AC050_EN_Col62_FV_Part_A4 (第4页) | ERP软件技术分享

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AC050 Lesson: General Ledger transactions

Task 3: Create recurring entries

The rent is 2,000 EUR per month and is due on the15th of every month. The

rentalpaymentsshouldstartnextmonth. Therentalagreementhasthenumber

## and isvalid for exactly one year, sincetheemployeewill thenreturnto his

nativecountry. Toensurethatthepostingandpaymentoftheopenrentitemisnot

forgotten,theopenitemshouldbegeneratedautomatically.

1. Createarecurringentrydocumentfortherentpayable. Thedocumentshould

bedocumenttypeSA.Enter##astheReference. Usethetexteditformat

RENT for the item text. The expense entry is made to account 470000

(occupancycosts). Debittherenttothisaccount. Theemployeeworksfor

costcenterCC##. Theoffsettingentryistotheaccrualaccount1912##.

a) Choose Accounting → Financial Accounting → General Ledger→

Posting→Referencedocuments→RecurringDocumentortransaction

code FBD1.

Field Name Value

First run on <15th of the current

month>

Last run on <15th of the preceding

month of next year>

Interval in months 1

Run date Leave blank

Document type SA

Reference ##

Postingkey(PstKy) 40

Account 470000

b) Choose Enter .

c) On the screen Enter recurring entry: Add vendor item, fill out the

following fields:

Field Name Value

Amount 2000

Cost Center CC##

Text =RENT

Postingkey(PstKy) 50

Account 1912##

Continued on next page

107

Field Name	Value
First run on	<15th of the current month>
Last run on	<15th of the preceding month of next year>
Interval in months	1
Run date	Leave blank
Document type	SA
Reference	##
Postingkey(PstKy)	40
Account	470000

Field Name	Value
Amount	2000
Cost Center	CC##
Text	=RENT
Postingkey(PstKy)	50
Account	1912##

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Unit3: GeneralLedgerAccounting AC050

d) ChooseEnter . ChooseEnteragainifyoureceiveamessageabout

tax.

e) OnthescreenEnterrecurring entry: AddG/L account item, fill out

the following fields:

Field Name Value

Amount 2000

Text +

ChooseEnter . ChooseEnteragainifyoureceiveamessageabout

tax. Thetextfieldshouldpopulatewithexactlywhatyouenteredon

the previous line item.

f) Choose Post and enter past any tax warnings. Write down the

documentnumber. Notethemessageaboutthedocumentbeingstored,

not posted.

g) ReturntotheSAPEasyAccessmenubytyping /Ninthecommand

field.

2. The recurring entry program must be run once a month so that actual

documentsaregeneratedfromthemonthlyrecurringentrydocuments.

Start the recurring entry program.

a) Choose Accounting→ Financial Accounting → General Ledger→

Periodic processing →Recurring entries →Execute or transaction

code F.14.

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108

Field Name	Value
Amount	2000
Text	+

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AC050 Lesson: General Ledger transactions

3. Youwillnowpostyourrecurringentriesforthecurrentmonth.

Note: Itisimportantthatyouuseonlytherecurringentrydocuments

foryourownuser,AC050-##,soeachgroupcancarryoutitsown

recurring entries.

a) Enter the following data.

Field Name Value

Company code 1000

Settlement period <1st of the current

month> to <last day of

the current month>

User Your user ID

Batchinputsessionname RECUR-##

User name Your user ID

Note: Replace##withyourgroupnumber

b) Choose Execute .

Note: Amessageshouldappearinthestatusbarinformingyou

thatsessionRECUR-##wascreated. Ifthismessagedoesnot

appear, oneofthefollowinghashappened:

• Therecurringentryoriginaldocumentwasnotcreated

correctly.

• Your selections for the recurring entry program were

incorrect.

• Anothergrouphasgeneratedyourrecurringentryalready.

4. The recurringentry program generatesabatch input sessionthat mustbe

processedsotheactual documentsareposted.

Havethesystemprocessthebatchinput sessionintheforegroundsoyou

canseehowbatchinputprocessingworks. Thebatchinputsessionwould

normally be much larger (depending on the number of recurring entry

documents),andwouldbeprocessedinthebackground.

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109

Field Name	Value
Company code	1000
Settlement period	<1st of the current month> to <last day of the current month>
User	Your user ID
Batchinputsessionname	RECUR-##
User name	Your user ID

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Unit3: GeneralLedgerAccounting AC050

Caution: Processonlythesessionthatyoucreatedyourself.

a) FromthemenuchooseSystem→Services→Batchinput→Sessions

(transaction code SM35).

b) On the screen Batch Input: Session Overview, select session

RECUR-##byclickingonthegreyboxtotheleftofthesessionname.

c) Choose Process.

d) Select the run mode Process/Foreground. Then choose Process.

Observehowthesystementersvaluesfromthesessiononasequence

ofscreens. Accepteachscreenandbypassanymessagesbychoosing

Enter . Noticethatthe=RENTtextchangesasyouenterpastit.

Whenyousee“Processingofbatchinputsessioncompleted,”choose

SessionOverview. Yoursessionshouldnowhavegonefromthelist.

GobacktotheEasyAccessMenubytyping/NintheCommandfield.

Task 4: View cost elements

Viewthecostelementforanexpenseaccount. Acostelementmustbecreatedin

ordertoposttoobjectsincontrolling,suchascostcentersand/orinternalorders.

AprimarycostelementcanbegeneratedintheSAPsystemwhencreatinganew

P&Laccount. DisplaythecostelementforG/Laccount475000.

1. Display account 475000 centrally.

a) ChooseAccounting →FinancialAccounting→GeneralLedger →

MasterRecords→G/LAccounts→IndividualProcessing→Centrally

or transaction code FS00.

Field Name Value

G/L account no. 475000

Company code 1000

b) Choose the Display icon .

c) Choose Edit Cost Element.

Thecostelementisnowdisplayedforaccount475000. Notethatthe

costelementhasthesamenumberastheG/Laccount. Donotchange

anything for thiscost element; just observeit.

d) ReturntotheSAPEasyAccessmenubytyping/Ninthecommandfield.

110

Field Name	Value
G/L account no.	475000
Company code	1000

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AC050 Lesson: General Ledger transactions

Lesson Summary

You should now be able to:

• PerformGLpostingsusingtheEnjoytransactionscreenandthetraditional,

complex screen

• Explain howan FI document isstructured

• Understand what document splitting means

• Create a Recurring Journal

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Unit3: GeneralLedgerAccounting AC050

Lesson: General Ledger Reporting

Lesson Overview

In this lesson we will look at some standard tools for reporting in the General

Ledger. Wewilllookinparticularatdisplayingaccountbalancesandlineitems

andalsoatdisplayingdocuments. ThenweshalllookattheBalanceSheetand

Profit and Loss report.

Lesson Objectives

After completingthislesson, you will beable to:

• Display a General Ledger Account Balance

• Display General Ledger line items

• Display a document

• RuntheBalanceSheetandprofitandLossAccountreport

Business Example

WhicheverwayweprocessG/Laccount postings, theyareautomaticallylisted

in the incomestatement report. The respective postingscan also be displayed

when querying posted accounts.

Transaction Figures

Figure 54: Transaction Figures

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AC050 Lesson: General Ledger Reporting

Atransactionfiguredescribesthenumberofallpostingsonanaccountindebit

or credit. For each account in SAP, basically one transaction figure is kept

for debit andone transaction figurefor credit. Thefinancial statementsforthe

companycodearecalculatedusingthesetransactionfigures.

IfaG/Laccounthaslineitemdisplaymarkedinitsmasterrecord, onecandrill

downfromthebalanceoftheaccounttothelineitemsandthentothedocuments.

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

figure). Ifyoucreateafinancialstatementforthebusinessarea, thetransaction

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

financial statements.

Account Analysis

Figure 55: Account Information

Thebalancedisplayandthelineitemdisplayareprovidedtodisplaytheaccount

data. The Line item display is only possible for G/L accounts for which the

correspondingFunctionhasbeenactivatedinthemasterrecord.

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Unit3: GeneralLedgerAccounting AC050

Figure 56: General Ledger Balance Display

Thebalancedisplayisanoverviewofthesavedtransactionfiguresofanaccount.

Youcananalysetheaccountbythedifferentcharacteristicsthatareavailablesuch

asProfitCenter,SegmentorFunctionalArea. Selectthechangebuttonnexttothe

relevantcharacteristicandyoucannavigateonit. Youcandrilldownfromthe

balancetoalist of theitemsthatmakeupthebalance.

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AC050 Lesson: General Ledger Reporting

Figure 57: GL Line Item Display

The lineitemdisplay can also be accessedindependentlyby using transaction

codeFBL3N.YoucanonlyaccessthelineitemsiftheGeneralLedgerAccount

youarelookingathastheLineItemDisplayflagactivated.

Fromthislineitemlist,youcandrilldowntothedocumentcontainingthisline

item by double clicking. From there you can see the complete transaction by

selecting Document overview .

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Unit3: GeneralLedgerAccounting AC050

GL Account Balance Display

1. TodisplaytheG/Laccountbalances,chooseAccounting→Financial

Accounting→GeneralLedger→Account→DisplayBalances(New).

or transaction FAGLB03.

2. Torestrict theG/L account balancesthataredisplayed, youcanuse

the following selection criteria:

• You can restrict the G/L account balances displayed to aG/L

accountorarangeofaccounts,toacompanycodeorarangeof

company codes, and toa fiscal year.

• YoucanspecifytheledgerforwhichyouwanttodisplaytheG/L

accountbalances. Toselecttheledger,chooseChooseLedger.

• InCustomizing, you can defineamaximumoffiveinteractive

characteristics,suchasprofitcenterorsegment,foreachledger.

You canthen usethemasselection criteria intheG/L account

balancedisplay. OnceyouhaveenteredtheLedgerhittheenter

keyandtherelevantcharacteristicswillappear.

• You can use existing worklists for G/L accounts or company

codes. Forthis, choose ActivateWorklists.

Hint:

Worklistsallowyoutopredefinealistofentriessothat

youdonothavetoenterthemeverytime.

• Youcansaveyourselectioncriteriaasaselectionvariant. The

next time you start the account display, the parameters you

selectedarealreadyset. Tosaveyoursettings, chooseGoto→

Variants→SaveAsVariantor click .

3. Whenyouhaveenteredallthecriteria,Execute .

Hint:

You can call up an overview of the account balances by

postedcurrencies. Forthis,chooseEnvironment>Document

CurrencyOverviewinthebalancedisplay.

You can display the account balances of the line items that

were posted in a different currency. To do this, choose

DocumentCurrencyandthenselectthedesiredcurrency.

Foropenitemmanagedaccountsyoucandrilldowntotheline

itemsbydoubleclickingonaparticularcell.

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AC050 Lesson: General Ledger Reporting

4. To return to the front screen select

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Unit3: GeneralLedgerAccounting AC050

Line Item Display

1. ChooseAccounting →FinancialAccounting→GeneralLedger →

Account→Display/ChangeLineItems(New)ortransactionFAGLL03.

You can display the line items for one or more G/L accounts in the

following views:

• In the general ledger view for line item display, you can

display the lineitemstogether withthegeneralledger account

assignments(GeneralLedgerLineItems)andG/Laccountline

items or document data.

• Intheentryviewforlineitemdisplay, youcandisplaytheG/L

accountlineitems(G/LAccountLineItems).

You can displaythefollowinglineitems:

• Open items

• Cleared items

• All items

Hint:

Tobeabletodisplaythelineitemsforanaccount,lineitem

displaymustbesetupfortherespectiveaccountsintheentry

view. Inotherwords,theLineItemDisplayindicatormustbe

set inthemasterdataof thoseaccounts.

2. Usethepushbuttonstoselectthegeneralledgerviewortheentryview.

3. Entertheaccountsandcompanycodesforwhichyouwanttodisplay

lineitems. Youcanspecifymultipleaccountsorcompanycodes.

Hint:

You can display the line items of accounts for different

company codes.

4. Restrict the number of line items to be displayed. You can use the

following selection criteria to do this:

• Youcandisplayonlythoselineitemsthathaveaspecificstatus

(forexample,openitems,cleareditems,orallitems).

• Youcanfurtherrestrictthenumberofitemsbyspecifyingadate,

such asa key date for open items.

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AC050 Lesson: General Ledger Reporting

• Intheentry view, youcan alsodisplay line itemsof aspecific

type(noteditems, parkeditems, ornormalitems, thatis, items

thatareneither noted nor parkeditems).

5.

General Ledger View

To select a ledger, Choose Ledger. The line items from the

documentsforthisledgerareconvertedandmergedintheentry

view and in the general ledger view, whereby the data in the

general ledger view takes priority.

Hint:

Inthedatamerge,amountsintheentryviewareinsome

cases(suchascashdiscounts)distributedproportionately

across the amounts in the general ledger view. This

isnecessaryif, asaresultof documentsplitting, aline

itemintheentryviewhasbeensplitintomultipleline

itemsin the general ledger view. The proportionately

distributedamountsintheentryviewcannotthenbeused

forreconciliationwithaccountbalancesbecausethetotal

of the cash discount amounts from the line items, for

example,doesnotcorrespondtothebalanceofthecash

discountaccountasaresultoftheroundingdifferences.

Entry View

If you only want to display line items from documents in the

entryview, chooseEntryView. Asaresult, theLedgerfieldis

no longer available as a selection criterion, and the line items

are displayed for all ledgers.

If you have selected noted items or line items from parked

documents, you automatically can only displaytheentry view

because, in such cases, there are no line items in the general

ledger view.

6. General Functions for Both Views:

You can specify whether you want to display line items from the

documentsthatarestoredinthesystemorfromdocumentsthathave

beenarchived. Todoso, chooseDataSource.

Specifyhowthelineitemsaretobedisplayed. Youhavethefollowing

options for this:

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Unit3: GeneralLedgerAccounting AC050

• Youcanselectthelayouttobeusedfordisplayingthelineitems

in a list.

Hint:

TheSAPstandardsystemcontainsvariouslayouts. The

technicalnamesoftheselayoutsbeginwith1SAP.

In the standard variants, the line items are sorted and

totaledaccordingtoaccountandcompanycode. Youcan

defineyourownlayoutsfromthelineitemlist.

• Youcanrestrictthenumberoflineitemsdisplayedtoamaximum

number. Thesystem selects itemsaccording to your selection

criteriauntilitreachesthemaximumnumber.

7. Todisplaythelineitems, chooseExecute .

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AC050 Lesson: General Ledger Reporting

Accounting Documents

Accounting documents are stored by combination of their document number,

CompanyCodeandFinancialYear. Ifyouhavethisinformation,youcanaccess

the document directly using transaction code FB03. If there is an original

documentforthismySAPERPdocumentanditwasarchivedoptically,youcan

display it as well.

Figure 58: Structure of a Document

Thedocumenthastwoviews: theEntryViewandtheGeneralLedgerView. Inthe

entryviewyoucanseethelineitemsthatwereenteredtomakeuptheposting. In

thegeneralledgerviewyoucanseethedocumentlineitemssplitovertherelevant

dimensions. InthisexampleasinglevendorlineitemintheEntryViewhasbeen

splitoverthetwoProfitCentersintheGeneralLedgerview.

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Unit3: GeneralLedgerAccounting AC050

Document Display

1. ChooseAccounting →Financial Accounting→ General Ledger →

Document →Displayor transaction FB03.

2. EntertheDocumentNumber, CompanyCodeandFiscalYear. Then

choose Enter .

Hint:

Ifyoudonotknowthedocumentnumberyoucansearchfor

it using Document List.

Thedocumentisthendisplayedonthescreen.

3. SwitchbetweentheEntryViewandtheGeneralLedgerviewbyusing

the push buttons.

Hint:

Onceyou arein the GeneralLedgerView, if morethanone

Ledgerisactiveyoucanswitchtothatledgerbyclickingthe

OtherLedgerpush-buttonandenteringtheLedger.

4. ChangethefieldsdisplayedonthescreenbyusingtheALV(ABAP

List Viewer) functionality .

5. View thedocument headerbyselecting .

6. IntheEntryViewyoucandrilldowntothedetailbydoubleclicking

on a line item.

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AC050 Lesson: General Ledger Reporting

Document Relationship Browser

Ifyouusedistributedsystemsfordifferentapplications,youhaveacross-system

documentflow. Undercertaincircumstances,someofthedocumentshavealready

beenarchived. TheDocumentRelationshipBrowserhasbeendevelopedinorder

tobeabletodisplayalldocumentsthatarelinkedwithoneanotherbyabusiness

transaction. Displaying the documents using the DRB will also enable you to

reflectdocumentrelationshipsuniformlyacrossallapplications.

The SAP StandardSystem contains the DRBfrom Release4.6C. For advance

adjustments,seenote217404. YoucanaccesstheDRBfromtheDocumentdisplay

Figure 59: Distributed document flow

In a tree structure, the Document Relationship Browser (DRB) shows which

documentsaredirectlylinkedwithastartingdocument. Usingthenavigation,you

can access all the information about which documentsarelinked to the linked

documents,andsoon. However,thelinksdonotcontainanyinformationabout

the type of link (predecessors, successors, and so on). To prevent the display

becomingtoocomplicated,eachdocumentisdisplayedonlyonce. Cyclicallinks

(Accountingdocument→Costaccountingdocument→Accountingdocument)

are suppressed.

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Unit3: GeneralLedgerAccounting AC050

Figure60: StructureoftheDocumentRelationshipBrowser

Inadditiontothelinks,youalsoreceiveinformationaboutwhichlogicalsystem

thedocumentisinor whetherthedocumentisstillonthedatabaseorhasbeen

archived(fromSAPR/3Enterprise). Bydoubleclickingonadocumentyoucan

callupthetransactionthatisusedasstandardtodisplaythedocumentcategory.

Thisisthecaseregardlessofthesystemthedocumentisin. ToenabletheDRBto

displayarchiveddocuments,youhavetomakesettingsintheArchiveInformation

System(seeadditionaldocumentationinnote492938).

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AC050 Lesson: General Ledger Reporting

Using the Document Relationship Browser

1. Start froma Document OverviewScreen.

2. SelectEnvironment>DocumentEnvironment>RelationshipBrowser.

All related documents are displayed.

3. To view the whole chain, open up the folders by clicking on the

arrowheads .

4. Jumptoanydocumentbyclickingonitonceandselecting .

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Unit3: GeneralLedgerAccounting AC050

Financial Statements

Thereareanumberofstandardreportsdeliveredwiththesystem. Probablythe

mostimportantoftheseistheFinancialStatement. TheFinancialStatementsare

availableinABAPformatorusingtheDrilldownReportingfunctionality. The

Drill downreportingoffers moreon screen navigation optionsthan the ABAP

reportwhichisprimarilyforprinting. BothreportsusetheFinancialStatement

Version as a basis for the layout.

Figure61: PreparingFinancialStatementsforPeriodAccounting

Both options allow you to do the following:

• Use various financial statement versions

• Createindividualandtotalfinancialstatementsforcompanycodes

• Createindividualandtotalfinancialstatementsforbusinessareas

• Createfinancialstatementsusingtheoperatingchartofaccounts

• Createfinancialstatementsusingthecountry-specificchartofaccounts

• Createcomparativefinancialstatementsforcomparingtwofiscalyearsor

for comparing plan and actual data

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AC050 Lesson: General Ledger Reporting

Figure 62: Financial Statement

Thereareanumberofcountryspecificstandardfinancialreportsdeliveredwiththe

system. theycanbefoundintheInformationSystemsectionintheGeneralLedger.

Other Reports

In addition to Financial Statementstherearealso Account Balance, LineItem

anddocumentreportsavailableaswellasmasterdatareports. TheG/LAccount

Balances report is effectively the Trial Balance, whereas the line item and

documentreportsprovideanaudittrailthatcanbeprintedifnecessary. Master

datareportsincludetheChartofAccountsandtheG/LAccountList.

It is possible to write your own reports using the Drill down tool or Report

Painter/Report Writer.

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Unit3: GeneralLedgerAccounting AC050

Run the Balance Sheet ABAP Report

1. ChooseAccounting →FinancialAccounting→GeneralLedger →

InformationSystem →General LedgerReports(new) →Financial

Statement/Cash flow →General → Actual/Actual Comparisons →

FinancialStatementorTransactionCodeS_ALR_87012284

2. EnterCompanyCode, Financial Statement Version, Reportingyear

periods, comparisonyearandperiodsandchooseALVTreeControl

for the List output

3. Execute the report with .

4. Openupthedetailontherowsbyselecting .

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AC050 Lesson: General Ledger Reporting

Reporting

To support legal reporting requirements, currently several reports meet

country-specific requirements. There is a list of country-specific reports

for completing VAT tax forms, support for the consolidated EU report, and

other reports for additional legal reporting requirements (such as a report for

international tradeasrequired byGerman law).

Figure 63: Reporting

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Unit3: GeneralLedgerAccounting AC050

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AC050 Lesson: General Ledger Reporting

Exercise 4: General Ledger Reporting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Display a General Ledger Account Balance

• Display General Ledger Line Items

• Display a Document

• RuntheBalanceSheetandProfitandLossAccountReport

Business Example

Once data has been entered into the General Ledger, the focus switches to

reportingonthatdata. Onadaytodaybasis,individualaccountsanddocuments

needtobeaccessedandanalysed. AttheendoftheperiodFinancialStatements

have to be produced for the period.

Task 1: Query an account

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

balance of account 113100foryour businessarea only and drill down tothe

document.

1. Display the balance.

Checkthetransactionfiguresandthebalanceofaccount113100incompany

code 1000 and business area BA##.

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

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

of the other groups?

Drilldownonthebalancedisplaytoseealllineitemsthatwerepostedto

this account for your business area.

2. Whatwouldyouhavetodoinordertoseetheentireamountthatwasposted

byallgroupstothisaccountduringthelastexercise?

Task 2: Display Line Items on an Account

Youcananalysethelineitemsonanaccountdirectly.

1. Displaythelineitemsofaccount1200##foryourbusinessarea,BA##,only.

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

line item list.

2. Display your document.

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Unit3: GeneralLedgerAccounting AC050

Gotothedocumentdisplaybydrillingdownonthelineitemdisplay.

Task 3: Display the trial balance

TodisplayalistofallG/Laccountbalances,SAPoffersstandardreports. Runone

of these reports.

1. Createthe G/L account balance list report.

StarttheG/Laccountbalancelistforthecurrentpostingperiodandcompany

code 1000. Find the balance of account 113100. What is the balance in

your business area, BA##?

Task 4: Run the Financial Statement

Runthefinancialstatementtoanalysetheresultsfortheperiod.

1. Run thebalancesheet for your account using financial statement version

INT.IfyourpostingsshowupattheendofthebalancesheetunderAccounts

notassigned,youmustalteryourfinancialstatementversiontoincludeyour

newaccount. Runthefinancialstatementforthecurrentpostingperiodand

companycode1000. UsefinancialstatementversionINTandtheClassical

list view.

Task 5: Create the compact journal (document journal)

DisplaythedocumentsyoucreatedthisweekbyrunningtheCompactdocument

journal report.

1. Createthecompactdocumentjournalforcompanycode1000andthecurrent

week. Fill inyour user IDasdynamicselection.

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AC050 Lesson: General Ledger Reporting

Solution 4: General Ledger Reporting

Task 1: Query an account

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

balance of account 113100foryour businessarea only and drill down tothe

document.

1. Display the balance.

Checkthetransactionfiguresandthebalanceofaccount113100incompany

code 1000 and business area BA##.

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

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

of the other groups?

Drilldownonthebalancedisplaytoseealllineitemsthatwerepostedto

this account for your business area.

a) Choose Accounting → Financial accounting → General ledger →

Account→Displaybalances(new)transactioncodeFAGLB03.

Field Name Value

G/L account 113100

Company code 1000

Fiscal year <current year>

ledger 0L

b) Selectthefreeselectionsicon andthenenter

Field Name Value

Business Area BA##

Choose Save

c) Choose Execute .

Youseeabalanceof20,000EURbecauseyouhavelimitedtheselection

toyourownbusinessarea,BA##. Allothergroupspostedtodifferent

businessareas. Sincethetransactionfiguresarekeptperbusinessarea,

youcanviewtheaccountbalanceforjustyourbusinessarea.

d) Drilldownonthebalanceofthecurrentperiodbydoubleclicking.

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Field Name	Value
G/L account	113100
Company code	1000
Fiscal year	<current year>
ledger	0L

Field Name	Value
Business Area	BA##

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Unit3: GeneralLedgerAccounting AC050

2. Whatwouldyouhavetodoinordertoseetheentireamountthatwasposted

byallgroupstothisaccountduringthelastexercise?

a) To view the total balance for all business areas, you would have to

re-runthereport,leavingtheBusinessareafieldblank.

Note: Since you limited the analysis toBA## on the front

screen, you lost the ability to navigate within the balance

display. Youcouldhaveachievedthesameresultbyleaving

thebusinessareablankonthefrontscreenandthenselecting

yourbusinessareaonceinsidethetransaction. Todothisclick

onthe Displaymorecharsiconandthenselectthechange

buttontotherightofthebusinessarealine.

Task 2: Display Line Items on an Account

Youcananalysethelineitemsonanaccountdirectly.

1. Displaythelineitemsofaccount1200##foryourbusinessarea,BA##,only.

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

line item list.

a) Choose Accounting > Financial Accounting > General Ledger >

Account>Display/ChangelineitemsortransactioncodeFBL3N.

Enter the following

Field Name Value

G/L Account 1200##

Company Code 1000

Open Items Select

Normal Items Select

b) Execute

c) Inthelineitemlist,choosetheSelectLayouticonintheuppercenterof

thescreen inordertoselectadifferentlinelayout. Chooselayout

1SAP-FC

d) Choose layout 1SAP-FC. “”This layout includes the business area

field. Tolimitthedisplaytoyourbusinessareaclickononeinstanceof

abusinessareaandchooseSetFilter . Inthepopupwindowenter

your business area andchooseexecute .

2. Display your document.

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Field Name	Value
G/L Account	1200##
Company Code	1000
Open Items	Select
Normal Items	Select

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AC050 Lesson: General Ledger Reporting

Gotothedocumentdisplaybydrillingdownonthelineitemdisplay.

a) DrilldownonthelineitemwithbusinessareaBA##toaccessthedetail

view of the item by double clicking.

b) ChoosetheCallupDocumentOverviewicon toaccessthedocument

display.

Hint: ThisshowstheEntryViewofthedocument. Toaccess

theGeneralLedgerViewwiththesplitlineitemsyouneedto

clickontheGeneralLedgerViewbuttonatthetopofthescreen.

c) ReturntotheSAPEasyAccessmenu by typing /Ninthecommand

field.

Task 3: Display the trial balance

TodisplayalistofallG/Laccountbalances,SAPoffersstandardreports. Runone

of these reports.

1. Createthe G/L account balance list report.

StarttheG/Laccountbalancelistforthecurrentpostingperiodandcompany

code 1000. Find the balance of account 113100. What is the balance in

your business area, BA##?

a) Choose Accounting → Financial accounting → General ledger →

Information system → General ledger reports (new)→ Account

Balances → General → G/L account balances → G/l Account

BalancesortransactioncodeS_ALR_87012277.

Field Name Value

Company code 1000

Fiscal year <current year>

Reporting periods <current posting

period>

BusinessAreaAllocation Select

b) Choose Execute .

c) Scrolltoaccount113100inthelistorusethebinoculars tofindit.

Thebalancein businessareaBA##is20,000.

d) Returntothe SAPEasyAccessmenu by typing /Ninthecommand

field.

Continued on next page

135

Field Name	Value
Company code	1000
Fiscal year	<current year>
Reporting periods	<current posting period>
BusinessAreaAllocation	Select

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Unit3: GeneralLedgerAccounting AC050

Task 4: Run the Financial Statement

Runthefinancialstatementtoanalysetheresultsfortheperiod.

1. Run thebalancesheet for your account using financial statement version

INT.IfyourpostingsshowupattheendofthebalancesheetunderAccounts

notassigned,youmustalteryourfinancialstatementversiontoincludeyour

newaccount. Runthefinancialstatementforthecurrentpostingperiodand

companycode1000. UsefinancialstatementversionINTandtheClassical

list view.

a) Choose Accounting → Financial accounting→ General ledger →

Information system → General ledger reports (new)→ Financial

Statement/Cashflow → General → Actual/Actual Comparisons →

FinancialStatementortransactioncodeS_ALR_87012284.

Field Name Value

Company code 1000

Financialstatementversion INT

Reporting year <current year>

Comparison year <previous year>

Reporting periods <current posting

period>

b) SelectALV TreeControl under List output.

c) Choose Execute .

d) Searchforaccount1200##byselecting andenteringtheaccount

numberintheCellcontentfield. SelectOK tocontinue. Thereport

willopenat theaccount numberyou selected.

e) Returntotheeasyaccessmenubyentering/Ninthecommandfield.

Continued on next page

136

Field Name	Value
Company code	1000
Financialstatementversion	INT
Reporting year	<current year>
Comparison year	<previous year>
Reporting periods	<current posting period>

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AC050 Lesson: General Ledger Reporting

Task 5: Create the compact journal (document journal)

DisplaythedocumentsyoucreatedthisweekbyrunningtheCompactdocument

journal report.

1. Createthecompactdocumentjournalforcompanycode1000andthecurrent

week. Fill inyour user IDasdynamicselection.

a) Choose Accounting→ Financialaccounting→General Ledger→

Informationsystem→Generalledgerreports(new)→Document→

General → Compact document journal→ SAP minimal variantor

transaction code S_ALR_87012289.

Field Name Value

Company code 1000

Posting date <period of current

week>

b) ChoosetheDynamicselectionsicon atthetopofthescreen. Fillin

youruserID,AC050–##,intheUserNamefield.

c) Choose Execute .

d) Returntothe SAPEasyAccessmenu by typing /Ninthecommand

field.

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Field Name	Value
Company code	1000
Posting date	<period of current week>

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Unit3: GeneralLedgerAccounting AC050

Lesson Summary

You should now be able to:

• Display a General Ledger Account Balance

• Display General Ledger line items

• Display a document

• RuntheBalanceSheetandprofitandLossAccountreport

Related Information

• FurtherinformationonReportinginFinancialAccountingcanbefoundin

courseAC280, ReportinginFinancialAccounting.

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AC050 Lesson: General Ledger Period End

Lesson: General Ledger Period End

Lesson Overview

This lesson gives an overview of G/L period end with an introduction to the

schedulemanager. Thefollowingsubjectswillbefocusedon: Enterandreverse

accrual/deferral documents, regroup GR/IR clearingaccount and run financial

statements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Post accruals and prepayments

• Analyze the GR/IR clearing account

• Open and close posting periods

• Enter exchange rates into the table

• Describe what the Schedule Manager does

Business Example

At the endof thefiscalyear, theIDES companycodeshaveto createfinancial

statementsaccordingtothecountries'legalrequirements.

IDESusestheschedulemanagertocontroltheactivitiesinthefinancialclosing

process.

Tokeeptheclosingprocessunderstandableandeasytofollow,IDESfirstcloses

the sub-ledgers before closing the General Ledger. The closing activities are

performed in the order recommended by SAP.

General Ledger Closing

Atthestartofthenewfiscalyear,thebalancecarryforwardprogramisrun. This

ensuresthatthebalancesoftheG/Laccountsarecarriedforwardtothenewfiscal

year.

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Unit3: GeneralLedgerAccounting AC050

Figure 64: Overview of General Ledger Closing

Thepostingperiodsoftheoldfiscalyeararethenblockedandspecialperiodsfor

closingentriesareopened. Technicalreconciliationbetweentransactionfigures

anddocumentsguaranteesthatdocumentsarepostedwithoutanytechnicalerrors.

Foreigncurrencydocumentsarethenevaluated, accrual/deferraldocumentsare

postedandGR/IRclearingaccountsareanalyzed. Followingthat,therespective

accounts are updated.

If you wish to create financial statements for business areas, profit centers or

segmentsyouhavetoactivatedocumentsplittingandswitchonzerobalancing

forthoseitems. Youdonotneedtomakeadjustmentpostingsattheperiodend

asthesplittingisperformedrealtime. Thebalancesofthecharacteristicsareset

tozeroperdocumentasyoupost. Withtheonlinesplitactivated,theperiod-end

closingactivities“BalanceSheetAdjustment”(SAPF180)and“ProfitandLoss

Adjustment” (SAPF181) are no longer required.

The special periods can then be closed.

For documentation purposes, the balance audit trail is made and the financial

statements are created. Additional reports are prepared for legal reporting

purposes.

Schedule Manager

The Schedule Manageris availablefor planning, completing and monitoring

complex work processes.

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AC050 Lesson: General Ledger Period End

Figure 65: Schedule Manager

Aworkprocessiscreatedasatask plan intheschedulemanager. Suchatask

plancontainsnothingmorethanalistoftasks. Withintheworkplan,thetaskscan

be grouped in task groups. Tasks can be:

• Transactions or programs to be run online

• Programswithavarianttoberuninthebackground

• Workflow definitions

• Notes acting as placeholders to describe tasks not processed in the SAP

system

Theemployeeswhoaregivenresponsibilityforataskcanplantheirtaskfromthe

taskplan,fromthedailyoverview,or,ifnecessary,completeitonline.

Theschedulemanagerisespeciallyusefulforclosingprocedures,butcanalsobe

usedfordailyprocessing. ItcanbeusedinallsubsidiaryledgersinFIandCO.

Accruals and Prepayments

Revenues and expenses, which were posted in a specific posting period, often

originateinadifferentperiod. Forthisreason,suchrevenuesandexpensesmust

be accrued or prepaid; that is, they must be divided over the periods in which

they are incurred.

Accruals

Situation: The expenseor revenuebelongsto the currentperiod, from an

accountingpointofview,butisnotposteduntilalaterperiod,becausethe

invoice has not yet been sent or received.

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Unit3: GeneralLedgerAccounting AC050

Prepayments

Situation: Theexpenseorrevenuewaspostedinthecurrentperiod(invoice

sent/received), buttheactualbusinesstransaction, orpartofit, isactually

incurred in a future period.

Figure 66: Prepayment

Thefigureshowsanexampleofaprepaymentwhereaninsuranceinvoicefor€

120isreceivedatthestartoftheyearandpostedinthefirstperiod. However,the

invoicecoversacontractualservicethatisusedthroughouttheentireyear. The

expensemustthereforebedistributedoverallperiodsofthefiscalyearequally.

Figure 67: The Prepayment Process

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AC050 Lesson: General Ledger Period End

Following on from the example in the previous figure, the posting for the

prepayment(showninthefigureabove)isasfollows:

1. Theinvoicefor120arrivesinVendorsinthefirstperiodandispostedthere.

The posting record is:

Expense to Vendor

2. Usinganjournalposting,theentireamountistransferredfromtheexpense

accountto anaccount forinvoicedeferralitems.

3. Duringperiodclosing,partoftheamountispostedbacktotheprepayments

account from the expense account, that is, the prepayments and accrued

income item are released. To do this we could use the recurring entry

program.

4. Ifthecontractisterminatedprematurely,theentireresidualamountisposted

to an expense account.

However, frequently the only entry that is required is to create the accrual or

prepaymentattheperiodendandthenreverseitinafutureperiod,effectivelya

reversing journal.

Figure 68: Accrual Entry

With an accrual entry, you enter a “normal” journal but with a reversing date

on it. At somepoint inthefuture, perhapsat thestart ofeachperiodyouruna

transactiontoreverseanythingthathasareversaldatewithinagivenperiod. The

accrualentryhasitsownspecialtransactioncodeFBS1.

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Unit3: GeneralLedgerAccounting AC050

GR/IR Analysis

TheGR/IRclearingaccountcontainsalistofallgoodsandinvoicesreceivedvia

thepurchasingprocess. If, attheendof aperiod, thebalanceofthisaccountis

not zero, there are either

• Goodsthat were billedbut not yet delivered

• Goodsthat were delivered but not yetinvoiced

When the books are closed, these balances need to be listed as either an asset

(goodsbilledbutnotyetdeliveredaccount)oraliability(goodsdeliveredbutnot

yetinvoiced account) in thefinancial statements.

Figure 69: GR/IR Analysis

TheGR/IRisanalyzed using aspecial program. Here, the balances areposted

eithertotheaccountforGoodsbilledbutnotyetdeliveredortotheaccountfor

Goodsdeliveredbutnotyetinvoiced. Thepostingsarereversedonthefirstdayof

thenext period, sincerepostingsduringdailybusinesswouldleadtoerroneous

figures.

Aclearingpostingisnormallycompletedusingacorrectionaccount. TheGR/IR

clearing account and its correction account are sometimes just shown in the

appendix of the financial statement.

The details of how this is handled variesby country. In the United States, for

example,thereisalegalliabilitythatmustberecordedwhengoodsarereceived

butnotinvoiced. Thereisnolegalliabilitywheninvoiceshavebeenreceivedbut

the related goods have not been received.

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AC050 Lesson: General Ledger Period End

Balance Audit Trail

Normally,therearelegalrequirementsthatmakeitnecessarytodetermine(even

yearslater)thebalanceofanaccountbytotalingthedocumentlineitemsposted

totheaccount. Aslongasthedocumentsrelatedtothisaccount andperiodare

still in the system, this is not a problem.

Itisusuallynecessary,however,toarchiveanddeleteolderdocumentsfromthe

systemtoimprovesystemperformance. Tobeabletotracktheaccountbalance

afterarchiving,youneedtorunthebalanceaudittrailprogrampriortoarchiving.

Thisprogramcreatesacompactjournalandputsitinafile.

Figure 70: Balance Audit Trail

Once a year, the accumulated contents of this working file can be archived or

printed out.

Note: If archiving is completed only once a year, a working file does

notneedtobecreated,sincethecompactjournalcanbecreateddirectly

from the database.

Opening and Closing Posting Periods

Toprevent documentsfrombeingpostedto thewrongpostingperiod, you can

closethepostingperiods. Usuallythecurrentpostingperiodisopenandallother

periodsareclosed. Attheendofaperioditisusuallyclosedandthenextperiodis

opened. Aperiod isopened by enteringarangeinto thepostingperiodvariant

whichencompassesthisperiod. It ispossibletohaveas many periodsopenas

desired.

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