AC205_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

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AC205 Lesson: Foreign Currency Valuation

Lesson: Foreign Currency Valuation

Lesson Overview

Thislessondescribesthevariousmethodsofforeigncurrencyvaluation.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Valuateforeigncurrencyopenitemsandbalancesheetaccounts

Business Example

Foreigncurrencyopenitemsandbalancesheetaccountsmustbevaluatedonthe

basisof variousbusiness-relatedandlegal criteria.

Figure28: ForeignCurrencyValuation(FAGL_FC_VALUATION)

You carry out the foreign currency valuation before you create the financial

statements. Thevaluationincludesthefollowingaccountsanditems:

• Foreign currency balance sheet accounts, that is, G/L accounts that you

manageinaforeigncurrency(thebalancesoftheG/Laccountsinforeign

currency are valuated)

• Openitems(customers,vendors,G/Laccounts)postedinforeigncurrency

(the line items are valuated)

ReportFAGL_FC_VALUATIONvaluatesopenitemsinforeigncurrencyaswell

as foreign currency balance sheet accounts.

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Unit4: Receivables&Payables AC205

Figure 29: Foreign Currency Valuation

Aforeigncurrencyvaluationisnecessaryifvendoraccountscontainopenitems

inaforeigncurrency. Theamountsoftheseopenitemsweretranslatedintothe

localcurrencyatthetimetheywereenteredusingthecurrentexchangerate(for

example, USD500 toEUR600, thelocal currency).

Theexchangerateisprobablydifferentatthetimeofclosing,andopenitemsneed

tobevaluatedagain. Aprogramvaluatestheopenitemsusingthenewexchange

rateandentersthevaluationdifference(EUR10ontheslide)inthevaluatedline

items. It also createsthe valuation posting.

Expensefromcurrencyvaluationtoadjustmentaccountforforeigncurrency

(see figure)

A valuation cannot be made by a posting to the payables account, since

reconciliationaccountscannotbedirectlypostedto. Forthisreason,theamountis

postedtoanadjustment account, whichappearsinthesamelineof thebalance

sheet as the reconciliation account.

Avaluationmethoddetermineshowtheindividuallineitemsarevaluated. This

hastobesetupinconjunctionwiththecountry-specificvaluationregulations. It

defines,forexample,whetherthelowestvalueprinciple,thestrictlowestvalue

principle, or ageneralprinciple(also withrevenuefromthevaluation) istobe

used for valuation.

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AC205 Lesson: Foreign Currency Valuation

Figure 30: ValuationofOpen Items(FAGL_FC_VALUATION)

Theaboveaccountsshowthepostingtransactionswhenvaluingitemsinforeign

currency.

Intheperiodthatthevaluationisperformed(asdefinedbythekeydate),aposting

is made to adjust the overall receivables balance for the change in exchange

rates. Thisposting isreversedin thenext period, tobring thebalancesbackto

the original position. A subsequent valuation or the payment clearing is then

based on the original posting.

Theadjustmentpostingismadeonthekeydateasusual,andthenreversedonthe

followingday. Theusercanhoweverdefineanotherpostingdate.

Figure 31: Valuation of Open Items with Delta Posting Logic

(FAGL_FC_VALUATION)

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Unit4: Receivables&Payables AC205

Thevaluationofopenitemswithdeltapostinglogicwill beexplained inmore

detail at the end of the section.

Figure 32: Summary: Valuation of Open Items

Thisfigureprovidesanexampleofthevaluationpostingsthatwouldresultasthe

valueofanopenitemchangesfromperiodtoperiod,dependingonwhetherthe

lowestprincipleorstrictlowestvalueprinciplemethodisselected.

*Noteforvaluationwithdeltaposting: Thenextvaluationrunthenreversesthe

totalofthevaluationpostingsforthelineitemsclearedsincethelastvaluationrun.

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AC205 Lesson: Foreign Currency Valuation

Figure 33: FC Valuation – FAGL_FC_VALUATION (1)

To start the adjustment posting, call the program FAGL_FC_VALUATION in

SAP ERP with the newG/L active. After you activatethenewgeneral ledger,

youcannolongerexecutetheoldprogram,SAPF100. IntheSAPEasyAccess

Menu,youcanfindthenewprograminseveralplaces,forexample,inaccounts

payableaccountingunder: PeriodicProcessing→Closing→Valuate→Foreign

Currency Valuation of Open Items (New).

Theinheritanceoftheprofitcenter andsegmentinthevendorlineandtaxline

showsthatdocumentsplittingisactiveforthepostingshownintheexample.

Therefore: The accounts selected by the adjustment posting must have been

definedasitem categoriesfor thedocumentsplit.

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Unit4: Receivables&Payables AC205

Figure 34: FC Valuation – FAGL_FC_VALUATION (2)

YoucanfindtherelevantCustomizingpathsunder: FinancialAccounting(New)

→GeneralLedgerAccounting(New)→PeriodicProcessing→Valuate→...

Thevaluationareastodefineshouldnotbeconfusedwiththedepreciationareasin

Asset Accounting (=>FI-AA). Theseareoriginal FI valuation areas. Youalso

usethesevaluationareasifyouwanttomodelparallelfinancialreportinginthe

SAPSystem. Ifyouonlyneedthelocalvaluationapproach,asisassumedinthis

unit,thenyouwillonlyhavetodefineonevaluationarea. YoucanselecttheID

and name freely.

Generating aproposal: LO– local valuationarea

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AC205 Lesson: Foreign Currency Valuation

Figure 35: FC Valuation – FAGL_FC_VALUATION (3)

Ifyouwanttocreateaposting,youmustfirstdefinetheexpenseandcorrection

accountsinthesystem: Customizing: FinancialAccounting(New)→General

LedgerAccounting(New)→PeriodicProcessing→Valuate→ForeignCurrency

Valuation → Prepare Automatic Postings for Foreign Currency Valuation =>

Transaction Exchange Rate Difference of Open Items/G/L Account => e.g.

account 160000

Although the foreign currency valuation program FAGL_FC_VALUATION

requiresavaluationarea,valuationareaBlankissufficientinaccountmaintenance

–thatis,youdefinetheaccountswithoutavaluationarea.

TheFIentitiesfromtheoriginalvendorinvoice/openitemsareinheritedintheFC

valuation documentsifdocument splitting isactive.

If document splitting is not active, only the accounts are supplied with the

correspondingvalues;theFIentitiesarenotinheritedinthecorrection/valuation

posting.

Iftheaboveexampleinvolvedanoriginalvendorinvoicewithvariousexpense

lineitemsanddifferentcharacteristicvalueassignments,thecorrectiondocument

would also be split if splitting were active.

*Ifyouwanttoorhavetoavoidtheresetdocument/reversaldocument(duringOI

valuation), youmust makeadditionalconfigurationsforusingthedeltaposting

logic.

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Unit4: Receivables&Payables AC205

Figure36: ValuationDifferences–Example: ForeignCurrencyValuation

The valuation methods are located in Customizing under: Customizing:

Financial Accounting (New), General Ledger Accounting (New), Periodic

Processing, Valuate, Define Valuation Methods

InSAPERP,thevaluationmethodsarelinkedwiththevaluationareas(inFI)

in: Customizing: FinancialAccounting(New),GeneralLedgerAccounting(New),

PeriodicProcessing, Valuate, DefineValuationAreas

Avaluationareaisassignedexactlyonevaluationmethod–butthesamevaluation

methodcanbeassignedtomultiplevaluationareas.

In releases up to and including SAP R/3 Enterprise, the valuation method is

not assigned until you start the actual foreign currency valuation program (=>

SAPF100).

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AC205 Lesson: Foreign Currency Valuation

Figure 37: Customizing FCValuation forLedgerApproach

The slide shows how you can tell which valuation approach is used in which

ledger (=>valuesfrom different valuationareas):

• In addition to the leading ledger, you need (of course) at least one

non-leading ledger

• Youdefinevaluationareas(originatinginFI).(=>Seeslide1.)

• Youdefineaccountingrules(AR).(=>Seeslide2.)

• Youassignanaccountingruletothevaluationareas(=>Seeslide2.)

• Inturn,youcombinetheaccountingruleswiththecorrespondingledgers.

(=> See slide 3.)

Youalsodefinewhichvaluation method(e.g. lowest valueprinciple or basic

valuation)willbeusedforeachvaluationareainCustomizing. (=>See1. in

this slide and the previous figure)

The slide does not show the Customizing for maintaining the account

determination,whereexpense, revenue, andbalancesheetcorrectionaccounts

are defined: Customizing: Financial Accounting (New), General Ledger

Accounting(New), PeriodicProcessing, Valuate, ForeignCurrency Valuation,

PrepareAutomaticPostingsforForeignCurrencyValuation=>TransactionKDF

Note: Becausethesameaccountsarepostedtointhedifferentledgers

intheledgersolution(inthenewgeneralledger), itisenoughtodefine

the account determinationonly for valuation area Blank in foreign

currency valuation.

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Unit4: Receivables&Payables AC205

**Inpractice,youmayhavetocreateseverallocalvaluationareasbecauseyour

localvaluationsmaybethesamefromatechnicalpointofview.

Figure 38: FCValuation – Example (LedgerApproach)

Thesystemderivesthepostedaccounts(=>280010and140099)fromtheaccount

determination(forvaluationareaBlank)oftransaction“ExchangeRateDifference

OI/G/L Account” (=> transaction KDF).

Thepostingdocumentgeneratedbytheforeigncurrencyprogramisreversed

automaticallywiththesameprogram,onthefirstdayofthenextmonth.

NewwithSAPERP:Thereversalisindependentofthevaluationareaforwhich

the foreigncurrency valuation run wasstarted.

An(additional)valuationrunforalocalvaluationarea(suchasavaluationarea

for therulesoftheGermanCommercial Code)doesnot registerarevaluation

in this case.

Theoriginal customerdocumentupdatestheamount“0”forthecorresponding

valuation area.

ThecorrectiondocumentillustratedintheslideisonlypostedtoledgerN1.

Therefore, topostthedocument, youhavetoassignanumber rangeintervalto

thecorrespondingdocumenttypeintheentryviewoftheledger: Customizing:

Financial Accounting (New), Financial Accounting Basic Settings (New),

Document,DocumentTypes,DefineDocumentTypesforEntryViewinOneLedger

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AC205 Lesson: Foreign Currency Valuation

Figure39: FCValuationintheNewG/LwithDeltaPostingLogic

Adeltavaluationareaisdefinedin Customizing: FinancialAccounting(New)

→ General Ledger Accounting (New) → Periodic Processing → Valuate →

Activate Delta Logic.You can also start the functions directly using the view

V_FAGL_FCV_DELTA.Formoreinformationaboutthis,seeNotes960661and

1006684. These notes provide information about the Support Packages that

providethedeltalogicinthedifferentERPreleases.

* In some countries, a cancellation posting takes place the following month.

During a valuation run at the end of the fiscal year, this means an adjustment

postinginanother fiscal year, whichisnot allowed.

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Unit4: Receivables&Payables AC205

Figure 40: Delta Posting Logic

ThevaluationdifferencesarestoredinthetableFAGL_BSBW_HISTRY.

Notes960661and1006684providemoreinformationaboutthistopic.

Figure 41: Delta Posting Logic (2)

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AC205 Lesson: Foreign Currency Valuation

Youcansetan additionalindicatorinthesametransaction: Theindicator for

usingtheclearingdateasthereversaldate. Whymightyousetthisindicator?

Explanationattempt: InthenewG/L,whenthedocumentinforeigncurrency

is cleared (=> in the example for this course, this is when a vendor invoice is

cleared), unlikein theclassicG/L,theexchangeratedifferencethat isactually

realizedisnotimmediatelyenteredbecausetheclearingdocumentisenteredinall

ledgersinthenewG/L:Theexchangeratedifferencetoberealizedmay(often)

bedifferentindifferentledgers. Asaresult,forclearingdocumentswithforeign

currency in the new G/L, the difference amount between the original invoice

dateand the clearing date is always displayed/posted asthe realized exchange

ratedifference. Thecorrect,realizedexchangeratedifferenceisthendetermined

for each valuation area (first) during the next FC valuation run from the

differenceamountsrecordedinthetableFAGL_BSBW_HISTRYandtheactual

exchangerateontheclearingdateandpostedagainsttherealizedexchangerate

alreadyentered. Thissecondpostingfirsthasthedateofthevaluationrun,usually

theendofthemonth,asthepostingdate. Youcansettheindicatorforusingthe

clearingdateasthereversaldatetoensurethatthepostingdateofthe(correction)

valuation runistheclearingdateof thevaluateditem. However: Theclearing

dateshouldonlybeusedforthereversalpostingifthisisabsolutelynecessary

becausetheprogramcannotensurethattheperiodisopen. Iftheperiodisclosed,

thesystemissuesanerrormessageandthepostingisnotcarriedout,ratheritis

saved in a batch input session.

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Unit4: Receivables&Payables AC205

Figure 42: FC Valuation – FAGL_FC_VALUATION (4)

Note: The(system)prerequisitesdescribedintheslidemustalreadybe

metwhenthevendorinvoiceisposted(inaforeigncurrency).

International context: Therevenueaccount from currency valuation canalso

bedefinedasacostelement. Inthiscase,negativecostswouldbepostedtothe

correspondingCOobjectafteracurrency-relatedreductionofthepayable.

If you ran the cost center report in February with the entire year as reporting

period,costelement230010wouldnotshowanyvalues.

YoucannavigatefromthelineitemsofCOreporttothepostedCOdocument,

and from there, back to the FI document.

Incontrasttothedocumentshownintheslide,theFIdocumentwouldhavecost

center 1000 as an additional characteristic.

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AC205 Lesson: Foreign Currency Valuation

Figure43: AccountDetermination: ExchangeRateDifferences(OpenItems)

Tocarryoutforeigncurrencyvaluations inaccountsmanagedonanopenitem

basis,youdefineaccountentriesfor: Valuatedexchangerategainsandlossesfor

eachreconciliationaccount in subledger accounts.

The system posts the account entries forrealized exchange rate differences in

foreign currency during the open itemclearing.

Figure 44: Valuation of Foreign Currency Balance Sheet Accounts

(FAGL_FC_VALUATION)

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Unit4: Receivables&Payables AC205

Youcancarryout avaluationofforeigncurrencybalancesheet accountsusing

reportFAGL_FC_VALUATION.Onthe“Selections”tabpage,choosetheforeign

currency balance sheet accounts.

Dependingonthevaluationmethodusedandthebalanceoftheforeigncurrency

balancesheetaccount,youmayendupdevaluingorrevaluingyouraccounts. You

canexecutethevaluationrunwiththesameselectioncriteriaasmanytimesas

you like.

Ifnewtransactionshavebeenpostedtotheaccountsincethelastvaluationrun,

these are valuated during the current run.

Figure 45: Account Determination: Exchange Rate Differences (Balance

Sheet Accounts in Foreign Currency)

Foreigncurrencyaccountsarevaluatedby balance.

Exchangeratedifferencesinforeigncurrencybalancesheetaccountsarepostedto

variousgainsandlossesaccountsbasedonthe“exchangeratedifferencekey”that

you enter in the G/L account master record.

You can define these keys in Customizing.

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AC205 Lesson: Foreign Currency Valuation

Exercise 6: Foreign Currency Valuation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Valuateyourforeigncurrencyopenitemsforyourcustomer

Business Example

Toensurecorrectlocalcurrencyvaluation,youneedtorevalueforeigncurrency

open items. You can choose between the with and without update valuation

approaches.

Task:

Valuateopenitemsinforeigncurrencywithupdateofthelineitem

Post an outgoing invoice in foreign currency to your customer T-F00A00,

specifyingahighexchangerate. Changetheexchangeratesothatthereceivable

inlocalcurrencyisworthmorethanwhentranslatedattherateproposedbythe

system.

Userevenueaccount800200andProfitcenterNGL_4020.

Example: GBP/61.00, systemproposal: /68.35500.

Example: USD/0.81, system proposal: /1.24140.

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

“Accounts Receivable” before posting the foreign currency open item

valuation. UsethereportvariantVAR##thatyoucreatedearlier.

2. Inanothersession,executetheforeigncurrencyvaluationprogramfirstin

testmodeinordertoseewhatthevaluationdifferenceisonthelastdayof

thecurrentperiod. RuntheprogramforyourcompanycodeAC##,valuation

area US, and customer T-F00A00.

Caution: Besuretospecifyyourcompanycode.

3. Executetheforeigncurrencyvaluationprograminanupdateruninorder

topostyourvaluationdifference. Runtheprogramforyourcompanycode

AC##,valuationareaUS,andcustomerT-F00A00. NametheBatchinput

session GR## (## = your group no.)

Hint: The use of Batch input is optional. Direct postings are

possibletoo(thefield“Batchinputsessionname”hastobeempty).

Continued on next page

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Unit4: Receivables&Payables AC205

Whenthevaluationrunisfinished,thenruntheRunthebatchinputsession

GR## in the foreground

4. Display the valuation difference that has been recorded to your foreign

currency openitem(currency GBP or USD).

Hint: Ifnecessary,changethelayoutofthelineitemdisplaysothat

you can see the document currency.

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

the balance sheet, the foreign currency revaluation has been posted to

the receivables adjustment account, reducing the total receivables. The

differencebetweenthisvalueandtheoriginalvalueisreflectedintheP&L

statementinthe“Expensefromcurrencyrevaluation”account.

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AC205 Lesson: Foreign Currency Valuation

Solution 6: Foreign Currency Valuation

Task:

Valuateopenitemsinforeigncurrencywithupdateofthelineitem

Post an outgoing invoice in foreign currency to your customer T-F00A00,

specifyingahighexchangerate. Changetheexchangeratesothatthereceivable

inlocalcurrencyisworthmorethanwhentranslatedattherateproposedbythe

system.

Userevenueaccount800200andProfitcenterNGL_4020.

Example: GBP/61.00, systemproposal: /68.35500.

Example: USD/0.81, system proposal: /1.24140.

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

“Accounts Receivable” before posting the foreign currency open item

valuation. UsethereportvariantVAR##thatyoucreatedearlier.

a) Foreigncurrency valuation withupdate

Financial statements (RFBILA00)

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.

2. Inanothersession,executetheforeigncurrencyvaluationprogramfirstin

testmodeinordertoseewhatthevaluationdifferenceisonthelastdayof

thecurrentperiod. RuntheprogramforyourcompanycodeAC##,valuation

area US, and customer T-F00A00.

Continued on next page

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Unit4: Receivables&Payables AC205

Caution: Besuretospecifyyourcompanycode.

a) Foreign currency valuation (test run)

Menu path to create a new session:

System → Create Session

Menupathforvaluationofopenitemsinforeigncurrency:

Accounting → Financial Accounting → Accounts Receivable →

Periodic Processing → Closing → Valuate → Foreign Currency

Valuation of Open items (New)

Enter the following data:

Company Code: AC##

ValuationKeyDate: Lastdayofthecurrentperiod

Valuation Area:US

Open Items tab page:

Valuate Customer Open Items: Select

Customer: T-F00A00

Execute the program.

Check the results.

ChoosePostingstodisplaytheproposedpostings.

Returntotheselectioncriteriafortheforeigncurrencyvaluation.

3. Executetheforeigncurrencyvaluationprograminanupdateruninorder

topostyourvaluationdifference. Runtheprogramforyourcompanycode

AC##,valuationareaUS,andcustomerT-F00A00. NametheBatchinput

session GR## (## = your group no.)

Hint: The use of Batch input is optional. Direct postings are

possibletoo(thefield“Batchinputsessionname”hastobeempty).

Continued on next page

100

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AC205 Lesson: Foreign Currency Valuation

Whenthevaluationrunisfinished,thenruntheRunthebatchinputsession

GR## in the foreground

a) Foreigncurrency valuation (update run)

Menupathforvaluationofopenitemsinforeigncurrency:

Accounting → Financial Accounting → Accounts Receivable →

Periodic Processing → Closing → Valuate → Foreign Currency

Valuation of open items (New)

Enter the following data:

Company Code: AC##

ValuationKeyDate: Lastdayofthecurrentperiod

Valuation Area: US

Tab: Postings

Create PostingsX

BatchInputsessionname:GR##(##=yourgroupname)

DocumentDate Current date

Posting Date Last day of the current

period

Open Items tab page:

Valuate Customer Open Items: Select

Customer: T-F00A00

Execute the program.

a)Processthebatchinputsessioncreatedbytheprogram. Inthemenu,

chooseSystem→Services→BatchInput→Sessions

b) Select the session GR##

c) Choose Process

d) Select Process/Foreground

e) Choose Process

f)ConfirmthesubsequentscreensbychoosingEnteruntilthesession

has finished running

Return to the main menu

Continued on next page

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Unit4: Receivables&Payables AC205

4. Display the valuation difference that has been recorded to your foreign

currency openitem(currency GBP or USD).

Hint: Ifnecessary,changethelayoutofthelineitemdisplaysothat

you can see the document currency.

a) Valuation difference

Menupathto displaycustomer openitems:

Accounting → Financial Accounting → Accounts Receivable →

Account →Display/ChangeLineItems

Enter the following data:

Customer Account: T-F00A00

Company Code: AC##

Execute.

Menupathtochangethelayout(displayvariant):

Settings → Layout → Current...

Selectthedocumentcurrencyfromthelistontherightandacceptthe

settings. Youthenreturntothelineitemdisplay.

Double-clicktheopenitemwithcurrencyGBPorUSD.

ChooseEnvironment→Valuation→DisplayValues

NotetheForeignCurrencyValuationamount.

Return to your first session.

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

the balance sheet, the foreign currency revaluation has been posted to

the receivables adjustment account, reducing the total receivables. The

differencebetweenthisvalueandtheoriginalvalueisreflectedintheP&L

statementinthe“Expensefromcurrencyrevaluation”account.

a) –

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AC205 Lesson: Foreign Currency Valuation

Lesson Summary

You should now be able to:

• Valuateforeigncurrencyopenitemsandbalancesheetaccounts

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Unit4: Receivables&Payables AC205

Lesson: Value Adjustments

Lesson Overview

Thislessonintroducesthetypesofindividualvalueadjustment.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainhowindividualvalueadjustmentsarepostedanddescribeflat-rate

individualvalueadjustmentsfordoubtfulreceivables

Business Example

The employees in Financial Accounting want you to show them the different

optionsthatareavailableforpostingvalueadjustments.

Figure 46: Value Adjustments

Thefollowingoptionsareavailableforcreatingvalueadjustmentsforreceivables:

1. Youenterindividualvalueadjustments(IVA)asaspecialG/LtransactionE.

2. You use the program SAPF107V “Additional valuations” to carry out a

flat-rate individual value adjustment.

3. Onceyouhavedeterminedtheamountofthevalueadjustment,youadjustthe

flat-ratevaluebymakingamanualG/Laccountposting. Thepostingrecord

isasfollows: Expensefromflat-ratevalueadjustmenttovalueadjustment.

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AC205 Lesson: Value Adjustments

Figure47: IndividualValueAdjustmentforDoubtfulReceivables

Doubtful receivables are written off as an individual value adjustment (IVA)

duringyear-endclosing. Thespecial generalledgermethodissuitable for this

procedure since the transaction is entered in the customer account and is also

“posted”toaspecialG/Laccount,IndividualValueAdjustmentsforReceivables.

Usethetaxcodethatrepresentsataxrateofzeropercentfortheposting.

Afteryouhaveascertainedthatthedebtisirrecoverableorthatthereceivablehas

beenpaid,theindividualvalueadjustmentisreversed. Ifthedebtisirrecoverable,

thereceivableisclearedfromthecustomeraccountandtheamountispostedtothe

accountfordepreciationofreceivables. Thesalestaxisadjustedintheposting.

105

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Unit4: Receivables&Payables AC205

Figure48: Flat-RateIndividualValueAdjustmentofOverdueReceivables

SinceRelease4.5,youhavetheabilitytoperformautomaticflat-rateindividual

valueadjustmentsforoverduereceivables: SAPF107V.

InAccountsReceivableconfiguration,youdefinethedebitratepercentage(bad

debt expense percentage) for a valuation adjustment key and an overdue time

period in days. You must also set up the appropriate adjustment and bad debt

expenseaccountsfordoubtfulreceivablesintheaccountdeterminationtable.

You assign thevaluation adjustment key to the master record of any customer

account that you want to include in the flat-rate individual value adjustment

posting.

Periodically, you carry out a valuation run to calculate the bad debt expense

postingforoverdueitems. Thevaluationrunproducesavaluationproposalthat

you can manually change, if desired. If you agree with the proposal, you can

transferthevaluationtothegeneralledgertogeneratethepostings. Thesystem

then makes the adjustment posting for the relevant key date and the reversal

posting for the day after the key date.

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AC205 Lesson: Value Adjustments

Exercise 7: Value Adjustments

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Executeaflat-rateindividual valueadjustment

Business Example

Toensurethatyourreceivablesaredisplayedcorrectly,youhavetocarryoutan

individualvalueadjustment. Youchooseaflat-rateindividualvalueadjustment.

Task:

Test theflat-rate individual value adjustment.

1. The value adjustment uses a valuation key that has to be entered in the

customermasterrecord. EnterthevaluationkeyABinthecompanycode

data for your customer T-F00A00.

Accounting → Financial Accounting→ Accounts Receivable → Master

Records → Change

2. Posta60-dayoverdueoutgoinginvoicein companycodeAC##foryour

customer T-F00A00.

Accounting→FinancialAccounting→AccountsReceivable→Document

Entry → Invoice

3. Execute the flat-rate individual value adjustment for your customer

T-F00A00with'today'asthekeydate. YoucanchooseanyID.Thekeydate

istheend of thecurrent month. Youchoosetheflat-rateindividual value

adjustmentforthevaluationmethod. EntertheValuationAreaUS

Selectthepostings(PostingDate: Endofcurrentmonth,ReversalPosting

Date: First of the subsequent month, Document Type: General G/L

accounts).

ChooseSelectionOptions. ChooseyourcompanycodeAC##andcustomer

T-F00A00. Analyzetheexecutionlog. Todoso,usethedisplaypushbutton

and the valuation list.

Accounting→FinancialAccounting→AccountsReceivable→Periodic

Processing→Closing→Valuate→FurtherValuations

Edit → Parameters → Maintain

Planning the valuation run:

Edit → Valuation Run → Dispatch

Continued on next page

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Unit4: Receivables&Payables AC205

Data Release pushbutton

Analyze the log:

Display pushbutton

Display the valuation list:

Return to the initial screen

Edit → Valuation run → Value list

Accept the dialog box with the variant.

4. Postthevaluationandsearchfor theadjustmentpostingdocumentsinthe

log. Makea note of the document numbers.

Valuation Run: Initial Screen.

Pushbutton: Forward

Make a note of the document numbers:

Edit →Valuation transfer → Display log

5. Displaythevaluationinthevaluated lineitems.

Accounting→FinancialAccounting→AccountsReceivable→Account→

Display/ChangeLineItems→Environment→Valuation→DisplayValues

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AC205 Lesson: Value Adjustments

Solution 7: Value Adjustments

Task:

Test theflat-rate individual value adjustment.

1. The value adjustment uses a valuation key that has to be entered in the

customermasterrecord. EnterthevaluationkeyABinthecompanycode

data for your customer T-F00A00.

Accounting → Financial Accounting→ Accounts Receivable → Master

Records → Change

a) Totesttheflat-rateindividualvaluationadjustment,youwillcarryout

specific SAP ERP system activities.

Thevalueadjustmentusesavaluationkeythathastobeenteredinthe

customermasterrecord. EnterthevaluationkeyABinthecompany

code data for your customer T-F00A00.

Accounting → Financial Accounting → Accounts Receivable →

Master Records → Change

FieldNameorDataType Values

Customer T-F00A00

Company Code AC##

Pushbutton Company Code Data:

Check/enter the valuation key:

Valuation key AB

Save your customer master record.

Confirmadditionalmessageswithdatarelease.

2. Posta60-dayoverdueoutgoinginvoicein companycodeAC##foryour

customer T-F00A00.

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FieldNameorDataType	Values
Customer	T-F00A00
Company Code	AC##

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Unit4: Receivables&Payables AC205

Accounting→FinancialAccounting→AccountsReceivable→Document

Entry → Invoice

a) Post a60-dayoverdueoutgoinginvoiceincompanycodeAC##for

your customer T-F00A00.

Accounting → Financial Accounting → Accounts Receivable →

Document Entry → Invoice

FieldNameorDataType Values

Company Code AC##

Customer T-F00A00

Invoice Date Atleast60daysinthepast

Posting Date Atleast60daysinthepast

Amount EUR 10000

Calculate Tax Set indicator

G/L Acct 800200

Amountin Doc.Curr. 10000

Post icon

3. Execute the flat-rate individual value adjustment for your customer

T-F00A00with'today'asthekeydate. YoucanchooseanyID.Thekeydate

istheend of thecurrent month. Youchoosetheflat-rateindividual value

adjustmentforthevaluationmethod. EntertheValuationAreaUS

Selectthepostings(PostingDate: Endofcurrentmonth,ReversalPosting

Date: First of the subsequent month, Document Type: General G/L

accounts).

ChooseSelectionOptions. ChooseyourcompanycodeAC##andcustomer

T-F00A00. Analyzetheexecutionlog. Todoso,usethedisplaypushbutton

and the valuation list.

Accounting→FinancialAccounting→AccountsReceivable→Periodic

Processing→Closing→Valuate→FurtherValuations

Edit → Parameters → Maintain

Planning the valuation run:

Edit → Valuation Run → Dispatch

Data Release pushbutton

Analyze the log:

Display pushbutton

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FieldNameorDataType	Values
Company Code	AC##
Customer	T-F00A00
Invoice Date	Atleast60daysinthepast
Posting Date	Atleast60daysinthepast
Amount	EUR 10000
Calculate Tax	Set indicator
G/L Acct	800200
Amountin Doc.Curr.	10000

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AC205 Lesson: Value Adjustments

Display the valuation list:

Return to the initial screen

Edit → Valuation run → Value list

Accept the dialog box with the variant.

a) Executetheflat-rate individual value adjustment for your customer

T-F00A00. Analyzethe execution log.

Todoso,usethedisplaypushbuttonandthevaluationlist.

Accounting → Financial Accounting → Accounts Receivable →

PeriodicProcessing→Closing→Valuate→FurtherValuations

FieldNameorDataType Values

Run Date Today’s date

Identification GR##

Edit → Parameters → Maintain

Key Date Endofthecurrentmonth

Val. Method 3

Valuation Area US

Postings X

Document Type SA

Selection Options pushbutton

Company Code AC##

Customer Account T-F00A00

Execute icon

The previous screen appears. Icon:

Save.

Planning the valuation run:

Edit → Valuation Run → Dispatch

Start immediately X

Enter pushbutton.

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FieldNameorDataType	Values
Run Date	Today’s date
Identification	GR##

Key Date	Endofthecurrentmonth
Val. Method	3
Valuation Area	US
Postings	X
Document Type	SA

Company Code	AC##
Customer Account	T-F00A00

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Unit4: Receivables&Payables AC205

Analyze the log:

Display pushbutton

Return to the initial screen

Edit → Valuation run → Value list

Accept thedialog box with the variant.

4. Postthevaluationandsearchfor theadjustmentpostingdocumentsinthe

log. Makea note of the document numbers.

Valuation Run: Initial Screen.

Pushbutton: Forward

Make a note of the document numbers:

Edit →Valuation transfer → Display log

a) Post thevaluationand searchfor the adjustment posting documents

in the log.

Makea note of thedocument numbers.

Valuation Run: Initial Screen.

Pushbutton: Forward

Start immediately X

Choose Enter.

Makea note of thedocument numbers:

Edit →Valuation transfer→ Display log

5. Displaythevaluationinthevaluated lineitems.

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AC205 Lesson: Value Adjustments

Accounting→FinancialAccounting→AccountsReceivable→Account→

Display/ChangeLineItems→Environment→Valuation→DisplayValues

a) Displaythevaluationinthevaluatedlineitems.

Accounting → Financial Accounting → Accounts Receivable →

Account →Display/ChangeLine Items

FieldNameorDataType Values

Customer T-F00A00

Company Code AC##

Execute pushbutton

Select the line item.

Environment →Valuation→DisplayValues

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FieldNameorDataType	Values
Customer	T-F00A00
Company Code	AC##

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Unit4: Receivables&Payables AC205

Lesson Summary

You should now be able to:

• Explainhowindividualvalueadjustmentsarepostedanddescribeflat-rate

individualvalueadjustmentsfordoubtfulreceivables

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AC205 Lesson: Regrouping

Lesson: Regrouping

Lesson Overview

Thislessondescribeshowreceivablesandpayablesareregrouped.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Regroup receivables and payables

Business Example

Toprovideoutsiderswithabetteroverviewofthecompany'sliquiditysituation,

the receivables and payables must be grouped in the balance sheet according

to remaining life.

Figure 49: Regrouping Payables

IncasethenewgeneralLedgerisactivetheprogram“FAGL_CL_REGROUP”

has to be used. In case customer uses classic General Ledger Accounting the

name of the program is “SAPF101”.

Payablesandreceivableshavetobelistedseparatelyinthebalancesheet. Since

it is possible for some vendors to havea debit balance, thesebalances need to

be changed to customer-like vendor accounts prior to creating the financial

statements.

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Unit4: Receivables&Payables AC205

Insomecountriesitisalsoarequirementthatpayablesaregroupedinthebalance

sheet according to their remaining life.

Bothregroupingsarecarriedoutusingaspecialprogram. Atthesametime,these

regroupings are removed for the first day of the next period, since regrouping

are not necessary for daily processing.

Ontheslide,youcanseethatthereceivableswithlongremainingtermshavetobe

repostedtodifferentaccountstofacilitatethecreationofthefinancialstatements.

Additionally,vendorswithadebitbalanceareregrouped. Anadjustmentaccount

isusedastheoffsettingaccounthereaswell,sinceadjustmentscannotbeposted

directly to a reconciliation account.

Hint: Theforeign currencyvaluationaswell astheregroupingcanbe

completed in different ways to meet various legal requirements. The

results are then posted to various accounts that are used by different

financial statement versions.

Hint: Thisprogramisalsousedifthereconciliationaccountforavendor

was changed during the year.

Figure50: RegroupingReceivablesandPayables(FAGL_CL_REGROUP)

Beforeyoucancreatefinancialstatements, youhavetogroupyourreceivables

andpayablesaccordingtoremaininglifesothattheyarecorrectlydisplayedinthe

financialstatements. Todothis,youhavetomakeadjustmentpostings.

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AC205 Lesson: Regrouping

YoucanuserepostFAGL_CL_REGROUPtoregroupandsortthereceivablesand

payables; it has the following functions:

• Itsortsreceivablesandpayablesaccordingtoremaininglifeandmakesthe

transfer postings required.

• It makes the required adjustment postings (for example, for changed

reconciliation accounts).

• You can use report FAGL_CL_REGROUP to determine where transfer

postingsarerequired. WhenyoudefinethesortmethodinCustomizing,you

can“select”thecaseswherereceivablesandpayablesshouldberegrouped.

Figure 51: Regrouping Customers with Credit Balances or Vendors with

Debit Balances (FAGL_CL_REGROUP)

The balance of an account determines whether the system displays it as a

receivable or payable.

Receivablesandpayablesaredisplayedseparatelyaccordingtoremaininglife.

In order to have the system generate transfer postings when you start report

FAGL_CL_REGROUP, you have to make the relevant selections for the sort

methods used in Customizing.

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Unit4: Receivables&Payables AC205

Figure52: BalancingforAffiliatedCompanies(FAGL_CL_REGROUP)

Scenario: Yourcompanycodehasreceivablesfromandpayablestoabusiness

partner that:

• Is a customer as well as a vendor

• Isanaffiliatedcompany(forexample,anothercompanycodeinyourgroup)

Non-SAP system:

• Inthegeneralcontroldatainthecustomerandvendormasterdata,definethe

samecompanyIDinthe“TradingPartner”field.

• Werecommendthatyoudefineanalternativereconciliationaccountinthe

masterdata(receivablesfrom,payablestoaffiliatedcompanies).

InCustomizing,youshouldassigntheadjustmentaccountsbasedonthesespecial

reconciliation accounts.

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AC205 Lesson: Regrouping

Figure53: ChangedReconciliationAccount(FAGL_CL_REGROUP)

Youcanchangethereconciliationaccountinthecustomer/vendormasterrecord

during a fiscal year.

Thereportforperformingthischangedisplaysallthereceivablesatthebalance

sheetkeydateusingthenewreconciliationaccount. Theindicatorconcernedisin

report FAGL_CL_REGROUP on the Othertab page.

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Unit4: Receivables&Payables AC205

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AC205 Lesson: Regrouping

Exercise 8: Reclassification

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Reclassify receivables

Business Example

Toensurethatreceivablesaredisplayedcorrectlyinthefinancialstatements,you

runtheregroupingprogramtosplitreceivablesaccordingtoremaininglife.

Task:

Reclassifyreceivableswitharemainingtermgreaterthanoneyearinthefuture.

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

“AccountsReceivable”beforereclassifying. Allreceivablesarecurrently

shownasshort-term(duewithinoneyear). UsethereportvariantVAR##

that you created earlier.

2. Inanother session, displaytheopenitemforyourcustomerT-F00A00in

companycodeAC##thatisdueintwoyears. Inthelineitemdisplay,choose

the Terms of Payment display variant.

3. Processinproductiontheprogramtoreclassifyreceivablesandpayablesfor

yourcustomerT-F00A00inyourcompanycodeAC##. Enterthelastday

oftheperiodasthekeydateforthefinancialstatements,usethestandard

SAP sort method and thevaluation area US.

The program then creates a batch input session with the reclassification

postings. Onthereportselectionscreen,changethebatchinputsessionname

toRECLASS##tomakeyoursessioneasiertoidentify.

Caution: Besuretospecifyyourcompanycode.

4. ProcessyourbatchinputsessionRECLASS##(errorsonly)togeneratethe

postingtotheGeneralLedger. Processingiscompletewhenyoureceivethe

message 'Batch input processing completed'.

Hint: Ifyouforgottochangethenameofyourbatchinputsession,

the default name is the program name, FAGL_CL_REGR. To

identifyYOURsession,lookforyouruserIDintheCreatedcolumn.

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Unit4: Receivables&Payables AC205

5. Returntoyouroriginalsessiontorecreatethefinancialstatements. Restrict

thereportingperiodtotheendofthecurrentperiod. Onthebalancesheet,

the“AccountsReceivableDueInOneYear”itemhasbeenreducedbythe

credit posting to theadjustmentaccount. Thedebit fromthispostingcan

be seen in the “Accounts Receivable Not Due Within One Year” section

of the balance sheet.

6. (Optional)Nowrunthebalancesheet/profitandlossstatementforthenext

period. Sincetheadjustmentpostingisautomaticallyreversedonthekey

date+1,thebalancesheetisreturnedtoitsoriginalpositionwhenwerunit

for the next period.

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AC205 Lesson: Regrouping

Solution 8: Reclassification

Task:

Reclassifyreceivableswitharemainingtermgreaterthanoneyearinthefuture.

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

“AccountsReceivable”beforereclassifying. Allreceivablesarecurrently

shownasshort-term(duewithinoneyear). UsethereportvariantVAR##

that you created earlier.

a) Reclassifyreceivableswitharemainingtermgreaterthanoneyearin

the future.

Call financial statement

Menu path for report:

Accounting→FinancialAccounting→GeneralLedger→Information

System → General LedgerReports (New)→ Financial Statement /

CashFlow→General→Actual/ActualComparrisons→Financial

Statement

Selectthevariant: Goto →Variants→Get

Enter VAR##.

Choose Execute to select the variant.

Execute the report.

After you havecheckedthereport, returntotheBalanceSheet/P+L

Statement screen.

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Unit4: Receivables&Payables AC205

2. Inanother session, displaytheopenitemfor yourcustomerT-F00A00in

companycodeAC##thatisdueintwoyears. Inthelineitemdisplay,choose

the Terms of Payment display variant.

a) DisplaydueitemsfromcustomerT-F00A00

Menupathto displaycustomer openitems:

Accounting → Financial Accounting → Accounts Receivable →

Account →Display/ChangeLineItems

Enter the following data:

Customer Account: T-F00A00

Company Code: AC##

Execute.

Choose Settings→ Layout → Choose....

Double-clicktheTermsof Paymentvariant.

Notethedocumentwithapaymentdatetwoyearsinthefuture. Return

to the main menu.

3. Processinproductiontheprogramtoreclassifyreceivablesandpayablesfor

yourcustomerT-F00A00inyourcompanycodeAC##. Enterthelastday

oftheperiodasthekeydateforthefinancialstatements,usethestandard

SAP sort method and the valuationarea US.

The program then creates a batch input session with the reclassification

postings. Onthereportselectionscreen,changethebatchinputsessionname

toRECLASS##tomakeyoursessioneasiertoidentify.

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