AC210_EN_Col92_FV_Part_A4 (第7页) | ERP软件技术分享

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Unit 6

Parallel Accounting

Unit Overview

Unit Objectives

After completing thisunit, you will beableto:

• ... Understandtheledgerapproach(inthenewgeneralledger)andhowto

model parallel accounting principles

• ... Define, configureandusenon-leadingledgers

• ... Explainwhenand howtouse ledgergroups

• ... Understandthepurposeofaledger(group-)specificperiodcheck

• ... Understand the option of ledger group specific clearing and assess

whetherusingthisoptionmakessenseinyour case

• ... DescribethenewvalidationoptionsthathavebecomeavailablewithEhP4

• ... Understandtheintegrationoftheledgerapproach(innewGeneralLedger

Accounting) with asset accounting

Unit Contents

Lesson: Parallel Accounting...................................................216

Exercise 8: Ledger Approach (New G/L) Example: Foreign Currency

Valuation.....................................................................249

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Unit6: ParallelAccounting AC210

Lesson: Parallel Accounting

Lesson Overview

• Ledger approach(in thenewGeneral Ledger)

• Ledger groups

• Ledger group-specific clearing

• Ledger approach (in the new General Ledger) and entering different

valuationapproaches;example: foreigncurrencyvaluation

• Ledger approach (in the new General Ledger) and the Asset Accounting

component (FI-AA)

Lesson Objectives

After completingthislesson, you will beable to:

• ... Understandtheledgerapproach(inthenewgeneralledger)andhowto

model parallel accounting principles

• ... Define, configureandusenon-leadingledgers

• ... Explainwhen andhowtouseledger groups

• ... Understandthepurposeofaledger(group-)specificperiodcheck

• ... Understand the option of ledger group specific clearing and assess

whetherusingthisoptionmakessenseinyourcase

• ... DescribethenewvalidationoptionsthathavebecomeavailablewithEhP4

• ... Understandtheintegrationoftheledgerapproach(innewGeneralLedger

Accounting) with asset accounting

Business Example

Themainconsequenceofparallelaccountingisthatcompanyfinancialstatements

havetobecreatedaccordingtodifferentaccountingprinciples. Thisisbecause

alocalview(=>byU.S.GAAPintheU.S.)isnolongersufficientbyitselfina

globalized world of creditors(banks, shareholders) and business partners. An

internationallyrespectedstandardisinincreasingdemand.

Examplesofinternationallyrecognizedaccountingrulesinclude:

• IAS/IFRS

• US-GAAP

Different accounting principles can (still) be modeled using the “accounts

approach”inthenewgeneralledger. Inadditiontoaccounts,however,thenew

generalledgeralsoletsyouusedifferentledgerstosavethedifferentvaluation

approaches–thisiscalledtheledgerapproach(inthenewgeneralledger).

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AC210 Lesson: Parallel Accounting

Figure 82: Parallel Accounting - SAPMapping Options

Different accounting principles can (still) be modeled using the “accounts

approach” in the new general ledger.

Hint: Inadditiontoaccounts,however,thenewgeneralledgeralsolets

youusedifferentledgerstosavethedifferentvaluationapproaches–this

iscalledtheledgerapproach(inthenewgeneralledger).

Caution: However, donotconfusethenewledgerapproachwiththe

Special Ledger (FI-SL) approach. The special ledger approach was

available in R/3 Enterprise, but it is nowhere near as functional and

uniformastheledgerapproachinthenewgeneralledger.

Whichvaluationapproachshouldyoumodel? Wewouldliketoemphasizethat

SAP generallyconsiderstheledgerapproachand theaccountsapproachas

equivalent. Formoreinformation,seeSAPNote779251.

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Unit6: ParallelAccounting AC210

Figure 83: Defining Non-Leading Ledgers

Animportantquestiontodecideiswhichaccountingrulewillbemodeledin

the leading ledger: SAPrecommendsthat existing customerswhoupgrade to

SAPERPdonotchangetheleadingviewaswell. Suchachangeoftheleading

viewshouldalwaysbedealtwithinaseparateproject,asbefore.

Caution: Theleadingledgeristhe(only)ledgerthatisintegratedwith

CO.

Theuseofnon-leadingledgersalsomakesitpossible,forexample,tousedifferent

fiscalyearvariantswithinonecompanycode(=>alsoseethefollowingslides).

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AC210 Lesson: Parallel Accounting

Figure 84: Activating Non-Leading Ledgers

Customizingpath: FinancialAccounting(New)→FinancialAccountingGlobal

Settings (New) → Ledgers → Ledger → Define and Activate Non-Leading

Ledgers.

Note: An additional non-leading ledger could be interesting for a

company not just to map parallel accounting but also if the (same)

company code is supposed to be mapped with different fiscal year

variants. Forexample: TheleadingledgerusesFYvariantK4,whilethe

non-leading ledger uses FY variantV9.

TheSAPsystemdidnotpreviouslyallowyoutousedifferentFYvariants

within a company code within the general ledger. Only the Special

Ledgercomponent(FI-SL)featuredtheseoptions.

Caution: Forinformationaboutconfiguringdifferentfiscalyearvariants

inanon-leadingledgerandsimultaneouslyusingtheAssetAccounting

component, see SAP Note 844029.

Note: Youusedifferentpostingperiodvariants(=>seeassignmentin

thescreenshot),ifeveryaccountingprinciplehastotakeintoaccountits

own “time frames”.

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Figure85: ScenarioAssignment (forNon-Leading Ledgers)

Theprovidedscenariosareassignedtothe(non-leading)ledgersinCustomizing:

FinancialAccounting(New)→FinancialAccountingGlobalSettings(New)→

Ledgers→Ledger→AssignScenariosandCustomerFieldstoLedgers.

Anon-leadingledgercanbeassignedone(standard)scenario,severalscenarios,

or even all six scenarios at once.

Hint: Thedecisionastohowmanyscenariostoassigndependssolelyon

which“facts”/“businessaspects”youwanttomodelinthecorresponding

(non-leading) ledger.

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AC210 Lesson: Parallel Accounting

Figure86: MorethanOneGeneralLedgerViewofanFIDocument

Figure 87: Topic: FC Valuation

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Figure 88: ValuationDifferences –Example: FCValuation

ThevaluationmethodsarelocatedinCustomizingunder: FinancialAccounting

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

→ Define Valuation Methods.

InSAPERP,thevaluationmethodsarelinkedwiththe(FI)valuationareasin

Customizing: FinancialAccounting(New)→GeneralLedgerAccounting(New)

→PeriodicProcessing→Valuate→DefineValuationAreas.

Avaluationareaisassignedexactlyonevaluationmethod–butthesamevaluation

methodcanbeassignedtomultiplevaluationareas.

Note: InreleasesuptoandincludingSAPR/34.7,thevaluationmethod

is not assigned until you start the actual foreign currency valuation

program (=> program SAPF100).

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AC210 Lesson: Parallel Accounting

Figure89: CustomizingFCValuation/NewGeneralLedgerAccounting

Theslideshowshowyoucantellwhichvaluationapproach(=>valuesfrom

differentvaluationareas)isusedtopostinwhichledger:

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

non-leading ledger.

• Youdefinevaluationareas(fromoriginalFI):Seegraphic1.

• Youdefineaccountingprinciples(AP).Seegraphic2.

• You then assign an accounting principle to the valuation areas: See

graphic 2.

• Inturn,youlinktheprincipleswiththecorrespondingledgers: Seegraphic

3.

Youalsodefinewhich valuation method(for example, lowest valueprinciple

or basic valuation) will beused for each valuation area in Customizing: See

graphic 1 and preceding graphic.

Note: To completetheCustomizingactivitiesfor theforeign currency

valuation, the graphic is still missing the account determination

maintenance, inwhichexpense,revenue,andbalancesheetadjustment

accounts are stored. Financial Accounting (New) → General Ledger

Accounting (New) → Periodic Processing → Valuate → Foreign

CurrencyValuation→PrepareAutomaticPostingsforForeignCurrency

Valuation. => Transaction KDF.

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Caution: Because the same accounts are posted to in the different

ledgersintheledgerapproach(inthenewgeneralledger),itisenoughto

definetheaccountdeterminationonlyforthevaluationareaBlankin

foreign currency valuation.

**Inpractice,youmayhavetocreateseverallocalvaluationareasbecauseyour

localvaluationsmaybethesamefromatechnicalpointofview.

Figure 90: FC Valuation –Example Figures(CustomerLI)

Thesystemderivesthepostedaccounts(=>280010and140099)fromtheaccount

determination(forvaluationareaBlank)oftransactionExchangeRateDifference

OI/G/L Account (=> transaction KDF).

Thevaluationdocumentgeneratedbytheforeigncurrencyprogramisreversed

withthesameprogram,onthefirstdayofthenextmonth,aslongasyoudonot

make any further settings/configurations. For details see the chapter Selected

Periodic Processing.

Note: An (additional) valuationrunfor alocal valuationarea(such as

avaluationareafortherulesof theGerman CommercialCode)does

notregisterarevaluationinthiscase. Theoriginalcustomerdocument

updatestheamount0forthecorrespondingvaluationarea.

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AC210 Lesson: Parallel Accounting

Thecorrectiondocumentillustratedintheslideisonlypostedtonon-leading

ledgerN1. Therefore,topostthedocument,youhavetoassignanumberrange

interval to the corresponding document type in the entry view of the ledger:

Customizing → Financial Accounting (New)→ Financial Accounting Global

Settings(New)→Document→DocumentTypes→DefineDocumentTypesfor

Entry View in a Ledger.

Figure 91: Option: Defining Ledger Groups

Customizingpath: FinancialAccounting(New)→FinancialAccountingGlobal

Settings(New)→Ledgers→Ledger→DefineLedgerGroup.

Hint: The ledger group is option for simplifying and/or accelerating

theworkincertaincases. Nocustomer shouldbeforcedtocreatetheir

own ledger groups.

Caution: However, a new ledger group is created automatically for

eachledgerinthenewG/L.Thisnewledgergroupcontainstherelevant

ledger and has the same name as it.

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Figure 92: Ledger Groups – Special Transactions

IftheLedgerGroupfieldisfilled,thedocumentispostedonlytotheledgersof

the ledger group.

Caution: Iftheledgergrouponlyconsistsofoneormorenon-leading

ledgers, you haveto definethe“documenttypesforentryviewinone

ledger”: Customizing → Financial Accounting (New) → Financial

AccountingGlobalSettings(New)→Document→DocumentTypes→

DefineDocumentTypesforEntryViewinaLedger.

Thedocumentnumberrangesmaynot,inthiscase,alreadybeinusebya

documenttypewhichcanbeusedtoposttoallledgers.

Hint: FB50L and FB01L postings (with filled ledger group) - ledger

group-specificpostings-,arealwaysenteredwithouttaxandpostingto

anOI-managedbalancesheetaccountisnotpossible.

SeealsothetopicClearingSpecifictoLedgerGroups.

Inthegeneralledgerview,inthecaseofledgergroup-specificpostingsitisonly

possibletodisplaytheledgersoftheselectedledgergroup.

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AC210 Lesson: Parallel Accounting

Figure 93: Ledger-Specific Period Check

Figure 94: Ledger-Specific Period Check

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Figure 95: Ledger-Specific Period Check 2

After selecting the checkbox (new in EhP4), the posting to all ledgers with a

postingdateinMarch(=>seeprecedinggraphic)isalsorejected.

Figure 96: Ledger Group-Specific Clearing

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AC210 Lesson: Parallel Accounting

Figure 97: Ledger Group-Specific Clearing

Figure 98: LedgerGroup-SpecificClearing -Prerequisites

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Figure 99: LedgerGroup-SpecificClearing – Conditions

*You should usea newaccount forthenewfunctionswheneverpossible.If

youareunabletocreateanewaccountforsomereason, takethefollowinginto

account:

• Iftheaccountdoesnothavelineitemmanagementoropenitemmanagement,

andhasalready beenposted, proceedasfollows:

a)FirstgeneratethelineitemsusingthereportRFSEPA01.

b) Set the indicator for ledger group-specific clearing subsequently

using the Report FAGL_SWITCH_TO_OPEN_ITEM (=> TCode

FAGL_ACTIVATE_OP).

• If the account has line item management and/or open item management

and the account has already been posted, you can set the indicator

for this account immediately or at a later stage using the report

FAGL_SWITCH_TO_OPEN_ITEM(transactionFAGL_ACTIVATE_OP).

•

Hint: Forfurtherinformation,seeSAPNote175960.

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Additional information about conversion program

FAGL_SWITCH_TO_OPEN_ITEM:

• Theprogramcanonlybestartedforoneaccount. Ifyouwanttomaintain

severalaccounts,youcanusethetransactionformassmaintenanceforG/L

accounts (=> OB_GLACC12).

• Youcanonlyexecutetheprogramsuccessfullyiftheaboveconditions(=>1.

-7.) havebeenfulfilledfortherelevantaccount.

• On the program screen, depending on the “target” you can set the radio

buttonLedger-GroupSpecifictousethenewfunctionfortheaccountorthe

Standard radio button if you want a/the account to be (only) a “normal”

OI account.

• Theconversiondate(=>inputfieldConversionon)isalsoimportantsothat

it is clear which line itemsshould be converted into open items. On the

basisofthetotaloflineitemsbeforetheconversiondate,anopenitemis

createdwiththedefaultaccountassignmentandpostedtoa(technical)

interimaccount (=>fieldAccount forTransfer).

• Here again, depending on your “objectives”, youcan set theposting toa

priorperiodindicatortoposttheOIgeneratedbythesystem(withdefault

account assignment) from the interim account back to the original, now

ledger group-specific/OI-managedaccount.

Fromatechnicalpointofview,whenyoucreate“ledgergroup-specificmanaged

accounts”,theentriesinthetablesBSISandBSASaretransferredtothenewtables

FAGLBSISandFAGLBSASornewentriesarecreatedintheFAGLtables.

Figure 100: LedgerGroup-Specific Clearing- Demo Part 1

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*Additionalinformationabouttheconsolidationtransactiontype:

• If you decide to use the new G/L scenario preparation for consolidation

andyouhaveassignedthistooneormoreledgersinnewGeneralLedger

Accounting,theconsolidationtransactiontype(=>technicalname: RMVCT)

issavedintheindividualtableandtotalstableinthenewG/L.

• The characteristic consolidation transaction type originates from the

component EC-CS (=> Enterprise Controlling – Consolidation). It is

valuated using the totalstable GLT3 (=>SummaryDataPreparations for

Consolidation).

• SAPprovidesthefollowingconsolidationtransactiontypesformapping

provisions processes:

– 500 = Provisions - opening balance

– 520 = Provisions allocation

– 540 = Provisions utilization

– 560 = Write-off provisions

– 570 = Provisions transfer

• UsingtheseconsolidationtransactiontypesandToolsReportPainter(and

ReportWriter),itisnowrelativelyeasytogenerateachangesinprovisions

worksheetbasedonthetotalstableFAGLFLEXT.

Figure 101: Line Item Display (Transaction FAGLL03) according to Step

1 of the provision process

Toobtainabetteroverview,itmakessensetodisplaythefieldLedgerGroupnext

to the field Ledger in the line item display.

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AC210 Lesson: Parallel Accounting

Figure 102: LedgerGroup-Specific Clearing- Demo Part 2

*Additionalinformationaboutpostingtheutilization:

• Sincethesameamountshould/mustbepostedinallledgers,youmaywant

toentertheutilizationwithacustomer-definedledgergroupthatcontainsall

theledgers(=>forexampleledger groupALL).

• Inthiscase,adocumentwouldbepostedtoalltheledgers. However,inthe

fieldLedgerGroup(=>seethescreenshotsfortheindividualitemdisplay

beforeandafterwards),thedocumentfortheledger0Lcontainstheledger

group ALL instead of the ledger group 0L.

• ThedocumentfortheledgerN1containstheledger groupALLinsteadof

the ledger group N1.

• However, clearing works later on (see the slide after next) if the ledger

groupsareidenticaloriftheamountsoftheledgergrouphaveabalanceof

zero. Itisnotsufficientiftheamountsofaledgerhaveabalanceofzero.

• Afterall,thetransactioniscalledledgergroup-specificclearing...

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Figure 103: Line Item Display (Transaction FAGLL03) according to Step

3 of the provision process

Figure 104: Line Item Display (Transaction FAGLL03) according to Step

4 of the provision process

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Figure 105: LedgerGroup-Specific Clearing- Demo Part 3

You can find transaction FB1SL (after you activate the business function

FIN_GL_CI_1)intheapplicationunder: Accounting→FinancialAccounting→

GeneralLedger→Account→Clear-SpecifictoLedgerGroups.

WhenyoutrytocallthestandardtransactionF-03tocleara“ledgergroup-specific

account”→SAPEasyAccess→Accounting→FinancialAccounting→General

Ledger→Account→Clear),thesystemdisplaysadialogboxwiththefollowing

information:

• Ledgergroup-specificclearingwithtransactionFB1SLorFB05L

Diagnosis: TheindicatorLedger-SpecificClearingisset fortheaccount.

Clearing shouldonly becarried outfor accountswiththisindicator using

transactionFB05L(=>PostwithClearingforLedgerGroup)orFB1SL(=>

Clear G/L Account for Ledger Group).

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Figure 106: LIDisplayAccordingto Clearing -Ledger0L

Note: Thegeneralledgerviewshowsiftheprovisionexpensepostingand

theresolutionpostingofdifferentcharacteristicswasassigned,depending

on the splitconfigurationand clearinglines.

Figure 107: LIDisplayAccording to Clearing- LedgerN1

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Figure108: AdditionalInformationaboutLedgerGroup-SpecificClearing

Youcanusethecommandfieldtostarttheclassictransactionforpostingwith

clearingatanytime(transactionFB05)if youwant tocarryoutclearingwhen

youposttoanaccountonlythathasonly“normal”openitemmanagement,but

not ledger group-specific management).

Pureclearingfor (only)openitem-managedG/LaccountsisstillintheSAP

Easy Access Menu: Transaction F-03

Hint: Menupathforautomaticledgergroup-specificclearing-TCode

F13L: SAP Easy Access → Accounting → Financial Accounting →

GeneralLedger→PeriodicProcessing→AutomaticClearing→G/L

Accounts - Specific to Ledger Groups.

As the name of the transaction F13L (=> Automatic Clearing Specific to

LedgerGroupalreadyindicates, thisworksonlyforgeneralledgeraccounts-

other balance sheet accounts (for example, reconciliation accounts) cannot be

suppliedwiththeindicatorLedgerGroup-SpecificClearing. Theprogramisan

enhancement/adjustmentofthestandardclearingprogramSAPF124.

Note: Fortheabovescreenshotforthetestrun: Duringtheupdaterun,the

columnClearingDocumentisfilledwiththerelevantdocumentnumbers.

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Figure 109: Validating AccountAssignmentCombinations

Figure110: DefiningaValidationRuleforAccountAssignmentCombinations

Hint: Generally speaking, validation rules that you can create with

FAGL_VALIDATEcanbemappedusingtransactionOB28,albeitinsome

cases with an exit.

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Customizing path for defining a (new) validation rule: Financial Accounting

(New)→FinancialAccountingGlobalSettings(New)→Document→Define

ValidationRuleforAccountAssignmentCombinations.

Youcanalsodefinevalidationcombinationsforcustomer-definedfieldsthatare

storedinthetotalstablewithoutusingexitprogramming.

Furtherinformationonthevalidationofaccountassignmentcombinations:

• The validation isnot scenario-dependent.

– Example: You want to check / validate the presence of a segment

– this is performed without checking if the scenario Segmentation

(FIN_SEGM) is assigned to a ledger.

• Intheapplication,thevalidationsforaccountassignmentcombinationsare

checkedwhensimulatingtheFIdocuments,notduringposting.

• Thevalidation“accesses”the entryviewandnotthegeneralledger view

(just as transaction code OB28).

Caution: ThisfunctioncanonlybeusedwhenthenewG/Lisactive. Itis

notavailableforclassicclassicgeneralledgeraccounting.

Figure 111: Validation Types

Invalidaccountassignmentcombinations=Non-validcombinations

Validaccountassignmentcombinations=Validcombinations

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Validationtype-adefinition: Thevalidationtypeindicateswhetherthedefined

rulesoraccountassignmententriesforvalidityorinvalidityshouldbechecked-

inotherwords,itindicateshowthesystemshouldlaterinterprettherule.

Note: There is an authorization object for the validation of account

assignment combinations: F_FAGL_DRU.

Hint: Toupdatethegroups(forexample,costcentergroups)thatmight

beusedinthevalidationrules,youshouldperiodicallyschedulethereport

FAGL_VAL_DERIVATION_TOOL(adjustment ofderivationrulesafter

changing groups).

Figure 112: Testing the Validation Rule

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Anotherofthecountlessexamplesofarulewithvalidationtypeinvalidaccount

assignmentcombinationis: Inyourcompanyonlyaparticularcostcenter(ora

profit center or a functional area and so on...) may be included in an account

assignmentwhenposting toa(particular) account.

• In the validation rule you link thesource field (G/L Account in General

Ledger Accounting) ...

• ... and the condition, which is the corresponding account assignment

characteristic(=>CostCenter, ProfitCenter,FunctionalArea, ...). Note:

Theaccountassignmentcharacteristicgetstheoperatornotequalto.

• Intheruleentries, (only)thoseaccountsaredefinedwhich are/should be

allowedincombinationwiththeaccountassignmentcharacteristic.

• Result: The(only) document thatwould berejected is onethat lacks the

definedaccountassignmentfortheaccount. Allotheraccountscanalways

beentered, irrespectiveoftheaccountassignment.

Figure 113: Asset Accounting and LedgerApproach

Hint: Since asset accounting has already been dealt with in previous

chaptersandbalancesheetvaluesthereforealreadyexistinthetraining

system,inthecourse(forreasonsofsimplicity)itwillstillbeassumed

thatvaluationarea01inassetaccountingrepresentslocalregulations.

Tounderstandthelogicoftheledgerapproach(innewG/L)inconjunction

withassetaccounting,thatisabsolutelynoproblem.

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Caution: Inpractice,theledgerapproach(innewG/L)generallyonly

makes sense if in FI-AA the international (often also the leading)

valuationapproachismappedinvaluationarea01.

Figure 114: Integration with FI-AA– Example Figures (1)

Note: In the example in the graphic, “non-integrated” processes are

shown. Of course, the acquisition and retirement transactions can be

posted,thatis,“integrated”,atanytimewithavendor(orcustomer).

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Figure 115: Integration with FI-AA –Example Figures (2)

Hint: TheFIaccountsthat arepostedtointheledgerapproachinthe

newgeneralledgerareexactlythesameonesineachvaluationarea.

Thevaluationapproachescanstilldiffer,however,becausetheyaresaved

in different (general) ledgers.

Theassetvaluesareupdatedinalltheledgerssimultaneouslyduringaposting

–seealso the Acquisition column inthegraphic.

Note: Ofcourse,adocumentwillonlybecreatedinthedeltadepreciation

area for an acquisition posting if different APC valuation approaches

have to be entered.

Hint: Quitefrequently, however, thedeltavaluationareaisrequired

fordeactivationpostings,namelyalwayswhendifferentusefullivesare

used “locally” and “internationally”.

Therefore,theFIdocumentfromthedeltaareaisnotinformativeinitself(see

the retirement posting for area 60 in the above graphic). You can only read it

togetherwiththeareasfromvalue30(seenextslide). However: Thisisonlytrue

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fortheview inthegeneralledgeritself- colleaguesin theassetaccounting

departmentalwaysseethecorrectvaluationapproacheswhentheyanalyze

valuation area 30.

Note: ImaginethatanIFRSapproachismappedinarea30(and60)and

younowadditionallyhavetoobservetheUSaccountingprinciples. In

that case you need an area “US GAAP” (for example area 31) and an

additionaldeltaarea(forexample61[=>area31-area01]).

Figure 116: Integration with FI-AA– Example Figures (3)

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Graphic remarks:

1. Aspreviouslydescribed,thevaluesoftheleadingareaare(also)postedinthe

non-leadingledgers. BranchingfromtheAssetExplorer(=>forthegroup

area)totheFIdocumenttherefore(only)pullsupthereal-timedocument

fromarea01,naturallywiththevaluationapproachoftheleadingarea.

2. IfyouwanttoseethecorrectinternationalvaluesintheAssetExplorer,you

havetoexaminethetransactionlineitemsinthelowersectionofthetool,

notintheFIdocument. WiththeSAPERPsolution,thecorrectgainsand

lossesfromassetretirement(forthegrouparea),andthustheoverallcorrect

valuation approach, arealwaysshownhere.

3. Points 1. and 2. assume that the delta area is posted periodically (=>

program RAPERB2000).

Note: Ifyoudecideon“directposting”forthisarea,youcannavigate

fromtheAssetExplorerinthegroupanddeltaareadirectlytothedelta

FI document.

Hint: Bear in mind that the delta area is only required for the correct

valuation approach for assets in new General Ledger Accounting. In

thesubledger(andtheassociatedtables)thecorrectvaluationisalways

shown. Thus the asset reporting/asset information system always

displaysthecorrectvaluationapproachesasyoucallupyourreportsby

valuation area.

Caution: The valuation area, which reflects the local approach in the

above example (=> valuation area 30 in the graphics) must never be

deactivatedintheledgerapproachinthenewG/L(=>tableANKB-field

XAFBE), not even if the areashould not or must not have any values,

forexample, inthemappingofleasingassets. Suchasituationmustbe

mappedwithspecialtransactiontypesthatonlypostinarea01.

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Figure117: WizardforConfiguringParallelAccountingRules

Thistransaction, which isnewin SAP ERP 2004, enables youtoquickly and

easily define the delta valuation area, which is prerequisite in the ledger

approach (in the new general ledger).

Caution: Ifyouprefertocontinueusingtheaccountapproach, youdo

not need the wizard.

Tostartthewizard,thefollowingdatahastobedefinedinthesystem:

• Valuation area 01

• Valuationareatomodeltheparallelaccountingrule(forexamplearea30)

• Leading ledger

• Non-leading ledger

You can findthewizardin Customizingfor Asset Accounting under Financial

Accounting(New)→AssetAccounting→Valuation→DepreciationAreas→

Set Up Areas for Parallel Valuation.

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Figure 118: Integration with FI-AA– System Configuration

You maintain account assignment types under: Customizing → Financial

Accounting(New)→AssetAccounting→IntegrationwiththeGeneralLedger→

AdditionalAccountAssignmentObjects→SpecifyAccountAssignmentTypesfor

Account Assignment Objects.

Configure program RAPERB2000: Financial Accounting (New) → Asset

Accounting → Integration with the General Ledger → Post APC Values

Periodically to the General Ledger → Specify Document Type for Periodic

Posting of Asset Values..

Define a new document type in theentry view of the corresponding ledger:

Customizing → Financial Accounting (New)→ Financial Accounting Global

Settings(New)→Document→DocumentTypes→DefineDocumentTypesfor

Entry View in a Ledger.

You can maintainitem types under: Financial Accounting (New) → General

LedgerAccounting(New)→ Business Transactions→ Document Splitting→

Classify G/L Accounts for Document Splitting.

Combining the document type for periodic value postings with business

transaction and business transaction variant: Customizing → Financial

Accounting(New)→GeneralLedgerAccounting(New)→BusinessTransactions

→DocumentSplitting→ClassifyDocumentTypesforDocumentSplitting.

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Unit6: ParallelAccounting AC210

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AC210 Lesson: Parallel Accounting

Exercise 8: Ledger Approach (New G/L)

Example: Foreign Currency Valuation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ... Explainandconfiguretheledgerapproachinthenewgeneralledgerasan

alternativedisplayoptionforparallelfinancialreportingintheSAPsystem

• ... Clarify theprocedureandpostinglogicof theledgerapproach(innew

G/L)usingforeigncurrencyvaluationasanexample

Business Example

Themainconsequenceofparallelaccountingisthatcompanyfinancialstatements

havetobecreatedaccordingtodifferentaccountingprinciples. Thisisbecause

alocalview(=>byU.S.GAAPintheU.S.)isnolongersufficientbyitselfina

globalized world of creditors (banks, shareholders) and business partners. An

internationallyrespectedstandardisinincreasingdemand.

Itisthereforeallthemoreimportantthatadataprocessingsystemcanmapparallel

accountingprinciples. OneoptionintheSAPsystemistheledgerapproach(in

the new general ledger).

Task 1:

LedgerApproachintheNewGeneralLedger-PreparationsandInitialTests

1. TomodeladditionalfinancialreportingmethodsintheSAPsystem,youcan

define additional (non-leading) ledgers in addition to the leading ledger.

Createanon-leadingledgerforaninternationalvaluationapproach.

Inthisexercise,yournewledgershouldhaveatwo-digitID:TheIDstarts

with“N”andhasonemoreletter,whichisderivedasfollows:

Group1receivestheletterA:=>Thusthenewnon-leadingledgerwouldbe

named NA.

Group2receivestheletterB:=>Thus,thisnewnon-leadingledgerwouldbe

named NB and so on.

Pleaseselectthelettersfortheothergroupsasfollows:

Group 01 02 03 04 05 06 07 08 09

Letter A B C D E F G H I

Continued on next page

249

Group	01	02	03	04	05	06	07	08	09
Letter	A	B	C	D	E	F	G	H	I

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Unit6: ParallelAccounting AC210

Group 10 11 12 13 14 15 16 17 18

Letter J K L M N O P Q R

Specifythefollowingdatafortheledgerdefinition:

Ledgername: Non-leading ledger gr. ##

Totals table: FAGLFLEXT

Save your data.

2. In the next step you must allow/activate the new ledger N# for your

company code AA##.

Hint: Withdifferentfiscalyearvariantsand/ordifferentcurrencies

and/ordifferentvariantsofthepostingperiodsforthenon-leading

ledger,yournewledgershouldnotwork(initially).

You must note that the assignment of your non-leading ledger to your

company code isnot (immediately)possible.

Readthelongtextoftheerrormessagecarefully. Youwillgettoknowthe

SAPGeneral LedgerMigrationService(=>ServiceSAPGeneralLedger

Migration)mentionedinthelongtextbetterintheMigrationchapter.

3. Toproceedwiththeexercise,you'llhavetodothefollowing: Deactivatethe

productiveindicator for yourcompanycodeAA##.

Caution: Inpracticeorinyourproductionsystemathome,thisis

naturally not a solution!!!!

4. ClosethecurrentCustomizingsessionandthencallCustomizingAGAIN.

5. Nowrepeatsubtask2andtrytolinkyournewnon-leadingledgerN#with

your company code AA##.

6. Inthenewnon-leadingledgerN#,youwanttomapSegmentReportinganda

profitandlossstatementbasedonCostofSalesAccounting. Assignthese

twoscenariostoyourledgerN#andsavethedata.

7. NowpostaG/LaccountdocumenttoyourcompanycodeAA##: Enterthis

purchaseofofficesupplieswithcash. Todoso,useaccounts:

405200 (=> consumption office supplies)

100000 (=> petty cash)

Continued on next page

250

Group	10	11	12	13	14	15	16	17	18
Letter	J	K	L	M	N	O	P	Q	R

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AC210 Lesson: Parallel Accounting

Thegrossamountof€66istobeenteredwithtoday'sdate,currencyEuro

and10% VAT.Choosecost centerT–F05A##astheCO-relevantaccount

assignment.

8. Display the document. You should now be able to call ledger N#, in

additiontotheleadingledger0L,inthegeneralledgerview.

9. Whatdoyounoticeabout the documentin ledgerN#, for example, when

you view the posting documents or (on the other side) the CO account

assignment (=> cost center)?

Task 2:

ForeignCurrencyValuationinTheLedgerApproach(NewGeneralLedger)

Hint: Enterdifferentamountsinthedifferentledgers(duetovaluation

differences). Todoso,usetheforeigncurrencyvaluationagainforyour

twoopencustomeritems(fromtheexerciseinunit5).

Since the ledger solution in the new general ledger posts different

valuation accounts to the different ledgers, but to the same accounts,

the account determination as you maintained it in the exercise in unit

5 will suffice.

You must create an additional valuation area (in FI) and an additional

valuationmethod. Tocarryouttheforeigncurrencyvaluation,youalso

need accounting principles.

1. CreateanadditionalvaluationareainFICustomizing. TheIDofthenew

valuation areashouldhavetwoletters. Thefirstletterofeverygroup is

"I". The“I”standsfor“International”inthisexample. Selectthesecond

letter for your groupfrom thefollowingtable:

Group 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18

Letter Z B C D E F G H I J K L M N O P Q R

Examples:

Group1receivestheletterZ:=>TheledgerwouldthereforebecalledIZ.

Group5receivestheletterE:=>TheledgerwouldthereforebecalledIE.

Continued on next page

251

Group	01	02	03	04	05	06	07	08	09	10	11	12	13	14	15	16	17	18
Letter	Z	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P	Q	R

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Unit6: ParallelAccounting AC210

Alsoenterthefollowingdataforthenewledger:

ValuationArea: I# (=> # stands for the second letter from the

above table)

Valuationmethod: Leave blank for now

CurrencyType: Company code currency

Additionalcurrency: Leave blank

FS Version: Leave blank or enter INT

Long Text: Internationalvaluationareagr. ##

2. AlsocreateavaluationmethodinCustomizing. Nameyournewvaluation

method I## and define it as follows:

Description: Internationalvaluation for averagerate, group

ValuationProcedure: Always valuate

DocumentType: SA

Exch.Rate Type for

Debit/CreditBalance: M

3. Define your new valuation method I## (subsequently) in your new

valuationareaI#fromthelasttaskstepbut one.

4. Touniquelydefinewhichvaluationareawillposttowhichledger,younow

havetodefinetheaccountingprinciples(AP).Createthetwofollowing

accounting principles:

=>LO##withthedescriptionLocalAP Group##

and

=>IA##withthedescriptionInternationalAPGroup##

Note: Hereagain,thehashcharactersstandforyourgroup/computer

number.

5. You needtwo(types of)links/assignments:

First you combine the accounting principles with the corresponding

ledgers:

APLO## <=> Ledger 0L

APIA## <=> Ledger N#

Continued on next page

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AC210 Lesson: Parallel Accounting

Then thevaluation areas(from FI) must belinkedwith theaccounting

principles:

(Local) valuation area L# <=> AP LO##

(fromex. inchapter5)

(International)valuationarea <=> AP IA##

I#

Hint: Youhavenowclearlydefinedwhichvaluationapproachwill

bepostedtowhichledgerinthenewgeneralledger.

6. To carry out the international valuation, you must also make a system

setting:

Since a run for the international valuation posts exclusively to the

non-leading ledger N#, you must assign a number range interval to the

relevantdocumenttype(=>accordingtothevaluationmethod,thedocument

typeSA)fortheentryviewofthenon-leadingledgerN#.

Hint: However,youcannotdefinethesameinterval(=>interval

01)that isalreadydefinedindocumenttypeSA.Thisistoensure

thattherearenogapsin theleadingledger.

In light of this, create a newnumber range interval for your company

codeAA## using the following values:

No. Year From ToNumber Current Ext

Number Number

30 9999 3000000000 3900000000

7. AssignthenewintervaltodocumenttypeSAfortheentryviewinledger

N#.

8. Youcannowstarttheforeigncurrencyvaluationrun. Firstremindyourself

ofthestepsfromthepreviousunitandthespecifiedprerequisites:

=> You have two open customer invoices that were entered in USD. If

you cannot remember thepostings, call acustomer lineitem list for your

customer 210##.

=>ThecurrentUSD->Euroexchangerateis=1.

=> You already ran the local/book valuation run on the last day of the

previous month in the preceding exercise. You can start it again, but no

result will be posted.

Continued on next page

253

No.	Year	From Number	ToNumber	Current Number	Ext
30	9999	3000000000	3900000000

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Unit6: ParallelAccounting AC210

=>Duetothelowestvalueprinciple,yourvaluationrunonlyvaluatedone

of the two customer items.

Calltheforeigncurrencyvaluationprograminaccountsreceivableand

enter the following data:

CompanyCode: AA##

Valuation Key Last day of previous month

Date:

Caution: IfyourAC210trainingcoursetakesplaceinJanuary,use

January31ofthecurrentyearasthekeydate.

ValuationArea: I#

IndicatorCreate Donotsetuntilafteratestrun,whenyoustartthe

Postings: update run.

Hint: You donot need to specify a folder name, asyou will not

use a folder.

Theprogramalsoneedstoknowwhich"objects"aretobeprocessed.

=> Open tab page Open Items: Set the Valuate Customer Open Items

checkbox.

Now start the program.

Since you ran this program with an international approach, note that

both open itemswere valuated – once, (asin thelocal valuation), witha

devaluation/expense(ofEUR1,000)andoncewitharevaluation/revenue!

9. Call the posted valuation document(s).

10. Ifyoucanseethepostingamount€0,thedisplayisinUSD.Todisplaythe

euro-denominatedvalues, clickChangeDisplayCurrency. Youcan see

intheentryviewthatthesegments(andprofitcenter)weretakenfromthe

original customer invoices.

Whenyougotothegeneralledgerview,thesystemimmediatelyshowsthe

documentonly(andcorrectly)inthenon-leadingledgerN#.

Look at the two document numbers.

Continued on next page

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AC210 Lesson: Parallel Accounting

11. There may be two questions:

Why is the characteristic Profit Center also saved and displayed in the

non-leading ledger?

12. Why isthere automaticallya reset document?

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Unit6: ParallelAccounting AC210

Solution 8: Ledger Approach (New G/L)

Example: Foreign Currency Valuation

Task 1:

LedgerApproachintheNewGeneralLedger-PreparationsandInitialTests

1. TomodeladditionalfinancialreportingmethodsintheSAPsystem,youcan

define additional (non-leading) ledgers in addition to the leading ledger.

Createanon-leadingledgerforaninternationalvaluationapproach.

Inthisexercise,yournewledgershouldhaveatwo-digitID:TheIDstarts

with“N”andhasonemoreletter,whichisderivedasfollows:

Group1receivestheletterA:=>Thusthenewnon-leadingledgerwouldbe

named NA.

Group2receivestheletterB:=>Thus,thisnewnon-leadingledgerwouldbe

named NB and so on.

Pleaseselectthelettersfortheothergroupsasfollows:

Group 01 02 03 04 05 06 07 08 09

Letter A B C D E F G H I

Group 10 11 12 13 14 15 16 17 18

Letter J K L M N O P Q R

Specifythefollowingdatafortheledgerdefinition:

Ledgername: Non-leading ledger gr. ##

Totals table: FAGLFLEXT

Save your data.

a) Customizing→FinancialAccounting(New)→FinancialAccounting

Basic Settings (New) → Ledgers → Ledger → Define Ledgers for

General Ledger Accounting.

Choose Edit → New Entries.

b) The new ledger N# and a ledger group with the same name are

automatically created.

Continued on next page

256

Group	01	02	03	04	05	06	07	08	09
Letter	A	B	C	D	E	F	G	H	I

Group	10	11	12	13	14	15	16	17	18
Letter	J	K	L	M	N	O	P	Q	R

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AC210 Lesson: Parallel Accounting

2. In the next step you must allow/activate the new ledger N# for your

company code AA##.

Hint: Withdifferentfiscalyearvariantsand/ordifferentcurrencies

and/ordifferentvariantsofthepostingperiodsforthenon-leading

ledger,yournewledgershouldnotwork(initially).

You must note that the assignment of your non-leading ledger to your

company code isnot (immediately)possible.

Readthelongtextoftheerrormessagecarefully. Youwillgettoknowthe

SAPGeneralLedgerMigrationService(=>ServiceSAPGeneral Ledger

Migration)mentionedinthelongtextbetterintheMigrationchapter.

a) Customizing→FinancialAccounting(New)→FinancialAccounting

GlobalSettings(New)→Ledgers→Ledger→DefineandActivate

Non-Leading Ledgers.

b) In the Determine Work Area: Entry dialog box, enter your new

non-leadingledgerN# andcopy the data.

c) Choose Edit → New Entries.

d) Enter your company code AA## in the Company Code column and

confirmyourentry. Leavetheothercolumnsblankforthisexercise.

e) Confirm your entries. You realize that such a process would

(thankfully)notworksoeasilyduringoperations.

f) Readthelongtext of theerrormessage.

3. Toproceedwiththeexercise,you'llhavetodothefollowing: Deactivatethe

productiveindicatorforyourcompanycodeAA##.

Caution: Inpracticeorinyourproductionsystemathome,thisis

naturally not a solution!!!!

a) FinancialAccounting(New)→FinancialAccountingGlobalSettings

(New) → Global Parameters for Company Code → Enter Global

Parameters.

b) GotothedetailsforyourcompanycodeAA##.

c) DeactivatetheindicatorCompanycodeisproductive.

d) Save.

4. ClosethecurrentCustomizingsessionandthencallCustomizingAGAIN.

a) TCode OSPRO

Continued on next page

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