AC205_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

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AC205 Lesson: Regrouping

Caution: Besuretospecifyyourcompanycode.

a) Reclassify receivables

Menu path to reclassify receivables:

Accounting → Financial Accounting → Accounts Receivable →

PeriodicProcessing→Closing→Reclassify→ReclassifyProcessing

→Closing→Reclassify→Sorting/Reclassification(New)

Enter the following data:

Company Code: AC##

BalanceSheetKeyDate: Lastdayofthecurrentperiod

Sort Method: SAP

Valuation Area: US

Tab page: Postings

Generate Postings: X

BatchInput SessionName: RECLASS##

Choose the Selections tab.

Enter the following data:

Account Type: D (customer)

Customer: T-F00A00

Execute the program.

Fromthereportscreen,choosePostingstoviewthetransactionsthat

have been created. Return to thereport.

Onthereportscreen,chooseMessagestoviewthebatchinputsession

information.

Continued on next page

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Unit4: Receivables&Payables AC205

4. ProcessyourbatchinputsessionRECLASS##(errorsonly)togeneratethe

postingtotheGeneralLedger. Processingiscompletewhenyoureceivethe

message 'Batchinput processing completed'.

Hint: Ifyouforgottochangethenameofyourbatchinputsession,

the default name is the program name, FAGL_CL_REGR. To

identifyYOURsession,lookforyouruserIDintheCreatedcolumn.

a) Process batch input session

Menu path for batch input session:

System→Services→BatchInput→Sessions

Select your session and chooseProcess.

ChooseDisplayErrorsOnlyandthenProcess.

Choose Exit to confirm the “Batch input processing completed”

message.

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.

a) Call financial statement

FromtheBalanceSheet/P+LStatementscreen(RFBILA00),execute

the report again.

Important: Choose the current period as the “to period” for the

reportingperiodsinthecurrentreportingyear.

After youhavecheckedthereport, returntotheBalanceSheet/P+L

Statement screen.

6. (Optional)Nowrunthebalancesheet/profitandlossstatementforthenext

period. Sincetheadjustmentpostingisautomaticallyreversedonthekey

date+1,thebalancesheetisreturnedtoitsoriginalpositionwhenwerunit

for the next period.

a) (Optional)Createthefinancialstatementsforthenextperiod.

OntheBalanceSheet/P+LStatementscreen,enterthefollowing:

Postingperiods: Currentperiod+1toCurrentperiod+1

Execute the report again.

Afteryouhavecheckedtheresults,returntothemainmenu.

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AC205 Lesson: Regrouping

Lesson Summary

You should now be able to:

• Regroup receivables and payables

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UnitSummary AC205

Unit Summary

You should now be able to:

• Create balance confirmations

• Valuateforeigncurrencyopenitemsandbalancesheetaccounts

• Explainhowindividualvalueadjustmentsarepostedanddescribeflat-rate

individualvalueadjustmentsfordoubtfulreceivables

• Regroup receivables and payables

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Unit 5

Accruals and Deferrals

Unit Overview

This unit shows:

• The various accrual/deferral procedures

Unit Objectives

After completing thisunit, you will beableto:

• Postaccrualsanddeferralsfor period-endclosing

• Explaintheadvantageofusingtheaccrual/deferralpostingfunction

• DescribethegenericfunctionsoftheAccrualEngine

• StatetheadvantagesofusingtheAccrualEngineincomparisontonormal

accrual procedures

• ActivateanapplicationcomponentoftheAccrualEngineforacompanycode

• ListtherequiredclosingactivitiesfortheAccrualEngine

• Describehowtheapplicationcomponent“ManualAccruals”works

• Definesubjectsto beaccruedasaccrualobjects

• Describethebasicsettingsoftheapplicationcomponent“ManualAccruals”

• DefinethepostingcontrolofanapplicationcomponentintheAccrualEngine

• Configure the account determination of an application component in the

Accrual Engine using rules

Unit Contents

Lesson: Accrual/Deferral Postings ...........................................130

Exercise9: Accruals/Deferrals(Accrual/DeferralDocuments,Recurring

Entry Documents) ..........................................................135

Lesson: The Accrual Engine ..................................................145

Lesson: Manual Accruals......................................................151

Lesson: Posting Control and Account Determination......................158

Exercise 10: Accrual Engine, Manual Accruals ........................165

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Unit5: AccrualsandDeferrals AC205

Lesson: Accrual/Deferral Postings

Lesson Overview

Thislessondescribesthevarioustypesofaccrualanddeferralpostings.

Lesson Objectives

After completingthislesson, you will beable to:

• Post accrualsanddeferralsfor period-endclosing

• Explaintheadvantageofusingtheaccrual/deferralpostingfunction

Business Example

Asamemberoftheprojectteam,yourtaskistoensurethattheemployeesinthe

departmentarefamiliarwiththeprocedureforcreatingaccrual/deferralpostings.

Figure 54: Accrual/Deferral Postings

To ensure that expenses are posted to the correct period, you can enter

accrual/deferral documents, and then reverse them in a later step (collective

processing). Thereversaldate(indicator)inthatdocumentisthenregardedasthe

posting date of the reversal document. If you need to enter accruals/deferrals

often, youcan use the recurring entry program.

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AC205 Lesson: Accrual/Deferral Postings

Figure 55: Accrual Posting: Warehouse Lease

The monthly rent is 500:

• Prepayment of rent on 12/01

Posting: Occupancy costs to bank 1500

• Accrual/deferral posting on 12/31

Accrued income on occupancy costs 1000

• Reversal posting on 01/01

Occupancy costs to accrued income 1000

Whenyouentertheaccrual/deferraldocument,youhavetoenterareversalreason.

Thereasonisnotedinthedocumentthatisreversed. Youcanthenseefromthis

field why a particular document wasreversed.

The reversal reason also defines whether:

• Thereversaldocumentcanhaveadifferentpostingdate

• Thereversaldocumentcanbecomprisedofnegativepostings

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Unit5: AccrualsandDeferrals AC205

Figure 56: Accrual/Deferral of Expenses and Revenue

Expensesandrevenuepostedinoneperiodcanoftenoriginateinotherperiods.

For thisreason, expensesandrevenuehaveto beaccrued/deferred,inother

words,theyaredistributedtotheperiodsfromwhichtheyresulted.

A distinction is made between

• Accruals

Triggeringsituation: Economically,expenses/revenuebelonginthecurrent

periodandareonlypostedtoasubsequentperiodonceaninvoicehasbeen

received or issued.

• Deferrals

Triggeringsituation: Expenses/revenuewerepostedtothecurrentperiodon

receipt/issueofaninvoice,buteconomicallytheybelong,atleastpartially,in

a future period.

AccrualsanddeferralscanbemanageddifferentlyinFI.

Thediagramshowsanexampleofaninvoicethatisreceivedinthe7thperiodand

thatisalsopostedthere. Sincethisinvoicewascreatedforgoodsthatareused

throughouttheyear,theexpensesof120havetobedistributedequallyacrossall

periods. Forthefirstsixperiods,therefore,sixaccrualstotheamountof10have

to created. An amount of 50 has to be distributed to the last five months after

receipt of the invoice.

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AC205 Lesson: Accrual/Deferral Postings

Figure 57: Accruals

AccrualsYouhavetocreateaccrualswhenanexpenseorrevenueistobereceived

inthefuture,butisincurredorearnedpartlyorcompletelyinthecurrentperiod.

Therecurringentryprogramissuitableforpostingaccruals,sincetheexactsame

amount(here: 10)ispostedtothesameaccountsineachperiod.

Ineachperiod,thepostingrecordis“ExpensetoOtherPayables(orProvisions). ”

It is posted to the account

• Otherpayables: Ifyouarecertainaboutthereasonandamountoftheaccrual

• Provisions: If you are uncertain about the amount and/or reason of the

accrual and can only estimate it

Ineachperiodinwhichyoucarryoutaccruals,thecreditbalanceontheaccount

“Other Payables (or Provisions)” increases.

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Unit5: AccrualsandDeferrals AC205

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AC205 Lesson: Accrual/Deferral Postings

Exercise 9: Accruals/Deferrals

(Accrual/Deferral Documents, Recurring

Entry Documents)

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Postaccrualswithaccrualdocumentsandrecurringentrydocuments

Business Example

Your company code AC## (## = your group number) made a quarterly rent

repaymentonDecember1ofthecurrentyear. Accruetheexpensetothecorrect

periodusingaccrual/deferraldocumentsandrecurringentrydocuments.

Task 1:

Accruals/deferralswith accrual/deferral documents

1. Create an expense account posting entry

EntertherentalcostsforDecember,January,andFebruary(account470000,

costcenterT-A20A##)totheamountofEUR1500onthepostingdate12/01

ofthecurrentyear(taxcode: 0%domesticinputtaxV0).

2. Enter payment (optional)

Enterthepaymentof thisinvoiceusingamanual outgoingpayment from

yourbank accountat DeutscheBank(113100).

3. Check profit and loss statement

Calluptheprofitandlossstatementforyourcompanycodeandcheckthe

situationintheprofitandlossstatementfortheexpenseaccount.

4. Enter accrual/deferral document

Enter an accrual/deferral document on 12/31 of the current year. Enter

01/01of thesubsequent year as the reversal dateand theaccrual/deferral

asthereversalreason. Use'G/Laccountdocument'(SA)asthedocument

typeandtheaccruedincome(98000)astheoffsettingaccount. Enteratext

for the item.

5. Check financial statements

ChecktheaccruedincomeandtheprofitandlossstatementforDecember

(currentyear)oncetheexpensehasbeenaccrued.

6. Reverse the accrual/deferral document

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Unit5: AccrualsandDeferrals AC205

Reversetheaccrual/deferraldocumenton01/01ofthesubsequentyear.

Task 2:

Accrual/deferralwithrecurringentrydocuments(optional)

1. Create an expense account posting entry

Establish the same initial situation again: Enter the rental costs for

December,January,andFebruary(account470000,costcenterT-A20A##)

totheamountofEUR1500onthepostingdate12/01ofthecurrentyear(tax

code: 0% domestic input tax V0).

2. Enter payment (optional)

Enterthepaymentofthisinvoiceusingamanualoutgoingpayment from

your bankaccountatDeutscheBank(113100).

3. Check profit and loss statement

Calluptheprofitandlossstatementforyourcompanycodeandcheckthe

situationintheprofitandlossstatementfortheexpenseaccount.

4. Reposttheexpensetotheaccrualsand deferrals

Posttheexpenseon12/01ofthecurrentyeartotheaccruedincome(98000).

Enter0%domesticinputtax(V0)asthetaxcodeeachtimeandatextinthe

selectionline. Intheexpenseitem,enterthecostcenterT-A20A##.

5. Create recurring entry original document

Createarecurringentryoriginaldocumentonthebasisofwhichthemonthly

expensepostingscanbemadeon01ofthethreesubsequentmonths. Use

documenttypeSA.Makeanoteofthedocumentnumber.

6. Start the recurring entry program

Start the recurring entry program on 12/01 of the current year for your

companycode. Useyour groupnumber asthenameforyour batchinput

session. Processthebatchinputsessiontocreateanupdatedocumentfrom

the recurring entry original document.

7. Check financial statements

Checktheaccruedincomeandtheprofitandlossstatementoncetheexpense

hasbeensettledusingtherecurringentryprogram.

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AC205 Lesson: Accrual/Deferral Postings

Solution 9: Accruals/Deferrals

(Accrual/Deferral Documents, Recurring

Entry Documents)

Task 1:

Accruals/deferralswith accrual/deferral documents

1. Create an expense account posting entry

EntertherentalcostsforDecember,January,andFebruary(account470000,

costcenterT-A20A##)totheamountofEUR1500onthepostingdate12/01

ofthecurrentyear(taxcode: 0%domesticinputtaxV0).

a) Financial Accounting→ Accounts Payable → Document Entry→

Invoice

FieldNameorDataType Values

Vendor T-F00A00

Invoice date 12/01 current year

Posting Date 12/01 current year

Amount 1500.--

Calculate Tax Set indicator

Tax Code V0 (0% input tax)

G/L Acct 470000

Amount 1500.--

Cost center T-A20A##

Save

2. Enter payment (optional)

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FieldNameorDataType	Values
Vendor	T-F00A00
Invoice date	12/01 current year
Posting Date	12/01 current year
Amount	1500.--
Calculate Tax	Set indicator
Tax Code	V0 (0% input tax)
G/L Acct	470000
Amount	1500.--
Cost center	T-A20A##

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Unit5: AccrualsandDeferrals AC205

Enterthepaymentofthisinvoiceusingamanualoutgoingpayment from

your bankaccountatDeutscheBank(113100).

a) Financial Accounting → Accounts Payable→ Document Entry →

Outgoing Payment → Post

FieldNameorDataType Values

Document Date 12/01 current year

Posting Date 12/01 current year

Account 113100

Amount 1500.--

Account T-F00A00

ProcessOpen Items Choose

Discount Deactivate

Choose invoice

SAVE

3. Check profit and loss statement

Calluptheprofitandlossstatementforyourcompanycodeandcheckthe

situationintheprofitandlossstatementfortheexpenseaccount.

a) Check profit and loss statement

4. Enter accrual/deferral document

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FieldNameorDataType	Values
Document Date	12/01 current year
Posting Date	12/01 current year
Account	113100
Amount	1500.--
Account	T-F00A00
ProcessOpen Items	Choose
Discount	Deactivate

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AC205 Lesson: Accrual/Deferral Postings

Enter an accrual/deferral document on 12/31 of the current year. Enter

01/01of thesubsequent year as the reversal dateand theaccrual/deferral

asthereversalreason. Use'G/Laccountdocument'(SA)asthedocument

typeandtheaccruedincome(98000)astheoffsettingaccount. Enteratext

for the item.

a) FinancialAccounting→GeneralLedger→PeriodicProcessing→

Closing→Valuate→EnterAccrual/DeferralDocument

FieldNameorDataType Values

Document Date 12/31 current year

Type SA(G/Laccountdocument)

Posting Date 12/31 current year

Reversal Reason 05 (Accrual)

Reversal Date 01/01subsequentyear

PstKy 40

Account 98000(Accruedincome)

RETURN

FieldNameorDataType Values

Amount 1000.--

Tax Code V0 (0% input tax)

Text Any text

PstKy 50

Account 470000 (rent costs)

RETURN

FieldNameorDataType Values

Amount 1000.--

Cost Center T-A20A##

Save

5. Check financial statements

ChecktheaccruedincomeandtheprofitandlossstatementforDecember

(currentyear)oncetheexpensehasbeenaccrued.

a) Check financial statements

Continued on next page

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FieldNameorDataType	Values
Document Date	12/31 current year
Type	SA(G/Laccountdocument)
Posting Date	12/31 current year
Reversal Reason	05 (Accrual)
Reversal Date	01/01subsequentyear
PstKy	40
Account	98000(Accruedincome)

FieldNameorDataType	Values
Amount	1000.--
Tax Code	V0 (0% input tax)
Text	Any text
PstKy	50
Account	470000 (rent costs)

FieldNameorDataType	Values
Amount	1000.--
Cost Center	T-A20A##

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Unit5: AccrualsandDeferrals AC205

6. Reverse the accrual/deferral document

Reversetheaccrual/deferraldocumenton01/01ofthesubsequentyear.

a) FinancialAccounting→GeneralLedger→PeriodicProcessing→

Closing→Valuate→ReverseAccrual/DeferralDocument

FieldNameorDataType Values

Company Code AC##

ReversePostingDate 01/01subsequentyear

Test Run Deselect

Execute

Task 2:

Accrual/deferralwithrecurringentrydocuments(optional)

1. Create an expense account posting entry

Establish the same initial situation again: Enter the rental costs for

December,January,andFebruary(account470000,costcenterT-A20A##)

totheamountofEUR1500onthepostingdate12/01ofthecurrentyear(tax

code: 0% domestic input tax V0).

a) Createanexpensepostingentry,seeSolutionaboveto1-1

2. Enter payment (optional)

Enterthepaymentofthisinvoiceusingamanualoutgoingpayment from

your bankaccountatDeutscheBank(113100).

a) Enterpayment(optional),seeSolutionaboveto1-2

3. Check profit and loss statement

Calluptheprofitandlossstatementforyourcompanycodeandcheckthe

situationintheprofitandlossstatementfortheexpenseaccount.

a) Check profit and loss statement

4. Reposttheexpensetotheaccrualsand deferrals

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FieldNameorDataType	Values
Company Code	AC##
ReversePostingDate	01/01subsequentyear
Test Run	Deselect

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AC205 Lesson: Accrual/Deferral Postings

Posttheexpenseon12/01ofthecurrentyeartotheaccruedincome(98000).

Enter0%domesticinputtax(V0)asthetaxcodeeachtimeandatextinthe

selectionline. Intheexpenseitem,enterthecostcenterT-A20A##.

a) Reposttheexpensetotheaccrualsanddeferrals

Financial Accounting→ General Ledger → Posting → Enter G/L

Account Document

FieldNameorDataType Values

Company Code AC##

Document Date 12/01 current year

Posting Date 12/01 current year

Account 98000

D/C Debit

Amount 1500.--

Tax Code V0

Text Any text

Account 470000

D/C Credit

Amount 1500.--

Tax Code V0

Cost center T-A20A##

5. Create recurring entry original document

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FieldNameorDataType	Values
Company Code	AC##
Document Date	12/01 current year
Posting Date	12/01 current year
Account	98000
D/C	Debit
Amount	1500.--
Tax Code	V0
Text	Any text
Account	470000
D/C	Credit
Amount	1500.--
Tax Code	V0
Cost center	T-A20A##

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Unit5: AccrualsandDeferrals AC205

Createarecurringentryoriginaldocumentonthebasisofwhichthemonthly

expensepostingscanbemadeon01ofthethreesubsequentmonths. Use

documenttypeSA.Makeanoteofthedocumentnumber.

a) Createrecurring entry original document

Financial Accounting→ General Ledger → Posting → Reference

Documents → Recurring Document

FieldNameorDataType Values

Company Code AC##

First Run On 12/01 current year

Last Run On 02/01subsequentyear

Interval in Months 1

Run Date 1

Document Type SA(G/Laccountdocument)

Currency/Rate EUR

PstKy 40

Account 470000

RETURN

FieldNameorDataType Values

Amount 500.–

Tax Code V0

Cost Center T-A20A##

PstKy 50

Account 98000

Amount 500.–

Text Any text

Save

Makea noteof the document number.

6. Start the recurring entry program

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FieldNameorDataType	Values
Company Code	AC##
First Run On	12/01 current year
Last Run On	02/01subsequentyear
Interval in Months	1
Run Date	1
Document Type	SA(G/Laccountdocument)
Currency/Rate	EUR
PstKy	40
Account	470000

FieldNameorDataType	Values
Amount	500.–
Tax Code	V0
Cost Center	T-A20A##
PstKy	50
Account	98000
Amount	500.–
Text	Any text

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AC205 Lesson: Accrual/Deferral Postings

Start the recurring entry program on 12/01 of the current year for your

companycode. Useyour groupnumber asthenameforyour batchinput

session. Processthebatchinputsessiontocreateanupdatedocumentfrom

the recurring entry original document.

a) Start the recurring entry program

FinancialAccounting→GeneralLedger→PeriodicProcessing→

Recurring Entries → Execute

FieldNameorDataType Values

Company code AC##

Settlement Period 12/01 current year

BatchInputSessionName ##

Execute

System →Services→BatchInput→Sessions

Selectyoursessionbyclickingthefieldinfrontofthesessionname.

Process. Select“DisplayErrorsOnly”andchooseProcess.

7. Check financial statements

Checktheaccruedincomeandtheprofitandlossstatementoncetheexpense

hasbeensettledusingtherecurringentryprogram.

a) Check financial statements

FinancialAccounting→GeneralLedger →Information System→

GeneralLedgerReports(New)→FinancialStatement/CashFlow→

Actual/ActualComparisons→FinancialStatement

FieldNameorDataType Values

Company code AC##

EXECUTE

Selecttherelevantaccountandviewtheamount.

143

FieldNameorDataType	Values
Company code	AC##
Settlement Period	12/01 current year
BatchInputSessionName	##

FieldNameorDataType	Values
Company code	AC##

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Unit5: AccrualsandDeferrals AC205

Lesson Summary

You should now be able to:

• Post accrualsanddeferralsfor period-endclosing

• Explaintheadvantageofusingtheaccrual/deferralpostingfunction

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AC205 Lesson: The Accrual Engine

Lesson: The Accrual Engine

Lesson Overview

ThislessondescribeshowtheAccrualEngineworks.

Lesson Objectives

After completingthislesson, youwillbeable to:

• DescribethegenericfunctionsoftheAccrualEngine

• StatetheadvantagesofusingtheAccrualEngineincomparisontonormal

accrual procedures

• ActivateanapplicationcomponentoftheAccrualEngineforacompanycode

• ListtherequiredclosingactivitiesfortheAccrualEngine

Business Example

YouwilllearnabouthowtheAccrual Engineworks.

Figure 58: Application Components ofthe AccrualEngine

TheAccrualEngineisagenerictoolforcalculatingandcreatingaccrualpostings.

Asinput it receives basic data that describesthesubject matter tobeaccrued,

for example, dataforarental agreement. TheAccrualEngine usesthisdatato

calculatetheaccrualsandcreatestherelatedperiodicpostings.

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Unit5: AccrualsandDeferrals AC205

Justlikethemotorofamachine, theAccrualEngineitselfisnotvisibleforthe

enduser. Instead,theuserworkswiththeapplicationcomponentsoftheAccrual

Engine. The subjects to be accrued are entered there and are forwarded to the

Accrual Engine.

SAP developsand deliverstheapplication components of theAccrual Engine.

They cannot be developed by customers. The application component always

refers to a special accruals scenario and provides an optimized user interface

for this scenario.

TheAccrual Engineisusedamongstotherthingsfor:

• Manual Accruals in Financial Accounting

• Provisions for Awards

• Lease Accounting

• Intellectual Property Management

Additionalapplicationcomponentswillbedeliveredinfutureextensions.

Figure 59: Interaction with the Accrual Engine

The diagram shows the interaction between the Accrual Engine and the

application component.

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AC205 Lesson: The Accrual Engine

The Accrual Engine stores two typesof data:

• Basic Data

Thebasicdataconsistsofadescriptionofthesubjecttobeaccrued(accrual

object)andallotherinformationrequiredforcarryingouttheaccruals. Basic

data is time-dependent.

• AccrualEngineDocumentsand TotalsRecords

All accruals postings create documents in the Accrual Engine (Accrual

Engine documents) and update fiscal year-specific totals records. The

AccrualEnginedocumentsautomaticallycreatecorrespondingdocuments

inFI.Variouslevelsofsummarizationarepossible. Iferrorsoccurduring

theFIupdate, youcantriggerthisagainmanually.

Usually,twomainprocessesaretriggeredfromtheapplicationcomponent:

• Create/change basic data Depending on the Customizing settings, an

opening posting may be made immediately.

• Periodicstartoftheaccrualrunorreversalofanaccrualrun

An Infosystem gives youdirect accesstototals recordsand documentsinthe

AccrualEngine. Youcanalsocarryoutaccrualssimulations.

Figure 60: Advantages of the Accrual Engine

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Unit5: AccrualsandDeferrals AC205

Incomparisontostandardmethodsofcarryingoutaccruals,theAccrualEngine

has several advantages.

• TheAccrualEnginecalculatestheaccrualamountsautomatically. Youdo

nothavetocalculatetheamountsmanuallyandenterthemasfixedvaluesin

recurring entry documents.

• You can make periodic accruals postings automatically as

performance-optimized mass data processing using an accrual run. The

deltaamountofthecumulativeaccrualsminustheaccrualsalreadycarried

out isposted. If the amount to beaccruedchanges, the accrualsamounts

are adjusted automatically.

• Youcansimulateplannedfutureaccruals. Dependingonhowtheapplication

component is configured you can also carry out complete simulation

scenarios.

• The Accrual Engine supports parallel accounting with either different

account areas or parallel ledgers.

• An extensive Information System provides information about planned

accrualsandaccrualsthathavealreadybeencarriedout.

Figure 61: Activate the application component

ToactivateanapplicationcomponentoftheAccrualEngineyouhavetocarryout

the following Customizing activities:

• The application component must be assigned to the company codes that

are to use it.

• Therequiredaccountingprinciplesmustbedefinedif thishasnotalready

been done.

• Theapplicationcomponentmustbeassignedtotherequiredcombinationof

accounting principle and company code.

• Thecurrentfiscalyearmustbeopenfortheapplicationcomponent.

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AC205 Lesson: The Accrual Engine

Figure 62: Closing Activities of the Accrual Engine

TheAccrualEnginerequiresonlyasmallnumberofclosingactivitiesofapurely

technical nature.

• Reconciliation: AccrualEngine/GeneralLedger

Here, Accrual Engine documents and General Ledger documents are

reconciled with one another to check whether the transfer to the General

Ledger was complete and without errors.

• Balance carryforward

Attheendofthefiscalyearyouhavetocarryforwardthebalancesofthe

accrualsobjects into the next fiscal year. This hasnothing to do with the

balance carryforward intheGeneral Ledger.

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Unit5: AccrualsandDeferrals AC205

Lesson Summary

You should now be able to:

• DescribethegenericfunctionsoftheAccrualEngine

• StatetheadvantagesofusingtheAccrualEngineincomparisontonormal

accrual procedures

• ActivateanapplicationcomponentoftheAccrualEngineforacompanycode

• ListtherequiredclosingactivitiesfortheAccrualEngine

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AC205 Lesson: Manual Accruals

Lesson: Manual Accruals

Lesson Overview

Thislessondescribestheapplicationcomponent“ManualAccruals.”

Lesson Objectives

After completingthislesson, youwillbeable to:

• Describehowtheapplicationcomponent“ManualAccruals”works

• Definesubjectsto beaccruedasaccrualobjects

• Describethebasicsettingsoftheapplicationcomponent“ManualAccruals”

Business Example

You have been asked to make the basic settings of the application component

“Manual Accruals”.

Figure 63: Manual Accruals with the Accrual Engine

In the application component “Manual Accruals”, you create the basic data

manually via a simple user interface.

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Unit5: AccrualsandDeferrals AC205

Thebasicdataisusuallysubjectmattertobeaccruedbasedondifferentcontracts,

suchasrentalagreements, insurancecontracts,andsoon.

Hint: Therearealsotwofunctionmodules that you can use toimport

accrualobjectsfromadatabasetableviaabatchjob. Theseare:

ACAC_OBJECT_CREATE_EXTtocreateanaccrualobject

ACAC_OBJECT_MODIFY_EXTtochangeanaccrualobject. Ifitdoes

not exist yet, it is created.

Areportmustbewrittentoselectthedata,exportit,andadjustittothestructure

ofthefunctionmodules. Thefunctionmodulescanthenbecalleduptoloadthe

dataintotheAccrualEngine. Youcanalsotransferlegacydatathisway(formore

information read the IMG documentation).

Figure 64: Deferrals

Youhavetocreatedeferralswhenanexpenseorrevenueispostedinthecurrent

period,butisincurredorearnedpartlyorcompletelyinthefuture.

The slide shows an example of a deferral where an expense invoice for € 120

is received at the start of the year and posted in the first period. However, the

invoicecoversacontractualservicethatisusedthroughouttheentireyear (for

example,insurance). Theexpensemustthereforebedistributedoverallperiodsof

the fiscal year equally.

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AC205 Lesson: Manual Accruals

Figure 65: Posting Deferrals

Followingonfromtheexampleonthepreviousslide,thepostingforthedeferrals

is as follows:

Theinvoicefor€120arrivesinAccountsPayableinthefirstperiodandisposted

there. The posting record is:

Expense to Vendor

Using an opening posting, the entire amount is transferred from the expense

accounttoanaccountforinvoicedeferralitems. Thepostingrecordis:

Prepayments and Accrued Income to Expense

During period-end closing, part of the amount is posted back to the expense

accountfromtheprepaymentsandaccruedincomeaccount,whichmeansthatthe

prepaymentsandaccruedincomearereduced. Postingrecord:

Expense to Prepayments and Accrued Income

Ifthecontractisterminatedprematurely,theentireresidualamountispostedto

an expense account. Posting record:

Expense to Prepayments and Accrued Income

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Unit5: AccrualsandDeferrals AC205

Figure 66: Accruals

Youhavetocreateaccrualswhenanexpenseorrevenueistobereceivedinthe

future,butisincurredorearnedpartlyorcompletelyinthecurrentperiod.

Theslideshowsanexampleofanaccrualwhereanexpenseinvoicefor€120is

receivedattheendoftheyearandpostedinthelastperiod. However,theinvoice

referstoaservicethatisusedduringtheentireyear. Theexpensemusttherefore

bedistributedoverallperiodsofthefiscalyearequally.

Figure 67: Posting Accruals

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AC205 Lesson: Manual Accruals

Thepostingrecordforaccrualsis“ExpensetoOtherPayables(orprovisions)”in

each period. It is posted to the account

• Otherpayables: Ifyouarecertainaboutthereasonandamountoftheaccrual

• Provisions: If you are uncertain about the amount and/or reason of the

accrual and can only estimate it

Ineachperiodinwhichyoucarryoutaccruals,thecreditbalanceontheaccount

“Other Payables (or Provisions)” increases.

Whentheinvoiceisfinally received, it isposted as

Otherpayables(orprovisions)tovendorTheotherpayablesaretherebyconverted

into real payables.

Figure 68: Definition of the SubjectMatterto beAccrued

Thesubjecttobeaccruedisdefinedasanaccrualobject. Youmakethisdefinition

manuallyin theapplicationcomponent“ManualAccruals”. Accrual objectsin

thisapplicationcomponentareidentifieduniquelyforeachcompanycodeusing

anaccrualobjectnumber fromadefinednumberrange.

Theaccrualobjectsaregroupedinaccrualobjectcategoriesformanualaccruals.

These summarize the subject matter of similar accrual objects. For example,

insurancecontracts(accrualobjects)canbeassignedtotheaccrualobjectcategory

“Insurances”.

You can use accrual object categories

• Asanavigationleveltofindaccrualobjectsmoreeasily

• To assign special customer-defined parameters that describe the accrual

object in more detail

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Unit5: AccrualsandDeferrals AC205

Eachaccrualobjectcanhaveseveralaccrualitems. Anaccrualsitemdescribes

howarelatedaccrualstype(usuallycostsorrevenues)isaccruedusingaspecific

accounting principle.

Figure 69: Accrual Calculation

Theaccrualiscalculatedforeachaccrualitem,foreachcombinationofaccrual

typeandaccountingprinciplespecified. Inadditiontotheamounttobeaccrued

andpossiblyalsoaquantitytobeaccrued,theaccrualitemcontainsanaccrual

method.

A function module is defined for the accrual method, and this calculates the

accruals. Forthe“ManualAccruals”area,severalfunctionmodulesaredelivered.

However,youcanalsodevelopyourownfunctionmodulesfortheaccruals.

Thefunctionmodulesdeliveredthatyoucanalsouseformanualaccrualsbegin

with ACE_DS_* and are listed on the slide.

Youcanalsodefinederivedaccrualstypes. Theseaccrualsamountsarecalculated

fromtheaccrualamountsofotheraccrualtypesandnotdirectly. However,derived

accrual types are not particularly relevant for manual accruals and are more

important for other application components.

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AC205 Lesson: Manual Accruals

Lesson Summary

You should now be able to:

• Describehowtheapplicationcomponent“ManualAccruals”works

• Definesubjectsto beaccruedasaccrualobjects

• Describethebasicsettingsoftheapplicationcomponent“ManualAccruals”

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Unit5: AccrualsandDeferrals AC205

Lesson: Posting Control and Account Determination

Lesson Overview

This lesson explains how to configure the posting control and account

determination for the Accrual Engine.

Lesson Objectives

After completingthislesson, you will beable to:

• DefinethepostingcontrolofanapplicationcomponentintheAccrualEngine

• Configurethe account determination of an application component in the

Accrual Engine using rules

Business Example

TheemployeesinFinancialAccountingwanttoshowyouthedifferentposting

optionsavailablewith an application component.

Figure 70: Posting Control

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AC205 Lesson: Posting Control and Account Determination

The posting control is defined for each

• Company code

• Accounting principle

• Accrual type

You define

• How frequently accruals are carried out (for each posting period, daily,

monthly, quarterly, everysix months, annually)

• ThelevelofsummarizationforpostingsbeforetheupdatetoFIYoucan

make the following settings

– NoSummarization: Aseparatelineitemiscreatedforeachaccruals

item.

– Summarizationataccrualobjectlevel: Alineitemiscreatedforeach

accrual object.

– MaximumSummarization: Thepostingsaresummarizedtothelevel

of different additional account assignments.

Figure 71: Account Determination Task

The purpose of account determination is to

• Determine the document type

• Determinethedebitaccount(here: targetaccount)

• Determinethecreditaccount (here: startaccount)

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Unit5: AccrualsandDeferrals AC205

Foreachaccrualtype,youdefineinCustomizingwhichpostingsaretobemade

automaticallyand,therefore,forwhichpostingsaccountdeterminationisrequired.

• None(theaccrualsarecalculatedintheAccrualEngine,butnotposted)

• Only the opening posting

• Onlyperiodicpostings(useful,forexample,foraccruals)

• All (opening posting, periodic accruals, and - if the accrual object is

terminated prematurely - a closing posting)

For parallel accounting, theAccrual Enginesupports

• Parallel accounts

• Parallel ledgers

For parallel accounts, you must configure the account determination of the

Accrual Engineaccordingly, that is, the accountsmust befound depending on

the accounting principle.

For the ledger approach, you have to assign the accounting principles in

Customizingasdescribedinlesson“ForeignCurrencyValuation”ifyouhavenot

already done so.

Figure 72: Derivation Rules

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AC205 Lesson: Posting Control and Account Determination

Accountsaredeterminedusingderivationrules. Theserulesconsistof

• Conditionsunderwhichthederivationruleisexecuted(optional)

• DeterminationoffieldsusedinthederivationruleHereyoudefine

– Sourcefields(derivationruleinput)AllfieldsfilledfromtheAccrual

Engine.

– Targetfields(derivationruleoutput)Allfieldsthatmustbefilledfor

successfulaccountdetermination,oruser-definedparametersthatyou

can usefor sequential derivation rules.

• Theruleentriesthemselvesthatderivetheinputforthetargetfieldsfrom

the content of the source fields.

Inthecaseofmanualaccruals(applicationcomponentACAC):

You define parameters as required in the Data Dictionary structure

ACAC_PARAMETERS. In the standard system, this table contains one

parameteronlywiththename“EXAMPLE”. Youcancreateadditionalparameters

byfillingthecorrespondingfieldsinthisDDICstructure. Insteadof usingthis

structure directly, however, you make an entry in the INCLUDE structure

CI_ACAC_PARAMETERS. Thenewfieldsmustbecustomer-defined fields

andstartwithYorZ.OnceyouhaveactivatedthechangedINCLUDEstructure,

youcanassignthenewparametertooneormoreaccrualobjectcategoriesand

maintainit inthe corresponding accrual object.

Figure 73: Account Determination Rules

The derivation rules are summarized in a set of rules. Depending on how the

derivationrulesaredefined,theyareprocessedeitherinparallelorsequentially.

• Parallel derivation rules are processed sequentially and determine

independent results.

• Sequential derivation rules must becreated in the correct order, because

their results are cumulative.

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Unit5: AccrualsandDeferrals AC205

Figure 74: Parallel Derivation Rules

The order in which parallel derivation rules are created and processed is

irrelevant,sincetheirresultsareindependentofoneanother. Examplesare:

• Derivationrulesfor differentaccrualobjectsthat canbedifferentiated by

meansofuser-definedparameters. Intheconditions,thesystemqueriesthe

contentoftheuser-definedparameters(forexample,Parameter=“Rents”?)

andthederivationruleisonlyexecutediftheconditionisfulfilled.

• Derivationrulesfordifferentelementsoftheaccountingdocument,thatis,

oneruleforthedocumenttype,otherrulesfortheaccounts.

Figure 75: Sequential Derivation Rules

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AC205 Lesson: Posting Control and Account Determination

The order in which sequential derivation rules are created and processed is

important. Examples are:

• Derivationrulesforaccountdeterminationswithdifferentlevelsofdetail,

thatis,thefirstderivationruleprovidesaverybasicaccountdetermination,

thesecondamoredetailedaccountdeterminationforcertaintransactions,

andthethirdaverydetailedaccountdeterminationforothertransactions.

• Use of extended account determination. Using the extended account

determination you can summarize combinations of source fields with a

derivationruleforcharacteristiccombinations. Inasecondderivationrule,

accountsymbolsaredeterminedfromcharacteristiccombinations. Inathird

derivationrule,theaccountsarederivedfromtheaccountsymbols.

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Unit5: AccrualsandDeferrals AC205

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AC205 Lesson: Posting Control and Account Determination

Exercise 10: Accrual Engine, Manual

Accruals

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Post Accruals using the Accrual Engine

Business Example

YourcompanycodeAC##(##=yourgroupnumber)hastakeninsurancewhich

costs6000unitsofyourhousecurrencyeachyear. Theinsuranceamountforthe

currentyearwaspaidinfullinthefirstmonthoftheyear.

Task:

PosttheaccrualfortheinsuranceamountwiththeAccrualEngine.

1. CreateanaccrualobjectforcompanycodeAC##(##=yourgroupnumber).

Choosetheaccrual object category Z_INSURANC. EnterAccrual for

Insurance Contributions Warehouse ## (## = your group number) as

theexplanatory textforyour accrual. Youtaketheresponsibilityfor the

accrual object yourself.

Use your cost center T-A20A## for the account assignment (## = your

group number).

For a time-based accrual, it is important to know over which period an

amountistobedistributed. Thisperiodextendsoverthecurrentyear.

ChooseaccrualtypeINSURAforyourinsurancecontributions. Thelegal

principle to be used for the financial statements is thelocal accounting

principleLOGA.Yourcompanyhassignedaninsurancecontractthatcosts

6,000EURperyear. Youwanttocreateaccrualsforthisamount.

2. Choose 'Check and Simulate'. Astheparameter for the simulation of the

allocation posting, choose 01/01 of the current year. The period is to be

determinedfromthiskeydate. Lookattheresultsofyoursimulation.

3. Save your accrual object.

Caution: Makeanoteofthenumberofyouraccrualobject.

Lookattheaccountingdocument. Whatistheentryinthedocumentheader

text? Whatisthetextinthelineitem? Fromtheaccountingdocument,goto

youroriginaldocument(=AccrualEnginedocument)whichwascreatedby

the Accrual Engine.

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Unit5: AccrualsandDeferrals AC205

4. Displaythelineitemsof theAccrualEngineintheinformationsystemof

theAccrualEngine. Firstselectonlyactualvaluesforyourcompanycode

andyouraccrualobject. Thenselectthesimulatedvaluesforreportingkey

date 03.31 of the current year.

5. Executeanaccrual/deferralrunforthefirstpostingperiod.

Startyour periodicaccrual/deferral run. Restrictthegeneralselectionsto

yourcompanycode,accountingprinciples,accrualtype,andaccrualobject

number. Asthekeydatefortheaccrual, choose01.31ofthecurrentyear.

Firstcarryoutatestrun, andthenanupdaterun.

Intheinformationsystem,displaythetotalsandthelineitemsoftheAccrual

Engine. Restricttheselectiontoyouraccrualobjectnumber.

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AC205 Lesson: Posting Control and Account Determination

Solution 10: Accrual Engine, Manual

Accruals

Task:

PosttheaccrualfortheinsuranceamountwiththeAccrualEngine.

1. CreateanaccrualobjectforcompanycodeAC##(##=yourgroupnumber).

Choosetheaccrual object category Z_INSURANC. EnterAccrual for

Insurance Contributions Warehouse ## (## = your group number) as

theexplanatory textforyour accrual. Youtaketheresponsibilityfor the

accrual object yourself.

Use your cost center T-A20A## for the account assignment (## = your

group number).

For a time-based accrual, it is important to know over which period an

amountistobedistributed. Thisperiodextendsoverthecurrentyear.

Continued on next page

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