第 65 页 / 共 228 页
open item selection criteria and proposes assignments before clearing these assigned items.
Whatever the type of clearing, the system creates aclearing document with the details and
enters the ‘clearing number’ against each of the cleared open items. Theclearingnumber is
derived from the document number of the clearing document.
You will also be able to do a‘partial clearing’ when you are unable to match open items exactly;
in this case, the balance amount not cleared is posted as a new open item. You may also
configureclearing tolerance and also define rules on how to tackle the situation where the net
amount after clearing is not zero (such as, writing off, posting the difference to a separate
‘clearing difference’ account, etc.).
In the case of customers who are also vendors, you will be able to clear between these two
provided it is duly configured in the relevant master data (by entering the customer number in the
vendor master record and the vendor number in the customer master record).
153. Explain ‘Reversal of Documents’ in SAP.
If you need to change some of the accounting information relating to an already posted document,
you can only achieve this by‘Reversing’ the original document and posting a new one with the
correct information. However, reversal is possible only when:
(cid:131) The origin of the document is in FI (not through SD or MM, etc.)
(cid:131) The information such as business area, cost center, etc., is still valid (that you have not
deleted these business objects)
(cid:131) The original document has no cleared items
(cid:131) The document relates only to the line items of customer/vendor/GL
While reversing, the system automatically selects the appropriate document type for the reversal,
and defaults the relevant posting keys. (Remember that the document type for thereversal
document would have already been configured when the document type was defined in the
configuration.) Also note that if you do not specify the posting date for the reversal document, the
system defaults to the posting date of the original document.
154. Explain ‘True Reversal,’ How is it different from regular
‘Reversal’?
As you are aware, any reversal results in opposite postings to the credit/debit sides of the original
posting, leading to an increase in the account balances and the ‘trial balance’ is automatically
inflated on both the sides. This is against the law in some countries such as France where it is
required that even after reversal, there should not be an increased account balance. As a result,
SAP came out with‘TrueReversal’ which overcomes this problem by‘negative postings’ to the
same line item(s) during reversal. The account balance, which was originally increased, is
restored to the actual balance during the reversal:
Open table as spreadsheet Type of Account 100000 Account 200000
Type of Reversal Posting
Debit Credit Debit Credit
Traditional Reversal Original $2500 $2500
Posting
Reversal $2500 $2500
‘True’ Reversal Original $2500 $2500
Posting
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
| Open table as spreadsheet | Type of | Account 100000 | Account 200000 | ||
|---|---|---|---|---|---|
| Type of Reversal | Posting | Debit | Credit | Debit | Credit |
| Traditional Reversal | Original Posting | $2500 | $2500 | ||
| Reversal | $2500 | $2500 | |||
| ‘True’ Reversal | Original Posting | $2500 | $2500 |
第 66 页 / 共 228 页
Open table as spreadsheet Type of Account 100000 Account 200000
Type of Reversal Posting
Debit Credit Debit Credit
Reversal (cid:236)$2500 (cid:236)$2500
155. What is ‘Fast Entry’?
Instead of the regular document entry screens, SAP provides‘Fast Entry’ screens for facilitating
a quick way of entering repetitive line items in a transaction. For achieving this, you need to
define aFast Entry Screen Layout, which will specify what fields you will require for data entry,
and in what order. You may configure these fast entry screen layouts for GL account line items,
credit memos, and customer/vendor invoices. Each of these fast entry screen layouts will be
denoted by a 5-character screen variant in the system. Fast entry screens are used incomplex
(general) postings.
SAP’senjoy postings are also meant for similar data entry screens, but the difference is that in
the case of ‘fast entry’ you will start from scratch when identifying the fields, positioning them in
the line item, etc., whereas in enjoy postings, the system comes with all the fields activated and
you will select the fields that you do not want to be made available for data entry.
156. How do You Create ‘GL Account Master Data’?
‘GL Account Master Data’ can be created using any one of the following methods:
1. Manually
2. Creating with reference
3. Through Data Transfer Workbench
4. Copying from existing GL accounts
TheManual Creation of GL account master records is both laborious and time consuming. You
will resort to this only when you can’t create master records using any of the other methods listed
above.
You will follow the second method,Creating With Reference, when you are already in SAP and
have an existing Company Code (Reference Company Code) from which you can copy these
records to a new Company Code (Target Company Code). You will be able to do this by
accessing the Menu: ‘General Ledger Accounting>GL Accounts>Master Data>GL Account
Creation> Create GL Accounts with Reference.’ While doing this, you can copy the‘account
assignments’ as well ensuring that the integration of GL with other applications is intact. SAP
facilitates so that you can(i) limit the number of GL records thus copied to the target Company
Code,(if) create new records if necessary, and(iii) change the account number/name.
When your GL accounts are in a non-SAP system and you feel that these accounts will meet your
requirements you will then use the‘Data TransferWorkbench’ of SAP to transfer these records
into SAP, and change them to suit the SAP environment. Since this will not have ‘Account
Assignment’ logic as defined in SAP, you need to be careful when defining these assignments.
You will resort to the last option ofCopying from Existing GL Accounts only when you feel that
there is a Chart of Accounts in the system that meets your requirements 100%. Otherwise, follow
the second method described above.
157. What is ‘Collective Processing’ of GL Accounts?
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
| Open table as spreadsheet | Type of | Account 100000 | Account 200000 | ||
|---|---|---|---|---|---|
| Type of Reversal | Posting | Debit | Credit | Debit | Credit |
| Reversal | (cid:236)$2500 | (cid:236)$2500 |
第 67 页 / 共 228 页
‘Collective Processing’ helps you to make systematic changes to a number of GL accounts in a
single step. For example, you have used the‘creating with reference’ method to create GL
accounts in a new Company Code and you want to change the account names as well as the ‘GL
account type’ (P&L or B/S). Then you will use themass processing method. You can make
changes to:
1. Chart of accounts data
2. Company Code data
Use Menu Path: ‘Accounting>Financial accounting>General ledger accounting>Master
records>Collective processing.’ This can be achieved in IMG through: ‘Financial
Accounting>General Ledger Accounting>GL Accounts> Master Data>GL Account
Creation>Change GL Accounts Collectively.
Remember that the ‘collective processing’ helps only to edit and you cannot use this method if
you need to create new master records.
158. What is ‘Individual Processing’ of GL Accounts?
In contrast to the ‘collective processing’ of GL accounts where you edit a number of accounts in a
single step,Individual Processing helps to edit or create GL account master records one at a
time. Here you can edit (including display, change, block, unblock, and delete) or create a new
GL account in three different ways:
1. Centrally: You will be editing or creating a GL account master record in both the Chart of
Accounts area and Company Code area in one step. This is also known as‘one-Step’GL
creation.
2. In the Chart of Accounts area: you first edit or create the record here before doing it in
the Company Code area.
3. In the Company Code area: you edit or create the record here after it has been done in
the Chart of Accounts area.
Put together, steps 2 and 3 relate to the ‘step-by-step’ creation of GL account master records.
159. Is it Possible to Change an Existing B/S GL A/C to the P&L
Type?
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 68 页 / 共 228 页
Technically, you will be able to change all the fields, except the account number, of a GL account
in the Chart of Accounts area. However, in this particular instance when you change the ‘GL
account type’ from ‘B/S’ to ‘P&L,’ make sure that you again run the ‘balance carry-forward’
program after saving the changes so that the system corrects the account balances suitably.
160. Why doesn’t the System allow You to Change the ‘Tax
Category’ in a GL A/C Master?
You will be able to change the‘Company Code’ related fields such as tax category, currency,
etc., provided that there has not been any posting to these accounts. Pay attention to the
following:
1. If you need to denote an existing GL account to later be managed on an ‘open item basis’
or vice versa, then make sure that the account balance is zero in either case.
2. If you are trying to change an existing ‘reconciliation account’ (to a regular GL), then
make sure that the account has not been posted to.
3. If you are attempting to denote an existing ordinary GL account into a ‘reconciliation
account,’ ensure that the account has a zero balance.
161. What is an ‘Account Group’?
The‘Account Group’ (orGL Account Group), a 4-character alphanumeric key, controls how
the GL account master records are created in the system. This helps to ‘group’ GL accounts
according to the ‘functional areas’ to which they must belong. Account group is mandatory for
creating a master record. The same account groups can be used by more than one more
Company Code if they all use the same Chart of Accounts. Each GL account is assigned to only
one account group.
The Account Group determines:
1. Thenumber interval that is to be used while creating the master record.
2. Thescreen layout that is to be used while creating the master record in the Company
Code area.
While defining the account groups in the system, you also need to define the corresponding field
status for each of these groups. Otherwise, you will not be able to see any fields as all these
would be hidden by default.
SAP comes delivered with a number of ‘account groups’ such as:
(cid:131) SAKO (GL accounts general)
(cid:131) MAT. (Materials Management accounts)
(cid:131) FIN. (Liquid Funds accounts)
Figure 32:GL Account Group
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 69 页 / 共 228 页
In most situations, you will not require additional groups other than the ones already available in
the standard system. However, if you need to create a new one, it is easier to copy an existing
one and make modifications to it instead of creating one from scratch.
162. Describe ‘Number Range Interval.’
A ‘Number Range’ refers to a number interval defined in the system so that when documents are
posted, the system assigns a number from this range. You will define different number ranges for
different document types. Each document in SAP is uniquely identified by the combination of(a)
document number,(b) company code, and(c) fiscal year.
The number range for a document type can be defined:
1. Per fiscal year or
2. Until a fiscal year in future.
If defined to last only one fiscal year, then the number range needs to be defined every year.
When number ranges are defined every year, the system starts from the first number in the range
for that particular year, which helps to prevent reaching the upper limit too fast.
Figure 33:Document Number Range
If you specify the fiscal year as ‘9999,’ then the document number range is valid forever (well,
almost!) and you do not have to do this exercise of maintaining number ranges every fiscal year.
But every year the system starts from the last number used up in the previous year and if a small
number range is defined for a document type, you could easily run out of the number range fast.
The document numbers can either be:
1. Internally assigned by the system or
2. Externally input when the same is created.
The number ranges can be defined in such a way that the system generates the number
automatically when a document is created. This is known as‘internalnumber assignment.’
Under this, the system stores the ‘last number’ used for a document in the ‘Current Number’ field
and will bring up the next number when another document is created.
If‘external numbering’ is used, the user needs to input a document number every time a
document is created in the system. Since the user supplies the number every time, the
subsequent numbering may not be sequential. Unlike an internal numbering, the system does not
store the ‘last number’ in the ‘Current Number’ field.
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 70 页 / 共 228 页
The numbers in a number range can either benumericoralphanumeric. If numbers are
numeric, the system will prefix the number with the required zeros to make the number length
uniform at 10 digits. If you are using alphanumeric numbering, then the number is padded with
zeros from the right. If you are following ‘year-specific’ numbering, it is better not to mix numeric
and alphanumeric numbering for a particular document type in various fiscal years.
The system creates a minimum of one document when a transaction is created/completed. SAP
recommends ‘filing’ original documents (under the number of the processing document (the
document generated in SAP)). The best practice is to enter the (external) number of the ‘original
document’ in the ‘Reference’ field of the document created in the SAP system. For easy cross-
reference, the SAP document number thus created needs to be noted on the ‘original document.’
The following are the activities you need to complete for configuring the number ranges properly
in the system:
1. Defining the number ranges
2. Copying the number ranges to Company Code(s)
3. Copying the number ranges to fiscal year(s)
163. What is a ‘Screen Layout’?
The ‘account group’ determines which‘Screen Layout’ should be used while creating a GL
account master record. For each of the account groups, you can define different screen layouts,
which essentially determine the‘Field Status’ of a field.
The field status refers to whether the field is:
1. Suppressed (field is invisible, hidden from display)
2. Required (display on, entry mandatory)
3. Optional (display on, entry not mandatory)
Figure 34:Field Status
All the above three are shown as ‘radio buttons’ against each of the fields in the screen layout,
and you should select any one to set the status to that field; by default all the fields are
‘suppressed.’
There are two levels of controls of field status:
1. Field status at the account group level
2. Field status at the activity (create/change/display) level (i.e., at the transaction level).
You may also have the field status defined for posting keys (40-debit and 50-credit for the GL
account postings). Also remember to define the field status for ‘reconciliation accounts’ as you will
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 71 页 / 共 228 页
not be able to define any such status in the subledger accounts (for example, customer or
vendor).
SAP has built-in rules, calledlink rules, to link these two levels and to decide the final status of a
field in the ‘screen layout.’ The link rules also help to overcome the field-status setting differences
arising out of different settings at the Client level (field status for posting keys) and the Company
Code level (field status settings at the account group level).
164. What is a ‘Field Status Group’?
The ‘field status’ of an individual field or a group of fields is marked in a‘FieldStatus Group,’
which is then assigned to individual GL account master records. You may attach field status
groups to a field status variant so that the‘field statusgroups’ are used in various Company
Codes.
Figure 35:Field Status Variant (FSV)
The Field Status Variant is named similar to the Company Code. For example, if your Company
Code is 1000, the field status variant is also named 1000, and it is assigned to the Company
Code.
Figure 36:Assign a FSV to Company Code
165. What do You mean by ‘Balances in Local Currency’ Only?
When you create GL account master records, it is necessary to decide whether you want an
account to have the transactions updated only in local currency. You will set this indicator
accordingly in the ‘Company Code area’ of the master record. Make sure to set this indicator for
clearing accounts such as:
(cid:131) Cash discount clearing accounts
(cid:131) GR/IR clearing accounts
Note that you need to set this indicator ‘on’ for all the ‘clearing accounts’ where you use the local
currency to clear the line items in various currencies so that the transactions are posted without
posting any exchange rate difference that otherwise might arise.
Example: Consider an invoice for USD 1,000, which on that day translates into an amount of INR
45,000 with an exchange rate of I USD=INR 45. Imagine that when the goods are received, the
exchange rate was 1 USD=INR 44.
(cid:131) If the indicator is set, the system ignores the exchange rate as if the line items have been
maintained only in the local currency (INR), and the items are cleared.
(cid:131) If the indicator is NOT set, the system makes a posting for the ‘exchange rate difference’
(INR 1, 000) before clearing the two line items.
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 72 页 / 共 228 页
166. What is ‘Line Item Display’?
To display line items of an account, you need to set the indicator‘Line Item Display’ to ‘on’ in
that account’s master record. This is mandatory for customer and vendor accounts. The line
items can be displayed using the classical display or the SAP List Viewer (ALV). You can also
use several‘display variants’ to display various fields when you feel that the Standard Variant is
not meeting your requirements.
167. What is ‘Archiving’? How does it differ from ‘Deletion’?
‘Archiving’ refers to deleting data from the documents in the database and storing the data in a
file, which can be transferred to an ‘archiving system’ later on. Archiving does not physically
delete the documents.‘Deletion’ actually removes the documents from the database. To proceed
with archiving and deletion you need to:
1. Block posting to these archived master records.
2. Mark (the master records)for deletion: Mark for deletion at the ‘Chart of Accounts area’
to delete the records from all the Company Codes. However, if you do not want to delete
from all the Company Codes, but only from one or more Company Codes then do the
same in the ‘Company Code area’ of the master record(s).
3. Archive all the transaction figures from the relevant documents.
4. Call up a special program to‘delete’ the records: The program will check whether that
particular document could be deleted. If yes, it will proceed to ‘archive’ and then to
‘deletion.’
168. Tell me the Two uses of ‘Blocking’ an Account.
You may use‘Blocking’to:
1. Block an account from further postings.
2. Block the creation of the account itself (at the Company Code level or Chart of Accounts
area).
169. How do You Configure the GL A/C for the ‘House Bank’?
A‘House Bank’ is defined using transaction codeFI12. A‘bank key’ represents the bank. The
house bank can contain several accounts; for each of these accounts you need to maintain a GL
account. The bank determination, for an automatic payment program, is configured using the
Transaction CodeFBZP.
170. What is an ‘Intermediate Bank’?
‘Intermediate Banks’ are used in SAP in addition to the house banks and partner banks for
making or receiving payments from business partners abroad. The payment processing, involving
an intermediate bank, makes use of the‘bankchain,’ which may consist of a house bank, a
partner bank, and a maximum of intermediate banks.
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 73 页 / 共 228 页
171. Explain ‘Intercompany Postings.’
‘Intercompany Postings’ arise when a Company Code, for example, in a centralized
procurement, pays for itself and on behalf of other Company Codes. When posted, the
transaction results in three documents: (1) one for the paying Company Code (say, 1111) (2) one
for the other Company Codes (say, 2222 and 4444), and (3) one for the intercompany transaction
itself.
Before making intercompany transactions, you need to configure both ‘intercompany payables’
and ‘intercompany receivables.’ For each combination of these Company Codes, you will be
required to maintain a ‘clearing account,’ which must be referenced in each of these Company
Codes. You will also be able to configure whether you manually input the transaction number or
allow the system to automatically assign the numbers. In the case of system-generated
transaction numbers, this 16-digit number consists of (1) a 10-digit document number
(1222222222) of the paying Company Code, followed by (2) 4 digits representing this paying
Company Code (1111), and (3) 2 digits representing the last two digits of the financial year (07)
(for example, 1222222222111107).
172. How can You Manually ‘Clear’ ‘Open Items’? When?
Under‘Manual Clearing,’ you will select the open items, based on the incoming payment so that
the selected ‘open items’ are ‘cleared’ (knocked-off). In cases like refunds from a vendor or
transactions involving bank sub-accounts and clearing accounts, etc., you will use manual
clearing. When cleared, the system flags these line items as ‘cleared,’ creates aclearing
document, and enters the clearing document number and clearing date in these open items.
Besides the clearing document, the system may also generate ‘additional documents’ in cases
such aspartial orresidual processing, and for posting the loss/gain to the assigned GL account.
While doing this, if there is apayment difference, it can be treated the way it is configured in the
system:
(cid:131) If the difference is within the tolerance limit, defined in the system using the tolerance
groups (defined at the Company Code level), the cash discount is adjusted or the system
automatically posts the difference to a gain/loss GL account.
(cid:131) When the payment difference exceeds the limits of defined tolerance, then the incoming
amount may be processed as a partial payment (the original open item is not cleared, but the
incoming payment is posted with a reference to that invoice) or the difference is posted as a
residual item (the original open item is cleared and a new open item is created by the system
for the difference amount) in the system.
You may also use the Menu Path: Accounting>Financial Accounting> Account
Receivable>Document entry>Incoming payment>Post or Accounting >Financial
Accounting>GL>Document entry>Incoming payment>Post
173. How do You Perform ‘Period Closing’ in SAP?
You do a‘(Period) Closing’ in SAP in three steps:
(cid:131) Completing the Pre-closing activities
(cid:131) Financial Closing
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 74 页 / 共 228 页
(cid:131) Managerial Closing
174. What is ‘Pre-closing’?
You need to ensure the following as part of the‘Pre-closing’ activities:
1. Post all the Recurring Entries for expenses and accruals.
2. Ensure that all the interfaced programs have been run so that the required data have
been transferred to the system.
3. Post all the depreciation, material receipts, invoices, salaries, etc. In short, ensure that all
the transactions for the period in question have been duly recorded and posted into the
system.
175. Explain ‘Financial Closing.’
‘Financial Closing’ involves completing the following activities and taking out the financial
statements for the period concerned:
1. Revaluate/Regroup:
(cid:131) Revalue Balance Sheet items managed in foreign currencies—use the report
RFSBEW00 to valuate GL Balance Sheet Accounts managed in a foreign currency.
(The report generates a Batch Input session to post the revenue or expense resulting
from any exchange rate differences.)
(cid:131) Clear Receivables or Payables with the ‘exchange rate difference.’
(cid:131) Valuate all the Open Items using the reportSAPF100. This is used to valuate all
the open receivables and payables, using the period-end exchange rates. Here also,
the report generates a Batch Input session to post the entries resulting from any
exchange rate differences.
(cid:131) Regroup GR/IR using the programRFWERE00 to allocate the net balance
(depending on whether the balance is a net debit or credit) in the GR/IR Account to
one of two GL Accounts (created to actually depict the net effect of the balance in the
GR/IR Account).
2. Ensure accounting accuracy:
Use the programSAPF190 to compare the totals created by the system in the (1) indexes
(customers, vendors, and GL) and documents (customers, vendors, and GL) with that of
the (2) account balances (customers, vendors, and GL) to ensure the transaction accuracy.
3. Run required reports:
Generate thefinancial statements (balance sheet and profit & loss account) using the
financial statement versions. You may also generate the key figure/ ratio reports (use
the GL account information system).
176. What is a ‘Financial Statement Version’?
A‘Financial Statement Version’ helps to define the Financial Statements (both theBalance
SheetandProfit & Loss statements). When you copy the settings from an existing Company
Code to a new one, you will also be copying the financial statement version defined for the
‘source’ Company Code.
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 75 页 / 共 228 页
Figure 37:Financial Statement Versions
You may also define a new financial statement version and build the financial statements from
scratch. You may create the financial statements both for external reporting (Company Code
financial statements) and internal reporting (business area financial statements).
You may also create the balance sheets for a group of Company Codes using FI-SL (Special
Purpose Ledgers). The financial statements may be defined to provide information from a period
accounting point of view (GL account groups wise) or a cost of sales point of view (functional area
financial statements).
All the above statements can be configured and defined to provide different levels of detail:
Figure 38:Financial Statement Version—BAUS
A financial statement version can have a maximum of 10 hierarchy levels, with each level
assigned with an item (account category). As you go down the hierarchy, you define the account
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 76 页 / 共 228 页
categories in more detail, with the lowest level being represented by the GL accounts. The
system displays the relevant amount for each of these items.
177. What Items are Required in a ‘Financial Statement Version’?
Irrespective of the details you require in a ‘Financial Statement Version,’ it is mandatory that you
have, at least, the following items defined:
1. Assets
2. Liabilities
a. Net Result: Profit
b. Net Result: Loss
3. P/L result (during annual closing, when you run the programRFBILA00, the system
calculates the profit or loss by subtracting the ‘total liabilities’ from ‘total assets’ and
updates the relevant Net Result item—Profit or Loss).
4. Not assigned (posted amounts but not yet assigned to any of the account groups).
178. How do You Ensure ‘Correct’ Balances in the ‘Financial
Statement Version’?
In order to have a balanced statement (Profit & Loss and Balance Sheet) you need to ensure that
the accounts are correctly and completely assigned to the nodes of theFinancial Statement
Version. You may do this by resorting to the necessary assignments at the account balance level
or node balance level.
At theaccount balance level, you need to ensure that the account is shown in two different
nodes, but you will turn “ON” the ‘debit indicator’ of the account on one node and turn “ON” the
‘credit indicator’ on the other node. Imagine that you have a bank current account 10001000.
When you turn “ON” the debit indicator, this account shows only the debit balances and is
construed as the asset. On the other hand, when the credit indicator is turned “ON,” the balances
on this node now indicate that you owe to the bank (overdraft).
You may also use thenode-level assignment. In this case, the system uses the ‘debit/credit
shift’ and shows only the ‘effective’ balance at the node and not at the individual account level.
179. How do You Perform ‘Annual Closing’ in SAP?
‘Annual Closing’ is like any other ‘period closing’ and you will be performing all the activities that
are required for a period-end-close. In addition to those activities, you will also:
(cid:131) Carry forward Vendor and Customer accounts
(cid:131) Carry forward the GL account balances of all the Balance Sheet items
(cid:131) Close the Profit & Loss Accounts and carry forward the balance (profit or loss) to the
retained earnings account(s)
For a GL account ‘carry forward,’ use the programSAPF011.
180. Explain ‘Managerial Closing.’
In‘Managerial Closing’ you will:
(cid:131) Do a preliminary Controlling period closing
(cid:131) Settle/re-allocate costs across Controlling organization
(cid:131) Draw and review internal reports
(cid:131) Re-open the Controlling period
(cid:131) Correct and adjust the accounting data, if required
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 77 页 / 共 228 页
(cid:131) Reconcile FI and CO by running the FICO Reconciliation Ledger
(cid:131) Run re-adjustment programs to ensure that the Business Areas and the Profit Centers
are balanced
(cid:131) Draw reports and analyze
181. What is the ‘New FI-GL’ in FI in ECC?
The traditional or‘Classic FI-GL accounting’ in FI has been focused on providing
comprehensive external reporting by recording all business transactions in the system. However,
to meet modern-day requirements, this has now been enhanced, called the‘New FI-GL,’ and
includes the following:
(cid:131) Parallel accounting: Maintaining several parallel ledgers to meet different accounting
principles.
(cid:131) Integrated legal and management reporting: Unlike the traditional GL, the ‘New FI-GL’
enables you to perform internal management reporting along with legal reporting. So you are
in a position to generate Financial Statements for any dimension (for example, profit center)
in the business.
(cid:131) Segment reporting: With the introduction of the Segment dimension, SAP now enables
you to produce Segment Reports based onIFRS(International Financial Reporting
Standards) and theGAPP (GenerallyAccepted Accounting Principles) accounting
principles.
(cid:131) Cost of sales accounting: It is now possible to perform cost of sales accounting in the
‘New FI-GL.’
However, the following functions are not yet supported in the ‘New FI-GL’:
(cid:131) Transfer Price
(cid:131) SKF (Statistical Key Figure)
(cid:131) Euro Translation
(cid:131) AIS (Audit Information System)
(cid:131) Archiving
(cid:131) Data Retention Tool
The ‘New FI-GL’ needs to be activated in the system before you start using the IMG Menu
Path:>Financial Accounting (New)->Financial Accounting Global Settings (New)/General Ledger
Accounting (New).
In the standard system, the tables from ‘classic general ledger accounting’(GLT0) are updated
as well as the tables in ‘New FI-GL’ during the activation. This enables you to perform a ‘ledger
comparison’ during the implementation of ‘New FI-GL’ to ensure that your ‘new GL accounting’
has the correct settings and is working correctly. To compare ledgers, in Customizing choose
Financial Accounting Global Settings (New)->Tools->Compare Ledgers.
It is recommended that you ‘deactivate’ the update of tables for ‘classic GL accounting’ once you
have established that ‘New FI-GL’ is working correctly. To do this, in Customizing choose
Financial Accounting Global Settings (New)-> Tools->Deactivate ‘Update of Classic General
Ledger.’
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 78 页 / 共 228 页
Figure 39:New FI-GL
Accounts Receivable
182. Explain ‘Customer/Vendor Master Records.’
There are three categories of data maintained in a typical master record for a customer:
(cid:131) General Data
(cid:131) Company Code Data
(cid:131) Sales Area Data (for customers)/Purchasing Organization Data (for vendors)
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 79 页 / 共 228 页
Figure 40:Vendor Master—Various Data
General Data includes general information such as account number, name, telephone, bank
information, trading partner, vendor (if the customer is also a vendor), group key, bank key, bank
account, alternate payee, etc., which are common to all the Company Codes using this master.
Company Code Data comprises terms of payment, payment methods, tolerance group, clearing
with vendor, dunning data (dunning procedure, dunning recipient, dunning block, dunning clerk,
etc.), reconciliation account, sort key, sales area (purchasing organization in the case of vendor
master), head office, etc. Except for sales (purchasing) related information, all other details are
usually maintained for the finance people who can also access the sales data when the master is
maintained ‘centrally.’
Sales Area Data in the Company Code area of a Customer master record contains the following:
(cid:131) Order-related data (sales district, sales office, sales group, customer group, etc.)
(cid:131) Price-related data (pricing group, pricing procedure, etc.)
(cid:131) Shipping data (shipping strategy, delivery priority, etc.)
(cid:131) Billing data (payment terms (different from the payment terms maintained at the
Company Code level), account assignment group, etc.)
Purchasing Organization Data in the Company Code area of a Vendor master record contains
the following:
(cid:131) Conditions (order currency, payment terms, Incoterms, minimum order value, etc.)
(cid:131) Sales data (a/c with Vendor)
(cid:131) Control data (as in the screen shot below)
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 80 页 / 共 228 页
During creation of a master record, the system checks for ‘duplicates’ for the same customer
which is achieved by the system through the ‘Search-Id’ (Match Code) configured on the
customer’s address information.
As in the case of the GL account master record, the creation of the customer/ vendor master
record is also controlled by the ‘Account Group,’ which is called‘Customer Account
Group/Vendor Account Group’ (CPD/CPDL/KREDI/LIEF) and controls the numbering of
customer/vendor master records, field status, whether an account is a regular one or a‘One-
Time’ account,etc.
Open table as spreadsheet Activity In Accounting Centrally
Customer Vendor Customer Vendor
Create FD01 FK01 XD01 XK01
Change FD02 FK02 XD02 XK02
Display FD03 FK03 XD03 XK03
Block/Unblock FD05 FK05 XD05 XK05
Mark for Deletion FD06 FK06 XD06 XK06
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
| Open table as spreadsheet Activity | In Accounting | Centrally | ||
|---|---|---|---|---|
| Customer | Vendor | Customer | Vendor | |
| Create | FD01 | FK01 | XD01 | XK01 |
| Change | FD02 | FK02 | XD02 | XK02 |
| Display | FD03 | FK03 | XD03 | XK03 |
| Block/Unblock | FD05 | FK05 | XD05 | XK05 |
| Mark for Deletion | FD06 | FK06 | XD06 | XK06 |
第 81 页 / 共 228 页
Figure 41:Purchasing Data
183. Who is an ‘Alternate Payee’?
A customer who pays on behalf of another customer is known as an‘AlternatePayee’ (or
Alternate Payer). Though the alternate payee pays on behalf of another, the system maintains
all the transaction details in the account of the original customer. Designating ‘alternate payee’
does not absolve the customer of his/her obligation for payment.
The ‘alternate payee’ can be maintained in Client-specific data or in the Company Code area.
When maintained in the Company Code area you can use that payer only in that Company Code;
if defined at the Client level you can use it across all Company Codes.
There are three ways to ‘select’ the alternate payee when an invoice is processed:
1. The alternate payee (say, 1000) entered in the customer master record is the one
selected by the system as the default.
2. When there is more than one alternate payer (say, 1000, 1900, 2100, etc.) defined for a
single customer in the master record (you will do this by clicking on the‘allowed payer’
button and create more than one payer), you may select a payer (say, 2100) (other than
the default, 1000) while processing the invoice. Now the system will ignore the alternate
payer (1000) coming from the master record.
3. If you have put a check mark in the ‘individual entries’ check box in the ‘alternate payer in
document’ section in the customer master record, then this will allow you to propose a new
alternate payer, say, 3000 (other than those already defined in the system). Now, after
defining this alternate payer you can use it to process the invoice. In this case, the
alternate payer (3000) takes precedence over the payers (1000 and 2100) in step 1 and 2
above.
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 82 页 / 共 228 页
184. What is the ‘Trading Partner’ concept?
The‘Trading Partner’ concept is used to settle and reconcile ‘inter-company transactions,’ both
sales and purchases. This is generally achieved by entering the Company-ID (not the Company
Code) to which a customer belongs in the ‘trading partner’ field under the tab ‘Account Control’ in
the customer master record. You can do a similar entry in the vendor master record.
185. Explain ‘Tolerance’ in Transaction Processing.
‘Tolerances’ are defined in the system to facilitate dealing with the differences arising out of
accounting transactions and to instruct the system on how to proceed further. Normally, you
define tolerances (either in ‘absolute terms’ or in ‘percentages’) beyond which the system will not
allow you to post a document should there be a difference.
In SAP, tolerances are defined per Company Code and there are several types:
(cid:131) Employee tolerance
(cid:131) Customer/vendor tolerance
(cid:131) GL account clearing tolerance
You will define an ‘employee tolerance group’ in the system and assign the employees to these
groups. While defining the tolerance group you will specify:
1. Upper limits for various posting procedures
(cid:131) Amount per document
(cid:131) Amount per open account item
(cid:131) Cash discount, in percentage
2. Permitted payment differences
How much over or under payment an employee is allowed to process. This is defined both in
absolute values and in percentages.
Figure 42:FI Tolerance Group for Users
Besides defining the above two, at the Company Code level, you will also define similar
tolerances forcustomer/vendor tolerance group. Once defined, each of the customers
(vendors) is assigned to one of these groups. Here also, you define the‘permitted payment
differences’:
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
第 83 页 / 共 228 页
Figure 43:Customer/Vendor Tolerances
While processing, the system compares the tolerance of an employee against the customer
tolerance (or vendor tolerance or the GL) and applies the most restrictive of the two.
186. What is ‘Dual Control’ in Master Records?
‘Dual Control’ helps to prevent unauthorized changes to the important and ‘sensitive’ fields in the
master records in the system. (All such sensitive fields are defined in the TableT055F when
customizing the application. And these fields are defined per Company Code and per Client.)
Consider, for example, a sensitive field such as‘payment block’ in a vendor master record.
When a user changes this field’s content, the system requires another user (usually of higher
authority) to approve this change and anaudit trail is maintained of all such changes. Unless '
the change is approved, in this example, this particular master is blocked by the system for
considering the same in the next‘payment run.’
Open table as spreadsheet Activity Customer Vendor
Display changes (accounting area) FD04 FK04
Display changes (centrally) XD04 XK04
Confirm changes, individually FD08 FK08
Confirm changes, in a list FD09 FK09
187. What is a ‘Bank Director’ in SAP?
2009(cid:5192)1(cid:7388)27(cid:7097)(cid:7155)(cid:7411)(cid:1120) (cid:10287)(cid:5192)(cid:7044)(cid:7161)(cid:3835)(cid:12048)(cid:2265)
| Open table as spreadsheet Activity | Customer | Vendor |
|---|---|---|
| Display changes (accounting area) | FD04 | FK04 |
| Display changes (centrally) | XD04 | XK04 |
| Confirm changes, individually | FD08 | FK08 |
| Confirm changes, in a list | FD09 | FK09 |