AC205_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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AC205 Lesson: Tax Reporting in the USA

Exercise 15: 1099/1042 Processing (USA)

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Modify a vendor for 1099 processing

• Postabusinesstransactionsubjectto1099reporting

• Identify the 1099 reports

Business Example

Oneofyourcompanycodes,3000,isaUScompany. Foryear-endclosing,you

havetoprocesswithholdingtaxinformationfor1099vendors.

Task:

Createa1099vendorinvoiceandgeneratetheassociated1099reports

1. Yourvendor,TE-AC##,hasnotbeenestablishedasa1099vendor. Before

youcanmaketheposting,youhavetoenter111-11-111intheTaxCode-1

fieldinthevendormasterrecord. Youalsohavetoenter07intheW.Tax

Codefieldinthevendormasterrecordsothat1099taxescanbeprocessed

for the vendor.

2. Enteraninvoicefortoday'sdateforyourvendorTE-AC##incompanycode

3000. TheexpenseamountisUSD5000,whichwillbechargedtoaccount

476000(Officesupplies)andcostcenter1000(CorporateServices). Setthe

CalculateTaxindicatorandenterI0(A/Psalestax,exempt)asthetaxcode.

3. Posta manual payment document for your vendor invoice. The payment

amount is USD 5000. The credit will be posted to cash account113101

(Citibank - checks payable).

4. Now execute the required 1099 reports

Hint: You mighthaveto scroll downthescreen toreviewreport

information.

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Unit9: AdditionalMaterial AC205

Solution 15: 1099/1042 Processing (USA)

Task:

Createa1099vendorinvoiceandgeneratetheassociated1099reports

1. Yourvendor,TE-AC##,hasnotbeenestablishedasa1099vendor. Before

youcanmaketheposting,youhavetoenter111-11-111intheTaxCode-1

fieldinthevendormasterrecord. Youalsohavetoenter07intheW.Tax

Codefieldinthevendormasterrecordsothat1099taxescanbeprocessed

for the vendor.

a) Create a 1099 vendor invoice and execute the associated 1099

reports

Change vendor master

Menupathto change vendormaster record:

Accounting→FinancialAccounting→AccountsPayable→Master

Records → Change

Enter the following data:

Vendor: TE-AC##

Company Code: 3000

On the master record initial screen, set the Control indicator in the

GeneralDatasectionandtheAccountingInfoindicatorintheCompany

Code Data section.

Choose 'Enter'.

IntheTaxNumber1field, enter111-11-1111.

Choose 'Enter'.

In the W. Tax Code field, enter 07.

Saveyourchangestothevendormasterrecord.

Continued on next page

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AC205 Lesson: Tax Reporting in the USA

2. Enteraninvoicefortoday'sdateforyourvendorTE-AC##incompanycode

3000. TheexpenseamountisUSD5000,whichwillbechargedtoaccount

476000(Officesupplies)andcostcenter1000(CorporateServices). Setthe

CalculateTaxindicatorandenterI0(A/Psalestax,exempt)asthetaxcode.

a) Enter vendor invoice

Menu path for invoice entry:

Accounting→FinancialAccounting→Vendors→DocumentEntry

→ Invoice

The'EnterCompanyCode'dialogboxmayappearautomatically. Ifit

doesnot,choose'ChangeLeadingCompanyCode'.

Enter3000 in the 'Company Code' field.

Enter the following data:

Vendor: TE-AC##

Invoice Date: Today's date

Amount: 5000

Calculate Tax: X

Tax Code: I0 (A/P tax exempt)

Choose the 'Withholding Tax' tab page. Enter 5000 in the W. Tax

Base field.

Inthefirstitemline, enterthefollowingdata:

G/L Acct: 476000

D/C: Debit

Amount in Doc.Curr.: 5000

Cost Center: 1000

Post your document.

Continued on next page

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Unit9: AdditionalMaterial AC205

3. Post a manual payment document for your vendor invoice. Thepayment

amount is USD 5000. The credit will be posted to cash account113101

(Citibank - checks payable).

a) Post manual payment document

Menu path for manual payment:

Accounting → Financial Accounting → Accounts Payable →

DocumentEntry→OutgoingPayment→Post

Enter the following data:

Document Date: Today's date

Company Code: 3000

Bank data section:

Account: 113101

Amount: 5000

Open Item Selection section:

Account: TE-AC##

ChooseProcessOpenItemsatthetopofthescreen.

If all the open items are inactive when you call up the function,

double-click an open item to select it.

Post your payment document.

Continued on next page

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AC205 Lesson: Tax Reporting in the USA

4. Now execute the required 1099 reports

Hint: You mighthaveto scroll downthescreen toreviewreport

information.

a) Nowcreate therequired 1099 reports

Menu Path for 1099 reporting:

Accounting → Financial Accounting → Accounts Payable →

Withholding Tax → USA

Double-click the report you want to view, for example, Postcard

Printoutof1099VendorAddressesforTaxCodeRequest.

Data required for the three 1099reports:

Vendor Account: TE-AC##

Company Code: 3000

Clearing Date: 01/01/Current year

To: 12/31/Current year

Execute.

Youmightneedtoenterthefollowingdatatorunyourreport:

OutputDevice: Provided bytheinstructor.

Print Immediately: X

Delete After Output: X

Choose 'Print Preview'.

Repeat steps for remaining reports.

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Unit9: AdditionalMaterial AC205

Lesson Summary

You should now be able to:

• Describe the 1099/1042 business process

• LocatetheCustomizingsettingsforwithholdingtaxcodesand1099/1042

outputs

• Usewithholdingtaxduringinvoicingandpayment

• Create a tax return

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AC205 Lesson: Tax Reporting in Germany

Lesson: Tax Reporting in Germany

Lesson Overview

Thislessondescribesthecountry-specificsettingsfortaxreportinginGermany.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Createareturnfor tax on salesand purchases

• Locate the Customizing settings for automatic posting to the tax payable

accountduringexecutionofprogramRFUMSV00

Business Example

AsamemberoftheFIprojectteam,youhavetocheckwhetherthestandardtax

reportsinSAPERPmeettherequirementsinGermany.

Figure 165: Reporting

Avarietyofreportsarecurrentlyavailabletosupport thereportingprocedure.

These reports also meet the country-specific requirements. There is a list of

country-specificreportsforsalestaxreporting,forthesummaryEUreport,andfor

furtherreportscoveringotherlegallyrequiredreports(inaccordancewithGerman

foreign trade regulations, for example).

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Unit9: AdditionalMaterial AC205

Figure 166: Tax Return and Postings

Report RFUMSV00 creates the advancereturnfor taxon salesand purchases,

and, if required, also creates a batch input session for the automatic transfer

posting of tax payable.

Thereportoutputcanbedisplayedatlineitemlevelforeachtaxtype(inputand

output tax).

Whenthe system createsthebatchinput session for theautomatictax payable

transferposting,itgeneratesonedocumentforeachcompanycodeselected. For

eachtaxaccount,thisdocumentcontainsoneitemforpostingtothetaxaccount

andoneitem for postingto thetaxpayableaccount.

AsofRelease4.6C:Thetaxpayabletransferpostingcanbepostedtoavendor

account. Forthechartofaccountsused,assignthecorrespondingvendoraccount

to the transaction key “UMS”. In this case, the posting keys assigned to the

transactionkey“UMS”mustbedefinedforpostingstovendoraccounts.

Youcanconfigurethelayoutoftheoutputliststomeetyourrequirements. You

canusethefunctionsoftheABAPListViewertodothis.

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AC205 Lesson: Tax Reporting in Germany

Figure167: AdvanceReturnforTaxonSales/Purchases(Germany)

Ifyouwanttogenerateasingletaxreturnformultiplecompanycodes,youcan

combinethecompanycodesintoataxonsales/purchasesgroup. Taxamountscan

be printed on a form.

Eachtaxbaseamountgrouprepresentsoneitemontheadvancetaxreturnform.

Thetaxbalancesofthetaxbaseamountsareenteredinthisitem.

Iftheamountforaspecificcombinationisalsorequiredsplitintosubtotals,carry

forwards,andendtotals,entertheadditionalgroupsinvolvedhere.

Inaddition,youcancreateyourtaxreturnfortaxonsales/purchasesintheformof

aDTAfileandthensendittothetaxauthorities(bye-mail, forexample). The

programpreparesasummarizedversionofthetaxdataandcanoutputiteitherin

XML format or as a flat file.

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Unit9: AdditionalMaterial AC205

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AC205 Lesson: Tax Reporting in Germany

Exercise 16: Germany: Tax reporting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create a tax return for Germany

Business Example

Your company code AC## is in Germany and is required to produce standard

monthly reporting for taxes.

Task:

Carry out the following task.

1. Aspartofmonthlyreporting,youhavetoreportthetaxrelevantdatatothe

taxauthorities. ExecutetheAdvancereturnfortaxonsales/purchasesreport

forGermany(RFUMSV00)forpostingsmadeduringthecurrentperiodand

fiscal year in your company code AC##. Specify posting parameters to

createabatchinputsession,TAX##,topostthetransactiontothefirstday

ofthenextperiodandrecordaduedateofthe10thofthenextperiod. Use

documenttypeSAfortheposting. Processtheresultingbatchinputsession

(foreground) togeneratetheposting totheGeneralLedger. Processing is

completewhenyoureceivethemessage“Batchinputprocessingcompleted”.

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Unit9: AdditionalMaterial AC205

Solution 16: Germany: Tax reporting

Task:

Carry out the following task.

1. Aspartofmonthlyreporting,youhavetoreportthetaxrelevantdatatothe

taxauthorities. ExecutetheAdvancereturnfortaxonsales/purchasesreport

forGermany(RFUMSV00)forpostingsmadeduringthecurrentperiodand

fiscal year in your company code AC##. Specify posting parameters to

createabatchinputsession,TAX##,topostthetransactiontothefirstday

ofthenextperiodandrecordaduedateofthe10thofthenextperiod. Use

Continued on next page

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AC205 Lesson: Tax Reporting in Germany

documenttypeSAfortheposting. Processtheresultingbatchinputsession

(foreground) togeneratetheposting totheGeneralLedger. Processing is

completewhenyoureceivethemessage“Batchinputprocessingcompleted”.

a) Createadvancereturnfortaxonsalesandpurchases

Menu path for general tax reporting:

Accounting → Financial Accounting → General Ledger →

Reporting→TaxReports→General→AdvanceReturnforTaxon

Sales/Purchases→AdvanceReturnforTaxonSales/Purchases

Enter the following data:

Company Code: AC##

Fiscal Year: Current year

PostingDate: Firstdayof thecurrent period

To: Last day of the current period

Choose:

Taxpayableposting,andenterthefollowinginformation:

Batch Input Session Required: X

Posting Document Type: SA

Posting Date: First day of next period

DueDateoftheTaxPayable: Day10ofnextperiod

Session Name: TAX##

Execute the program.

Menu path for batch input session:

System →Services →Batch Input→ Sessions. Select yoursession

and choose Process.

SelectProcess/ForegroundandclickProcess.

Press'Enter'tomovethroughthepostingscreens.

Choose Exit to confirm the “Batch input processing completed”

message.

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Unit9: AdditionalMaterial AC205

Lesson Summary

You should now be able to:

• Createareturn for tax on salesand purchases

• Locate the Customizing settings for automatic posting to the tax payable

accountduringexecutionofprogramRFUMSV00

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AC205 Lesson: Tax Reporting in the European Union

Lesson: Tax Reporting in the European Union

Lesson Overview

Thislessondescribesthecountry-specificsettingsfortaxreportingintheEU.

Lesson Objectives

After completingthislesson, youwillbeable to:

• AnalyzedatarelevanttoEuropean taxreporting

• LocateCustomizingfortaxreportingfortheEuropeanUnion.

• CreateanECsaleslistaccordingtoEuropeanUnionrequirements

Business Example

Your company has business relationships with companies in EU states. As a

memberoftheFIprojectteam,youhavetocheckwhetherthestandardtaxreports

inSAP ERPmeet EuropeanUnionrequirements.

Figure 168: Single European Market

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Unit9: AdditionalMaterial AC205

Figure 169: Example: Acquisition Tax Code

Thetaxcodeservesastheaccountdeterminationkeyforthedocument.

Duetoassignmentsinthecalculationprocedure,thesystem:

• Calculatesthetaxamount for you (ifrequested)

• Checkstaxamountsthatwereassignedmanually

• Creates tax posting items automatically.

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AC205 Lesson: Tax Reporting in the European Union

Lesson Summary

You should now be able to:

• AnalyzedatarelevanttoEuropean taxreporting

• LocateCustomizingfortaxreportingfortheEuropeanUnion.

• CreateanECsaleslistaccordingtoEuropeanUnionrequirements

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Unit9: AdditionalMaterial AC205

Lesson: Reporting in Accordance with German Foreign

Trade Regulations

Lesson Overview

Z1, Z4, Z5a notifications

Lesson Objectives

After completingthislesson, you will beable to:

• PerformreportinginaccordancewiththeGermanforeigntraderegulations.

Business Example

AsamemberoftheFIprojectteam,youhavetocheckwhetherthereportsinSAP

ERPmeettherequirementsoftheGermanforeigntraderegulations.

Figure 170: Foreign Trade

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AC205 Lesson: ReportinginAccordancewithGermanForeignTradeRegulations

Lesson Summary

You should now be able to:

• PerformreportinginaccordancewiththeGermanforeigntraderegulations.

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Unit9: AdditionalMaterial AC205

Lesson: Consolidation

Lesson Overview

This lesson provides an overview of the pre-closing activities in Financial

Accounting for group accounting.

Lesson Objectives

After completingthislesson, you will beable to:

• DescribethepreparationsforconsolidationinFinancialAccounting

Business Example

AsamemberoftheFIprojectteam,youhavebeenaskedtoexplainhowgroup

accounting is supported by SAP ERP.

Figure171: IndividualFinancialStatementDataasaBasisforConsolidation

Theindividualfinancialstatementsofallassociatedcompaniesformsthebasis

for consolidation.

Allthefinancialstatementsfromacompanyarereportedintheconsolidationchart

ofaccounts(similartothegroup'sstandardchartofaccounts). Fromabusiness

perspective,thisresultsinasetofaggregatedfinancialstatementsthatcomprise

theindividualfinancialstatementsofallthecompaniesinthegroup.

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AC205 Lesson: Consolidation

Theseaggregatedfinancialstatementscontainalargenumberofitemizedvalues

that are merely the result of an exchange of services within the group. These

values must not be included in the balancesheet, since an external third-party

cannot form a realistic picture of the real financial strength and performance

of the group. Comparisons cannot be made with other groups until all of the

group-internal values have been eliminated.

Example:

• Company Aholds100% of thesharesin company B. EUR800waspaid

for these shares.

• The current assets of company A are assessed in the individual financial

statementsat EUR500, EUR100ofwhichcanbeattributedtodeliveries

of raw materials from company B.

• CompanyBreportsareceivabletotheamountofEUR100(fordeliveryof

rawmaterialstocompanyA).CompanyA,inreturn,reportsapayabletothe

amountofEUR100forthepurchaseofrawmaterialsfromcompanyB.

Figure 172: Elimination of ICPayables &Receivables

Theeconomicunitconcept, however, statesthattheconsolidatedbalancesheet

cannot include payables and receivables from companies within the same

group. The balance sheet value in the individual financial statements is due

to the legal independence of the internal trading partners. The consolidation

activity'Eliminationof intercompanyunitpayablesandreceivables'eliminates

group-internalfinancialrelationships(§303GermanCommericalCode).

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Unit9: AdditionalMaterial AC205

This activity includes the following:

• Downpaymentsmade,downpaymentsreceivedforpurchaseorders

• Receivablesfromaffiliatedcompanies,payablestoaffiliatedCompanies

• Bills of exchange receivable, bills of exchange payable to affiliated

companies

• Prepaymentsandaccruedincome/accruedexpensesanddeferredincome

Inpractice,theeliminationofICpayablesandreceivablesresultsinelimination

differences, which are due to different valuation approaches (real elimination

differences)ordifferentpostingperiods(statisticaleliminationdifferences).

Inthefollowingexample,thereceivablesofcompanyB(forpartnercompanyA)

areeliminatedbythepayablesofcompanyA(withpartnercompanyB).

Figure173: EliminationofICProfitandLossinCurrentAssets

Assets that fully or partially involve deliveries or services provided by the

companiesincludedintheconsolidatedfinancialstatementshavetobereported

withtheamountatwhichtheywouldbereportediftheinternaltradingpartners

wereasinglelegallyindependentcompany. (§304Para. 1GermanCommercial

Code)Allintercompanyprofits/losseshavetobeadjusted.

The group production costs are calculated according to the reporting options

pursuantto§255Para. 2oftheGermanCommercialCode.

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AC205 Lesson: Consolidation

Example:

• CompanyBsuppliesrawmaterialstocompanyA.Theserawmaterialsare

notconsumedonthebalancesheetkeydateandarestoredincompanyA's

warehouse. Company B produced the raw materials at EUR80 and sold

them to partner A at a profit of EUR20.

• Therawmaterials,therefore,havetobeadjustedtothecostofproduction

ofEUR80. Inturn,theprofitfromthesaleoftherawmaterialsisadjusted

at company B.

Figure 174: Consolidation of Investments

Theaggregatedfinancialstatementsincludetheassets,liabilities,adjustingentries,

andentireequitycapitaloftheparentcompanyandallitssubsidiaries.

For this reason, the aggregated balance sheet includes the company's interest

inthesesubsidiaries aswell as the assetsof thesubsidiaries. From the group's

perspective,itsinterestinthesubsidariesandtheassetsthatrepresentthisarethe

same thing. The subsidiary's assets and the parent company's interest in these

subsidiaries are two sides of the same coin.

Aspartoftheconsolidationofinvestments,theparentcompany'sinteresthasto

beoffsetagainstthesubsidiaries'equity. Anydifferencesbetweentheinterestand

equityfirsthavetobecheckedforhiddenreservesandgoodwill. (Ingeneral,the

question of whether thedifferential canbe divided among individual complex

fixed assets must be clarified).

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Unit9: AdditionalMaterial AC205

Example:

• Inourscenario,itisassumedthatthedifferentialcannotbedividedamong

individual complex fixed assets. The goodwill is the price paid for the

acquiredcustomerbase,themotivatedemployees,themarketposition,and

thepropensityfor innovationof subsidiaryB.

• TheequityofsubsidiaryBtotheamountof300iseliminatedagainstparent

company A's interest of 800. For parent company A, the differential is

reported as 500.

Figure 175: Consolidated Balance Sheet

Theconsolidationprocessresultsintheconsolidatedbalancesheet.

The assets and liabilities of all the affiliated internal trading partners are

summarized in the consolidated balancesheet.

Alltheserviceandactivitiesexchangedbetweenthecompaniesinthegroupare

eliminated.

Thisenablesexternalthird-partiestocomparethegroupwithcompetitorsfrom

the same industry. The group's real financial strength and performance can be

derivedfromtheconsolidatedbalancesheet,andisnotobscuredbytheexchange

of services within the group.

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AC205 Lesson: Consolidation

TheSAP consolidationsoftwareeliminatestherelevanttransactionsinaseries

of tasks. These tasks can be tailored to suit the customer's requirements. The

consolidationprocessiscarriedoutinamonitorthatcomprisesallthetasksthat

have to be carried out by the end user.

InSAPConsolidation,differentaccountingprinciples(U.S.GAAP,IAS,German

CommercialCode) andmanagement consolidationapproachescanbemodeled

(for the object profit center, for example).

YoucanusetheflexiblereportingfunctionprovidedbytheBusinessInformation

Warehouse to evaluate your consolidated data.

Standardreports(balancesheet,incomestatement,assethistorysheet)arealready

included in theBusinessContent. These reports canbe quickly adapted to the

customer system.

WebReportinginBWallowsuserstoaccessreportsfromanysystemorlocation

using the Internet Explorer.

Figure 176: SAP SEM Strategic Enterprise Management

The SEM database uses OLAP structuresfrom theSAP BusinessInformation

Warehouse. ThiscanbetheactualSEMsysteminstanceitselforaremoteSAP

BWthat,inadditiontotheSEMdatabase,alsocontainsadditionaldata.

MultidimensionalOLAPanalysesusingtheBusinessExplorerinclude:

MicrosoftExcelspreadsheets,includingformatting,Webreports,freedrilldowns,

slice & dice

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Unit9: AdditionalMaterial AC205

KPIreportingbasedoninterpretationmodelsincludes:

• Measure Builder

Database with business-oriented tasks servesastheinfrastructurefor the

SEM-CPM interpretation models.

• Measure Tree Display

Interpretationmodelthatillustratestheimpactofoperativevaluedriverson

the KPIs with strategic significance.

• Balanced Scorecard (interpretation model)

Modelsstrategies, implementsthem, andmeasurestheir effectivenessby

linking them to the correct KPIs. The Balanced Scorecard is part of the

Management System.

• Management Cockpit (interpretationmodel)

ProvidesaneffectivemeansofgraphicallypresentingKPIsonlineand/oron

wallsin conferencerooms, thusincreasingtheefficiencyof management

communication.

Figure 177: SAP SEM – Business Consolidation

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AC205 Lesson: Consolidation

Figure178: CorrelationBetweenConsolidationAreas,DataBasis,andData

Stream

Data model

Thedatabasisdefinestheconsolidationdatamodel,thatis,thecharacteristicsand

keyfigures,aswellastheirroleinconsolidation. Theconsolidationareacanwork

withasubsetofthecharacteristicsandkeyfiguresthatexistinthedatabasis.

If additional characteristics (such as characteristics from a management

consolidationperspective)arerequiredaftertheinitialcreationofthedatabasis,

they first have to be created in the InfoCube.

Data Streams

Thedatastreamsidentifywheretheconsolidationdataisstored.

ThereisexactlyoneRFCdestinationinBWthatcontainstheconsolidationmaster

andtransactiondata. IfyoudonotspecifyanRFCdestination,thesystemclientin

whichtheSEMsystemislocatedistheRFCdestination.

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Unit9: AdditionalMaterial AC205

Figure 179: Consolidation Monitor

The consolidation monitor provides a graphical overview of the consolidation

units and/or consolidation groups and tasks.

This is the central working environment for

• Executingtasks(forcollectingtheoverallreporteddata,standardizingthe

reporteddata, and consolidation processing)

• Monitoringtheprocessoftaskprocessingforindividualconsolidationunits

and groups.

The consolidation monitor is structured in the form of a matrix. The standard

organizationalunitandtaskhierarchiesarearrangedasfollows:

• The consolidation monitor displays theorganizational unit hierarchiesin

rows

• Theconsolidation monitor displaysthetaskhierarchies(withtask groups

and tasks) in columns.

Foreachnodeintheorganizationalunithierarchy, youcanseethestatusofthe

task groups and the tasks.

A key (in the menu of the consolidation monitor) explains the meaning of the

colors and icons or text used.

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AC205 Lesson: Consolidation

Figure 180: Intercompany Elimination

Eliminationsare alwaysposted in pairs. To enable thesystem to eliminate IC

trading partner relations, therefore, you need to enter the relevant financial

statementitemdatausingtradingpartneraccountassignments.

The hierarchy information is taken into account with each posting. Only

companiesinEuropeareaffiliatedcompaniesatconsolidationgrouplevel. The

Japanesegroupsubsidiaryisconsideredathird-partyat"Europe"level. Thedata

recordsofthereceivables/payablesvis-à-vistheJapanesecompanyaredisplayed

at "Europe" group level in reporting.

At“world”level,allcompaniesinthegroupareaffiliatedcompanies. ICtrading

partnerrelationsareonlyfullyeliminatedatthislevel. Thereceivables/payables

of theEuropeancompanyvis-à-vistheJapanesecompanyarealsodisplayedat

this level.

Examplesofworkingwithdifferenthierarchiesinaconsolidationarea:

• Regional structure of the group

• CompanyAandcompaniesBandCinaseparatehierarchy

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Unit9: AdditionalMaterial AC205

Figure 181: SAPConsolidation –Products and Strategy

Figure 182: SEM-BCS – Roadmap of New Releases

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AC205 Lesson: Consolidation

Figure183: MigrationOptionsforEC-CSandFI-LCCustomers

Figure 184: Links to SAPNet (Alias: /SEM)

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Unit9: AdditionalMaterial AC205

Lesson Summary

You should now be able to:

• DescribethepreparationsforconsolidationinFinancialAccounting

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AC205 Unit Summary

Unit Summary

You should now be able to:

• Explaintheprocedureforcarryingoutadjustmentstothefinancialstatements

andtheadvantageofdoingsointheclassicgeneralledgeraccounting.

• SpecifywhereCustomizingforadjustmentsiscarriedout.

• NametheprocessesinControllingthatimpactFinancialAccounting

• Explain how the reconciliation ledger in the classic general ledger

accountingisusedtoupdatefinancialaccountingfortransactionsthatcross

FI organizational units

• Comparecostofsalesaccountingandperiodaccounting

• LocatethegeneralCustomizingsettingsfortaxprocessingwithintheIMG.

• Describe the 1099/1042 business process

• LocatetheCustomizingsettingsforwithholdingtaxcodesand1099/1042

outputs

• Usewithholdingtaxduringinvoicingandpayment

• Create a tax return

• Createareturnfor tax on salesand purchases

• Locate the Customizing settings for automatic posting to the tax payable

accountduringexecutionofprogramRFUMSV00

• AnalyzedatarelevanttoEuropean taxreporting

• LocateCustomizingfortaxreportingfortheEuropeanUnion.

• CreateanECsaleslistaccordingtoEuropeanUnionrequirements

• PerformreportinginaccordancewiththeGermanforeigntraderegulations.

• DescribethepreparationsforconsolidationinFinancialAccounting

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UnitSummary AC205

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AC205 Course Summary

Course Summary

You should now be able to:

• Locate closingactivitieswithin Customizing

• Identify,execute,andanalyzeprogramsandreportsessentialforindividual

account closing

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CourseSummary AC205

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Appendix 1

Checklists

MONTH-END CLOSING ACTIVITIES

PRE-CLOSING ACTIVITIES

AREA PATH TASK MONTH NOTES

HR #57 Payrollposting Old

MM #12-13 Maintain GR/IR Old Continuous

clearingaccounts

G/L #43-44 Accrual/deferral Old

postings

FI #45 Recurringentries Old

FI #85 Accruals and Old

Deferrals

SD – Goodsissues/invoices Old Check that all

postings for the

period have been

generated

FI #63 Opennewperiod Old

AA #5 New Settle assets under

- Depreciation

construction (AUC)

48 calculation

toassetsinservice

- Interest

-AUCsettlement

MM #14-15 Materialvaluations New As required

MM #17 Closematerialledger New

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MONTH-END CLOSING ACTIVITIES
PRE-CLOSING ACTIVITIES
AREA	PATH	TASK	MONTH	NOTES
HR	#57	Payrollposting	Old
MM	#12-13	Maintain GR/IR clearingaccounts	Old	Continuous
G/L	#43-44	Accrual/deferral postings	Old
FI	#45	Recurringentries	Old
FI	#85	Accruals and Deferrals	Old
SD	–	Goodsissues/invoices	Old	Check that all postings for the period have been generated
FI	#63	Opennewperiod	Old
AA	#5 48	- Depreciation calculation - Interest -AUCsettlement	New	Settle assets under construction (AUC) toassetsinservice
MM	#14-15	Materialvaluations	New	As required
MM	#17	Closematerialledger	New

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Appendix1: Checklists AC205

MM #18-19 Closematerialmaster New If postings are

permittedbeforethe

period end, closing

can be carried out

beforetheperiodend

AR/AP #63 Closeoldperiod New After the closing

entriesintheG/L

FI #63 Temporarilycloseold New After the closing

period entriesintheG/L

The#symbolinfrontofthenumbersinthe“Path”columnreferstothenumberof

the activity in the list of menu paths.

MONTH-END CLOSING ACTIVITIES

MANAGERIAL CLOSING

AREA PATH TASK MONTH NOTES

FI/CO -- Preliminaryreporting New

CO #51 Cost centers: New

-Imputed costs

- Distribution and

assessment

- Indirect activity

allocation

- Calculate actual

activity prices and

updateallocations

CO #47,50 Internal orders New

Can settle several

- Overheads timesinaperiod

- Settlement For external

settlement to AA

or FI, re-open

appropriate G/L

accounts

372

MM	#18-19	Closematerialmaster	New	If postings are permittedbeforethe period end, closing can be carried out beforetheperiodend
AR/AP	#63	Closeoldperiod	New	After the closing entriesintheG/L
FI	#63	Temporarilycloseold period	New	After the closing entriesintheG/L

MONTH-END CLOSING ACTIVITIES
MANAGERIAL CLOSING
AREA	PATH	TASK	MONTH	NOTES
FI/CO	--	Preliminaryreporting	New
CO	#51	Cost centers: -Imputed costs - Distribution and assessment - Indirect activity allocation - Calculate actual activity prices and updateallocations	New
CO	#47,50	Internal orders - Overheads - Settlement	New	Can settle several timesinaperiod For external settlement to AA or FI, re-open appropriate G/L accounts

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AC205 Appendix 1: Checklists

CO/PP #49 Productionorders New

After cost center

- Overheads and internal order

allocations as

-WIPcalculation

required

-Variancecalculation

Re-open

- Settlement appropriate G/L

accounts for

settlement

CO #52 Profitabilityanalysis New

- Cost center

assessments

-Activity-basedcosting

allocations

CO #53 Lock Controlling New May lock each

transactions trans. type as

completedorentire

period

MONTH-END CLOSING ACTIVITIES

EXTERNAL CLOSING

AREA PATH TASK MONTH NOTES

FI #63 Re-open periods for New

adjustments

FI/CO #54-55 CO/FI reconciliation New (onlyclassicG/L)

postings Cross-company-

code, cross-

business-area, and

cross-functional-

area flows within

COarepostedtoFI

FI #39 Revaluation of open New

items in foreign

currency

G/L #43 Revaluationofbalance New

sheet accounts in

foreigncurrency

FI/PCA #67-70 Balance sheet New (onlyclassicG/L)

adjustment

373

CO/PP	#49	Productionorders - Overheads -WIPcalculation -Variancecalculation - Settlement	New	After cost center and internal order allocations as required Re-open appropriate G/L accounts for settlement
CO	#52	Profitabilityanalysis - Cost center assessments -Activity-basedcosting allocations	New
CO	#53	Lock Controlling transactions	New	May lock each trans. type as completedorentire period

MONTH-END CLOSING ACTIVITIES
EXTERNAL CLOSING
AREA	PATH	TASK	MONTH	NOTES
FI	#63	Re-open periods for adjustments	New
FI/CO	#54-55	CO/FI reconciliation postings	New	(onlyclassicG/L) Cross-company- code, cross- business-area, and cross-functional- area flows within COarepostedtoFI
FI	#39	Revaluation of open items in foreign currency	New
G/L	#43	Revaluationofbalance sheet accounts in foreigncurrency	New
FI/PCA	#67-70	Balance sheet adjustment	New	(onlyclassicG/L)

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Appendix1: Checklists AC205

FI/ #71 Profit and loss New (onlyclassicG/L)

CO-PA adjustment

FI #63 Finalclosingactivities New

FI/CO Finalreporting: New

#72

- Compact document

#2-4

journal

#82

-Financialstatements

- Taxes on

sales/purchases

-Internalreport

FI #74-75 Balanceaudittrail New

Year-End Closing Activities

YEAR-END CLOSING ACTIVITIES

PRE-CLOSING ACTIVITIES

AREA PATH TASK MONTH NOTES

FI #63 Opennewfiscalyear Old

MM #25 Physical inventory Old Year-end or as

procedure required

CO/PP #15 Material valuation Old Year-end or as

fromnewmaterialcost required

estimates

AR/AP #29 Balanceconfirmations Old

AA #8 Fiscalyearchange Old Cannot perform

priortofinalposting

periodofoldyear

FI #64 Balancecarryforward Old

MM #19-24 Inventory valuations New After closing the

- Lowest value postingsinMMfor

determination, LIFO, thefiscalyear

FIFO

374

FI/ CO-PA	#71	Profit and loss adjustment	New
FI	#63	Finalclosingactivities	New
FI/CO	#72 #2-4 #82 --	Finalreporting: - Compact document journal -Financialstatements - Taxes on sales/purchases -Internalreport	New
FI	#74-75	Balanceaudittrail	New

YEAR-END CLOSING ACTIVITIES
PRE-CLOSING ACTIVITIES
AREA	PATH	TASK	MONTH	NOTES
FI	#63	Opennewfiscalyear	Old
MM	#25	Physical inventory procedure	Old	Year-end or as required
CO/PP	#15	Material valuation fromnewmaterialcost estimates	Old	Year-end or as required
AR/AP	#29	Balanceconfirmations	Old
AA	#8	Fiscalyearchange	Old	Cannot perform priortofinalposting periodofoldyear
FI	#64	Balancecarryforward	Old
MM	#19-24	Inventory valuations - Lowest value determination, LIFO, FIFO	New	After closing the postingsinMMfor thefiscalyear

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AC205 Appendix 1: Checklists

AA – New After closing the

- Valuations

postings in AA for

- Capital investment thefiscalyear

subsidies

AA #9-10 Year-endclosing New After AA fiscal

year change

and depreciation

postingscompleted

AR/AP #63 Closefiscalyear New

YEAR-END CLOSING ACTIVITIES

EXTERNAL CLOSING

AREA PATH TASK MONTH NOTES

FI #26-27 Analyze GR/IR New

postings

FI #40-41 Reclassify receivables New

and payables

FI – Generaladjustments New

FI #63 Finalfiscalyearclosing New

G/L – Accountbalances–old New Reconcile carry

fiscalyeartonewfiscal forward balances

year w/prior year final

balances

FI/CO/AA #10 New

Finalreporting:

Same as month-end

closing plus:

- Account balances

(year-end)

-Assethistorysheet

FI #76-79 Accumulated balance New

audit trail

FI #86 Intercompany New

Reconciliation

375

AA	–	- Valuations - Capital investment subsidies	New	After closing the postings in AA for thefiscalyear
AA	#9-10	Year-endclosing	New	After AA fiscal year change and depreciation postingscompleted
AR/AP	#63	Closefiscalyear	New

YEAR-END CLOSING ACTIVITIES
EXTERNAL CLOSING
AREA	PATH	TASK	MONTH	NOTES
FI	#26-27	Analyze GR/IR postings	New
FI	#40-41	Reclassify receivables and payables	New
FI	–	Generaladjustments	New
FI	#63	Finalfiscalyearclosing	New
G/L	–	Accountbalances–old fiscalyeartonewfiscal year	New	Reconcile carry forward balances w/prior year final balances
FI/CO/AA	#10	Finalreporting: Same as month-end closing plus: - Account balances (year-end) -Assethistorysheet	New
FI	#76-79	Accumulated balance audit trail	New
FI	#86	Intercompany Reconciliation	New

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Appendix1: Checklists AC205

376

第 403 页 / 共 417 页

Appendix 2

Menu Paths

Activity Menu Path Trans.

Unit 2 – The Financial Statements

1. Define financial statement IMG→FinancialAccounting OB58

versions →GeneralLedgerAccounting

→ Business Transactions

→ Closing → Document →

Define Financial Statement

Versions

2. Create a balance sheet

Information Systems → F.01

(RFBILA00)

Accounting → Financial

Accounting→GeneralLedger

→ BalanceSheet S_ALR_

87012284

Accounting → Financial

Accounting → General

Ledger → Information

System (New)→ Financial

Statement/Cash Flows →

General → Actual/Actual

Comparison → Financial

Statement

377

Activity	Menu Path	Trans.
Unit 2 – The Financial Statements
1. Define financial statement versions	IMG→FinancialAccounting →GeneralLedgerAccounting → Business Transactions → Closing → Document → Define Financial Statement Versions	OB58
2. Create a balance sheet (RFBILA00)	Information Systems → Accounting → Financial Accounting→GeneralLedger → BalanceSheet Or Accounting → Financial Accounting → General Ledger → Information System (New)→ Financial Statement/Cash Flows → General → Actual/Actual Comparison → Financial Statement	F.01 S_ALR_ 87012284

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Appendix2: MenuPaths AC205

Activity Menu Path Trans.

3. Create a balance sheet Accounting → Financial Various

drilldown report Accounting → General

Ledger → Information

System (New)→ Financial

Statement/Cash Flows →

General → Actual/Actual

Comparison → Financial

StatementActual/Actual

Unit 3 – Fixed and Current Assets

4. Executedepreciationrun Accounting → Financial AFAB

Accounting → Fixed Assets

→ Periodic Processing →

DepreciationRun→Execute

5. Determineinvestmentgrant Accounting → Financial AR11N

Accounting → Fixed Assets

→ Periodic Processing →

Investment Grant

6. Post revaluation Accounting → Financial AR29

Accounting → Fixed Assets

→ Periodic Processing →

Revaluation for the Balance

Sheet→PostRevaluation

7. Fiscalyearchange(AA) Accounting → Financial AJRW

Accounting→FixedAssets→

PeriodicProcessing→Fiscal

Year Change

8. Fiscal year change (AA) – Accounting → Financial ABST2

accountreconciliation Accounting → Fixed Assets

→ Periodic Processing →

Year-EndClosing →Account

Reconciliation

9. Year-endclosing(AA) Accounting → Financial AJAB

Accounting → Fixed Assets

→ Periodic Processing →

Year-EndClosing→Execute

378

Activity	Menu Path	Trans.
3. Create a balance sheet drilldown report	Accounting → Financial Accounting → General Ledger → Information System (New)→ Financial Statement/Cash Flows → General → Actual/Actual Comparison → Financial StatementActual/Actual	Various
Unit 3 – Fixed and Current Assets
4. Executedepreciationrun	Accounting → Financial Accounting → Fixed Assets → Periodic Processing → DepreciationRun→Execute	AFAB
5. Determineinvestmentgrant	Accounting → Financial Accounting → Fixed Assets → Periodic Processing → Investment Grant	AR11N
6. Post revaluation	Accounting → Financial Accounting → Fixed Assets → Periodic Processing → Revaluation for the Balance Sheet→PostRevaluation	AR29
7. Fiscalyearchange(AA)	Accounting → Financial Accounting→FixedAssets→ PeriodicProcessing→Fiscal Year Change	AJRW
8. Fiscal year change (AA) – accountreconciliation	Accounting → Financial Accounting → Fixed Assets → Periodic Processing → Year-EndClosing →Account Reconciliation	ABST2
9. Year-endclosing(AA)	Accounting → Financial Accounting → Fixed Assets → Periodic Processing → Year-EndClosing→Execute	AJAB