreefields:

thenameofthepersoninchargeoftheprofitcenter, thedepartmentname, and

the profit center group.

Byselectingthelockindicator,youcanpreventtheprofitcenterfromreceiving

any postings. The lock is valid for the specified validity period. If a locked

profitcenterisassignedtoanobject(suchasacostcenter, productionorder,or

internalorder) andapostingisattempted tothatobject, thesystemdisplaysan

error message and does not post the data.

Using the push buttonsontheprofit center master datascreen, youcan access

additionaldatawhereyoucanenterotherinformationabouttheprofitcenter,such

asanaddress, telephonenumber or fax number.

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AC050 Lesson: GL Master Records

Creating Profit Centers (Individual Processing)

1. Select Accounting → Financial Accounting → General Ledger →

MasterRecords→ProfitCenter→IndividualProcessing→Createor

transactionKE51. IfrequestedenteraControllingAreaandcontinue

2. Enteranamefortheprofitcenteryouwanttocreate.

Ifyouwanttocopythenewprofitcenterfromanexistingone,enter

thenameoftheexistingprofitcenterintheCopyfrombox. Youcan

copytheprofitcenterfromadifferentcontrollingarea.

Caution:

Whenyouenteranameforaprofitcenter,thesysteminterprets

purelynumericalentriesasnumbersandautomaticallyinserts

leadingzeros. Forexample,ifyoucreateaprofitcenter333,

thesystemsavesthisas0000000333. Thishastheconsequence

thatyoucannotsearchforthisprofitcenterusingthePossible

entries function by entering 3*. You can prevent this by

enteringatleastonelettersomewhereintheprofitcentername.

3. Selectthemasterdatabutton. TheCreateProfitCenterdetailedscreen

appears.

4. OntheBasicdatatabpage,enterthebasicdatafortheprofitcenter.

Hint:

Aslongasyoudonotactivatetheprofitcenter using the

statusof theprofitcenterremainsinactive. Nopostingscan

be made to the profit center while it has this status. You

should not activate a profit center until all required entries

have been made. In the meantime, you can save the profit

center inactively using .

5. Entertheentirevalidityperiodoftheprofitcenterastheanalysisperiod.

6. Definetheprofitcentermanagerandthedepartmenttowhichtheprofit

center belongs.

7. Assigntheprofitcentertoanendnodeofthestandardhierarchyinthe

profit center group field.

Note: TheProfitCenterGroupisalwaysvalidfortheentire

period of validity. It cannotthereforebeused todistinguish

various analysis periods.

Continued on next page

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Unit3: GeneralLedgerAccounting AC050

8. OntheIndicatorstabpage,youcanlocktheprofitcenteragainstall

postings. This lock is only valid for the specified time period. If a

postingismadetoanobjectthatisassignedtoalockedprofitcenter,

thesystemdisplaysanerror message. Thedataisnotposted inany

application.

IfyouuseFormulaPlanning,assignatemplatetotheprofitcenteron

this tab page. The system uses this to calculate plan values for the

profitcenter whenyourunFormulaPlanning.

9. Onthecompanycodes tab page, thesystemassignsadefault profit

centertoallthecompanycodeswithinthecontrollingarea. Youcan

exclude certain company codesfor the profit center. This setting is

checkedwhenpostingsaremadetotheprofitcenter.

10. Thehistorytabpagecontainsinformationonpreviouschangestothe

profitcenters. Itisthereforeofnoimportancetoyouwhencreating

a profit center.

11. Ontheothertabpages,youcanenteradditionalinformationsuchas

an address, communication data, and so on. You should only enter

joint venture informationif jointventureaccounting (such as inthe

Industry-SpecificSolution“ISOil”)isactiveinyoursystem.

12. When you have madeall required entries, activatethe profit center

using .

OntheBasicdatatabpage,thestatusoftheprofitcenterchangesfrom

inactivetoactive. Datacannowbepostedtotheprofitcenter.

Profit Center Hierarchies

You must define a hierarchical profit center structure before you create profit

centers. Thisstructureiscalledthestandardhierarchy. Thestandardhierarchyisa

treestructureforgroupingallprofitcenterswhichbelongtoacontrollingarea.

Whencreatingaprofitcenter,youmustassignittoagroup(node)ofthestandard

hierarchy. Thisensures(inparticularforreconciliationpurposes)thatalltheprofit

centersofthecontrollingareaaregroupedinonenode.

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AC050 Lesson: GL Master Records

Figure 39: Profit Center Standard Hierarchy

YoucanmaintainthestandardhierarchyinCustomizingorfromtheapplication

menu. Customizing also providesa function which allows you to create profit

centergroupsbycopyingcostcentergroups. Ifyourcostcenterstructureissimilar

toyour profitcenterstructure, youcanusethisfunctiontocopythecostcenter

standardhierarchytocreateyourprofitcenterstandardhierarchy.

Inadditiontothestandardhierarchy, youcandefinealternativehierarchies,for

exampleforevaluationpurposes. Youcanalsocreatealternativehierarchiesby

copying alternative cost center groups.

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Unit3: GeneralLedgerAccounting AC050

Maintaining the Profit Center Standard Hierarchy

1. Select Accounting → Financial Accounting → General Ledger →

MasterRecords→ProfitCenter→StandardHierarchy→Changeor

transaction KCH5N.

2. IfpromptedenteraControllingAreaandContinue .

3. Topositiononaspecificnodeinthehierarchyselect ProfitCenter

GroupintheFindbybox. EntertheNodereferencebetweenasterisks

*intheGroupNamefield. Thenselect Find.

4. TherequirednodeappearsintheHitlistBox. Doubleclickonit.

5. Thenodebecomesthetoplevelnodeinthestandardhierarchybox. To

navigatethroughthehierarchyyouopenupthesublevelsbyselecting

the arrowheads.

6. Toaddanewnodepositionthecursoronthenodetowhichitistobe

attachedandselect Lowerlevelgroup. Enteragroupreferenceand

itsnameinthetwofieldsthatappearandhittheenter key. Thenew

node now appears in the hierarchy.

7. Tocreateanewprofitcenterselect ProfitCenterandthencontinue

as for individual Profit Center creation.

8. TomoveanodeoraProfitCenterjustdraganddrop.

9. To save your changes select .

Note: IfyouhavecreatedanewProfitCenter,rememberithas

tobeactivatedwith beforeitcanbeused.

Profit Center Assignments

Youassignaparticularprofitcentertoeachobjectforwhichcostsorrevenuesare

incurredinyoursystem. Whenthedataispostedtotheoriginalobject,thesystem

automaticallyassignstherelevantProfitCenter. Inthisway,theactualdatafor

theassignedProfit Center isupdatedinnew GL.You can also do the samefor

planningdata. However,thisdatacanbederivedalternativelyasasummaryfrom

planningintheManagementAccountingcomponents,ifrequired.

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AC050 Lesson: GL Master Records

Master Data and transactional Assignments

Figure 40: Profit Center Assignments

Costcenters,businessprocesses,internalorders,projects,productionordersand

costobjectshaveafieldforprofitcenterassignmentsintheirmasterrecords. A

project,forexample,theconstructionofacrane,normallyaffectsmorethanone

profitcenter(forexample,designofthemotororbuildingthechassis,andsoon).

Thedifferentoperatingstructures. WBSelement,networkheaderandnetwork.

can thereforebeassignedtoseparateprofitcenters.

Whentheprofitcenterassignmentisdeterminedinthesalesorder, therevenue

postingsaretransferredtotherelevant ProfitCenter.

Profitability segments do not have a master record. A profitability segment

combinescharacteristicssuchascustomer,product,plantordistributionchannel.

The profit center isalways one of the characteristics. Theprofit center can be

derivedautomaticallyfromthematerialandplant,orfromothercharacteristics.

You can, however, enter it manually too.

Fixedassetsareassignedtoprofitcentersindirectlyusingthecostcentersstoredin

thefixedassetmasterrecord. Thismeansthataprofitcenteristhesummaryofall

postedvaluesforallassignedaccountassignmentobjects. Additionalallocations

between the profit centers are possible.

Derivation of a Segment

Althoughthesegmentisanorganisationalstructureratherthanapieceofmaster

data, itcan also be populatedin avariety ofways.

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Unit3: GeneralLedgerAccounting AC050

Figure 41: Derivation of Segment

The segment can be populated on the Profit Center master data. In tis way,

whenevertheProfitCenterisinvoked,therelevantsegmentisalsopopulated.

Alternatively in the configuration you can use either a BAdI or a substitution

rule to populate the field.

Finally, youcanalwayspopulatethefieldmanually.

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AC050 Lesson: GL Master Records

Exercise 2: General Ledger Account

Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DisplaythecompanycodesettingsforseveralG/Laccounts

• Run the chart of accounts report

• Create the G/L account directory

• Create a G/L account

• Edit the financial statement version

Business Example

TheIDESgroupconsistsofninecompaniesthatarelegalentities. Theyaresetup

intheSAPsystemascompanycodes. Eachcompanycodehasitsowncomplete

general ledger, or list of accounts it canpost to.

Inthegeneralledger,veryfewdailytransactionsarecompleted. Mostofthedaily

transactions are completed in subsidiary ledgers, such as accounts receivable

and accounts payable. The following exercises are to help you become more

acquaintedwithmasterrecordsinGeneralLedgerAccounting.

Inordertolearnhowtocreateajournalentry,youwillmakeanentryforaloanin

thenextlesson. Todothis,youwillcreateanewG/Laccountinthislessonthat

you will then post to in the next lesson.

Task 1: Display the chart of accounts

Displaythechartofaccountsreportandthendisplaythedetailsofaccount113100

within that chart.

1. Display the chart of accounts INT.

2. Displaythedetailsofaccount113100withinthechart.

WhatisthelongdefinitionofthisG/Laccountinthemaintenancelanguage?

3. Whatistheaccountgroupfor thisG/Laccount?

4. Checkwhetheritispossibletotranslatethenameofthisaccountintoother

languages,andwhetheryoucancreatekeywordstosearchforthisaccount.

5. CanyouaddotherinformationtotheG/L account?

6. Thedefinitionoftheaccountcontainssomecontrolparameters. Here,for

instance, youdefinewhether theaccountisaP&Lstatementaccount ora

balancesheetaccount. Whattypeofaccountisaccount113100?

Continued on next page

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Unit3: GeneralLedgerAccounting AC050

Task 2: Observe company code-specific settings

CompanycodedatahastobecreatedforaG/L accountinorder toprovidethe

settingsspecifictoacompanycode. Withoutthecompanycode-specificsettings

foraG/Laccount,theaccountcannotbepostedtointhatcompanycode.

1. Lookatthecompany-codesettingsofG/Laccount113100incompanycodes

1000and2000. Whatistheaccountcurrencyincompanycode1000?

Company code 2000?

Task 3: Identify reconciliation accounts

Identifyreconciliationaccountsforsub-ledgeraccounts.

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

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

whichsubsidiaryledger? Makethesamedeterminationforaccounts140000

and 2000.

2. CanyoumakeG/Laccountpostingstotheseaccounts?

Task 4: Display a G/L account list

Display aG/L account list for a company code.

1. CreatetheG/Laccountlistofcompanycode3000(IDESUSA).Doesthis

tellyouwhichoperatingchartofaccountsisusedbythiscompanycode?

2. WhatisthedifferencebetweenachartofaccountslistandaG/Laccountlist?

Task 5: Determine the placement of account 160000 in

financial statement version INT

Thebalancesheetandincomestatementreportcanberunusingdifferentversions,

calledfinancialstatementversions. Someversionscanbeverydetailed, such

asfor thecontroller, andotherscanbeverysummaryin nature, suchasfor the

boardofdirectors. Inorderforanaccounttoshowupataproperlocationinthe

balancesheet or P&L statement, it must be includedin thefinancial statement

versionusedwhenthebalancesheet/P&Lstatementisrun. Ifitisnotputinthe

financialstatementversion, itwillshowupatthebottomoftheP&Lstatement

under a category calledUnassignedAccounts.

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

sheet/P&L statement for company code1000 is INT, the same name as

thechartofaccounts. Notethelocationofaccount160000inthefinancial

statementversionINT.Noteitsfinancialstatementitemnameandallitems

aboveitinthefinancialstatementversionhierarchy.

Continued on next page