AC205_EN_Col92_FV_Part_A4 (第1页) | ERP软件技术分享

第 1 页 / 共 417 页

AC205

Financial Closing

SAP Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 4 Day(s)

Material Number: 50093515

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

第 2 页 / 共 417 页

Nopartofthispublicationmaybereproducedortransmittedinanyformorforanypurpose

withouttheexpresspermissionofSAPAG.Theinformationcontainedhereinmaybechanged

withoutpriornotice.

SomesoftwareproductsmarketedbySAPAGanditsdistributorscontainproprietarysoftware

componentsofothersoftwarevendors.

Trademarks

• Microsoft®,WINDOWS®,NT®,EXCEL®,Word®,PowerPoint®andSQLServer®are

registeredtrademarksofMicrosoftCorporation.

• IBM®,DB2®,OS/2®,DB2/6000®,ParallelSysplex®,MVS/ESA®,RS/6000®,AIX®,

S/390®,AS/400®,OS/390®,andOS/400®areregisteredtrademarksofIBMCorporation.

• ORACLE®isaregisteredtrademarkofORACLECorporation.

• INFORMIX®-OnLineforSAPandINFORMIX®DynamicServerTMareregistered

trademarksofInformixSoftwareIncorporated.

• UNIX®,X/Open®,OSF/1®,andMotif®areregisteredtrademarksoftheOpenGroup.

• Citrix®,theCitrixlogo,ICA®,ProgramNeighborhood®,MetaFrame®,WinFrame®,

VideoFrame®,MultiWin®andotherCitrixproductnamesreferencedhereinaretrademarks

ofCitrixSystems,Inc.

• HTML,DHTML,XML,XHTMLaretrademarksorregisteredtrademarksofW3C®,World

WideWebConsortium,MassachusettsInstituteofTechnology.

• JAVA®isaregisteredtrademarkofSunMicrosystems,Inc.

• JAVASCRIPT®isaregisteredtrademarkofSunMicrosystems,Inc.,usedunderlicensefor

technologyinventedandimplementedbyNetscape.

• SAP,SAPLogo,R/2,RIVA,R/3,SAPArchiveLink,SAPBusinessWorkflow,WebFlow,SAP

EarlyWatch,BAPI,SAPPHIRE,ManagementCockpit,mySAP.comLogoandmySAP.com

aretrademarksorregisteredtrademarksofSAPAGinGermanyandinseveralothercountries

allovertheworld. Allotherproductsmentionedaretrademarksorregisteredtrademarksof

theirrespectivecompanies.

Disclaimer

THESEMATERIALSAREPROVIDEDBYSAPONAN"ASIS"BASIS,ANDSAPEXPRESSLY

DISCLAIMSANYANDALLWARRANTIES,EXPRESSORAPPLIED,INCLUDING

WITHOUTLIMITATIONWARRANTIESOFMERCHANTABILITYANDFITNESSFORA

PARTICULARPURPOSE,WITHRESPECTTOTHESEMATERIALSANDTHESERVICE,

INFORMATION,TEXT,GRAPHICS,LINKS,ORANYOTHERMATERIALSANDPRODUCTS

CONTAINEDHEREIN.INNOEVENTSHALLSAPBELIABLEFORANYDIRECT,

INDIRECT,SPECIAL,INCIDENTAL,CONSEQUENTIAL,ORPUNITIVEDAMAGESOFANY

KINDWHATSOEVER,INCLUDINGWITHOUTLIMITATIONLOSTREVENUESORLOST

PROFITS,WHICHMAYRESULTFROMTHEUSEOFTHESEMATERIALSORINCLUDED

SOFTWARECOMPONENTS.

g200961610586

第 3 页 / 共 417 页

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

both internal and external.

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 both internal and external.
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.

第 4 页 / 共 417 页

AboutThisHandbook AC205

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.

第 5 页 / 共 417 页

Contents

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

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

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

Unit 1: Overview of the Closing Activities ...........................1

Month-End and Year-End Closing Processes.......................2

Unit 2: The Financial Statements ......................................7

Financial Statement Versions .........................................8

Drilldown Reporting...................................................23

Unit 3: Fixed and Current Assets .................................... 33

Fixed Assets...........................................................34

Current Assets ........................................................49

Unit 4: Receivables & Payables ...................................... 71

Balance Confirmation ................................................72

Foreign Currency Valuation..........................................81

Value Adjustments...................................................104

Regrouping ...........................................................115

Unit 5: Accruals and Deferrals.......................................129

Accrual/Deferral Postings...........................................130

The Accrual Engine..................................................145

Manual Accruals .....................................................151

Posting Control and Account Determination .....................158

Unit 6: Technical, Organizational, and Documentary Steps ..175

Technical Steps ......................................................176

Documentary Steps..................................................183

Document Splitting...................................................189

CO – FI Reconciliation ..............................................194

Ledger Group Posting...............................................198

Unit 7: Closing Cockpit................................................209

Closing Cockpit.......................................................210

第 6 页 / 共 417 页

Contents AC205

Unit 8: Intercompany Reconciliation...............................259

Intercompany Reconciliation .......................................260

Unit 9: Additional Material............................................297

Financial Statements Adjustments in the Classic General Ledger

Accounting ........................................................299

Controlling ............................................................302

Cost of Sales Accounting...........................................305

General Tax Processing.............................................311

Tax Reporting in the USA...........................................314

Tax Reporting in Germany..........................................341

Tax Reporting in the European Union.............................349

Reporting in Accordance with German Foreign Trade

Regulations .......................................................352

Consolidation.........................................................354

Appendix 1: Checklists .............................................371

Appendix 2: Menu Paths ...........................................377

第 7 页 / 共 417 页

Course Overview

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Projectteammembersresponsibleforindividualaccountclosing

Course Prerequisites

Required Knowledge

• AC010Financial Accountingand Reporting

• AC200 General Ledger/Accounts Payable/Accounts Receivable Basic

Configuration

• Experience in Financial Accounting

Course Goals

This course will prepare you to:

• OutlinethekeySAPprocessesforindividualaccountclosing

• Explaintheorderinwhichthetechnicalandorganizationalclosingactivities

are carried out

• DescribetheflowofdatafromotherSAPcomponentsandtheeffectthisdata

hasonperiod-endclosinginFinancialAccounting

• UsetheCustomizingoptionsavailableforcreatingfinancialstatements

Course Objectives

After completingthiscourse, youwillbeable to:

• Locate closingactivitieswithin Customizing

• Identify,execute,andanalyzeprogramsandreportsessentialforindividual

account closing

vii

第 8 页 / 共 417 页

CourseOverview AC205

viii

第 9 页 / 共 417 页

Unit 1

Overview of the Closing Activities

Unit Overview

This unit provides an overview of the pre-closing activities for themonth end

and year end.

Unit Objectives

After completing thisunit, you will beableto:

• Describetheintegratedprocessofbothmonth-endandyear-endclosing

Unit Contents

Lesson: Month-End and Year-End Closing Processes .......................2

第 10 页 / 共 417 页

Unit1: OverviewoftheClosingActivities AC205

Lesson: Month-End and Year-End Closing Processes

Lesson Overview

Thislessonprovidesanoverviewoftheactivitiesforpre-closingthemonthend

and year end.

Lesson Objectives

After completingthislesson, you will beable to:

• Describetheintegratedprocessofbothmonth-endandyear-endclosing

Business Example

Asamember oftheprojectteam responsible for definingthefinancial closing

process,youneedtodefinethetypesandtimingofclosingactivitiesthatneedto

be performed in the SAP system.

Figure 1: Month-End Closing Process

Thisslideprovidesanoverviewofthemonth-endclosingprocess.

第 11 页 / 共 417 页

AC205 Lesson: Month-End and Year-End Closing Processes

Pre-closingactivitiesthatbeginintheoldmonthinclude:

• Technical - Open newaccountingperiod (FI),

• FI–Enteraccruals/deferrals,processrecurringentriesandbaddebtexpense

inAR,postdepreciationandinterestexpensesinAssetAccounting

• MM–MaintainGR/IRclearingaccount,postmaterialrevaluations

• HR – Post payroll expenses

• SD–Postgoodsissuesfordeliveriestocustomers

• Technical-Closeoldmonthin(MM),closesub-ledgers(FI),preliminary

close of G/L (FI)

ManagerialclosingactivitiesincludeCOallocationsandrepostings,lockingthe

oldaccountingperiodinCO,andre-openingtheG/Lforadjustmentpostings.

Closingactivitiesfor external purposes include:

• FI – Foreign currency valuations

• Technical – Final closing of the old period

• FI/CO– Creating external and internal reports

Figure 2: International Requirementsto the Accounting

第 12 页 / 共 417 页

Unit1: OverviewoftheClosingActivities AC205

Figure 3: Year-End Closing Process

Thisslideprovidesanoverviewoftheyear-endclosingprocess. Theseactivities

areperformedinadditiontotheregularmonth-endclosingprocessforthefinal

period of the fiscal year.

Pre-closingactivitiesthatbeginintheoldmonthinclude:

• Technical–Openthefirstaccountingperiodofthenewfiscalyear(FI),

• MM – Perform physical inventory count (may be performed on up to a

monthly basis)

• PP/CO–Updateproductcostestimates(maybeperformedmorefrequently)

• MM–LowestvaluedeterminationandLIFO/FIFOvaluation

• AA–Asset valuationsand investment support

• FI –Balanceconfirmationsforcustomers/vendors

• Technical–Fiscalyearchange(AA)andbalancecarryforward(FI)

Closing activitiesfor external purposesinclude:

• FI – GR/IR clearing account analysis, receivables and payables

reclassification,reconciliationofprioryeartonewyear,andotheradjustment

postings

• Technical–Finalclosingoftheoldperiod(AR/APandG/L)

• FI/CO–Creating external and internalreports

第 13 页 / 共 417 页

AC205 Lesson: Month-End and Year-End Closing Processes

Lesson Summary

You should now be able to:

• Describetheintegratedprocessofbothmonth-endandyear-endclosing

第 14 页 / 共 417 页

UnitSummary AC205

Unit Summary

You should now be able to:

• Describetheintegratedprocessofbothmonth-endandyear-endclosing

第 15 页 / 共 417 页

第 16 页 / 共 417 页

第 17 页 / 共 417 页

Unit 2

The Financial Statements

Unit Overview

Thisunitintroducesthekeytoolsrequiredforcreatingfinancialstatementsand

profit and loss (P&L) statements.

Unit Objectives

After completing thisunit, you will beableto:

• Identifywhereinthesystemyouexecutethefinancialstatementprogram

• Describethepurposeofthefinancialstatementversion

• Create,change,anddisplayfinancialstatementversions

• Createfinancialstatementsusingadrilldownreport

Unit Contents

Lesson: Financial Statement Versions..........................................8

Exercise 1: Creating Financial Statements ..............................15

Lesson: Drilldown Reporting ...................................................23

Exercise 2: Drilldown Reporting...........................................27

第 18 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Lesson: Financial Statement Versions

Lesson Overview

Thislessonintroducesthefinancialstatementversionasaconvenientmeansof

representing the balance sheet and profit and loss statement. You will also be

introducedtotheoptionsprovidedbythestandardprogramRFBILA00.

Lesson Objectives

After completingthislesson, you will beable to:

• Identifywhereinthesystemyouexecutethefinancialstatementprogram

• Describethepurposeofthefinancialstatementversion

• Create,change,anddisplayfinancialstatementversions

Business Example

Theprojectmanagerhasaskedyourgrouptolocateanddocumenttheareawhere

financial statement configuration takes place. You should display and change

existing versionsand then create anew version.

Figure 4: Financial Statement Versions Overview

The SAP ERP system provides a standard report (RFBILA00) for creating

financialstatements. Youcanproducedifferentoutputsfromthisreportprogram

byspecifyingdifferentfinancialstatement versions.

第 19 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Financialstatementversionsarealsousedinthestructuredbalancelist,drilldown

reporting,planning,andtransferringdatatoconsolidation.

You can define as many financial statement versions as you need to prepare

reports according to various criteria, for example, for tax authorities, for other

external users, and for internal purposes.

Thefinancialstatementversionenablesyoutoconfigurethereportformat. You

determine the following:

• Whichitemsaretobeincludedandthesequenceandhierarchyoftheseitems

• The text describing the items

• Thechartsofaccountsandtheindividualaccountsrelevanttothereport

• The totals to be displayed

You can use the selection parameters for RFBILA00 to make additional

specifications, such as whether to create the report at the business area level,

segmentlevel,profitcenterlevel,companycodelevel, andsoon(thedocument

splitmustbeactivatedtocreatefinancialstatementsforadditionalentities).

Hint: Customer already using classicGeneralLedger Accounting can

only usetheRFBILA00 tocreatea financial statement at the business

area level and company area level.

Thestandardsystemisdeliveredwithsamplefinancialstatementversions. You

cancopytheseandmodifythemtocreateyourownversions.

Asof4.6C:Asanalternativetothefinancialstatements,youcanuseRFBILA00

to create astructured list of account balances.

第 20 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Figure 5: Financial Statement Versions

Youdefineafinancial statement versionintwosteps:

• Enteritinthedirectoryoffinancialstatementversions

• Definehierarchy levels and assign accounts

Eachversionmusthavethefollowing“specialitems”

• Assets

• Liabilities

• Profit

• Loss

• Profit and loss results

• Accounts not assigned

• Notes to Financial Statement

Thenetprofitornetlossandtheprofitandlossresultsarecalculatedusingthe

samereportthatyouusetocreatethefinancialstatement. Inaddition,thereport

lists the accounts that were not assigned to an item in the financial statement

versionunder theitemNon-assigned Accounts.

AsofERP2004: Fixeditemfor the notesto financial statement: Afixeditem

similartotheassetsandliabilitiesitemsisnowcreatedforthenotestofinancial

statementitemwhenyoudefinethefinancialstatementversion. Byreassigning

the correspondingaccountstothisitemyoucan ensurethat theseaccountsare

no longerincludedin theprofitand lossresultwhenyou executethefinancial

statement report.

第 21 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Thenet profitornet lossisonlydetermined fromaccountsthat areassignedto

theassetsandliabilitiesitems. Accountsbelongingtotheitemsnotestofinancial

statement (see above) or not assigned are not taken into account when you

determinethenetprofitorloss,noraretheyincludedintheprofitandlossresult.

Theprofitandlossresultisderivedfromthebalanceofalltheotheraccounts.

Figure6: TheBalanceSheetSectionofaFinancialStatementVersion

Afinancialstatementversionconsistsofamaximumof20hierarchylevels.

a)Assignitemstoeachlevel. Thesystemcalculatesatotal/subtotalforeachitem,

which isthendisplayed when theprogram isrun.

b) Assign texts to each item.

c) Assigntheaccountswhose balance andaccount namearetobelisted tothe

lowest levels.

第 22 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Figure 7: Texts

Youcanwriteadditionaltextsforeachiteminafinancialstatement. Youcanwrite

uptofourlinesoftextatthebeginningand/ortheendofanitem.

Agraduatedtotaliscalculated,inadditiontothecontrollevelmethod. Itcanbe

calledupfromanypointwithinthefinancialstatementstructure. Youcanoutput

graduatedtotalsintheprofitandlosspartofthestructureinthestandardsystem

using this function.

Program RFBILA00 enables you to print the financial statements on a

SAPSCRIPT form.

Yougeneratetheformbyselectingaversioninthedirectoryoffinancialstatement

versions: Goto→CreateForm→One-ColumnForm. Changetheformaccording

toyourrequirements. Activatetheform. Entertheformontheselectionscreenfor

RFBILA00 (tab page: Output Control).

第 23 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Figure 8: AccountGroup AssignmentAccording toBalance

Youuseaccountgroupassignmenttodetermineinwhichcasesthebalanceofa

specificaccountgroupistoappearinaspecificfinancialstatementitem.

Thefollowingexamplesonlyapplyforaccountswithafluctuatingbalance.

Example: Bank accounts

First example:

D C

X

XIf thejointbalanceofallaccountslistedunder thisitemisadebitbalance, it

will appear here.

Second example:

D C

X

XIfthejointbalanceofallaccountslistedunderthisitemisacreditbalance,it

will appear here.

The following example appliestomost accounts:

Another example:

D	C
X

D	C
	X

第 24 页 / 共 417 页

Unit2: TheFinancialStatements AC205

D C

X X

Thebalancewill alwaysappearhereirrespectiveof whether thebalanceofthe

accounts is a debit or credit.

Example: Receivables Accounts

Figure9: TheProfitandLossSectionofaFinancialStatementVersion

You maintain the profit and loss statement hierarchy in the same way as you

maintain assetsand liabilitiesin thebalancesheet.

Intheprofitandlossstatementarea,youcanusethegraduatedtotalfunctionto

displaytheresultofbusinesstransactions(totalofoperatingresultandfinancial

result) as a total, for example.

D	C
X	X

第 25 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Exercise 1: Creating Financial Statements

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create financial statements

• Customizethe financial statement version

Business Example

Yourprojectmanagerhasaskedyoutoreviewtheoptionsforfinancialstatement

reporting in SAP ERP. You need to review the presentation provided by the

standard balance sheet/profit and loss program, RFBILA00 and the ability to

customizethepresentationusingdifferentfinancialstatementversions.

Task 1:

Carry out the following task.

1. Create financial statements (report RFBILA00) for your company code

AC## for the current period and fiscal year. Use the existing financial

statement versionINT andtheclassicallist output.

Task 2:

CreateyourownfinancialstatementversionFS##bycopyingandmodifyingan

existing version.

1. CopythefinancialstatementversionINTtocreateyourownversionFS##

andaddasadescriptionFinancialStatementVersion##. Usethelanguage

ofthecountrywherethecourseistakingplaceasthemaintenancelanguage.

2. CheckwhetheralltheG/Laccountsinyourchartofaccountsandcompany

codehavebeencorrectlyassignedtothefinancialstatementitemsinyour

financial statement version.

3. Create your own profit and loss item 3063000, Employee Training and

Education, under the “Staff costs” item.

4. Assign the account 476400, Training costs, to the new item “Employee

Training andEducation”. The account will appear inthisitem whether it

has a debit or credit balance.

5. Reassignyourfinancialstatementitemsunder“Staffcosts”bymovingyour

new item 3063000 to the end.

Continued on next page

第 26 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Task 3:

Carry out the following task.

1. Createfinancial statements(report RFBILA00) for company codeAC##

for the current period to test your new financial statement version FS##.

Also,createareportvarianttosimplifyreportinginsubsequentexercises.

AssignthevariantnameVAR##andthedescription“CoCodeAC##current

period”.

第 27 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Solution 1: Creating Financial Statements

Task 1:

Carry out the following task.

1. Create financial statements (report RFBILA00) for your company code

AC## for the current period and fiscal year. Use the existing financial

statement versionINT andtheclassicallist output.

a) Createthefinancialstatements(RFBILA00)

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System → General LedgerReports (New)→ Financial Statement /

Cash Flow → General→ Actual/Actual Comparrisons→ Financial

Statement

Enter the following data:

Company code: AC##

Tab page: Further selections

Financial statement version: INT

Reporting year: Current year

Reportingperiods: Fromcurrentperiodtocurrentperiod

List output: Classical

Execute the report.

Continued on next page

第 28 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Task 2:

CreateyourownfinancialstatementversionFS##bycopyingandmodifyingan

existing version.

1. CopythefinancialstatementversionINTtocreateyourownversionFS##

andaddasadescriptionFinancialStatementVersion##. Usethelanguage

ofthecountrywherethecourseistakingplaceasthemaintenancelanguage.

a) Create thefinancial statement version

Copy financial statement version INT.

Menupathtoconfigurefinancialstatementversion:

Tools→Customizing→IMG→ExecuteProject→SAPReference

IMG→Financial Accounting(New)→General LedgerAccounting

(New) → Periodic Processing → Document → Define Financial

Statement Versions

SelecttherowforfinancialstatementversionINT.

Edit → Copy as…

EnterthekeyFS##andthenameFinancialStatementVersion##.

Choose Enter.

Save.

Double-click the financial statement version you have just created

(FS##)to check themaintenancelanguage.

Ifnecessary, changethistothelanguageofthecountryinwhichthe

course is being held.

Save.

DO NOT EXIT THIS SCREEN

Continued on next page

第 29 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

2. CheckwhetheralltheG/Laccountsinyourchartofaccountsandcompany

codehavebeencorrectlyassignedtothefinancialstatementitemsinyour

financial statement version.

a) Check the assignment of accounts

Choose Fin. Statement Items.

Choose Structure → Check.

Enter your company code (AC##) and setonly the Nonassigned

AccountsFr.ChartofAcctsFromCompanyCodeindicator.

Choose Enter.

Onceyouhavefinishedviewingtheunassignedaccounts,chooseEnter

toclosethedialogboxandcontinuewiththenextexercise.

DO NOT EXIT THIS SCREEN

3. Create your own profit and loss item 3063000, Employee Training and

Education, under the “Staff costs” item.

a) Create profit and lossstatement items

OntheChangeFinancialStatementVersionscreen:

Drill down by clickingthefolderto theleft of theitem “Profit and

loss statement”.

Placeyourcursoronthe“Staffcosts”itemandchooseCreateItems.

Enter 3063000 as the item number and “Employee Training and

Education” as the description.

ChooseEntertoaddthenewitemtothestructure.

DO NOT EXIT THIS SCREEN

4. Assign the account 476400, Training costs, to the new item “Employee

Training andEducation”. The account will appear inthisitem whether it

has a debit or credit balance.

a) Assign account

OntheChangeFinancialStatementVersionscreen:

Placethecursoronthe“EmployeeTrainingandEducation”itemand

choose Assign Accounts.

Enter476400inthe'Fromact'columnandsetboththedebitbalance

(D) and credit (C) balanceindicators.

Choose Enter.

DO NOT EXIT THIS SCREEN

Continued on next page

第 30 页 / 共 417 页

Unit2: TheFinancialStatements AC205

5. Reassignyourfinancialstatementitemsunder“Staffcosts”bymovingyour

new item 3063000 to the end.

a) Reassign items

OntheChangeFinancialStatementVersionscreen:

Place your cursor on item 3063000.

Choose Edit → Select +/-

(Item is highlighted)

Placethecursoronthetarget item,3062000.

Choose Edit → Reassign +/-

Confirm the “Same Level” setting.

Choose Enter.

(Item is moved)

Save.

Continued on next page

第 31 页 / 共 417 页

AC205 Lesson: Financial Statement Versions

Task 3:

Carry out the following task.

1. Createfinancialstatements(reportRFBILA00)forcompanycodeAC##for

thecurrentperiodtotestyournewfinancialstatementversionFS##. Also,

createareportvarianttosimplifyreportinginsubsequentexercises. Assign

thevariantnameVAR##andthedescription“CoCodeAC##currentperiod”.

a) Testfinancialstatements(RFBILA00)andcreatevariant

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System → General LedgerReports (New)→ Financial Statement /

Cash Flow → General →Actual/Actual Comparisons→Financial

Statement

Enter the following data:

Company code: AC##

Tab page: Further Selections

Financial Statement Version:FS##

Reporting year: Current year

ReportingPeriods: Fromcurrentperiodtocurrentperiod

ChooseGoto→Variants→SaveAsVariant...…

Enter the following data:

Variant name: VAR##

Description: CoCodeAC##currentperiod

Save.

Execute the report.

第 32 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Lesson Summary

You should now be able to:

• Identifywhereinthesystemyouexecutethefinancialstatementprogram

• Describethepurposeofthefinancialstatementversion

• Create,change,anddisplayfinancialstatementversions

第 33 页 / 共 417 页

AC205 Lesson: Drilldown Reporting

Lesson: Drilldown Reporting

Lesson Overview

Thislessonexplainshowtocreateafinancialstatementversionusingdrilldown

reporting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Createfinancialstatementsusingadrilldownreport

Business Example

Yourprojectmanagerwantsyoutocheckanddocumentthereportfunctionsof

drilldownreportinginadditiontothefinancialstatementversion.

Figure 10: Drilldown Reporting

DrilldownreportingisatoolthatenablesyoutoanalyzeG/Laccounttransaction

figuresandfinancialstatements. Youcanalsocarryoutvarianceanalysessuchas

plan/actualcomparisons,fiscalyearcomparisons,andsoon.

Drilldownreportsmakenavigatingthroughyourdatasimple. Youcanmoveto

different detail levels, or in different objects for analysis purposes, or change

betweenadrilldownviewandadetailedview. Drilldownreportingalsoprovides

functions for processing lists, such as sorting, conditions (threshold values),

ranking lists, andso on. Youcanalso access SAP Graphics, SAPmail, andthe

Excel Listviewer from your report.

第 34 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Themenusandfunctionsdirectlyavailableinthedrilldownreportmakeiteasy

to use the information system.

Characteristicsandkeyfiguresformthebasisofthedrilldownreportpresentation.

Characteristicsdefinehowyourdatacanbeclassifiedorprovideatimereference.

Key figuresincludestoredvaluesorquantitiesandcalculationsbased on these

valuesand quantities. In G/L drilldown reports:

• Characteristicscanincludecompany,companycode,businessarea,segment,

profitcenter, chart of accounts, financial statement item, currency, fiscal

year, period, and so on

• Key figures can include total credit balance, total debit balance, balance

sheetvalue,accumulatedbalance,balancecarryforward,andsoon.

Figure 11: Drilldown List and Detail List Reporting

Eachreportconsistsofanumberoflists(dependingonhowmanycharacteristics

youselectandthenumberofvaluesforthosecharacteristics)thataredividedinto

twocategoriesaccordingtotheircontent: drilldownlistsanddetaillists.

Adrilldownlistdisplaysaselectionofkeyfiguresincombinationwithatleast

onecharacteristic(forexample,balancesheetvalueforafiscalyear,thevariance

calculation)for anumber ofdrilldowncharacteristics(suchasAssets/Business

Area 0001, Assets/BusinessArea 8000, Assets/BusinessArea 9900). The key

figuresappearinthecolumnsofadrilldownlist. Thelowestlevelofthedrilldown

characteristics appear in the rows of this list, while all other levels and their

selected values appear at the top of the report. In this example, we selected

“Assets”forthe“financialstatementitem”characteristicandthenthe“business

area”characteristic,givingusaviewofthetotalassetsforeachbusinessarea.

第 35 页 / 共 417 页

AC205 Lesson: Drilldown Reporting

Adetaillistalwaysshowsallthekeyfigureandcharacteristiccombinationsfor

asinglecombinationofdrilldowncharacteristicvalues(for example, assetsfor

business area 0001). The key figures appear in the rows of a detail list. All

selecteddrilldowncharacteristics, includingtheirselectedvalues, appearatthe

top of the report in the order chosen.

第 36 页 / 共 417 页

Unit2: TheFinancialStatements AC205

第 37 页 / 共 417 页

AC205 Lesson: Drilldown Reporting

Exercise 2: Drilldown Reporting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Executeand navigate in adrilldown report.

Business Example

The cross-application drilldown reporting function can also be used to create

financialstatements. Youwillrunadeliveredbalancesheet/profitandlossreport

toexplorethefeaturesprovidedbythisreportingtool.

Task:

Create a new session.

1. Createfinancial statementsusing the Actual/Actual Comparison forYear

drilldown report. Run the report for your company code AC## and the

current fiscal year. Use the financial statement version that you created

(FS##). Within the output list of the report, drill down to the line items

which make up the account “Salaries”.

第 38 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Solution 2: Drilldown Reporting

Task:

Create a new session.

1. Createfinancial statementsusing theActual/Actual Comparison for Year

drilldown report. Run the report for your company code AC## and the

current fiscal year. Use the financial statement version that you created

(FS##). Within the output list of the report, drill down to the line items

which make up the account “Salaries”.

a) Call up drilldown report

Menu path to create a new session:

System → Create Session

Menu path for the report: Accounting → Financial Accounting

→ General Ledger → Information System → General Ledger

Reports(New) → Financial Statement / Cash Flow → General →

Actual/Actual Comparisons→ Financial Statement: Actual/Actual

Comparisons

Enter the following data:

Enter Currency Type: 10

Company Code: AC##

FIS Annual Rep.Struc: FS##

Enter Ledger :0L

Reporting Year: Current year

Reporting Period from: 1

Reporting Period To: 16

Enter Comparison Year: Previous Year

Enter comparison Per.From: 1

Enter comparison Per.To: 16

Execute the report.

Expandtheprofitandlossstatementbyclickingthe“+”totheleftof

the Profit and loss statement line.

Continue to expand the following:

+ Staff costs

Continued on next page

第 39 页 / 共 417 页

AC205 Lesson: Drilldown Reporting

+ Wages

+ Salaries

Place the cursor on the selected row in the column for the current

fiscal year.

Choose Goto → Line Items

Check the line items for this account.

(Optional) Display the line items by double-clicking them. In the

document display, choose theDocument Overviewicon to viewthe

第 40 页 / 共 417 页

Unit2: TheFinancialStatements AC205

Lesson Summary

You should now be able to:

• Createfinancialstatementsusingadrilldownreport

第 41 页 / 共 417 页

AC205 Unit Summary

Unit Summary

You should now be able to:

• Identifywhereinthesystemyouexecutethefinancialstatementprogram

• Describethepurposeofthefinancialstatementversion

• Create,change,anddisplayfinancialstatementversions

• Createfinancialstatementsusingadrilldownreport

第 42 页 / 共 417 页

UnitSummary AC205

第 43 页 / 共 417 页

第 44 页 / 共 417 页

第 45 页 / 共 417 页

Unit 3

Fixed and Current Assets

Unit Overview

Thisunitintroducesthepre-closingactivitiesinAssetAccountingandMaterials

Managementand,inparticular,theireffectsonGeneralLedgerAccounting.

Unit Objectives

After completing thisunit, you will beableto:

• Outline the impact of posting book and tax depreciation within Asset

AccountingonperiodicclosingactivitieswithinGeneralLedgerAccounting.

• ExplainhowthephysicalinventoryprocedurecanleadtoaG/Lposting

• DescribethemonthlymaintenanceoftheGR/IRclearingaccountinMM

• CarryouttheanalysisoftheGR/IRaccountforyear-endclosing

• Identifythevariousyear-endvaluationmethodsforworkinprocessandfor

material thatisprocuredinternallyandexternally

Unit Contents

Lesson: Fixed Assets ...........................................................34

Exercise 3: Fixed Assets...................................................41

Lesson: Current Assets.........................................................49

Exercise 4: Current Assets.................................................57

第 46 页 / 共 417 页

Unit3: FixedandCurrentAssets AC205

Lesson: Fixed Assets

Lesson Overview

ThislessonprovidesanoverviewoftheclosingactivitiesinAssetAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• Outline the impact of posting book and tax depreciation within Asset

AccountingonperiodicclosingactivitieswithinGeneralLedgerAccounting.

Business Example

Assetsaredisplayedontheasset-sideofthebalancesheetandaregroupedinto

fixedassetsandcurrentassets. Fixedassetsincludeallobjectsthatthecompany

usesonapermanentbasis. InAssetAccounting,objectsareenteredonaquantity

andvaluebasis. Anychangesarealsoposted. Forlegalreportingpurposes,some

of theserecordshave tobeprepared or adjusted.

Figure 12: Overview: Asset Closing Operations

Year-endclosingcanbedividedintotwomaincategories:

• Legalrequirements(preparationsrequiredbythetaxauthorities)

• Technicalandorganizationalrequirements(preparationsthataretechnically

requiredorneededtosupporttheaccountingorganization)

第 47 页 / 共 417 页

AC205 Lesson: Fixed Assets

Withthefiscalyearchangeprogram,thefiscalyearchangeiscarriedoutintheold

fiscalyear,andcarriesforwardtheassetaccountbalancetothenewfiscalyear.

Atthebeginningofthenewfiscalyear,atechnicalreconciliationiscarriedout,

which compares the transaction figures in Asset Accounting with those in the

relevant G/L accounts.

Theinventoryisthencarriedoutandtheadjustmentsdetectedintheinventoryare

posted. Thedepreciationpostingrunpoststhedepreciationinthegeneralledger.

Since only one depreciation area can forward its APC values postings to the

general ledgeronline, aspecial programhasto beusedtoposttheAPCvalues

postingsinotherrelevantdepreciationareastothegeneralledger(periodicAPC

values posting).

The asset history sheet can then be generated.

Hint: The closing processes may vary from country to country. You

trainercanprovideyouwithinformationonspecialproceduresthatmay

be required in your country.

Figure 13: Depreciation Posting Program

第 48 页 / 共 417 页

Unit3: FixedandCurrentAssets AC205

The depreciation position program RAPOST2000 can be used to record (if

required)

• Ordinary(bookandcost-accounting)depreciation

• Taxspecialdepreciationortheallocationandwriteoffofreservesforspecial

depreciationonthebasisoftaxspecialdepreciation

• Unplanneddepreciation(orothermanuallyplanneddepreciation)

• Imputed interest

• APCrevaluationbelow/abovetheaccumulateddepreciation.

TheprogramRAPOST2000postsdirectlytothegeneralledgeraccountsand

additionalaccountassignmentobjects. Thetestrunchecksallerrorsthatmay

arise(suchaslockedcostcenters)anddisplaystheseinanerrorlist.

PostingscanonlybemadetoonerealCOaccountassignmentobject. Additional

statistical postingscan bemadeto other objects.

Figure 14: Fiscal Year Change/Year-End Closing

Thesystemunderstandsfiscalyearchangeasthecreationofanewfiscalyearfor

acompanycode. Withafiscalyearchange, theassetvaluesfromtheoldfiscal

yeararecumulativelycarriedforwardtothenewfiscalyear. Fromthispointon,

youcanmakeassetpostingswithareferencedateinthenewfiscalyear. Atthe

sametime,however,youcancontinuetomakepostingstotheoldfiscalyear.

Youcannotchangethefiscalyearbeforethelastperiodoftheoldfiscalyear.

第 49 页 / 共 417 页

AC205 Lesson: Fixed Assets

SAP provides you with a check report for year-end closing. It checks the

following:

• Whetheralltheassetsaccruedinthefiscalyearhavebeenactivated.

• Whetherthefiscalyearchangehasbeencompletedforallassets

• Whether depreciation was fully posted

• Whether errors exist (such as an incorrectly defined depreciation key for

the depreciation calculation)

• Whethertheassetbalancesfromdepreciationareasforperiodicpostinghave

been posted in full to the general ledger.

Inaddition, if theprogramfindsno errors, it updatesthelast closed fiscalyear

for eachdepreciationarea. After you haveruntheprogram, youcannolonger

post into the old year.

Figure 15: The Asset History Sheet

The asset history sheet is the most important and comprehensive report for

closing. Asinthecaseofbalancesheets,thestructureoftheassethistorysheet

largely depends on country-specific requirements. For this reason, different

versions of asset history sheetscan becreated.

Each version of an asset history sheet contains different history sheet groups,

such as

• Book valuesat thebeginningofthefiscal year

• Acquisitions

• Retirements

• Repostings

• Depreciation

第 50 页 / 共 417 页

Unit3: FixedandCurrentAssets AC205

• Book values at the end of the fiscal year

Asset UnderConstruction (Optional Theory)

The Settlement of assets under construction without integration with

InvestmentManagement(IM)isofparticularinteresthere, becauseassets

under construction are relatively rare

Settlement of assets under construction (AuC) can be mapped in Asset

Accounting

Assets you produce yourself have two phases that are relavant to Asset

Accounting:

a) The Under Construction Phase

b) The useful life phase

Generally, the assets have to be shown in two different balance sheet

itemsduringthesetwophases. Therefore, theyhavetobemanagedusing

differentobjectsorassetsmasterrecordsfor theunder-constructionphase

tocompletedassetisreferredtohereascapitalizationoftheassetunder

construction. Youcanmanagethe‘underconstructionphase’inFI-AAin

thefollowingways(dependingonthefunctionsyouneed);

Asa“normal”assetmasterrecord(forsummarysettlement)

Asanassetmasterrecordwithlineitemmanagement

Whenyoucapitalizetheassetunderconstruction,youtransferthevaluesto

oneormorecompletedassets. Thistransfer iseither donein alump sum

or with line item settlement.

WhenCapitalizingtheasset underconstruction, thesystemautomatically

separatesthetransactionsfromthepreviousyearsfromthecurrentyear. This

is done by usingdifferent transactiontypes.

Ifyouhavemoreextensivecapitalinvestmentmeasures,youhavetheoption

of using SAP ERP Investment Management (IM). This enables you to

represent capitalinvestmentssimultaneouslyasassetsunderconstruction

(for accounting purposes) and internal orders or projects(for controlling

purposes)

WhenPerforming alineItemsettlement of an asset under constructionis

oneor morecompletedassets, proceedasfollows:

Select all line item that you want to settle in the same proportion to the

same receiver.

Definedistribution rulesfor these line items.

Post the settlement of line items to the specified receivers using the

distribution rule.

第 51 页 / 共 417 页

AC205 Lesson: Fixed Assets

Notethatthispostingproceduresettlesalllineitemstowhichadistribution

rule is assigned.

Ifyouwanttosettleusingamounts, thenyouhavetoselectanddistribute

one line item after the other

Whenyousettle,youdonothavetosettlealllineitemsatonce,andyoudo

nothavetodistribute100percentofeachlineitem.

Foranassetunderconstruction,youcanusethedistributionrulegroupsthat

you already created.

第 52 页 / 共 417 页

Unit3: FixedandCurrentAssets AC205