AC660_EN_Col51_FV_Inst_A4 (第13页)

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AC660 Test Your Knowledge

12. ListtwoCustomizing settingsforautomaticconsolidationof investments

postings.

Answer: Two Customizing settings for automatic consolidation of

investments postings are:

• Definitionofaconsolidationofinvestmentsmethod

• Assignmentofminorityinterestitemstotheequityitems

13. When do the postings for the activities-subsequent consolidation and

divestiture take place?

Answer: The postings for the activities subsequent consolidation and

divestituretakeplacewithintheappropriationofretainedearnings.

14. When a partial or total divestiture occurs, all revenues/expenses minus

any distribution of dividends and bonus payments are summed up and

proportionally/fully invested.

Answer: bonus payments

15. Different consolidation of investments methods cannot be applied, even

if the same activities are interpreted for each subgroup of the overall

consolidation group.

Answer: False

Differentconsolidationofinvestmentsmethodsmaybeapplied,evenifthe

sameactivitiesareinterpretedforeachsubgroupoftheoverallconsolidation

group.

16. Whatarethecharacteristicsofconsolidationofinvestments?

Answer: Consolidationofinvestmentshasthefollowingcharacteristics:

• High complexity of individual activities, such as method changes,

divestitures, and transfers.

• Stronginterrelationbetweenallactivities,whichmeansthesemantics

of individual activities cannot be viewed and implemented as a

stand-alone activity.

17. Fortheequitymethod,yousupplythesubsidiary’sequityandtheparent’s

investment.

Answer: equity

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TestYourKnowledge AC660

18. Listthestepstotreatsubsequentconsolidationintheequitymethod.

Answer: Thestepstotreatsubsequentconsolidationintheequitymethod

are as follows:

• Definethescopeofreporteddatafortheequitymethodpostings

• Specifythepostingitemsforeachscope. Foreachscope,alsospecify

theoffsettingitem,thenegativeinvestmentbookvalueandstatistical

equity

• For each scope, also define reported items if the equity holdings

adjustmentdataiscollectedfromthereportedequitydata

19. The difference between German HGB and US GAAP/IAS in first

consolidation in a multiple-level group with minority interests does not

appear during subsequent consolidation.

Answer: False

The difference between German HGB and US GAAP/IAS in first

consolidation in a multiple-level group with minority interests reappears

during subsequent consolidation.

20. List any three uses of reclassification.

Answer: Threeusesofreclassificationareasfollows:

• Transfersthevalueofoneitemtoanotheritem

• Itemscan bedelimited to certain subitems, partner unitsor the sets

thereof

• Reclassificationcanbepostedatthetriggeringunitoratthepartnerunit

21. Thedebit/creditsigntriggeredreclassificationreclassifiesthevalueofthe

triggering item.

Answer: False

Thedebit/creditsigntriggeredreclassificationreclassifiesthevalueofthe

sourceitemandthesourceitemisclearedtoazerobalance.

22. Whenwouldyou useperiodic reclassification?

Answer: Periodicreclassificationisusedinthefollowingtwocases:

• Ifthetriggeringitemisnotthesameasthesourceitem

• If apercentageof the value isreclassified

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Unit 6

Balance Carry Forward

325

Explain the differencesinthecarryforwardlogic of thebalance carryforward

betweenappropriationofretainedearningsinthebalancesheetandintheclosing

incomestatement. Explainhowtocustomizesettings. Inaddition, explainhow

to perform the balance carry forward.

Unit Overview

Inthisunit,youwilllearnthedifferencesinthecarryforwardlogicofthebalance

carryforwardbetweenappropriationofretainedearningsinthebalancesheetand

intheclosingincomestatement. Inaddition,youwilllearnhowtocustomizethe

settingsand perform the balance carryforward.

Unit Objectives

After completing thisunit, you will beableto:

• Statehowbalancecarry forward is executed

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

• Identifytheprocedurestomanagetheappropriationofretainedearningsin

the balancesheet and intheincome statement

• Differentiatebetween thetwo proceduresto managethe appropriation of

retainedearningsinthebalancesheetandintheincomestatement

Unit Contents

Lesson: Execution of Carry Forward.........................................406

Exercise 16: Executing Carry Forward..................................411

Lesson: Appropriation of Carry Forward.....................................426

Demonstration: Balance carry forward ..................................428

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Unit6: BalanceCarryForward AC660

Lesson: Execution of Carry Forward

Lesson Duration: 30 Minutes

326

Lesson Overview

Thelessoncoversthedifferencesinthecarryforwardlogicofthebalancecarry

forwardbetweenappropriationofretained earningsinthebalancesheet andin

theclosingincomestatement. Youwilllearnhowtocustomizesettings. Youwill

alsolearnhowto performthebalancecarryforward.

Lesson Objectives

After completingthislesson, you will beable to:

• Statehowbalancecarry forward isexecuted

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

Provideageneralbackgroundonbalancecarryforward. Explainthecarryforward

logicofindividual financial statement itemtypes. Detail thedifferencesinthe

carryforwardlogicofthebalancecarryforwardbetweenappropriationofretained

earningsinthebalancesheetandintheclosingincomestatement. Alsoexplain

howtocustomizesettingsandperformbalancecarryforward.

Business Example

ThegroupG1planstointroducetheSAPConsolidationbytheendofthisyear.

YouhavetodemonstratehowthebalancecarryforwardmustbeexecutedinSAP.

To do this, you need to arrange the balance carry forward and define selected

financial statement items.

Steps of Execution

Balance carry forward

Thissectionshowsthegeneralbackgroundofthebalancecarryforward,namely

the coordination of the closing balance sheet of a fiscal year with the opening

balance sheet of the new year.

Explainthecarryforwardlogicof theindividualFSitemtypes, aslistedinthe

notes.

Balance carry forward (Version-Dependent)

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AC660 Lesson: Execution of Carry Forward

The balance carry forward is performed for each version, and you decide for

eachversionwhetherabalancecarryforwardwillbeperformedatallornot. For

example,youcoulduseaversionforinternalpurposes/planninginwhichnocarry

forwardisperformed,becauseyouwanttostartagaineachyear.

Example: BMW uses an actual version that is carried forward and a budget

versionthat isnot carried forward. Thebudget dataforthenewyear iscopied

from the actual data.

Figure 116: Balance carry forward

Theclosingbalanceofoneyearmustbeidenticaltotheopeningbalanceofthe

followingyear. Thefirsttaskthat needstobeperformedinthedatamonitorin

a new fiscal year is therefore to carry forward balances from the prior to the

current year.

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Unit6: BalanceCarryForward AC660

Balancecarryforwardsaredependentontheitemtypeandworkasfollows:

• All balance sheet items are automatically carried forward to themselves

by default.

• Incomestatementitemsarenotcarriedforwardbydefault.

• Whensubsequentlyappropriatingretainedearningstotheincomestatement,

you create special items so that the annual net incomeis carried forward

from one year to the next.

• Youcancarryforwardstatisticalitemstothemselves,ifrequired. Todothis,

youneedtomakeasettingintheitemmasterrecord.

• If you want to carry forward itemsto different items (this is necessary if

youshowappropriationsinthebalancesheet),youneedtomakeadditional

settings in Customizing.

• Balance carry forwards are run for a specified dimension, version, and

consolidation chart of accounts. Balances can be carried forward for a

consolidationgrouporforindividualconsolidationunits.

Figure 117: Balance carry forward (Version-Dependent)

carry forwardsarerun for individual versions.

carry forwards can only be run if you have selected Carry forward version in

version maintenance.

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AC660 Lesson: Execution of Carry Forward

Subitem and Posting level

Balance carry forward (Subitems)

Youdefineforeachsubitem/subitemcategoryhowthecarryforwardisperformed.

Subitemsforfunctionalareasorregionsareusuallycarriedforwardtothemselves.

The openingbalances of thesubitemsfor activity typesin the fixedassetsand

equityareasaresummarized. Adefaultsubitemcanbedefinedforthesubitem

category. Itisusedwhenever adatarecordwithoutasub-assignmentexistsfor

afinancialstatementitemthatrequires/allowsasub-assignment(comparableto

the old BWD selected item in FI-LC).

Balancecarry forward (by Posting Level)

The total valueof theclosing balanceisnot carried forwardfor each financial

statementitem. Instead,separatedatarecordsarecarriedforwardforeachposting

level. Thisallowsyoutoshowagroupdevelopmentfromthelocalvaluationupto

theconsolidatedbalancesheetinthenewyear aswell.

Figure 118: Balance carry forward (Subitems)

Atthesubitemcategorylevel,youdetermineifthecategoryisrelevantforbalance

carryforwards. Regionsandfunctionalareasarenotrelevant,forexample.

Eachsubitemcategorythatyoumarkasrelevantforcarryforwardsisallocated

adefaultsubitem. Thebalanceiscarriedforwardtothisdefaultsubitemunless

otherwise specified.

Acarryforwardsubitemisassignedtoeachsubitem. Thecarryforwardisthen

made in the next year. This way, you ensure that in a fixed-asset movement

schedule, all thecurrent year’s transactionsarecarried forward to the subitem

“Opening balance”.

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Unit6: BalanceCarryForward AC660

Figure 119: Balance carry forward (by Posting Level)

Individualpostinglevelsanddocumenttypesarecarriedforwardseparately.

Additionalaccountassignments(suchaspartnerunit,subitem,yearofacquisition)

areretainedinprinciplewithbalancecarryforward,butare,however,interpreted

depending on the breakdown category of the target item. There may be a

summarization (drilldown not planned for target item) or a default account

assignmentmaybesetup(targetitemrequiresdrilldown).

The valuesin italicsdo not exist in thedatabase.

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AC660 Lesson: Execution of Carry Forward

Exercise 16: Executing Carry Forward

331

Exercise Duration: 15 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configureandexecutethecarryingforwardofbalances

Business Example

After you have completed all your consolidation tasks, you want to create an

opening balance for the new fiscal year.

Todothis,youneedtorunabalancecarryforwardasthefirsttaskinthenewyear.

Since the cons group G1 states the appropriation of retained earnings in the

balancesheet, youneedtomakecertainsettingsinCustomizing,inpreparation

for the balance carry forward.

Task 1:

Carry forward

1. Retained earnings items:

Specify/review that the following retained earnings items are not carried

forwardontothemselves,buttotheitem251100RetainedEarnings-Prior

Years:

Continued on next page

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Unit6: BalanceCarryForward AC660

Field/Data Type Value

RetainedEarnings-CurrentYear 251200

Retained Earnings - CY Prior to First 251300

Consolidation

251350

Retained Earnings - ANI Prior to Proportion

Change 251400

RetainedEarnings-AppropriationTransfers 251500

RetainedEarnings-AppropriationDeductions 251600

RetainedEarnings-DividendsPaid 251620

RetainedEarnings-ClearingofDividendsPaid 251630

RetainedEarnings-BonusManagement 251700

RetainedEarnings-ClearingConsofInvestments 251800

RetainedEarnings-Appropriations

Minority interest items:

Use the same procedure for the minority interest items. Review that the

following entries exist. These items are carried forward to item 241100

Minorityinterest, retainedearnings–prioryears.

Continued on next page

412

Field/Data Type	Value
RetainedEarnings-CurrentYear Retained Earnings - CY Prior to First Consolidation Retained Earnings - ANI Prior to Proportion Change RetainedEarnings-AppropriationTransfers RetainedEarnings-AppropriationDeductions RetainedEarnings-DividendsPaid RetainedEarnings-ClearingofDividendsPaid RetainedEarnings-BonusManagement RetainedEarnings-ClearingConsofInvestments RetainedEarnings-Appropriations	251200 251300 251350 251400 251500 251600 251620 251630 251700 251800

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AC660 Lesson: Execution of Carry Forward

Field/Data Type Value

Min. Int. -Ret. Earn. -CurrentYear 241200

Min. Int. - Ret. Earn. - CY Prior to First 241300

Consolidation

241350

Min. Int. -Ret. Earn. -ANIPriortoProportion

Change 241400

Min. Int. -Ret. Earn. -AppropriationTransfers 241500

Min. Int. - Ret. Earn. - Appropriation 241600

Deductions

241620

Min. Int. -Ret. Earn. -DividendsPaid

241630

Min. Int. -Ret. Earn. -DividendsPaidClearing

241800

Min. Int. -Ret. Earn. -BonusManagement

Min. Int. -Ret. Earn. -Appropriations

Statistical items:

Usethesameprocedureforthestatisticalitems. Reviewthatthefollowing

entries exist.

TheseitemsarecarriedforwardtotheitemStat: RetainedEarnings-Prior

Years (951100).

Continued on next page

413

Field/Data Type	Value
Min. Int. -Ret. Earn. -CurrentYear Min. Int. - Ret. Earn. - CY Prior to First Consolidation Min. Int. -Ret. Earn. -ANIPriortoProportion Change Min. Int. -Ret. Earn. -AppropriationTransfers Min. Int. - Ret. Earn. - Appropriation Deductions Min. Int. -Ret. Earn. -DividendsPaid Min. Int. -Ret. Earn. -DividendsPaidClearing Min. Int. -Ret. Earn. -BonusManagement Min. Int. -Ret. Earn. -Appropriations	241200 241300 241350 241400 241500 241600 241620 241630 241800

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Unit6: BalanceCarryForward AC660

Field/Data Type Value

Stat. - Ret. Earn. - Current Year 951200

Stat. -Ret. Earn. -CYPriortoFirstConsolidation 951300

Stat. -Ret. Earn. -ANIPriortoProportionChange 951350

Stat. -Ret. Earn. -AppropriationTransfers 951400

Stat. -Ret. Earn. -AppropriationDeductions 951500

Stat. -Ret. Earn. - DividendsPaid 951600

Stat. -Ret. Earn. -DividendsPaidClearing 951620

Stat. -Ret. Earn. –BonusManagement 951630

Stat. – Ret. Earn. – Consolidation of Investments 951700

Clearing

951800

Stat. - Ret. Earn. –Appropriations

Task 2:

Defining a task:

1. Define task CARRY FWD.

CopythetaskgroupDATAforthedatamonitortoDATA2“Datamonitor

with carry forward”.

AddthetaskCARRYFWDtothetaskgroupDATA2.

Finally,assignthetaskgroupDATA2toyourdimensionforthefiscalyear

2003/003, for the period category 3.

Task 3:

Modify global parameters

1. Change the global parameters to year 2003/003 and run a balance carry

forwardforconsgroupG1fromthedatamonitor.

UseadatabaselistingintheInfoSystemtocheckthat thecontentsofthe

totals database are correct.

Continued on next page

414

Field/Data Type	Value
Stat. - Ret. Earn. - Current Year Stat. -Ret. Earn. -CYPriortoFirstConsolidation Stat. -Ret. Earn. -ANIPriortoProportionChange Stat. -Ret. Earn. -AppropriationTransfers Stat. -Ret. Earn. -AppropriationDeductions Stat. -Ret. Earn. - DividendsPaid Stat. -Ret. Earn. -DividendsPaidClearing Stat. -Ret. Earn. –BonusManagement Stat. – Ret. Earn. – Consolidation of Investments Clearing Stat. - Ret. Earn. –Appropriations	951200 951300 951350 951400 951500 951600 951620 951630 951700 951800

Field/Data Type

Value

Stat. - Ret. Earn. - Current Year Stat. -Ret. Earn. -CYPriortoFirstConsolidation Stat. -Ret. Earn. -ANIPriortoProportionChange Stat. -Ret. Earn. -AppropriationTransfers Stat. -Ret. Earn. -AppropriationDeductions Stat. -Ret. Earn. - DividendsPaid Stat. -Ret. Earn. -DividendsPaidClearing Stat. -Ret. Earn. –BonusManagement Stat. – Ret. Earn. – Consolidation of Investments Clearing Stat. - Ret. Earn. –Appropriations

951200 951300 951350 951400 951500 951600 951620 951630 951700 951800

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AC660 Lesson: Execution of Carry Forward

Then block the task.

Changetheparametersbackto year2002/012.

Task 4:

Carry forward

1. Adding missing items:

Youdeterminedthat an item for the appropriation of retained earnings is

missinginyour consolidationchartof accounts.

Createtheitem aswell astheotheritemsthat need to be assigned. Then

make the necessary settings in the IMG.

2. Entering further activities:

Settheglobalperiod/yearto003/2003,executethetaskDATAINPUT,and

enter additional activities:

Increase/Capitalization

Investment A B 170100 120 + 0% 400USD 400USD

Stock B 250100 120 500USD 500USD

Capital

Step Acquisition

Investment B C 170100 120 + 20% USD240 USD240

Partial Div.

Investment B C 170100 140 - 30% -465USD -465USD

3. Sorting activities:

Check and adjust the order of the activities:

Show the increase in capitalization for B prior to the amortization of

goodwill.

4. Assigningthetaskgrouptothedimension;executingthetask:

AssignthetaskgroupCONStoyourdimensionforthenewfiscalyear(003/

2003).

Intheconsolidationmonitor,executethetaskC/Iintestmodeandexamine

alloftheactivitiesfortheconsolidationgroupsG2andG1.

5. Resetting the parameters:

Changebacktheglobalperiod/fiscalyearto012/2002.

415

Increase/Capitalization
Investment	A	B	170100	120	+	0%	400USD	400USD
Stock Capital		B	250100	120			500USD	500USD

Step Acquisition
Investment	B	C	170100	120	+	20%	USD240	USD240

Partial Div.
Investment	B	C	170100	140	-	30%	-465USD	-465USD

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Unit6: BalanceCarryForward AC660

Solution 16: Executing Carry Forward

Task 1:

Carry forward

1. Retained earnings items:

Specify/review that thefollowing retained earnings items are not carried

forwardontothemselves,buttotheitem251100RetainedEarnings-Prior

Years:

Field/Data Type Value

RetainedEarnings-CurrentYear 251200

Retained Earnings - CY Prior to First 251300

Consolidation

251350

Retained Earnings - ANI Prior to Proportion

Change 251400

RetainedEarnings-AppropriationTransfers 251500

RetainedEarnings-AppropriationDeductions 251600

RetainedEarnings-DividendsPaid 251620

RetainedEarnings-ClearingofDividendsPaid 251630

RetainedEarnings-BonusManagement 251700

RetainedEarnings-ClearingConsofInvestments 251800

RetainedEarnings-Appropriations

Minority interest items:

Use the same procedure for the minority interest items. Review that the

following entries exist. These items are carried forward to item 241100

Minorityinterest, retainedearnings–prioryears.

Continued on next page

416

Field/Data Type	Value
RetainedEarnings-CurrentYear Retained Earnings - CY Prior to First Consolidation Retained Earnings - ANI Prior to Proportion Change RetainedEarnings-AppropriationTransfers RetainedEarnings-AppropriationDeductions RetainedEarnings-DividendsPaid RetainedEarnings-ClearingofDividendsPaid RetainedEarnings-BonusManagement RetainedEarnings-ClearingConsofInvestments RetainedEarnings-Appropriations	251200 251300 251350 251400 251500 251600 251620 251630 251700 251800

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AC660 Lesson: Execution of Carry Forward

Field/Data Type Value

Min. Int. -Ret. Earn. -CurrentYear 241200

Min. Int. - Ret. Earn. - CY Prior to First 241300

Consolidation

241350

Min. Int. -Ret. Earn. -ANIPriortoProportion

Change 241400

Min. Int. -Ret. Earn. -AppropriationTransfers 241500

Min. Int. - Ret. Earn. - Appropriation 241600

Deductions

241620

Min. Int. -Ret. Earn. -DividendsPaid

241630

Min. Int. -Ret. Earn. -DividendsPaidClearing

241800

Min. Int. -Ret. Earn. -BonusManagement

Min. Int. -Ret. Earn. -Appropriations

Statistical items:

Usethesameprocedureforthestatisticalitems. Reviewthatthefollowing

entries exist.

TheseitemsarecarriedforwardtotheitemStat: RetainedEarnings-Prior

Years (951100).

Continued on next page

417

Field/Data Type	Value
Min. Int. -Ret. Earn. -CurrentYear Min. Int. - Ret. Earn. - CY Prior to First Consolidation Min. Int. -Ret. Earn. -ANIPriortoProportion Change Min. Int. -Ret. Earn. -AppropriationTransfers Min. Int. - Ret. Earn. - Appropriation Deductions Min. Int. -Ret. Earn. -DividendsPaid Min. Int. -Ret. Earn. -DividendsPaidClearing Min. Int. -Ret. Earn. -BonusManagement Min. Int. -Ret. Earn. -Appropriations	241200 241300 241350 241400 241500 241600 241620 241630 241800

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Unit6: BalanceCarryForward AC660

Field/Data Type Value

Stat. - Ret. Earn. - Current Year 951200

Stat. -Ret. Earn. -CYPriortoFirstConsolidation 951300

Stat. -Ret. Earn. -ANIPriortoProportionChange 951350

Stat. -Ret. Earn. -AppropriationTransfers 951400

Stat. -Ret. Earn. -AppropriationDeductions 951500

Stat. -Ret. Earn. - DividendsPaid 951600

Stat. -Ret. Earn. -DividendsPaidClearing 951620

Stat. -Ret. Earn. –BonusManagement 951630

Stat. – Ret. Earn. – Consolidation of Investments 951700

Clearing

951800

Stat. - Ret. Earn. –Appropriations

a) Items: Retainedearnings,MinorityInterestandStatistical

Thissolutioncoversexerciseallthequestionsinthestepstatement.

Menu Path:Tools: Accelerated SAP → Customizing → Exceute

Project → SAP Referenz IMG →Enterprise Controlling →

Consolidation → Data → Carrying forward Balances → Specify

FS Items to be Carried Forward

• Select New Entries

• Createanentryforeachitemtobecarriedforward. Theseentries

canbefoundintheexercisequestionabove. Ifentriesalready

exist, review that all required entries have been made in the

exercise

• Entereachitemastheitemintheoldfiscalyear,andmakethe

genericentry*forthesubitem, sothat allsubitemsarecarried

forward.

• Thedebitandcredititemsforthenewyearareidentical.

Continued on next page

418

Field/Data Type	Value
Stat. - Ret. Earn. - Current Year Stat. -Ret. Earn. -CYPriortoFirstConsolidation Stat. -Ret. Earn. -ANIPriortoProportionChange Stat. -Ret. Earn. -AppropriationTransfers Stat. -Ret. Earn. -AppropriationDeductions Stat. -Ret. Earn. - DividendsPaid Stat. -Ret. Earn. -DividendsPaidClearing Stat. -Ret. Earn. –BonusManagement Stat. – Ret. Earn. – Consolidation of Investments Clearing Stat. - Ret. Earn. –Appropriations	951200 951300 951350 951400 951500 951600 951620 951630 951700 951800

Field/Data Type

Value

951200 951300 951350 951400 951500 951600 951620 951630 951700 951800

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AC660 Lesson: Execution of Carry Forward

• Enteritem251100inthefirstsection,item241100inthesection

minorityinterest items,and 951100 in sectionstatistical items.

Enter subitem 100 in all sections.

Save your entries.

Task 2:

Defining a task:

1. Define task CARRY FWD.

CopythetaskgroupDATAforthedatamonitortoDATA2“Datamonitor

with carry forward”.

AddthetaskCARRYFWDtothetaskgroupDATA2.

Continued on next page

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Unit6: BalanceCarryForward AC660

Finally,assignthetaskgroupDATA2toyourdimensionforthefiscalyear

2003/003, for the period category 3.

a) DefinetaskCARRYFWDforcarryingforwardbalances.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→Data→Carryingforwardbalances→DefineTask

Select New Entries. Enter task name and texts. Task category is

Balance carry forward. Save.

SelecttaskgroupDATAandcopyitalongwithallsubentriestoDATA2.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→Data→DataMonitor→Definetaskgroup

Select task group DATA. Choose Copy as icon. Change name to

DATA2.

SelectCopyallwhenquestionedinthedialogbox.

Select task groupDATA2 and double-click theAssign tasks to task

group detail folder.

Then,addthetaskCARRYFWDasanewentry. Save.

Createanewentryforeffectiveyearcurrentyear+1,effectiveperiod

003,andperiodcategory3,andassigntaskgroupDATA2.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Data →Data Monitor →Assign Task Group to

Dimension

SelectNewEntries. EnterFYeffect2003,Periodeff. 003,Periodcat.

3, Data mon. task group DATA2.

Save.

Task 3:

Modify global parameters

1. Change the global parameters to year 2003/003 and run a balance carry

forwardforconsgroupG1fromthedatamonitor.

UseadatabaselistingintheInfoSystemtocheckthat thecontentsofthe

totals database are correct.

Then block the task.

Continued on next page

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AC660 Lesson: Execution of Carry Forward

Changetheparametersbackto year2002/012.

a) Global parameters:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation →DefineGlobalParameters

Changethefiscalyearandtheperiodto2003,period003.

Runthebalancecarryforwardfromthedatamonitor(whichyouaccess

fromtheinitialConsolidationapplicationscreen). Putyourcursorat

theintersectionbetweengroupG1andthetask,andchooseUpdaterun.

MenuPath:Accounting→EnterpriseControlling→Consolidation

→ Data Collection → Monitor

ToReviewDatabaselistingofTotalsRecords: FromwithintheData

Monitor:

MenuPath:Goto→Databaselistingoftotalsrecords

Task 4:

Carry forward

1. Adding missing items:

Youdeterminedthat an item for the appropriation of retained earnings is

missinginyour consolidationchartof accounts.

Createtheitem aswell astheotheritemsthat need to be assigned. Then

make the necessary settings in the IMG.

a) Adding missing items:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→MasterData→FSItems→User-definedChartof

Accounts→MaintainHierarchiesofChartofAccounts→Edititem

Create the following items:

Continued on next page

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Unit6: BalanceCarryForward AC660

Field/Data Type Value

withinstockholders’equity 250750Appropriations

FS item Value item

FS item type -

Debit/credit sign Liabilities/equity(B)

Where-applied indicator Breakdown 6000

categoryFS item

240750MinorityInterest

Breakdown category –Appropriations

FS item 6000

Where-applied indicator 950750 Stat.

Appropriations

Breakdown category

Statistical item

Carryforwardthenetbalance

6100

Check box

• Assign item 240750to item250750.

Menu Path: Tools → Accelerated SAP → Customizing

→ Execute Project → SAP Reference IMG → Enterprise

Controlling→Consolidation→ConsolidationFunctions→

AutomaticPostings→ConsolidationofInvestments→Selected

Items→SpecifyMinorityInterest Items

Inthiscase,noassignmentsneedtobemadetotheappropriation

itemsbecausetheretainedearningsarerecordedinthebalance

sheet.

• Assignstatisticalitem950750toitem250750.

Menu Path: Tools → Accelerated SAP → Customizing

→ Execute Project → SAP Reference IMG → Enterprise

Controlling→Consolidation→ConsolidationFunctions→

AutomaticPostings→Consolidationofinvestments→Selected

Items→DefineItemsforStatisticalEquityPostings

2. Entering further activities:

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Field/Data Type	Value
withinstockholders’equity FS item FS item type Debit/credit sign Where-applied indicator Breakdown categoryFS item Breakdown category FS item Where-applied indicator Breakdown category Carryforwardthenetbalance	250750Appropriations Value item - Liabilities/equity(B) 6000 240750MinorityInterest –Appropriations 6000 950750 Stat. Appropriations Statistical item 6100 Check box

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AC660 Lesson: Execution of Carry Forward

Settheglobalperiod/yearto003/2003,executethetaskDATAINPUT,and

enter additional activities:

Increase/Capitalization

Investment A B 170100 120 + 0% 400USD 400USD

Stock B 250100 120 500USD 500USD

Capital

Step Acquisition

Investment B C 170100 120 + 20% USD240 USD240

Partial Div.

Investment B C 170100 140 - 30% -465USD -465USD

a) Entering further activities:

Change the global parameters and enter the activities in the data

monitor as described.

3. Sorting activities:

Check and adjust the order of the activities:

Show the increase in capitalization for B prior to the amortization of

goodwill.

a) Sorting activities:

Modifythesequenceoftheactivitiesasfollows:

1. In the additional financial data choose Activities for Investee

Units.

Menu Path: Accounting → Enterprise Controlling →

Consolidation→DataCollection→Additionalfinancialdata

→Enter→Activities: InvesteeUnits

2. Goto GlobalSequencein changemode.

3. Selectanincreaseincapitalization for B.

4. PlacethecursorattheactivityAmortizationofgoodwill.

5. Choose Move activities.

6. Save the sequence.

4. Assigningthetaskgrouptothedimension;executingthetask:

AssignthetaskgroupCONStoyourdimensionforthenewfiscalyear(003/

2003).

Continued on next page

423

Increase/Capitalization
Investment	A	B	170100	120	+	0%	400USD	400USD
Stock Capital		B	250100	120			500USD	500USD

Step Acquisition
Investment	B	C	170100	120	+	20%	USD240	USD240

Partial Div.
Investment	B	C	170100	140	-	30%	-465USD	-465USD

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Unit6: BalanceCarryForward AC660

Intheconsolidationmonitor,executethetaskC/Iintestmodeandexamine

alloftheactivitiesfortheconsolidationgroupsG2andG1.

a) Assigningthetaskgrouptothedimension;executingthetask:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Assign task group to dimension

Onceagain,assignthetaskgroupCONStoyourdimensionfor003/

current year + 1.

Youstarttheconsolidationofinvestmentsintheconsolidationmonitor.

5. Resetting the parameters:

Changebacktheglobalperiod/fiscalyearto012/2002.

a) Resetting the parameters:

Changebacktheglobalperiod/fiscalyearto012/2002.

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AC660 Lesson: Execution of Carry Forward

Lesson Summary

You should now be able to:

• Statehowbalancecarry forward is executed

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

Related Information

•

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Unit6: BalanceCarryForward AC660

Lesson: Appropriation of Carry Forward

Lesson Duration: 20 Minutes

346

Lesson Overview

The lesson covers how the appropriation of retained earnings in the balance

sheetrequirescustomizingsettingsforthesubitemsoftheretainedearningsthat

arecarriedforwardtodifferentfinancialstatementitemsthanthemselves. You

willlearnhowtoidentifytheprocedurestomanagetheappropriationofretained

earnings in the balance sheet and the income statement. In addition, you will

beabletodifferentiatebetweenthetwoprocedurestomanageappropriationof

retainedearningsinthebalancesheetandintheincomestatement.

Lesson Objectives

After completingthislesson, you will beable to:

• Identifytheprocedurestomanagetheappropriationofretainedearningsin

thebalancesheet andin theincomestatement

• Differentiatebetween the two proceduresto manage the appropriationof

retainedearningsinthebalancesheetandintheincomestatement

Explainhowtomanagetheappropriationofretainedearningsinthebalancesheet

andtheincomestatement. Examinehowtheappropriationofretainedearningsin

thebalancesheet requirescustomizingsettingsforthesubitemsoftheretained

earnings that are carried forward to different financial statement items than

themselves. YouneedtorememberthatincontrasttoFI-LC,whenthefinancial

statementitemisabalancesheetiteminboththeoldyearandthenewyear,the

carry forward is not performed to itself and the new financial statement item.

Instead,itisonlyperformedonthenewfinancialstatementitem. Asaresult,you

donothavetoresetthefinancialstatementitemtozero,asearlier.

Business Example

Thegroup,G1,planstointroducetheSAPConsolidationbytheendofthisyear.

Youhavetocheckwhethertheappropriationofretainedearningsisreflectedin

thebalancesheetand,ifapplicable,carryforwardtheretainedearningssubitems

to theFS item, previousyear’sretained earnings.

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AC660 Lesson: Appropriation of Carry Forward

Appropriation of Balance Sheet

Figure 120: Balancecarryforward(AppropriationsinB/S)

Items: All appropriations items must be carried forward to the item,

Unappropriatedretainedearnings. Duetothefactthatbalancesheetitemscanonly

becarriedforwardtoidenticalitems,youneedtomakefurthersettingsinthiscase.

Using the menu option “Determine items to be carried forward”, maintain all

appropriations items and assign them to the item “Unappropriated retained

earnings”.

• Both the source and target items are balance sheet items. Notice that the

treatmentisdifferent. Thismeansthatthebalancesheetitemisnotcarried

forwardtoitself,butratheronlytothebalancesheetitemyouspecified.

• Incomestatementitemsarenotcarriedforwardbydefault.

Annualnetincomeinthebalancesheetandincomestatementmustbeidentical

bothbeforeandafterthecarryforward. Afterthecarryforward,thesumofallthe

income statement items must be zero.

Appropriation of Income Statement

Caution: Thisconstellationcouldnotevenbemodeledinreleasesprior

to4.0B.DuetothechangedlogiccomparedtoFI-LC,thesecustomizing

settings are especially tricky.

Youalsoneedtoknowthatbecausethefinancialstatementiteminthenewyearis

anincomestatementFSiteminthisconstellation, theannual netincomeinthe

balance sheet is carried forward both to itself and to the income statement FS

item “Unappropriated retained earnings”. In addition, an entry is required for

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Unit6: BalanceCarryForward AC660

theannualnetincomeintheincomestatementforitself. Otherwise,theincome

statementFSitemsarenotcarriedforward. InFI-LC,anentrywithfromfinancial

statement item“annual net income”intheincomestatement tounappropriated

retainedearningsintheincomestatementwouldbesufficient.

Figure 121: Balancecarry forward (Appropriations in I/S)

Forsubsequentappropriationofretainedearningstotheincomestatement,you

also need to make certain settings for the items to be carried forward. In this

case, youassignanon-balancesheetitem,Unappropriatedretainedearningsin

I/S, to the balance sheet item, Retained earnings. This, in turn, meansthat the

balancesheetitemiscarriedforwardtothesameitem,(1),andadditionallytothe

assigned income statement item, (2).

Youmustalsomakeanassignmentintheincomestatementforthebalancesheet

retainedearnings. Thisisalsotobecarriedforwardtothesameitem,(3). This

ensuresthattheretainedearningsareidentical inthebalancesheetandincome

statement.

Demonstration: Balance carry forward

Purpose

TodemonstratethecarryforwardlogicoftheindividualFSitemtypes

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

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AC660 Lesson: Appropriation of Carry Forward

1. Demonstratethe“Carryforwardfinancialstatementitem”indicatorinthe

consolidationchartofaccountsforstatisticalfinancialstatementitems. The

fielddoesnotappearforbalancesheetorincomestatementFSitems.

2. Demonstratethe“Carryforwardversions”indicatorinversionmaintenance.

3. Showthedefaultsubiteminmaintenanceofthesubitemcategories.

4. Showthecarryforwardsubitemfor thesubitems. Showthesubitemsfor

subitemcategory1and,incomparison,forsubitemcategory2.

5. Showthecustomizingsettingsforcarryforwardfinancialstatementitems.

6. Pointoutagainthatthetrainingsystemcontainstheappropriationofretained

earnings in the balance sheet.

7. Emphasizethat“*”isenteredassubitemforthefinancialstatementitemin

thepreviousyear,otherwiseallthesubitemswouldhavetobelisted. Inthe

newyear,everythingiscarriedforwardtosubitem100,“Openingbalance”.

8. Explainthatataskisalsorequiredforthebalancecarryforward,andthatit

isthefirst taskthatisstarted inthedatamonitor

9. DisplaytaskgroupDATA2andshowthatitwasassignedtoyourdimension

for the new year and period 003.

10. Change the global parameters to the new fiscal year, period 003 (which

activatestaskgroupDATA2)andstartthebalancecarryforward in2003.

Explain the parameters.

11. Showthedatabaselistingofthetotalsrecordsintheinfosystem,andshow

thatthebalancecarryforwardperiodwasupdatedinthedetailscreen. Also

pointoutthatseparatedatarecordsexistfortheindividualpostinglevels.

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Unit6: BalanceCarryForward AC660

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion.Feelfree

to use your own additional questions.

Discuss appropriation of carry forward.

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AC660 Lesson: Appropriation of Carry Forward

Lesson Summary

You should now be able to:

• Identifytheprocedurestomanagetheappropriationofretainedearningsin

the balancesheet and intheincome statement

• Differentiatebetween thetwo proceduresto managethe appropriation of

retainedearningsinthebalancesheetandintheincomestatement

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UnitSummary AC660

Unit Summary

You should now be able to:

• Statehowbalancecarry forward isexecuted

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

• Identifytheprocedurestomanagetheappropriationofretainedearningsin

thebalancesheet andin theincomestatement

• Differentiatebetween the two proceduresto manage the appropriationof

retainedearningsinthebalancesheetandintheincomestatement

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AC660 Test Your Knowledge

Test Your Knowledge

351

1. Balancesheetitemsarenotcarriedforwardtothemselvesbydefault.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. How would you ensure that in a fixed-asset movement schedule, all the

current year’s transactions are carried forward to the subitem “Opening

balance”?

3. Howcanyouensurethatretainedearningsareidenticalinthebalancesheet

and in the income statement?

4. Whyisitrequiredtoassignanon-balancesheetitemtothebalancesheet

item “Retained earnings” for appropriation of retained earnings to the

income statement?

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TestYourKnowledge AC660

Answers

352

1. Balancesheetitemsarenotcarriedforwardtothemselvesbydefault.

Answer: False

All balance sheet items are automatically carried forward to themselves

by default.

2. How would you ensure that in a fixed-asset movement schedule, all the

current year’s transactions are carried forward to the subitem “Opening

balance”?

Answer: Assigning a carry forward subitem to each subitem and then

making the carry forward in the next year ensures that in a fixed-asset

movementschedule,allthecurrentyear’stransactionsarecarriedforward

to the subitem “Opening balance”.

3. Howcanyouensurethatretainedearningsareidenticalinthebalancesheet

and in the income statement?

Answer: Youcanensurethatearningsareidenticalinthebalancesheetand

intheincomestatementbymakinganassignmentintheincomestatement

forbalancesheetretainedearningsandcarryingforwardthisassignmentto

the same time.

4. Whyisitrequiredtoassignanon-balancesheetitemtothebalancesheet

item “Retained earnings” for appropriation of retained earnings to the

income statement?

Answer: Theassignmentofanon-balancesheetitemtothebalancesheet

item“Retainedearnings”forappropriationofretainedearningstotheincome

statementmeansthatthebalancesheetitemiscarriedforwardtothesame

itemandadditionallytotheassignedincomestatementitem.

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Unit 7

Information System

353

Give the participants an overview of the different reporting options in SAP

Consolidation: JournalentryreportsDrilldownreportingInteractiveExcelPutthe

unitincontextforthecoursebyexplainingthatinadditiontotheconsolidation

charts of accountsandother customizing objects, SAP Consolidation supplies

comprehensivestandardreportingfunctions. Aneasy-to-usereporttreestructures

thereports. Itcanbecustomizedforspecificcompaniesandemployees. Explain

thatincaseofdrilldownreporting,whileenduserscanviewpredefinedreports,

diagrams,andtextsinthereportportfolio,drilldownreportingrepresentsdifferent

businessviewsif endusersselectasensiblecombinationofcharacteristicsand

key figures.

Unit Overview

This unit provides an overview of the different reporting options in SAP

Consolidation: Journalentryreports,Drilldownreporting,andInteractiveExcel

Unit Objectives

After completing thisunit, you will beableto:

• Call upandevaluatereportsfromtheSAP system

• Usejournalentrylayoutsforjournalentryreporting

• State the principles of drilldown reporting

• Describethe architectureof drilldownreporting

• Identify the types of drilldown reports

• Describehowreport execution iscarried out

• Design drilldownreportsin ahierarchy display

Unit Contents

Lesson: Reports for Consolidation ...........................................437

Demonstration: Information System - Journal entry reporting........440

Exercise 17: Journal Entry Reporting....................................443

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Unit7: InformationSystem AC660

Lesson: Drilldown Reporting ..................................................449

Exercise 18: Drilldown Reporting ........................................473

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