AC612_EN_Col92_FV_Part_A4 (第1页) | ERP软件技术分享

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AC612

Profit Center Accounting in New

General Ledger Accounting

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 2 Day(s)

Material Number: 50094736

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

both internal and external.

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation both internal and external.
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC612

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives ....................................................viii

Unit 1: General Ledger Accounting (New) ...........................1

New General Ledger Accounting - Basic Information..............2

Global Settings in the New General Ledger for Profit Centers....9

Unit 2: Profit Center Master Data in New General Ledger

Accounting ................................................................ 33

Profit Center Master Data............................................34

Profit Center Assignments...........................................52

Unit 3: Actual Postings for Profit Center Accounting in New

General Ledger Accounting ........................................... 69

Profit Center Update: Overview.....................................70

Integration with Asset Accounting ..................................76

Data Flow from Materials Management............................86

Data Flow from Cost Object Controlling ...........................99

Transfer from Sales and Distribution..............................112

Allocations in Profit Center Accounting ...........................122

Unit 4: Profit Center Planning in New General Ledger

Accounting ...............................................................139

Planning Configuration and Manual Planning....................140

Integrated Planning..................................................156

Unit 5: Information System...........................................175

Overview..............................................................176

Reporting with Drilldown Reporting................................196

Appendix 1: Special Cases for Profit Center Derivation ....221

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Contents AC612

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Course Overview

Course AC612 teaches the knowledge and skills you need to set up Profit

Center Accounting in an SAP ERP Financials system with the new General

Ledger Accountingactivated. In addition tothebasicsof newGeneralLedger

Accounting,thecoursegivesyouadetailedoverviewofthevalueflowsinanSAP

system. Thecourseconcentratesonflexibledrilldownreportingfortheanalysisof

planned and actual data.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team members responsible for implementing Profit Center

Accounting

• People responsible for Financial Accounting

Course Prerequisites

Required Knowledge

• BasicknowledgeorexperiencewithProfitCenterAccounting

• AC200 (Financial Accounting Customizing I: General Ledger, Accounts

Payable, Accounts Receivable), or

• AC210(NewGeneral Ledger (in SAP ERP))

Recommended Knowledge

• Knowledgeof FinancialAccountingandControlling

• AC010(BusinessProcessesinFinancialAccounting)

vii

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CourseOverview AC612

Course Goals

This course will prepare you to:

• SetupProfitCenterAccountinginanSAPERPFinancialssystemwherethe

newGeneralLedgerAccountinghasbeenactivated

• DescribeandmaintainglobalProfitCenterAccountingsettings,including

master data

• Understandthetransactiondatathatisgeneratedasaresultofactualpostings

in Profit Center Accounting

• Understandthetransactiondatathatisgeneratedasaresultofplanpostings

in Profit Center Accounting

• Use your own reports to analyze the transaction data in Profit Center

Accounting

Course Objectives

After completingthiscourse, youwill beable to:

• NamethebenefitsofusingthenewGeneralLedgerAccountingforProfit

Center Accounting

• Set up Profit Center Accounting in SAP ERP Financials with the new

General Ledger Accounting activated

• CreateyourownprofitcenterreportsinthenewGeneralLedgerAccounting

viii

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Unit 1

General Ledger Accounting (New)

Unit Overview

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

alternative in General Ledger Accounting:

The newGeneral Ledger Accounting (new G/L)

Unit Objectives

After completing thisunit, you will beableto:

• Describe how the new general ledger works in conjunction with Profit

Center Accounting

• Understand thesettings for defining ledgers

• Understand the settings for document splitting

• Understandthesettingsforreal-timeCO→FIintegration

Unit Contents

Lesson: New General Ledger Accounting - Basic Information ..............2

Lesson: Global Settings in the New General Ledger for Profit Centers....9

Exercise 1: Global Settings in the New General Ledger...............25

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Unit1: GeneralLedgerAccounting(New) AC612

Lesson: New General Ledger Accounting - Basic

Information

Lesson Overview

With SAP ERP Central Component, SAP offers an interesting alternative in

General Ledger Accounting:

General Ledger Accounting(new) - or newG/L.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe how the new general ledger works in conjunction with Profit

Center Accounting

Business Example

YourcompanymanagementisconsideringusingProfitCenterAccountinginnew

GeneralLedgerAccountingforanimplementationofSAPERPFinancials.

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

Accounting.

Advantages of New General Ledger Accounting

Figure 1: TheNew GeneralLedgerAccounting(NewG/L)

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AC612 Lesson: New General Ledger Accounting - Basic Information

AdvantagesofNewGeneralLedgerAccounting–Overview

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

conventional General Ledger:

• Thenewgeneral ledgerusesanextended datastructureasstandard. You

can alsoadd customer fieldstothetotalstable intheGeneral Ledger, for

inclusion in financial statements.

• By splitting documents in real time (=> online split), you can prepare

financialstatementsforentitiessuchassegmentsandprofitcenters.

• ReconciliationbetweenCOandFIcanbecarriedoutinrealtime–real-time

integration between CO and FI – making time-consuming reconciliation

activities a thing of the past.

Figure 2: Options in New GeneralLedgerAccounting

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Unit1: GeneralLedgerAccounting(New) AC612

Figure 3: General Ledger Accounting (New): One Component - Many

Functions

PriortoSAPERP,SAPcustomershadtohaveavarietyofcomponentsinstalled

andinusetooptimallyfulfilltheinternationalorindustry-specificrequirements

andstandards. The situation maybe even more critical in cases where service

enterprises(forexample,intheareaspublicsector,insurancecompanies,media)

increasinglyrequirefinancialstatementsthatfulfillothercriteria,suchasgrant,

fund,orindustrysectors. TheincreasingimportanceofIAS/IFRSasanaccounting

principle is giving rise to increased demands for the improved quality and

capabilityofmodelingsegmentreporting. Astandardizedsolutionisalsorelevant

to areas suchasfast closingand Sarbanes-Oxley.

Overviewofthetotalstablesintheconventionalcomponents:

• Classic FI: Table GLT0

• COS ledger: Table GLFUNCT

• Reconciliation ledger: Table COFIT

• EC-PCA/classicProfitCenterAccounting: TableGLPCT

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AC612 Lesson: New General Ledger Accounting - Basic Information

Figure4: AdvantagesoftheNewGeneralLedger–Overview

ThenewGeneralLedgerAccountingandnewgeneralledgerarebothabbreviated

as"newG/L". BasicarchitectureofthenewG/LinSAPERP:SAPNote918675.

TheuserinterfacesforenteringdataandpostingsarenearlyidenticaltotheUIs

inthepreviousrelease, despiteall thenewfeatures.

Cost-of-Sales Accounting and Profit Centers

Figure5: AssignmentofFunctionalAreasintheP&LStatement

When you use theperiod accounting approach, the system breaks down the

operatingresultsbyrevenueandcostelement. Thismakesitpossibletorecognize

whichfactorsofproductioncausethecoststhatareincurred. Thetotalcostsforthe

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Unit1: GeneralLedgerAccounting(New) AC612

periodcanthenbecomparedtothetotalrevenuesearnedduringthesameperiod.

Thesecostsincludethecostsof all thegoods and servicesthat were produced

intheperiodbuthavenot yetbeensold(increasesinstock)plusthegoodsand

servicesproducedinpreviousperiodsandsoldinthisperiod(reductionsinstock).

Thissum,togetherwiththecapitalizedinternalactivitiesandthechangestowork

in process, yields thetotal result for the period.

The more sales-oriented cost-of-sales approach compares the costs to the

correspondingquantitystructureof therevenues. Revenuesareonlycompared

to thecostsincurredfor thequantityofgoodsor servicessold. 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.

Tocalculateprofitsaccordingtothecost-of-salesapproach,youneedtousethe

derived functional area characteristic.

Youcanuseperiodaccountingand/or cost-of-salesaccountinginProfitCenter

Accounting. Ifyouwanttousecost-of-salesaccounting,youhavetoactivatethe

COSaccountingscenarioandconfigurethecorrespondingsettings.

Figure 6: Cost-of-Sales Accounting: Overview

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AC612 Lesson: New General Ledger Accounting - Basic Information

Thisslide showsthefollowing example postings:

• Sales revenues from SD (1)

• Cost of goods sold 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)

• Adjustmentpostingsresultingfromreal-timeintegrationbacktonewG/Lin

thecaseofsecondary,cross-functionalareapostings(3c)

• Postings to profitability segments (4)

• Other expenses (5)

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Unit1: GeneralLedgerAccounting(New) AC612

Lesson Summary

You should now be able to:

• Describe how the new general ledger works in conjunction with Profit

Center Accounting

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Lesson: Global Settings in the New General Ledger for

Profit Centers

Lesson Overview

Thislessonshowsthebasicsettingsneededinthenewgeneralledgertoassign

profitcenter accounts. Thesettingsapplynot onlytoprofitcenters, butalsoto

alladditionalaccountassignmentsinFinancialAccountingforwhichyouwant

to map complete financial statements.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Understand thesettings for defining ledgers

• Understand the settings for document splitting

• Understandthesettingsforreal-timeCO→FIintegration

Business Example

Your company activated the new general ledger to capture the benefits of a

single, uniform data structure, document splitting, and real-time CO → FI

integration. After migration from the conventional general ledger to General

Ledger Accounting (new), you want to map organizational divisions as profit

centersto report full financial statements and profitability analysis. You are a

memberoftheprojectteamthathasbeenaskedtoverifywhetherthenecessary

settings have been made in the test system.

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Unit1: GeneralLedgerAccounting(New) AC612

Ledger Definition and Profit Centers

Figure 7: Activating the New General Ledger

The new general ledger is always active in new installations (SAP ERP). If

existingcustomersdecidethattheywanttousethenewgeneralledger,itmustbe

activatedusingaCustomizingtransaction(=>FAGL_ACTIVATION).Inpractice,

settingtheactivationswitch(forexistingcustomers)isoneofthefinalactivitiesof

amigrationproject. Theactivationswitchissetforeachclient. Theactivation

causessystem-widechangesthataffecttheapplicationandCustomizingpaths.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure 8: Benefits in Detail - Extended Data Structure

More entities are updated in the totals table of the new general ledger (=>

FAGLFLEXT) than possible in the classic totals table (=> GLT0). The new

standardfieldsincludeprofitcenter,segment,functionalarea,andcostcenter. You

canexpandthetotalstableFAGLFLEXTwithadditionalfields–inadditiontothe

SAPfieldsthatarealreadypresent;thesecanbenew,customer-specificfields.

Figure 9: Scenarios - Definition and Assignment

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Unit1: GeneralLedgerAccounting(New) AC612

Thefieldsupdatedusingthesescenarioscanthenbeusedtoconstructbusiness

situations-forexample,ProfitCenterAccountingwithsegmentreportingand/or

cost-of-sales accounting. To see the available scenarios, choose the following

Customizingpath: FinancialAccounting(New)→FinancialAccountingGlobal

Settings(New)→Ledgers→Fields →DisplayScenariosforGeneral Ledger

Accounting. You cannot define customer-specific scenarios. The delivered

scenariosareassignedtotheledgersinCustomizing: FinancialAccounting(New)

→FinancialAccountingGlobalSettings(New)→,Ledgers→Ledger→Assign

ScenariosandCustomerFieldstoLedgers. Youcanassignone,several,oreven

allsixscenariostoaledger. Thedecisionastohowmanyscenariosyoushould

assigndependssolelyonthequestion: Whichsituationsorbusinessaspectsdo

you want to model in the general ledger?

Figure 10: Entry and General Ledger View

The posting screens and document views look the same from the end user

perspective. However,thegeneralledgerviewprovidestheadditional“internal

view” of the document.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure 11: Scenarios - Assignment and Functions (1)

ThePurchasedServicesaccount(417000) isdefinedasaprimarycost element

in CO, and therefore requiresa CO-relevant account assignment at entry. The

profit center characteristic and functional area are then derived from the CO

object(suchascostcenter). Youcannowderivethesegmentcharacteristicfrom

the profit center characteristic.

If you do not assign any scenarios, noneof the entitieswill beinherited to the

general ledger. Impact of amissing scenario assignment: If younowcall upa

balance sheet (and profit &loss statement), thesystem displays the amount of

€50.00ontheActivitiesPurchasedaccount. However,itisimpossibletoassign

the accounting transactionto abusinessarea, afunctional area, aprofit center,

oranyotherentity. Therefore, itisalsoimpossibletocallupsegmentfinancial

statementsifyouhavenotassignedanyscenariostoaledger. Subsequentchanges

ofscenarioassignmentstoaledgerinGeneralLedgerAccountingcanresultin

seriousinconsistenciesindocumentprocessing. Deletingscenarioassignments

canalsoresultininconsistencies. Anappropriatewarningmessageappearswhen

you try to make these changesin Customizing.

Excerpt from SAP Note 891144 - New GL/Document splitting: Risks

w/subsequent changes: “In contrast with the special ledger or the EC-PCA,

subsequent changes are not considered in the general ledger (new) since the

ledgersof thegeneralledger(new)arenotcomparablewithaspecialledger or

theEC-PCA.Infact,thegeneralledger(new)isageneralledgerfromabusiness

pointofviewandisthereforelegallycomparablewiththeclassicGeneralLedger,

theGLT0ledger00. Thus,thereisanauditingrequirement. ...”

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Unit1: GeneralLedgerAccounting(New) AC612

Figure 12: Scenarios - Assignmentand Functions (2)

Sincetheprofitcenterupdateandsegmentreportingscenariosareassignedtothe

leadingledger,0L,thesetwoentitiesarebothupdatedinthegeneralledgerand

displayedinthecorrespondinggeneralledgerview. TheFunctionalAreafield,for

example,isnotupdatedordisplayedinthegeneralledgerview,sincethisscenario

wasnotpreviouslyassignedtotheleadingledger. However,scenarioassignment

cannotmanagea"zerobalancesetting"foranygivenentity.

Inmoredetail,usingaprofitcenter(=>PC)asanexample: Itwouldnot(yet)be

possibletocreatecompleteprofitcenterfinancialstatements,becausetheprofit

centerhasnot(yet)beenenrichedinpostinglines2and3. Todothis,youalso

haveto configureand activate document splitting.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure 13: Using the Segment Entity

Segments can be used to fulfill the requirements of international accounting

regulations(=>IAS/IFRS/US-GAAP)afteryouusesegmentreporting.

Excerpt from IFRS8: Operating Segments

5. Anoperatingsegment isacomponentofanentity:

a)thatengagesinbusinessactivitiesfromwhichitmayearnrevenuesandincur

expenses (including revenues and expenses relating to transactions with other

components of the same entity);

b)whoseoperatingresultsarereviewedregularlybytheentity'schiefoperating

decisionmakertomakedecisionsaboutresourcestobeallocatedtothesegment

and assess its performance; and

c)forwhichdiscretefinancial informationisavailable.

Otherwise,youcanalsousetheobjectsbusinessareaorprofitcenter. Thesegment

isalsoavailable,sincethebusinessareaand/orprofitcenterwereoftenusedfor

otherpurposesinthepast,and,therefore,fulfillotherrequirements.

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Unit1: GeneralLedgerAccounting(New) AC612

Document Splitting and Profit Centers

Figure 14: Document Splitting – Reasons

The system requirements could be even simpler - it is not necessary for the

expense lines to contain different profit center assignments. The root of the

requirement is that, for example, the payable items line (of the general ledger

view) must have a "profit center account assignment" if proper profit center

financial statements are to be created at all.

Figure 15: Document Splitting Characteristics

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

To define the splitting characteristics, choose the following menu path in

Customizing: FinancialAccounting(New)→GeneralLedgerAccounting(New)

→BusinessTransactions →DocumentSplitting→DefineDocumentSplitting

CharacteristicsforGeneralLedgerAccounting. The system usestheassigned

scenariostoproposeuseful documentsplittingcharacteristics. If youdecideto

usemoresplittingcharacteristics,makesurethattheyarecontainedinatleastone

ledger. SettheZeroBalanceindicator,ifyouwanttocreateabalancesheetfor

the characteristic. This ensures that the balance of these entities is set to 0 in

eachposting,whichmakesan"entitybalancesheet"possible. Therequiredfield

indicatorhastwomeanings: Firstly,itextendsthefieldstatusforaccountswhose

characteristics are not ready for input during document entry, or for accounts

that cannot be controlled using field status. Example: The vendor line should

alwayscontainaprofitcenterorsegment. Secondly,itcheckswhetherabusiness

transaction variant that is equivalent to a business-process is used (and thus,

a splitting rule can be found).

Figure 16: Activating Document Splitting

To activate document splitting, go to Customizing for the new general ledger:

FinancialAccounting(New)→GeneralLedgerAccounting(New)→Business

Transactions→DocumentSplitting→ActivateDocumentSplitting. Thestandard

splittingproceduredeliveredbySAPissplittingprocedure0000000012. Ifyou

activate document splitting, there is no reason why you should not activate

inheritanceaswell. Activatingtheinheritancewhendocumentsplittingisactive

allows you to post documents without having to make any other changes in

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Unit1: GeneralLedgerAccounting(New) AC612

Customizing. Inheritanceiscarriedoutonlineatthedocumentlinelevel. Ifyou

wanttouseadefaultaccountassignment,youmustfirstcreateanewconstantin

Customizing:

FinancialAccounting(New)→GeneralLedgerAccounting(New)→Business

Transactions→DocumentSplitting→EditConstantsforNonassignedProcesses

Figure 17: Document Splitting - Active Split

Theentitiesthatyoudefinedasdocument splittingcharacteristicsareinherited

bythepostinglineswithoutaccountassignment. Asyoucanseeclearlyonthe

slide, the selected characteristics balance to zero. In this rule-based split, the

vendor and tax lines (items 1 and 4) are split in the same way as the expense

lines/theexpensebasicitemcategory(items2and3; expenseaccounts477000

and 417000) in the general ledger view.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure18: DocumentSplitting-TheSplittingLogicofanActiveSplit

Figure 19: Document Splitting – Zero BalanceFormation

Briefly, a splitting process is the total of all the splitting rules of all business

transactions. The splitting process defines the way in which a document split

should be carried out. Specifically, this means that each splitting procedure

containsadefinitionthatdescribeshowtheindividualitemcategoriesaretobe

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Unit1: GeneralLedgerAccounting(New) AC612

treatedintheindividual businesstransactions; for example, whetheror not the

systemshouldcopytheaccountassignmentofacustomeritemfromtherevenue

item in a customer invoice. The business transaction is a general subgroup of

actualbusinessprocesses,whichisdeliveredbySAPandtowhichextensiveitem

categoriesareassigned. Thebusinesstransactionvariantisaspecificversionof

thebusinesstransactionprovidedbySAP,andisa(technical)representationof

arealbusinessprocessfordocumentsplitting. Anitemcategoryisa(technical)

representation of the posted document lines. It describes the items that can

be found within a document (a business transaction). They are derived from

the balancetypesof theG/L accounts, among others. In other words, the item

categoryisthesemanticdescriptionusedfordocumentsplitting. Theindividual

splittingrulesdefinewhichitemcategoriescan/shouldbesplit(=>itemcategories

to beedited), andat thesametime, determinesthebasisonwhich thesplitcan

take place (=> base item categories).

Figure 20: Simulating the General Ledger View

InReleaseSAPERP 6.0andlater,youcansimulatethegeneralledgerviewas

wellastheentryviewbeforeposting. Thisallowsyoutoanalyze,earlierandmore

effectively,errorsthatwouldcauseaterminationduringposting. Youcandisplay

thedetaildataofthedocumentsplitusingtheexpertmode.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure 21: Document Simulation – Expert Mode I

Figure 22: Document Simulation – Expert Mode II

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Unit1: GeneralLedgerAccounting(New) AC612

Real-Time CO-FI Integration and Profit Centers

Real-timeintegrationisusedtocopyinternalControllingpostingstoFinancial

Accountinganditsaccountassignments,includingProfitCenterAccounting.

Figure 23: Real-Time CO-FI Integration

SAP has had real-time integration from financial accounting (=> FI) to

management accounting (=> CO) for a long time. The other way around,

from CO to FI was previously not possible in real time. This affects changes

to characteristics for the following processing/transactions such as: Periodic

clearings (assessment, distribution, reposting). Manual repostings in CO [=>

transactionKB11(N)].Activityallocations[transactionKB21(N)].Settlingorders

orprojects[transactionsKO88andCJ88]. Thereconciliationledgerthatwasto

bemaintained in thecost element invoice is always used toreconcileCOwith

financialaccounting. Summarystandardizingentriesandreconciliationpostings

weremadewithperiodicprogram runsfor each costelement/expenseaccount:

TransactionKALC.ThetransactionKALCisnolongerusableafteractivatingthe

newgeneralledgerbydefault–youwillbenotifiedofthereal-timeintegration

between CO and FI.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Figure 24: Variants for Real-Time Integration

To define the variants for real-time CO→FI integration, choose the following

Customizing path:

FinancialAccounting(New)→FinancialAccountingGlobalSettings(New)→

Ledgers→Real-TimeIntegrationof ControllingwithFinancialAccounting→

Define Variants for Real-Time Integration

Inasubsequentstep,assignthevarianttoyourcompanycode(s). Todeterminethe

characteristicchangesforwhichreal-timeFIdocumentlinesneedtobecreated,

youcanalsodefineBooleanrulesinaddition tothecheckboxes, or implement

yourownlogicbyprogrammingaBAdI.Itisimpracticaltoselectcharacteristics

thatwerenotoriginallyassignedtoatleastoneledgerusingthescenarios. The

keydateactivationdatedeterminesthetime(ordateoftheCOdocumentposting)

afterwhichthereconciliationbetweenCOandFIusingthereal-timeintegration

canbeexecuted. YoucanalsogenerateFIdocumentsforCOdocumentsthatwere

enteredbeforeactivationofthenewgeneralledger. Youmustdefineanaccount

determinationtobeabletotransfersecondarycostelementsfromCOintoFI.To

maintain account determination choose:

FinancialAccounting(New)→FinancialAccountingGlobalSettings(New)→

Ledgers→Real-TimeIntegrationof ControllingwithFinancialAccounting→

DefineAccountDeterminationforReal-TimeIntegration

YoucanalsotransferprimarycostsintoFIusinganaccountdetermination,which

normally workswith theoriginal cost elements.

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Unit1: GeneralLedgerAccounting(New) AC612

Figure 25: Real-Time Integration: Example

This slide illustrates real-time CO→FI integration based on the profit center

characteristic. Thefunctionalarea,segment,andbusinessareacharacteristicsare

not considered intheexampleforsimplicity'ssake. The Financial Accounting

document(=>2b.) ispostedinrealtime(foreachCOdocument)-a(periodic)

reconciliationusingthereconciliationledgerintransactionKALCisnotinvolved.

The above diagram omits the clearing accounts for each profit center for

simplicity'ssake. Theseclearingaccountsareneedediftheprofitcenterrepresents

anindependent accountingunit. Youdefinethemin account determination for

real-time integration.

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

Exercise 1: Global Settings in the New

General Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Youunderstandthesettingsinthenewgeneralledgerthatarerelevantfor

Profit Center Accounting

Business Example

Yourcompanywantstoreportfullprofitcenterfinancialstatementsattheproduct

level. Youneedtocheckwhetherthesettingsforthenewgeneralledger inthe

test system allow this.

Task:

Youneedtocheckthesettingsinthetestsystemforledgerdefinition,document

splitting, and real-time integration.

1. DoesthetestsystemallowyoutocarryoutProfitCenterAccountingwith

profitandlossstatementsbasedoncost-of-salesaccounting?

Can you evaluate the segments?

2. Canyoureportazerobalanceattheprofitcenterlevel?

3. Can secondary cost postings from CO be transferred to the new general

ledger?

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Unit1: GeneralLedgerAccounting(New) AC612

Solution 1: Global Settings in the New

General Ledger

Task:

Youneedtocheckthesettingsinthetestsystemforledgerdefinition,document

splitting, and real-time integration.

1. DoesthetestsystemallowyoutocarryoutProfitCenterAccountingwith

profitandlossstatementsbasedoncost-of-salesaccounting?

Can you evaluate the segments?

a) Implementation Guide: Financial Accounting(New)→Financial

Accounting Global Settings(New) →Ledgers →Ledger→ Assign

ScenariosandCustomerFieldsto Ledgers

Thefollowingscenariosareactiveinledger0L:profitcenterupdate,

segmentreporting,andcost-of-salesaccounting.

2. Canyoureportazerobalanceattheprofitcenterlevel?

a) Implementation Guide: Financial Accounting (New) → General

Ledger Accounting (New) → Business Transactions → Document

Splitting → DefineDocument Splitting CharacteristicsforGeneral

Ledger Accounting

The Profit Center and Segment characteristics are set to balance 0

as required characteristics. This ensures that both profit center and

segment are always assigned accounts.

b) Implementation Guide: Financial Accounting (New) → General

Ledger Accounting (New) → Business Transactions → Document

Splitting → Activate Document Splitting

Documentsplittingisactiveandtheinheritanceindicatorisset. Asa

result, the document splitting characteristics are inherited in every

document line.

Continued on next page

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AC612 Lesson: GlobalSettingsintheNewGeneralLedgerforProfitCenters

3. Can secondary cost postings from CO be transferred to the new general

ledger?

a) Implementation Guide: Financial Accounting (New)→Financial

AccountingGlobalSettings(New)→Ledgers→Real-TimeIntegration

of Controlling with Financial Accounting → Assign Variants for

Real-TimeIntegrationto Company Codes

Companycode1000wasassignedvariantEZI.

b) Implementation Guide: Financial Accounting (New)→Financial

AccountingGlobalSettings(New)→Ledgers→Real-TimeIntegration

of Controlling with Financial Accounting → Define Variants for

Real-Time Integration

Cross-profitcenterandcross-segment real-timeintegrationisactive

in variant EZI.

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Unit1: GeneralLedgerAccounting(New) AC612

Lesson Summary

You should now be able to:

• Understand the settingsfor defining ledgers

• Understandthesettingsfor document splitting

• Understandthesettingsforreal-timeCO→FIintegration

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AC612 Unit Summary

Unit Summary

You should now be able to:

• Describe how the new general ledger works in conjunction with Profit

Center Accounting

• Understand thesettings for defining ledgers

• Understand the settings for document splitting

• Understandthesettingsforreal-timeCO→FIintegration

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UnitSummary AC612

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AC612 Test Your Knowledge

Test Your Knowledge

1. ProfitCenterAccountingallowszerobalanceformationingeneral.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC612

Answers

1. ProfitCenterAccountingallowszerobalanceformationingeneral.

Answer: False

In addition to activating the profit center update scenario, you also need

document splitting for the profit center characteristic with inheritance

indicator.

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Unit 2

Profit Center Master Data in New

General Ledger Accounting

Unit Overview

This unit how to define the master data of profit centers and assign them to

accountassignment objectsinanSAP ERP system.

Unit Objectives

After completing thisunit, you will beableto:

• Create the standard hierarchy

• Maintain profit center master data

• AssignprofitcentermasterdatatotheaccountassignmentobjectsinSAP

ERP

Unit Contents

Lesson: Profit Center Master Data ............................................34

Exercise 2: Master Data....................................................47

Lesson: Profit Center Assignments............................................52

Exercise 3: Profit Center Assignments...................................61

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Lesson: Profit Center Master Data

Lesson Overview

YoudefineprofitcentersandothermasterdatainFinancials.

Lesson Objectives

After completingthislesson, you will beable to:

• Create the standard hierarchy

• Maintain profit center master data

Business Example

Your project team wants to find out about the master data definition of profit

centersinthenewgeneralledger. Youwanttofindoutaboutthetechnicalsettings

to present them at a project meeting.

Profit Center Structure

• Regionalprofitcenter structure(sales-oriented)

• Functional profit center structure

• Product-related profit center structure

• Business unit profit center planning

Profit Center Accounting supports a division of the enterprise into areas of

responsibility for profits. You can divide your enterprise according to the

following aspects:

• Geographicalstructureofprofitcenters(locations,regions,andsoon)

• Product-relatedstructureofprofitcenters(divisions,productlines,andso

on)

• Functionalstructureofprofitcenters(production,sales,research,andso

on)

Mixedformsofthesestructuresarealsopossible. Youcan,forexample,optfora

regionalstructurebasedonbusinesslocationsandthensubdivideeachlocationby

the products made there.

Youcreatetheprofitcentermasterdataaccordinglytodefinethisorganizational

structure. Forevaluationsatahigherlevelofaggregation,youcancombineprofit

centergroups. Thestandardhierarchyisaspecialprofitcentergroup. Inaddition

to this, you can define alternative groups.

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AC612 Lesson: Profit Center Master Data

Figure 26: The Profit Center Standard Hierarchy

To create a profit center, you first have to define a hierarchical profit center

structure with the following menu paths:

Customizing: FinancialAccounting(New)→GeneralLedgerAccounting(New)

→MasterData→ProfitCenter→DefineProfitCenterStandardHierarchyin

Controlling Area

Application: Financial Accounting → General Ledger → Master Records →

Profit Center→ Standard Hierarchy →Create

Thisstructureiscalledthestandardhierarchy. Thestandardhierarchyisatree

structurethatcontainsalltheprofitcentersinacontrollingarea. Whenyoucreate

aprofit center, youhavetoassignittoahierarchyarea(hierarchynode) inthe

standard hierarchy. This ensures that all profit centers in the controlling area

end at the same node.

The first step istoestablish the nameof thestandardhierarchyfortheprofit

centers. The system creates the top node or group of the standard hierarchy

automaticallywhenyousaveyoursettings. Youcanthenmaintainittocreatethe

lowerlevelnodesrequiredtocompleteyourhierarchy.

YoucanmaintainthestandardhierarchyinCustomizingorfromtheapplication

menu.

In addition to the standard hierarchy, you can also define profit center groups

(alternativehierarchies),whichyoucanuseinreporting,planning,andallocation.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Figure 27: Profit Center Master Data

Aprofitcenterisdefinedatcontrollingarealevel. Whencreatingaprofitcenter,

youenterthenameoftheprofitcenterandtheperiodofvalidity. Profitcenter

master datais time-dependent, which means that you can createdifferent data

for different periods. You can copy master data information from an existing

profit center.

You maintain the important master data - such as the profit center name and

description,thepersonincharge,andthedepartment-onthebasicscreen.

The Hierarchy Area field defines the assignment to a node in the standard

hierarchy.

By selecting the lock indicator, you can lock the profit center against postings

for thespecifiedtimeinterval. If anaccount assignmentobject isassignedtoa

lockedprofitcenterandyouattempttoposttoit,thesystemwilldisplayanerror

message and does not post the data.

Youcanentermoreinformationfortheprofitcenteronadditionalscreens,suchas

addressandcommunication data and long text.

By default, a profit center is assigned to all the company codes within the

controllingarea. Youcanexcludecertaincompanycodesforaprofit center by

notselectingthem. Ifyouattempttopostdatatoprofitcentersincompanycodes

that arenot assigned to the profit center in question, the system will not carry

out such postings.

Tocreateprofitcenters, usethefollowingmenupaths:

Intheapplicationmenu: Accounting→FinancialAccounting→GeneralLedger

→MasterRecords→ProfitCenter→IndividualProcessing→Create

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AC612 Lesson: Profit Center Master Data

In Customizing: Financial Accounting (New) → General Ledger Accounting

(New)→MasterData→ProfitCenter→DefineProfitCenters

Figure 28: Profit Center - The Dummy Profit Center

Thedummyprofitcenteristheprimarydefaultvalueforpostingstoanaccount

assignmentobjectinanaccountingareaifnootherprofitcenterisassigned. You

can find out which objects are not assigned to profit centers by analyzing the

postingsassignedtothedummyprofit center. Youcanalsoassessor distribute

datafromthedummyprofitcentertothedesiredprofitcenters.

Inthenewgeneralledger-incontrasttoclassicProfitCenterAccounting-youdo

nothavetodefineoruseadummyprofitcenter. Postingstoaccountassignment

objectsthatdonot haveassigned profit centersaresimply madewithoutprofit

centers - that is, the profit center field remains blank in the corresponding

documentitems. Postingswithoutprofitcenterscanbeassessedordistributedto

thedesiredprofitcenters(similartopostingstoadummyprofitcenter).

Ifyoudefineadummyprofitcenter,makesureyoudonotuseitasadefaultprofit

centerbymistake. Defineseparateprofitcentersforthiscaseinstead. Ifyouuse

documentsplitting,usingthedummyprofitcentermayhavethefollowingeffect:

Payables can be allocated to the dummy profit center as a result of document

splitting if no profit centers are assigned to the account assignments of the

correspondingexpenselines. Youcannotrepostthepayablesmanuallyinthiscase.

Ifyouactivatedocumentsplittingfor documentcenters, wedonotrecommend

using a dummy profit center. If you want to make sure that a profit center

accountisassignedinalldocument lines, youcanusesettheprofit centerasa

required-entryfieldinCustomizingfordocumentsplitting. Note, however,that

if you do so, and there are postings to account assignment objects that do not

haveprofitcenterassignments,aterminationwilloccurwiththeerror message