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one document type, and this is entered in the document
header. Document numbers are provided by the document
number ranges assigned to one or more document types. Each
document line item contains one posting key. This is used for
internal control; during complex postings it tells the system:
(1) the account type to be posted, (2) whether it is a debit or
credit posting, and (3) which fields of the line item may have or
require an entry.
n The SAP software does not allow you to delete an incorrect
posting. The only way to rectify the incorrect transaction is
through a reversal of the incorrect posting. There are two types
of reversal: (1) normal reversal and (2) negative reversal. With
normal reversal, you post the reversal entry by crediting the
debit entry and debiting the credit entry. With negative reversal,
you post the reversal entry by posting entries on both the debit
and credit sides with the opposite sign.
n If you are working in a corporate group environment, you will
often come across cross-company code transactions.
A cross-company code transaction involves more than one
company code. This situation arises when one company code
makes purchases for other company codes, one company
code pays invoices for other company codes, or one company
code sells goods to other company codes.
n Through transaction code OBYA, you can customize clearing
accounts in both company codes.
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6.3 G/L ACCOUNTING 237
FIGURE 6.6 Cross-company code configuration
n Cross-company code transactions will create a cross-company code
document, which is a combination of the document number of the
first company code, the first company code number, and the fiscal
year. It is stored in the document header of all of the documents
created so you have a complete audit trail.
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FIGURE 6.7 Cross-company code document
n Through transaction code FBU3, you can view cross-company
code documents.
n mySAP Financial provides two types of clearing open items:
(1) clearing open items and (2) posting with clearing. In the
former case, you will clear existing debits with credits. In the
latter case, you will clear one or more open items while posting
another business transaction, e.g., payment for invoice. In this
case, the invoice is an open item and you are clearing it while
making payment.
n There are two ways to clear transactions: (1) manual clearing
and (2) automatic clearing.
n When handling payment differences, the system always looks
for two types of tolerance: (1) tolerance group for employees
and (2) tolerance group for vendor/customer. The payment
difference has to be within both tolerances to be handled
automatically.
n Payment differences arise while clearing open items. Figure 6.8
shows how to handle payment differences. The system will take
into consideration employee tolerance and customer/vendor
tolerance and determine whether or not this payment difference
is within the limit.
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6.3 G/L ACCOUNTING 239
FIGURE 6.8 Payment difference
n If the payment difference is within the limit, a cash discount
will be posted automatically and the payment difference will be
either treated as an additional cash discount or charged to an
expenses account.
n If the payment difference is outside of the tolerance limit,
the payment will be processed as a partial payment, a residual
payment, or a payment on account. You can also process the
payment difference manually.
n In case of partial payment, all line items will remain as open items.
With a residual payment, the system will clear an invoice with
payment and create a new open item for the differential amount.
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6.4 AP AND AR
n Like a G/L account group, you can create a vendor group
(through transaction code OBD2 and OBD3). The vendor
group/customer group controls the field status and number
range of the vendor master, and whether the vendor/customer is
a one-time vendor/customer.
n The vendor/customer master is a client-dependent master.
Any company code within that client may use that master.
The vendor master has three views or segments: (1) general
data, (2) company code data, and (3) purchase organization/sales
organization data. General data is available to all company
codes within the client, company code data is company code
dependent and contains all information relating to accounting,
and purchase sales organization data is purchase sales
organization specific.
n You will maintain a master record for your regular vendors.
The master for one-time vendors does not contain any vendor-
specific information. A one-time vendor master will be used for
more than one vendor. You will maintain vendor-specific data
while posting to a one-time vendor at the transaction level.
n A vendor may also be a customer. In this case, you will maintain
a vendor master as well as a customer master. If you want to
clear the vendor against the customer or vice versa, you have
to fill out the highlighted fields in both masters, shown in
Figures 6.9 and 6.10.
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6.4 AP AND AR 241
FIGURE 6.9 Vendor master control
FIGURE 6.10 Vendor master payment transaction
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FIGURE 6.11 Vendor master
n To pay a vendor for the supply of goods or services, you need
to maintain a bank account. In mySAP Financial, this is known
as a house bank. You create the house bank while customizing.
A house bank has at least one bank account in which you
maintain bank master data.
n When dealing with the customer and vendor, you use payment
terms. In SAP solutions, payment terms determine the baseline
date for due date calculation, the cash discount period, and the
cash discount percentage.
n You assign default payment terms to the customer or vendor at the
master level, which can be overwritten while posting a transaction.
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6.4 AP AND AR 243
FIGURE 6.12 Transfer of payment terms
n You can enter the payment terms in the company code segment
and the purchase organization segment. Now the question arises
of which payment term holds priority over the other. The logic
is very simple here: If the transaction originates from MM, the
MM payment term has priority. If the transaction originates
from FI, the FI payment term has priority.
n You can use one payment term for both the customer and
the vendor. While customizing the payment term through
transaction code OBB8, you will configure whether a payment
term is applicable to receivable and/or payable.
FIGURE 6.13 Assigning payment term
n You can block a particular vendor or customer at the company
code level or at the client level, i.e., for all company codes.
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You can carry out this activity through transaction code XK02/
MK02/FK02 and XD02/VD02/FD02.
FIGURE 6.14 Blocking the vendor master
n A payment term determines the baseline date. In turn, the
baseline date determines the starting date for due date
calculation, interest calculation, and dunning.
n You have four baseline date options to choose from while
customizing payment terms. These are: (1) No default (to be
entered while posting a transaction), (2) Document date,
(3) Posting date, and (4) Entry date.
FIGURE 6.15 Setting the baseline date
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6.4 AP AND AR 245
n In Figure 6.16, a percentage has been entered with relation to
days. If the customer pays the amount due within the defined
number of days, the system will calculate a cash discount subject
to vendor/customer tolerance.
FIGURE 6.16 Cash discount determination
n Certain business transactions will be shown separately from
normal transactions. These types of transactions are called
special G/L transactions. They are: down payment, bills of
exchange, and guarantee of payment
n While dealing with day-to-day business, you may enter certain
types of special transactions called statistical entry and noted
items. From an accounting point of view, these transactions do
not affect your financial statement. However, to comply with
various legal requirements, you need to show them in your
financial statement.
n Statistical entry: At some point, you may offer a guarantee to a
third person on behalf of your customer. In this case, you are
liable to the third party. At the same time, your customer will
pay you the same amount in case of breach of contract. These
types of transactions either appear on both sides of your balance
sheet or appear as notes in your financial statement.
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n Noted items: Noted items are special G/L transactions that only
reminds the user about payments that are due or payments to
be made. A noted item will not update the G/L account. A down
payment request is a noted item. While displaying the vendor/
customer balance, mySAP ERP provides you functionality
to choose one of these transactions or all transactions with a
business partner.
n Figure 6.17 is from transaction code FBL1N—Vendor Line
item display. It allows you to select various types of items for line
item display.
FIGURE 6.17 Display options for vendor line items
n While entering a business transaction, a user may not be able to
post a document because he does not have enough information,
he is not authorized to post that entry, or he may have posted an
incomplete entry.
To handle these types of situations, mySAP ERP provides you
with hold documents and park documents.
Hold document: Say a user has a business transaction that has
n
100 line items. He entered 10 line items and realized that he has
to address some other critical issue. In this situation, since the
document is incomplete, he cannot post it. He has two options:
(1) Come out of the entry screen and enter all of the line items
again or (2) temporarily save it. The latter action is called a hold
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6.5 AA 247
document. When you have a hold document, the system will not
check that debits equals credits.
Park document: This functionality also relates to temporarily storing a
n
document. The major difference between parking and holding is the
debit and credit check. When a document is parked, debits should
equal credits.
6.5 ASSET ACCOUNTING (AA)
n The AM module is a submodule of the FI module. Like AP and
AR, AA also serves as a subsidiary ledger.
n In AA you are using a chart of depreciation (COD), which is an
index of depreciation areas. The COD is client dependent, and
can be assigned to more than one company code. Unlike a COA,
you cannot create a COD. You can draw your own COD by
copying the standard COD template provided by SAP.
n To accommodate different depreciation rules for different
purposes, you can use more than one depreciation area. In SAP
R/3, you can configure up to 99 depreciation areas.
n The assignment of a COA to a company code is independent
from the assignment of a COD.
n Since SAP R/3 is an integrated system, the AA module transfers
data to other modules and receives data from other modules.
a. When you purchase assets through the MM module, the MM
module passes data to the FI-AA module.
b. When you run depreciation, the FI-AA module passes this
information to CO modules.
c. Through the Plant Maintenance (PM) module, you can settle the
maintenance cost that is to be capitalized.
d. You use the asset class as selection criteria for various reports in
FI-AA.
n For controlling purposes, you need to transfer depreciation
expenses from the FI-AA module to the CO module. Depending
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on business requirements, you can define the cost center at
either the assets master level or the depreciation cost element
level.
n If you want to distribute depreciation expenses to various cost
centers, you can achieve this with a distribution cost center and
distribution cycle.
n During the depreciation run, depreciation expenses and CO
interest are always posted to default cost center.
n The asset class represents the classification criteria of assets. The
utmost care has to be taken while deciding asset classification.
The asset class controls the number range of assets, account
determination, screen layout of the asset master, and
maintenance level.
n Generally, you classify assets on the basis of the presentation of
your financial statement.
n The AA module does not differentiate between tangible assets
and intangible assets.
n In the AA module, you have the option to maintain complex
assets individually by their components. For example, a desktop
consists of a PC, a monitor, a mouse, and a keyboard. Now here
you have two options: (1) simple assets—treat the entire desktop
package as one asset or (2) complex assets—treat each individual
component as an asset within an asset. In the latter case, you
will maintain individual components of your desktop through
subassets. Subassets have the following advantages: You can
depreciate different components at different rates and you can
track your individual subassets through a subassest’s number.
n Assets under construction (AUC) is a special class of tangible
assets. Because of its special nature, it appears separately in
financial statements. You can manage AUC through individual
management and collective management. After completion of
the project, you will settle to assets either through line item
settlement or through distribution.
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6.5 AA 249
Like AUC, Low Value Assets (LVA) is also a special class of
assets. Generally, you maintain this asset class for those assets
that need to depreciate in the same year. In the depreciation
area at the company code level, you set your maximum amount
for low value for assets acquisition and purchase orders.
n Due to special accounting requirements, leased assets are also
considered special assets. During the lease period, the leased
asset is the property of the lessee or the manufacturer. From the
lease and accounting point of view, there are two kinds of lease:
(1) capital lease and (2) operating lease. With a capital lease,
the lesser will break the total lease cost into capital costs and
interest. The capital cost will be capitalized and depreciation will
be calculated. The interest component will be charged to the
P&L account as a financial cost of the financing activities. With
an operating lease, the lesser will charge the lease payment as a
periodic cost in the P&L account.
FIGURE 6.18 Leasing assets
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n To comply with different legal and managerial requirements,
you often adopt different methods of calculating depreciation.
Depreciation areas take care of this requirement. One depreciation
area takes care of one type of depreciation. In SAP R/3, you can
define up to 99 depreciation areas. Through transaction code
OADB you can add and delete depreciation areas.
n When you have parallel currencies, you have to define one
depreciation area for each currency. These depreciation areas
should be identical to the book depreciation areas.
n Derived depreciation areas are special depreciation areas that
derive their values from one or more.
n You can add or delete depreciation areas in AA. However, if you
want to delete a depreciation area from a COD, the depreciation
area in question should fulfill the following preconditions:
The depreciation area should not be a master depreciation area.
n
There should not be any posting in that depreciation area.
n
The depreciation area should not be a reference depreciation area
n
for a derived depreciation area.
n Through transaction code AS90, you can determine
various accounts to be used for G/L account posting. This
automatic account determination happens based on the
COD, COA, account determination, and depreciation area.
n Transactions posted in the AA module update the APC cost in
the book depreciation area and change the forecast depreciation
in real time. Periodically, you will run a depreciation run,
which posts APC costs to other depreciation areas and updates
depreciation.
Due to changes in the business process, you may find that
depreciation was understated or overstated. To handle this
type of situation, SAP solutions provide two methods: (1) the
catch-up method and (2) smoothing. With the catch-up method,
the system will calculate the differential depreciation by
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6.5 AA 251
reducing posted depreciation from planned depreciation and
post the differential depreciation in the current period. With
smoothing, the differential depreciation will be spread over the
remaining posting period.
n You can assign depreciation keys for depreciation areas through
transaction code OAYZ. In addition to other parameters, you
are assigning five calculation methods to depreciation keys.
These are: (1) base method, (2) declining-balance method,
(3) maximum amount method, (4) multilevel method, and
(5) period control method.
n Base method: The base method contains general control
parameters the system needs for calculating depreciation.
With this method, you specify the depreciation type, the
depreciation calculation method, and the treatment of the end
of depreciation.
n Declining-balance method: The declining-balance method
includes both the declining-balance method and the
sum-of-the-years-digits method. The normal declining-balance
method of depreciation multiplies the straight-line percentage
rate resulting from the useful life by a given factor.
n Maximum amount method: You use the maximum amount
method to specify the maximum amount up to which the system
should calculate depreciation until a certain calendar date.
n Multi-Level method: Base methods for certain depreciation
calculation methods use either a total percentage rate or a
periodic percentage rate to calculate depreciation.
n Period control method: To determine the depreciation start
and end dates for asset transactions, you can set an appropriate
period control in the period control method for these four
transaction categories: (1) acquisitions, (2) subsequent
acquisitions/post-capitalization, (3) intracompany transfers, and
(4) retirements.
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n Sometimes it is necessary to depreciate assets up to a scrap
value. To handle this type of situation, SAP R/3 has provided
two different approaches: (1) by assigning a scrap value key to
the depreciation key used in the depreciation area or (2) by
explicitly entering an absolute scrap value in the asset master
data for the depreciation area.
6.6 CO GENERAL
n If you divide accounting into internal and external accounting,
FI represents external accounting, while CO represents
internal reports. CO has a management-oriented approach. It
is a tool in the hand of management for effective control of an
entity. Like the company code, in CO your highest entity is the
controlling area. Depending upon company code assignment,
your controlling area may be a cross-company code controlling
area or the company code = controlling area. This configuration
is done through transaction code OKKP. You can perform
cross-company code cost accounting by assigning more than one
company code to one controlling area. You may assign multiple
company codes to a controlling area under these conditions:
A company code may have different operating currencies. In this
n
case, you may choose either one of the company code currencies
as the controlling area’s currency or you may choose a different
currency as the controlling area’s currency.
A company code may use different fi scal year variants, but they
n
should have the same number of posting periods.
All company codes within a controlling area use the same COA.
n
n The CO module consists of the following submodules, which
handle different user requirements.
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6.6 CO GENERAL 253
FIGURE 6.19 CO module components
n Cost Center Accounting (CEL): Cost element is the carrier of
cost between FICO and within the CO module. It classifies
costs and revenues posted to CO according to their origin.
Through the cost element, you can reconcile cost flows between
FI and CO.
n Overhead Accounting: Cost center accounting (CCA), along
with internal order, takes care of those costs that are not directly
attributable to any product or service, i.e., indirect costs. This is
essential, as you have to track these costs from the control point
of view.
n Product Cost Planning (PCC) is used for evaluating the cost of a
product. This submodule provides various types of information
about product costs, which leads toward a decision about
producing a product or manufacturing in-house.
n Profitability Analysis (PA) deals with market segments and
provides various reports for analyzing the results of enterprise
activities on the external market. Through this module, you can
determine how successful the enterprise is in different market
segments, i.e., products, divisions, and customers.
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n Profit Center Accounting (PCA): This module plays an
important role from a responsibility point of view. It takes
care of P&L analysis of the subareas in the enterprise that are
responsible for profits.
n All the CO submodules described here have their master data,
i.e., cost element, cost center, profit center, characteristics, etc.
In CO you will also have various master data groups, which are
used for easy reporting and to process more than one set of
master data at a time. Master data groups are cost center groups,
cost element groups, and IO groups. Master data groups make
analysis and reporting easier. Instead of processing master data
individually, you select a master data group to process all of the
master data at one time. When reporting at each hierarchical
level, the system will generate an automatic total, making
reporting easier. Within a client, you can use each master data
name once.
n When indirect expenses are posted in FI using cost element, the
system will post a one-sided entry through the CO document.
n While posting FI transactions, CO is being populated through
various default assignments or manual assignment. When
posting happens to CO, SAP R/3 will generate a CO document.
When posting happens to more than one cost object, true
posting happens to one-cost objects and posting to other cost
objects are statistical.
n You cannot settle statistical posting. Statistical posting is for
informational purposes only.
6.7 CEL
n Cost Element Accounting (CEA) is a submodule of CO. Cost
flows between FI and CO and within CO through cost element
and/or revenue. When cost flows from FI to CO, it flows
through the primary cost element. When cost flows within CO,
it flows through the primary cost element as well as a secondary
cost element. Through cost element, you can track the point of
origination of expenses.
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6.8 CCA 255
n If you have an expense account for which CO posting is
required, a cost element has to be created for cost accounting
purposes. While posting within CO, you will create a secondary
cost element for which there will not be any FI posting.
6.8 COST CENTER ACCOUNTING (CCA)
n Costs directly attributable to a product and services are assigned to
product/services. Costs other than direct costs, i.e., personnel costs
or rental costs, are captured through the Cost Center Accounting
module and later on assigned to different CCA modules according
to their consumption.
n Posting expenses to cost centers enables internal accounting.
Before creating cost center master data and the cost center
hierarchy, you have to plan the organization structure. The
organization structure of the cost center may depend upon
allocation criteria, geographical requirements, etc. The highest
node of the cost center organization structure is called the
standard hierarchy.
n Within CCA, cost center master data controls setup parameters.
You can create cost center master data through transaction
codes KS01 (Create), KS02 (Change), and KS03 (View).
These are:
Header information: This includes the cost center number and the
n
controlling area for which this is created.
Basic data: This contains cost center manager and cost center type.
n
Hierarchy area: Here you are assigning the cost center to a group
n
note in order to create the organization hierarchy.
Company: Since cost centers are company code dependent, when
n
you are working in cross-company code controlling areas, you have
to assign the cost center to one of the company codes.
n Within CCA, you use a statistical key figure (SKF) to distribute/
allocate one or more cost center costs to various cost centers,
e.g., the number of employees in the IT department.
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n The SKF may be a fixed value or a total value. With a fixed value
SKF, values will carry over to a future period, while a total value
SKF is valid for a particular period.
n A purchase order does not create an FI document. However,
if a commitment is active, a purchase order will create a
commitment posting.
n Once you receive goods, the SAP R/3 system will clear
commitment postings and post actual cost.
n Sometimes, some of the costs accrue in FI in a random fashion,
which makes period comparison questionable. You can configure
the accrual concept in CO to overcome this difficulty. The CO
module provides two types of accrual calculation: (1) percentage
method and (2) target = actual method.
n Through the accrual process, you can accumulate certain costs
periodically in CO, which will be offset by an FI transaction.
n I n CCA, you have various methods to transfer cost from one cost
center to other cost objects. These are: reposting, assessment,
and distribution.
Reposting enables you to correct posting errors. It transfers costs
n
from the cost center to other cost objects, while retaining original
cost elements. There are two types of reposting: (1) manual
reposting and (2) line item reposting. With manual reposting, you
transfer cost (or revenue) from cost centers to other objects based
on certain distribution rules. With line item reposting, you repost
or transfer line items from cost centers to other cost objects with
reference to an FI document.
Distribution is another method of transferring cost from a cost
n
center to other cost objects. Sometimes, while incurring costs in FI,
you do not have enough information to distribute your expenses to
other cost centers. In this situation, you could collect these costs in
a cost center and later on distribute them to other cost centers. As
with reposting, distribution also retains the original cost element.
You can reverse and repeat distribution as often as desired.
Assessment is used to allocate primary and secondary costs from one
n
cost center to other cost objects. In the assessment process, you will
use assessment cost element as a carrier of cost. During this process,
you will lose the original cost element.
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6.9 IO 257
n In CO, you observed that you are following various methods
to transfer cost from one cost object to others. Some of these
transfers are within the CO, and some are within the company
code level. At the end of the month, it is essential to reconcile
data for internal accounting with data for external accounting.
The reconciliation ledger facilitates this reconciliation.
6.9 IO
n All indirect costs flow either to cost centers or to overhead IO.
IO holds cost and/or revenue for short periods. You can divide
IO into the following categories: (1) overhead order, (2) accrual
order, and (3) order with revenue.
Overhead order captures indirect costs not directly attributable to
n
any product or services for a short period.
Accrual order accumulates certain costs that will be offset by
n
another entry at a particular interval.
Order with revenue is used to track costs and revenue for a
n
particular object.
n IOs normally act as an interim cost collector and a tool for
planning, monitoring, and reporting transactions. Once the
objective of the IO is complete, the costs captured in IO have to
be settled to their cost center/IO or to a G/L.
n IO is used in the SAP R/3 system for planning, monitoring,
controlling, and settling a particular project. You use different
types of IO as mentioned earlier to capture different types of
requirements.
n You will create an IO with reference to order type. Order
type controls the number range of the IOs, types of orders,
settlement profile, and budget profile.
n Depending upon master data attributes, the SAP R/3 system
posts transactional data either as real postings or as statistical
postings.
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n When the IO is statistical and you are posting FI transactions,
if you are assigning expenses to IO and cost centers, then the
real posting goes to the cost center and the statistical posting
happens to IO.
n Real postings always happen to real IO.
n Like assessment or distribution for cost centers, you transfer the
IO cost from IO to other cost objects through settlement. After
completion of the IO life cycle, you can settle IO to its original
cost center. In the case of external IO settlement, the settlement
process will create an FI posting.
n You run order settlement to settle transfer IO cost to its final
destination. You can run settlement either at the period end or
at the end of the order life.
n In the SAP R/3 system, you can settle IOs (CO component),
sales orders (SD component), projects (PS component), and
production orders with product cost collectors (PP component)
to profitability segments.
6.10 PA
PA provides various reports for analyzing the results of enterprise activities on
the external market. Through this module, you can determine how successful
the enterprise is in different market segments, i.e., products, divisions, and
customers.
n The PA module (CO-PA) is used to measure the profitability
of segments. A market segment may be a product, customer,
geographical area, company code, or business areas. This is a
good tool to monitor marketing activities with a market-oriented
approach.
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6.10 PA 259
n PA is one of the most important submodules of CO and is widely
used. There are two types of PA: (1) costing-based PA and
(2) account-based PA.
n Among the two types of PA, costing-based CO-PA is more
widely used.
n Costing-based CO-PA generates reports based on segments.
Segments represent one characteristic or a combination of
characteristics.
n T able 6.1 lists the differences between costing-based CO-PA and
account-based CO-PA.
Costing-based CO-PA Account-based CO-PA
1. Uses characteristics and value fields to 1. Uses cost and revenue elements to display
display reports. reports.
2. In costing-based CO-PA, you can calculate 2. Takes real cost and revenue from FI; hence
anticipated cost. you cannot calculate anticipated cost.
3. Uses tables specific to CO-PA, which may 3. Uses CO application tables.
or may not agree with FI.
4. Revenue and cost of sales are posted when 4. Revenues are posted when the billing
the billing document is posted. document is posted, while cost of sales
is posted when FI posting occurs for
goods issue.
5. At a given point in time, it may or may not 5. Always reconciles with FI.
reconcile with FI.
TABLE 6.1 Costing-based CO-PA versus account-based CO-PA
n In costing-based CO-PA, CO-PA stores its data in a separate
set of tables. While generating operating areas, the system will
create these tables. These tables are CE1XXXX, CE2XXXX,
| Costing-based CO-PA | Account-based CO-PA |
| 1. Uses characteristics and value fields to display reports. 2. In costing-based CO-PA, you can calculate anticipated cost. 3. Uses tables specific to CO-PA, which may or may not agree with FI. 4. Revenue and cost of sales are posted when the billing document is posted. 5. At a given point in time, it may or may not reconcile with FI. | 1. Uses cost and revenue elements to display reports. 2. Takes real cost and revenue from FI; hence you cannot calculate anticipated cost. 3. Uses CO application tables. 4. Revenues are posted when the billing document is posted, while cost of sales is posted when FI posting occurs for goods issue. 5. Always reconciles with FI. |
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260 CHAPTER 6 FICO QUICK TOUR
CE3XXXX, and CE4XXXX, where XXXX represents the
operating concern. Figure 6.20 shows how data is organized into
different tables in CO-PA.
FIGURE 6.20 Costing-based CO-PA tables
n CO-PA gets its data from the SD, MM, and FI modules and
from overhead controlling through cost center assessment and
IO settlement.
n When you make sales through the SD module, depending on
the sales order status, the SD module passes all information
relating to sales to FI as well as to CO.
n Figure 6.21 shows when the FI and CO modules are updated.
At the point of delivery and at the point of billing, the SD
module passes information to FI, which creates the FI
document as well as the CO document.
n Account-based CO-PA is updated with the cost of material
when delivery occurs from the SD module, while revenue is
updated when the SD module passes the billing document to
FI. However, with costing-based CO-PA, both revenue and
cost are updated when the SD module passes billing document
information.
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6.11 PCA 261
FIGURE 6.21 Time of posting into CO-PA from the SD module
n CO-PA gets its data from various modules as follows:
From SD: With costing-based CO-PA, sales data passes to CO-PA
n
when the order is created or changed, or during billing. With
account-based CO-PA, CO-PA gets it data when goods are issued
or during billing.
From FI: Direct costs that are attributable to a particular segment
n
are transferred directly from FI.
From CO: Indirect costs can be periodically transferred into
n
CO-PA, using allocations, settlements, and assessments.
6.11 PCA
T he PCA module plays an important role from a responsibility point of view.
Along with PA, this module plays a leading role in profitability management for
an enterprise. It takes care of P&L analysis of the subareas in the enterprise
that are responsible for profits.
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262 CHAPTER 6 FICO QUICK TOUR
n This module tracks internal profit generated by various
responsibility centers. You can map your product, branches, and
functionality as a profit center. This is a management-oriented
approach from the control point of view.
n You can transfer certain balance sheet items, which along
with cost and revenue give you important ratios like return on
investment (ROI).
n The cost center profit center master contains header
information, basic data, group assignment, and validity period.
n Since a profit center is a component of enterprise CO, by
default a profit center is valid for all company codes assigned to
a controlling area. However, you can limit this by deselecting
company code assignment.
n Assets, cost centers, business processes, IOs, projects,
production orders, and cost objects have a field for profit
center assignments in their master records. When you post any
transaction to one of these objects, the profit center is populated
with data.
n Based on configuration, PCA facilitates profit center valuation.
When a goods movement takes place between profit centers, it
can be treated as a sale in PCA and the goods valued based on
either legal valuation or profit center valuation.
n If the selling profit center and the buying profit center belong
to the same company code, then valuation takes place based on
profit center valuation. Otherwise, legal valuation is used.
n In profit center valuation, you can determine the transfer price,
which is generally cost + margin.
n Profit center accounts get their data from FI and CO posting in
the following ways:
All postings for revenue and cost elements (assignment to profi t
n
center using CO account assignment object)
Expense and revenue accounts that are posted using logistic
n
transactions
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6.12 PCC 263
Balance sheet accounts and other expense and revenue accounts
n
(optional)
n Like cost center assessment and distribution, you can use profit
center assessment and distribution to transfer costs from one
service cost center to other cost center.
6.12 PCC
PCC is used for evaluating the cost of a product. This submodule gives various
types of information about product costs that lead toward a decision about
whether to produce a product or manufacture in-house. It analyzes the actual
cost and the planned cost for producing a product.
n In product costing, the material master, BOM, work center, and
routing are important:
The material master controls attributes of materials, i.e., raw
n
materials, assemblies, and products.
A BOM represents a list of materials used to produce a product.
n
A work center is the location where you are producing your product.
n
n An order is related to the product and holds and supplies
information about the planned order cost and the actual
cost incurred while producing the product. It facilitates the
comparison of planned cost and actual cost at a detailed
level. Once you have completed production, you may settle
production order to finished stock.
n A sales order collects cost and revenue for a particular sales
order and facilitates the comparison of actual and planned cost
and revenue.
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7
S A
PECIAL REAS
Chapter
Some of the areas in the FICO modules are complex, and deserve special
attention from an interview and consulting point of view. This chapter discusses
some of these important areas.
7.1 FOREIGN CURRENCIES
Y ou carry out accounting for a company code in the country currency (local
currency) of the company code. Therefore, you must specify the local currency
in the system for each company code. All other currencies used are indicated as
foreign from the point of view of the company code. There are several situations
in which you need foreign currencies: (1) to post and save receivables and
payables in foreign currency, (2) to make payments in foreign currency, (3) to
manage accounts in foreign currency (foreign currency balance sheet accounts),
and (4) to carry out consolidation and prepare corporate group reports.
These are the following configuration steps for foreign currencies:
1. Check Currency Codes (SPRO) :
SAP solutions come with standard currency codes for the ISO company codes.
Sometimes circumstances arise in which you have to define new currency.
You can do so through this step.
2. Set Decimal Places for Currencies (OY04):
In this step, you will define the number of decimal places for the currency.
3. Check Exchange Rate Types (SPRO) :
In this step, you will define exchange rate types, which you will use later on
for various transactions.
265
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266 CHAPTER 7 SPECIAL AREAS
4. Define Valuation Methods (OB59):
To valuate foreign currencies, you need at least one valuation method. With
the valuation methods, you will define how to handle foreign currency
valuation methods and the exchange rate types you are going to use. In a
high-level valuation method, you will hold various parameters for foreign
currency valuations.
5. Prepare Automatic Postings for Foreign Currency Valuation
(OBA1):
In this step, you will assign various G/L accounts to record foreign valuation
differences.
These are the following application steps for foreign currencies:
6. Enter Exchange Rates (SPRO):
In this step, you will enter exchange rates to convert one currency to
another.
7. Foreign Currency Valuation (F.05):
T his transaction code is used to valuate foreign currencies. Foreign currency
income and expenses will be recorded in the respective account defined
through transaction code OBA1.
7.2 INTERCOMPANY TRANSACTIONS
I n today’s complex business world, a corporate group may have more than one
legal entity. When these legal entities make transactions between themselves,
these transactions are called intercompany transactions. Here are some examples
of intercompany transactions:
n One entity makes payments for other entities.
n One entity incurs expenses for other entities.
n One entity sells its products or services to other entities.
n One entity purchases goods or services from other entities.
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7.2 INTERCOMPANY TRANSACTIONS 267
To deal with these kinds of expenses, you need to carry out the following
steps in your SAP solutions:
1. Create customer and/or vendor master in the respective company codes.
2. Set this relation in transaction code OBYA.
FIGURE 7.1 Transaction code OBYA—cross-company transaction configuration
When you post an intercompany transaction, the SAP system will generate
three accounting documents: (1) an FI document for the first company code,
(2) an FI document for the second company code, and (3) a inter-company
document.
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268 CHAPTER 7 SPECIAL AREAS
FIGURE 7.2 Transaction code FBU3—cross-company transaction display
The cross-company/inter-company code document number consists of the
first company code document number, plus the company code, plus the last two
digits of the fiscal year. Table 7.1 lists some commonly used transaction codes for
cross-company/inter-company posting.
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7.3 BANK RECONCILIATION 269
T-Code/Programs Description
FBU3 Display cross-company
document
FBU8 Cross-company reversal
RFBVOR00 Report on cross-company
transactions
TABLE 7.1 Transaction codes for cross-company/inter-company documents
7.3 BANK RECONCILIATION
B ank reconciliation is a process whereby you are matching your accounting
records with the bank record. At a particular point in time, your accounting
record may or may not match the bank record. This is due to the time difference
between recording transactions in the company’s books of account and the bank’s
transaction postings. At the end of the month or at a particular time interval
agreed to with the bank, the bank sends a bank statement to the company.
T he company compares the bank statement with the transactions recorded in
its books of account. This process may bring up the true balance with the bank,
a transaction the company failed to record, or a transaction recorded by the bank
that does not pertain to the company. There are two approaches to remedy this:
(1) adjusting the balance per bank or (2) adjusting the balance per books.
| T-Code/Programs | Description |
| FBU3 | Display cross-company document |
| FBU8 | Cross-company reversal |
| RFBVOR00 | Report on cross-company transactions |