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24 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
44. What is the difference between a participating and nonparticipating
currency?
A participating currency is the currency of a country participating in the European
Economic and Monetary Union (EMU). Those countries currently include Austria,
Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg,
Malta, the Netherlands, Portugal, Slovakia, Slovenia, and Spain.
A nonparticipating currency is the currency of a country not participating in
the EMU.
1.4 G/L ACCOUNTING (FI-G/L)
45. What is open item management?
O pen item management means that a line item needs to be cleared against
another open item. At a particular point, the balance of an account is the sum of all
open items of that account. Generally, you make these settings in the G/L Master for
all clearing accounts, such as a Goods receipts and Invoice receipts (GR IR) account,
customer account, vendor account, or bank G/L account, or all accounts except the
main bank account. Open item managed accounts always have line item management.
You can switch open item management on and off through transaction code FS00.
46. What are the types of currencies?
The following currencies are used in SAP solutions:
■ Local currency—T his is company code currency, which is used for generating
fi nancial statements for external reporting. Sometimes it is called operating
currency.
■ Group currency —Group currency is the currency that is specifi ed in the client
table and used for consolidation purposes.
■ Hard currency —Hard currency is a country-specifi c second currency that is used
in countries with high infl ation.
■ I ndex-based currency —Index-based currency is a country-specific fictitious
c urrency that is required in some countries with high infl ation for external
reporting (for example, tax returns).
■ Global company currency —Global company currency is the currency that is used
for an internal trading partner.
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1.4 G/L ACCOUNTING (FI-G/L) 25
47. Are any FI documents created during purchase order (PO) creation? If
yes, what is the entry?
During PO creation (using transaction code ME21N), no FI document will be created.
However, in CO, there can be a commitment posting to a cost center according to
confi guration. The offsetting entry is posted at the time of GR.
48. There are many banks in a house bank. If a payment is to be made from
a particular bank G/L account, how is it carried out?
There can be several accounts in one house bank. A house bank is represented by
a house bank ID and a bank account is represented by an account ID. While creat-
ing the account ID, you are assigning a G/L account for outgoing payment. When
making payment, you will select the house bank ID and account ID, which in turn
determines from which G/L account payment will be disbursed.
FIGURE 1.20 House bank
49. What is the difference between Account Assignment Model (AAM),
recurring entries, and sample documents?
AAM: A reference for document entry that provides default values for posting
business transactions. An AAM can contain any number of G/L account items
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26 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
and can be c hanged or supplemented at any time. Unlike sample documents, the
G/L account items for AAMs may be incomplete.
Recurring entries : A periodically recurring posting will be made by the recur-
ring entry program on the basis of recurring entry original documents. The proce-
dure is comparable to a standing order by which banks are authorized to debit rent
payments, payment contributions, or loan repayments.
Sample documents: A sample document is a special type of reference docu-
ment. Data from this document is used to create default entries on the accounting
document entry screen. Unlike an accounting document, a sample document does
not update transaction fi gures but merely serves as a data source for an accounting
document.
50. In the G/L master you have the options Only balances in local crcy and
Account currency. What do these mean?
Account currency is the currency assigned to the G/L account. If you decide that
you want to maintain company code currency, then you can post a transaction in
any currency in that account. If you want to maintain separate currency for that
G/L, note that there will be a difference because of the conversion rate.
Some G/L accounts can’t be maintained on an open item basis and can’t be in
a foreign currency, such as clearing accounts or discount accounts, etc. In that case,
you can specify Only balances in local crcy to show the balance in local currency.
FIGURE 1.21 G/L Account master
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1.4 G/L ACCOUNTING (FI-G/L) 27
51. How many charts of account can be attached to a company code?
A maximum of three charts of account can be assigned to a company code:
(1) operational COA, (2) group COA, and (3) country COA.
52. What are substitutions and validations? What is the precedent?
V alidations are used to check the presence of certain conditions. It returns a message
if the prerequisite check condition is not met.
Substitutions are similar to validations. They actually replace and fi ll the fi eld
with values behind the scenes without the user’s knowledge, unlike validations
that create on-screen messages for the user.
53. What are special periods used for?
T he special periods in a fi scal year variant can be used for posting audit or tax
adjustments to a closed fi scal year. The logic behind the use of special periods is
to identify and have control over transactions after the closing of normal posting
periods.
54. What is a shortened fi scal year? When is it used?
A shortened fi scal year is a fi nancial year that has fewer than 12 normal posting
periods. This type of fi nancial year is used for shifting an accounting period from
one fi nancial period to another fi nancial period. For example, say Company X
was following accounting period Apr xxxx to Mar xxxx+1, and has now decided
to follow accounting period Jan xxxx to Dec xxxx. Now the current accounting
period duration is only 9 months, i.e., from Apr xxxx to Dec xxxx, which is less than
12 months. This type of fi scal year is called a shortened fi scal year.
55. What are posting periods?
A posting period is a period of time in which you are posting a transaction. It may
be a month or a week. In the fi scal period confi guration, you defi ne how many
posting period a company may have. A posting period controls both normal and
special periods for each company code. It is possible to have a different posting
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28 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
period variant for each company code in the organization. The posting period is
independent of the fi scal year variant.
56. What are document types and what are they used for?
Document type is nothing but types of vouchers containing line items. Several
business transactions can be identifi ed within a particular document type. The
document type controls:
■ Document number ranges
■ Header part of document
■ Line item level of the document
■ Filing of physical document
Figure 1.22 shows the standard document types for SAP solutions.
FIGURE 1.22 Document types
H owever, if SAP standard document types are not suffi cient, you can create
your own using transaction code OBA7.
57. What is an employee’s tolerance group? Where is it used?
A n employee’s tolerance group controls the amount that is to be posted. Tolerance
groups are assigned to user IDs, which ensures that only authorized persons can
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1.4 G/L ACCOUNTING (FI-G/L) 29
make postings. By defi ning the employee’s tolerance group, you are restricting
employees from entering certain transactions for which they are not authorized.
This basically controls who is authorized for what amount.
FIGURE 1.23 User tolerance group
An employee’s tolerance group limit controls:
■ Up to what amount per line item an employee can post
■ Up to what amount per document an employee can post
■ Allowable payment difference an employee can accept
58. What are posting keys and what is the purpose of defi ning them?
Posting keys determine whether a line item entry is a debit or a credit, as well as
the possible fi eld status for the transaction. Posting keys are delivered in the SAP
solution. If you want to change posting keys, such as making additional fi elds
optional on payment type, the best possible action is to copy the posting key that
needs to be modifi ed and then modify it. Figure 1.24 shows the standard posting
keys in SAP solutions.
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30 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
Customers Vendors G/L
01 11 21 31 40 50
02 12 22 32 80 90
03 13 23 33 81 91
04 14 24 34 83 93
05 15 25 35 84 94
06 16 26 36 85 95
07 17 27 37 86 96
08 18 28 38
09 19 29 39
FIGURE 1.24 Standard posting keys
59. How many FSVs can be assigned to the company code?
T here is no such restriction of assignment of FSV to company codes. You can assign
as many FSVs as you want to the company code.
60. What is a reconciliation ledger? Can you directly enter documents in
that A/C?
Reconciliation ledgers are control ledgers of sub ledgers. When you post items to a
subsidiary ledger, the system automatically posts the same data to the G/L. Each
subsidiary ledger has one or more reconciliation accounts in the G/L. You can’t use
reconciliation accounts for direct postings. The sum of balances of sub ledgers will
be equal to the total in the reconciliation ledgers .
61. What are the segments of the G/L master record?
There are two segments in the G/L master: (1) COA segments and (2) company
code segments. COA segments hold data that can be used by any company codes
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1.4 G/L ACCOUNTING (FI-G/L) 31
using the same COA. Company code segments contain information that is specifi c
to a company code.
COA tabs are:
■ Type/Description
■ Keyword/Translation
■ Information
Company code segment tabs are:
■ Control Data
■ Create/Bank/Interest
■ Information
62. What are residual payment and part payment?
Residual payment: This clears the original invoice with the incoming amount and
creates a new open line item for the remaining outstanding amount.
Part payment : This leaves the original invoice amount and creates a new line
item for the incoming amount. In case of partial payment, both the original (invoice)
entry and the payment entry will appear as open items.
These situations arise when you don’t receive full payment against an
invoice.
63. What are internal and external number ranges? Why is it generally not
a good idea to have external numbering on transactions?
Internal number ranges : The document number will be generated by the system
automatically in serial order and will allot the next available progressive
n umber. This reduces the manual involvement of the user. The number must be
numerical.
External number ranges : While entering a transaction, the document number
needs to be keyed in by the end user. The system will not automatically insert a
number in this case. The user can pick the number randomly. Note that it can be
alphanumeric.
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32 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.25 Using document number ranges
A number range can be either year dependent or year independent. In
Figure 1.25, all the number ranges are year dependent. For year-dependent
number ranges, you will defi ne the document number range for each new account-
ing year as a year-end activity.
You can defi ne a number range as year independent by keying 9999 in the Year
column of a number range.
Entering the document number manually for each SAP fi nancial posting is time
consuming and risky for booked transactions. The transaction code for confi guring
the document number range is FBN1.
64. What are the customization steps for cash journals?
The following steps are required for customizing cash journals:
1. Create a G/L account for cash journals (T-code FS00).
2. Defi ne the document type for cash journals (T-code OBA7).
3. Defi ne the number range intervals for cash journals (T-code FBCJC1).
4. Set up the cash journals (T-code FBCJ0).
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1.4 G/L ACCOUNTING (FI-G/L) 33
5. Create, change, and delete business transactions (T-code FBCJ2).
6. Set up print parameters for the cash journals.
W ith transaction code FBCJ0, you are assigning G/L accounts to the cash
j ournal. You can assign multiple cash journals to one G/L account where cash
journal currencies are different. Otherwise, the assignment will be 1 to 1.
65. What is the main purpose of parking a document? Why would you
use this?
P arking documents is used to temporarily park or store a document until it is
approved by an authorized person. The following two cases demonstrate how a
parked document is usually used:
1. When the end user has no authorization to enter a particular document like
vendor payment, vendor invoice, etc., into the system, he can temporarily save
the document in the system’s memory.
2. When the end user doesn’t have enough information, he can park documents in
the system’s memory until he has the information to complete the document.
T he document number for the parked document will be generated in the same
way as for a regular document. A parked document can be deleted from the s ystem’s
memory if you feel that what you entered is wrong. Once you post the parked
document into books of accounts as a normal document, the document number
will become the regular document. The T-code for creating a parked document
is F-65.
66. What is a baseline date? Where is it used? Can it be changed?
A baseline date is used to determine the due date of a line item, and is used for
dunning programs, interest calculation, and automatic payment programs. You
can confi gure the baseline date with T-code OBB8. The baseline date can be one of
the following dates:
■ Transaction date
■ Posting date
■ Document date
■ Entry date
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34 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.26 Payment terms
While entering a transaction, the baseline date is automatically populated from
the payment terms; however, you can change it by entering another date.
67. What is a special G/L transaction?
S pecial G/L transactions are transactions that are not normal business transac-
tions with your business partners. These are generally shown in different control
ledgers and are not grouped with the normal transactions. They include bills
of exchange, down payments, bank guarantees, and provisions for doubtful
debts.
68. Why do you use special-purpose ledgers (SPLs)?
SPLs are used for customer-defi ned ledgers, and contain information for reporting
purposes. The customer-defi ned ledger can be used as the G/L or as a sub l edger
and may contain the account assignments desired. The account assignments
can be either SAP dimensions from various applications or customer-defi ned
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1.4 G/L ACCOUNTING (FI-G/L) 35
dimensions . You can use the SPL for statutory reporting or management reporting
purposes. It also helps in doing single-entry, adjustment posting, such as income
tax depreciation.
69. After entering a document, can you delete the entry? Can you change
the document? Which fi elds cannot be changed?
A fter posting a document, you cannot delete the document. However, you can
change certain fi elds like cost objectives, reference texts, etc.
70. Why and when would you use business areas?
B usiness areas in SAP solutions are used to differentiate transactions originating
from different points/lines/locations in business. Take a look at an example:
C ompany ABC has three company codes. These three company codes are doing
similar business selling TVs and laptops but on different continents. Now ABC
wants to have a balance sheet and P&L account based on products. In this case, ABC
will create a product-wise business area, which will solve its requirement.
The advantages of using the business area are:
■ You can use these business areas if other company codes require the same
business areas.
■ The confi guration is simpler, as in the case of the company code, you would be
required to go through the entire confi guration of creating COAs, fi scal year
variants, posting period variants, and so on. With the business area option,
you just need to attach it to the company code and the rest of the details in
the business area are attached by default from the company code you are
using it in.
■ Using the options in CO (Enterprise CO, Profi t Center Accounting [EC-PCA]),
you can even draw up balance sheets and PL statements for the business
areas.
T his example demonstrates when the company wants to separate entries accord-
ing to the lines of business it operates. Another case could be when the company
wants to fi nd out the profi tability of its operations in various cities and differentiates
these cities into business areas.
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36 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
71. How does FI-MM integration take place? Please explain in detail.
F I-MM integration is how the G/L account will be updated when you are carrying
an inventory-related transaction. For convenience, you may divide the process into
three areas: (1) Organization structure dependent, (2) material master dependent,
and (3) transaction dependent. Account determination will be carried out depend-
ing upon these three factors.
Organization structure dependent:
■ Valuation level — It is an organization structure, which determines at which level
valuation will be done for material. Valuation can be done at plant level or
company code level. Valuation must be at plant level if you want to use the
application component PP or Costing, or if the system is an SAP Retail system.
The decision you make is valid for the entire client. It is recommended that you
set material valuation at plant level.
■ Valuation area— T he valuation area is a component of valuation level. Suppose
you have created the valuation level at the plant level and there are several
plants at the company code level; each plant is a valuation area for the purpose
of inventory.
■ Valuation grouping code — The valuation grouping code is a set of valuation areas
that are grouped together for the purposes of accounting. Through the account
determination process, it will be related to the COA. The valuation grouping
code makes it easier to set automatic account determination. Within the COA,
you assign the same valuation grouping code to the valuation areas you want
to assign to the same account. Valuation grouping codes either refl ect a fi ne
distinction within a COA or correspond to a COA. Within a COA, you can use
the valuation grouping code.
Material master dependent:
■ Valuation class— This is the assignment of a material to a group of G/L accounts.
Along with other factors, the valuation class determines the G/L accounts that
are updated as a result of valuation-relevant transactions or events, such as a
goods movement. The valuation class makes it possible to:
■ Post stock values of materials of the same material type to different G/L
accounts
■ Post stock values of materials of different material types to the same G/L
account
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1.4 G/L ACCOUNTING (FI-G/L) 37
■ Material type —This groups together materials with the same basic attributes,
such as raw materials, semifi nished products, or fi nished products. When creat-
ing a material master record, you must assign the material to a material type.
The material type you choose determines:
■ Whether the material is intended for a specifi c purpose, such as a confi gu-
rable material or process material
■ Whether the material number can be assigned internally or externally
■ Account category reference — The account category reference is a combination
of valuation classes. Exactly one account category reference is assigned to a
material type. The link between the valuation classes and the material types is
set up via the account category reference. In the standard system, an account
reference is created for each material type. The account category reference is
in turn assigned to exactly one valuation class. This means that each material
type has its own valuation class.
Transaction Dependent:
■ Movement types —This is a classifi cation key indicating the type of material
movement (for example, goods receipt, goods issue, or physical stock transfer).
The movement type enables the system to fi nd predefi ned posting rules deter-
mining how accounts of a fi nancial accounting system (stock and consumption
accounts) are to be posted and how the stock fi elds in the material master record
are to be updated.
■ Transaction/Event key— This is a key allowing the user to differentiate between
the various transactions and events (such as physical inventory transactions
and goods movements) that occur within the fi eld of inventory management.
The transaction/event type controls the fi ling/storage of documents and the
assignment of document numbers. Some important transaction keys are BSX,
GBB, and WRX.
U sing the organization dependent, material master dependent, and transac-
tion dependent areas, you determine the inventory management requirements,
which are:
■ Whether changes in quantity are updated in the material master record .
■ Whether changes in value are also updated in the stock accounts in fi nancial
accounting .
FI-MM integration mapping is stored in table T030. For a better understanding,
use transaction code SE16.
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38 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.27 Table T030
F igure 1.27 shows how G/L accounts are assigned to various combinations of
MM transactions.
72. What does the FSG assigned to the G/L master record control?
It controls what fi elds are displayed at the time the G/L master is created. S pecifi cally,
the FSG controls whether or not particular fi elds need to be fi lled. The available
options are: Required, Optional, and Suppressed.
73. What is a house bank, bank key, bank ID, and account ID?
A house bank represents a branch of a bank or a bank itself. A house bank may
consist of more than one account.
A bank key is a unique key used by a bank for the transfer of money from one
bank to another online. Each key represents a particular bank branch. Generally,
you will use SWIFT codes as the bank key.
A Bank ID is an ID for house banks that the company code uses for transact-
ing business.
An Account ID represents a particular account at a particular branch. Let us
assume you have three accounts at the ICICI Bank Vashi, Mumbai. In this situation,
the house bank will be ICICI Bank, Vashi, Mumbai. Individual accounts represent
an account ID.
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1.4 G/L ACCOUNTING (FI-G/L) 39
74. How do you identify a document? How many line items can one
document have?
A document is identifi ed through the company code, document type, and document
number. Every document in FI must have at least 2 line items, with a maximum of
999 line items. However, this limitation has been removed in SAP ECC 6.0.
75. What are some examples of standard document types?
The standard document types provided in SAP solutions are: SA—General entry,
DA—Customer document, KA—Vendor document, DZ—Customer p ayment, and
KZ—Vendor payment. You can create new document types using T-code OBA7.
76. How do you control document line item fi elds?
T he document line item fi elds are controlled through the fi eld status group assigned
to the G/L master and the fi eld status of posting keys.
77. Can several companies use one posting variant?
Yes, since the posting period is a variant that can be used by one or more company
code. If one posting period variant is used by several company codes, they should
follow the same opening and closing of posting periods.
78. What is a tolerance group?
A tolerance group is a variant that restricts the user from posting certain transact ions
that they are not authorized to do. On the other side, a tolerance limit for c ustomers
and vendors determines what variations would be allowed while c learing an open
item. There are four types of tolerance group: (1) employee tolerance, (2) G/L account
tolerance limit, (3) customer tolerance limit, and (4) vendor tolerance limit.
79. When the currency of the cash journals are the same, is it possible to
attach more than one cash journal to one G/L account?
N o. When cash journal currencies are the same, you must assign a separate G/L
account for each cash journal. However, when cash journal currencies are different,
you can use one G/L account for more than one cash journal.
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40 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
80. How do you reverse cleared documents?
A cleared document cannot be reversed until you make it an open item. To reverse
a clear document, follow these steps:
1 . R eset and reverse the cleared document by breaking the document
relationships and reversing it. The path is: Accounting ® Financial
Accounting ® C/L ® Document ® Reset Cleared items. (Use T-code FBRA.)
2. If you have cleared the open item through an automatic payment program, you
need to execute T-code FCH8.
81. Can you confi gure cash discount terms?
Yes, this is confi gurable through payment terms. While confi guring payment terms,
you will defi ne the cash discount if payment is made within the defi ned date. You
can confi gure payment terms using T-code OBB8.
82. What is a parked document and a held document? What are the
differences between the two?
Held document : When a user is posting a document and does not have the requisite
data in his possession, he can hold the document until he gets all of the information.
When a user holds the document, the system will ask to assign a number to it for
easy identifi cation. This number can be numeric or alphanumeric.
Parked document: When the user does not have authorization for posting a
document, he can prepare the document and park it for his superior to approve.
When it is approved, the posting of the document will be completed.
In the case of a holding document, the FI document m ay be incomplete in respect
to debits = credits, while a parking document is a complete document by itself.
I n both cases, the G/L account balances will not be affected until the document
is posted.
83. What additional setup is required if more than one cash journal is main-
tained in a location?
These are the additional steps required if an entity wants to have more than one
cash journal:
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1.4 G/L ACCOUNTING (FI-G/L) 41
■ C reation of a cash journal G/L account: An additional cash G/L account is
required if you want to maintain more than one cash journal in the same
currency.
■ C ash journal setup: This is where you assign the document type of the G/L
account to the cash journal.
84. Explain the document currency and local currency fi elds when posting a
document in SAP FI.
Document currency is the currency in which transactions are carried out by the
entity. It may or may not be the company code currency or local currency. Let us
assume the company code currency is USD, and you are posting a transaction in
INR (the currency code for Indian Rupees). If document currency is different from
company code currency (local currency), the document currency will be translated
into local currency. However, it is possible to overwrite the system proposed values
manually.
85. What confi gurations steps are required for a special-purpose ledger?
These are the following steps for a special-purpose ledger:
1. Define table group (T-code GCIN) IMG menu path—Financial Accounting ®
Special Purpose Ledger ® Basic Settings ® Tables ® Defi nition ® Defi ne Table
Group
2. Maintain fi eld movement (T-code GCF2) IMG menu path—Financial Account-
ing ® Special Purpose Ledger ® Basic Settings ® Master Data ® Maintain
Field Movements
3. Maintain ledger for statutory ledger (T-code GCL2)I MG menu path—Financial
Accounting ® Special Purpose Ledger ® Basic Settings ® Master Data ®
Maintain Ledgers ® Copy Ledger
4. Assign company code (T-code GCB3)I MG menu path—Financial Account-
ing ® Special Purpose Ledger ® Basic Settings ® Master Data ® Maintain
Company Codes ® Copy Company Code Assignments
5. A ssign activities (T-code GCV3)I MG menu path—Financial Accounting ® Special
Purpose Ledger ® Basic Settings ® Master Data ® Maintain Activities ® Dis-
play Activity
6. Defi ne versions (T-code GCW1) IMG menu path—Financial Accounting ® Spe-
cial Purpose Ledger ® Periodic Processing ® Currency Translation ® Defi ne
Versions
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42 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
7. Set up exchange rate type (T-code OC47)I MG menu path—Financial A ccounting ®
Special Purpose Ledger ® Periodic Processing ® Currency T ranslation ® Set
Up Exchange Rate Type
8. Create number ranges (T-code GC04) IMG menu path—Financial Accounting ®
Special Purpose Ledger ® Actual Posting ® Number Ranges ® Maintain Local
Number Ranges
9. Create currency translation document type (T-code GCBX) I MG menu path—
Financial Accounting ® Special Purpose Ledger ® Actual Posting ® Maintain
Valid Document Type
10. Create posting period variant (T-code GCP1) IMG menu path—Financial Account-
ing ® Special Purpose Ledger ® Actual Posting ® Posting Period ® Maintain
Local Posting Period
86. What is normal reversal and negative reversal?
T o correct an incorrect posting, mySAP ERP Financial provides two types of rever-
sal: (1) normal reversal and (2) negative reversal.
Normal Reversal
GL No.XXXX
Doc.no: .1033 $ 1000.00 Doc.no: .1034 $ 1000.00
Original Posting Reversal Posting
$1000.00 $1000.00
Negative Reversal
GL No.XXXX
Doc.no: .1033 $ 1000.00
Original Posting
Doc.no: .1034 $ -1000.00
Reversal Posting
$0.00
FIGURE 1.28 Types of reversal
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1.4 G/L ACCOUNTING (FI-G/L) 43
Normal reversal: In normal reversal, mySAP ERP Financial posts the reversal
document on the opposite side of the original entry. In Figure 1.28, document 1033
is the original posting, which is corrected by reversal through document 1034. This
functionality does not suit the legal requirements of some countries.
Negative reversal : In negative reversal, the accounting entry is posted on the
same side as the original entry with the opposite sign.
The net effect in both cases is the same. The account balance that is increased by
the original posting will be reduced by the reversal posting, and vice versa.
87. Explain the reversal process in SAP solutions.
V arious business situations may arise that compel a company to correct accounting
documents. As you are aware, SAP R/3 and mySAP ERP Financial don’t allow the
deletion of an accounting entry. The only way to correct accounting entries is to
reverse the incorrect accounting documents. You can reverse FI accounting docu-
ment only when:
■ The document that is to be reversed originated in FI.
■ All additional assignments are valid at the time of reversal, i.e., cost centers,
business areas, etc.
■ The document to be reversed has not yet cleared.
■ T he FI documents are not generated through IDOCs that came from external
systems.
■ The accounting documents are related to G/L, AP, and AR.
D uring reversal, the SAP solution will create a reversal document according to
the reversal document type set for the original document type. For audit tracking,
you will fi nd a reference to the reversal document number in the original document
header; similarly, the reversal document header will include the original document
number.
88. What is a noted item in the SAP solution?
A noted item is a special G/L transaction meant for informational purposes.
A noted item reminds user groups of potential payment and creates a one-sided
entry. Other advantages of noted items are access to these transactions from
automatic payment programs and dunning programs.
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44 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.29 Noted item entry
Noted items will not update the G/L account, will not have a zero balance
check, and will have a single-item account assignment. Examples of noted items
include bills of exchange requests and down payment requests.
1.5 ACCOUNTS PAYABLE (FI-AP)
89. How is the due date of a document calculated?
T he due date is determined through default payment terms entered in the business
partner’s master data and setting a baseline date for payment terms. Payment terms
can be confi gured through T-codes OBB8 and OBB9.
FIGURE 1.30 Due date calculation
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1.5 ACCOUNTS PAYABLE (FI-AP) 45
In Figure 1.30, your baseline date will be the document date. So the due date
will be the baseline (i.e., document date) + number of days (i.e., 45). For example,
while posting a transaction you enter your document date as 05/01/2009. Then
your due date will be 05/01/2009 + 45 days, which is 06/15/2009.
90. What is an automatic payment program? What are the steps to
confi gure it?
An automatic payment program is a program through which you are able to pay
and generate checks for all vendors/customers you owe as per payment terms. This
can be confi gured through T-code FBZP.
Follow these confi guration steps while you customize payment terms:
1. All company codes you are defi ning parameters for
a. Company code that processes payment
b. Intercompany payment relationship
c. Cash discount amount and percentage
d. Tolerance days for payments
e. Customer and vendor Special G/L transaction to be processed
2. Paying company code
a. Minimum amount for incoming and outgoing payment
b. Specifi cation for bills of exchange
c. Forms for payment advice and electronic data interchange (EDI) format
3. Payment method per country
a. Types of payment method allowed at country level
b. Master data lookup for payment processing
c. Document type to be used for payment
d. Currencies allowed for this payment method
4. Payment method per company code
a . M inimum and maximum payment amount at company code level for a
payment method
b. Whether or not foreign payment is allowed
c. What foreign currencies are allowed for payment
d. Bank and postal code optimization
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46 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
5. Bank determination
a. Ranking—The order in which payments will be processed
b. Amount—Available amount for payment
c. Account—G/L account to which posting will be made for payment
d. Expenses and charges—Account to be posted to if any expenses are incurred
while processing payment
e. Value date—Relevant for cash management module
91. What are the steps for confi guration of withholding tax?
You need to confi gure the following steps for extended withholding tax:
■ Defi ne withholding tax types—Invoice posting
■ Defi ne withholding tax types—Payments posting
■ Defi ne withholding tax codes for withholding tax types
■ Defi ne recipient types
■ Assign withholding tax types to company
■ Defi ne accounts for withholding tax
■ Activate the withholding tax code and type to the company code
■ Assign the withholding tax type to the vendor
92. What journal entries are passed in the system from the time of good
receipt until payment is made to the vendor?
I n a simple business scenario, you will pass the following accounting entries from
the time of goods receipt until payment to vendor.
1. Transaction code MIGO
Material Account debit
GR/IR Account credit
2. Transaction code MIRO
GR/IR Account debit
Vendor Account credit
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1.5 ACCOUNTS PAYABLE (FI-AP) 47
3. Transaction code F-28
Vendor Account debit
Bank Account credit
93. What is a GR/IR account? Why is it maintained?
A GR/IR account represents goods receipts and invoice receipts. This is a clearing
account that is maintained to nullify the time difference between goods receipts
and invoice receipts from the business partner. The balance in the GR/IR account
increases because of the following:
■ If the quantity received is less than the quantity invoiced. The system then expects
further goods receipts for this purchase order in order to clear this balance.
■ If the quantity received is more than the quantity invoiced. The system then
expects further invoices for this purchase order to clear this balance.
94. What is the difference between withholding taxes and extended with-
holding taxes?
T he differences between the classic withholding tax and extended withholding tax
are described in Table 1.2.
Individual Function Classic Extended
Withholding tax on outgoing payment Yes Yes
TDS on incoming payment Yes
TDS at the time of invoice Yes Yes
TDS on partial payment Yes
No. of withholding tax from each document Max 1 Several
TDS basis—Net amount Yes
Gross amount Yes
Tax amount Yes
TABLE 1.2 Comparison of withholding taxes
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48 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
95. What are segments in the vendor master?
A vendor master contains three segments, which control different fi elds for a vendor.
These are:
■ G eneral data segment: This segment holds a common set of data applicable
for all company code.
■ C ompany code segment: These are company code specifi c data that can’t be
shared with other company code.
■ P urchase organization segment: Like company code data, this segment contains
specifi c purchase organization data.
96. If a document type is confi gured for a vendor, can you use that document
type in the line item posting key meant for a customer?
W ith T-code OBA7 you are defi ning the document type. While confi guring the d ocument
type, you are defi ning the type of account to which it will post. If the document type is
defi ned only for vendors and you are using it for a customer, the system will not allow
us to post to the customer. Hence, the document can’t be posted for a customer.
97. What do you test in an automatic payment program? How is it done and
what type of errors are you likely to get?
Use T-code F110 to test the payment program.
1. Enter data in the Parameters tab.
2. Save.
3. Edit the proposal and press Enter . The proposal will be completed.
4. Display the proposal.
5. Any errors will show under Exceptions.
If there is an exception, check the logs that the system displays to see what you
have not done. If everything is correct, the system will show an amount in place
of Exceptions.
Then you need to run the payment.
Remember that you can edit or delete the proposal before the payment is run.
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1.5 ACCOUNTS PAYABLE (FI-AP) 49
Any errors may be because you have not defi ned the payment method in the
vendor master, the vendor may be blocked for posting, or the line item might have
blocked the payment.
98. What settings do you need to adjust before running the automatic
payment program?
There are fi ve steps for running the automatic payment program:
1. Status —In this tab page, the system will provide a message about the current
status of the payment program.
2. Parameters—T his tab page holds important parameters for the automatic
payment program. These are (1) Posting date, (2) Document entered up to,
(3) Company code, (4) Payment method, (5) Next payment date, and (6) Vendor
or Customer numbers.
3. Free selection —In this tab page, you can enter additional parameters to search
in the automatic payment program.
4. Additional log —With the help of the additional log, you can defi ne additional
information for the automatic payment program.
5. Print out data medium— In this tab page, you enter a variant name for the
house bank. You also defi ne the house bank, account ID, check lot, and print
medium.
99. What are sensitive fi elds with reference to customer and vendor masters?
How do they work?
Sensitive fi elds are a set of vendor or customer master data fi elds that you fi ll in
but should not be altered frequently. In some businesses, any changes that affect
these sensitive fi elds need to be verifi ed by someone other than the person who
makes the changes.
If you defi ne a fi eld in the vendor master record as “sensitive,” the correspond-
ing vendor account is blocked for payment if the entry is changed. The block is
removed when a second person with authorization checks the change and confi rms
or rejects it.
The block will occur at the time of automatic payment program (APP) only and
not for manual payments through transaction code F-53.
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50 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
100. You have four house banks. The end user has to use the third bank (rank
order) only for check payments. Can you make payments through the
third house bank? If so, how is it possible?
C ustomize the priority as 1 for the third house bank. Otherwise, while posting
the invoice, you can specify the house bank from which you intend to make the
payment.
101. What are the steps for linking customers and vendors?
W hen the customer is also a vendor, or the vendor is also a customer, you need to
follow these steps:
1. Create the customer master and vendor master records.
2. Assign a customer account number in the vendor master record and a vendor
account number in the customer master record.
3 . I n the customer master record in the company code data segment, select the
Payment Transactions tab, and then select the check box labeled Clearing with
Vendor.
4 . I n the vendor master record in the company code data segment, select
the P ayment Transactions tab, and then select the check box labeled Clrg
with Cust.
5 . N ow when you try to clear using T-codes F-28 or F-53, it will show all of the
transactions related to vendor and customer. You can just pay the balance
amount after net off transaction between vendor and customer.
102. How do you make an advance payment to a vendor through the APP?
Y ou need to use a down payment request to a vendor. This will create a noted item
in the vendor, which you need to include with the APP. This will post the advance
to the vendor as a special G/L transaction.
There are two steps to make an advance payment to a vendor:
1. Create a down payment request through T-code F-47.
2. Post the down payment through T-code F110 (APP). The system will pay for
all down payment requests by check or bank transfer.
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1.5 ACCOUNTS PAYABLE (FI-AP) 51
103. How can you clear two general ledgers?
Y ou can clear two general ledgers through transaction code F-04 (posting with
clearing), provided both general accounts are open item managed accounts.
104. Is it possible to update the reference fi eld in the header of a payment
document when the check numbers are generated by the system? If so,
what is the procedure to do it?
Using T-code FCHU, fi ll out the company code, house bank, and account ID, and
provide the check number and payment document number for which you want to
update the check number. In the Target fi eld selection for the check number section,
select the fi eld for which you want to update the check number and execute.
105. What is an alternative payee?
The payment program can make payment to a vendor other than the one to which
the invoice was posted. The payment is made to an alternative payee, which must
be specifi ed in the master record.
You can specify an alternative payee in the general data area or in the company
code data area of a vendor master. The alternative payee specifi ed in the general
data area is used by every company code. If you specify an alternative payee in
both areas, the specifi cation in the company code area has priority.
To always make vender payments to an alternative payee, proceed as
follows:
1 . C reate a vendor master record for the alternative payee. Block this account from
posting.
2. Specify the account number of the alternative payee in the Alternative payee
fi eld within the payment transactions section of the vendor master record.
3 . W hen making payments for this vendor, the payment program will always
access the name and address of the alternative payee.
In some instances, it may be better to specify a payee in the document. To do this,
you have to activate this function by selecting the payee in the document indicator in
the general data area of the Payment Transaction tab. When you enter documents for
this account, the system displays a fi eld in which you can enter an alternative payee.