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AC610 Lesson: Transfer from Sales and Distribution
Solution 8: Transfer from Sales and
Distribution
Task 1:
CreateastandardsalesorderintheSalesandDistributioncomponentandseehow
thesalescostsareupdatedinProfitCenterAccounting.
1. Enterasalesorder withthefollowingparameters:
Field Name Value
Order Type TA
Sales organization 1000
distribution channel 10
Division 00
Sold-to Party T-CO05A##
Ship-to Party T-CO05A##
PO Number PUMP ##
Material P -100
Order Quantity 50
Checktheaccountassignmentofthisorderitemintheitemdetails. Which
profit center is assigned?
Give reasons to support your answer.
___________________________________________
___________________________________________
SincethesalesorderitemsaretobeassignedtotheSalesandDistribution
profitcenter91##,enterthisastheprofitcenteraccountassignmentinthe
item.
Postthedocumentandmakeanoteofthedocumentnumber.
___________________________________________
a) Logistics→SalesandDistribution→Sales→Order→Create
Enter the following data.
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| Field Name | Value |
|---|---|
| Order Type | TA |
| Sales organization | 1000 |
| distribution channel | 10 |
| Division | 00 |
| Sold-to Party | T-CO05A## |
| Ship-to Party | T-CO05A## |
| PO Number | PUMP ## |
| Material | P -100 |
| Order Quantity | 50 |
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Unit3: ActualData AC610
Field Name Value
Order Type TA
SalesOrganization 1000
DistributionChannel 10
Division 00
Confirm by pressing Enter.
Field Name Value
Sold-to Party T-CO05A##
Ship-to Party T-CO05A##
PO Number PUMP ##
Material P -100
Order Quantity 50
Confirm by pressing Enter.
Check the account assignmentof thisorder itemin theitemdetails.
Whichprofitcenterisassigned? Givereasonstosupportyouranswer.
ChooseGoto→Item→AccountAssignment.
Profit center 1010 was automatically determined by the system
becauseitisenteredinthemasterrecordofmaterialP-100.
Since the sales order items are to be assigned to the Sales and
Distributionprofitcenter91##,enterthisastheprofitcenteraccount
assignment in the item.
Postthedocumentandmakeanoteofthedocumentnumber.
YouareintheAccountAssignmenttabpageoftheitemdataforthe
standard order.
Deleteprofitcenter1010fromtheProfitCenterfieldandenterprofit
center 91## instead.
Confirm by pressing Enter.
Savetheorder. Makeanoteofthenumberofthesalesanddistribution
document.
___________________________________________
2. Createanoutbound deliveryfor thesalesorder.
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| Field Name | Value |
|---|---|
| Order Type | TA |
| SalesOrganization | 1000 |
| DistributionChannel | 10 |
| Division | 00 |
| Field Name | Value |
|---|---|
| Sold-to Party | T-CO05A## |
| Ship-to Party | T-CO05A## |
| PO Number | PUMP ## |
| Material | P -100 |
| Order Quantity | 50 |
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AC610 Lesson: Transfer from Sales and Distribution
Use the following parameters:
Field Name Value
Shipping Point 1000
Selection Date Current date + 1 month
Order Order number from task
1-1
Savethedocumentandmakeanoteofthedocumentnumber.
___________________________________________
Changetheoutbounddeliveryyouhavejustsavedandcreateatransferorder
usingthesubsequentfunctionsinordertocarryoutthelogisticalfunctions
fortransportationplanningandshipmentcompletion(inparticularpicking).
Use the following parameters:
Field Name Value
Warehouse Number 010
Delivery Document number of
delivery
Activate Item Set indicator
Foreground/Backgrnd System-Guided
Post the transfer order. No entries are necessary since picking is carried
out automatically.
Changetheoutbounddeliveryagainandcarryoutthegoodsissueposting.
a) Logistics→SalesandDistribution→Sales→Order→Subsequent
Functions → Outbound Delivery
Use the parametersfrom the tableabove.
Savethedocumentandmakeanoteofthedocumentnumber.
___________________________________________
Changetheoutbounddeliveryyouhavejustsavedandcreateatransfer
orderusingthesubsequentfunctionsinordertocarryoutthelogistical
functions for transportation planning and shipment completion (in
particular picking).
UsethefollowingparametersLogistics→SalesandDistribution→
Sales→Order→SubsequentFunctions→OutboundDelivery
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| Field Name | Value |
|---|---|
| Shipping Point | 1000 |
| Selection Date | Current date + 1 month |
| Order | Order number from task 1-1 |
| Field Name | Value |
|---|---|
| Warehouse Number | 010 |
| Delivery | Document number of delivery |
| Activate Item | Set indicator |
| Foreground/Backgrnd | System-Guided |
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Unit3: ActualData AC610
Choose Outbound Delivery → Change.
Enterthedocumentnumberoftheoutbounddelivery.
ChooseSubsequentFunctions→CreateTransferOrder.
Enter the following data.
Field Name Value
WarehouseNumber 010
Delivery Document number of
delivery
Activate Item Set indicator
Foreground/Backgrnd System-Guided
Confirm by pressing Enter.
Post the transfer order.
Noentriesarenecessarysincepickingiscarriedoutautomatically.
Post the transfer order.
Change the outbound delivery again and carry out the goods issue
posting.
Logistics→SalesandDistribution→Sales→Order→Subsequent
Functions → Outbound Delivery
Choose Outbound Delivery → Change.
Enterthedocumentnumberoftheoutbounddelivery.
Confirm by pressing Enter.
Click thePost Goods Issue pushbutton.
Thelogisticaloutbounddeliveryisnowcompletedandtheassociated
documents have been created.
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| Field Name | Value |
|---|---|
| WarehouseNumber | 010 |
| Delivery | Document number of delivery |
| Activate Item | Set indicator |
| Foreground/Backgrnd | System-Guided |
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AC610 Lesson: Transfer from Sales and Distribution
Task 2:
Displaythesalesorderinordertocheckthesubsequentdocumentsofthisorder.
1. Displaythesalesorderandcheckthesubsequentdocumentsfromwithinthis
screen. Howmanysubsequentdocumentsweregenerated?
Answer: Logistics→SalesandDistribution→Sales→Order→Display
Entertheordernumberoffromtask1-1andconfirmwithEnter.
ChooseEnvironment/ Displaydocument flow.
Four documents were generated:
• Standard order
• Delivery
• WM transfer order
• Outbound delivery
2. Display the document for goods issue delivery. From there, analyze the
postedFIdocument. Whichpostingwasgenerated?
Answer: Selectthedocumentforgoodsissuedelivery.
Click the Display Document pushbutton.
Thesystemdisplaysthematerialdocumentforgoodsissuedelivery.
Click theAccounting Documentspushbutton.
Choose Accounting document.
Posting: 893015Costsofgoodsmanufacturedforsalesto792000finished
products
Exit the FI document.
3. AlsocheckthecorrespondingPCAdocumentpostedinparallel. Whichline
item was posted to which profit center?
Answer: Choose Profit Center Document.
893015costofgoodsmanufactured for saleswaspostedtoprofit center
91## .
792000finishedproductswaspostedtoprofitcenter1010.
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Unit3: ActualData AC610
Task 3:
The last step is to create a billing document.
1. To create the billing document for the sales order in task 1-1 enter the
documentnumberoftheoutbounddeliveryfromtask1-2. Makeanoteof
the number of the billing document.
Answer: Logistics → Sales and Distribution → Sales → Order →
Subsequent Functions→ Billing Document
Ifnecessary,enterthedocumentnumberfortheoutbounddeliveryfromtask
1-2intheDocumentcolumn. Savethebillingdocument.
Make a note of the document number.
2. Displaythesalesorderandcheckthesubsequentdocumentsfromwithinthis
screen. Howmanysubsequentdocumentsweregenerated?
Answer: Logistics→SalesandDistribution→Sales→Order→Display
Entertheordernumberoffromtask1-1andconfirmwithEnter.
ChooseEnvironment →DisplayDocumentFlow.
Sixdocumentshavebeenpostedinthemeantime.
• Standard order
• Delivery
• WM transfer order
• Outbound delivery
• Invoice
• Accounting document
3. Gofromtheaccountingdocumenttotheprofitcenterdocument. Whichline
item was posted to which profit center?
Answer: Click Accounting Document.
Click the Display Doc. pushbutton.
CustomerreceivableT-CO05A##to800000revenues
4. Gofromtheaccountingdocumenttotheprofitcenterdocument.
Whichlineitemwaspostedtowhichprofit center?
Answer: You arein the accounting document.
ChooseEnvironment→DocumentEnvironment→AccountingDocuments
Choose Profit Center Document.
Account800000ispostedtoprofitcenter 91##.
5. WhywerethereceivablesnottransferredtoProfitCenterAccounting?
Answer: ReceivablescanonlybetransferredperiodicallytoProfitCenter
Accounting.
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AC610 Lesson: Transfer from Sales and Distribution
Lesson Summary
You should now be able to:
• understandhowprofitcentersarederivedintheex-stocksaleprocessand
identify when the posting is made
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Unit3: ActualData AC610
Lesson: Functional Areas in Profit Center Accounting
Lesson Duration: 20 Minutes
146
Lesson Overview
Theprofitandlossstatement inFinancial Accountingisbasedoncost of sales
accounting. The functional areas required for this purpose can be analyzed in
Profit Center Accounting.
Lesson Objectives
After completingthislesson, you will beable to:
• knowthatthefunctionalareaiscopiedfromFinancialAccountingtoProfit
Center Accounting
Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe
system.
Business Example
[Use a business example to explain the practical benefits of this lesson for a
company.]
Figure52: AssignmentofFunctionalAreasintheP&LStatement
When you use the period accounting approach, the system breaks down the
operatingresultsbyrevenueandcostelement. Thismakesitpossibletorecognize
whichfactorsofproductioncausethecostswhichareincurred. Thetotalcosts
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AC610 Lesson: Functional Areas in Profit Center Accounting
for the period can then be compared to the total revenues earned during the
same period. These costs include the costs of all the goods and services that
wereproducedintheperiodbuthavenotyetbeensold(increasesinstock)plus
the goods and services produced in previous periods and sold in this period
(reductionsinstock). Thissum, together withthecapitalizedinternalactivities
andthechangestoworkinprocess,yieldsthetotalresultfortheperiod.
The more sales-oriented cost of sales approach compares the costs to the
correspondingquantitystructureoftherevenues. Revenuesareonlycompared
tothecostsincurredforthequantityofgoodsorservicessold. Whenproducts
are sold from stock, it may be that the costs were incurred during a previous
period. Inthisapproach,nodistinctionismadebetweendifferentcostelements.
Instead,resourceusageisdividedaccordingtothefunctionsR&D,production,
sales and administration.
Tocalculateprofitsaccordingtothecostofsalesapproach,youneedtoaccessthe
functionalareacharacteristic,whichisderivedinFIorCO.Sinceyoucandefine
thesefunctional areasandtherulesbywhichthey areused, youneedtodefine
yourownreportsifyouwanttousethecostofsalesapproach.
Figure 53: Cost-of-Sales Accounting Overview
InadditiontotheFI-GLgeneralledger, anotherledgerismanagedinFI-SL.In
thisledgeryoucanupdatealltheFI-relevantbusinesstransactions.
Incontrasttothegeneralledger,thetransactionfiguresaredividedbyfunctional
area.
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Unit3: ActualData AC610
Thisslideshowsyouthefollowingexamplepostings:
• Sales revenues from SD (1)
• Cost of goodssold fromMM goodsissue (2)
• Productionvariancesfromthesettlementoftheproductionorder(3)
• All debits and credits of all the production cost centers
(overabsorption/underabsorption) (3a)
• All postings to cost centers affecting the functional areas Sales,
AdministrationandResearch&Development(3b)
• AdjustmentpostingsfromthereconciliationledgerbacktoFI-SLinthecase
of secondary cross-functionalareapostings(3c)
• Postings to profitability segments (4)
• Other expenses (5)
Figure 54: Functional Area Derivation Options
Ifcost-of-salesaccountingisactivatedfor acompanycode, afunctionalareais
determined when P&L postings are made.
No functional area is determined when postings are made to balance sheet
accountsorwhenstatisticalkeyfiguresareenteredinControlling.
The derived functional area is transferred to the line items of Profit Center
Accounting.
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AC610 Lesson: Functional Areas in Profit Center Accounting
Exercise 9: Functional Areas in Profit
149
Center Accounting
Exercise Duration: 20 Minutes
Exercise Objectives
After completingthisexercise, youwillbeableto:
• identifythefunctionalareathatwastransferredtoPCA
Business Example
InFinancial Accounting, theindividual companycodesusefunctionalareasin
ordertodisplaytheprofitandlossstatementinaccordancewiththecostofsales
accounting. Thisoption shouldalsobemadeavailabletothoseresponsiblefor
theprofitcenter. CheckwhichfunctionalareasweretransferredtoProfitCenter
Accounting.
Task 1:
Check profit centerdocumentsfor functional areas.
1. ExecutethelineitemreportofProfitCenterAccountingwiththefollowing
parameters:
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current Period
Fiscal Year Current fiscal year
Profit Center 91## Sales
ShowtheFunctionalAreafieldinthecurrentdisplayvariant.
Then sort the lines by account number.
Which functional area was determined when posting with cost element
430000?
___________________________________________
___________________________________________
Continued on next page
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| Field Name | Value |
|---|---|
| Record Type | 0 |
| Version | 0 |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Posting Period | Current Period |
| Fiscal Year | Current fiscal year |
| Profit Center | 91## Sales |
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Unit3: ActualData AC610
Whichfunctionalareawasdeterminedwhenpostingwithrevenueelement
800000?
2. Callthelineitemreportforprofitcenter92## Administration.
Whichfunctionalareawasdeterminedwhenpostingcostelement430000?
Task 2:
1. HowdoyouderiveafunctionalareaintheR/3System?
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AC610 Lesson: Functional Areas in Profit Center Accounting
Solution 9: Functional Areas in Profit
Center Accounting
Task 1:
Check profit centerdocumentsfor functional areas.
1. ExecutethelineitemreportofProfitCenterAccountingwiththefollowing
parameters:
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current Period
Fiscal Year Current fiscal year
Profit Center 91## Sales
ShowtheFunctionalAreafieldinthecurrentdisplayvariant.
Then sort the lines by account number.
Which functional area was determined when posting with cost element
430000?
___________________________________________
___________________________________________
Continued on next page
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| Field Name | Value |
|---|---|
| Record Type | 0 |
| Version | 0 |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Posting Period | Current Period |
| Fiscal Year | Current fiscal year |
| Profit Center | 91## Sales |
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Unit3: ActualData AC610
Whichfunctionalareawasdeterminedwhenpostingwithrevenueelement
800000?
a) PCA:InformationSystem→ReportsforProfitCenterAccounting→
LineItemReports→ProfitCenter: ActualLineItems
Enterthefollowing dataandrun thereport.
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current Period
Fiscal Year Current fiscal year
Profit Center 91## Sales
ShowtheFunctionalAreafieldinthecurrentdisplayvariant.
YouareintheABAPListViewerdisplayoftheprofitcenterlineitems.
Choose Settings→ Layout → Current...
SelecttheFunctionalAreacolumninthelistofavailablecolumns.
Click Show selected fields.
Confirm by pressing Enter.
Then sort thelines by account number.
Whichfunctionalareawasdeterminedwhenpostingwithcostelement
430000?
YouareintheABAPListViewerdisplayoftheprofitcenterlineitems.
Select the Account Number column.
Choose Edit → Sort Ascending.
Functionalarea0300 Saleswasdetermined.
Which functional area was determined when posting with revenue
element 800000?
Functionalarea0050 Saleswasdetermined.
2. Callthelineitemreportforprofitcenter92## Administration.
Continued on next page
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| Field Name | Value |
|---|---|
| Record Type | 0 |
| Version | 0 |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Posting Period | Current Period |
| Fiscal Year | Current fiscal year |
| Profit Center | 91## Sales |
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AC610 Lesson: Functional Areas in Profit Center Accounting
Whichfunctionalareawasdeterminedwhenpostingcostelement430000?
a) PCA:InformationSystem→ReportsforProfitCenterAccounting→
LineItemReports→ProfitCenter: ActualLineItems
Enterthefollowingdataand run thereport.
Field Name Value
Record Type 0
Version 0
Controlling Area 1000
Company Code 1000
Posting Period Current Period
Fiscal Year Current fiscal year
Profit Center 92## Sales
Which functional area was determined when posting cost element
430000?
Functionalarea0400Administrationwasdetermined.
Task 2:
1. HowdoyouderiveafunctionalareaintheR/3System?
Answer: Manual Posting
Substitution during cost of salesapproach
In the master record for the P&L account
In the master record for the CO object
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| Field Name | Value |
|---|---|
| Record Type | 0 |
| Version | 0 |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Posting Period | Current Period |
| Fiscal Year | Current fiscal year |
| Profit Center | 92## Sales |
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Unit3: ActualData AC610
Lesson Summary
You should now be able to:
• knowthatthefunctionalareaiscopiedfromFinancialAccountingtoProfit
Center Accounting
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Lesson: Period-End Closing in Profit Center Accounting
Lesson Duration: 75 Minutes
155
Lesson Overview
Youcarryoutperiod-endpostingsinProfitCenterAccounting.
Lesson Objectives
After completingthislesson, youwillbeable to:
• enterorcopystatisticalkeyfigurestoprofitcenters
• transferpayablesandreceivablestoProfitCenterAccounting
• define a profit center allocation
• explain the document entry, balance carryforward, and average balance
ledger concepts
Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe
system.
Business Example
DemonstratedirectpostingsandallocationswithinProfitCenterAccounting.
Figure 55: Transfer of Statistical Key Figures
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Unit3: ActualData AC610
Inadditiontothemonetarydatainaccounting, youcanalsotransfer Statistical
KeyFiguresfromtheaccountassignmentobjectsinControllingtoProfitCenter
Accounting. Statisticalkeyfigurescanbetransferredfromthefollowingobjects:
• Cost Centers
• Cost centers/activity types
• Orders
• Cost objects
• Networks/network activities
• WBS elements
• Sales document (sales order items)
ACustomizingtabledetermineswhichkeyfigurescanbetransferredfromwhich
objects to Profit Center Accounting. This means that you can choose not to
transfercertainkeyfigureswhichareunnecessaryinECPCA,suchasthoseused
solelyinCostCenterAccountingastracingfactorsforperiodicallocations.
Demonstration: Entry of Statistical Key Figures
Purpose
Entry of statisticalkey figuresatprofitcenter level
System Data
System:
Client:
UserID:
Password:
Setupinstructions:
1. Accounting→EnterpriseControlling→ProfitCenterAccounting→Actual
Postings→Statistical keyfigures →Change
Use layout 8A-701, document Type PC
Period 1 –12, XXXX
Profit Center 10B00
Stat Key Figure: 9100
Thisstatisticalkeyfiguresrepresentsemployees.
ShowhowstatisticalkeyfiguresaretakenfromassignedCostcenters(refer
to IMG)
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Figure 56: Transfer of Payables/Receivables
Beforeyoucantransferpayablesandreceivables,youfirstneedtocalculatethe
payables and receivables to be split in Financial Accounting. In this step, the
payablesandreceivablesarebrokendownaccordingtoprofitcenterandbusiness
areabasedon salesorder lineitemassignments.
WithinPCAyoucantransferthedatatoProfitCenterAccounting. Youreceivea
listofallthecompanycodesinthecurrentcontrollingarea. Selecttherequired
company codes and choose the periods you want to transfer. The system then
posts the payables and receivables to Profit Center Accounting using the
reconciliationaccountsofthegeneralledger. NoFIdocumentsarecreatedin
the process.
Ifyouselectlineitems,thesystemwritesalineitemforeachcustomerandeach
supplier.
Aftertheprogramhasrunyoureceiveanerrorlog. Youcananalyzetheposted
datausingstandardreportsinProfitCenterAccounting.
Hint: The program first transfers the closing balance of payablesand
receivables. Italsodeterminesthefinalbalanceofthepreviousperiodand
updatesthiswithaminus("-")sign. Asaresult,thesummaryrecordsin
eachperiodcontainthemovementsin thepayablesandreceivables, as
shown exactly in Financial Accounting.
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Unit3: ActualData AC610
Demonstration: Transfer of AP/AR
Purpose
Trigger balance sheet adjustment in FI and periodic transfer of payables and
receivables.
System Data
System:
Client:
UserID:
Password:
Setupinstructions:
1. ShowARfromtheSalesProcessexecuted before
Logistics →SD →Sales →Order→Display
Environment → Display document flow
Click Accounting document
Button Display Document
ShowthatARarenotyetdistributedtoaprofitcenter
Environment/Balance Sheet adjustment
ShowthatonlyrevenuesaretransferredtoPCA
Environment/Accounting documents
Choose Profit center doc
2. CalculateDistributionof AR toprofit center
Note: dependent on the number of documents, which will be
distributed, thiswilltakeacoupleofminutes
Accounting → Financial accounting → General Ledger → Periodic
processing → Closing → Reclassify → Balance Sheet adjustment →
Calculate
Company Code: 1000
Show that AR from above are now distributed to profit center 1406 as
seen in point1.
3. Execute transfer of AP/AR to PCA
Accounting→EnterpriseControlling→ProfitCenterAccounting→Actual
Postings→PeriodEndClosing→TransferringPayables/receivables
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Company Code: 1000 for actual period
Mark ‘Line items’
4. Showactual lineitemsfrominvolvedprofit center
Accounting→EnterpriseControlling→ProfitcenterAccounting→Info
System→ReportsforProfitCenterAccounting→ListorientedReports→
Profit CenterGroup: Plan/Actual/Variance
Controlling Area: 1000
Fiscal year: actual year
From period: 1
To period: 12
plan version: 0
Profit Center Group: H1421
Balancesheetaccountgroup: 1000000.INT
Revenueand cost elements: 3000000.INT
Figure 57: Distribution/Assessment
Allocation(assessmentanddistribution)ofoverheadcostsisusuallyperformed
atperiodclosing. ThisisusuallydonedirectlyinManagementAccountingand
reflected inthedata inProfit Center Accounting.
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Unit3: ActualData AC610
If you have a service profit center or allocation center in your profit center
hierarchy, you may need to assess or distribute costs again in Profit Center
Accounting.
Under certaincircumstancesit may also benecessary toallocaterevenuesand
salesdeductions. YoucandothisaswellinProfitCenterAccounting.
Oftenyouhavetoallocatecertainbalancesheetitems(rawmaterials,realestate
andsoon), whichyou firstpostedto asingleprofit center, to severalreceiving
profit centers.
AssessingordistributingdatainProfitCenterAccountingonlymakessenseafter
you have completed all the period closing activities in the applications which
supply EC-PCA with data (FI, CO, SD, MM, etc.). You should also post any
additional profit center data manually, such as PCA Statistical Key Figures,
before allocating.
Distribution and assessment work the same way asin Overhead Management,
but affect PCA postings only.
Figure 58: Create Distribution/Assessment
Whenyoudefineadistributionorassessment,youcollectallthesender-receiver
relationships in segments. You then store these segments in different cycles,
which are stored with a time reference.
AsofRelease4.6allocationcyclescanbedefinedatthecontrollingarealevel.
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AC610 Lesson: Period-End Closing in Profit Center Accounting
The allocation can be processed interactively in a cycle. If no percentage
remainingvaluesaredefined,andallaccountsareinvolvedintheallocation,the
sender profit centers are all completely emptied.
Figure 59: Enter Profit Center Documents
Youcanalsouseittocreatetheopeningbalancefortransferringadditionalbalance
sheet items to Profit Center Accounting.
YoucancreateyourowndocumententrylayoutinCustomizingoruseoneofthe
standard layouts.
Enterthecompanycodeandthedocumenttype. Ifyouwish,youcanalsoentera
differentdatetobeusedforcurrencytranslation. Thesystemassignsadocument
numberinternally. Ifyouwish, youcanalso enteratransactioncurrency anda
basicunitofmeasure. Enterthecurrenciesandquantitiesaswellasanaccount
assignmentforeachdocumentline. Forcreditpostings,youmustenteraminus
sign (-) after the amount.
ThedocumentsyoucreatehereareonlyupdatedinProfitCenterAccounting. No
postingsaremadeinFIorintheSpecialPurposeLedgers.
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Unit3: ActualData AC610
Figure 60: Balance carry forward
Ifyouwanttopostmaterialstocks,assets,workinprocessoradditionalbalance
sheetitemstoProfitCenterAccountingbytransaction,youneedtocarrybalances
forwardduringthecourseofyearendclosing. Otherwisethisstepisoptional.
Whenyoucarrybalancesforward,theprofitandlossaccountsarecarriedforward
to the carry-forward account defined in Customizing for each P&L statement
accounttype,whilethebalancesheetaccountsarecarriedforwardtobalancesheet
accounts. Postingsaredividedaccordingtocontrollingarea,profitcenter,origin
objecttypeandtransaction. Balancesheetaccountsarecarriedforwardunderthe
same account and divided according to controlling area, profit center, partner
profitcenter,partnercompany,functionalarea,transaction,depreciationarea(for
assets)andresultsanalysisversion(forworkinprocess).
Once you have activated the function for carrying balances forward in Profit
Center Accounting,
the system performs itautomatically for all postingsthat are transferred from
FinancialAccountingorenteredmanuallyinProfitCenterAccounting.
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Figure 61: Average Balance Ledger
All transactionscarried out duringaperiod arestoredwith adateweightingin
theaveragebalanceledger. Thismeansthatatransactionthattakesplaceonthe
firstdayoftheperiodisupdatedwithafullweighting,whereaslatertransactions
areweightedaccordingtowhenintheperiodtheyoccurred(daysremainingin
period, divided by days in period).
Theaveragebalanceledger(8Z)onlycontainsweightedtransactionsbyperiod.
Tocalculatetheaveragebalanceforaperiod,thesystemneedstotaketheopening
balanceintoaccountaswell. Thisopeningbalanceistakenfromtheprofitcenter
ledger "8A".
Example:
Atthebeginningofperiod2, accountbalance=10,000.00-
Number of days in period 2: 28
Inward movement on 2/15: 10,000.00-
→weightedmovement: 10,000.00-*14days/28days=5,000.00-
Inward movement on 2/22: 10,000.00-
→weightedmovement: 10,000.00-*7days/28days=2,500.00-
Average balance for period 2: 17,500.00-
You can only update the average balance ledger if you update accounts in
realtime. Ifyoutransfertheseperiodically,youcanonlyseethebalancesasofthe
endoftheperiod. Itisnolongerpossibletodeterminewhenduringtheperiodthe
transactions were carried out.
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Unit3: ActualData AC610
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Exercise 10: Period-End Closing in Profit
163
Center Accounting
Exercise Duration: 20 Minutes
Exercise Objectives
After completingthisexercise, youwillbeableto:
• create a cycle for distribution in EC-PCA
Business Example
Therevenuesarecollectedonthesalesprofitcenter. Managementperiodically
submitsfixedamountswhicharepostedtothenon-salesprofitcentersmonthly.
Distributionistobeusedtokeeptherevenueelementvisible.
Task 1:
Analyzethecurrent statusof the profit andlossstatement on theprofit centers
of group GR##.
1. In the information system of Profit Center Accounting, start the
list-orientated report Profit CenterGroup: Plan/Actual/Variancewith 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 Profit and
Loss Statement
BalanceSheetAccountGroup 1000000.INT Assets
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| Field Name | Value |
|---|---|
| Controlling Area | 1000 |
| Fiscal Year | Current fiscal year |
| Period | 1 - 12 |
| Plan Version | 0 |
| Profit Center | GR## |
| ProfitandLossAccountsGroup | 3000000.INT Profit and Loss Statement |
| BalanceSheetAccountGroup | 1000000.INT Assets |
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Unit3: ActualData AC610
2. Whatisyourassessmentofthe“performance”ofprofitcenter91##?
Whatisyourassessmentofthe“performance”ofprofitcenter92##?
Task 2:
DefineadistributioninEC-PCAinordertoallocaterevenues.
1. Createadistributionintheperiod-endclosingofEC-PCA.Usethefollowing
parameters:
Field Name Value
Cycle PCA##
Start Date 01.01.current fiscal
year
Enterthefollowingdataintheheaderdataofthecycle:
Field Name Value
Text Revenue Distribution
PCA##
Controlling Area 1000
Company Code 1000
Attachasegmentandenterthefollowingsegmentdata.
Field Name Value
Segment Name PCA##SEG
Revenue Distribution
Group ##
Enterpostedamountsof100%intheactualasthesendervaluesandfixed
amounts as the receiver tracing factor.
Go to the Senders/Receivers tab page and enter the following allocation
relationship:
Thepostedamountsonaccount800000should bestatisticallydistributed
fromprofitcenter91##to92##. Youareworkinginversion9.
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| Field Name | Value |
|---|---|
| Cycle | PCA## |
| Start Date | 01.01.current fiscal year |
| Field Name | Value |
|---|---|
| Text | Revenue Distribution PCA## |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Field Name | Value |
|---|---|
| Segment Name | PCA##SEG |
| Revenue Distribution Group ## |
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AC610 Lesson: Period-End Closing in Profit Center Accounting
GototheReceiverTracingFactortabpagesothatyoucanenterthefixed
valuetobeallocated. EnterEURasthetransactioncurrencyand–30,000as
the revenue amount.
Save the cycle.
2. Execute cycle PCA## in the current period of the current fiscal year in
update mode. Use document type V0.
Who is the sender of the allocation?
____________________________________________________________
____________________________________________________________
Who is the receiver of the allocation?
____________________________________________________________
____________________________________________________________
Task 3:
Analyzetheeffectsof thedistribution in reporting.
1. In the information system of Profit Center Accounting, start the
list-orientated report Profit CenterGroup: Plan/Actual/Variancewith 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 Profit and
Loss Statement
BalanceSheetAccountGroup 1000000.INT Assets
Whatisyourassessmentofthe“performance”ofprofitcenter91##?
____________________________________________________________
____________________________________________________________
Whatisyourassessmentofthe“performance”ofprofitcenter92##?
____________________________________________________________
____________________________________________________________
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| Field Name | Value |
|---|---|
| Controlling Area | 1000 |
| Fiscal Year | Current fiscal year |
| Period | 1 - 12 |
| Plan Version | 0 |
| Profit Center | GR## |
| ProfitandLossAccountsGroup | 3000000.INT Profit and Loss Statement |
| BalanceSheetAccountGroup | 1000000.INT Assets |
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Unit3: ActualData AC610
2. Whichactualaccountassignmentobjectshadtherevenuespostedtothem?
Check the corresponding generated accounting documents of the profit
center line item of the distribution.
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Solution 10: Period-End Closing in Profit
Center Accounting
Task 1:
Analyzethecurrent statusof the profit andlossstatement on theprofit centers
of group GR##.
1. In the information system of Profit Center Accounting, start the
list-orientated report Profit CenterGroup: Plan/Actual/Variancewith 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 Profit and
Loss Statement
BalanceSheetAccountGroup 1000000.INT Assets
a) PCA:InformationSystem→ReportsforProfitCenterAccounting
→ List-Orientated Reports → Profit Center Group: Plan/Actual
Variance
b) YoucanseethereportlayoutfortheprofitcentergroupGR##.
2. Whatisyourassessmentofthe“performance”ofprofitcenter91##?
Whatisyourassessmentofthe“performance”ofprofitcenter92##?
Answer: In the Variation window, select profit center 91##. If all the
postingshavebeenmadeinaccordancewiththeexercises,profitcenter91##
obtainsaprofitinaccordancewithaccountgroup3000000.INT.
IntheVariationwindow,selectprofitcenter92##. Profitcenter92##does
not obtain a profit since no revenues were posted online from the actual
transactions.
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| Field Name | Value |
|---|---|
| Controlling Area | 1000 |
| Fiscal Year | Current fiscal year |
| Period | 1 - 12 |
| Plan Version | 0 |
| Profit Center | GR## |
| ProfitandLossAccountsGroup | 3000000.INT Profit and Loss Statement |
| BalanceSheetAccountGroup | 1000000.INT Assets |
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Unit3: ActualData AC610
Task 2:
DefineadistributioninEC-PCAinordertoallocaterevenues.
1. Createadistributionintheperiod-endclosingofEC-PCA.Usethefollowing
parameters:
Field Name Value
Cycle PCA##
Start Date 01.01.current fiscal
year
Enterthefollowingdataintheheaderdataofthecycle:
Field Name Value
Text Revenue Distribution
PCA##
Controlling Area 1000
Company Code 1000
Attachasegmentandenterthefollowingsegmentdata.
Field Name Value
Segment Name PCA##SEG
Revenue Distribution
Group ##
Enterpostedamountsof100%intheactualasthesendervaluesandfixed
amounts as the receiver tracing factor.
Go to the Senders/Receivers tab page and enter the following allocation
relationship:
Thepostedamountsonaccount800000should bestatisticallydistributed
fromprofitcenter91##to92##. Youareworkinginversion9.
GototheReceiverTracingFactortabpagesothatyoucanenterthefixed
valuetobeallocated. EnterEURasthetransactioncurrencyand–30,000as
the revenue amount.
Save the cycle.
a) PCA:ActualPostings→Period-EndClosing→Distribution
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| Field Name | Value |
|---|---|
| Cycle | PCA## |
| Start Date | 01.01.current fiscal year |
| Field Name | Value |
|---|---|
| Text | Revenue Distribution PCA## |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Field Name | Value |
|---|---|
| Segment Name | PCA##SEG |
| Revenue Distribution Group ## |
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AC610 Lesson: Period-End Closing in Profit Center Accounting
Field Name Value
Cycle PCA##
Start Date 01.01.current fiscal
year
Confirm by pressing Enter.
Enterthefollowingdataintheheaderdataofthecycle:
Field Name Value
Text Revenue Distribution
PCA##
Controlling Area 1000
Company Code 1000
Attachasegmentandenterthefollowingsegmentdata.
Choose theAttach Segmentpushbutton.
Field Name Value
Segment Name PCA##SEG
Revenue Distribution
Group ##
Enterpostedamountsof100%intheactualasthesendervaluesand
fixedamountsasthereceiver tracingfactor.
Choose Extras → Cycle → Create.
Field Name Value
Sender rule Posted Amounts
Share in % 100 %
Actual button Act. vals
Receiver rule Fixed amounts
GototheSenders/Receiverstabpageandenterthefollowingallocation
relationship:
The posted amounts on account 800000 should be statistically
distributed from profit center 91## to 92##. You are working in
version 9.
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| Field Name | Value |
|---|---|
| Cycle | PCA## |
| Start Date | 01.01.current fiscal year |
| Field Name | Value |
|---|---|
| Text | Revenue Distribution PCA## |
| Controlling Area | 1000 |
| Company Code | 1000 |
| Field Name | Value |
|---|---|
| Segment Name | PCA##SEG |
| Revenue Distribution Group ## |
| Field Name | Value |
|---|---|
| Sender rule | Posted Amounts |
| Share in % | 100 % |
| Actual button | Act. vals |
| Receiver rule | Fixed amounts |
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Unit3: ActualData AC610
b) Click theSenders/Receivers tab page.
Enterthedataspecifiedintheparagraphabove.
GototheReceiverTracingFactortabpagesothatyoucanenterthe
fixedvaluetobeallocated. EnterEURasthetransactioncurrencyand
–30,000 as the revenue amount.
c) ChoosetheReceiverTracingFactortabpage.
Enter the currency key EUR.
Enter –30,000 as a fixed amount.
Notethattheamountmustbeentered withanegativesignsince
revenuesarepostedtoProfitCenterAccountingwithanegative
sign.
Save the cycle.
2. Execute cycle PCA## in the current period of the current fiscal year in
update mode. Use document type V0.
Who is the sender of the allocation?
____________________________________________________________
____________________________________________________________
Who is the receiver of the allocation?
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AC610 Lesson: Period-End Closing in Profit Center Accounting
____________________________________________________________
____________________________________________________________
a) PCA:ActualPostings→Period-EndClosing→Distribution
Enter the following data:
Field Name Value
Period Current Period
Fiscal Year Current fiscal year
Document type V0
TestRunnotactivated
Detail Lists Activate
Cycle PCA##
Choose Execute
Who is the sender of the allocation?
Click the Sender pushbutton.
Thesenderoftheallocationisaccount800000withprofitcenter
91##sincedistributionsallocatespecifictothecostelement.
ChoosetheBasicListpushbuttontoreturntothebasiclist.
Who isthe receiver of the allocation?
Youareinthebasiclistof thedistribution.
Choose the Receiver pushbutton.
Thereceiveroftheallocationisaccount800000withprofitcenter
92##sincedistributionsallocatespecifictothecostelement.
Task 3:
Analyzetheeffectsof thedistribution in reporting.
1. In the information system of Profit Center Accounting, start the
list-orientated report Profit CenterGroup: Plan/Actual/Variancewith the
following parameters:
Field Name Value
Controlling Area 1000
Fiscal Year Current fiscal year
Continued on next page
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| Field Name | Value |
|---|---|
| Period | Current Period |
| Fiscal Year | Current fiscal year |
| Document type | V0 |
| TestRunnotactivated | |
| Detail Lists | Activate |
| Cycle | PCA## |
| Field Name | Value |
|---|---|
| Controlling Area | 1000 |
| Fiscal Year | Current fiscal year |