AC410_EN_Col52_FV_Part_A4 (第7页) | ERP软件技术分享

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AC410 Lesson: Cost Allocations

203## (Motor

Pool)__________________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparisons→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Navigatetoeachindividualcostcenterinthevariationmenu.

c) The following will be allocated:

Cost Center 201## 9,000

Cost Center 202## 36,000

Cost Center 203## 120,000

Continued on next page

225

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

Task 4:

Run the actual cycle for the assessment.

1. RuntheA##cycleforthecurrentperiod,withdetaillists. SelectTestRun.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Select

Detail lists Select

Cycle ASSE##

Assessment → Execute

2. Displaythesegments. WhatdoesthefigurethreesignifyincolumnE?

Answer: Goto → Segments

ColumnRdisplaysthereceiverrulestoredineachsegment. (F1Help)

3 signifiesfixedpercentagesasthetracingfactor.

3. Callupthereceiversforeachsegment. Notedowneachreceivercostcenter.

Receiver segment ORGA##:

1. 2. 3.

Receiver segment IT-SERV##

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226

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Select
Detail lists	Select
Cycle	ASSE##

Receiver segment ORGA##:
1.	2.	3.
Receiver segment IT-SERV##

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AC410 Lesson: Cost Allocations

1. 2. 3.

Receiver segment MOTO##:

1. 2. 3.

a) Place your cursor on thegiven segment.

Goto → Recipient

Repeat for each segment.

ReceiversforsegmentORGA## 202## 301## 302##

ReceiversforsegmentIT-SERV## 201## 301## 302##

ReceiversforsegmentVEHIC## --- 301## 302##

4. Notedowntheentriesthatthe201##(Organization), 202##(ITServices)

cost centers debited, and vice versa.

201##(Organization)debits202##(ITServices)with_______________

202##(ITServices)debits201##(Organization)with_______________

Answer: From the basic list

Goto → Line items

202## debits 201## with 900,

202## debits 201## with 6,000

5. Thecost center202##(ITServices)allocatesitscostsonthebasisof the

numberofPCs. Althoughthecostcenter201##(Organization)onlyhas2

PCs,atracingfactorof6isdisplayed. Provideanexplanationforthis.

Answer: ReceivertracingfactorsthataredefinedusingtheVariableportions

rulecanbeassignedwithdifferentweightingfactors. Thisweightingfactor,

whenmultipliedwiththetracing factor, enablesyoutotakein toaccount

differencesincostscausedbytheindividualreceivers.

Costcenter 201##has2PCsthat incurmaintenanceexpensethat isthree

timeshigherthanforothercostcenters, sincetheyareusedfar morethan

othercostcenters'PCs. Duetotheweightingfactorof300,thetracingfactor

for assessment is increasedfrom two to six.

Continued on next page

227

1.	2.	3.
Receiver segment MOTO##:
1.	2.	3.

ReceiversforsegmentORGA##	202##	301##	302##
ReceiversforsegmentIT-SERV##	201##	301##	302##
ReceiversforsegmentVEHIC##	---	301##	302##

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Unit4: Period-endClosing AC410

6. Runthecycleinanupdateruntoposttheallocations.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

Task 5:

Check theresult of theassessment in the report.

1. Callthecostcenters: actual/plan/variancereportforthecurrentperiodand

version0. Executethereportforthecostcentergroup(B20##).

Althougha100%credit(senderrule)wasdefinedforallthecostcentersin

theassessmentcycle, notallofthecost centersarecredited. Which were

not credited?

_________________________________________

Continued on next page

228

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Deselect
Detail lists	Select
Cycle	ASSE##

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AC410 Lesson: Cost Allocations

_________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparison→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Cost center 201## Balance + 6,000

Cost center 202## Balance + 900

2. Whywerethesecostcentersnotcompletelycredited?

(See the notes for exercise 4-3)

Answer: Cost centers 201## and 202## make allocations to each other.

Sincetheassessmentcyclewasnotdefinediteratively,onlyoneallocation

runtakesplacetocreditthesendercostcenters. Debitsthatarisefromthe

assessment remainonthereceiver cost centers.

Continued on next page

229

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

Task 6:

Nowexecutetheassessmentwithiterationofthesegments.

1. Reverse the assessment results of the A## cycle first from the previous

exercise. Executethereversalinanupdaterun.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Reverse

Enter

2. NowchangetheA##cyclebyselectingtheIterativeindicatorintheheader

data. Save the cycle.

a) Extras → Cycle → Change

A## Enter cycle

SelecttheIterativeindicatorinthecycleheaderdata.

b) Save your data!

Continued on next page

230

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Deselect
Detail lists	Select
Cycle	ASSE##

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AC410 Lesson: Cost Allocations

3. RuntheA##assessmentcycleagaininanupdaterun.

a) Switchtotheinitialscreenforassessment(Goto? Back.)

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

4. Call upthesenderinformation andnotedownthesender amountsfor the

201##(Organization)and202##(ITServices)costcenters.

201## (Organiza-

tion)________________________________________________

202## (IT

Services)__________________________________________________

Comparethenumberswiththosefromexercise3. Whatdoyounotice?

Answer: Goto → Sender

The following was allocated:

Cost Center 201## 15,254,24

Cost Center 202## 37,525,42

Duetoiteration,thecreditamountsoneachsendercostcenterarehigher.

Goto → Basic list

Continued on next page

231

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Deselect
Detail lists	Select
Cycle	ASSE##

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Unit4: Period-endClosing AC410

5. Callupthelineitems. Notedowntheentriesthatthe201##(Organization),

202##(ITServices)costcentersdebited,andviceversa.

201##(Organization)debits202##(ITService)with_______________

202##(ITServices)debits201##(Organization)with_______________

Comparethenumberswiththosefromexercise4-4.

What causes this difference?

Answer: Goto → Line items

202## debits 201## with 1,525,42

202## debits 201## with 6,254,24

Bothcostcentersarecredited100%. Thisisbecausetheinitialdebitoneach

cost center from the first iteration of the assessment cycle was allocated

again by the iterative cycle flow. During the first run, cost center 201##

(Organization)debitscostcenter202##(ITService)with900.00.

Task 7: Optional

1. Optional

Usethefollowinggraphicandtablestotrack the iteration manually. The

graphic already containsthe receiver tracing factors for allocation of the

201##(Organization),and202##(ITServices)costcenters.

Complete the tables.

Hint: Theamountscanbedeterminedwithoutusingacalculator.

Any small variances that may arise in the result calculated by

the mySAP ERP system are not important for understanding the

exercise.

201##(Organization) 60%to301##(ConsultantFI/CO)

30%to302##(ConsultantLO)

10% to202## (IT service)

Continued on next page

232

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AC410 Lesson: Cost Allocations

Actual Cost debit Tracing Allocation to

costs from 202## (IT factor 202##(ITService)

from the Service)

sender

1stRun 9,000 --- 10%

2ndRun --- 10%

3rdRun --- 10%

4thRun --- 10%

S 10%

202##(IT Service) 18→301##(ConsultantFI/CO)

tracing factor

12→302##(ConsultantLO)

6 →201##(Organization)

Actual Cost debit Tracing Allocation

costs from 201## factor to 201##

from the (Organization) (Organization)

sender

1stRun 36,000 --- 1/6

2ndRun --- 1/6

3rdRun --- 1/6

4thRun --- 1/6

S 1/6

a) Of this amount, 6,150.00 is redebited to cost center 201##

(Organization). During the second run, cost center 201##

(Organization)allocates6150,ofwhich610isdebitedtocostcenter

202##(IT Service). Cost center 202##(IT Service)inturn, redebits

costcenter201##(Organization)with1/6ofthatamount.

201##(Organization) 60%to301##(ConsultantFI/CO)

30%to302##(ConsultantLO)

10%to202##(ITServices)

Continued on next page

233

	Actual costs from the sender	Cost debit from 202## (IT Service)	Tracing factor
1stRun	9,000	---	10%
2ndRun	---		10%
3rdRun	---		10%
4thRun	---		10%
S			10%

	Actual costs from the sender	Cost debit from 201## (Organization)	Tracing factor
1stRun	36,000	---	1/6
2ndRun	---		1/6
3rdRun	---		1/6
4thRun	---		1/6
S			1/6

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Unit4: Period-endClosing AC410

Actual Cost debit Trac- Allocation

costs from 202## ingfac- to 202## (IT

fromthe (IT Service) tor Service)

sender

1stRun 9,000 --- 10% 900,

2nd --- 6,150 10% 615,

Run

3rd --- 102,50 10% 10,25

Run

4thRun --- 1,71 10% 0,17

--- 0,03 --- ---

S 6,254,24 10% 1,525,42

202##(IT Service) 18→301##(ConsultantFI/CO)

tracing factor

12→302##(ConsultantLO)

6→201##(Organization)

Actual Cost debit Trac- Allocation

costs from 201## ingfac- to 201##

fromthe (Organization) tor (Organization)

sender

1stRun 36,000 900, 1/6 6,150

2nd --- 615, 1/6 102,50

Run

3rd --- 10,25 1/6 1,71

Run

4thRun --- 0,17 1/6 0,03

S 1,525,42 1/6 6,254,24

Task 8:

Solve the following task:

1. ChecktheresultoftheassessmentintheCostCenters: actual/plan/variance

reportforthecurrentperiodandversion0. Executethereportforthecost

centergroup(B20##). Gotoeachindividualcostcenter.

Continued on next page

234

	Actual costs fromthe sender	Cost debit from 202## (IT Service)	Trac- ingfac- tor	Allocation to 202## (IT Service)
1stRun	9,000	---	10%	900,
2nd Run	---	6,150	10%	615,
3rd Run	---	102,50	10%	10,25
4thRun	---	1,71	10%	0,17
	---	0,03	---	---
S		6,254,24	10%	1,525,42

	Actual costs fromthe sender	Cost debit from 201## (Organization)	Trac- ingfac- tor	Allocation to 201## (Organization)
1stRun	36,000	900,	1/6	6,150
2nd Run	---	615,	1/6	102,50
3rd Run	---	10,25	1/6	1,71
4thRun	---	0,17	1/6	0,03
S		1,525,42	1/6	6,254,24

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AC410 Lesson: Cost Allocations

What do you notice?

_____________________________________________

a) CCA:InformationSystem→ReportsforCostCenterAccounting→

Plan/ActualComparison→CostcenterActual/Plan/Variance

Field Name Values

Controlling Area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center Group B20##

Program → Execute

All cost centersare completely credited.

Task 9: Optional

Management Accounting employees that were not directly involved in the

definition of the cycles would like to have a brief overview of the allocation

relationships. DemonstratetheoptionsprovidedbythemySAP ERPsystemto

your colleagues.

1. Call uptheCycleoverview. Placethecursorinthecycleforthestructure

planontheassessmentcycleA##,andcallupthecycleinformation.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment→Extras→Cycle→DisplayOverview

b) ExpandtheASSE##node. DoubleclickASSE##.

Click on the Cycleinformation tabpage.

2. Display previous processing.

Continued on next page

235

Field Name	Values
Controlling Area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center Group	B20##

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Unit4: Period-endClosing AC410

You can call up the document list by double-clicking on the cycle in the

Executedorreversedcyclesdialogbox. Youcancallupthelineitemsby

double-clickingonthecorrespondingdocumentnumber.

a) Processed to date tab page

Double-clickontheselectedcycleintheExecutedorreversedcycles

dialog box. Double-click on the selected document to see the line

item view.

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AC410 Lesson: Cost Allocations

Exercise 15: Cost Allocations

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create an allocation structure.

Business Example

Youfeel that theassessment of acost center that onlyhasoneassessment cost

element is not detailed enough. As the assessment receiver, you require more

detailed informationonthesourceof thecostelements, suchas, assessmentof

personnel and material costs. However, you would like to avoid defining ten

segmentsif,forexample,youwanttousetenassessmentcostelementstocredit

acost center. Youdefine an allocation structureso you can usemore thanone

assessment cost element in a segment.

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

1. Create two assessment cost elements: 6316## (Assessment Motor

Materials##),and6317##(AssessmentMotorPersonnel##),usingcost

element category 42.

2. In customizing, define an allocation structure with the following text:

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

3. Define the assignment number 01, with the text Motor Material Costs,

and the assignment number 02, with the text Personnel Costs. For each

assignment, specifywhich primary cost elementsareto beallocated with

which assessment cost element.

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

all vehicle costs (from cost element 475000). Cost element 6316##

(Assessment Motor Materials ##) is to be used as the assessment cost

element for allocating the vehicle costs.

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

Continued on next page

237

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Unit4: Period-endClosing AC410

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

1. Reverse the assessment results of the A## cycle first from the previous

exercise.

2. Now call up your actual A## cycle up in the change mode. Call up the

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

you need to either delete the old segment MOTO##, or set the locking

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

3. RuntheA##assessmentcycleagaininanupdaterun.

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

in the assessment, four rows are displayed in the sender list. Provide an

explanation for this

Task 3:

Solve the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthecost

centers: Actual/Plan/Variancereportforthecurrentperiodandversion0.

Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

238

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AC410 Lesson: Cost Allocations

Solution 15: Cost Allocations

Task 1:

Infuture,theassessmentofthe“MotorPool”costcenteristobemoredetailed,

withtwoassessmentcostelements. Theseareassessmentofpersonnelcostsand

assessmentofthevehiclecosts. Defineanallocationstructure.

1. Create two assessment cost elements: 6316## (Assessment Motor

Materials##),and6317##(AssessmentMotorPersonnel##),usingcost

element category 42.

a) CCA: Master Data → Cost Element → Individual Processing →

Create secondary

FieldNameorDataClass Values

Cost element 6316##

Valid from 01/01currentfiscalyear

To 12/31/9999

Name Assess. Vehic-mat##

Costelementcategory 42

Save your data!

Usethereferencetocreatecostelement6317##(Assess. Vehic-Pers##).

Change the name and description.

Continued on next page

239

FieldNameorDataClass	Values
Cost element	6316##
Valid from	01/01currentfiscalyear
To	12/31/9999
Name	Assess. Vehic-mat##
Costelementcategory	42

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Unit4: Period-endClosing AC410

2. In customizing, define an allocation structure with the following text:

Materialandpersonnelcosts. Tonamethestructure,choosethefirstletter

ofthealphabet(A)ifyouareingroup01,Bifyouareingroup02, andJ

if you are in group 10, and so on.

a) IMG→Controlling→CostCenterAccounting→ActualPostings→

Period-EndClosing→Assessment→DefineAllocationStructure→

Edit → New entries

FieldNameorDataClass Cost Elements

Structure See exercise

Text Materialandpersonnelcosts

Save your data!

3. Define the assignment number01, with the text Motor Material Costs,

and the assignment number 02, with thetext Personnel Costs. For each

assignment, specifywhich primary costelementsaretobeallocatedwith

which assessment cost element.

a) SelectthestructureandswitchtotheDialogStructuretree.

Double-click Assignments.

Edit → New entries

Assignments Text

01 Vehicle material costs

02 Personnel costs

Save your data!

Continued on next page

240

FieldNameorDataClass	Cost Elements
Structure	See exercise
Text	Materialandpersonnelcosts

Assignments	Text
01	Vehicle material costs
02	Personnel costs

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AC410 Lesson: Cost Allocations

4. Selectassignment01,andgototheSourcedefinition. Youwanttoallocate

all vehicle costs (from cost element 475000). Cost element 6316##

(Assessment Motor Materials ##) is to be used as the assessment cost

element for allocating the vehicle costs.

a) SelectAssignment01,andswitchtotheDialogStructuretree.

Double-click on Source.

FieldNameorDataClass Cost Elements

Cost element from 475000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New entries

Assessmentcostelement 6316##

Save your data!

5. Selectassignment02,andgototheSourcedefinition. Youwanttoallocate

allpersonnelcosts(fromcostelement420000to431000).

Costelement6317##(AssessmentMotorPersonnel##)istobeusedasthe

assessmentcostelementforallocatingthepersonnelcosts.

a) Return to assignments.

SelectAssignment02,andswitchtotheDialogStructuretree.

Double-click on Source.

FieldNameorDataClass Cost Elements

Cost element from 420000

Cost element to 431000

Go to the Dialog Structure tree.

Double-click onAssessment cost element

Edit → New entries

Assessmentcostelement 6317##

Save your data!

Continued on next page

241

FieldNameorDataClass	Cost Elements
Cost element from	475000

FieldNameorDataClass	Cost Elements
Cost element from	420000
Cost element to	431000

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Unit4: Period-endClosing AC410

Task 2:

Youwanttofamiliarizeyourselfwiththewaytheallocationstructureworks.

1. Reverse the assessment results of the A## cycle first from the previous

exercise.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Reverse

Enter

2. Now call up your actual A## cycle up in the change mode. Call up the

Segmentoverview. CopytheMOTO##segment,andinsertacopy. Name

thenewsegmentMOTO##NEW.Thisiswhereyouenteryourallocation

structure. AstherearenowtwosegmentsforassessmentoftheMotorPool

costcenter,thesystemcreditedthecostcentermorethan100%. Therefore,

Continued on next page

242

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Deselect
Detail lists	Select
Cycle	ASSE##

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AC410 Lesson: Cost Allocations

you need to either delete the old segment MOTO##, or set the locking

indicatorinthesegmentheader. Ifyousetthelockingindicator,thesegment

definitionisretained,butisnotincludedinthecyclerun. Saveyourchanges.

a) CCA: Period-End Closing → Single Functions → Allocations →

Assessment →Extras→Cycle →Change

Fields Values

Cycle ASSE##

Start date 01/01currentfiscalyear

Execute icon

Goto → Overview Segments

Select the VEHIC## segment.

Copy Segment icon. Enter

Insert Segment icon

Name VEHIC##NEW

Select the new segment.

Double-clicktogotothesegmentmaintenance.

Placethecursorinthefieldfortheassessmentcostelement.

AssessmentCostElement Delete

AllocationStructure Enter chosen name

Save your data!

Goto → Segments Overview

Select the VEHIC## segment.

Choose icon

SettheLockindicator(row: Segment name).

Save your data!

Continued on next page

243

Fields	Values
Cycle	ASSE##
Start date	01/01currentfiscalyear

AssessmentCostElement	Delete
AllocationStructure	Enter chosen name

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Unit4: Period-endClosing AC410

3. RuntheA##assessmentcycleagaininanupdaterun.

a) Gototheinitialscreenfortheactualassessment.

Goto → Back (2x)

Field Name Values

Period Current

Fiscal Year Current

Test run Deselect

Detail lists Select

Cycle ASSE##

Assessment → Execute

4. Callupthesenderinformation. Althoughonlythreecostcentersareinvolved

in the assessment, four rows are displayed in the sender list. Provide an

explanation for this

Answer: Goto → Sender

The sender list differentiates by sender cost element. In the allocation

structure, twoassessmentcostelementsweredefinedtocreditcostcenter

203##. Thesecostelementsarelistedseparatelyinthesenderlist.

Task 3:

Solve the following task:

1. Checktheresultoftheassessmentinthereportofareceiver. Callthecost

centers: Actual/Plan/Variancereportforthecurrentperiodandversion0.

Executethereportforthecostcenter302##(ConsultantLO)).

Whichadditionalinformationdoyounowhaveonthereceivercostcenter?

______________________________________________

Continued on next page

244

Field Name	Values
Period	Current
Fiscal Year	Current
Test run	Deselect
Detail lists	Select
Cycle	ASSE##

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AC410 Lesson: Cost Allocations

______________________________________________

a) CCA:InformationSystem→Reports forcost center accounting→

Plan/ActualComparison→Costcenters: Actual/Plan/Variance

Field Name Values

Controlling area 1000

Fiscal Year Current

From period Current

To period Current

Plan version 0

Cost Center 302##

Program → Execute

c) The report containsinformation on thecontent of the debit for cost

center302##,withvehiclecoststhatareallocatedusingtwoassessment

cost elements, duetotheallocationstructure.

Costcenter 302##isdebitedbythevehiclescostcenter, mainlydue

to material costs.

245

Field Name	Values
Controlling area	1000
Fiscal Year	Current
From period	Current
To period	Current
Plan version	0
Cost Center	302##

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Unit4: Period-endClosing AC410

Lesson Summary

You should now be able to:

• Demonstrate periodic reposting, distribution, and assessment and the

differences between them

• Defineandexecutedistributionsandassessmentsusingthecyclesegment

method.

• Name other cost allocation functions

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AC410 Lesson: Reconciliation Ledger

Lesson: Reconciliation Ledger

Lesson Overview

Management Accounting data is totaled and valuated in the reconciliation

ledger. YouwanttoreconciledatafromFinancialAccountingandManagement

Accounting using the reconciliation ledger.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Make reconciliation postings in Financial Accounting, using the

reconciliation ledger

Business Example

Datafrominternalandexternalaccountingistobereconciled. Thereconciliation

ledgergeneratesthenecessaryreconcilitationpostings.

Reconciliation Ledger

Figure 75: Reconciliation Ledger

Management Accounting data is totaled and valuated in the reconciliation

ledger. The reconciliation ledger shows you the data in all Management

Accountingapplicationsforacostelement,aswellastotalsforcompanycodes,

businessareas, objecttypes, object classes, andsoon.

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Unit4: Period-endClosing AC410

Althoughitisnotastatutoryrequirement,itoughttobepossibletoreconciledata

fromControllingandFinancialAccounting. Onepurpose of thereconciliation

ledger is to create reconciliation postings.

• ExternalpostingstoFinancialAccountingthataffectCostAccountingare

transferredautomatically(online,realtime)totheappropriateManagement

Accounting application component. Management Accounting totals are

updatedforthereconciliationledgerforthesepostings.

• IfamountsareallocatedwithinManagementAccountingacrosscompany

codes, functionalareas, or businessareas,theinformationmustbepassed

back to Financial Accounting. The system does not send this data to

FinancialAccountingautomatically. ManagementAccountingtotalsinthe

reconciliation ledger are updated however.

• You can use the reconciliation ledger to create a posting for reconciling

FinancialAccountingandManagementAccountingpostings.

InadditiontoCO/FIreconciliation,thereconciliationledgeralsohasthefollowing

informative functions:

• CrossManagement AccountingCostAnalysis

• Navigational aid and access to Management Accounting from the profit

and loss statement

Thereconciliationledgerdifferentiatespostingsandprovidestotalsaccordingto

the following criteria:

• Account (cost element)

• Company code

• Business area

• Origingroup (subdivision ofthecostelement)

• Objecttype(costcenter,order,project,businessprocess,andsoon)

• Object class

• Functional area

TheobjectclassisusedtocategorizetheManagementAccountingobjectsfrom

a businessmanagement perspective. ThefourManagementAccountingobject

classesareoverheadcosts(OCOST),investments(INVST),production(PRODT),

andprofitandloss,andsalesanddistribution(PROFT).

TheSAPsystemalsomakesadifferentiatedupdateofdatarecords,concentrating

onthecorrespondingbusinesstransactionandthecredit/debitindicator. During

each update, three currency amounts (currency for controlling area, company

code,andgroup)areupdated,aswellasthequantityfield.

Duringallocations,partnerrecordfields(sendersorreceivers)arealsoupdated.

Usingthisdata,youcanvaluatethevalueflowacrosscompanycodes,business

areas, and functional areas.

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AC410 Lesson: Reconciliation Ledger

Reconciliation Reports

Figure 76: Reconciliation Reports

The SAP system contains special cost element reports for evaluating the

reconciliationledger. Youcanusethesereportsforthefollowing:

• YoucancompareManagementAccountingandgeneralledgerresults.

• Displaying costs for each object class.

• Viewthecostflowsbetweencompanycodes,businessareas,andfunctional

areas.

• Drilling down to line item level.

Valuate the reconciliation ledger ona cross-application basis (for thewhole of

ManagementAccounting),andcreateanoverviewofcostsincurred. Thisenables

youtomakecomplexcost analysesusingobject types, functionalareas, object

classes, company codes, or business areas.

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Unit4: Period-endClosing AC410

Reconciliation Postings: Account Determination

Figure77: ReconciliationPostings: AccountDetermination

The account determination function helps you decide which SAP system

reconciliationaccountspostingsaretobemadeto. Youneedtocreateadjustment

andclearing accounts in Financial Accounting.

Forstandardaccountdetermination,reconciliationaccountsareonlydefinedby

business transaction and object class.

Ifyourequiremorethanoneadjustmentaccountforyourreconciliationpostings,

thenyoucanuseextendedaccount determination. Thisenablesyoutomake

moredetailedassignmentstoreconciliationaccounts. Insubstitutionrules, you

canuseanyfieldinthereconciliationledger(functionalarea,companycode,cost

element, and so on) asa substitution condition.

If, for example, the standard account determination is based on the chart of

accounts, thencompaniesworkingwiththesamechartofaccountsalsousethe

sameadjustmentaccount. You can usetheaccount determinationtoassignthe

adjustmentaccountindependentlyofthecompanycode.

Youneedtomaintainpostingkeysforeachchartofaccounts,butitdoesnotmatter

whetheryouusestandardorextendedaccountdetermination. Ifareconciliation

account was determined using an earlier version of the standard account

determination,youcanreplacethisaccountwithanewoneusingsubstitution.

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AC410 Lesson: Reconciliation Ledger

The SAP system needstheadjustment account for secondary cost elements

since there is no corresponding G/L account. The system usually creates the

reconciliation posting on the corresponding FI account for primary costs.

However, youcanalsodefineanextendedaccountassignmentforprimarycost

elementsifthereconciliationpostingisnottobemadetotheFIG/Laccount.

Reconciliation Postings

Figure 78: Reconciliation Postings

ReconciliationpostingsareusedfortransferringpostingsfromCOtoFIthatare

cross-company code, cross-business area, and cross-functional area. You can

createreconciliationpostingsforFI automatically.

You have the following options:

• execute all reconciliation postings,

• selectindividualcostflowsfromallrelevantcostflows

• selectcostflowstobereconciledbymeansofuser-definedrules

TheaccountdeterminationfunctionhelpsyouselecttowhichSAPreconciliation

accounts the postings are to be made to.

Youcan make reconciliation postingsatanytime. However, it is important to

ensurethatthereconciliationpostingsaremadeafterthelastrelevantCOposting.

Ifyourepeatthereconciliation,theSAPsystemonlypoststhedifferencebetween

thenewCOvaluesandthelastreconciliationpostingthatwasmade.

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Unit4: Period-endClosing AC410

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AC410 Lesson: Reconciliation Ledger

Exercise 16: Reconciliation Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Make a reconciliation posting

Business Example

Intheproject team, you decided that Management Accounting isto alwaysbe

reconciledwithFinancialAccountingwithregardtobusinessareas. Thismeans

thatinFI,youwanttofollowupcross-businessareapostingsthatyoumadein

Management Accounting during allocations.

Task 1:

Before reconciliation, examine the costflows that apply to all of the business

areas and require reconciliation.

1. In Cost Element Accounting under the cost flow node, call up the Cost

elements: Allocations between business areas for the current period in

controllingarea1000. Executethereportforthebusinessarea8000toIS##.

2. Ifyoureceiveawarningmessageaboutathresholdvalue, de-activatethe

thresholdsetting. Otherwise,continuewiththenextstep.

3. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetweenthesetwobusinessareas. Whenyouexitthereport,savethe

layoutsettingsifyoumadeachangetothethresholdvalues.

Task 2:

Process the reconciliation postings in Financial Accounting for your business

area only.

1. Execute the reconciliation postings in company code 1000, and for the

current period. You want to choose Select Reconciliation Postings

Interactively. ExecutetheprograminProductionRunandrequestDetailed

Lists.

2. Selectallrowsthatcontainbusinessarea(BusA)8000,andpartnerbusiness

area(PaBA)IS##orviceversaintheircolumns. Executethereconciliation

posting. Becarefulnottoselectanothergroup’spostings!

Continued on next page

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Unit4: Period-endClosing AC410

Task 3:

Review the costs that have been reconciled.

1. Underthecost flownode, callupthe Costelements: Allocationsbetween

businessareasforthecurrentperiodincontrollingarea1000. Executethe

report for thebusiness area 8000 to IS##.

2. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetween these two business areas.

Inwhatwaydoesthedisplayedreportdifferfromthatinexercise1?

3. To check whether any reconciliation postings are still open, call up the

Overview: Cost Flows for company code1000 in the current period.

DeactivatetheLineItemStatementsandReconciliationPosting.

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AC410 Lesson: Reconciliation Ledger

Solution 16: Reconciliation Ledger

Task 1:

Before reconciliation, examine the costflows that apply to all of the business

areas and require reconciliation.

1. In Cost Element Accounting under the cost flow node, call up the Cost

elements: Allocations between business areas for the current period in

controllingarea1000. Executethereportforthebusinessarea8000toIS##.

a) Controlling→Cost Element Accounting →InformationSystem→

ReportsforCostElementAccounting→CostFlow→Costelements:

Allocations between Business Areas

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

Period Current

Group Selection

Values 8000 to IS##

Program → Execute

2. Ifyoureceiveawarningmessageaboutathresholdvalue, de-activatethe

thresholdsetting. Otherwise,continuewiththenextstep.

a) Edit → Threshold

Deselect Active.

3. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flowsbetweenthesetwobusinessareas. Whenyouexitthereport,savethe

layoutsettingsifyoumadeachangetothethresholdvalues.

a) Ifthevariationmenuisnotshown,activateitwiththeIconnavigation

bar on/off.

ClickontheVariation: Characteristicsfield,onTrdgpart.BA.

ClickontheVariation: Bus. Areafield, onIS##.

Thereportnowdisplaysthecostflowsbetweenbusinessarea8000,

and partner business area IS##.

Continued on next page

255

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
Period	Current
Group Selection
Values	8000 to IS##

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Unit4: Period-endClosing AC410

Task 2:

Process the reconciliation postings in Financial Accounting for your business

area only.

1. Execute the reconciliation postings in company code 1000, and for the

current period. You want to choose Select Reconciliation Postings

Interactively. ExecutetheprograminProductionRunandrequestDetailed

Lists.

a) Controlling → Cost Element Accounting → Actual postings →

Reconciliation with FI

FieldNameorDataClass Values

Controlling Area Select (1000)

Period Current

Fiscal Year Current

Processing Select reconciliation postings

interactively

Test run Deselect

Detail lists Select

Reconciliation Posting → Execute

2. Selectallrowsthatcontainbusinessarea(BusA)8000,andpartnerbusiness

area(PaBA)IS##orviceversaintheircolumns. Executethereconciliation

posting. Becarefulnottoselectanothergroup’spostings!

a) Select the document rows.

ReconcileselecteddocumentswithFinancialAccountingicon.

Continued on next page

256

FieldNameorDataClass	Values
Controlling Area	Select (1000)
Period	Current
Fiscal Year	Current
Processing	Select reconciliation postings interactively
Test run	Deselect
Detail lists	Select

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AC410 Lesson: Reconciliation Ledger

Task 3:

Review the costs that have been reconciled.

1. Underthecostflownode,calluptheCost elements: Allocationsbetween

businessareasforthecurrentperiodincontrollingarea1000. Executethe

report for the businessarea 8000 to IS##.

a) Controlling→Cost Element Accounting →InformationSystem→

ReportsforCostElementAccounting→CostFlow→Costelements:

Allocations between Business Areas

FieldNameorDataClass Values

Controlling Area 1000

Fiscal Year Current

Period Current

Group Selection

Values 8000 to IS##

Program → Execute

2. SelectVariation. SetthebusinessareatoIS##InternalServicesGroup##,

andthepartnerbusinessareato8000ExternalServicestodisplaythecost

flows between these two business areas.

Inwhatwaydoesthedisplayedreportdifferfromthatinexercise1?

Answer: If the variation menu is not shown, activate it with the Icon

navigation bar on/off.

ClickontheVariation: CharacteristicsonTrdgpart.BA.

ClickontheVariation: Bus. Areafield, onIS##.

The values from the column to be reconciled can be found under

Reconciliation posting This means that the reconciliation posting was

executed in FI.

Continued on next page

257

FieldNameorDataClass	Values
Controlling Area	1000
Fiscal Year	Current
Period	Current
Group Selection
Values	8000 to IS##