AC610_EN_Col52_FV_Inst_A4 (第3页) | ERP软件技术分享

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Unit 3

Actual Data

This unit explains how Profit Center Accounting integrates actual data that is

posted in the SAP system.

Unit Overview

ThisunitdescribestheactualvalueflowsintheSAPsystem,focusingonprofit

center integration. ProfitcentersaredeterminedandpostedtoinLogisticsand

Financial Accounting.

Unit Objectives

After completing thisunit, you will beableto:

• understand and configure the characteristic-orientated profit center

determination

• understandthedocument-orientatedprofitcenterdeterminationindifferent

business processes

• understandandcustomizetheprocessfortransferringdatafromFinancial

Accounting

• understandandcustomizetheprocessfortransferringdatafromMaterials

Management

• understand how primary and secondary costs are posted to the assigned

profit centers

• understandhowprofitcentersarederivedintheex-stocksaleprocessand

identify when the posting is made

• knowthatthefunctionalareaiscopiedfromFinancialAccountingtoProfit

Center Accounting

• enterorcopystatisticalkeyfigurestoprofitcenters

• transferpayablesandreceivablestoProfitCenterAccounting

• define a profit center allocation

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Unit3: ActualData AC610

• explain the document entry, balance carryforward, and average balance

ledger concepts

Unit Contents

Lesson: A Systematic View of Profit Center Determination................75

Lesson: Data Flow in Financial Accounting..................................82

Exercise 4: Data Flow from Financial Accounting.......................87

Exercise 5: Value Flow from Asset Accounting.........................101

Lesson: Data Flow from Materials Management ...........................106

Exercise 6: Data Flow from Materials Management...................111

Lesson: Data Flow from Controlling..........................................123

Exercise 7: Data Flow from Controlling..................................129

Lesson: Transfer from Sales and Distribution...............................139

Exercise 8: Transfer from Sales and Distribution ......................143

Lesson: Functional Areas in Profit Center Accounting.....................154

Exercise 9: Functional Areas in Profit Center Accounting ............157

Lesson: Period-End Closing in Profit Center Accounting..................163

Demonstration: Entry of Statistical Key Figures........................164

Demonstration: Transfer of AP/AR.......................................166

Exercise 10: Period-End Closing in Profit Center Accounting........173

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AC610 Lesson: A Systematic View of Profit Center Determination

Lesson: A Systematic View of Profit Center Determination

Lesson Duration: 30 Minutes

Lesson Overview

ThislessonintroducesyoutothegeneralprinciplesfortransferringdatatoProfit

Center Accounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• understand and configure the characteristic-orientated profit center

determination

• understandthedocument-orientatedprofitcenterdeterminationindifferent

business processes

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Explain the dataflowinProfit Center Accounting

Figure32: Document-DependentProfitCenterDetermination

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Unit3: ActualData AC610

Tobeginwith,thesystemdeterminesaprofitcenteronthebasisoftheoriginofthe

documentandanyspecialconditions. Itdoessobyoneofthefollowingmethods:

The system assigns the profit center dynamically on the basis of certain

characteristicsin the document itself. When this method is used, the currently

assigned profit center is always determined.

The system assigns the profit center indirectly on the basis of certain

characteristicsin aprecedingdocument. Whenthismethodisused, thesystem

does not take into account any assignment changes occurring after the date of

the preceding document.

Example:

• WhenyoumakeagoodsreceiptpostinginProfitCenterAccounting,the

system copies the profit center from the corresponding purchase order.

In the order, the system finds the profit center which is assigned to the

material/plantcombinationitcontainedontheorderdocumentdate.

• Itcouldbethatanotherprofitcenterhasbeenassignedtothismaterial/plant

combinationintheperiodbetweentheorderdocumentdateandthegoods

receipt posting document date. If so, when you make the goods receipt

posting, the system still copiesthe profit center that wasassigned on the

order document date.

• Thecoursematerialfortherespectivecomponentsshowtheintegratedvalue

flows in Profit Center Accounting.

Figure33: Characteristics-DependentProfitCenterDetermination

Foralltypesofdocument,thesystemcheckswhetheroneofthefollowingcases

applies: Theprofitcenterassignmentwhichmayarisefromthisstepalwayshas

priorityovertheassignmentdeterminedinstep1onthebasisofdocumenttype.

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AC610 Lesson: A Systematic View of Profit Center Determination

Intheordershownbelow, thesystemcheckswhether:

... substitutionshavebeensetforprofitcentersinFIorCO.

Theprofitcenterdeterminedusingthesubstitutionsisalwaysused.

... thedatatobetransferredisacostorrevenueelement. Theprofitcenterwill

alwaysbedeterminedfromthemaster recordofreal (notstatistical)COobject

assigned to it.

... the data is from balance sheet or profit and loss accounts which have been

set for transfer to Profit Center Accounting and no profit center has been set

in the corresponding document. The profit center that was directly assigned

tothe corresponding accounts(see Customizing for Profit Center Accounting,

transaction 3KEH) or that was assigned to the corresponding accounts by a

derivationrule(seeCustomizingforProfitCenterAccounting,transaction3KEI)

is used.

... thedataoriginatesfromP&Laccounts,whichaffectlogisticalprocesses(that

is,whicharetransferredinthestandardsystem)andforwhichnoprofitcenteris

setinthecorrespondingdocument. Inthiscase,thedataispostedtothedummy

profit center.

... you have changed the Profit Center field for the corresponding original

document,usingtheSAPcustomerenhancementPCA00001. Thedataisposted

to the profit center you require.

Figure 34: Transferof Selected Balance Sheet Items

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Unit3: ActualData AC610

You can analyze selected balance sheet items for a profit center. The profit

center can thus beexpanded tobecome an investment center. This allows you

to calculatekeyfigureswhich comparethesuccessof theprofit center with its

fixed capital (Return on Investment).

The balance sheet itemsare transferred to Profit Center Accounting at the end

of the period in conjunction with other period closing activities or, except for

payables/receivables,inrealtime(atthetimeofposting).

Figure35: BalanceSheetItems inProfitCenterAccounting

Thefollowingbalancesheetitemscanbetransferredonlineinrealtime:

• Materialstocks(rawmaterials,semi-finishedandfinishedproducts)

• Assets

• Work in process

You first need to enter the accounts you want to transfer to Profit Center

AccountingintheCustomizingtransactionforbalancesheetandprofitandloss

accounts. In addition you also have to transfer the opening balances from the

sourceapplicationonce. Aftertheopeningbalancehasbeencreated,thechanges

can be posted online to Profit Center Accounting. At the end of the year, you

needtocarryforwardthebalancesforthebalancesheetitemsthatwerepostedin

realtime to Profit Center Accounting.

Ifyourunaperiodictransfer,thesystemoverwritesanycorrespondingdatathat

was already transferred to Profit Center Accounting. For example, if certain

materialstockshavealreadybeentransferredinrealtimeandyouwanttoruna

periodictransfer for thesameperiod, thesystem first deletesthedata that was

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AC610 Lesson: A Systematic View of Profit Center Determination

alreadytransferred. Whenthishappens,youlosetheinformationontheinventory

postingdocumentsfor eachtransaction. Thetransferprogramsonlycreateone

postingpertransferobjectthatcontainsthedifferencetothepreviousbalance.

Figure 36: Value Flows of Actual Values

Before you can analyze your profits by profit center, the system needs to

summarizealltheprofit-relatedpostingsinprofitcenters.

Theprofit-relatedcomponentsoftheperiodaccountingmethod(revenues,sales

deductions,changeinstockoffinishedandsemi-finishedgoods,changeinwork

inprocess,capitalizedinternalactivities,primarycostsandsecondarycosts)are

transferreddirectlyfromthemySAPERPCentralComponentFI,SD,MM,CO,

IM and FI-AA to Profit Center Accounting.

The actual data transferred from the applicationslisted above canbe analyzed

using the standard reports in the information system directly after it has been

classified for period accounting.

Tocalculateprofitsaccordingtothecostofsalesapproach, youneedtousethe

derivedfunctionalareacharacteristic. IfthisderivationisactiveinFIorCO,the

functionalareaisupdatedforeachposting,makingitpossibletocalculateprofits

accordingtothecostofsalesapproachinProfitCenterAccounting.

WhenProfitCenterAccountingisactive,thesystemonlyallowsthosepostings

which can be transferred to a profit center without errors. This automatically

ensuresthatyourdataiscompleteandreconciledwiththeothercomponents.

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Unit3: ActualData AC610

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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AC610 Lesson: A Systematic View of Profit Center Determination

Lesson Summary

You should now be able to:

• understand and configure the characteristic-orientated profit center

determination

• understandthedocument-orientatedprofitcenterdeterminationindifferent

business processes

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Unit3: ActualData AC610

Lesson: Data Flow in Financial Accounting

Lesson Duration: 90 Minutes

Lesson Overview

YoutransferbalancesheetandP&LaccountstoProfitCenterAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• understandandcustomizetheprocessfortransferringdatafromFinancial

Accounting

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Describe the integration between Financial Accounting and Profit Center

Accountingwithregardtothetransferofbalancesheetitems

Figure37: BalanceSheetAccounts/P&LStatementAccountswithoutCost

Element

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AC610 Lesson: Data Flow in Financial Accounting

You can analyze selected balance sheet items by profit center. The persons in

chargeof the profit center are therefore responsible not only for theprofitable

successbutalsothefixedcapitaloftheprofitcenter. Itisalsopossibletocalculate

keyfigureswhichcomparethesuccessoftheprofitcenterwithitsfixedcapital

(Return On Investment).

Balancesheetitemscanbetransferredperiodicallyoronlineinrealtime.

The system posts balance postings directly to Profit Center Accounting from

onlinepostingswhichdirectlyaffectthebalancesof assets, materialsandwork

in process. If you manage line items in Profit Center Accounting, the system

updatesaprofitcenterdocumentforeachreferencedocument(forexample, an

FI document).

Entertheaccountsthatyouwant totransfer toProfit CenterAccountingin the

Customizingtransactionforadditionalbalancesheetandprofitandlossaccounts.

Figure 38: P&L Account with Primary Cost Element

WhenyoupostdatadirectlyinFinancialAccounting,allprimarycostelements

require an additional assignment to aCOobject.

TheassignmentofthisCOobject(costcenter,order,andsoon)toaprofitcenter

ensuresthatthedataispassedontoProfitCenterAccounting. However,youcan

also directlyentertheprofit centerin theFI posting

Itisrecommendedthatyoudefineyourcostelementssothattheprofitcenterfield

appearsontheaccountassignmentscreeninFinancialAccounting. Thismakesit

possible for you to verify the assignment.

UsingthedocumentdisplayfunctioninFinancial Accounting, youcandisplay

the documents that are created in Profit Center Accounting as a result of the

postingbychoosingthemenuoptionEnvironment→DocumentEnvironment→

Accounting Documents.

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Unit3: ActualData AC610

Figure 39: Revenue Account Assignment in FI

IfyouarenotusingtheSDModule,youcanpostrevenuesdirectlyinFinancial

Accounting. To do so, you need to createthe account as a revenueelement or

a sales deduction.

IfyouareusingaccountbasedProfitabilityAnalysis, youalsoneedtomakean

assignmentto aprofitabilitysegment. Inthiscase, youmust specify theprofit

center of the profitability segment.

WithoutaccountbasedProfitabilityAnalysis,thesystemupdatesthefield”Profit

center”directlytoasocalled”reconciliationobject”inControlling.

In the latter case, the posting to the reconciliation object is treated as the real

posting. Consequently,theprofitcenterassignmentisstatisticalhereaswell.

Thereconciliationobjectisacombinationofcompanycode, businessareaand

profit center.

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AC610 Lesson: Data Flow in Financial Accounting

Figure 40: Value Flow from Asset Accounting

Periodic Transfer:Assets are assigned to profit centers indirectly via their

assignment to an internal order or cost center. The program transfers the

acquisitionandmanufacturecostsaswellasaccumulateddepreciation.

Thetransfertakesplaceinconnectionwithyourperiod-endclosingactivitiesin

AssetAccounting. Sinceonlyposteddepreciationistransferred,thetransferisnot

starteduntilthepostingruniscompletedinAssetAccounting.

Assetsareassignedtoprofitcentersindirectlyviatheirassignmenttoaninternal

order or cost center.

You can transfer asset balances as often as you wish, since the system deletes

previouslytransferreddatabeforeeachtransfer. However,notethatifyouhave

transferredstocksinrealtimeinthesamemonth,youwilllosethestockposting

documentsthatwerecreatedduringthosetransfers.

Toset uptherealtimetransfer, proceedasfollows:

• EntertheaccountsthatyouwanttotransfertoProfitCenterAccountinginthe

Customizingtableforadditionalbalancesheetandprofitandlossaccounts.

• Createtheopeningbalanceforassetsbyexecutingthetransferprogram.

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Unit3: ActualData AC610

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AC610 Lesson: Data Flow in Financial Accounting

Exercise 4: Data Flow from Financial

Accounting

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• understand howprofit centers are determinedwhen postings are made in

FinancialAccountingtobalancesheetaccountsandP&Laccounts.

Business Example

Theprojectteamneedstoclarifytheprerequisitesfortransferringlineitemsof

postingsinFIonlinetoProfitCenterAccounting. UsingaG/Laccountposting,

youwanttotestwhichprofitcenterisdeterminedwhennoprofitcenterissetby

substitution in the line item.

Task 1:

1. Checkwhetherthecustomizingsettingsallowonlinepostingsandlineitems

in Profit Center Accounting.

Task 2:

1. Check whether the following accounts were created as a balance sheet

account or as a P&L account with cost element in the master data for

Financial Accounting in company code 1000. Then check whether cost

elementsexistfortheseaccountsinthemasterdatamenuforCostElement

Accounting in CO.Completethefollowingtable.

Account Balance Sheet Cost Element Cost Element

Account or Created? Category?

P&LStatement

Account?

156000

479100

Continued on next page

Account	Balance Sheet Account or P&LStatement Account?	Cost Element Created?	Cost Element Category?
156000
479100

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Unit3: ActualData AC610

Account Balance Sheet Cost Element Cost Element

Account or Created? Category?

P&LStatement

Account?

430000

415000

800000

Task 3:

TotestthewaytheFIinterfaceworks,enterG/Laccountpostingsinthegeneral

ledgerforFinancialAccounting. Enterthefollowingdocumentsincompanycode

1000 using the current dateasthedocumentdate.

1. Enter the following posting:

G/LAccount D/C AmountinDoc. ProfitCenter

Curr.

156000 Debit 10,000 91##

156000 Debit 20,000 No entry

479100 Debit 30,000 No entry

113100 Credit 60,000

Postthedocumentandmakeanoteofthedocumentnumber.

___________________________________

2. CallthereportProfitCenter: ActualLineItemsintheinformationsystem

forProfitCenterAccountingandstartthereportwiththeparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-1

in the ReferenceDocument Number field.

Continued on next page

Account	Balance Sheet Account or P&LStatement Account?	Cost Element Created?	Cost Element Category?
430000
415000
800000

G/LAccount	D/C	AmountinDoc. Curr.	ProfitCenter
156000	Debit	10,000	91##
156000	Debit	20,000	No entry
479100	Debit	30,000	No entry
113100	Credit	60,000

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AC610 Lesson: Data Flow in Financial Accounting

3. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Listsystemsettingstosupport

your answer.

4. Whichlineitemswerenottransferred? Listsystemsettingstosupportyour

answer.

5. Enter the following CO-relevant posting:

G/L D/C Tax Amount Document Order

Account Code Currency

Cost

Center

430000 Debit 20,000 T92##

430000 Debit 15,000 T91##

415000 Debit V0 2,500 Order

number

Trade

Show

Civil

Engi-

neering

Group

415000 Debit V0 1,000 4298

113100 Credit 38,500

Postthedocumentandmakeanoteofthedocumentnumber.

___________________________________

Continued on next page

G/L Account	D/C	Tax Code	Amount	Document Currency Cost Center	Order
430000	Debit		20,000	T92##
430000	Debit		15,000	T91##
415000	Debit	V0	2,500		Order number Trade Show Civil Engi- neering Group ##
415000	Debit	V0	1,000	4298
113100	Credit		38,500

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Unit3: ActualData AC610

6. CallthereportProfitCenter: ActualLineItemsintheinformationsystemfor

ProfitCenterAccountingandstartthereportwiththeparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-5

in the ReferenceDocument Number field.

7. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Givereasonstosupportyour

answer.

8. Enter the following manual revenue posting:

G/L D/C Amountin Tax Profit Profitability

Account Document Code Center Segment

Currency

800000 Credit 15,000 0o 91## Sales

org.

1000

Division

800000 Credit 10,000 0o No Sales

entry org.

1000

802000 Credit 5,000 0o No Sales

entry org.

1000

113100 Debit 30,000

Postthedocumentandmakeanoteofthedocumentnumber.

___________________________________________

9. CallthereportProfitCenter: ActualLineItemsintheinformationsystemfor

ProfitCenterAccountingandstartthereportwiththeparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-8

in the Reference Document Numberfield.

Continued on next page

G/L Account	D/C	Amountin Document Currency	Tax Code	Profit Center	Profitability Segment
800000	Credit	15,000	0o	91##	Sales org. 1000 Division 01
800000	Credit	10,000	0o	No entry	Sales org. 1000
802000	Credit	5,000	0o	No entry	Sales org. 1000
113100	Debit	30,000

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AC610 Lesson: Data Flow in Financial Accounting

10. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Givereasonstosupportyour

answer.

Task 4:

1. Youwanttoobtainanoverallviewofthecostsandrevenuesituationatprofit

centerlevel. Todothis,callthelist-orientatedreportProfitCenterGroup:

Plan/Actual/Varianceintheinformationsystemandstarttheselectionwith

the following parameters:

Field Name Value

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1-12

Plan Version 0

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

Whatcanyousayaboutthecurrentrevenuesituationofyourprofitcenter?

_____________________________________________________

Which posted values with regard to the financial statements can be

determined?

_____________________________________________________

Field Name	Value
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1-12
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

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Unit3: ActualData AC610

Solution 4: Data Flow from Financial

Accounting

Task 1:

1. Checkwhetherthecustomizingsettingsallowonlinepostingsandlineitems

in Profit Center Accounting.

a) ORK2: Profit Center Accounting → Basic Settings→ Controlling

AreaSettings→ActivateDirectPostings→SetControlParameters

for Actual Data

Incontrollingarea1000,bothonlinetransferandtransferoflineitems

is set.

Task 2:

1. Check whether the following accounts were created as a balance sheet

account or as a P&L account with cost element in the master data for

Financial Accounting in company code 1000. Then check whether cost

elementsexistfortheseaccountsinthemasterdatamenuforCostElement

AccountinginCO.Completethefollowing table.

Account Balance Sheet Cost Element Cost Element

Account or Created? Category?

P&LStatement

Account?

156000 Balance sheet No -

account

479100 P&L statement No -

account

Continued on next page

Account	Balance Sheet Account or P&LStatement Account?	Cost Element Created?	Cost Element Category?
156000	Balance sheet account	No	-
479100	P&L statement account	No	-

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AC610 Lesson: Data Flow in Financial Accounting

Account Balance Sheet Cost Element Cost Element

Account or Created? Category?

P&LStatement

Account?

430000 P&L statement Yes 01Primarycosts

account

415000 P&L statement Yes 01Primarycosts

account

800000 P&L statement Yes 11Revenues

account

a) AccountmasterrecordsinFinancialAccounting:

Accounting →Financial Accounting→General Ledger →Master

Records→G/LAccounts→IndividualProcessing→Centrally

OntheType/Descriptiontabpage,youcanseewhethertheaccountisa

balancesheetaccountorP&Lstatementaccount.

Cost element master recordsin Controlling:

Accounting → Controlling → Cost Element Accounting → Master

Data→CostElement→IndividualProcessing→Display

Ifacostelementexists,thesystemdisplaysitandyoucanseethecost

elementcategoryinthemasterrecord. If nocostelement exists, the

system displays the error message The cost element does not exist

in controlling area 1000.

Task 3:

TotestthewaytheFIinterfaceworks,enterG/Laccountpostingsinthegeneral

ledgerforFinancialAccounting. Enterthefollowingdocumentsincompanycode

1000usingthecurrent date asthedocumentdate.

1. Enter the following posting:

G/LAccount D/C AmountinDoc. ProfitCenter

Curr.

156000 Debit 10,000 91##

156000 Debit 20,000 No entry

479100 Debit 30,000 No entry

113100 Credit 60,000

Postthedocumentandmakeanoteofthedocumentnumber.

Continued on next page

Account	Balance Sheet Account or P&LStatement Account?	Cost Element Created?	Cost Element Category?
430000	P&L statement account	Yes	01Primarycosts
415000	P&L statement account	Yes	01Primarycosts
800000	P&L statement account	Yes	11Revenues

G/LAccount	D/C	AmountinDoc. Curr.	ProfitCenter
156000	Debit	10,000	91##
156000	Debit	20,000	No entry
479100	Debit	30,000	No entry
113100	Credit	60,000

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Unit3: ActualData AC610

___________________________________

a) Accounting→FinancialAccounting→General Ledger→Posting

→ Enter G/L Account Document

Document Date: Current date

Enter the posting items listed below.

2. CallthereportProfitCenter: ActualLineItemsintheinformationsystem

forProfitCenterAccountingandstartthereportwiththeparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-1

in the ReferenceDocument Number field.

a) PCA:

InformationSystem→ReportsforProfitCenterAccounting→Line

ItemReports→ProfitCenter: ActualLineItems

Record type: 0

Version: 0

Controlling area: 1000

Company code: 1000

Posting period: Current period

Fiscal year: Current fiscal year

Referencedocumentnumber: from task 3-1

3. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Listsystemsettingstosupport

your answer.

Answer: ORK2:

ProfitCenterAccounting→ActualPostings→ChooseAdditionalBalance

SheetandP&L Accounts →Choose Accounts

Account156000isenteredandassignedtothedefaultprofitcenter1402.

10,000 EUR was posted to profit center 91## because this is what you

entered manually in the original line item.

20,000EURwaspostedtoprofitcenter1402becausethisprofitcenteristhe

defaultprofitcenterforaccount156000andnomanualprofitcenteraccount

assignment wasspecified in the line item.

Continued on next page

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AC610 Lesson: Data Flow in Financial Accounting

4. Whichlineitemswerenottransferred? Listsystemsettingstosupportyour

answer.

Answer: Accounts479100and113100werenottransferredtoProfitCenter

Accountingsinceyoudidnotmanuallyenteraprofitcenterintheoriginal

posting. In addition, account 479100 is not entered in table Additional

Balance Sheet and Profit + Loss Accounts. As a result, no default profit

center can be determined.

5. Enter the following CO-relevant posting:

G/L D/C Tax Amount Document Order

Account Code Currency

Cost

Center

430000 Debit 20,000 T92##

430000 Debit 15,000 T91##

415000 Debit V0 2,500 Order

number

Trade

Show

Civil

Engi-

neering

Group

415000 Debit V0 1,000 4298

113100 Credit 38,500

Postthedocumentandmakeanoteofthedocumentnumber.

___________________________________

a) Accounting→FinancialAccounting→General Ledger→Posting

→ Enter G/L Account Document.

Document Date: Current date

Enter the posting items listed below.

Continued on next page

G/L Account	D/C	Tax Code	Amount	Document Currency Cost Center	Order
430000	Debit		20,000	T92##
430000	Debit		15,000	T91##
415000	Debit	V0	2,500		Order number Trade Show Civil Engi- neering Group ##
415000	Debit	V0	1,000	4298
113100	Credit		38,500

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Unit3: ActualData AC610

6. CallthereportProfitCenter: ActualLineItemsintheinformationsystemfor

ProfitCenterAccountingandstartthereportwiththeparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-5

in the ReferenceDocument Number field.

a) PCA:

InformationSystem→ReportsforProfitCenterAccounting→Line

ItemReports→ProfitCenter: ActualLineItems

Record type: 0

Version: 0

Controlling area: 1000

Company code: 1000

Posting period: Current period

Fiscal year: Current fiscal year

Referencedocumentnumber: from task 3-5

7. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Givereasonstosupportyour

answer.

Answer: An amount of 20,000 EUR was posted to profit center 92##

in account 430000 since you entered cost center T92## as the account

assignmentobjectinthelineitem. Profitcenter92##isenteredinthiscost

center master record.

An amount of 15,000 EUR was posted to profit center 91## in account

430000sinceyouenteredcostcenterT91##astheaccountassignmentobject

inthelineitem. Profitcenter91##isenteredinthiscostcentermasterrecord.

Inaddition, an amount of 2,500 EUR was postedto profit center 91## in

account415000sinceprofitcenter91##isenteredintheorderTradeShow

Civil Engineering Group ##.

Anamount of 1,500EURwaspostedtothedummyprofitcenter9999 in

account 415000 since no profit center is entered in the master record of

cost center 4298.

8. Enter the following manual revenue posting:

Continued on next page

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AC610 Lesson: Data Flow in Financial Accounting

G/L D/C Amountin Tax Profit Profitability

Account Document Code Center Segment

Currency

800000 Credit 15,000 0o 91## Sales

org.

1000

Division

800000 Credit 10,000 0o No Sales

entry org.

1000

802000 Credit 5,000 0o No Sales

entry org.

1000

113100 Debit 30,000

Postthedocumentandmakeanoteofthedocumentnumber.

___________________________________________

a) Accounting→FinancialAccounting→General Ledger→Posting

→ Enter G/L Account Document.

Document Date: Current date

Enter the posting items listed below.

9. CallthereportProfitCenter: ActualLineItemsintheinformationsystemfor

Profit Center Accountingandstartthereport withtheparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-8

in the Reference Document Number field.

a) PCA:InformationSystem→ReportsforProfitCenterAccounting→

LineItemReports→ProfitCenter: ActualLineItems

Record type: 0

Version: 0

Controlling area: 1000

Company code: 1000

Posting period: Current period

Fiscal year: Current fiscal year

Referencedocumentnumber: from task 3-8

Continued on next page

G/L Account	D/C	Amountin Document Currency	Tax Code	Profit Center	Profitability Segment
800000	Credit	15,000	0o	91##	Sales org. 1000 Division 01
800000	Credit	10,000	0o	No entry	Sales org. 1000
802000	Credit	5,000	0o	No entry	Sales org. 1000
113100	Debit	30,000

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Unit3: ActualData AC610

10. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Givereasonstosupportyour

answer.

a) ORK2: Profit Center Accounting → Actual Postings → Maintain

AutomaticAccountAssignmentofRevenueElements.

Profit center 9000 is defined as the profit center default account

assignment for revenue element 800000.

No profit center default account assignment is defined for revenue

element802000. Anamountof15,000EURwaspostedtoprofitcenter

91##inaccount800000becauseyoumanuallyassignedprofitcenter

91## in the line item.

Anamountof10,000EURwaspostedtoprofitcenter9000inaccount

800000becausethesystemdeterminedtheprofitcenterdefaultaccount

assignmentasnoprofitcenterhadbeenassignedmanually.

Anamountof5,000EURwaspostedtothedummyprofitcenter9999

in account 802000 because neither a manual profit center account

assignmentnoranentryintheprofitcenterdefaultaccountassignment

had been made.

Task 4:

1. Youwanttoobtainanoverallviewofthecostsandrevenuesituationatprofit

centerlevel. Todothis,callthelist-orientatedreportProfitCenterGroup:

Plan/Actual/Varianceintheinformationsystemandstarttheselectionwith

the following parameters:

Field Name Value

Controlling Area 1000

Fiscal Year Current fiscal year

Period 1-12

Plan Version 0

Profit Center GR##

ProfitandLossAccountsGroup 3000000.INT

BalanceSheetAccountGroup 1000000.INT

Whatcanyousayaboutthecurrentrevenuesituationofyourprofitcenter?

_____________________________________________________

Continued on next page

Field Name	Value
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1-12
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

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AC610 Lesson: Data Flow in Financial Accounting

Which posted values with regard to the financial statements can be

determined?

_____________________________________________________

a) PCA:InformationSystem→ReportsforProfitCenterAccounting→

List-OrientatedReports→ProfitCenterGroup: Plan/ActualVariance

What can you sayaboutthecurrent revenue situationof your profit

center?

Bothprofitcenter91##and92##arecurrentlyyieldingaloss.

Which posted values with regard to thefinancial statements can be

determined?

Balancesheetitem156000isdisplayedonprofitcenter91##. This

allowsareturnoninvestmenttobecalculated,basedonthereport

definition,bydividingtheprofitcenterprofitorlossbythefixed

capital.

In thisexample, theprofit or lossisdisplayedby accountgroup

3000000.INT(ProfitandLossStatement),whereasthefixedcapital

isrepresentedbyaccountgroup1000000.INT(Assets).

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Unit3: ActualData AC610

100

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AC610 Lesson: Data Flow in Financial Accounting

Exercise 5: Value Flow from Asset

Accounting

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• explain how fixed asset accounts are transferred online to Profit Center

Accounting.

Business Example

Theprofitcentermanagerswanttoseeassetpostingsonlinetotheprofitcenter

withtheaimofdisplayingfinancialkeyfigures. Youchecktherelevantsystem

settingsfortheroadshowtruckwhichhasbeencreatedinassetclass3100.

Task:

You want to transfer balancesheet account postings on assets to Profit Center

Accounting.

1. Hasbalancesheetaccount21000beendefinedforonlinetransfer? Which

defaultprofitcenterisgenerated? Inwhatinstanceisthedefaultprofitcenter

transferred to the line item concerned?

2. Posttheacquisitionoftheassetincompanycode1000inAssetAccounting

under Financial Accounting by executing the acquisition posting with

automatic offsetting entry.

Field Name Values

Existing Asset Asset number of road

show truck ##

Amount Posted 80,000

Document Date Current date

Posting Date Current date

Continued on next page

101

Field Name	Values
Existing Asset	Asset number of road show truck ##
Amount Posted	80,000
Document Date	Current date
Posting Date	Current date

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Unit3: ActualData AC610

Save the document.

3. In the information system for Profit Center Accounting, call the

list-orientatedreportProfitCenterGroup: Plan/Actual/Varianceandstart

the selection with the following parameters:

Controllingarea: 1000

Fiscal Year: Current fiscal

year

Period 1 - 12

Plan Version 0

ProfitCenterValue 91##

Profit and Loss 3000000.INT Profit and loss

AccountsGroup statement

BalanceSheetAccount 1000000.INT Assets

Group

Was the asset posting transferred?

_______________________________________________

Double-click the totals row for account 21000 to go to the report Profit

Center: ActualLineItemsanddisplaytheAssetfieldinthecurrentdisplay

variant. Which asset is in the line item?

_______________________________________________

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AC610 Lesson: Data Flow in Financial Accounting

Solution 5: Value Flow from Asset

Accounting

Task:

You want to transfer balancesheet account postings on assets to Profit Center

Accounting.

1. Hasbalancesheetaccount21000beendefinedforonlinetransfer? Which

defaultprofitcenterisgenerated? Inwhatinstanceisthedefaultprofitcenter

transferred to the line item concerned?

Answer: ORK2: ProfitCenterAccounting→ActualPostings→Choose

AdditionalBalanceSheetandP&LAccounts→ChooseAccounts

Account 21000 isenteredand profit center 9990isdefined asthedefault

profit center.

The system determines the default profit center when a cost center that

doesnothaveaprofit center enteredin itsmaster recordisenteredin the

asset master record.

2. Posttheacquisitionoftheassetincompanycode1000inAssetAccounting

under Financial Accounting by executing the acquisition posting with

automatic offsetting entry.

Field Name Values

Existing Asset Asset number of road

show truck ##

Amount Posted 80,000

Document Date Current date

Posting Date Current date

Save the document.

a) Accounting→Financial Accounting→FixedAssets→Posting→

Acquisition →External Acquisition→Acquis. w/Autom. Offsetting

Entry

Continued on next page

103

Field Name	Values
Existing Asset	Asset number of road show truck ##
Amount Posted	80,000
Document Date	Current date
Posting Date	Current date

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Unit3: ActualData AC610

3. In the information system for Profit Center Accounting, call the

list-orientatedreportProfitCenterGroup: Plan/Actual/Varianceandstart

the selection with the following parameters:

Controllingarea: 1000

Fiscal Year: Current fiscal

year

Period 1 - 12

Plan Version 0

ProfitCenterValue 91##

Profit and Loss 3000000.INT Profit and loss

AccountsGroup statement

BalanceSheetAccount 1000000.INT Assets

Group

Was the asset posting transferred?

_______________________________________________

Double-click the totals row for account 21000 to go to the report Profit

Center: ActualLineItemsanddisplaytheAssetfieldinthecurrentdisplay

variant. Which asset is in the line item?

_______________________________________________

Answer: Scrollinthebalancesheetpostingssection. Theamount posted

waspostedtoaccount21000ofprofitcenter91##.

Double-clickthelineforaccount 21000. Choosethereport Profit Center:

ActualLineItems. YoucanthenseethepostedlineitemsintheSAPList

Viewer. ChooseSettings/Layout/Current. ClicktheAssetfieldinthelist

ofhiddencolumns. Movetheselectedfieldtothelistofdisplayedcolumns.

Transfer by pressing enter. Inthelineitemdisplay, you can see the asset

numberoftheroadshowtruckgroup##intheAssetcolumn.

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AC610 Lesson: Data Flow in Financial Accounting

Lesson Summary

You should now be able to:

• understandandcustomizetheprocessfortransferringdatafromFinancial

Accounting

105

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Unit3: ActualData AC610

Lesson: Data Flow from Materials Management

Lesson Duration: 50 Minutes

Lesson Overview

YoutransferpostingsfromMaterialsManagementtoProfitCenterAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• understandandcustomizetheprocessfortransferringdatafromMaterials

Management

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Outline what effects Materials Management/Logistics-related processes have

in Profit Center Accounting

Figure 41: Purchase order

Theprofitcentertowhichthedatashouldbeposteddependsonwhichmaterials

and which CO objects are involved.

Inthecaseofapurchaseordertowarehouse, theprofitcenteristakenfromthe

material master per purchase order item.

The profit center which is determined is forwarded to the goods receipt for

purchase order.

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AC610 Lesson: Data Flow from Materials Management

Figure 42: Goods Receipt for Purchase Order

Whenyoupostapurchaseorder,thesystempoststhegoodsusageimmediately

upongoodsreceiptifthepurchaseorderhasanaccountassignment.

The GR/IR account is the clearing account for goods received and invoices

received.

Thisgivesyouthecostsofthematerialconsumptioninthecorrespondingprofit

centers.

Theappendixcontainsan overviewof special casesof MM-goodsmovements

withdynamicorindirectprofit centerdetermination

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Unit3: ActualData AC610

Figure 43: Goods Receipt for Purchase Order

When a goods receipt posting is made, the profit center is always determined

indirectly via the preceding document.

Iftheamountontheinvoiceisdifferentfromthestandardpriceofthematerial

purchased,pricedifferencesarisewhenyouposttheinvoicereceipt. Theseprice

differencesareassignedtotheprofitcenterofthematerialpurchased,provided

that it is a nonassigned purchase order. That is, the price difference was not

created as a cost element

Ifyourpricedifferenceaccountisdefinedasacostelement,theamountisposted

to theprofitcenter ofthecorrespondingCOobject.

Payables and receivables can only be transferred to Profit Center Accounting

periodically(seePeriod-End ClosinginEC-PCA).

108