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52 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
T he system always uses the payee that is most specific. This means that
when you enter a payee in a document, it has priority over payees specifi ed in the
master record.
106. How can you prevent a duplicate vendor master from being created?
A check for duplicates can be confi gured to prevent the creation of more than one
master record for the same vendor. This check is confi gured on address match code
fi elds and occurs when creating new accounts or when changing the address on
an existing account.
107. Your client indicates they would like to allow for alphanumeric number
ranges on vendor accounts. What type of number range would you
recommend? Why?
T he only number range that can be alphanumeric is the external number range. An
internal number range, on the other hand, can only be numeric and is automatically
assigned by the system.
1.6 ACCOUNTS RECEIVABLE (FI-AR)
108. What is dunning? What is a dunning level?
D unning means notifying business partners of their overdue outstanding balance.
A dunning level determines how often an account will be dunned.
109. What factors differentiate one dunning level from another dunning level?
The most important point that differentiates dunning levels is the dunning texts.
The dunning text defi nes the urgency of the dunning notice. Other differentiating
factors are dunning charges, minimum and maximum amounts, etc.
110. What is the maximum number of dunning levels that can be created?
There is a maximum of eight dunning levels for a business partner—excluding the
legal dunning level.
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1.6 ACCOUNTS RECEIVABLE (FI-AR) 53
111. Explain the steps of dunning confi guration.
Use T-code FBMP to defi ne the dunning confi guration. In the dunning procedure,
you are defi ning the following:
■ Dunning parameters
■ Dunning levels
■ Charges
■ Minimum amount
■ Dunning texts
■ SPL G/L indicators
Besides the preceding settings, the following optional steps may need to be
confi gured according to the requirements:
■ Defi ne dunning areas (T-code OB61)
■ Defi ne dunning keys (T-code OB17)
■ Defi ne dunning block reason (T-code OB18)
■ Defi ne dunning groupings (T-code OBAQ)
■ Defi ne interest rates
FIGURE 1.31 Dunning procedure
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54 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
112. What is a sub ledger? How is it linked to the G/L?
A sub ledger is a subsidiary ledger, which holds detailed transactions about the
G/L. It is linked to G/L accounts through assignment of r econciliation accounts
in the master. For example, Company X is dealing with 100 customers. The
individual ledgers of these customers are called as sub ledgers. The reconcili-
ation account attached to these 100 customers is the main ledger to these sub
ledgers.
113. Why do you use “bank type” in customer/vendor master records?
The bank type is used to identify the bank through which the customer or vendor
will carry out the transaction. This fi eld is also important from the point of view
of an automatic payment program. For example, Vendor X supplies materials and
services. Vendor X also maintains two separate bank accounts, one for services
and another one for materials. The vendor requests that payments for services be
remitted to his bank account that is meant for services. In this circumstance, you
may select the appropriate bank account when posting a transaction.
1.7 FI-AA
114. Suppose in 2005 I have depreciation key AB and in 2006 I have changed
to depreciation key CD. In what ways would my balances be affected,
e.g., accumulated depreciation, assets, etc.?
C hanges in depreciation are required under varied circumstances, such as changes
in law, etc. A new depreciation key certainly has an effect on the depreciation rate,
the accumulated depreciation account, and the depreciation expenses account. The
difference in the depreciation that was already posted with the old depreciation
key and what should be posted with the new depreciation key will be posted in
the current accounting period.
115. How do you calculate depreciation retroactively from its acquisition date
after changing the depreciation key?
After changing the depreciation key in the asset master depreciation area, you
have to execute T-code AFAB (Depreciation Run) and select the Repeat Run radio
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1.7 FI-AA 55
button. In the repeat run, the system posts changes to depreciation, as compared
to the depreciation amounts from the previous run.
116. What is an asset class?
An asset class is the main criterion for classifying fi xed assets according to legal and
management requirements. The asset class controls parameters and default values
for asset masters. Each asset master record must be assigned to one asset class.
117. How do you process fi xed asset depreciation?
E very asset transaction immediately causes a change to the forecast depreciation. G en-
eral ledgers are updated only when you run depreciation through transaction code:
AFAB. It is always advisable to run depreciation in test mode to know whether any
errors exist or not. Once you are satisfi ed with the test result, you can run depreciation
in update mode/production mode. During update mode, plan or forecast depreciation
and post to the general ledger along with interest and revaluation, if any.
W hen the system posts depreciation, it creates collective documents. It does
not create separate documents for each asset.
T he depreciation posting run is done via transaction code AFAB. The deprecia-
tion program creates batch input sessions for posting depreciation and interest to
the G/L accounts in fi nancial accounting and/or to CO.
118. What is an asset master? What does it control for sub asset masters?
An asset master represents the master record and information about a particular
asset. According to the screen layout of the asset master, it controls the following
for sub assets:
■ Sub assets master number assignment
■ Assignment of the depreciation key
■ Determination of life of assets
■ Determination of assignment of group asset
119. How many depreciation areas can be defi ned for a company code?
Depreciation areas are not defi ned for company codes. Rather, depreciation areas
are defi ned for a chart of depreciation (COD). While creating asset management
company code, you are assigning a COD to company code. Once you assign a COD
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56 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
to company code, all depreciation areas created in the COD will be available to the
assigned company code. A maximum of 99 depreciation areas can be maintained
for a COD.
120. What are the types of depreciation methods?
The following depreciation methods are used in AA:
■ Base method .
■ Decline value method .
■ Maximum method—In this method, you defi ne your maximum depreciation
amount for a particular fi scal year.
■ Multilevel method—This method helps to determine the validity of a particular
depreciation rate. For example, an appropriate depreciation for assets is 5%
for the fi rst fi ve years, and after that the depreciation rate will be 7.5% for the
rest of the periods.
■ Period control method—This determines the depreciation start date and end date
of asset transactions. In this method, you determine the effective start date and
end of depreciation calculation for (1) acquisition, (2) subsequent acquisitions/
postcapitalization, (3) intracompany transfers, and (4) retirements.
121. How do you upload assets in SAP solutions without creating single assets
through T-code AS01?
These are possible ways of uploading the assets master:
■ A legacy upload can happen through T-code AS100 (using XL), but here the
group assets (used for tax purposes) future cannot be used .
■ If group assets are required, using the BDC approach ensures that the legacy
group assets are created prior to upload.
■ For current year acquisition, use T-code ABZON.
122. What is AA company code?
Once you have assigned a COD to a company code, that company code is called
AA company code.
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1.7 FI-AA 57
123. What are depreciation areas?
Asset Class 1000 Milling Machines
Chart of
1DE Germany 1AT Austria
Depreciation
Areas Book Tax Group Book Group Investment
Incentive
DG30 SFG4 LINR DG20 LINR IFB4
Deprec.
Decl.-bal. Sponsored Str.-line Decl.-bal. Str.-line Inv.subsidy
Key
3 x area 2 x write-off
Useful
10/00 10/10 8/00 – 8/00 8/00
Life
Minimum
– – – 8/00 – –
Life
Maximum
– – – 12/00 – –
Life
FIGURE 1.32 Depreciation areas
D epreciation areas are used to calculate depreciation values of assets.
Different kinds of depreciation areas are created to take care of different kinds
of legal and management requirements. SAP software provides different
depreciation areas according to country-specific COD. Figure 1.33 shows the
U.S.A COD.
FIGURE 1.33 Depreciation areas
| 1DE |
|---|
| 1AT | Austria |
|---|---|
| Tax | Group | ||||
|---|---|---|---|---|---|
| . | |||||
| DG30 Decl.-bal 3 x | SFG4 Sponsored area | LI Str. | NR -line | ||
| 10/00 | 10/10 | 8 | /00 | ||
| – | – | – | |||
| – | – | – |
| Group | Investment Incentive | ||||
|---|---|---|---|---|---|
| 0 al. | In | ||||
| DG2 Decl.-b 2 x | LINR Str.-line | I Inv. wr | FB4 subsidy ite-off | ||
| – | 8/00 | 8/00 | |||
| 8/00 | – | – | |||
| 12/00 | – | – |
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58 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
124. Is it possible to create an asset class automatically?
Yes, you can generate asset classes automatically. There are two ways to do so:
(1) create an asset class with reference to an existing asset class or (2) generate an
asset class through the asset class transaction code ANKL.
In the latter case, executing T-code ANKL gives you predefi ned steps to follow
and the system will automatically generate an asset class for each G/L account.
FIGURE 1.34 Automatic creation of asset classes
125. How can you create multiple assets?
There are various ways to create multiple assets for the same assets class:
■ Create assets one by one with transaction code AS01.
■ If the attributes of the assets are the same, you can create similar assets by enter-
ing the appropriate values in the Number of similar assets fi elds.
■ You can create a BDC session.
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1.7 FI-AA 59
Of the preceding methods, if you want to create more than one asset of
a similar kind, the second option is the best one. For example, say you have
purchased three laptops and you want to create three assets (all of which are
laptops).
FIGURE 1.35 Asset master creation
126. Explain various ways to acquire assets and the corresponding accounting
entries.
Assets can be acquired in the following ways:
1. Outright Purchase: This is the common way for purchase of an asset. In case
of outright purchase, you can acquire an asset from your supplier.
2. Assets Under Construction: These are assets that clients generate or build within
their environment, i.e., construction of building, plant, and machinery.
3. Intercompany Transfer: Someone’s company code transfers certain assets to
another company code within a corporate group.
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60 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
In all these cases accounting entries differ from others.
1. Outright Purchase:
Debit Assets $
Credit Vendor $
2. Assets Under Construction (AUC):
Debit AUC $
Credit Vendor $
3. Intercompany Transfer:
Debit Assets $
Credit Company $
127. Explain various ways assets may be retired and the related accounting
entries.
T he following chart provides various ways that assets are retired. To retire an asset,
one of the following options may be considered.
Assets
Retirement
Sale of Scrap of
Assets Assets
With Without
revenue revenue
With With
customer customer
Without Without
customer customer
FIGURE 1.36 Asset retirement
128. What is acquisition and production cost (APC)?
A cquisition means any asset that you can acquire or purchase externally. It
includes invoice price and other related expenses associated with it, like customs
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1.7 FI-AA 61
or freight, which you add to arrive at a total cost of acquisition for capitalization
of the asset.
Production cost means any asset that is created internally within the organiza-
tion. This is normally created by means of Assets Under Construction (AUC), and
you go on adding cost to the AUC as you incur expenses for the same, such as an
addition to the offi ce building. Therefore, APC includes any external acquisition
or internal construction expenses that need to be capitalized.
129. Explain the assets organization structure from company code to sub-
assets.
The assets organization structure consists of the FI organization structure plus asset
management confi guration steps. Assigning a COA to company code is the fi rst step
toward creating an assets organization structure.
I n asset management, you define account determination, which in turn is
assigned to the G/L account. Sub-assets are created under assets, which in turn are
sub-units of the asset class. The asset class is assigned to the account determination.
Figure 1.37 depicts the assets organization structure.
Company
Code
Account Account Account
determination determination determination
Assets Class Assets Class
Assets
Assets
Sub Assets
FIGURE 1.37 Assets organization structure
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62 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
130. How do you reverse depreciation posting?
Y ou can’t reverse a depreciation posting run. Reversing posted depreciation occurs
when there is a change in the depreciation parameters.
S AP solutions provide the functionality to take care of this situation.
For instance, after depreciation posting you will know that there is change in
the useful lives of your assets or change in the depreciation keys assigned to your
assets. Asset transactions such as retirements and transfers also affect the plan.
After necessary changes in confi guration, you need to perform the recalculation
procedure. Once you perform the recalculation procedure, the SAP solution will
take care of changed parameters and recalculate depreciation from the start of
the asset’s life.
The difference will be posted, thereby bringing the assets in line with the
plan. The only exception to this is if you change the cost center assigned to
an asset. The depreciation expense is never reposted, so if you need to correct
that, you have to do it with a manual adjustment in the depreciation expense
accounts.
131. Which activities should be done before the production startup? Give a
brief description of each of them.
1. Check consistency—Major components confi gured, e.g., COD, company codes,
depreciation areas, asset classes, asset G/L accounts, and AA customizing.
2. Reset company code—Test application data can be deleted (asset master records
and transactions of AA) but only if the company code has a test status. Custom-
ized settings are not deleted.
3. Reset posted depreciation—This function is performed when errors occurred while
testing the depreciation posting run and it is necessary to return to the origi-
nal status (includes depreciation data of an old assets data transfer). Manual
adjustments in the relevant G/L expense and depreciation accounts need to be
performed. The reset is possible only for a company code in a test status.
4. Set/reset reconciliation accounts—The G/L accounts relevant for AA are defi ned
as reconciliation accounts by a report changing their master records. After the
data transfer, these accounts can no longer be directly posted to.
5. Transfer balances—Balances to the G/L accounts, which have been defi ned as
reconciliation accounts, are transferred (old data at fi scal year end).
6. Activate company code—This function terminates the production startup.
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1.7 FI-AA 63
132. Describe the asset history sheet.
The asset history sheet is the most important and most comprehensive year-end
report or intermediate report. It displays the various stages of a fixed asset’s
history—from the opening balance through the closing balance—including any
acquisitions, retirements, or accumulated depreciation. SAP solutions supply
country-specifi c versions of the sheet. It is often a required appendix to the balance
sheet.
133. What is periodic processing, and what is it used for in AA?
Periodic processing comprises the tasks that must be performed at periodic
intervals. Since only the values from one depreciation area can be automatically
posted online in FI, the changes to asset values (transactions) from other areas with
automatic postings have to be posted periodically to the appropriate reconciliation
accounts. Period processing includes posting acquisition production cost (APC) to
depreciation areas other than book depreciation areas and depreciation posting/
interest posting for all other depreciation areas.
134. What are the three direct types of depreciation that are supported by
the system?
Ordinary depreciation is the planned reduction in asset value due to normal wear
and tear. Therefore, the calculation of depreciation should be based on the normal
expected useful life.
Special depreciation represents depreciation that is solely based on tax regu-
lations. In general, this form of depreciation allows depreciation by percentage
within a tax concession period without taking into account the actual wear and
tear of the asset.
Unplanned depreciation is concerned with unusual circumstances, such as
damage to the asset that leads to a permanent reduction in its value.
135. Defi ne derived depreciation area.
A derived depreciation area is a calculated depreciation from two or more real areas
using a calculation formula. You can use derived depreciation areas, for example,
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64 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
to calculate special reserves as the difference between tax and book depreciation.
The book value rule in a derived depreciation area is checked each time a posting
is made or depreciation is changed in the corresponding real area.
136. Explain the difference between the methods for distributing forecast
depreciation to the posting periods.
The s moothing method distributes depreciation evenly to the periods from the
current depreciation period to the end of the fi scal year (regardless of the value
date of the transaction).
W ith the catch-up method, the depreciation on the transaction (from the start
of capitalization up to the current period) is posted as a lump sum. The deprecia-
tion posting program posts this amount in the posting period in which the value
date of the transaction lies.
137. How many ways can you create the asset master record?
T here are three ways to create your asset master record: (1) through an asset class, (2)
with reference to an asset, and (3) using the number functionality for similar assets.
1 . T hrough transaction code AS01, you can create a new asset master by using
an asset class. In this case, you will provide all information with respect to the
asset master.
2. Use an existing asset as a reference for creating the new asset master record.
3 . Y ou can use number functionality to create more than one similar master. For
example, if you purchased 100 laptops, you can create 100 asset masters at a
time instead of creating asset masters one by one using this functionality.
138. Is it possible for an asset acquisition to be posted in two steps? How do
the two entries clear?
When the asset acquisition is posted in two steps or two different departments, you
normally post to a clearing account. This case arises when supplier is not known
while capitalizing assets. In the fi rst step, assets value credited to an open item
managed account. In the second step, you are giving credit to vendor by debiting
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1.8 GENERAL CO 65
a clearing account. Either the FI department includes this clearing account in their
periodic run of SAPF123 (automatic clearing program) or the clearing account has
to be cleared in an additional step (menu path: Posting → Acquisition → External
acquisition → Clearing offsetting entry).
139. What is the difference between the COA and the COD?
The COA is the index of G/L accounts. The COA can be global, country specifi c,
or industry specifi c, based on the needs of the business. The COD is the index of
depreciation areas. The COD is only country specifi c. The charts are independent
of each other.
140. Describe the function of depreciation areas.
The COD is the index of depreciation areas. You are maintaining different
d epreciation areas to fulfi ll different accounting needs, e.g., for IAS requirement, IFS
requirements, or tax requirements. In a COD, you should have at least one deprecia-
tion area, e.g., book depreciation areas. A depreciation area contains depreciation
keys, which control how assets will be depreciated.
141. What signifi cance does depreciation key 0000 have?
Depreciation key 0000 is an SAP-delivered key that ensures depreciation and inter-
est are not calculated and posted. This key can be used for the assets under con-
struction, such as land.
1.8 GENERAL CO
142. What is a controlling area?
The controlling area is the central organizational unit within the CO module. It
is representative of a contained cost accounting environment where costs and
revenues can be managed.
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66 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
143. Define the relationship between a controlling area and a company
code.
A controlling area may include one or more company codes, which must use the
same operative COA as the controlling area. A controlling area can contain multiple
company code assignments, but a single company code can be assigned to only one
controlling area.
144. What is an operating concern?
A n operating concern is an organizational unit. An operating concern can be
assigned to one or more controlling areas; whereas a controlling area will have
only one operating concern.
145. How many statistical objects can be selected when you post an FI
document where cost center accounting (CCA), PCA, and internal order
(IO) are active?
When posting an FI transaction, you can choose a maximum of two statistical
objects, whereas real posting can be made to one cost object. Posting to a profi t
center is always statistical, depending on internal order, and the cost center may
have real or statistical posting.
146. What is accrual?
Accrual is a process whereby you are accumulating expenses in CO on a pre-
defi ned constant rate throughout the fi nancial year. These expenses arise and are
posted in FI in a random fashion. It is used for revenues or expenses that have
already been posted in FI and revenues or expenses that are to be posted.
For example, bonuses arise at the end of the year and are posted in FI at the end
of the year, but through the process of accrual, the bonus is collected in CO on
a periodic basis.
147. Describe the major differences between managerial accounting and FI.
Table 1.3 describes some differences between managerial accounting and FI.
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1.8 GENERAL CO 67
Managerial Accounting FI
Generally no constraints Constrained be GAAP and/or IAS
Future orientation Past orientation
Data is used by managers at various Data is used by outside parties such as
levels within the company banks, investors, and other
stockholders
Meant for internal reporting Meant for external reporting
TABLE 1.3 Management accounting versus FI
148. Defi ne the term cost object.
A cost object is a responsibility center, project, product, or other item for which a
separate measurement of cost is desired. Cost objects are defi ned by management
and can include cost centers, projects, and activities.
149. Describe overhead costs and provide an example.
O verhead costs are indirect costs that cannot be directly assigned to a manufacturing
process. Utilities, rent, and telephone expenses are examples of overhead costs.
150. What are the two major components of CO?
Confi guration and application. The purpose of confi guration is to customize CO to
meet the specifi c needs of the client. The application component supplies the tools
necessary for internal reporting and analysis.
151. List the fi ve CO submodules.
These are the fi ve submodules of CO:
■ CO-CCA—The management of a company frequently looks for ways to reduce
overhead costs. CCA, along with IO, provides a solution to this issue. CCA
tracks costs in an organization where these costs are incurred.
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68 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
■ Cost Element Accounting (CO-CEL)—CEL describes the costs that occur within
an organization. It classifi es them on the point of occurrence: (1) primary cost
element, (2) revenue cost element, and (3) secondary cost element.
■ Product Cost Accounting (CO-PC)—This is used to estimate what it will cost to
produce a product (or a service). It also has capabilities to track the actual costs
of production, and provides extensive tools for cost analysis.
■ Profi tability Analysis (CO-PA)—Very often, management is interested in knowing
which products and which geographical areas are performing well. This module
provides this information to management.
■ CO-PCA—This module tracks cost and revenue from the point of responsibility
accounting.
152. True or False? Activity-based costing (ABC) is primarily used to capture
the costs of internal events, such as travel costs and trade fairs.
F alse. ABC is a sub-module of controlling, which captures cost and usage of
resources at each and every activity for further analysis. Whereas an IO is used to
capture cost, related to a particular event or product.
153. True or False? PCA is generally used for margin reporting and cost of
sales accounting.
F alse. PA is used for margin reporting and cost of sales accounting. PCA is used for
period-based accounting and complete fi nancial statements.
154. What is the primary integration point between the CO and FI
modules?
G/L expense accounts are the primary cost elements in CO. Primary cost element is
the carrier of cost within CO. Every primary cost will have a G/L account, therefore
the relationship between primary cost element and G/L account is 1:1.
155. What are the differences between business areas and profi t centers?
Business areas and profi t centers are both used for management reporting, i.e.,
internal purposes only. The main differences are:
■ A profi t center is a master data, whereas a business area is not.
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1.8 GENERAL CO 69
■ A profi t center is assigned to a controlling area and internally to a company
code. A business area is not assigned to either of these.
■ R eposting is possible from one profi t center to another, whereas reposting is
not possible from one business area to another until or unless you pass an
entry in FI.
■ I n ECC 5.0 onward, online splitting is possible. That is, online derivation of a
profi t center is possible, but not for a business area.
156. What is the work breakdown structure (WBS)?
WBS is used in the Project Systems module. It is a node of a project. There is a hier-
archical structure under the project, similar to tasks/subtasks on the project plan.
WBS is used to collect costs from various resources such as POs, direct allocation
to project, etc. At the end of the month when the project settlement runs, the cost
collected at WBSs is transferred to other cost objects such as cost centers, assets,
etc. Revenues can also be assigned to WBS elements by linking it with sales orders
in SD. And since it is linked to the project in the project system, profi tability of the
project can be derived.
157. How can you tell an FI document from a CO document?
There are two ways to tell FI documents from CO documents:
1 . E xecute transaction code KSB5. Select the CO document for which you want to
see the FI document, then go to Environment → accounting document.
2. If you want to find FI documents for a number of CO documents, then
browse the COBK table using transaction code SE16 and look for the fi eld
COBK-REFBN.
158. How many documents are created when primary costs are posted to CO
from another module?
T wo documents are created when primary costs are posted to CO from another
module:
■ The original document in FI, AM, or MM .
■ A parallel document in CO that displays the data from a cost accounting view-
point. The CO document is summarized according to cost element and cost
object.
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70 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
1.9 CO-CEL
159. What are the different types of cost elements? What is the difference
between primary and secondary cost elements?
There are two types of cost elements: (1) primary cost elements and (2) secondary
cost elements.
Primary cost elements are cost elements whose costs originate outside of CO.
These elements correspond to a G/L account in FI.
B ased on usage, primary cost elements can be further divided into the catego-
ries shown in Figure 1.38.
FIGURE 1.38 Primary cost element categories
Secondary cost elements are cost elements used to allocate costs for internal
activities. Secondary cost elements do not correspond to any G/L account in FI. They
are only used in CO and therefore cannot be defi ned in FI as a G/L account.
Secondary cost elements are divided into the categories shown in Figure 1.39.
FIGURE 1.39 Secondary cost element categories
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1.10 FI-CCA 71
W hen you are creating a cost element master, you always select and create your
cost element under one of the categories shown in Figures 1.38 and 1.39.
1.10 FI-CCA
160. Where do you assign the activity type in cost centers?
T here is no direct assignment. You plan the output for a cost center in terms of
activity using transaction code KP26. Then you have to plan the value of that
cost center for which you have planned activity for a period using transaction
code KP06. A planned activity expenditure or planned activity quantity will
give you the planned activity rate, which you can use to valuate the activity
confi rmations in manufacturing orders. You can also defi ne your own prices,
but you have to run the price revaluation if you want to revaluate the actual
activity prices.
161. For statistical key fi gures, what is the signifi cance of sender and receiver
cost elements and cost centers?
Statistical key fi gures are not real account assignments. In simple terms, they are
used to allocate or defi ne proportions with which the cost is allocated to various
cost objects. Statistical key fi gures are used to calculate the debit on a receiver object.
These values can be used for assessing common costs, which are used by all the
other cost centers.
162. What is periodic reposting?
Periodic reposting is the function that lets us correct postings to cost centers. Peri-
odic reposting is an allocation method that uses rules defi ned in the form of cycles
to credit allocation cost centers. These allocation cost centers are used to collect the
postings relevant to cost accounting.
Periodic reposting enables you to adjust postings made to your cost centers,
business processes, IOs, or WBS elements. They lead to the same result as
transaction-based reposting. The results of transaction-based reposting have a
direct effect on the actual costs of the sender and the receiver, whereas periodic
reposting has a one-time effect on actual costs at period-end closing.
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72 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
163. What is the difference between periodic reposting, distribution, and
assessment? And which would you use under what situations?
Y ou use periodic reposting for primary cost allocation. In case of periodic reposting,
you can’t see the actual transfer between cost object. It just reclassifi es cost between
cost objects. It is used to rectify incorrect posting.
Y ou use distribution for primary cost allocation. The amount appeared at credit
side in sender cost center and amount appeared at debit side in receiver cost center.
This is used to distribute cost to different cost objects, which earlier were collected
in the distribution cost center.
You use assessment for primary cost allocation through a secondary cost ele-
ment. Amount appeared at credit side in sender cost center and amount appeared
at debit side in receiver cost center. This is used to share costs between various cost
objects based on service received. You use assessment for both primary and second-
ary code. During assessment process, the system groups together primary cost and
secondary cost allocations through the assessment cost element.
164. What is allocation structure?
It is a template that contains one or more segments called assignments to allocate
the costs incurred on a sender by cost element or cost element group. The allocation
structure is used for settlement as well as for assessment. In the allocation structure
you set the relation between sender and receiver cost objects.
165. What is the difference between reposting and allocation?
I n reposting, the debit side of the sender is reduced and a new line is created on
the debit side of the receiver. In allocation, the debit side remains unchanged, but
a separate credit entry is made on the sender A/C.
166. What is the standard hierarchy?
Standard hierarchy represents the structural arrangement of cost centers and cost
center groups. It is a tree structure containing all of the cost centers in a controlling
area from the CO standpoint. You assign a cost center to an end node of the standard
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1.10 FI-CCA 73
hierarchy in the master data maintenance of the cost center or in the enterprise
organization. This ensures that the standard hierarchy contains all of the cost centers
in that controlling area. When you defi ne the controlling area, you specify the name
of the top node of the standard hierarchy in that controlling area. Use transaction
code OKEON to build your cost center hierarchy.
167. What is the basic difference between cost centers and IOs?
A cost center is an organizational element that is responsible for its expenses. It is
used for internal reporting for a long time span as part of the company structure.
A cost center generally represents a department or work center.
An IO is used to accumulate cost for a specifi c project or task for a specifi c time
period. An IO is therefore used for a short period with a specifi c deadline.
IOs usually settle to cost centers (and not vice versa) according to the settlement
rule in the order setup.
An IO can therefore be used to group all of the expenses incurred in relation
to a specifi c business activity. The order can be settled on a monthly basis to cost
centers.
W hen the business object is fi nished, the order can fi nally be settled to cost
centers.
168. What is a statistical key fi gure?
A n SKF is a unit of measurement used for internal allocation of cost between various
cost centers that utilizes services of other cost centers. For example, an SKF may be
a machine hour, the head count of a cost center, etc.
169. What is reposting?
Reposting is a posting aid in which primary costs are posted to a receiver object
under the original cost element (the cost element of the sender object). Reposting is
used to rectify incorrect postings. The following methods are available:
■ Transaction-related reposting: Each posting is made in real time during the
current period.
■ Periodic reposting: The costs being transferred are collected on a clear-
ing cost center and then transferred at the end of the period according to
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74 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
a llocation bases defi ned by the user. This method produces the same results as
transaction-related reposting.
170. What is the difference between assessment and reposting?
A ssessment is a method of internal cost allocation by which you allocate (transfer)
the costs of a sender cost center to receiver CO objects (orders, other cost centers,
and so on) under an assessment cost element.
Reposting is a posting aid with which primary costs are posted to a receiver
object through original cost element (the cost element of the sender object).
Under assessment, costs are allocated to the sender cost center under the assess-
ment cost element. The sender cost center receives costs under the assessment cost
element, which does not reveal the actual cost elements. In reposting, however,
costs are transferred under the original cost elements.
171. It is said that both activity type and SKF act as a tracing factor for cost
allocations. Explain what the difference is between these two and when
each is used.
An SKF is set up within the cost centers and values are assigned to them as part
of the allocation process. Activity types have absorption rates linked to them and
dollars are consumed out of a cost center based on a specifi c amount of activity that
has been consumed.
F or example, you can have activity types for people hours and machine hours
being consumed out of a manufacturing cost center. You calculate a rate in the plan-
ning processes that is loaded at the beginning of the year. Then for every hour used to
produce a product, you will consume dollars from the cost center into the production
order or cost object based on the hourly rate you set at the beginning of the year.
A ctivity type is used where the sender cost center produces certain output,
such as machine hours, that is utilized by other cost objects, while SKF is used to
distribute cost among various cost objects.
172. How are cost centers populated with fi nancial data?
Cost centers get fi nancial data in the following ways:
■ While posting a transaction you are entering the cost object at the line item level.
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1.10 FI-CCA 75
■ Instead of entering a cost object, you assign a default cost center to G/L accounts
by assigning a cost center to a cost element.
■ C ost centers also get fi nancial data through settlement of IOs, assessment, and
distribution of cost center.
173. How can you allocate depreciation expenses to multiple cost centers?
There are two ways to transfer depreciation cost to cost centers: (1) through default
cost center assignment to the asset master and (2) through default cost center
assignment to the primary depreciation cost element.
W hen an organization uses its assets for various cost centers, it is better to use
the second option. In the second option, you can assign a distribution cost center
as the default to the primary depreciation cost element. As a period-end process,
you can distribute depreciation expenses to various cost centers through cost center
distribution.
174. What are segments and cycles?
C ycles and segments are utilized by the SAP system to perform automated alloca-
tions, such as distributions, assessments, and reposting (covered in Chapter 5) of
both planned and actual costs.
A cycle may be defined as a holding place for the various rules that
will define an automated allocation. Cycles are comprised of segments, and
each segment represents one set of data needed to complete the automated
allocation.
A segment consists of the following:
■ Allocation Characteristics—Identification of sending and receiving cost
centers.
■ Sender Values—The types of costs that will be allocated, whether they are
planned or actual amounts, and what percentage of total sender costs will be
allocated.
■ Receiver Values (Tracing Factors)—The basis for allocation, which can be
percentage, fi xed amount, or SKF.
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76 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.40 Cycle
Figure 1.40 shows a cycle. Cycles are controlling areas dependent and valid
for a period of time. All postings occurring in the cycle periods will be processed
through one or more segments .
FIGURE 1.41 Segments
Y ou create segments within a cycle. Segments determine the sender and receiver
relation and distribution methods.
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1.10 FI-CCA 77
175. What is the purpose of variance analysis?
Variance analysis is used to calculate and interpret differences between planned
costs and actual costs within a cost center or cost center group. It also provides
vital information that can be used to modify and improve planning in subsequent
periods.
176. List the two main types of actual postings to CO.
T here are two types of actual postings to CO: (1) transaction-based postings and
(2) periodic allocations.
Transaction-based postings (also known as transaction-based allocations) are
posted on a real-time basis from other modules or within CO. This enables up-to-
the-minute reporting of costs incurred on the cost centers at any time during the
period. There are four transaction-based postings to CO:
■ From other modules:
■ D irect postings to cost centers from other modules, such as FI, AM,
and MM
■ Within CO:
■ Reposting
■ Activity allocation
■ Posting of SKFs
P eriodic allocations exist entirely within CO. They occur at the end of the period
after all primary postings have been completed. Periodic allocations require cycles
and segments to be executed. There are fi ve main types of periodic allocations:
■ Periodic reposting (periodic transfers)
■ Distribution
■ Assessment
■ Imputed cost calculation
■ Indirect activity allocation
177. Defi ne direct internal activity allocation.
D irect internal activity allocation is the process of recording activities performed by
a cost center and simultaneously allocating those activities to receiving cost centers
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78 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
based on consumption. In the case of direct activity allocation, the sender (output)
and the receiver (consumption) activity volumes are known.
178. Explain both the iterative and cumulative form of cycle processing.
In iterative processing, the iterative sender/receiver relationships (sender is also
among the receivers) are considered when this cycle is processed. The iteration is
repeated until each sender is fully relieved of costs provided. Cycles may be set to
iterative processing for both plan and actual data.
I n cumulative processing, all posted sender amounts since the fi rst period are
accumulated and allocated based on the tracing factors accumulated since this
period. The difference between the accumulated amount and the posted amounts
in previous periods is posted in the current period. The postings in previous
periods remain unchanged. Cycles may be set to cumulative processing for actual
data only.
179. Describe the use of the reconciliation ledger.
T he reconciliation ledger keeps track of transactions between company codes within
one controlling area, since such cross-company allocations result in an imbalance
between CO totals and FI totals. Because legal reporting is based in FI, all transac-
tions that cross company codes in CO must be refl ected in FI.
180. Describe imputed cost calculation in CO.
Imputed cost calculations are used to smooth the effect on cost centers for large,
one-time charges, such as insurance premiums or employee bonuses. By smoothing
one-time expenses in CO, price fl uctuations from period to period can be avoided.
There are two methods for calculating imputed costs in the R/3 system: (1) cost
element percent method and (2) target = actual method.
181. Define activity dependent cost, activity independent cost, and
mixed cost.
A ctivity dependent costs are variable costs that fl uctuate based on activity. The
greater the activity, the greater the cost. For example, direct labor costs increase as
production increases.