AC660_EN_Col51_FV_Part_A4 (第2页) | ERP软件技术分享

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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 .

Continued on next page

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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 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

Business Example

Thegroup,G1,planstointroducethecomponentSAPConsolidationbytheend

ofthisyear. Youhavebeenaskedbythemanagementofyourconsultingfirmto

createconsolidationchartofaccountswithacolleaguewithinthenext5days.

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AC660 Lesson: Consolidation Chart of Accounts

FS Items and Subitems

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

itemsare arranged logicallyin an item hierarchy.

Theconsolidationchartofaccountsisclient-dependentonly. Therefore,youcan

use it in different dimensions.

ToallowtheintegratedtransferofreportedfinancialdatafromSAPtransaction

applications,youmustcreatealinkbetweentheG/Laccountsandanysecondary

costelements, andtheconsolidationfinancialstatementitems. Whenreal-time

updating or rollup is used, the ID’sof the transaction accountsareidentical to

theID’softheFSitems. Whenperiodicextractisused, thefinancialstatement

versionitemsandtheconsolidationitemsareidentical. Inordertoensurethatthe

IDscorrespond,youcancreatetheconsolidationchartofaccountsfromboththe

FIchartofaccountsandthefinancialstatementversion.

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Unit2: MasterData AC660

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.

• Fixedvaluesfor sub-assignmentscanbenecessary, like, forexamplethe

assignmentofpartnerunitswithreceivablesandpayablesitems,inorderto

executetheeliminationofIUreceivablesandpayables.

• Intheaboveexample,thebreakdowncategory’1000’forassettransactions

definesatransactiontypeasanecessarysub-assignment.

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AC660 Lesson: Consolidation Chart of Accounts

Figure 19: Subitems

sub-assignments keep the number of itemsin consolidation chartsof accounts

down toa manageablelevel. It may, for example, be necessaryto additionally

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

checktherespectivesub-assignment, for example: requiredbreakdown: value

entry was forced, default value allowed.

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Unit2: MasterData AC660

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%.

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AC660 Lesson: Consolidation Chart of Accounts

Structuring Data

Figure 21: Structuring Data - Characteristics

In the Consolidation database, SAP delivers a large number of predefined

characteristics. They are used for structuring your data, above all transaction

data. Forthatreasonthemostimportantcharacteristicsarethekeyfieldsinthe

transaction databases. If you require further sub-assignments, you can create

your own characteristics.

Asattributes,thecharacteristicscandescribetheconsolidationunitinmoredetail.

Youcancreatecharacteristicstobreakdownitems,whichstructurethetransaction

data. You can define your own characteristic hierarchiesand evaluatethemin

drilldownreporting/Excelreports. Forexample,youcanreproduceahierarchy

of products for the item net sales.

Definition of custom characteristics:

• In the Consolidation database, you can add characteristics, which are

based on structures that already exist in the SAP system (for example,

region). Thenyoureceive alist of components, that let youmaintain the

characteristic values, and you can go to these IMG activities. For every

customsub-assignment,thatyoucreatewithanewvalidationtable,youcan

loadthevaluesintothesystembymeansofflexibleupload.

• Youcanadd characteristics, whosestructureshavetoberegenerated(for

exampletypeofcompany). ThesystemthengeneratesthenecessaryABAP

Dictionary objects and maintenance views.

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Unit2: MasterData AC660

Figure 22: CharacteristicConsolidation Unit -Attributes

You canuseattributestodefineadditional informationabouttheconsolidation

unit. This characteristic summarizes the consolidation units in reporting in

different groupings.

SAPdeliversthecharacteristicscountry,company,consolidationbusinessarea,

profit center andcontrolling areaasattributesfor theconsolidationunit. They

are useful when you transfer the reported financial data of your integrated

consolidation units.

You can add navigation attributes to the characteristicconsolidation unit. The

systemautomaticallyassignsthecharacteristicspartnerunitandinvesteeunitto

the attribute.

Interunit elimination: You could restrict the values to be selected to certain

consolidationandpartnerunits. Forexamplewhenyoudivideyourconsolidation

un itsinto manufacturing companiesand financial institutions, then you could

restrict theelimination to a type of company, in order to study the elimination

differences separately.

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AC660 Lesson: Consolidation Chart of Accounts

Figure 23: sub-assignmentsoftheFinancialStatementItem

Along with the standard sub-assignments you can define your own

sub-assignmentsascharacteristicsandassignanitem.

For every account assignment you can define a breakdown type within a

breakdown category. When a sub-assignment is missing, the breakdown type

determineswhetheradefaultvalueisset. Youcandefinedefaultvaluesforthe

followingcharacteristics: partnerunit,subitem,customcharacteristic,forwhich

youhavesetadefaultvaluewhendefiningtheindicator. Example: Enterwhich

defaultpartnerunitshouldbeset,whentheaccountassignmentinformationonthe

partnerunitismissing,forexamplewiththerealtimeupdateofreporteddata.

Compoundofcharacteristics: Aregion,forexample,canonlybemaintainedor

interpretedtogetherwithacountry’sdata. Insuchacaseyouwouldcreatetwo

customsub-assignmentsandassignthemtoeachother.

CustomcharacteristicsextendthedatabaseofConsolidation. SAPrecommends

thatyouactivateandgeneratethenewcharacteristics,whenyouhavecompleted

creatingthecharacteristics,andaresurethatyouwanttoworkwiththisdatabase.

In this way, you avoid time-consuming deletion actions. Note that deleting a

characteristicisnolongerpossible,whenyouhavealreadyposteddatawiththis

characteristic.

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Unit2: MasterData AC660

Consolidation Database Structure

Figure 24: Consolidation Database - Structure

ThesearethemostimportantfieldsintheConsolidationtotalsdatabase.

Thefirst 5fieldsin blockAstorethebusinessunit whosedataiscollectedand

processed(dimension,consolidationunit),thecollectionperiod(year,accounting

period), the data category (version) and the consolidation group currency

(indirectly from the ledger field).

YoucanusemultipleledgersinSAPConsolidationtoachievegreaterflexibilityin

your use of group currencies.

The fields in blocks B1 and B2 store the consolidation chart of accounts, the

financialstatementitemandalladditionalaccountassignmentsthatcanoccurin

the data collected in SAP Consolidation. The fields Document type and Cons

groupinblockCareonlyusedforpostingtransactionswithinConsolidation.

Thelast4fields(blockD)storeuptothreecurrencyamountsandaquantityfor

totalsrecords. Inaddition,thedatabasecontainsabalancecarriedforwardfield

and 16 period fields.

The totals database is flexible. You can add fields to the additional account

assignments (block B2) predefined by SAP.

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AC660 Lesson: Consolidation Chart of Accounts

Exercise 2: Exercises for Financial

Statement Chart of Accounts, Financial

Statement Items

Exercise Objectives

After completingthisexercise, youwillbeableto:

• UsefinancialstatementitemsandFSitemhierarchies

Business Example

Thegroup,G1,planstointroducetheSAPConsolidationbytheendofthisyear.

Corporate management wantsto prepareconsolidated financial statements for

December 2003 using the SAP system.

GroupG1,requiressupportfromexperiencedSAPconsultants. 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

prototypewithacolleaguewithinthenextfivedays. Structureofcorporategroup,

G1:

Task 1:

Masterdatafor theconsolidationchartof accounts:

1. Check the definition of the master data for chart of accounts XY (XY =

50 + your group number).

Task 2:

Changing item 311200:

1. Correct the totals item:

While checking the master record of the item Insurance Expense, you

discoveredthattheitemisnotdefinedasatotalsitem.

2. Creating value items:

Continued on next page

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Unit2: MasterData AC660

Create the related value items, Building Insurance Expense and Other

Insurance Expenses.

Note: Findthisitembynavigatinginthehierarchy.

Task 3:

Maintaining financial statement (FS) items:

1. Whenpresentingyourprototype,youwilloutlinetheFSitemhierarchyand

thecontentofanFS itemmasterrecord(191500).

Explain the following termsusing theitem Machineryand Equipmentas

an example:

a). Breakdown category

b). Subitem category

c). Default subitem

d). Subitems

WhenyouexittheFSitemhierarchy, generatesets.

Theexampleincludesthefollowingselecteditemsusedforpostings:

a. Creation of automatic lineitems; for example, themodification of the

annualnetincomeiteminthebalancesheetandtheincomestatementwhen

financial statement imbalances occur.

b. Posting of deferred income taxes

Yourcolleaguewasnotawarethatthisfunctionexisted.

Task 4:

Define the following selected items:

1. Definethefollowingselecteditemsandexplainthematthesametime.

What you enter:

ANI, B/S item

FS Item Debit and Credit 251200

Sub Item Category 6

SubItem 120

ANI I/S Tab

FS Item 390000

Continued on next page

What you enter:
ANI, B/S item FS Item Debit and Credit Sub Item Category SubItem	251200 6 120
ANI I/S Tab FS Item	390000

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AC660 Lesson: Consolidation Chart of Accounts

What you enter:

Def. Tax, B/S tab

FS Item Debit 150100

FS Item Credit 225100

Def. Tax, I/S tab

FS Item Debit & Credit 350100

Other items tab

FSBalancingadjustmentitem 239999

Item-debit andItem-credit 251100

Subitem category 6

Subitem 120

What you enter:
Def. Tax, B/S tab FS Item Debit FS Item Credit	150100 225100
Def. Tax, I/S tab FS Item Debit & Credit	350100
Other items tab FSBalancingadjustmentitem Item-debit andItem-credit Subitem category Subitem	239999 251100 6 120

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Unit2: MasterData AC660

Solution 2: Exercises for Financial

Statement Chart of Accounts, Financial

Statement Items

Task 1:

Masterdatafor theconsolidationchart ofaccounts:

1. Check the definition of the master data for chart of accounts XY (XY =

50 + your group number).

a) Masterdatafortheconsolidationchartofaccounts:

Todisplayconschartofaccountsmasterdata,youchoose:

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAP Reference IMG → Enterprise Controlling → Consolidation

→ Master Data → Financial Statement Items → User-Defined

consolidationChartofAccounts→MaintainItemHierarchiesfor

consChartofAccounts→EditItemHierarchies→Choose

Gotothechartofaccountsmasterdatabydouble-clickingonthechart

of accountsatthetopof thehierarchydisplay

EnterthedescriptionGroup##ChartofAccounts.

Save.

Youcanseethatyourchartofaccountsallowsforanoutputlengthof6

charactersforitsFSitems,andthatretainedearningsarerecordedin

thebalancesheet. SelectBacktoreturntothehierarchy.

Task 2:

Changing item 311200:

1. Correct the totals item:

While checking the master record of the item Insurance Expense, you

discoveredthattheitemisnotdefinedasatotalsitem.

2. Creating value items:

Continued on next page

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AC660 Lesson: Consolidation Chart of Accounts

Create the related value items, Building Insurance Expense and Other

Insurance Expenses.

Note: Findthisitembynavigatinginthehierarchy.

a) Changing item 311200:

Intheitemhierarchy,youcangototheitem’smasterdatabyselecting

theincomestatementitemInsuranceExpense(311200).

MenuPath: NodeIS→NetIncome→NetIncomebeforeminority

interest → Income from continuing operations → Income before

taxes→OperatingIncome→Operatingexpenses

Double-click311200. OnAttributestab,insteadofFSitemtypeValue

item,chooseitemtypeTotalsitem,andsaveyourchange.

Execute the consistency check.

Leaveyourcursoronthetotalsitem311200andchooseCreate.

Enter the two new items, for example 311201 and 311202 with the

itemtexts: BuildingInsuranceExpenseandOtherInsuranceExpense,

respectively.

MaintainFSitemmasterdatafor311201and311202.

ChooseFS Item type: ValueItem, where-appliedindicator: Income

StatementItem,SignforEntry: Debit,BreakdownCat2000,functional

area.

Saveyourentries,executetheconsistencycheckandgeneratesets(by

choosingtheGeneratesetsicon)whenyouexitthehierarchy.

Task 3:

Maintaining financial statement (FS) items:

1. Whenpresentingyourprototype,youwilloutlinetheFSitemhierarchyand

thecontentofanFS itemmasterrecord(191500).

Explain thefollowing termsusingtheitemMachineryandEquipmentas

an example:

a). Breakdown category

b). Subitem category

c). Default subitem

d). Subitems

WhenyouexittheFSitemhierarchy,generatesets.

Continued on next page

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Unit2: MasterData AC660

Theexampleincludesthefollowingselecteditemsusedforpostings:

a. Creation of automatic lineitems; for example, themodification of the

annualnetincomeiteminthebalancesheetandtheincomestatementwhen

financial statement imbalances occur.

b. Posting of deferred income taxes

Continued on next page

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AC660 Lesson: Consolidation Chart of Accounts

Yourcolleaguewasnotawarethatthisfunctionexisted.

a) Maintaining financial statement(FS) items:

In the item hierarchy go to node BS:

MenuPath: BS→TotalAssets→TotalFixedAssets→Property,

Plant & Equipment, Net → Property, Plant & Equipment →

Machinery and Equipment (191500). Or

Edit → Find 191500

Thebreakdowncategory1000(transactiontype)hasbeenassignedto

theitemon theAttributestaband thebreakdowntype“3”(required

breakdown)hasbeenassignedtothesubitemonthesubassignmenttab.

ThesetofsubitemsCS01-1000hasbeenassigned.

1. The breakdown category classifies subassignments that are

required for performing consolidation tasks.The following

subassignments are supported

• Partner unit

• Transaction currency

• Year of acq, period of acq

• Subitem

• Customsubassignments

For each financial statement item, the breakdown category

determineswhichsubassignmentsmusteentered

2. Thesubitemscategoryenablesyoutoclassifyyoursubitems. A

subitemcategoryisassignedtoeachFSItem,thusallocatingall

of theassociated subitemsof thecategorytotheFS item. E.g.

you candefinesubitem categoriesfor

• Transaction types

• Product groups

• Divisions

The subitems are grouped into subitem categories in order to

distinguishbetweentransactiontypesinFixedAssetsfromthose

in Equity for example

3. Thedefaultsub-itemisusedwhennovaluehasbeenspecified

for the sub-assignment

4. Asub-itemisasub-assignmentofafinancialstatementitem,i.e.

thevalueassignedfortheparticulartransaction.

Continued on next page

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Unit2: MasterData AC660

Task 4:

Define the following selected items:

1. Definethefollowingselecteditemsandexplainthematthesametime.

What you enter:

ANI, B/S item

FS Item Debit and Credit 251200

Sub Item Category 6

SubItem 120

ANI I/S Tab

FS Item 390000

Def. Tax, B/S tab

FS Item Debit 150100

FS Item Credit 225100

Def. Tax, I/S tab

FS Item Debit & Credit 350100

Other items tab

FSBalancingadjustmentitem 239999

Item-debitand Item-credit 251100

Subitem category 6

Subitem 120

a) Selected items for posting:

SelecteditemsaremaintainedinCustomizing.

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAPReferenceIMG→EnterpriseControlling→Consolidation→

MasterData→Financialstatementitems→Specifyselecteditems

for posting

Iftherearenoselecteditemsspecifiedforyourexample,chooseNew

entries and enter selected itemsaslisted inthe Exercisessection of

this unit.

Otherwisereviewthattheselecteditemsarethesameasthoselistedin

theExercisessection. Checkthatallsubitemsareproperlyassigned.

SelectFSitemsareusedtocreateautomaticpostings.

What you enter:
ANI, B/S item FS Item Debit and Credit Sub Item Category SubItem	251200 6 120
ANI I/S Tab FS Item	390000
Def. Tax, B/S tab FS Item Debit FS Item Credit	150100 225100
Def. Tax, I/S tab FS Item Debit & Credit	350100
Other items tab FSBalancingadjustmentitem Item-debitand Item-credit Subitem category Subitem	239999 251100 6 120

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AC660 Lesson: Consolidation Chart of Accounts

Lesson Summary

You should now be able to:

• Specifythepurposeanduseofconsolidationchartsofaccounts

• Describe the financial statements items

• Explain the breakdowncategoryand subitems

• Explainhowcharacteristicsstructurethetransactiondataofconsolidation

• Describe the function of user-definedattributes for providing additional

information about the consolidation unit

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

assign an item

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UnitSummary AC660

Unit Summary

You should now be able to:

• Explainhowglobalsessionparametersenableauser-friendlyenvironment

• DescribetheuseofhierarchicaldisplaysintheSAPConsolidationinterface

• ExplainthefunctionoflistprocessorintheConsolidationinterface

• State the role of the SAP standard functions and multilevel customizing

for a user-friendly interface

• Describethepurpose and useof Dimension

• Explain how dimension can be used

• Explainhowtoworkwithaledgerforaconsolidationgroup

• Evaluateandstatetheadvantageofusingaversionforconsolidation

• Describeaconsolidationunitandaconsolidationgroup

• 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

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AC660 Test Your Knowledge

Test Your Knowledge

1. GlobalparametersareimportantsettingsforSAPConsolidationthatremain

same for a work session.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. Whatarethefunctionsthatcanbeperformedwithhierarchies?

3. Whatarethemaincomponentsofthelistprocessor?

4. Whatisthefunctionofmulti-level customizing?

5. Dimensionsarespecificviewsongroupreporting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. The master data created for the consolidation groups is valid only in the

relevant dimension.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC660

7. Aconsolidationversioniscomposedofspecialversions.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

8. In adimension, hierarchiesare structured setsof consolidation units and

consolidation groups. With regard to the above statement, which of the

following is NOT correct?

Choosethecorrectanswer(s).

□ A Thetop-mostconsolidationgroupdefinesthehierarchies.

□ B Agivendimensioncannotrepresentmorethanoneconsolidation

type.

□ C Youcancreateanynumberofhierarchylevels.

□ D The number of hierarchy levelscan vary indifferentbranches

of the same hierarchy.

9. Namethe currenciesin which the datain theECMCT totalstable canbe

managed.

10. In the consolidation charts of accounts, all financial statement items are

arranged logically in an item hierarchy.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

11. TheFSitemtypeputsthe ofaniteminconcrete

terms,withregardtodataentry,postingandprocessinginevaluations.

Fillintheblankstocompletethesentence.

12. keepthenumberofitemsinconsolidation

chartsofaccountsdown toamanageablelevel.

Fillintheblankstocompletethesentence.

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AC660 Test Your Knowledge

13. Howcancharacteristicsdescribetheconsolidationunitindetail?

14. Using characteristics,youcandefinefurthersub-assignments.

Fillintheblankstocompletethesentence.

15. It ispossible toadd attributesto thechararcteristic

consolidation unit.

Fillintheblankstocompletethesentence.

16. Customcharacteristicsextendthedatabaseofconsolidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC660

Answers

1. GlobalparametersareimportantsettingsforSAPConsolidationthatremain

same for a work session.

Answer: True

Globalsessionparameterssavetheuser-specificsettingsforthedimension,

the version, the year, theperiod, the consolidation chart of accounts, and

the ledger during a system session.

2. Whatarethefunctionsthatcanbeperformedwithhierarchies?

Answer: Youcanperformmanyfunctionswithhierarchiessuchasmaintain

master data, startand monitor datacollectionandconsolidationfunctions

andgeneratereports. Manycomplexfunctionsalsousehierarchicaldisplays.

3. Whatarethemaincomponentsofthelistprocessor?

Answer: Expandandcollapsefunctions,filterfunctionandsearchfunction

aresomeofthecomponentfunctionsofthelistprocessor.

4. Whatisthefunctionofmulti-levelcustomizing?

Answer: Multi-levelcustomizingkeepsunneededfunctionsoutofsight.

5. Dimensionsarespecificviewsongroupreporting.

Answer: True

Inadimension,youdefinethegroupstructureasahierarchyofconsolidation

units and groups.

6. The master data created for the consolidation groups is valid only in the

relevant dimension.

Answer: True

Consolidation groups and consolidation units are dependent on the

dimension.

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AC660 Test Your Knowledge

7. Aconsolidationversioniscomposedofspecialversions.

Answer: True

Special versions are methods and tasks that cover the various areas of

consolidation.

8. In a dimension, hierarchiesare structured sets of consolidation units and

consolidation groups. With regard to the above statement, which of the

following is NOT correct?

Answer: B

A given dimension can represent one or more consolidation types. As a

result,anyconsolidationunitorgroupcanexistinanynumberofhierarchies.

9. Name the currenciesin which thedata intheECMCT totalstable can be

managed.

Answer: The data in the ECMCT totals table can be managed in three

currenciessuchastransactioncurrency,currencyoftheconsolidationunit,

and ledger currency.

10. In the consolidation charts of accounts, all financial statement items are

arranged logically in an item hierarchy.

Answer: True

Theconsolidationchartsofaccountsstructurethefinancialstatementitems

inaccordancewiththeinternalandexternalrequirementsoftheconsolidated

financial statements.

11. TheFSitemtypeputsthecharacteristicsofaniteminconcreteterms,with

regardtodataentry,postingandprocessinginevaluations.

Answer: characteristics

12. sub-assignments keep the number of items in consolidation charts of

accounts down to a manageable level.

Answer: sub-assignments

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TestYourKnowledge AC660

13. Howcancharacteristicsdescribetheconsolidationunitindetail?

Answer: Youcancreatecharacteristicstobreakdownitems,whichstructure

thetransactiondata. Alsoyoucandefineyourowncharacteristichierarchies

andevaluatethemindrilldownreporting/Excelreports.

14. Usingcustomcharacteristics,youcandefinefurthersub-assignments.

Answer: custom

15. Itispossibletoaddnavigationattributestothechararcteristicconsolidation

unit.

Answer: navigation

16. Customcharacteristicsextendthedatabaseofconsolidation.

Answer: True

Youcanactivateandgeneratenewcharacteristicsaftercompletingcreation

ofcharacteristicsandwhenyouaredefinitelygoingtoworkonthisdatabase.

第 79 页 / 共 429 页

Unit 3

Data Collection

Unit Overview

In this unit, you will learn about the important procedures for data collection.

You will get an overview of the individual data collection procedures and the

procedures online entry, offline entry, and flexible upload. In addition, you

will learn the concept of the monitor and how to implement all the necessary

customizingsettings. Youwilllearnabouttherequiredsettingsforpostingsand

howtogenerateapostingdocument. Youwillalsobeabletodefinevalidation

rules,startvalidation,andinterprettheerrorlog. Thefollowingpointsdetailhow

theunitfitsintotheoverallcontextofthecourse: Beforeconsolidationcantake

place,theindividualfinancialstatementsfromtheconsolidationunitshavetobe

collectedintheSAPsystem. Bothadjustmentandconsolidationentrieshavetobe

madeduringconsolidation. Toachievethis,thefollowingpreparationisrequired:

Selectedfinancialstatement itemshavetobedefined to performtheautomatic

postings. Documenttypeswiththeappropriatenumberrangeshavetobedefined

inthesystemtodifferentiatebetweentheindividualpostings. Thepostingsare

allocatedtodifferentpostinglevelstobeabletoevaluatetheoriginalindividual

FSvalues,adjustmententries,andconsolidationentriesatalltimes.

Unit Objectives

After completing thisunit, you will beableto:

• Explain the data collection methods from both SAP systems and the

non-SAP systems

• Use financial data in consolidation

• Describe the features of the status monitor

• Customize data monitor

• Assign tasks in the data monitor

• Describe the settings for online dataentry

• Define data entry layouts

• DescribeofflinedataentrywithMicrosoftAccess/Excel

• Explain flexible upload

• Explain the concept of validations

• Describe postings and document types

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Unit3: DataCollection AC660

Unit Contents

Lesson: Overview of Data Collection..........................................73

Exercise 3: Exercise for Entering Data in Financial Tables............77

Lesson: Status Management...................................................82

Exercise 4: Data Monitor...................................................87

Lesson: Data Entry..............................................................96

Exercise 5: Online Data Entry ............................................105

Exercise 6: Flexible Upload...............................................119

Lesson: Validation and Postings..............................................126

Exercise 7: Validation......................................................133

Exercise 8: Posting.........................................................137

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AC660 Lesson: Overview of Data Collection

Lesson: Overview of Data Collection

Lesson Overview

Thislessonprovidesanoverviewofthedatacollectionmethods. Youwilllearn

aboutthedatacollectionmethodsfrombothSAPsystemsandnon-SAPsystems.

Inaddition,youwilllearnhowtousefinancialdatainconsolidation.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain the data collection methods from both SAP systems and the

non-SAP systems

• Use financial data in consolidation

Business Example

The group, G1, plans to introduce the SAP Consolidation by the end of this

year. You arerequired totransferthefinancial statementdataof theindividual

consolidationunitsintotheSAPsystembeforetheconsolidationcantakeplace.

Data Collection Methods

Figure 25: Data Collection Methods