AC405_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

第 121 页 / 共 543 页

AC405 Lesson: Entering Primary Postings

Solution 7: Entering Primary Postings

Task:

Carry out the following task:

1. EnterthegeneralledgeraccountpostingsintoFinancialAccountingusing

companycode1000,today'sdateandtheEURcurrency. Choosethescreen

variant“Withcostcenter”,andpostthefollowingdata:

G/L Account D/C Amount Tax Cost

code Center

473120 (telephone Debit 8.000 V0 101##

costs)

430000(salaries) ” 5.000 201##

” ” 20.000 202##

” ” 20.000 203##

” ” 200.000 301##

” ” 150.000 302##

476000 (office ” 3.000 V0 301##

supplies)

476100(ITsupplies) ” 15.000 V0 202##

475000(vehiclecosts) ” 100.000 V0 203##

476400(trainingcosts) ” 12.000 V0 301##

” ” 15.000 V0 302##

415100 (external ” 2.000 V0 113##

activities)

420000 (direct labor ” 8.000 113##

costs)

113100(bank) Credit 558.000 --- ---

Continued on next page

107

G/L Account	D/C	Amount	Tax code	Cost Center
473120 (telephone costs)	Debit	8.000	V0	101##
430000(salaries)	”	5.000		201##
”	”	20.000		202##
”	”	20.000		203##
”	”	200.000		301##
”	”	150.000		302##
476000 (office supplies)	”	3.000	V0	301##
476100(ITsupplies)	”	15.000	V0	202##
475000(vehiclecosts)	”	100.000	V0	203##
476400(trainingcosts)	”	12.000	V0	301##
”	”	15.000	V0	302##
415100 (external activities)	”	2.000	V0	113##
420000 (direct labor costs)	”	8.000		113##
113100(bank)	Credit	558.000	---	---

第 122 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Ensure that you note down the document number.

_______________________

a) Accounting→FinancialAccounting→General Ledger→Posting

→ Enter G/L Account Document

FieldNameorDataClass Values

Document Date current

Currency EUR

Edit→ScreenVariant→SelectScreenVariant

ScreenVariant: “withcostcenter”(Z_WITHCOSTCENTER)

G/L Account D/C Amount Tax Cost

code Center

473120 (telephone Debit 8.000 V0 101##

costs)

430000(salaries) ” 5.000 201##

” ” 20.000 202##

” ” 20.000 203##

” ” 200.000 301##

” ” 150.000 302##

476000 (office ” 3.000 V0 301##

supplies)

476100(ITsupplies) ” 15.000 V0 202##

475000 (vehicle ” 100.000 V0 203##

costs)

476400 (training ” 12.000 V0 301##

costs)

” ” 15.000 V0 302##

415100 (external ” 2.000 V0 113##

activities)

420000 (direct labor ” 8.000 113##

costs)

113100(Bank) Credit 558.000 --- ---

Save your data!

108

FieldNameorDataClass	Values
Document Date	current
Currency	EUR

G/L Account	D/C	Amount	Tax code	Cost Center
473120 (telephone costs)	Debit	8.000	V0	101##
430000(salaries)	”	5.000		201##
”	”	20.000		202##
”	”	20.000		203##
”	”	200.000		301##
”	”	150.000		302##
476000 (office supplies)	”	3.000	V0	301##
476100(ITsupplies)	”	15.000	V0	202##
475000 (vehicle costs)	”	100.000	V0	203##
476400 (training costs)	”	12.000	V0	301##
”	”	15.000	V0	302##
415100 (external activities)	”	2.000	V0	113##
420000 (direct labor costs)	”	8.000		113##
113100(Bank)	Credit	558.000	---	---

第 123 页 / 共 543 页

AC405 Lesson: Entering Primary Postings

Lesson Summary

You should now be able to:

• Executetransactionsinsourceapplicationsandviewtheeffect

109

第 124 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Lesson: Reports in Cost Center Accounting

Lesson Overview

The report menu is displayed. You willsee examples of astandard report and

familiarize yourself with the possibilities offered by interactive information

systems.

Lesson Objectives

After completingthislesson, you will beable to:

• Run totals reports and line item reports and explain additional functions

in the information system.

Business Example

Youwanttodisplaythedataonthecostcentersusingdifferentreports. Investigate

the reports contained in thestandard system.

The Report Menu

Figure 37: The Report Menu

Youcanusethereporttreetoselectreportsfromtheinformationsystem. The

report tree gathers all reports within an application and structures them in a

hierarchy.

Youcandefineyourownreportmenuforeachactivitygroupintheenterprisewith

anindividualnodestructure. Reportsthatyoucreatedforyourownrequirements,

or SAP standard reports can be integrated into the report menu of an activity

group. Changes such as adding user-defined reports are not included in the

standard SAP menu.

110

第 125 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Example of a Standard Report

Figure 38: Example of a Standard Report

Overheadcostcontrollingconsistsofthefollowingtasks:

• Planning

• Allocation

• Control

• Monitoring of overhead costs

In addition, the SAP System summarizes all line items to form totals records,

which in turn are stored in a CO totals record file. The system provides you

withacomprehensiveset offunctionstoenableyoutoallocateoverhead costs

according to source.

At the end of the period, you can compare the planned costs and their

correspondingactualcosts. Youcanmakeasource-basedanalysisoftheresulting

plan/actual variances and use the analyses for further controlling measures

Management Accounting. You can also compare two sets of actual data from

differentperiodstoanalyzecostdevelopmentoveraperiodoftime.

111

第 126 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Figure 39: Totals Values and Line Items

TheSAPsystemmakesadistinctionbetweenlineitemsandtotalsrecords. These

are recorded in separate database tables.

A lineitem is entered for each business transaction. You can accesstheseline

items using the line item report.

Forreporting,allthelineitemsenteredforbusinesstransactionsareautomatically

savedintotalsrecords. TheamountsaretotaledintheSAPsystembasedonthe

costcenter/costelementorcostcenter/costelement/activitytypeandenablesdata

tobeevaluatedmorequickly. YoucananalyzethetotalsrecordsusingaReport

Painter/Report Writer report.

Normally,youwouldanalyzeacostcenterusingaReportPainterreport. Ifyou

requiredetailedinformationforparticularcostelementspostedtothecostcenter,

you can call up the corresponding line items.

The line item report acts as an itemization of actual costs, plan costs or

commitments based on the posting documents. This information is displayed

as a list (ABAP list display).

Forexample: InFinancialAccounting,personnelcostsforanexternalrepairfirm

were posted twice in the same month.

Lineitem1: 420000Personnelcosts5,000.--CostCenterProduction07/2003

Lineitem2: 420000Personnelcosts3,500.--CostCenterProduction07/2003

TotalsRecord420000Personnelcosts8,500.--CostCenterProduction07/2003

112

第 127 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Interactive Information System

Figure 40: Interactive Information System

Youcanusetheinteractiveinformationsystemtototalandanalyzeallorselected

businesstransactionsaccordingtovariouscriteria(forexample,costcenter/cost

element).

The totals records in the Report Painter report are normally analyzed, but

sometimes the line items from the summary report are also selected and

examined. You canalsomove from the line itemstothecorresponding source

documents. The source document canbeanFI document, or for example, an

accounting document from a reposting.

YoucancallupotherreportsusingtheReport/Reportinterface.

113

第 128 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Settings for Reporting

Figure 41: User Settings

Youcanspecifygeneralanduser-specificdefaultvaluesfortheselectioncriteria,

andthereportcurrency. Theadvantageofusersettingsisthatseveralorallvalues

thatyounormallyenterbeforeyouexecuteareportaredisplayedautomatically.

Whenyoucallareport, theSAP systemcheckstoseeifyouhavemadeallthe

requiredentries. Ifthisisthecase, thenthereportcanbeexecutedwithoutany

entries required in the selection screen.

You can enter the following default values:

• Basicdata(controllingarea,costcenterorcostcentergroup,costelement,

and so on)

• Settings for extract management

• Planning timeframe

• Reporting timeframe

• Report currency

• Other specifications, such as the version

114

第 129 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Figure 42: Variation

Thevariationfunctionenablesyoutoselectaseparatereportforeachelement

ofagroupthatwasgeneratedduringaselectionrun. Thisfunctionisespecially

usefulwhencreatingareportinthebackgroundfromacostcentergroup,ifyou

wanttobeabletoswitchbetweencostcenterreportsatthesametime.

The variationfunction canonly beused ifyouhaveactivated it inthereport

definition.

Inthedialogboxforthevariation,youspecifywhichnodesand/orcostcentersare

tobeoutput. Youcanchooseoneofthreeoptionsforthisindicator:

• Breakdownprovidesyouwithreportsforallcostcentersandallnodesofthe

selected group.

• Donotbreakdownprovidesyouwithonlyonereportforthehighestnode

of the selected group.

• Individualvaluesproducesreportsexclusivelyfortheindividualcostcenters

in the selected group.

Youcansavereportsforcostcentergroupsasextractswithactivatedvariation.

Whenyoucometoanalyzeyourextractsforthegroup,youcanthenaccessreports

for the individual cost centers quickly.

115

第 130 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Figure 43: Line Item Report: Maintain Layout

The SAP system provides you with standardized layouts. You can define

additional variantsfor global or user-specificuse.

You can select as many fields as required from the group of available fields

(including customer-specific fields) for a layout that is enterprise or

user-specific.

You need to define the item (column) in the report, and the column width for

each field.

Dependingonthecolumnwidth,theSAPsystemautomaticallyusestheshorttext

orlongtextfromthefieldname. Italsousesyourlog-onlanguage(ifavailable)

for the report.

TheSAPsystemprovidesyouwithstandardizedlayouts.

You can define filters for each column. Rowsthat fulfill filter criteria are not

displayed. However,theyareincludedinthetotalsandsubtotalscalculation.

YoucandefinetotalsinteractivelybyselectingthecolumnandchoosingTotals.

You can select morethan one column at a time.

116

第 131 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Exercise 8: Reports in Cost Center

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make user settings for report selection.

• ChecktheexpensespostedinFinancialAccountingtoeachcost center in

Controlling, insummaryand line itemreports.

• Navigatebetweendifferentcostcentersinacostcenterreport.

• Define an individual layout in the report.

Business Example

YouwanttodisplaytheexpensespostedinFItothecostcentersusingdifferent

reports. You also want to use some reporting tools that reduce the reporting

workloadandenableflexibleevaluationofinformation.

Task 1:

Youoften call up reportsthat havethesameselection criteria. To simplify the

process, youcanstorethesecriteriaasdefault values.

1. Storecontrollingarea1000intheusersettings, thecurrentperiodasthe

Reportingperiodinthecurrentfiscalyear,andversion0,asFurtherentries.

2. Call thereport Cost Centers: Actual/Plan/Variance. Check whether your

selectioncriteriaaretransferredfromtheusersettings.

Task 2:

Display the costs from the exercise activity on general ledger account posting

in the report.

1. ExecutethereportCostCenters: Actual/Plan/Varianceforthecostcenter

groupB## inthecost element group Europe(1000) inthecurrent period

and for the plan version 0.

2. The report provides an overview of the costs in the entire consulting

department. Use the variation function to display the costs of different

cost centers. Thengotothesummaryreportin cost center301##(FI/CO

Consulting).

Continued on next page

117

第 132 页 / 共 543 页

Unit3: Event-BasedPostings AC405

3. CalluptheActuallineitemsforareportrow. Whichadditionalinformation

on the cost element do you receive compared to the specifications in the

summary report?

4. Display the original FI document. How many line items are on the FI

document?

5. DisplaythecostaccountingdocumentforthesameCOlineitem. Howmany

lineitemsareonthecostAccountingdocument?

WhatcausesthedifferenceintheFI document?

Remain in the line item display.

Task 3:

Definealayoutinthelineitemreportaccordingtoyourrequirements.

1. Deleteonecolumnandshowothercolumnsofyourchoice.

2. SaveyourlayoutasLayout##, thenenteradescriptionforit. Indicatethe

layoutasUser-specific. Thisensuresthatonlyyoucanusethislayout.

3. CallupSelectlayouttocheckwhetheryourlayoutisavailableforselection,

as well as the SAP layouts.

118

第 133 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Solution 8: Reports in Cost Center

Accounting

Task 1:

Youoften call up reportsthat havethesameselection criteria. To simplify the

process, youcanstorethesecriteriaasdefault values.

1. Storecontrollingarea1000intheusersettings, thecurrentperiodasthe

Reportingperiodinthecurrentfiscalyear,andversion0,asFurtherentries.

a) CostCenterAccounting: InformationSystem→UserSettings

Basic data

FieldNameorDataClass Values

Controlling Area 1000

Reporting timeframe

Fiscal Year Current

Period Current

Further Details

Plan version 0

Save your data!

2. Call thereport Cost Centers: Actual/Plan/Variance. Check whether your

selectioncriteriaaretransferredfromtheusersettings.

a) CostCenterAccounting: CostCenterAccounting: InformationSystem

→ReportsforCostCenterAccounting→Plan/ActualComparisons→

Cost Centers: Actual/Plan/Variance

Continued on next page

119

FieldNameorDataClass	Values
Controlling Area	1000

Fiscal Year	Current
Period	Current

第 134 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Task 2:

Display the costs from theexercise activity on general ledger account posting

in the report.

1. ExecutethereportCostCenters: Actual/Plan/Variance forthecostcenter

groupB## inthecost element group Europe(1000) inthecurrentperiod

and for the plan version 0.

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost center group B##

Program → Execute

2. The report provides an overview of the costs in the entire consulting

department. Use the variation function to display the costs of different

costcenters. Thengotothesummaryreportincostcenter 301##(FI/CO

Consulting).

a) Navigation on/off icon

Inthenavigationlist,choosecostcenter301##.

3. CalluptheActuallineitemsforareportrow. Whichadditionalinformation

on the cost element do you receive compared to the specifications in the

summary report?

Answer: Positionyour cursor onareport row.

Double-click on Report row

ChoosetheCostCenters: ActualLineItemsreport.

Additional information:

a)Fromwhichlineitemstheoveralltotalforthecostelementresults

b)Theoffsettingaccountof thepostinginquestion

Continued on next page

120

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost center group	B##

第 135 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

4. Display the original FI document. How many line items are on the FI

document?

Answer: Position your cursor ona line item.

Environment→SourceDocumentorDouble-ClickonReportRow

14 Line items

5. DisplaythecostaccountingdocumentforthesameCOlineitem. Howmany

lineitemsareonthecostAccountingdocument?

WhatcausesthedifferenceintheFIdocument?

Remain in the line item display.

Answer: Position your cursor ona line item.

Environment→DocumentEnvironment→AccountingDocuments→Select

Controlling Document→ Expand Document

13 Line items

The credit posting on the balance sheet account is not relevant to Cost

AccountingandisthereforenottransferredtoManagementAccounting.

Task 3:

Definealayoutinthelineitemreportaccordingtoyourrequirements.

1. Deleteonecolumnandshowothercolumnsofyourchoice.

a) Return to the line item display.

Settings → Layout → Change

Inthelineitemreport,selectthecolumnthatyouwanttodelete.

Icon Right arrow“Hideselected fields”

Changetolist: HiddenFieldsandselectthefieldsofyourchoice.

→Icon Left arrow“Showselected fields”

Copy icon.

Continued on next page

121

第 136 页 / 共 543 页

Unit3: Event-BasedPostings AC405

2. SaveyourlayoutasLayout##, thenenteradescriptionforit. Indicatethe

layoutasUser-specific. Thisensuresthatonlyyoucanusethislayout.

a) Settings → Layout → Save

FieldNameorDataClass Values

Layout Layout##

Name

User-specific Select

Transfer further settings

3. CallupSelectlayouttocheckwhetheryourlayoutisavailableforselection,

as well as the SAP layouts.

a) Settings → Layout → Select

122

FieldNameorDataClass	Values
Layout	Layout##
Name
User-specific	Select

第 137 页 / 共 543 页

AC405 Lesson: Reports in Cost Center Accounting

Lesson Summary

You should now be able to:

• Run totals reports and line item reports and explain additional functions

in the information system.

123

第 138 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Lesson: Account Assignment Tools

Lesson Overview

Therearevariousoptionsforsimplifyingpostingsandkeepingpossiblesourcesof

errortoaminimum. Thevariousaccountassignmenttoolsareshowninthislesson.

Lesson Objectives

After completingthislesson, you will beable to:

• Describetheconfigurationoptionsthatfacilitatepostings.

Business Example

Youintroducevariousoptionsforaccountassignmenttotheotherprojectmembers

inorder tomakethepostingsprocesseasierforthem.

Default Account Assignment and Automatic Account

Assignment

Figure44: DefaultAccountAssignmentandAutomaticAccountAssignment

Youcandefineautomaticaccountassignmentsordefaultaccountassignmentsfor

postingsoftheprimarycostelementtype. TheSAPsystemthenautomatically

includesthespecified(additional)accountassignmentfortheprimarypostings

you make. You define automatic and default account assignments for cost

elements that you always post to a particular cost center. You can also define

124

第 139 页 / 共 543 页

AC405 Lesson: Account Assignment Tools

theassignmentofanoverheadorderorprofitcentertoacostelement. Whether

automatic or default, the account assignments are default values that can be

overwritten in the application.

Automaticordefaultaccountassignmentsarerequiredforprimarycostelements

used in automatically-generated postings such as price differences, exchange

rate differences and discounts.

Youenterthedefaultaccountassignmentinthecostelementmasterrecord.

Here, youentertheaccount assignmentatcontrollingarealevel andataccount

level.

You enter automatic account assignments in Customizing in the activity

“MaintainAutomaticAccountAssignment”. Inthisactivity,youcanalsodefine

moredetailedaccountassignmentstobusinessareasorprofitcenters.

Whenthesystemderivestheinformation,itdeterminesthemostdetailedaccount

assignment. ItreadstheentriesinCustomizingfirst. Ifthesystemdoesnotfind

any data here, then it uses the master data for cost elements. The assignment

objectsdefinedforautomaticaccountassignmentsthereforetakepriorityoverthe

additionalaccountassignmentsforthedefaultaccountassignment.

Validation

Figure 45: Validation

125

第 140 页 / 共 543 页

Unit3: Event-BasedPostings AC405

You can increase the accuracy of the Management Accounting data by using

validationandsubstitution. Invalidationandsubstitution,theSAPsystemchecks

whetherthedataenteredmeetsoneormoreoftheconditionsthatyoudefined.

Thesecheckstakeplaceduringdataentry,therebyensuringthatonlyvaliddata

is posted.

Youcreatevalidationsandsubstitutionsforthecontrollingareaandforaparticular

event. An event is a particular point in transaction processing. Thefollowing

eventshavebeendefinedfortheManagementAccountingcomponent:

• The“document row”(0001)calluppointusesdatafromtheManagement

Accountingdocumentheader(COBK)andManagementAccountingcoding

block(COBL)structures. Itcontrolspostinginexternalaccountingaswell

as in Management Accounting.

• The “document header” (0100) callup point uses data from COBK and

affects only manual Management Accounting postings, such as transfer

postings or activity allocations.

• The event “CO Internal Posting: Sender/Receiver” (0002) is used only

for Management Accounting internal postings, and is used for checking

sender-receiverrelationshipsinperiodicallocations.

Youusevalidationtocarryoutvaliditychecksonobjectssuchascostelementsor

costcenters. Iftheconditionsyouspecifiedforexecutingbusinesstransactions

arenot met, theSAPsystemdisplaysauser-definedmessage. Thiscould bea

warning, error or information message, or the system stops your posting with

immediate effect.

126

第 141 页 / 共 543 页

AC405 Lesson: Account Assignment Tools

Substitution

Figure 46: Substitution

Youcanalsocarryoutvalidationcheckswhenmakingsubstitutions. However,

ifyourconditionismetforasubstitution,theSAPsystemsubstitutesthevalues

withothersdefinedbyyouwithoutinformingtheuserofthischange.

Anadditionalevent-theOrderEvent(0010)isdefinedforsubstitutions. Thisis

usedonlyfor collectiveprocessingofordermasterdata.

If you have defined a substitution that contradicts a validation condition, the

systeminformsyouof thisbydisplayingamessage. Wecanthereforesaythat

validationhaspriority, oris“stronger”thansubstitution.

127

第 142 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Lesson Summary

You should now be able to:

• Describetheconfigurationoptionsthatfacilitatepostings.

128

第 143 页 / 共 543 页

AC405 Lesson: Adjustment postings

Lesson: Adjustment postings

Lesson Overview

Theoptionsforcorrectingpostingerrorsareshownhere.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Correctoriginalpostingsmadetoincorrectcostcenters.

Business Example

PostingdocumentsfromHRandMMareoftenveryextensive. Trytodeviseeasy

waystocorrectfaultyaccountassignmentsinManagementAccounting.

Manual Postings of Costs and Revenues

Figure 47: Manual Postings of Costs and Revenues

Youcanmanuallyrepostprimarycostsandrevenuesusingevent-basedrepostings.

Youusethisfunctionmainlytoadjust(correct)postingerrors.

When you make an internal reposting, theprimary costs are reposted (under

theoriginalcostelement)toareceivingorder. Iftheinitialtransactionisposted

using an incorrect cost or revenue element, the transaction must be corrected

intheoriginalapplicationcomponentinorder toensurereconciliationbetween

external and internal accounting.

Notethat no sender checkismade, inother words the systemdoes not check

whetherthecostsyourepostactuallyexistonthesendingcostcenter. Thismeans

thatnegativecostsmayappearonthesendingcostcenter.

129

第 144 页 / 共 543 页

Unit3: Event-BasedPostings AC405

The business transaction is documented by means ofline items on the sender

side and receiver side.

Youcanusethesystemtomakeevent-basedrepostingsautomatically. Following

acollectivepostinginFinancialAccountingthatwasassignedtoaclearingcost

center, these automatic repostings are used to post the values in Management

Accounting totheactual originatorsof thecosts. For example, salarypostings

from the personnel department can be posted in their entirety to a clearing

cost center, thus keeping the number of postings in Financial Accounting

to a minimum. This summarized posting is passed through to Management

Accounting. In order for the payroll information to be useful to Management

Accounting,however,thecostsneedtobeassignedtotheresponsiblecostcenters.

Therepostingcreditstheclearingcostcenteranddebitstheoriginatorofthecosts

by the appropriate amount.

Reposting line items

Figure 48: Reposting line items

The function for reposting line items enables you to repost specific line items

fromManagementAccountingdocuments. Thisfunctionisdesignedtoenable

you to correct primary postings that you assigned to the wrong accounts. To

dothis, theManagement Accountingdocument mustcontainareferencetothe

original FI document.

Reposinglineitemsistheequivalentofareversalonthesenderobject.

You canalsoentermorethanonereceiverobject.

130

第 145 页 / 共 543 页

AC405 Lesson: Adjustment postings

RepostinglineitemscreatesManagementAccountingdocumentswhich,unlike

event-basedrepostingsofcosts,alwayscontainareferencetotheFIdocument.

As a result, you can trace a line item reposting back to the original Financial

Accounting document.

If you repost a line item in Management Accounting, the original account

assignment object remains noted in the FI document. To correct the account

assignmentobjectintheFIdocument,youwillneedtoreversetheFIdocument.

IfyouhavealreadycarriedoutalineitemrepostinginManagementAccounting

for this document, you will first need to reverse this reposting before you can

reverse the document in FI.

131

第 146 页 / 共 543 页

Unit3: Event-BasedPostings AC405

132

第 147 页 / 共 543 页

AC405 Lesson: Adjustment postings

Exercise 9: Reposting Line Items

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make corrections by reposting line items

• ProvideargumentsforwhyerrorpostingsshouldbecorrectedinFinancial

Accounting and inManagement Accounting.

Business Example

In the project team, you have agreed to correct error postings in Management

Accounting or Financial Accounting after discussion with the Financial

Accounting department. You post a line item in Management Accounting to

becomefamiliarwiththefunctionandwithhowtheinformationispresented. You

wouldalsoliketocheckwhetheritispossibletoreversethedocumentinFinancial

AccountingiftheadjustmenthasalreadybeenmadeinManagementAccounting.

Task 1:

Repostthecostsforofficesupplies(costelement476000)tothe“Organization”

costcenterthatwereassignedduringthefirstexerciseinthisunittothe“FI/CO

Consulting” cost center.

1. Repostthelineitemsforyourdocumentfromexercise7(younoteddown

thedocumentnumber)incompanycode1000andinthecurrentfiscalyear.

Postthe07(3,000.00to the301##cost center) posting itemto the201##

cost center (Organization).

Task 2:

Check the result of the reposting.

1. EnterthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

andtheplanversion0. Executethereportforthereceivercostcenter201##

(Organization).

Continued on next page

133

第 148 页 / 共 543 页

Unit3: Event-BasedPostings AC405

2. Displaytheactuallineitemsforthecostcentersinreportrow476000Office

supplies. Accessthesourcedocumentforthelineitem. Whichcostcenteris

displayedasthesenderforcostelement476000onthedocument?

3. Howcanyouensurethatthecorrectreceivercostcenter201##(Organization)

isalsodisplayedontheFinancialAccountingdocument?

Task 3:

Carry out the following task:

1. CheckwhetheritispossibletoreversethedocumentinFI(reversalreason

01),eventhoughtheerrorpostingwasalreadycorrectedinCO.Reversal:

Yes/No:___________________________________________________________

Reason:

Continued on next page

134

第 149 页 / 共 543 页

AC405 Lesson: Adjustment postings

Task 4:

Solve the following tasks:

1. WhenisitusefultocorrectanerrorpostinginFinancialAccountingandin

Management Accounting?

2. Astaffmemberfromtheprojectteamislessexperiencedwiththereposting

function than you are, and would like to know the following: A newly

opened cost center hasnot yet been debited with primarycosts. Isit still

possibletorepostcostsfromthiscostcentertoanothercostcenter?

Isitpossibletorepostlineitemsfromthiscostcenter?

135

第 150 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Solution 9: Reposting Line Items

Task 1:

Repostthecostsforofficesupplies(costelement476000)tothe“Organization”

costcenterthatwereassignedduringthefirstexerciseinthisunittothe“FI/CO

Consulting” cost center.

1. Repostthelineitemsforyourdocumentfromexercise7(younoteddown

thedocumentnumber)incompanycode1000andinthecurrentfiscalyear.

Post the 07 (3,000.00to the301##costcenter) posting itemto the201##

cost center (Organization).

a) CostCenterAccounting: ActualPostings→RepostLineItems→Enter

FieldNameorDataClass Values

Document number See exercise 7

Inlineitem07,changeaccountassignment1from

Cost center 301## to cost center 201##.

Save your data!

Continued on next page

136

FieldNameorDataClass	Values
Document number	See exercise 7

第 151 页 / 共 543 页

AC405 Lesson: Adjustment postings

Task 2:

Check the result of the reposting.

1. EnterthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

andtheplanversion0. Executethereportforthereceivercostcenter201##

(Organization).

a) Cost Center Accounting: Information System → Reports for Cost

Center Accounting → Plan/Actual Comparisons → Cost Centers:

Actual/Plan/Variance

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

From Period Current

To Period Current

Plan Version 0

Cost center (values) 201##

Program → Execute

2. Displaytheactuallineitemsforthecostcentersinreportrow476000Office

supplies. Accessthesourcedocumentforthelineitem. Whichcostcenteris

displayedasthesenderforcostelement476000onthedocument?

Answer: Positionyourcursoronreportrowcostelement476000.

Double-click the report row.

Select the Actual Line Items report.

Positionyourcursoronthelineitemwiththerepostingamount3000.

ChooseEnvironment→SourceDocumentordouble-clickthereportrow

Cost center 201##

3. Howcanyouensurethatthecorrectreceivercostcenter201##(Organization)

isalsodisplayedontheFinancialAccountingdocument?

Answer: Reversal of incorrectly assigned posting in FI and reposting to

cost center 201##

Continued on next page

137

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
From Period	Current
To Period	Current
Plan Version	0
Cost center (values)	201##

第 152 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Task 3:

Carry out the following task:

1. CheckwhetheritispossibletoreversethedocumentinFI(reversalreason

01),eventhoughtheerrorpostingwasalreadycorrectedinCO.Reversal:

Yes/No:___________________________________________________________

Reason:

a) Accounting→FinancialAccounting→GeneralLedger→Document

→ Reverse → Individual Reversal

FieldNameorDataClass Values

Document number See exercise 1.1

Company Code 1000

Fiscal Year Current

Reversal reason 01

Save your data!

Errormessage: ReverseManagementAccountingrepostingdocument

first.

Task 4:

Solve the following tasks:

1. WhenisitusefultocorrectanerrorpostinginFinancialAccountingandin

Management Accounting?

Answer: Ifyouwantthecorrectreceivercostcentertobedisplayedinthe

accountingdocument,youwillhavetoreversethedocumentinFinancial

Accounting, otherwise you can repost the document in Management

Accounting.

2. Astaffmemberfromtheprojectteamislessexperiencedwiththereposting

function than you are, and would like to know the following: A newly

opened cost center hasnot yet been debited with primary costs. Isit still

possibletorepostcostsfromthiscostcentertoanothercostcenter?

Isitpossibletorepostlineitemsfromthiscostcenter?

Answer: Youcanmanuallyrepostcosts→nocheckonsender.

Youcannotrepostlineitems →nolineitemposted.

138

FieldNameorDataClass	Values
Document number	See exercise 1.1
Company Code	1000
Fiscal Year	Current
Reversal reason	01

第 153 页 / 共 543 页

AC405 Lesson: Adjustment postings

Lesson Summary

You should now be able to:

• Correctoriginalpostingsmadetoincorrectcostcenters.

139

第 154 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Lesson: Direct Activity Allocation

Lesson Overview

Thedirectactivityallocationdealswiththemeasurement,postingandallocation

of an organizational activity.

Lesson Objectives

After completingthislesson, you will beable to:

• Executeadirectaccountingallocationandcorrectanaccountingallocation.

Business Example

Youwanttoenterall(consulting)activities,whichyouprovideforacustomer,to

acostobject. Youcanusethistocreatethebillingdocuments.

Direct Activity Allocation

Figure 49: Direct Activity Allocation

Direct activity allocation deals with the measurement, posting and allocation

of an organizational activity.

You need to create the corresponding (measurable) tracing factors in the SAP

system. TheseareknownasactivitytypesinCostCenterAccounting. Todirectly

allocateactivity,createanactivitytype(activitytypecategory1=manualentry,

manual allocation).

140

第 155 页 / 共 543 页

AC405 Lesson: Direct Activity Allocation

Ifyouwanttoenteradirectactivityallocation,enterthecostcenterthatprovides

theactivity(sendercostcenter), the objectthat receivestheactivity (receiver),

thetype(activitytype), andthequantityof theactivityprovided. Bearinmind

thatonlyonecostcentercanbethesenderofaninternalactivityallocation. The

receiver can be anyreal Management Accounting object such as acost center,

an order, a project, and so on.

Toallocateactivitiesdirectly,youneedtodefinewhichcostcentersaretoprovide

which activity types, by planning activity output. You do this by planning

activity output.

During direct activity allocation, the sender cost center is credited, and the

receiving cost objects are debited. The debits and credits are made using a

secondarycostelement(category“43”). Debitingandcreditingarecalculated

basedontheactivityperformedmultipliedbytheactivityprice.

AsofEnhancementPackage4,youhavetheoptionofmaintainingadifferent

valuationdatethanthepostingdateforthedeterminationofthepricetobeused.

Thisisparticularlyusefulifyoulaterwanttorepostanactivityallocationfroma

previousperiodasitallowsyoutoperformtherepostingwiththepricethatwas

applicable at that time. If you want to use theValuation Date field, you have

to activate it in Customizing.

Thecostelementusedfordirectallocationofinternalactivityisderiveddirectly

fromthemaster datafortheactivitytype. Thecostelement cannot bechanged

in the allocation transaction.

Directactivityallocationisrecordedbylineitemsonthesendersideandreceiver

side.

Figure 50: Reposting Direct Activity Allocation

141

第 156 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Repostinginternalactivityallocationisusedtoadjustpostingfields.

Asearchfunctionisavailable,whichprovidesyouwiththedocumentsyouare

looking for.

Thetotalquantityoftheallocatedactivitymustremainthesame,however,you

can allocatethequantitiesto different receivers.

You can make adjustments in periods, but not in the same period from which

the document to be adjusted originates. However, the fiscal year must remain

the same.

Youcanrepostthefollowingdocumentsfordirectactivityallocation:

• DocumentsenteredmanuallyintoCostCenterAccounting

• Management Accountingdocuments for confirmations(from Production

Planning and Controlling)

• ManagementAccountingdocumentsfortimerecording(fromtimesheet)

Reposting creates a reference in the reposting document to the Management

Accounting source document.

142

第 157 页 / 共 543 页

AC405 Lesson: Direct Activity Allocation

Exercise 10: Direct Activity Allocation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Debit the corresponding cost objects (direct activity allocation) with the

consultant activities

Business Example

In your project team, you have agreed that the consultants who work for a

companyaretodirectlydebitthecostobjectssetupforthisonceaweek. Foreach

companycustomer,theCO-OPAteam(overheadcostorders)hasalreadysetup

aninternalorderasacostobject. Onthisinternalorder,youcananalyzetowhat

extenteachcompanyhasusedconsultingactivityfromtheconsultingdepartment.

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

1. The internal orders that already exist in the system act as cost collectors

(consulting company A and consulting company B). The consultants

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

For test purposes, enter the consulting activity for the consultants, using

today's date in version 0, with screen variant Order. Now post the

following data in the list entry:

Sendercostcenter Activity Receiver TotalQuantity

Type Order

301## (FI/CO J## Cons. A 800

Consulting)

301## (FI/CO S## Cons. A 1000

Consulting)

302##(LOConsulting) J## Cons. B 600

302##(LOConsulting) S## Cons. B 800

Continued on next page

143

Sendercostcenter	Activity Type	Receiver Order	TotalQuantity
301## (FI/CO Consulting)	J##	Cons. A	800
301## (FI/CO Consulting)	S##	Cons. A	1000
302##(LOConsulting)	J##	Cons. B	600
302##(LOConsulting)	S##	Cons. B	800

第 158 页 / 共 543 页

Unit3: Event-BasedPostings AC405

2. Display all the screen variants for direct activity allocation again in the

match-code. Why is the sender category never mentioned in the screen

variant name, but the receiver object is?

Task 2:

Check the postings (for direct activity allocation) in reports in Cost Center

Accounting.

1. CallthereportCostCenters: Actual/Plan/Varianceforthecurrentperiod

andtheplanversion 0. Executethereportreportinthecost center301##

(FI/CO Consulting).

2. Page down to displaytheallocated quantities.

3. Display the actual line items for cost centers for the report row in the

secondary cost element 6262## (senior consulting ##), or6261## (junior

consulting##). SwitchtothelayoutSecondarycosts: Activityallocation.

4. Stay in the line item display, go to the accounting documents and take a

lookattheFinancialAccountingdocumentgeneratedbythedirectactivity

allocation.

5. CallthereportCostCenters: ActivityPricesforthecostcentergroupB30##

in the version 0 for all periods of the current fiscal year to obtain an

overview of all the prices.

144

第 159 页 / 共 543 页

AC405 Lesson: Direct Activity Allocation

Solution 10: Direct Activity Allocation

Task 1:

Theconsultantsenterthenumberofconsultinghoursthattheyhaveworkedfor

different projects.

1. The internal orders that already exist in the system act as cost collectors

(consulting company A and consulting company B). The consultants

normallyentertheirownactivity,andthustriggerdirectactivityallocation.

For test purposes, enter the consulting activity for the consultants, using

today's date in version 0, with screen variant Order. Now post the

following data in the list entry:

Continued on next page

145

第 160 页 / 共 543 页

Unit3: Event-BasedPostings AC405

Sendercostcenter Activity Receiver TotalQuantity

Type Order

301## (FI/CO J## Cons. A 800

Consulting)

301## (FI/CO S## Cons. A 1000

Consulting)

302##(LOConsulting) J## Cons. B 600

302##(LOConsulting) S## Cons. B 800

a) Cost Center Accounting: Actual Postings→ Activity Allocation→

Enter

b) Select the screen variant Order

FieldNameorDataClass Values

Document Date Current

Version: 0

Posting Date Current

Screen variant Order

Sender cost Activity Type Receiver order Activity

center output

301## J## Cons. A 800

301## S## Cons. A 1000

302## J## Cons. B 600

302## S## Cons. B 800

Save your data!

2. Display all the screen variants for direct activity allocation again in the

match-code. Why is the sender category never mentioned in the screen

variant name, but the receiver object is?

Answer: Positionyourcursoronthescreenvariantfield.

OpenthelistofpossibleentriesusingtheMatchCodeicon(F4help).

Youcannotselectthesendercategoryonthescreenvariantbecauseactivities

can only be allocated by cost centers.

Continued on next page

146

Sendercostcenter	Activity Type	Receiver Order	TotalQuantity
301## (FI/CO Consulting)	J##	Cons. A	800
301## (FI/CO Consulting)	S##	Cons. A	1000
302##(LOConsulting)	J##	Cons. B	600
302##(LOConsulting)	S##	Cons. B	800

FieldNameorDataClass	Values
Document Date	Current
Version:	0
Posting Date	Current
Screen variant	Order

Sender cost center	Activity Type	Receiver order	Activity output
301##	J##	Cons. A	800
301##	S##	Cons. A	1000
302##	J##	Cons. B	600
302##	S##	Cons. B	800