AC660_EN_Col51_FV_Inst_A4 (第2页) | ERP软件技术分享

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Unit2: MasterData AC660

Therelationshipsbetweenthecompaniesaremodeledinahierarchy.

Parallel Hierarchies

A dimension defines a specific expression of group reporting, for example,

companyconsolidation,businessareaconsolidation,orprofitcenterconsolidation.

Dimension-specific:

Organizational units, control data

Non-dimension-specific:

Consolidationchartsofaccounts,consolidationversions. Thedatafromdifferent

views can be analyzed together in reports.

The consolidation units and groups are hierarchically assigned to a top

consolidation group.

Adimensionalwayscontainsatleastonehierarchystructure.

You can define several hierarchies within a dimension according to different

legal or internal requirements. For example, the“businessareaconsolidation”

dimension could include:

• Amodelofthebusinessareaswithregardtothelegalcompanies.

• Abreakdownofthecorporategroupbycorporatearea.

Variable Hierarchy Depth

Defineconsolidationunits at anyhierarchy level.

Figure 9: Consolidation Units and Groups

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AC660 Lesson: Consolidation Structure

Dimensionsarespecificviewson groupreporting. Theyincludeconsolidation

types,suchascompanyconsolidation,businessareaconsolidation,orprofitcenter

consolidation.

Inadimension,youdefinethegroupstructureasahierarchyofconsolidationunits

andgroups. Youcanmanageseveraldimensionsinparallelinthesystem.

Thecompanyformsthebasisforthegenerationofconsolidationunits.

Theconsolidationunitisthesmallestelementofthegroupstructureforwhicha

complete consolidation can take place.

Thebusinessobjectconsolidationgroupisauser-definedgroupofconsolidation

unitscreatedforconsolidationandreportingpurposes.

Figure 10: Parallel Hierarchies

In a dimension, hierarchies are structured sets of consolidation units and

consolidationgroups. Theyaredefinedbytheirtop-mostconsolidationgroup. As

aresult,agivendimensioncanrepresentoneormoreconsolidationtypes.

Anyconsolidationunitorgroupcanexistinanynumberofhierarchies.

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Unit2: MasterData AC660

Figure 11: Variable Hierarchy Depth

You can create anynumber of hierarchy levels.

The number of hierarchy levels can vary in the different branchesof the same

hierarchy.

IntheabovescenariowithdatafromProfitCenterAccounting,consolidationunits

arecombinations of company and profit center.

WhenyouusetheconsolidationwithintegrationtoProfitCenterAccounting,then

yougeneratetheconsolidationunitsandgroupsfromtheorganizationalunitsof

operational applications.

Theconsolidationgroupsarederivedfrom the profit centersandthehierarchy

nodes. Theconsolidationunitisformedfromtheprofitcenterandthecompany.

Demonstration: Creating a Dimension and the Existing

Consolidation Group Hierarchy

Purpose

To demonstrate the creation of dimensions

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

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AC660 Lesson: Consolidation Structure

1. Createa new dimension, such as 99, without a template (!). Explain the

settingsyouhavetoconfigure. Thenshowhowtheinstructor’sdimension

has been defined.

Characterizethe hierarchy of theconsolidation groupsin your instructor

example.

Ledger

Theledgerisarangeoftotalstable,ECMCT.Itcontainsdefinitionsforthedata

records that you use during a system session.

ThedataintotalstableECMCTcanbemanagedinthreecurrencies:

• Transaction currency

• Currency of the consolidation unit

• Ledger currency

Theledgercurrencydeterminesthecurrencyoftheconsolidationgroup.

Hint:

• SAP supplies standard ledger 1C with ledger currency USD for

consolidation.

• Thisledger shouldnot beusedfor productiondirectly. Instead, it

shouldbeusedasatemplateforcreatingacustomer-specificledger.

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Unit2: MasterData AC660

Figure 12: Ledger

Contains the transaction figures and documents that show the changes in the

valuesandquantitiesthataretheoutcomeofaccountingtransactions. Thevalues

ofthetransactionfiguresaresavedin16periodsandinoneperiodforthebalance

carriedforward. Youassignaledgertoeachconsolidationgroupinthemaster

recordoftheconsolidationgroup. ThedataintheECMCTtotalstablecanbe

managed in three currencies:

ThedataintheECMCTtotalstablecanbemanagedinthreecurrencies:

• Transaction currency

• Currency of the consolidation unit

• Ledger currency: The ledger currency indicates the currency of the

consolidation group.

Example:

YouwanttoconsolidatetwoconsolidationgroupsinUSDandEURO.Youneed

twoledgersfor thispurpose. Atthegrouplevel, youcopy the valuesfromthe

EURO ledger into the USD ledger.

SAPdeliversthestandardledger"1C"for consolidation. Thisledger isnotfor

useinalivecustomersystem. Pleasecreateanewledger usingledger "1C"as

a copy template.

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AC660 Lesson: Consolidation Structure

Versions

Data is managed within the version.

Explaintheversionconcept,whichincludesvariousspecialversions.

The special versions contain configuration steps e.g., the special version for

currency translation.

The system lets the customer define different redundancy-free consolidation

versions,whichallowdifferentdatatobeconsolidatedindifferentways.

Consolidation Group, Ledger, Version

Thisgraphicillustratestheuseofversionsandspecialversions.

The only consolidation group here consists of the units Germany, USA, and

Canada.

If groupfinancial statements arerequiredin both USDand in EURO,then the

sameconsolidationgroupmustbemanagedinoneUSDandoneEUROledger.

Theledgerisassignedtoaconsolidationgroupinitsmasterrecordandissavedin

thespecialledgerversion. Thismeansthatasecondledgermustbeassignedto

the same consolidation group.

However,thisassignmentcanonlybemadeinasecondledgerversion.

Therefore, youneed twodataversions, onewithledgercurrencyUSDandone

with EURO.

Thedefinitionofbothdataversionsisidentical,exceptforthedifferentledgers.

Thesearesavedinaspecialversion(theledgerversion)andassignedtothedata

versions.

Versionsandspecialversionsaredealtwithattheendofthecourse, intheunit

“Versions”.

Pleaseemphasizethatthisconstructionisonlyneededifasubgroupneedsto

createstatementsinacurrencythatdiffersfromthecurrencyoftheoverall

group.

• Different ledgers are only needed if consolidation groups with multiple

group currencies are to be created.

Example:

ConsolidationunitsGermanyandSwitzerlandareincluded intwosetsof

consolidatedstatements: oneinUSDollarsandoneinEURO.

• Different ledgers are only needed if consolidation groups with multiple

group currencies are to be created.

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Unit2: MasterData AC660

Example:

ConsolidationunitsGermany andSwitzerlandareincludedin twosetsof

consolidatedstatements: oneinUSDollarsandoneinEURO.

• Consolidation data is collected by ledger.

Collected data can be copied from one ledger to another – data entry is

performed only once.

• Consolidationstepsareperformed by ledger.

Hint: Defining a Version:

• Individualfinancialstatement: Inventoryvaluationscanbedifferent

for a local commercial dimension, a tax-based dimension, or a

corporate dimension. The valuation results from the individual

valuationsinthesub-ledgersarepostedsummarizedtotheseparate

financialaccountingaccounts. Thedifferentaccountassignmentsto

profitabilityanalysisstructuresgeneratethedifferentbalancesheets

andprofitandlossstatementsintheindividualfinancialstatement.

Thisallowsyoutomanageparallelgroupfinancialstatements,each

basedondifferentstatutoryaccountingrequirements.

• Theversionsareusedinconsolidationtomanageseparatedatasets

intheconsolidationdatabaseandallowalternativeconsolidations.

Thisallowsyou,forexample,tomanageandconsolidatedifferent

datacategories,suchasactual,planned,orbudgetdata.

• Youcanalsoperformsimulations,forexample,basedonchanging

exchangeratesorchangestothecorporatestructure.

• A consolidation version consists of special versions. These are

methodsandtasksthatcoverthedifferentconsolidationareas. This

makeispossibletodefineredundancy-freeconsolidationversions

thatonlydifferinoneormoreareas,butotherwiserefertothesame

special versions.

Example:

Version 1: Consolidation group “World”containsdataaccording

to GOB and manages valuesin EURO Version 2: Consolidation

group“World”containsdataaccordingtoUS-GAAPandmanages

values in USD.

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AC660 Lesson: Consolidation Structure

Figure 13: Versions

Valuationscandifferdependingonwhethertheyarecarriedoutfromthepointof

viewoflocaltradelaworforthecorporatevaluationofthegroupdata.

In Consolidation, the versions serve to maintain separate datasets in the

consolidationdatabasesothatalternativeconsolidationscanbemanaged. This

meansthatvariousdatacategories,suchasactual,plan,andbudgetdata,canbe

maintained and consolidated.

You can also carry out simulations on the basis of different exchange rates or

changes in the group structure.

Aconsolidationversioniscomposedofspecialversions,whicharemethodsand

tasks that cover the various areasof consolidation. This enables you to define

variousconsolidationversionsthatdifferinonlyoneorafewareas,butotherwise

indicate the same special version.

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Unit2: MasterData AC660

Figure 14: Consolidation Group, Ledger, Version

You assign a ledger to each consolidation group in the master record of the

consolidation group.

The system saves the assignment in a special ledger version. This means that

you can assign different ledgers, and similarly different consolidation group

currencies,toaconsolidationgroupindifferentconsolidationversions.

Demonstration: Master Record Ledger, Version,

Consolidation Unit, Consolidation Group, and

Hierarchy

Purpose

Todemonstratethecreationfohierarchiesandexplainthesettingsintheledger

master record

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. Explainthemainsettingsintheledgermasterrecordofledger1C.

Thenshowthedefinitionofconsolidationversion100intheIMG.

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AC660 Lesson: Consolidation Structure

Intheglobalparameters,changethedimensiontotheoneyoujustcreated.

Createanewhierarchy,suchasH2,withconsolidationgroupG1,towhich

the two consolidation units A and B are assigned. When defining the

consolidationunits,pointoutthefunctionoftheMasterdatamaintenance

and inheritance field.

Thenexplain themost importantfieldsin theindividual detailedscreens.

Emphasizethesettingforthefiscalyearvariantandtheparentindicator,so

theparticipantsdonotforgettosetthesefieldsduringtheexercises.

Then change the setting for the dimension in the global parameters and

demonstratehierarchyH1indimension50oftheinstructor’sexample.

Pointoutthattheunitsandgroupswithinthehierarchycanalsobeedited

individually, andthatmasschanges canbeperformedfor allunitsand/or

groups.

Hint: Inthecontextofthemasterdatamaintenanceforconsolidation

groups,explainthedefinitionandimportanceoftheconsolidation

frequency.

Please note that IMG places the definition of the consolidation

frequenciesafterthedefinitionoftheconsolidationgroups.

The subject of consolidation frequencieswill bediscussed again

together with the financial data type

Caution: If you want to show the navigation options within the

hierarchy, such as reassigning consolidation units, point out that

hierarchy changes have noeffect on theadditional financial data

(such asinvestments) in themaster data!

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Unit2: MasterData AC660

Consolidation into Units and Groups

Figure 15: Consolidation Unit

Theconsolidationunitisthesmallestelementofthegroupstructureforwhicha

complete consolidation can take place.

This Business Object is dimension-dependent and can have different

characteristics, such as company, business area within a company, and profit

center within a company.

Someofthemasterdataandcontrolparametersarevalidonlyinconjunctionwith

otherdata. Thelocalcurrencyandthefinancialdatatypesaredependentonthe

fiscalyear effective, andthetranslationmethodisdependentonthetranslation

version.

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AC660 Lesson: Consolidation Structure

Figure 16: Consolidation Group

Aconsolidation groupisauser-defined combinationofmultiple consolidation

units or consolidation groups for consolidation and reporting purposes. It

represents the structure of the group.

Consolidationgroupsandconsolidationunitsaredependentonthedimension.

Each consolidationunit can beincluded indifferent consolidationgroups, and

eachconsolidationgroup,inturn,canbeincludedindifferenthierarchies.

Sinceconsolidationgroupsaredimension-dependent,themasterdatacreatedfor

theconsolidationgroupsisvalidonlyintherelevantdimension.

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Unit2: MasterData AC660

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AC660 Lesson: Consolidation Structure

Exercise 1: Consolidation Structure

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define the global parameters

• Check the global system settings

• Createmasterrecordsforconsolidationgroups/consolidationunits

• Define a consolidation group hierarchy

• Insert master data in a hierarchy

Business Example

ThegroupG1planstointroducethecomponentConsolidationoftheSAPsystem

by the end of 2002.

Corporate management wantsto prepareconsolidated financial statements for

December 2002 using the SAP system.

GroupG1requiressupportfromexperiencedSAPconsultants. Themanagement

of your company creates a prototype for a presentation to be presented to the

steering committee of group G1.

The competitors will be judged on the outcome of this presentation, and the

contractforimplementationofSAPConsolidationawardedaccordingly.

You have been asked by the management of your consulting firm to build a

prototypewithacolleaguewithinthenext5days.

Task 1:

Define a dimension

1. Define a dimension using the code, XY.

XY = 50 + your group number

Example: Group 14 uses the dimension, 64.

What you enter:

a) Short andmediumtext for thedimension:

b) Dimension, XY

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Unit2: MasterData AC660

c)Consolidationunit/consolidationgroup: Fieldlength,3.

d) Define all the output fields for the consolidation units and groups as

optional in the screen selection settings.

Task 2:

Ledger:

1. Ledger:

Youarecreatingconsolidatedstatementsinthecurrency,USD,andwillbe

using theledger, US, which isalreadycreated.

CheckthattheledgercurrencyofledgerUSmatchestheoneusedinyour

prototype, which is USD.

Findoutwhichcurrencyisusedinthestandardledger,1C.

Task 3:

Global session parameters:

1. Define the global session parameters:

a) Dimension XY (see section Task 1)

b) Ledger “US” in USD

c)Actualversion100(providedinthestandardsystem)

d) Period 012, 2002

e) (Group G1 will consolidate in the implementation year––period

012/2002––using the SAP system.)

f)ChartofaccountsXY(whereXY=50+yourgroupnumber),whichhas

already been defined by your colleague.

Task 4:

DefinehierarchyH1(H1Group##)forstatutoryconsolidation.

1. DefinehierarchyH1 for statutoryconsolidation.

a) Assign the consolidation groups (CGs) and consolidation units (CUs)

A-Etothishierarchyasrequired,usingtheinformationonthestructureof

corporategroupG1,asprovidedbythesteeringcommittee.

b)CreateconsolidationunitsA,B,C,DandE:ConsolidationunitAbelongs

toCGG1; ConsolidationunitsB-EbelongtoCGG2.

c)Thesteeringcommitteehasprovidedyouwiththefollowinginformation

to help you create master data:

Continued on next page

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AC660 Lesson: Consolidation Structure

Enterprise Structure

- CU A, B, C, E: Corporate office USA

- CU D: Corporate office Germany

- Local currency: The country’scurrency

Note: CountrycurrencyforGermany: EUR

- CU A: Parent company of CG G1

- CU B: Parent company of CG G2.

Note: Tolocatetheparent indicator, inthemasterdatarecordof

the CG go to Assignments tab.

Data Transfer Methods

-ConsolidationunitsB,C,D,andEdonotuseanSAPsystem,andtherefore

reporttheirfinancialdatabysendinganMSExcelfiletothecorporateoffice.

- Consolidation unit A sendsits dataonpaper to the group headquarters,

where the data is entered manually.

Fiscal year variant

-Allunitsuseafiscalyear(FY)variant,whichconsistsofacalendaryear

and 4 special periods (K4).

Note: You define the FY variant in Consolidation Group

MaintenancebyselectingGoto→FYvariant.

Consolidation frequency

Consolidation groupsG1 and G2 disclose consolidated statementsat the

end of each quarter.

Generate sets before exiting the hierarchy.

2. Demonstratethenavigationwithinthenewhierarchy:

FullycollapsethehierarchyandusethesearchfunctiontofindconsunitA.

.FocusthehierarchydisplayonconsgroupG2andthenbackonG1.

3. Createa“dummy”defaultpartnerunitforyourdimension:

A default consolidation unit must be established for each dimension.

This default CU is required for the data collection task (Unit 4) and the

ConsolidationofInvestmenttask(Unit6)tobesuccessful.

Continued on next page

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Unit2: MasterData AC660

- Create a new consolidation unit “999”by copying consolidation unit

“999”from dimension 50. This will be used as a default partner unit for

your dimension

-Assignthisnewconsolidationunit“999”toyourdimensionasthedefault

partner unit.

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AC660 Lesson: Consolidation Structure

Solution 1: Consolidation Structure

Task 1:

Define a dimension

1. Define a dimension using the code, XY.

XY = 50 + your group number

Example: Group 14 uses the dimension, 64.

What you enter:

a) Short andmediumtext for thedimension:

b) Dimension, XY

c)Consolidationunit/consolidationgroup: Fieldlength,3.

d) Define all the output fields for the consolidation units and groups as

optional in the screen selection settings.

a) Defining a dimension

MenuPath: Tools→Customizing→IMG→EditProject→SAP

Reference IMG → Enterprise Controlling → Consolidation →

MasterData→DefineDimensions→CreateDimension

Donotuseanother dimensionasatemplate.

ChooseEnter. OntheDimensionCreatescreen,enterDimensionXY

inthe Short text and Medium textfields.

SubstituteXYwith50+your groupnumber.

Enter 03 in the fields Length of consolidation unit and Length of

consolidation group.

ChooseScreenselectionCUandScreenselectionCGtogotothedetail

screens. Enter1forallthefieldstospecifythattheyareoptional. Use

the green arrow to come back out.

Save your entries.

Task 2:

Ledger:

1. Ledger:

Youarecreatingconsolidatedstatementsinthecurrency,USD,andwillbe

using the ledger, US, whichisalreadycreated.

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Unit2: MasterData AC660

CheckthattheledgercurrencyofledgerUSmatchestheoneusedinyour

prototype, which is USD.

Findoutwhichcurrencyisusedinthestandardledger,1C.

a) BothLedger“1C”andLedger“US”usethecurrencyUSD.Toviewthe

ledger definitions, choose:

MenuPath: Tools→Customizing→IMG→EditProject→SAP

Reference IMG → Enterprise Controlling → Consolidation →

MasterData→Currencies→DefineLedgers→DisplayLedger

Double click to view the details.

Sinceledger“US”usesthecurrencyUSD,youdonotneedtochange

anysettings becauseyoualso want to use the ledger currency USD

for your prototype.

Task 3:

Global session parameters:

1. Define the global session parameters:

a) Dimension XY (see section Task 1)

b) Ledger “US” in USD

c)Actualversion100(providedinthestandardsystem)

d) Period 012, 2002

e) (Group G1 will consolidate in the implementation year––period

012/2002––using the SAP system.)

Continued on next page

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AC660 Lesson: Consolidation Structure

f)ChartofaccountsXY(whereXY=50+yourgroupnumber),whichhas

already been defined by your colleague.

a) Session parameters:

Toset your global parameters, you choose:

MenuPath: Tools→Customizing→IMG→EditProject→SAP

Reference IMG → Enterprise Controlling → Consolidation →

Define Global Parameters

Alternatively, you can choose Global Parameters in the initial

Consolidation application screen.

Enter the following:

Field/Data Type Value

Dimension XY (XY = 50 + your group

number)

Version 100

Year Current Year

Period 12

Conschartofaccounts XY (XY = 50 + your group

number)

Ledger US

Task 4:

DefinehierarchyH1(H1Group##)forstatutoryconsolidation.

1. DefinehierarchyH1for statutoryconsolidation.

a) Assign the consolidation groups (CGs) and consolidation units (CUs)

A-Etothishierarchyasrequired,usingtheinformationonthestructureof

corporategroupG1,asprovidedbythesteeringcommittee.

b)CreateconsolidationunitsA,B,C,DandE:ConsolidationunitAbelongs

toCGG1; ConsolidationunitsB-EbelongtoCGG2.

c)Thesteeringcommitteehasprovidedyouwiththefollowinginformation

to help you create master data:

Enterprise Structure

- CU A, B, C, E: Corporate office USA

- CU D: Corporate office Germany

Continued on next page

Field/Data Type	Value
Dimension Version Year Period Conschartofaccounts Ledger	XY (XY = 50 + your group number) 100 Current Year 12 XY (XY = 50 + your group number) US

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Unit2: MasterData AC660

- Local currency: The country’s currency

Note: CountrycurrencyforGermany: EUR

- CU A: Parent company of CG G1

- CU B: Parent company of CG G2.

Note: Tolocatetheparentindicator, inthemasterdatarecordof

the CG go to Assignments tab.

Data Transfer Methods

-ConsolidationunitsB,C,D,andEdonotuseanSAPsystem,andtherefore

reporttheirfinancialdatabysendinganMSExcelfiletothecorporateoffice.

- Consolidation unit A sendsitsdataon paper to the group headquarters,

where the data is entered manually.

Fiscal year variant

-Allunitsuseafiscalyear(FY)variant,whichconsistsofacalendaryear

and 4 special periods (K4).

Note: You define the FY variant in Consolidation Group

MaintenancebyselectingGoto→FYvariant.

Consolidation frequency

Consolidation groupsG1 and G2 disclose consolidated statements at the

end of each quarter.

Generate sets beforeexiting the hierarchy.

a) DefiningaconsolidationunitandconsolidationgrouphierarchyH1.

Thissolutionforthissectionconsistsoftwelve(12)distinctsteps.

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAPReferenceIMG→EnterpriseControlling→Consolidation→

MasterData→Organizational Units→Consolidation Groups→

MaintainHierarchies→MaintainConsolidationGroupHierarchy

→ Choose

Alternatively,youcanchooseAccounting/EnterpriseControlling→

Consolidation→MasterData→Consolidationgroups→Hierarchy

→MaintainintheConsolidationapplicationscreen.

Place your cursor on the dimension and chooseCreateor themenu

item: Consgroup hierarchy → Create .

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AC660 Lesson: Consolidation Structure

EnterH1intheHierarchyfieldandH1groupXYintheDescription

field(##isyourgroupnumber). ChooseContinue.

Placeyourcursoronthehierarchynodethatyouhavejustcreated,and

chooseCreate(orusethemenupath). CreatethetopconsgroupG1

withthedescriptionCGG1, andchooseContinue.

NowselectthetopconsgroupG1andchooseCreate.

IntheSelectionUnitorgroupdialogbox, addAtothehierarchyby

enteringAunderConsunitandenteringUnitAasmediumtext. Under

Create neworg units as master data select the indicatorCons unit.

Select Continue.

AftercreatingconsunitA,placeyourcursoronG1again,andchoose

CreatetoaddtheconsgroupG2tothehierarchy.

IntheSelectionUnitorgroupdialogbox,addG2tothehierarchyby

enteringG2underConsunitandCGG2asmediumtext. UnderCreate

neworgunitsasmasterdataselecttheindicatorConsgroup. Select

Continue.

PlaceyourcursoronG2anddefinetheconsolidationunitsforgroup

G2 by choosing Create.

In the Selection Unit or group dialog box, add B,C,D, and E to the

hierarchy by entering B,C,D, and E under Cons unit and entering

mediumtexts. UnderCreateneworgunitsasmasterdataselectthe

indicator Cons unit. Select Continue.

Inmasterdatamaintenance,double-clickconsunitAinthehierarchy

andmakethefollowingentriesintheappropriatefields:

Field/DataType Value

Shortandmediumtext Cons unit X(substitute X with the

correspondingunitA,B,C,D,orE)

Country US(forunitsA,B,C,andE)DE(forunit

D)

Language EN(forunitsA,B,C,andE)DE(forunit

D)

Local currency USD(forunitsA,B,C,andE)

UNT (for unit D)

ChoosetheCorrespondencetabtoaddmoredetailforconsunitmaster

data.

Continued on next page

Field/DataType	Value
Shortandmediumtext	Cons unit X(substitute X with the correspondingunitA,B,C,D,orE)
Country	US(forunitsA,B,C,andE)DE(forunit D)
Language	EN(forunitsA,B,C,andE)DE(forunit D)
Local currency	USD(forunitsA,B,C,andE) UNT (for unit D)

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Unit2: MasterData AC660

Field/DataType Value

Names1 and 2 Cons unit X(substitute X with the

correspondingunitA,B,C,D,orE;the

sameappliestoStreetandCity.

Street X Street

City X City

Choose: Goto → FY variant.

In the screen Change View “ Fiscal Year Variant Assignments”:

Overview,chooseNewentriesandentertheledgerUSandfiscalyear

variantK4foreachconsolidationunitandgroup.

SaveyourentriesandchooseExittoreturntotheConsolidationgroup

hierarchy Change screen.

ChoosetheDataCollectiontabtoenterthedatatransfermethod. Save

your entries before exiting.

• Datatransfer method: FlexibleUpload(forconsunitsB,C,D,

andE)andOnlineDataEntry(forconsunitA)

NowputyourcursoronconsunitsB-E,double-click,andmaintainthe

masterdataforB,C,D,andEinthesameway,aslistedinsteps6-10

above.

MaintainthemasterdataforconsgroupsG2andG1.

Putyourcursoronthegroupthatyouwanttoeditinthehierarchyand

double-click to go to the master data.

Younavigatewithinandbetweentheindividualdetailscreenaswith

the cons units.

Enter the following:

Field/DataType Value

Master Data:

Cons frequency 4

Country US

Language EN

Ledger US

Names1 and 2 ConsolidationgroupG1andG2

Continued on next page

Field/DataType	Value
Names1 and 2	Cons unit X(substitute X with the correspondingunitA,B,C,D,orE;the sameappliestoStreetandCity.
Street	X Street
City	X City

Field/DataType	Value
Master Data:
Cons frequency	4
Country	US
Language	EN
Ledger	US
Names1 and 2	ConsolidationgroupG1andG2

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AC660 Lesson: Consolidation Structure

Street G1 Street and G2 Street

City G1 City and G2 City

Parentindicator(PU) useA forG1andB forG2

Hint: Parentindicator: Youcanfindthisindicatorbychoosing

the Assignments tab on the Consolidation group hierarchy

Change screen

Whenyouhavefinishedmaintainingthemasterdataandhavesaved,

youneedtogeneratesetsforReportWriterreportsbeforeexitingthe

hierarchy. SelecttheGeneratesetsiconontheiconbar.

2. Demonstratethenavigationwithinthenewhierarchy:

FullycollapsethehierarchyandusethesearchfunctiontofindconsunitA.

.FocusthehierarchydisplayonconsgroupG2andthenbackonG1.

a) Navigating inand changing ahierarchy:

GobacktoMaintainConsolidationGroupHierarchy.

• Tocollapseanentirehierarchy,clickontheCollapselevelicon

on the icon bar.

YoucanfindaCUorCGusing: Edit →Findandenteringtheunit

or group concerned.

TogotoG2 inthehierarchychoose: Edit →Setfocus(orclickthe

correspondingicon) after positioningat G2.

Select XY\H1\G1 in the header of thelist screen to return to initial

view of hierarchy.

3. Createa“dummy”defaultpartnerunitforyourdimension:

A default consolidation unit must be established for each dimension.

This default CU is required for the data collection task (Unit 4) and the

ConsolidationofInvestmenttask(Unit6)tobesuccessful.

- Create a new consolidation unit “999”by copying consolidation unit

“999”from dimension 50. This will be used as a default partner unit for

your dimension

Continued on next page

Street	G1 Street and G2 Street
City	G1 City and G2 City
Parentindicator(PU)	useA forG1andB forG2

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Unit2: MasterData AC660

-Assignthisnewconsolidationunit“999”toyourdimensionasthedefault

partner unit.

a) Creating a dummy default partner unit

Definingadefault partnerconsolidationunit

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAPReferenceIMG→EnterpriseControlling→Consolidation→

Master Data → Organizational Units → Consolidation Units →

Maintainconsolidationunitsindividually→CreateConsolidation

Unit → Choose

Enter “999” for Consolidation unit and Copy from Dimension50,

Consoidation unit “ 999 ”. Save.

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAP Reference IMG → Enterprise Controlling → Consolidation

→MasterData→FinancialStatement Items→sub-assignments

→ Define default values for sub-assignments → Change default

values → Choose

On the line Partner unit, click on Dflt values button. Find your

dimension##(50+yourgroupnumber)andEnterconsunit“999”

in the Default valueforPartner field. Save.

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AC660 Lesson: Consolidation Structure

Lesson Summary

You should now be able to:

• Describethe purposeand use of Dimension

• Explain how dimension can be used

• Explainhowtoworkwithaledgerforaconsolidationgroup

• Evaluateandstatetheadvantageofusingaversionforconsolidation

• Describeaconsolidationunitandaconsolidationgroup

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Unit2: MasterData AC660

Lesson: Consolidation Chart of Accounts

Lesson Duration: 50 Minutes

Lesson Overview

This lesson will help you understand financial statement item and its

characteristics. Tobeginwith,youwilllearnaboutthestructureofaconsolidation

chartofaccountsandhowtocreateafinancialstatementitem. Next,youwillsee

howtodefinetheaccountassignmentinformationnecessaryforconsolidationand

correctlyallocatetheindividualfinancialstatementitems. Thislessonwillcover

thestructureoftheconsolidationdatabase. Youwillalsogettoknowwhyfinancial

statementitemsarerequiredandhenceyoucancreatethemincustomizing.

Lesson Objectives

After completingthislesson, you will beable to:

• Specifythepurposeanduseofconsolidationchartsofaccounts

• Describe the financial statements items

• Explain the breakdown categoryand subitems

• Explainhowcharacteristicsstructurethetransactiondataofconsolidation

• Describe the function of user-defined attributes for providing additional

information about the consolidation unit

• Create customer-specific sub-assignments as custom characteristics and

assign an item

Describethestructureofaconsolidationchartofaccounts. Explainindetailthe

financialstatementitemanditscharacteristics. Discusshowtodefinetheaccount

assignment information necessary for consolidation and correctly allocate the

individual financial statement items. Explainthestructureoftheconsolidation

database. Evaluateandbringoutastowhyspecialfinancialstatementitemsare

required.

Business Example

Thegroup,G1,planstointroducethecomponentSAPConsolidationbytheend

ofthisyear. Youhavebeenaskedbythemanagementofyourconsultingfirmto

createconsolidationchartofaccountswithacolleaguewithinthenext5days.

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AC660 Lesson: Consolidation Chart of Accounts

FS Items and Subitems

Before you begin, decide on the numberof sections you require in the lesson.

Completeonerowforeachsection. Ifnecessary,makemorecopiesofthisrow.

The instructor notes are optional.

Consolidation Charts of Accounts

Hint: Inthiscontext,refertothemaindifferencebetweenFI-LCand

SAPConsolidation: FI-LConlyallowstheuseofasingleconsolidation

chartofaccounts, whiletheSAPConsolidationcomponentenablesthe

simultaneoususeofseveraldifferentconsolidationchartsofaccounts.

Atthispoint, bepreparedtoanswerquestionsaboutintegration. Point

outcourseAC665,whichdealswiththissubjectindetail.

Demonstratethebasicsofintegration, suchasgeneratingconsolidation

chartsofaccountsfromFIchartsofaccountsandthebalancesheetand

income statement structure. Name the most important data transfer

procedures: realtimeupdate,periodicextract,androllup.

Selected Financial Statement Items

Theexampleillustratesadepreciationadjustment. Thisadjustmentchangesboth

theselectedfinancialstatementitemsoftheretainedearningsinthebalancesheet

andtheincomestatementandthefinancialstatementitemsforaccruingdeferred

taxes.

Whentriggeredbyamanualdepreciationadjustment, thesystemautomatically

determines and posts the retained earnings and provisions for deferred taxes.

A tax rate of 60% is assumed.

InAccounting,retainedearningsorlossesisadifferenceitem;itmustbedefined

as a value item in SAP Consolidation.

Reason:

The financial statement item “Retained earnings or losses” is changed by the

currencytranslationandconsolidationofinvestmentstasks(theretainedearnings

orlossesispartofequity,itmustbepossibletoextractminorityinterestsfromthe

retained earnings or losses.)

Hint: IfparticipantswithFI-LCknowledgearepresent, clarifythatno

constantshave to be defined in SAP Consolidation. The namesof the

selectedfinancialstatementitemswithERGandBGarenotnecessary.

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Unit2: MasterData AC660

Figure 17: Consolidation Charts of Accounts

Inordertocreateconsolidatedfinancialstatements,thetransactiondataofallthe

consolidationunitsincludedmustbeuniformlyaggregated. Forthispurpose,the

groupheadquartersprovidesallconsolidationunitswithoneormoreconsolidation

chartsofaccounts. Thesechartsofaccountsstructurethefinancialstatementitems

in accordance with the internal and external requirements of the consolidated

financialstatements. Intheconsolidationchartofaccounts,allfinancialstatement

items arearranged logicallyin an item hierarchy.

Theconsolidationchartofaccountsisclient-dependentonly. Therefore,youcan

use it in different dimensions.

ToallowtheintegratedtransferofreportedfinancialdatafromSAPtransaction

applications,youmustcreatealinkbetweentheG/Laccountsandanysecondary

costelements, andtheconsolidationfinancialstatementitems. Whenreal-time

updating or rollup isused, the ID’sof thetransaction accounts are identical to

theID’softheFSitems. Whenperiodicextractisused, thefinancialstatement

versionitemsandtheconsolidationitemsareidentical. Inordertoensurethatthe

IDscorrespond,youcancreatetheconsolidationchartofaccountsfromboththe

FI chartofaccountsandthefinancialstatementversion.

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AC660 Lesson: Consolidation Chart of Accounts

Figure18: FinancialStatementItemsandAccountAssignments

TheFSitemisthecentralaccountassignmentobjectoftheconsolidationsystem.

It identifies a value or quantity entry and can be differentiated with further

sub-assignments.

TheFSitemtypeputsthecharacteristicsofaniteminconcreteterms,withregard

todataentry,postingandprocessinginevaluations. ThefollowingFSitemtypes

are distinguished: values, totalsand text items.

Where-applied indicator is used to define whether the FS item belongs to the

assets,liabilities/equity,incomestatementorstatisticalitems.

TheFSitemtypecanbedefinedbytheuser,forexample,inordertoselectitems

specially as key figure items.

Thebreakdowncategorydetermineswhichsub-assignmentsshouldbemanaged.

• Fixedvaluesforsub-assignmentscanbenecessary, like, forexamplethe

assignmentofpartnerunitswithreceivablesandpayablesitems,inorderto

executetheeliminationofIUreceivablesandpayables.

• Intheaboveexample,thebreakdowncategory’1000’forassettransactions

definesatransactiontypeasanecessarysub-assignment.

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Unit2: MasterData AC660

Figure 19: Subitems

sub-assignments keep thenumber of itemsin consolidation chartsof accounts

down toa manageablelevel. Itmay, for example, benecessary toadditionally

assign financial statement itemsin transferred assets with different transaction

typessothatallchangestotheitemsareshownfromtheopeningtotheclosing

balance.

The subitems are grouped into subitem categories, in order to distinguish the

transactiontypesintransferredassetsfromthoseinequity,forexample. Onlyone

subitemcategorycanbeassignedtoaparticularfinancialstatementiteminSAP

Consolidation. Defaultsubitemsareprovidedforeachofthesubitemcategoriesin

theconsolidationchartsofaccountssuppliedwiththesystem.

Otherstandardsub-assignmentsarepartner,currencyandacquisitionyear/period.

ThebreakdowntypedetermineswhethertheFSitemvalueshouldbeexpanded

when entering and posting to this sub-assignment and how the system should

check therespectivesub-assignment, for example: requiredbreakdown: value

entry was forced, default value allowed.

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AC660 Lesson: Consolidation Chart of Accounts

Figure 20: Selected FS Items

To create automatic postings the system requires information about certain

financialstatementitems,forexample,forpostingfinancialstatementbalancing

adjustments and deferred taxes.

All special items (in this example, the items retained earnings in the balance

sheet/incomestatement,allocationofdeferredtaxesinthebalancesheet,andtax

expenseintheincomestatement)aredependentonthechartofaccountsandthe

relevant consolidation version.

The example shown is a depreciation adjustment. The following assumptions

were made:

• Theindividualbalancesheetcorrespondstothetaxbalancesheet.

• Theconsolidatedbalancesheetcorrespondstothecommercialbalancesheet.

• The useful life of the machine is 4 years for the consolidation unit and

5 years for the cons group.

• The tax rate is 60%.

Demonstration: Demonstration of Financial Statement

Items and Breakdown Categories

Purpose

System Data

System:

Client:

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Unit2: MasterData AC660

UserID:

Password:

Setupinstructions:

1. Explainthestructureoftheitemhierarchydefinedfortheinstructorexample.

2. Explain that this consolidation chart of accounts meets the US-GAAP

requirements. Point out several differences between the structure of a

consolidationchartofaccountsbyGCC(GermanCommercialCode)and

US-GAAP.

3. Illustratethemasterdataofthefinancialstatementitemusingthefollowing

example:

• 191000 Tangible fixed assets, 191500 Technical equipment and

machinery.

• Whenexplainingthemasterdataofthefinancialstatementitem,point

out thebreakdown category, which will beexplainedin more detail

below.

Define a totals item:

Changefinancialstatementitem311200Expenseforinsurancepolicies.

Demonstration: Demonstration of Account

Assignment Information

Purpose

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. Demonstrate the master data of the financial statement item with the

following example:

191500 Technical equipment and machinery, 310000 Typical business

expenses,301100Third-partysales,301200Salesrevenueswithassociated

companies, 130100Receivablestoassociatedcompaniesfrom goodsand

services

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AC660 Lesson: Consolidation Chart of Accounts

Demonstration: Demonstration of custom

characteristics in the items and cons groups.

Purpose

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. Showthecustomcharacteristicsintheitemsandconsgroups.

Structuring Data

Structuring Data: Characteristics

Thecharacteristicsstructurethetransactiondataofconsolidation.

(The customcharacteristicsarenewasof 4.6A.)

Usingcustomcharacteristicsyoucandefinefurthersub-assignments.

Thecustomcharacteristicsarecreatedcross-clientintheDataDictionary.

The custom sub-assignments are supported by almost all functions of

consolidation.

Characteristic Consolidation Unit: Attributes

You can extend the master data of the consolidation unit to include as many

user-definedattributesasyouwant(forexamplecompanytype).

Theseattributescanthenbeusedinsomeconsolidationfunctionsandinreporting.

The custom attributes have the same status as the standard attributes of the

consolidationunit(country, company,businessarea, controllingareaandprofit

center).

sub-assignmentsof theFinancialStatement Item

Inadditiontotheadditionalaccountassignmentsthataredeliveredasstandard,you

cancreatefurthercustomer-specificsub-assignmentsascustomcharacteristics.

Youcancompoundtwocharacteristics,forexamplecountryandregion.

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Unit2: MasterData AC660

The country is the independent characteristic, and the region is a dependent

characteristic (there are regions are in every country). Consolidation does not

support combinations, wheremorethan two characteristicsarein acompound

relationship.

You define whether the item should have the defined additional account

assignmentasanoptionalorarequiredbreakdownandalsoenteradefaultvalue,

in case the delivered data hasno breakdown.

Hereyoucanmakedecisionsgradually,astowhethertheentryofadefaultvalue

is permitted or not.

Caution: Pleasedonotcreateanycustomcharacteristicsyourself.

Custom characteristicsfor subitems and attributes are already defined

in the IDES system.

Documentation (also comparerelease notes):

You can extend the transaction data of consolidation (totals records and

documents)byuptofivecharacteristicssuchasproductgroups,regions,divisions

or distribution channels.

Theseenhancementsaresub-assignmentsoftheitem:

Asinthestandardsub-assignments(forexamplesubitemandpartnerunit)youcan

usethebreakdowncategorytocontrolforwhichitemstheaddedsub-assignments

can or must be posted.It is possible to simultaneously drill down an item by

severalcharacteristics. Ifforexample,thefunctionalareawaspreviouslystoredin

thesubitemforanitem,thenthisitemcannotbeadditionallydrilleddownbythe

characteristic product group.

Compound of Characteristics:

These are pairs of characteristics, in which one of the characteristics is an

independentcharacteristic. Thevaluesofthesecondcharacteristicaredependent

on thevalues of the independent characteristic.

Examplecountryandregion:Thecountryistheindependentcharacteristic,andthe

regionisadependentcharacteristic(thereareregionsareineverycountry).

Consolidationdoesnotsupportcombinations,wheremorethantwocharacteristics

are compounded.

Compoundof CharacteristicswithFixed Values:

This is a compound in which the value for the independent characteristic is

specified in the breakdown category.

Exampleinthestandard: Subitemcategoryandsubitem. Usethisoptionifyou

require more than fiveadditional sub-assignments that youwant to drill down

itemsby. Howeveryoucannotsimultaneouslydrilldownanindividualitembyall

sub-assignments. Youcreateavaluefortheindependentcharacteristicforeach