AC610_EN_Col52_FV_Part_A4 (第5页) | ERP软件技术分享

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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 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

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

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.

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AC610 Lesson: Functional Areas in Profit Center Accounting

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

Center Accounting

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

149

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

151

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

152

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 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

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.

Figure 56: Transfer of Payables/Receivables

Beforeyoucantransferpayablesandreceivables,youfirstneedtocalculatethe

payables and receivables to be split in Financial Accounting. In this step, the

payablesandreceivablesarebrokendownaccordingtoprofitcenterandbusiness

area basedon salesorder lineitem assignments.

WithinPCAyoucantransferthedatatoProfitCenterAccounting. Youreceivea

listofallthecompanycodesinthecurrentcontrollingarea. Selecttherequired

company codes and choose theperiods you want to transfer. The system then

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AC610 Lesson: Period-End Closing in Profit Center Accounting

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.

Figure 57: Distribution/Assessment

Allocation(assessmentanddistribution)ofoverheadcostsisusuallyperformed

atperiodclosing. ThisisusuallydonedirectlyinManagementAccountingand

reflected inthedata inProfit Center Accounting.

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 certain circumstancesit may also benecessary toallocaterevenuesand

salesdeductions. YoucandothisaswellinProfitCenterAccounting.

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Unit3: ActualData AC610

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.

The allocation can be processed interactively in a cycle. If no percentage

remainingvaluesaredefined,andallaccountsareinvolvedintheallocation,the

sender profit centers areall completely emptied.

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AC610 Lesson: Period-End Closing in Profit Center Accounting

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

Center Accounting

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

Continued on next page

163

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.

Continued on next page

164

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##?

____________________________________________________________

Continued on next page

165

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.

Continued on next page

167

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

Continued on next page

168

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.

Continued on next page

169

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?

Continued on next page

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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

171

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

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Unit3: ActualData AC610

Field Name Value

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##?

____________________________________________________________

a) PCA:InformationSystem→ReportsforProfitCenterAccounting

→ List-Orientated Reports → Profit Center Group: Plan/Actual

Variance

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

Choose Execute.

Whatisyourassessmentofthe“performance”ofprofitcenter91##?

Profitcenter91##hassubmittedrevenuestoprofitcenter92##.

Whatisyourassessmentofthe“performance”ofprofitcenter92##?

Profitcenter92##hasreceivedrevenuesfromprofitcenter91##.

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172

Field Name	Value
Period	1 - 12
Plan Version	0
Profit Center	GR##
ProfitandLossAccountsGroup	3000000.INT Profit and Loss Statement
BalanceSheetAccountGroup	1000000.INT Assets

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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AC610 Lesson: Period-End Closing in Profit Center Accounting

2. Whichactualaccountassignmentobjectshadtherevenuespostedtothem?

Check the corresponding generated accounting documents of the profit

center line item of the distribution.

Answer: You are in the report view of report Profit Center Group:

Plan/Actual/Variance.

IntheVariationwindow,navigatetoprofitcenter92##.

Double-clickonthereportrowofaccount800000.

Youwillseetheprofitcenterlineitemofthedistribution.

Select Profit Center: Actual Line Items

Thesystemdisplaystheerrormessage“Documentdisplaydoesnotexist

for object type L()"”.

This means that there are no documents in accounting. Therefore,

no actual objects were posted to. The distribution in Profit Center

AccountingonlypostsstatisticallywithinProfitCenterAccounting.

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Unit3: ActualData AC610

Lesson Summary

You should now be able to:

• enterorcopystatisticalkeyfigurestoprofitcenters

• transferpayablesandreceivablestoProfitCenterAccounting

• define a profit center allocation

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

ledger concepts

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AC610 Unit Summary

Unit Summary

You should now be able to:

• 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

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

ledger concepts

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UnitSummary AC610

176

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AC610 Test Your Knowledge

Test Your Knowledge

1. AssetbalancesinAssetAccountingcanonlybetransferredperiodically.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. MaterialstocksaretransferredtoProfitCenterAccountingatplantlevel.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. By default, the profit center assignment for cost objects is made on a

sales-related basis.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Costs and revenues are posted to the profit center of the salesorder item

during settlement.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

5. Allocationswithin profit centersare reflected in the assigned cost center

(parallel accounting system).

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC610

Answers

1. AssetbalancesinAssetAccountingcanonlybetransferredperiodically.

Answer: False

Assetbalancescanbetransferredbothperiodicallyandonlineiftheopening

balancehasalready beentransferred andthefixedassetaccount hasbeen

entered in the table for additional balance sheet and P&L accounts. The

indicatorforonlinetransferofactualdatamustalsobeset.

2. MaterialstocksaretransferredtoProfitCenterAccountingatplantlevel.

Answer: True

Theprofitcenterisassignedtothematerialatplantlevel.

3. By default, the profit center assignment for cost objects is made on a

sales-related basis.

Answer: False

Theprofitcenterassignmentismadeonaproduct-relatedbasis. Bydefault,

theproductionordercontainstheprofitcenteroftheproductionmaterial.

4. Costsand revenuesare posted to theprofit center of thesales order item

during settlement.

Answer: False

Costsarepostedwhenthegoodsissueforthedeliveryismade,andrevenues

arepostedwhenthebillingdocumentisissued.

5. Allocationswithin profit centersarereflected in theassigned cost center

(parallel accounting system).

Answer: False

Thesystempostsallocationswithinprofitcentersonlystatisticallyandonly

attheleveloftherelevantsenderandreceiverprofitcenters.

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Unit 4

The New General Ledger (New GL)

Unit Overview

WithmySAPERPCentralComponent,theSAPcomponentoffersaninteresting

alternative Financial Accounting:

The New General Ledger (New GL)

Unit Objectives

After completing thisunit, you will beableto:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

Unit Contents

Lesson: New General Ledger and Profit Center Accounting..............180

179

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Unit4: TheNewGeneralLedger(NewGL) AC610

Lesson: New General Ledger and Profit Center

Accounting

Lesson Overview

With mySAP ERP Central Component, the SAP system offers an interesting

alternative in Financial Accounting:

The new general ledger (new GL)

Lesson Objectives

After completingthislesson, you will beable to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

Business Example

Management is considering using the new general ledger when the company

upgrades to mySAP ERP 2004.

It would like to know what advantages this has in terms of Profit Center

Accounting.

Figure 62: The New General Ledger (New GL)

Benefits of the New GL - Overview

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AC610 Lesson: New General Ledger and Profit Center Accounting

The new general ledger in mySAP ERP offers the following benefits over the

traditional general ledger in R/3 Enterprise:

• Thenewgeneral ledgerusesanextended datastructureasstandard. You

canalsoaddyourownfieldstothegeneralledger.

• Bysplittingdocumentsinrealtime(=>onlinesplit),youcanpreparebalance

sheets for entities, such as “segments”.

• ReconciliationbetweenCOandFIcanbecarriedoutinrealtime–“realtime

integrationbetweenCOandFI”–time-consumingreconciliationactivities

are a thing of the past.

• The“newGL”allowsyoutomanageseveral“ledgers”(=>ledger)within

thegeneralledger. Thisisonewayofimplementingparallelaccountingin

the SAP system.

Figure 63: Benefits in Detail –Extended Data Structure

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Unit4: TheNewGeneralLedger(NewGL) AC610

Figure64: BenefitsinDetail–DocumentSplitting(OnlineSplit)I

Figure65: BenefitsinDetail–DocumentSplitting(OnlineSplit)II

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AC610 Lesson: New General Ledger and Profit Center Accounting

Figure 66: Benefits in Detail – Realtime Integration CO

Figure 67: Benefits in Detail – Parallel Accounting

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Unit4: TheNewGeneralLedger(NewGL) AC610

Lesson Summary

You should now be able to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

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AC610 Unit Summary

Unit Summary

You should now be able to:

• describehowthenewgeneralledgerworksinconjunctionwithProfitCenter

Accounting

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UnitSummary AC610

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Unit 5

Transfer Prices

Unit Overview

This unit explains the purpose of the transfer prices solution in Profit Center

Accounting from a business perspective.

Unit Objectives

After completing thisunit, you will beableto:

• understandtheconceptoftransferpricesintheSAPsystem

• outline the significance that transfer prices have within Profit Center

Accounting

• describemultiplevaluationapproachesintheSAPsystem

Unit Contents

Lesson: Transfer Prices........................................................188

187