AC610_EN_Col52_FV_Part_A4 (第3页) | ERP软件技术分享

第 80 页 / 共 339 页

Unit3: ActualData AC610

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

alreadytransferred. Whenthishappens,youlosetheinformationontheinventory

postingdocumentsfor eachtransaction. Thetransferprogramsonlycreateone

postingpertransferobjectthatcontainsthedifferencetothepreviousbalance.

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AC610 Lesson: A Systematic View of Profit Center Determination

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

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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AC610 Lesson: Data Flow in Financial Accounting

Lesson: Data Flow in Financial Accounting

Lesson Overview

YoutransferbalancesheetandP&LaccountstoProfitCenterAccounting.

Lesson Objectives

After completingthislesson, youwillbeable to:

• understandandcustomizetheprocessfortransferringdatafromFinancial

Accounting

Business Example

Describe the integration between Financial Accounting and Profit Center

Accountingwithregardtothetransferofbalancesheetitems

Figure37: BalanceSheetAccounts/P&LStatementAccountswithoutCost

Element

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.

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Unit3: ActualData AC610

The system posts balance postings directly to Profit Center Accounting from

onlinepostingswhichdirectlyaffectthebalancesofassets, materialsandwork

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

updatesaprofitcenterdocumentforeachreferencedocument(forexample, an

FI document).

Entertheaccountsthat you want totransfer toProfit Center Accountingin the

Customizingtransactionforadditionalbalancesheetandprofitandlossaccounts.

Figure 38: P&L Account with Primary Cost Element

WhenyoupostdatadirectlyinFinancialAccounting,allprimarycostelements

require an additional assignment to aCO object.

TheassignmentofthisCOobject(costcenter,order,andsoon)toaprofitcenter

ensuresthatthedataispassedontoProfitCenterAccounting. However,youcan

alsodirectlyentertheprofit centerintheFI posting

Itisrecommendedthatyoudefineyourcostelementssothattheprofitcenterfield

appearsontheaccountassignmentscreeninFinancialAccounting. Thismakesit

possible for you to verify the assignment.

Usingthedocumentdisplayfunction inFinancial Accounting, youcan display

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

postingbychoosingthemenuoptionEnvironment→DocumentEnvironment→

Accounting Documents.

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AC610 Lesson: Data Flow in Financial Accounting

Figure 39: Revenue Account Assignment in FI

IfyouarenotusingtheSDModule,youcanpostrevenuesdirectlyinFinancial

Accounting. To do so, youneed to create the account asa revenueelement or

a sales deduction.

IfyouareusingaccountbasedProfitabilityAnalysis,youalsoneedtomakean

assignment toaprofitabilitysegment. Inthiscase, youmust specifytheprofit

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.

Thereconciliationobjectisacombination of companycode, businessareaand

profit center.

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Unit3: ActualData AC610

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 up therealtimetransfer, proceedasfollows:

• EntertheaccountsthatyouwanttotransfertoProfitCenterAccountinginthe

Customizingtableforadditionalbalancesheetandprofitandlossaccounts.

• Createtheopeningbalanceforassetsbyexecutingthetransferprogram.

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AC610 Lesson: Data Flow in Financial Accounting

Exercise 4: Data Flow from Financial

Accounting

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

430000

415000

800000

Continued on next page

Account	Balance Sheet Account or P&LStatement Account?	Cost Element Created?	Cost Element Category?
156000
479100
430000
415000
800000

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Unit3: ActualData AC610

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.

3. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Listsystemsettingstosupport

your answer.

4. Whichlineitemswerenottransferred? Listsystemsettingstosupportyour

answer.

5. Enter the following CO-relevant posting:

Continued on next page

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

第 89 页 / 共 339 页

AC610 Lesson: Data Flow in Financial Accounting

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.

___________________________________

6. CallthereportProfitCenter: ActualLineItemsintheinformationsystemfor

Profit Center Accountingandstartthereport withtheparametersRecord

Type0,Version0,ControllingArea1000,CompanyCode1000,current

PostingPeriod,currentFiscalYear,andenterthedocumentfromtask3-5

in the Reference Document Number field.

7. WhichlineitemsweretransferredtoProfitCenterAccountingandwhich

profitcentersweredeterminedbythesystem? Givereasonstosupportyour

answer.

8. Enter the following manual revenueposting:

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

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.

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

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

Field Name	Value
Controlling Area	1000
Fiscal Year	Current fiscal year
Period	1-12

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AC610 Lesson: Data Flow in Financial Accounting

Field Name Value

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
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT
BalanceSheetAccountGroup	1000000.INT

第 92 页 / 共 339 页

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	-

第 93 页 / 共 339 页

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

第 95 页 / 共 339 页

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

第 96 页 / 共 339 页

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

第 98 页 / 共 339 页

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

第 101 页 / 共 339 页

AC610 Lesson: Data Flow in Financial Accounting

Exercise 5: Value Flow from Asset

Accounting

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

Save the document.

Continued on next page

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

第 102 页 / 共 339 页

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?

_______________________________________________

第 103 页 / 共 339 页

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

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

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Unit3: ActualData AC610

Lesson: Data Flow from Materials Management

Lesson Overview

YoutransferpostingsfromMaterialsManagementtoProfitCenterAccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• understandandcustomizetheprocessfortransferringdatafromMaterials

Management

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).

100

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AC610 Lesson: Data Flow from Materials Management

Figure 44: Repostings

InternalgoodsmovementsinLogistics(stocktransfers,materialconsumption

for production orders, and so on) can lead to an exchange of goods between

profit centers. To be able to show the material flow correctly in Profit Center

Accounting,youneedtolookattheprofitcenterasanindependentcompany. This

meansthatasaleismadebythesendingprofitcenter,whilethereceivingprofit

center posts a goods receipt.

ThiswayoflookingatpostingsinProfitCenterAccountingcannotbeachieved

based solely on theoriginalposting. Youtherefore needto make anadditional

accountassignment. Usingaccountdeterminationruleswhichyoucandefinein

Customizing,thesystemgeneratesandupdatesadditionalpostinglinesinProfit

CenterAccountingbasedontheoriginaldocument. Thesourcedocumentisnot

changed. ThereforethishasnoeffectonFinancialAccounting. However, note

thattheselinesarealsoupdatedinFinancialAccountingifyourorganizationis

using transfer pricesand the profit center valuation method has been stored in

FI (see the example below).

Forsomegoodsmovements,itdoesnotmakesensetomakeanadditionalposting.

These goodsmovements are given aspecial handling. The table that contains

theseexceptionsisfullymaintainedanddeliveredbySAPinthestandardSAP

system. Youonlyneedtodefinespecialhandlingifyourequirethisformovement

types that you defined yourself.

You enter the accounts that you need in order to represent internal goods

movementsinProfitCenterAccountingforeachcontrollingarea. Theseaccounts

must already bedefinedin Financial Accounting.

101

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Unit3: ActualData AC610

102

第 111 页 / 共 339 页

AC610 Lesson: Data Flow from Materials Management

Exercise 6: Data Flow from Materials

Management

Exercise Objectives

After completingthisexercise, youwillbeableto:

• understand howprofit centersaredeterminedfor purchaseordersand the

correspondinggoodsreceiptsandinvoicereceipts

Business Example

In purchasing, purchase orders are also posted to the respective CO account

assignmentobjects. Theyareintendedtoinformthepurchasingmanagerabout

theprofitcenterdetermination. Thefinancialaccountingmanagerisinterestedin

theprofitcenterdeterminationinrelationtogoodsreceiptpostingsandinvoice

receipts for the respective purchase orders.

Task 1:

FirstchecktheprofitcenterassignmentofmaterialM-05inplant1000andthen

createapurchaseorderwithaccountassignmenttothecostcenteradministration.

1. WhichprofitcenterisassignedtomaterialM-05inplant1000?

2. Create a purchase order in Logistics in Purchasing for Materials

Management. The vendor is known.

Field Name Values

Vendor 1000

PurchasingOrganization 1000

Purchasing Group 001

Company code 1000

Enter thefollowingpurchase order Item.

Field Name Values

AccountAssignmentCategory K Cost center

Material M-05

Continued on next page

103

Field Name	Values
Vendor	1000
PurchasingOrganization	1000
Purchasing Group	001
Company code	1000

Field Name	Values
AccountAssignmentCategory	K Cost center
Material	M-05

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Unit3: ActualData AC610

Field Name Values

PO Quantity 1

Plant 1000

Storage Location 0001

GototheAccountAssignmenttabpageintheitem. EntercostcenterT92##

astheaccountassignmentobject. ConfirmbypressingEnterandcheckthe

entryintheProfitCenterfield. Whichprofitcenterwasassigned?

Savethepurchaseorderandmakeanoteofthepurchaseordernumber.

Task 2:

Enter a goods receipt for purchase order.

1. Enteragoodsreceipt forpurchaseorder intheInventoryManagement of

Logistics. Usethepurchaseordernumberfromtask1-2. ChecktheAccount

Assignment tab page. Which profit center has been determined by the

system? Give reasonsto support youranswer.

Post the goods receipt and make a note of the number of the material

document.

2. IntheinformationsystemforProfitCenterAccounting,calltheinteractive

report Profit Center Group: Plan/Actual/Variance with the following

parameters:

Field Name Values

From Period 1

To Period 12

Fiscal Year Current fiscal year

Continued on next page

104

Field Name	Values
PO Quantity	1
Plant	1000
Storage Location	0001

Field Name	Values
From Period	1
To Period	12
Fiscal Year	Current fiscal year

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AC610 Lesson: Data Flow from Materials Management

Field Name Values

Plan Version 0

Values 92##

ProfitandLossAccountsGroup 3000000.INT

Hint: InreportingforProfitCenterAccounting,inadditiontothe

classicReportPainterreportstherearealsodrilldownreportswhich

allowyoutonavigateeasilybetweenreportcharacteristicsandthe

hierarchy displaysof therespectivecharacteristics. Furthermore,

you can definea report interface with the option of branching to

otherreports. Detailedinformationondefiningdrilldownreportsis

given in the Information System unit.

Ifnecessary, expandtheaccounthierarchydowntoaccount410000. Find

theoriginobjectforthispostingbymovingtheaccounttotheOriginObject

characteristic.

___________________________________________

Tofindoutwhichcostcenterishiddenbehindthisposting,youmustbranch

tothelineitems. CallthereportProfitCenter: ActualLineItemsandthen

change the current display variant by displaying the Cost Center field.

Whichcost center isvisiblein the line item?

___________________________________________

Double-clickonthelineitemtoreachthesourcedocument. Whatdocument

is this?

___________________________________________

Task 3:

Enter an MM invoice receipt for purchase order.

1. IntheMaterialsManagementmenu,enteranincominginvoiceforLogistics

Invoice Verification.

EnterthefollowingBasicDatafortheInvoicetransaction:

Field Name Values

Invoice Date Current date

Posting Date Current date

Tax Code IO (0% domestic input

tax)

Continued on next page

105

Field Name	Values
Plan Version	0
Values	92##
ProfitandLossAccountsGroup	3000000.INT

Field Name	Values
Invoice Date	Current date
Posting Date	Current date
Tax Code	IO (0% domestic input tax)

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Unit3: ActualData AC610

OnthePOReferencetabpage,enterthepurchaseordernumberfromtask

1-2 and confirm.

Change the tax code to I0 in the item.

Entertheamountfromtheinvoiceiteminthebasicdata. Saveandmakea

note of the document number.

___________________________________________

2. Displaytheinvoicedocument intheFurtherProcessingmenu. Gotothe

follow-on documents.

Which FI posting was generated?

___________________________________________

Wasaprofitcenterdocumentcreated? Givereasonstosupportyouranswer.

___________________________________________

106