AC205_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

第 53 页 / 共 417 页

AC205 Lesson: Fixed Assets

Exercise 3: Fixed Assets

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ChangethefiscalyearinAssetAccountingintestmode

• Post depreciation

• Explaintheyear-endclosingactivitiesinAssetAccounting

Business Example

Inpreparationforyear-endclosing,youneedtoreviewtheclosingactivitiesfor

Asset Accounting.

Formonth-endclosing,youneedtoexecuteadepreciationpostingruntorecord

depreciationexpensesforthecurrentperiodandtoposttheresultstothegeneral

ledger.

Task 1:

Carry out the following task.

1. Executethe“FiscalYearChange”programforyourcompanycodeAC##IN

TESTMODEonly. Checkthedocumentationthatisdisplayed.

Hint: If the“Limitation online”message appears, choose“Yes”

to continue processing.

Task 2:

Process an unplanned depreciation run for the current periodin your company

code. Checktheeffectsofthisclosingprocessonyourfinancialstatementsfrom

the general ledger.

1. UsethereportvariantVAR##thatyoucreatedearliertocheckthefinancial

statements(RFBILA00)beforepostingdepreciation. Atthispointintime,

you will seetheasset acquisitionvalue only.

2. Inasecondsession,executeanunplanneddepreciationpostingrunforyour

companycodeAC##forthecurrentperiod. Executetheupdaterun(deselect

the Test Run indicator). Use printer LP01.

Hint: Rememberthatyouhavetoexecuteadepreciationpostingrun

inthebackground. ChooseImmediateProcessing.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

3. Nowtakea look at thelogand thedocumentsfor thedepreciationrun in

your company codeAC##for thecurrentperiod.

4. YouusetheAssetExplorertocheckthedepreciation(underPostedValues)

for thedepreciationareas01(bookdepreciation) and20(costaccounting

depreciation).

5. Return toyour original session torecreatethe financial statements. Now

you will see the depreciation posting in the balance sheet (accumulated

depreciation)andintheP&L(ordinarydepreciation).

Task 3:

Answer the following questions about year-end closing activities in Asset

Accounting.

1. Nametheyear-endactivitythathastobeperformedwithinFI-AAinorder

to be able to post to asset accounts in the new fiscal year. When should

this activity be performed?

2. Namethechecksthatareperformedbeforethepreviousyearisclosedwith

theyear-endclosingprograminAssetAccounting.

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AC205 Lesson: Fixed Assets

Solution 3: Fixed Assets

Task 1:

Carry out the following task.

1. Executethe“FiscalYearChange”programforyourcompanycodeAC##IN

TESTMODEonly. Checkthedocumentationthatisdisplayed.

Hint: If the“Limitation online”message appears, choose“Yes”

to continue processing.

a) Carry outthefiscal year changein test mode

Menu path for fiscal year change:

Accounting → Financial Accounting → Fixed Assets → Periodic

Processing → Fiscal Year Change

Enter the following data:

Company code(s): AC##

New Fiscal Year: Current year + 1

Test Run: Set indicator

Execute the report.

Hint: If the “Limitation online” message appears, choose

“Yes” to continue processing.

Onceyouhavecheckedthereport,returntothemainmenu.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

Task 2:

Process an unplanneddepreciation run for the current periodin your company

code. Checktheeffectsofthisclosingprocessonyourfinancialstatementsfrom

the general ledger.

1. UsethereportvariantVAR##thatyoucreatedearliertocheckthefinancial

statements(RFBILA00)beforepostingdepreciation. Atthispointintime,

you will seetheasset acquisitionvalueonly.

a) Call up the report (RFBILA00)

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System →General LedgerReports (New)→ Financial Statement /

CashFlow→ General→ Actual/Actual Comparrisons→Financial

Statement

Select a variant:

Goto →Variants→Get... . EnterVAR##.

Choose Execute to select the variant.

Execute the report.

Afteryouhavecheckedthereport, returntotheFinancialStatement

screen.

Continued on next page

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AC205 Lesson: Fixed Assets

2. Inasecondsession,executeanunplanneddepreciationpostingrunforyour

companycodeAC##forthecurrentperiod. Executetheupdaterun(deselect

the Test Run indicator). Use printer LP01.

Hint: Rememberthatyouhavetoexecuteadepreciationpostingrun

inthebackground. ChooseImmediateProcessing.

a) Executeanunplanneddepreciationpostingrun

Hint: Rememberthatyoumustexecuteadepreciationposting

run in the background.

Choose Immediate Processing.

Menu path to create a new session:

System – Create Session

Menupathfor thedepreciation program:

Accounting → Financial Accounting → Fixed Assets → Periodic

Processing→DepreciationRun→Execute

Enter the following data:

Company Code: AC##

Fiscal Year: Current year

Posting Period: Current period

SelectUnplannedPostingRun. DeselecttheTestRunindicator.

ChooseProgram→ExecuteinBackground.

Enter LP01 as the output device.

Choose Enter.

Choose start time: Immediate.

Save.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

3. Nowtakea look at thelogand thedocumentsfor thedepreciationrun in

your company codeAC##for thecurrentperiod.

a) Menu path for the log:

Accounting → Financial Accounting → Fixed Assets → Periodic

Processing→DepreciationRun→DisplayLog

Enter the following data:

Company Code: AC##

Fiscal Year: Current fiscal year

Posting period: Current period

Set the List Assets indicator.

Whentheassetshavebeenlisted,double-clickonDocumentNumber

to branch to the accounting document (documents in Accounting).

Takealookattheaccountingdocumentandthengobacktothemain

Asset Accounting menu.

4. YouusetheAssetExplorertocheckthedepreciation(underPostedValues)

for thedepreciationareas01(bookdepreciation) and20(costaccounting

depreciation).

a) Menu path for the Asset Explorer:

Accounting → Financial Accounting → Fixed Assets → Asset →

Asset Explorer

Enter the following data:

Company Code: AC##

Asset: ENGINE##

Fiscal year: Current fiscal year

Forthisasset,choosethedepreciationarea01bookdepreciationand

gotothePostedValuestabpagetodisplaythedepreciationamounts.

Repeatthisstepfordepreciationarea20,costaccountingdepreciation.

5. Return toyour original session torecreatethe financial statements. Now

you will see the depreciation posting in the balance sheet (accumulated

depreciation)andintheP&L(ordinarydepreciation).

a) Createfinancial statements(RFBILA00)

ExecutethereportagainfromtheFinancialStatementscreen.

Continued on next page

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AC205 Lesson: Fixed Assets

Task 3:

Answer the following questions about year-end closing activities in Asset

Accounting.

1. Nametheyear-endactivitythathastobeperformedwithinFI-AAinorder

to be able to post to asset accounts in the new fiscal year. When should

this activity be performed?

a) Questionsontheyear-endclosingactivitiesinAssetAccounting

Nametheyear-endactivitythathastobeperformedwithinFI-AAin

ordertobeabletoposttoassetaccountsinthenewfiscalyear. When

should this activity be performed?

Thefiscalyearchangeprogramdisplaysfieldsforenteringanew

annualvalueforeachasset. Theearliestyoucanstartthisprogram

isinthelastpostingperiodof the'old'year.

2. Namethechecksthatareperformedbeforethepreviousyearisclosedwith

theyear-endclosingprograminAssetAccounting.

a) Thecheckreportforyear-endclosingchecks:

• Whether all the assets accrued in the fiscal year have been

activated.

• Whetherthefiscalyearchangehasbeencompletedforallassets

• Whether depreciation wasfullyposted

• Whethererrorsexist(suchasanincorrectlydefineddepreciation

key for the depreciation calculation)

• Whethertheassetbalancesfromdepreciationareasforperiodic

postinghavebeenpostedinfulltothegeneralledger.

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Unit3: FixedandCurrentAssets AC205

Lesson Summary

You should now be able to:

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

AccountingonperiodicclosingactivitieswithinGeneralLedgerAccounting.

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AC205 Lesson: Current Assets

Lesson: Current Assets

Lesson Overview

This lesson provides an overview of the closing activities in Materials

Management.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ExplainhowthephysicalinventoryprocedurecanleadtoaG/Lposting

• DescribethemonthlymaintenanceoftheGR/IRclearingaccountinMM

• CarryouttheanalysisoftheGR/IRaccountforyear-endclosing

• Identifythevariousyear-endvaluationmethodsforworkinprocessandfor

material thatisprocuredinternallyandexternally

Business Example

Currentassetsincludeallobjectsthatthecompanydoesnotuseonalong-termor

permanentbasis. Instead,theseassetsareusedforsales,consumption,orother

short-termactivities. Stockscan bedeterminedandvaluatedonthebasisofan

initialentryofstockbalances. YouneedtocheckthattheSAPsystemcanmeet

your country-specific legal requirements.

Figure 16: Physical Inventory Procedure

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Unit3: FixedandCurrentAssets AC205

Thephysicalinventoryproceduredeterminesthequantityofstockstobedisplayed

onthebalancesheet. SAPERPsupportsthefollowingmethods:

• Continuousinventorymethod: Stocksarecountedthroughouttheentire

fiscalyear. Everymaterialhastobephysicallycountedatleastonceduring

the course of the year.

• Periodic inventory method: All stocks are physically counted on the

balancesheetkeydate. Everymaterialhastobecountedonthisdate. During

thecount,theentirewarehouseisblockedfromanymaterialmovements.

• Cycle counting method: This also involves a physical inventory count.

Thematerialstocksarecountedat regularintervalsduringthefiscalyear.

Theinterval or cyclein whichamaterial iscounted dependsonthecycle

counting indicator set for the material.

Theactualquantitycountedwithinthecourseofaphysicalinventoryisenteredin

thematerial master recordasthenewquantity forthematerial. Thedifference

betweenthequantitycountedandthequantityrecordedinthesystemisposted

in Materials Management.

If there is a reduction in stock, the following posting is made in Financial

Accounting:

• (DR)“Expensefromphysicalinventorydifferences”

• (CR) “Stock value adjustment”

Figure17: Three-Step Reconciliation (StandardProcedure)

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AC205 Lesson: Current Assets

Thethree-stepreconciliationisthestandardprocedureforpostingprocurement

transactionsinFinancialAccounting. Theprocedureinvolvesthefollowingthree

steps:

• Purchase order

This is carried out exclusively in MM. No data is posted in Financial

Accounting.

• Goods receipt

Toupdatetheinventory,amaterialdocumentiscreatedinMM.Atthesame

time, a document is created in FI, which is used to post the value of the

goodstothematerialstockaccountortheconsumptionaccount(debit)and

tothegoodsreceipt/invoicereceiptaccount(credit).

• Invoice receipt

ThevendorinvoiceispostedinMMandadocumentiscreatedinFIatthe

sametime. ThisFIdocumentcontainstheinvoiceamountthatispostedto

thegoodsreceipt/invoicereceiptaccount(debit)andtothevendoraccount

(credit).

Thelasttwostepscanbecompletedinreverseorder,dependingontheorderin

which thegoods and the invoice arereceived.

Thegoodsreceipt/invoicereceiptaccountensuresthatgoodswerereceivedfor

each invoice and vice versa.

Figure 18: Maintain GR/IR Clearing Accounts

The GR/IRclearing account ismaintainedin MaterialsManagement when the

quantityof amaterial delivered andthequantity invoiced differ andnofurther

materials are expected.

We recommend maintaining the GR/IR clearing account on a monthly basis.

Thismeansthatpurchaseorders,andthusaccountstoo,canbeadjustedassoon

after the actual transactions as possible.

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Unit3: FixedandCurrentAssets AC205

Closing activities in Financial Accounting also involve analyzing the GR/IR

clearing accountand ensuring thatthebalanceiszero(goodsdeliveredbut not

invoiced/goodsinvoicedbutnotdelivered: RFWERE00).

Figure 19: GR/IR Analysis

TheGR/IRclearingaccountrecordsall thegoodsandinvoicesreceived. Ifthe

balanceof theGR/IRaccount isnot zero onthebalancesheet key date, thisis

because

• Goodswereinvoicedbythekeydatebuthavenotyetbeendeliveredor

• Goodsweredeliveredbythekeydatebuthavenotyetbeeninvoiced

The first case is an example of receivablesfrom the vendor and the second of

payablestothevendor. Accordingly,thebalancemustbedisplayedseparatelyon

either the asset side or the liabilities side.

A special program analyzes the GR/IR account for this purpose and posts the

balancetoeitheran“invoicedbutnotdelivered”accountora“deliveredbutnot

invoiced”account. Atthesametime,thepostingisreversedforthefirstdayof

thenextperiod,sincethistransferpostingwouldproduceincorrectresultsduring

the day-to-day activities.

An adjustment account is usually used to clear this entry. TheGR/IRclearing

accountanditsadjustmentaccountarecontainedintheappendixtothebalance

sheet.

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AC205 Lesson: Current Assets

Figure 20: Stock Valuation

Three groups of stocks have to be valuated:

1. Therawmaterials,supplies, andconsumables(RSC)

Thesestocksareusuallyprocured externally andare, therefore, managed

withamovingaverageprice. Onthebalancesheet,thevaluefortheRSC

accountiscalculatedfromthecurrentmovingaveragepriceandthestock

quantity.

2. Work in process (WIP)

Thesestocksareusuallyproducedinternallyandarethereforevaluatedwith

a standard price. The WIP value on the key date cannot be seen on the

balancesheetunlessadditionalstepsarecarriedout.

3. Finished goods

If,however,thegoodsmanufacturedin-househavealreadybeenproduced

andpostedtothewarehouse,thevalueiscalculatedfromthestockquantity

and the standard price of the goods.

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Unit3: FixedandCurrentAssets AC205

Figure 21: Stock Valuation: RSC

Balance sheet valuation:

You can valuate stocks for the balance sheet in two ways: Lowest value

determinationaccordingtocurrentmarketprices(RMNIWE00)andlowestvalue

determinationaccordingtorateofmovement/rangeofcoverage(RMNIWE10/20).

Youcanusebothmethodsseparately(single-levelprocedure)orincombination

(multi-level procedure).

Value determination:

Youcandeterminemarketpricesonthebasisofgoodsreceiptsorinvoicereceipts,

for example. You can provide percentage devaluations for stocks that are not

fast-movingor thathavealargerangeofcoverage.

Price update in the material master:

Todocumenttheresultsofthelowestvaluedeterminationinthematerialmaster,

youcanupdatethevaluesdeterminedinthepricefieldsinthematerialmaster. You

canalsoprovideanewstandardprice. Inthiscase,youdonotneedtocarryoutthe

nextstep,“therevaluationoftotal”,sincethevaluationapproachonthebalance

sheetiscalculateddirectlyfromthestockquantityandthe(new)standardprice.

Revaluation of total:

If the standard price isnot updated in thematerial master, you usually haveto

post the total manually. The program RMNIWE90 (Balance sheet value per

account) provides the amount for posting the total. The posting record is as

follows: Expense from value adjustment RSC to value adjustment RSC. The

postingdisplaysthevalueadjustmentintheP+Lstatementandadjuststhestock

value on the balance sheet.

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AC205 Lesson: Current Assets

Figure 22: Stock Valuation: WIP

Aproduction order consistsof six transactions. The first four transactionsare

partiallyconfirmedonthebalancesheetkeydate. Theproductionorderisstillin

productionandthegoodshavenotyetbeenpostedtothewarehouse.

WIPiscalculatedonthekeydate. ThisdeterminestheWIPvaluethatistobeused.

The settlement of the production order displays the value of the WIP on the

balancesheetand,atthesametime,poststhechangeinstockintheP+Lstatement.

After thebalancesheetkey date, the production orderisfinallyconfirmedand

settled. ThiscausestheWIPtobecanceled(inthesubsequentperiod,thekeydate

postingisreversed). Thebalancesheetdisplaysthevalueofthefinishedproducts

and, atthesametime, theproductionorderiscredited.

YoucancalculatetheWIPonthebasisofeithertheactualcostsincurredforthe

orderorthetargetcostsforcompletedtransactions(dependingonthebasisofthe

typeofproductionorder). Inthecaseoftheactualcostsmethod,theWIPvalue

ofanorderisthedifferencebetweentheactualcostdebitandthetotalcreditfor

partialdeliveries. Withthetargetcostsmethod,youcalculatetheWIPvalueby

multiplyingthequantityremainingaftereachtransactionbytheplannedcostsfor

thistransaction. Youusethecurrentstandardcostestimateortheversion-specific

costestimate(repetitivemanufacturing)todeterminetheplannedcosts. Inboth

cases,youdetermineinCustomizingwhichcostapportionmentistobecapitalized.

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Unit3: FixedandCurrentAssets AC205

Figure23: StockValuation: FinishedProducts/InventoryCosting

Costing run:

Whencostingamaterialwithaquantitystructure(CK11N),youusethecosting

varianttodeterminewhetherthecostingrunreferstotaxorbookinventorycosting.

Value determination/price update:

YouspecifyinCustomizinghowthevaluesaredeterminedandwherethecosting

results are updated.

Rawmaterials,supplies,andconsumablesthatareusedinyourfinishedproducts

weregivenanewbasisforvaluation,duetothelowestvaluedetermination,for

example. Thecostingrunusesthesenewvaluationbasesandshowsthechange

in the costed finished product.

Revaluation of total:

Ifthestandardpriceisnotupdatedinthematerialmaster,youusuallyhavetopost

the total manually. The costing run provides the amount for posting the total.

The posting record is as follows: Expensefrom value adjustment FG to value

adjustmentFG.ThepostingshowsthevalueadjustmentintheP+Lstatementand

adjusts the stock value on thebalance sheet.

第 69 页 / 共 417 页

AC205 Lesson: Current Assets

Exercise 4: Current Assets

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Execute the lowest value determination for a material and post the price

adjustment

• Analyze the GR/IR clearing account

• DescribetheGR/IRclearingaccountanalysisfunction

Business Example

You will also revalue materials at the end of the year using the lowest value

determinationmethod. ChecktheeffectsinMaterialsManagementandFinancial

Accounting.

Your manager also wants to know what steps are required to bring the GR/IR

clearingaccount balancetozerofor year-end reporting. Youshould nowcarry

out the analysis.

Task 1:

DeterminethelowestvalueforyourmaterialT-AC205-##andthenrevalueit.

1. Review the balance sheet/profit and loss statement (RFBILA00) for

inventorybalances(rawmaterials)beforepostingthematerialrevaluation

fromthelowestcostdetermination. UsethereportvariantVAR##thatyou

created earlier.

2. Inasecondsession,reviewthecurrentmaterialpriceandvalueformaterial

T-AC205-## in plant AC##. Make a note of the standard price of the

material,thetotalstock(quantity),totalvalue,andthepreviouspricefrom

theAccounting1viewofthematerialmasterrecord.

3. Createapurchaseorderfor100pieces(pc)ofrawmaterialT-AC205-##at

a cost of EUR 8 for plant AC## and storage location 0001 from vendor

T-F00A00. UsepurchasingorganizationPurchaseOrgAC##,purchasing

group G. Oswald (030), and company code AC##. Make a note of the

purchase order number.

4. Youreceive the material from your purchase order into theinventory for

storage location 0001 in plant AC##. To do so, use the 'goods receipt'

follow-on function for your purchaseorder.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

5. Display the accounting document generated for the goods receipt in the

previousstep. Notethatthevalueofthematerialpostedtothestockaccount

isthegoodsreceiptquantitymultipliedbythecurrentstandardpriceofthe

material. Thedifferencebetweenthestandardpriceandthepurchaseorder

priceisposted to apricedifferenceaccount.

6. Return to your original session to recreate the financial statements. The

increasein stock fromthe goods receipt isreflectedin thematerial stock

account balance.

7. DeterminethelowestvalueforyourmaterialT-AC205-##inyourcompany

codeAC##. Usetoday'sdateasthekeydatetodeterminethelowestvalue

and the receipt prices and order prices to determine the market prices.

Makesurethatreceiptsandpurchaseordersareintheselectedpostingtime.

Youdefinethattheresultsaretobeupdatedtothedatabasebymeansofdirect

input. Thematerialmasterrecordisthusupdatedwiththeloweststandardor

marketpriceandthematerialisrevaluedintheinventory(updateprices).

8. Displaythematerialstockvalueagain(Accounting1viewinthematerial

master record) for your material T-AC205-## in plant AC## in MM to

seetheresultof the revaluation. Makeanoteof thestandardpriceof the

material,thetotalstock(quantity),totalvalue,andthepreviousprice.

Standard price: _____________________

Total stock: _____________________

Total value: _____________________

Previous price: _____________________

9. Return to your original session to recreate the financial statements. On

the balance sheet, the stock account for your material now reflects the

currentvaluation. Thedifferencebetweenthisvalueandtheoriginalvalue

is displayed on the P&L statement in the “Loss from valuation of own

materials” account.

Task 2:

Hint: Tocarryoutthisexercise, youneedtheresult from exercise1-4

(post goods receipt).

1. TheGR/IRclearingaccounthastobeanalyzedanditsbalancereducedto

zeroonthebalancesheetkeydate. Firstcheckthebalancestatementtofind

thebalanceoftheGR/IRclearingaccount(191100).

2. WhichprogramcanyouusetoanalyzeyourGR/IRclearingaccountsand

what doyouhave todo in Customizing to enabletheprogramto operate

properly? Checktheentriesin Customizing.

Continued on next page

第 71 页 / 共 417 页

AC205 Lesson: Current Assets

3. ExecutethereportforanalyzingtheGR/IRclearingaccountinyourcompany

code AC##. Choosethedocumenttype: GeneralG/LAccounts. Analyze

account191100usingtheendofthecurrentmonthasthekeydateandthe

postingdate. Thereversalpostingdateistheendofthesubsequentmonth.

Createabatchinput sessionand thenprocessit.

4. Returnto thesessionwith thefinancial statements(RFBILA00) tocheck

howthereclassifiedaccountsaredisplayedinthefinancialstatements,using

the “end of the current month”askey date.

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Unit3: FixedandCurrentAssets AC205

Solution 4: Current Assets

Task 1:

DeterminethelowestvalueforyourmaterialT-AC205-##andthenrevalueit.

1. Review the balance sheet/profit and loss statement (RFBILA00) for

inventorybalances(rawmaterials)beforepostingthematerialrevaluation

fromthelowestcostdetermination. UsethereportvariantVAR##thatyou

created earlier.

a) LowestvaluedeterminationformaterialT-AC205-##.

Check material stock accounts

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System →General LedgerReports (New)→ Financial Statement /

Cash Flow → General→ Actual/Actual Comparisons→ Financial

Statement

Select a variant:

Goto → Variants → Get

Enter VAR##.

Choose Execute to select the variant.

Execute the report.

Onceyouhavecheckedthereport,returntotheFinancialStatement

screen.

Continued on next page

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AC205 Lesson: Current Assets

2. Inasecondsession,reviewthecurrentmaterialpriceandvalueformaterial

T-AC205-## in plant AC##. Make a note of the standard price of the

material,thetotalstock(quantity),totalvalue,andthepreviouspricefrom

theAccounting1viewofthematerialmasterrecord.

a) CheckmaterialpriceformaterialT-AC205-##

Menu path to create a new session:

System → Create Session

Menupath todisplay materialstockvalue:

Logistics→MaterialsManagement→MaterialMaster→Material

→ Display → Display Current

Inthe Material field, enter T-AC205-##.

Choose Enter.

Select the Accounting 1 view.

Choose Enter.

In the 'Plant' field, enter AC##.

Choose Enter.

Checkthecurrentvaluesfortherelevantfields.

Return to the main menu.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

3. Createapurchaseorderfor100pieces(pc)ofrawmaterialT-AC205-##at

a cost of EUR 8 for plant AC## and storage location 0001 from vendor

T-F00A00. UsepurchasingorganizationPurchaseOrgAC##,purchasing

group G. Oswald (030), and company code AC##. Make a note of the

purchase order number.

a) Create purchase order

Menu path to create a purchase order:

Logistics→MaterialsManagement→Purchasing→PurchaseOrder

→Create→Vendor/SupplyingPlantKnown

Enter the following data:

Vendor: T-F00A00

Doc. Date: Today's date minus 4weeks

OntheOrg. Datatab(icon: Header),enterthefollowinginformation:

Purchasing Org.: AC##

Purch. Group: 030 (G. Oswald)

CompanyCode: AC##(trainingcoursecompanycode##)

Choose“ItemOverview”(ifthisisnotalreadyopen).

Inthefirst lineitem, enterthefollowingdata:

Material: T-AC205-##

PO Quantity: 100

Deliv. Date: Today's date

Net Price: 8

Plnt: AC##

Storage location: 0001

Save.

Makeanoteof thepurchaseorder number.

Return to the main menu.

Continued on next page

第 75 页 / 共 417 页

AC205 Lesson: Current Assets

4. Youreceive the material from your purchase order into theinventory for

storage location 0001 in plant AC##. To do so, use the 'goods receipt'

follow-on function for your purchaseorder.

a) Post goods receipt

Menu path for goods receipt:

Logistics→MaterialsManagement→Purchasing→PurchaseOrder

→Follow-OnFunctions→GoodsReceipt

Enter the following data:

Purchaseorder: Yourpurchaseorderfromthepreviousstep

Enter

Inthedetaildataarea,choosetheWheretabpage:

Storage Location: 0001

Choose Enter.

Choose “Item ok”.

Save.

Make anote of the document number.

DO NOT EXIT THIS SCREEN

5. Display the accounting document generated for the goods receipt in the

previousstep. Notethatthevalueofthematerialpostedtothestockaccount

isthegoodsreceiptquantitymultipliedbythecurrentstandardpriceofthe

material. Thedifferencebetweenthestandardpriceandthepurchaseorder

priceis postedto a pricedifferenceaccount.

a) Display accounting document

Goodsreceipt: ChooseinputhelpforExecutableActionandchoose

Display instead of Goods Receipt.

Enter the material document number that you noted (if this is not

proposed).

Choose Enter.

Inthedocumentheader(icon: documentheader),chooseDoc. info.

Choose FI Documents.

Choose Accounting Document.

Checkthepostingsgeneratedbythegoodsreceipt

Return to the main menu.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

6. Return to your original session to recreate the financial statements. The

increasein stock fromthe goods receipt isreflectedin thematerial stock

account balance.

a) Createbalancesheet tochecktheincreaseinstockasaresult of

the goods receipt

FromtheFinancialStatementscreen(RFBILA00),executethereport

again. After you have checked the report, return to the Balance

Sheet/P+L Statement screen.

7. DeterminethelowestvalueforyourmaterialT-AC205-##inyourcompany

codeAC##. Usetoday'sdateasthekeydatetodeterminethelowestvalue

and the receipt prices and order prices to determine the market prices.

Makesurethatreceiptsandpurchaseordersareintheselectedpostingtime.

Youdefinethattheresultsaretobeupdatedtothedatabasebymeansofdirect

input. Thematerialmasterrecordisthusupdatedwiththeloweststandardor

marketpriceandthematerialisrevaluedintheinventory(updateprices).

a) Menupathforlowest valuedetermination:

Logistics →Materials Management→Valuation →BalanceSheet

Valuation→DeterminationofLowestValue→MarketPrices

Enter the following data:

Company Code: AC##

Key Date: Today's date

Material: T-AC205-##

Choose Market Price.

DeselectalltheindicatorsexceptReceiptPricesandOrderPrices.

Checkthatyourpurchaseorderandgoodsreceiptareintheselected

posting time.

Choose Comparison Price and set the Current Material Price

indicator.

Choose Enter.

Set the Database Update indicator.

Choose Change Material Prices.

ChooseDirectUpdateandenterasapostingdatethecurrentdate.

Choose Enter.

Execute the program.

The system displays a list of the price changes. Return to the main

menu.

Continued on next page

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AC205 Lesson: Current Assets

8. Displaythematerialstockvalueagain(Accounting1viewinthematerial

master record) for your material T-AC205-## in plant AC## in MM to

see theresultof therevaluation. Makea noteofthestandardpriceof the

material,thetotalstock(quantity),totalvalue,andthepreviousprice.

Standard price: _____________________

Total stock: _____________________

Total value: _____________________

Previous price: _____________________

a) Display material master for T-AC205-##

Menupath todisplay materialstockvalue:

Logistics→MaterialsManagement→MaterialMaster→Material

→ Display → Display Current

IntheMaterialfield, enter T-AC205-##. ChooseEnter. Select the

Accounting 1 view.

Choose Enter.

In the Plant field, enter AC##.

Choose 'Enter'.

Checkthecurrentvaluesfortherelevantfields.

Standardprice: _____________________

Total stock: _____________________

Total value: _____________________

Previousprice: _____________________

9. Return to your original session to recreate the financial statements. On

the balance sheet, the stock account for your material now reflects the

currentvaluation. Thedifferencebetweenthisvalueandtheoriginalvalue

is displayed on the P&L statement in the “Loss from valuation of own

materials” account.

a) Create balance sheet

FromtheFinancialStatementscreen(RFBILA00),executethereport

again.

Afteryouhavecheckedthereport, returntotheFinancialStatement

screen.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

Task 2:

Hint: Tocarryoutthisexercise, youneedtheresult from exercise1-4

(post goods receipt).

1. TheGR/IRclearingaccounthastobeanalyzedanditsbalancereducedto

zeroonthebalancesheetkeydate. Firstcheckthebalancestatementtofind

thebalanceoftheGR/IRclearingaccount(191100).

a) RunRFBILA00tocheckthebalanceoftheGR/IRclearingaccount

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System →General LedgerReports (New)→ Financial Statement /

Cash Flow → General→ Actual/Actual Comparisons→ Financial

Statement

Select the variant:

Goto → Variants → Get

Enter VAR##.

Choose Execute to select the variant.

Executethereport. Afteryouhavecheckedthereport, returntothe

Financial Statement screen.

2. WhichprogramcanyouusetoanalyzeyourGR/IRclearingaccountsand

what doyouhave todo in Customizing to enabletheprogramto operate

properly? Checktheentriesin Customizing.

a) Program RFWERE00 analyses theGR/IRclearing account. In

ordertoposttotheaccounts“goodsdeliveredbut not invoiced”

and “goods invoiced but not yet delivered”, you have to assign

transactionkeysBNGandGNBtotheseaccountsinCustomizing.

MenupathforaccountdeterminationforGR/IRclearingadjustment

accounts:

Tools→Customizing→IMG→ExecuteProject→SAPReference

IMG→Financial Accounting(New)→General LedgerAccounting

(New) → Periodic Processing → Reclassify → Define Adjustment

Accounts for GR/IR Clearing

Continued on next page

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AC205 Lesson: Current Assets

3. ExecutethereportforanalyzingtheGR/IRclearingaccountinyourcompany

code AC##. Choosethedocumenttype: GeneralG/LAccounts. Analyze

account191100usingtheendofthecurrentmonthasthekeydateandthe

postingdate. Thereversalpostingdateistheendofthesubsequentmonth.

Createabatchinput sessionand thenprocessit.

a) RunreportRFWERE00foryourcompanycodeAC##

MenupathforanalysisoftheGR/IRclearingaccount:

Accounting→FinancialAccounting→GeneralLedger→Periodic

Processing→Closing→Reclassify→GR/IRClearing

Enter the following data:

G/L Account: 191100

Company Code: AC##

Tab page: Parameters

Key Date: End of current month

GR/IR Clearing: Set

Tab page: Postings

Creating Postings: Set

Nameof batch inputsession: G##-WERE

Document Date: Current date

Document Type: SA

Posting Date: End of current month

ReversalPostingDate: Endofcurrentmonth+1day

Execute.

Thesystemdisplaysalistofalltheaccountsitanalyzed.

ChoosePostingstocheckwhichdataisgenerated.

Menupathforprocessingthebatchinputsession:

System →Services→BatchInput→Sessions

Select the relevant session.

Execute.

Continued on next page

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Unit3: FixedandCurrentAssets AC205

4. Returnto the sessionwith the financial statements(RFBILA00) tocheck

howthereclassifiedaccountsaredisplayedinthefinancialstatements,using

the “end of thecurrent month” as key date.

a) Call up the balance sheet

FromtheFinancialStatementscreen(RFBILA00),executethereport

again.

Search for the balances for the accounts 191199 GR/IR Clearing

(adjustment)and191102GR/IR:Deliverynotyetinvoiced.

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AC205 Lesson: Current Assets

Lesson Summary

You should now be able to:

• ExplainhowthephysicalinventoryprocedurecanleadtoaG/Lposting

• DescribethemonthlymaintenanceoftheGR/IRclearingaccountinMM

• CarryouttheanalysisoftheGR/IRaccountforyear-endclosing

• Identifythevariousyear-endvaluationmethodsforworkinprocessandfor

material thatisprocuredinternallyandexternally

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UnitSummary AC205

Unit Summary

You should now be able to:

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

AccountingonperiodicclosingactivitieswithinGeneralLedgerAccounting.

• ExplainhowthephysicalinventoryprocedurecanleadtoaG/Lposting

• DescribethemonthlymaintenanceoftheGR/IRclearingaccountinMM

• CarryouttheanalysisoftheGR/IRaccountforyear-endclosing

• Identifythevariousyear-endvaluationmethodsforworkinprocessandfor

material thatisprocuredinternallyandexternally

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Unit 4

Receivables & Payables

Unit Overview

Thisunitpresentsthekeyclosingactivitiesandconfigurationoptionsinthisarea.

Unit Objectives

After completing thisunit, you will beableto:

• Create balance confirmations

• Valuateforeigncurrencyopenitemsandbalancesheetaccounts

• Explainhowindividualvalueadjustmentsarepostedanddescribeflat-rate

individualvalueadjustmentsfordoubtfulreceivables

• Regroup receivables and payables

Unit Contents

Lesson: Balance Confirmation.................................................72

Exercise 5: Balance Confirmation.........................................77

Lesson: Foreign Currency Valuation..........................................81

Exercise 6: Foreign Currency Valuation..................................97

Lesson: Value Adjustments....................................................104

Exercise 7: Value Adjustments ...........................................107

Lesson: Regrouping............................................................115

Exercise 8: Reclassification...............................................121

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Unit4: Receivables&Payables AC205

Lesson: Balance Confirmation

Lesson Overview

Thislessonintroducestheoptionsavailableforconfiguringbalanceconfirmations.

Lesson Objectives

After completingthislesson, you will beable to:

• Create balance confirmations

Business Example

TheAccountingdepartmentwantstoknowwhatoptionsareavailableforcreating

balance confirmations.

Figure 24: Overview: CustomerAccountClosing Activities

At the beginning of the fiscal year, the balance carryforward program is run,

carryingforward the balancesof the customer accounts tothenext fiscal year.

Thepostingperiodsoftheoldfiscalyearareblockedandthespecialperiodsfor

closingpostingsareopened. Atechnicalreconciliationguaranteesthattheposting

of documents is technically problem-free.

Thebalancesarethenconfirmed, theforeigncurrencydocumentsvaluated, the

valuesadjusted, and thereceivablesregrouped.

Oncecomplete, thespecial periodscan be closed.

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AC205 Lesson: Balance Confirmation

Balanceconfirmationsaregenerated,foreigncurrenciesvaluated,andreceivables

regroupedinthesamewayasinaccountspayableaccounting.

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

trainercanprovideyouwithinformationonspecialproceduresthatmay

be required in your country.

Figure 25: Balance Confirmations

Theprogramforcreatingbalanceconfirmationsautomaticallycreatesbalance

confirmations(includingreplyslips)forafreelydefinablenumberofcustomers

and vendors, as well as a reconciliation list and a results table. The balance

confirmationsandreply slipsaresenttothe customersor vendorsand the lists

forwardedtoacontrolcenter. InIDES,thiscontrolcenteristhe“internalaudit”

department.

The customers or vendors check the balance information they receive and

send their reply to the control center. Here, the replies are compared with the

reconciliationlistandtheresultsenteredintheresultstable.

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Unit4: Receivables&Payables AC205

Figure 26: Customizing I: Balance Confirmations

Reports SAPF130D and SAPF130K create correspondence to and from your

customers and vendors to enable you to check the balance of receivables and

payables.

You can choose fromthe following procedures:

• Balance Confirmation

• Balance notification

• Balance request

Foreachcompanycode,thereportsoutputachecklistandanerrorlist. Youuse

thesetocheckthereceiptofbalanceconfirmations. Intheerrorlist,thereportlogs

the errors that occurred during the evaluation.

Youcanalsocreatearesultslisttoevaluatethereplies. Forexample,youwould

include the number of replies received and the total amount contained in the

replies received.

Thesystemcanprintaselectioncoversheetforeachreportrun.

Alternatively, you can use the reports to print reminders for overdue balance

confirmationsandinquiries. Todoso,enterthecustomersconcernedinaddition

tothe“old”issuedateand“old”replydateontheselectionscreen.

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AC205 Lesson: Balance Confirmation

Figure 27: Customizing II: Balance Confirmations

See point 3:

Youmustspecifyatleastoneaddresstowhichbalanceconfirmationsshouldbe

sent. Enter an ID or leave the field blank. Depending on what you decide to

enterhere,thecorrespondingIDhastobeincludedintheselectioncriteriawhen

the program is run.

Example:

If you want balance confirmations to be sent to the auditor, leave the ID field

blank. Forexample,youcanentertheaddressoftheinternalauditdepartmentfor

ID0001forthesamecompanycode. ThisIDisenteredintheselectioncriteriaof

thereportforbalancesthattheinternalauditisinterestedin.

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Unit4: Receivables&Payables AC205

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AC205 Lesson: Balance Confirmation

Exercise 5: Balance Confirmation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createabalanceconfirmation for yourcustomer

Business Example

You need to perform closing activities for payables and receivables. For

counting/checking purposes, you create a balance confirmation to verify the

accuracy of your customer account balance.

Task:

Create a balance confirmation for your customer T-F00A00 in your company

code AC##.

1. Check the communication language in the customer master record. For

customerT-F00A00incompanycodeAC##, changethecommunication

languagetothelanguageofthecountrywherethecourseisbeingheldon

theAddresstabpage. Thisensuresthatthebalanceconfirmationiscreated

in the appropriate language.

Caution: Ifthebalanceconfirmationformshavenotbeensetupin

SAPScriptin thecourselanguage, theoutputwilldefault back to

German.

2. Createabalanceconfirmationforyourcustomerinyourcompanycode.

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Unit4: Receivables&Payables AC205

Solution 5: Balance Confirmation

Task:

Createa balance confirmation for your customerT-F00A00 in your company

code AC##.

1. Check the communication language in the customer master record. For

customerT-F00A00incompanycodeAC##, changethecommunication

languagetothelanguageofthecountrywherethecourseisbeingheldon

theAddresstabpage. Thisensuresthatthebalanceconfirmationiscreated

in the appropriate language.

Caution: Ifthebalanceconfirmationformshavenotbeensetupin

SAPScriptin thecourselanguage, theoutputwill default backto

German.

a) BalanceconfirmationforyourcustomerT-F00A00inyourcompany

code AC##.

Communication languageforyour customer.

Menupathtochangethecustomermasterrecord:

Accounting → Financial Accounting → Accounts Receivable →

Master Records → Change

Enter the following data:

Customer: T-F00A00

Company Code: AC##

Tab page: Address

ScrolldowntotheCommunicationfieldgroup: Languagefield.

Changethelanguagetothecourselanguage.

Save.

Return to the main menu.

Continued on next page

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AC205 Lesson: Balance Confirmation

2. Createabalanceconfirmationforyourcustomerinyourcompanycode.

a) Balance confirmation

Menupath toprint balanceconfirmations:

Accounting → Financial Accounting → Accounts Receivable

→ Periodic Processing → Closing → Check/Count → Balance

Confirmation: Print

Enter the following data:

Customer: T-F00A00

Tab: General Selections

Company code: AC##

Reconciliation Key Date: Today'sdate

Tab: Further Selections

Individual Customers: X

Tab: Output Control

SortVar. forCorrespondence: Sortbyaccountnumber

LineItemSorting: Documentdate,reference/doc.no.

Date of Issue: Today's date

Date for reply: Today's date + 7 days

Use printer LP01.

Printer for form set

Printer for check list

Printer for results table

Printer for error list

Printer for selections

Execute the program.

Scrollupordowntoviewtheinformationonthedisplayedpage. Page

down to view the other report pages.

Return to the main menu.

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Unit4: Receivables&Payables AC205

Lesson Summary

You should now be able to:

• Create balance confirmations