AC240 - Consolidation Functions

Rel. 4.0B - 12/14/98 Preface AC240

SAP AG Consolidation Functions 0-1

S A P A G

R

S A P A G

A C 240A C 240A C 240

C o n so lid a tio nF u n ctio n sC o n so lid a tio nC o n so lid a tio nF u n ctio n sF u n ctio n s

System R/3 Release 4.0B Version: July 1998 Material number: 50025324

Rel. 4.0B - 12/14/98 Preface AC240


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C o p yrig h t

C o p yrig h t 1998 S A P A G . A ll rig h ts re served .

N e ith er th is tra in in g m an u a l n o r an y p art th e reo f m ayb e co p ied o r rep ro d u ced in an y fo rm o r b y a n y m ean s ,o r tran s la ted in to an o th er lan g u ag e , w ith o u t th e p rio rco n sen t o f S A P A G . T h e in fo rm a tio n co n ta in ed in th isd o cu m en t is su b jec t to ch an g e an d su p p lem en tw ith o u t p rio r n o tice .

A ll rig h ts reserved .

Trademarks SAP and the SAP logo are registered trademarks of SAP AG. MS-DOS and EXCEL are registered trademarks of Microsoft. OS/2, CICS, MVS, ACF/VTAM, VSE, AIX, OS/400 and AS/400 are registered trademarks of IBM. X Window System is a registered trademark of MIT University. SINIX, UTM and BS2000 are registered trademarks of Siemens. UNIX is a registered trademark of AT&T. HP-UX is a registered trademark of Hewlett Packard. DECnet, DECstation, DECsystem, VAXstation and VMS are registered trademarks of DEC. Ethernet is a registered trademark of the Xerox Corporation. ORACLE SQL*net, SQL*+ PRO*C are registered trademarks of the ORACLE Corporation. INFORMIX-OnLine and INFORMIX-ESQL/C are registered trademarks of the INFORMIX Corporation.

Rel. 4.0B - 12/14/98 Preface AC240


S A P A G

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T h e R /3 In teg ra tio n M o d e l

R /3R /3C lien t / S e rv er

A B A PC lien t / S e rv er

A B A P

C OC o n tro llin g

C OC o n tro llin g

A AA s se t

A c co u n tin g

A AA s se t

A c co u n tin g

P SP ro jec tS ys te m

P SP ro jec tS ys te m

W FW o rkflo w

W FW o rkflo w

ISIn d u s try

S o lu tio n s

ISIn d u s try

S o lu tio n s

M MM ateria ls

M g m t.

M MM ateria ls

M g m t.

H RH u m a n

R e so u rc es

H RH u m a n

R e so u rc es

S DS ale s &

D is trib u tio n

S DS ale s &

D is trib u tio n

P PP ro d u ctio n

P lan n in g

P PP ro d u ctio n

P lan n in g

Q MQ u a lityM g m t.

Q MQ u a lityM g m t.

F IF in a n cia l

A c co u n tin g

F IF in a n cia l

A c co u n tin g

P MP lan t

M ain ten a n ce

P MP lan t

M ain ten a n ce

SAPs R/3 System has set new norms for standard software that can be universally implemented. R/3 uses

advanced development techniques to achieve comprehensive integration of business administration and data processing.

R/3 combines state-of-the-art technology with comprehensive business administration functionality to provide a fully integrated business solution for your company.

Rel. 4.0B - 12/14/98 Preface AC240


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C o n so lid a tio nL e ve l 3L e ve l 1L e ve l 2

A C 010 5 days O ve rv iew o f F inanc ia l A ccoun tig & R epo rting

C o nso lid atio n : E C -C S : E n terp rise C o n tro llin g -C o n so lid a tio n :see E n te rp rise C o ntro llin g

C o nso lid ation : F I - L C

A C 220 5 daysS pec ia l P urpose Ledge r

A C 205 2 daysIn teg ra ted C los ing

A C 240 5 daysC onso lida tionFunc tions

Rel. 4.0B - 12/14/98 Preface AC240


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C o u rse P re req u is ites

z R eq u ired : B us iness know ledge o f conso lida tion

z R eco m m en d ed : S A P 20 - S A P R /3 O ve rv iew

A C 010 - In troduc tion to F inanc ia l A ccoun ting

A C 220 - S pec ia l P u rpose Ledger

z D u e to its co m p lex ity , th is co u rse is n o t reco m m en d edas a firs t co u rse o n th e R /3 S ys tem .

Rel. 4.0B - 12/14/98 Preface AC240


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T arg e t A u d ien ce (1 )

z C o u rs e A C 240 is in ten d ed fo r th e s ta ff o f co n so lid a tio nacco u n tin g d ep artm en ts an d th e p ro jec t team m em b erso f th e IT d ep artm en t.

z K n o w le d g e o f acco u n tin g is a p re req u is ite fo r th isco u rse . A b as ic kn o w led g e o f co n so lid a tio nacco u n tin g is a lso an ad van tag e .

This course material is not intended for self-teaching programs. The course is only complete in

conjunction with the instructors explanations. Your material provides space for noting this additional information.

Rel. 4.0B - 12/14/98 Preface AC240


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T arg e t A u d ien ce (2 )

z P artic ip an ts : S ta ff o f conso lida tion accoun ting depa rtm en ts

P ro jec t team m em bers o f the IT depa rtm en t

z D u ra tio n : 5 d ays

Rel. 4.0B - 12/14/98 Introduction: Contents AC240


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z C o u rse g o a lz C o u rse o b jec tivesz C o u rse co n ten tsz C o u rse o v erv iew d ia g ramz E n terp rise scen ario

In tro d u ctio n : C o n te n ts



S A P A G

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C o u rse G o al

T h is co u rse sh o w s yo u h o w to :

z S et u p a rep resen ta tio n o f yo u r co rp o ra te g ro u pin th e F I-L C co n so lid a tio n sys tem

z C o n so lid a te d a ta fo r yo u r co rp o ra te g ro u p



S A P A G

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C o u rse O b jective s

B y th e en d o f th e co u rse , y o u sh o u ld b e ab le to :

z D efin e en tities fo r co n so lid a tio nz C rea te an d u se a fin an c ia l s ta tem en t ch art

o f acco u n ts

z T ran s fe r in d iv id u a l fin an c ia l s ta tem en t d a tain to F I-L C an d tra n s la te it in to g ro u pcu rren cy

z D efin e an d p erfo rm in d iv id u a l co n so lid a tio ntask s

z U se s tan d ard rep o rtin g



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C o u rse C o n te n t (1 )

U n it 7 C u rren cy T ran s la tio n

U n it 8 In te rco m p an y E lim in a tio n

U n it 9 E lim in a tio n o f IC P ro fit/L o ss

U n it 10 R ec lass ifica tio n

U n it 11 C o n so lid a tio n o f In ves tm en ts

U n it 12 V ers io n s

U nit 1 In tro d u c tio n

U nit 2 O verv iew

U nit 3 C o n so lid a ted E n tity

U nit 4 F S C h art o f A cco u n ts

U nit 5 In d iv id u a l F in an c ia l S ta tem en ts

U nit 6 P o stin g

In tro d u c tio n



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C o u rse C o n te n t (2 )

U nit 13 B alan ce C arry fo rw ard s an d F isca l Y ear C h an g e

U nit 14 R ep o rts

U nit 15 In te rac tive R ep o rtin g

U nit 16 In fo rm atio n S ys tem

U nit 17 In te rac tive E xce l

E xerc ises

S o lu tio n s



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A C 2 40 C o u rse O v erv iew D iag ram

C urrencytrans la tion

P osting

C onso lida teden tity

F S cha rt o faccoun ts

Ind iv idua l financ ia ls ta tem en ts

In te rcom panye lim ina tion

E lim ina tion o f in te rco . p ro fit/lo ss

R ec lass ifica tion

C onso lida tion o f inves tm en ts

V e rs ions

B a lance ca rry fo rw a rdsand

fisca l yea r change

R eporting

In te rac tivereporting

In fo rm a tionsys tem

In te rac tive E xce l

S A P A G

O ve rv iew

In tro d u c tio n



S A P A G

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C o n so lid a tio n S tep s

S tan d ard iz in g en tries fo r co rp o ra te va lu a tio n

C u rren cy tran s la tio nC u rren cy tran s la tio n

A g g reg ated fin an c ia l s ta tem en tsA g g reg a ted fin an c ia l s ta tem en ts

In te rco m p an y e lim in atio n

K a p ita lko n s o lid ieru n g

Z w is ch e n erg e b n ise lim in ieru n g (A n lag e ve rm g en , V o rratsv erm g e n )E lim in a tio n o f IC p ro fit/lo ss (in ven to ry , tran s fe rred asse ts )

C o n so lid a tio n o f in vestm en ts

C o n so lid a ted fin an c ia l s ta tem en tsC o n so lid a ted fin an c ia l s ta tem en ts

C rea te m aste r d a ta

P rereq u is ite : in d iv id u a l fin an c ia l s ta tem en ts in fo re ig n cu rren cyP rereq u is ite : in d iv id u a l fin an c ia l s ta tem en ts in fo re ig n cu rren cy



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E n terp rise S cen ario (1 )

z In 1994 , th e c o rp o ra te g ro u p X W W d ec id ed toim p lem en t th e R /3 S ys tem o n a w o rld w id eb as is . A firs t-tim e c o n so lid a tio n o f a llsu b s id ia ries , jo in t ven tu re co m p an ies an da ffilia ted co m p a n ies w as p lan n ed fo r 1995 .A s p lan n ed , th e R /3 S ys tem w e n t live o nJan u ary 1 , 1995 , an d th e X W W g ro u p c rea tedits firs t year-en d co n so lid a ted fin an c ia ls ta tem en ts fo r th e sam e year u s in g th e R /3co m p o n en t F I-L C .B ased o n its eco n o m ic su ccess , th e g ro u p isexp an d in g in o rd er to re ta in its p resen tm ark e t p o s itio n .



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z T h e g ro u p h as h ired a la rg e n u m b er o f n ewem p lo yees . Y o u a re g iven th e task o fin s tru c tin g yo u r n ew co -w o rk ers h o w tocrea te co n so lid a ted fin an c ia l s ta tem en ts u s in gth e R /3 co m p o n en t F I-L C . Y o u sh o u ld fo cu s o ng iv in g th em an o verv iew o f th e b as ic fu n c tio n s ,u s in g th e s ta tem en ts a lread y g en era ted .

E n terp rise S cen ario (2 )

Rel. 4.0B - 12/14/98 Overview: Contents AC240


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O verv iew : C o n ten ts

z O rg an iza tio n a l s tru c tu resz M aster d a taz O verv iew o f fu n c tio n a lityz C o n so lid a tio n tim e lin e



S A P A G

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O ve rv iew : U n it O b je ctives

z T h is u n it o u tlin es th e o rg an iza tio n a l s tru c tu reo f th e F I-L C ap p lica tio n .

z Y o u a re g iven an o verv iew o f F I-L C fu n c tio n a lityan d th e co n so lid a tio n tim e lin e .



S A P A G

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In troduc tion


P osting


O verv iewO verv iew







V e rs ions



R eporting




S A P A G



S A P A G

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O rg an iza tio n a l S tru ctu ren o n -S A P

F I-L CF I-L C

C h a rt/a cc ts C C C

O rg a n izatio n

S A PF IF I . . . . . .C lie n t 0 01

C h a rt/a cc ts A A A C h a rt/a cc ts B B B

C o m p a n yc o d e 0 00 1



C o m p a n y G 0 00 1

C o m p a n y G 0 00 2

C o m p a n y G 0 00 3

C o m p a n y G 0 00 4

F S ch a rt o f ac cts

G ro u p

Organizational Units in FI: The client is at the top level of the hierarchy in the SAP system. The definitions you make here apply to

all lower levels. G/L accounts are defined at the chart of accounts level. Each client can use any number of charts of

accounts. Company codes are units that create financial statements at the end of the fiscal year. Exactly one chart of

accounts is assigned to each company code. Several or all company codes can employ the same chart of accounts.

Organizational Units in FI-LC: Companies are individual business and legal entities, which are included in the consolidated financial

statements. A company code in the FI system corresponds to a company in FI-LC. The company codes may reside in various R/3 Systems.

The Consolidation system can also accommodate companies that generate their individual financial statements in non-SAP systems.

All of the companies in the Consolidation system use a common financial statement (FS) chart of accounts.



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M aste r D a taF IF I F I-L CF I-L CP a ren t co m p a n yP a ren t co m p a n y P a ren t co m p a n yP a ren t co m p a n y

C o m p a n y c o d e C o m p a n iesC u s to m e rs S u b g ro u p s

V e n d o rsG /L ac co u n ts F S item s

C o m p a n iesT ran s ac tio n typ e s T ran s ac tio n typ e s

S u b s id iaryS u b s id iary

C o m p a n y c o d eC u s to m e rs

V e n d o rsG /L ac co u n ts

C o m p a n iesT ran s ac tio n typ e s

In order to use FI data in FI-LC, you need to modify master data from FI. The master data is modified by both the parent company of the group (which takes its data from the FI

system) and the subsidiaries of the group (which may use their own system or client).



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R e p o rtsR e p o rts

D a ta in p u tD a ta in p u tF o rm sF o rm s P C d ata en tryP C d ata en try S A P R /2 , R /3S A P R /2 , R /3

F I-L C :F I-L C :to ta ls ,to ta ls ,

d o c u m en tsd o c u m en tsV ers io n sV ers io n sS im u latio n sS im u latio n sR e sta tem e n tsR e statem e n ts

E xc e lE xc el

G ewinn - und V erlus trechnung123

CAU m satz

B5 0

F I-L CF I-L Cin tera ctivein tera ctivere p o rtsre p o rts

F I-L C to ta lsF I-L C to ta lsre p o rtsre p o rts

R e p o rt W rite rR e p o rt W rite rR e p o rt P ain terR e p o rt P a in ter

M as te r d ataM as te r d a taC o m p an iesC o m p an ies S u bg ro up sS u bg ro up s F S ite m sF S ite m s

T ra n sfer to E IST ra n sfer to E IS

C o n so lid a tio n F u n c tio n s

S ta n d ard iz in g e n trie sS ta n d ard iz in g e n trie s C u rre n cy tra n s la tio n C u rre n cy tra n sla tio n In terc o m p an y e lim in a tio n In terc o m p an y e lim in a tio n IC p ro fit/lo s s in in v en to ry IC p ro fit/lo s s in in v en to ry IC p ro fit/lo s s in tr 'd as sts IC p ro fit/lo s s in tr 'd as sts C o n s . o f in v es tm e n ts C o n s . o f in v es tm e n ts R e cla ss ific a tio n R e c la ss ific atio n

C o n s o lid atio n step sC o n s o lid atio n step s

You can define variants and valuation options in the Implementation Guide (IMG). The functions can be run individually or as a bundle. All activities are started and monitored on screen. Posting entries are automatically generated for all consolidation steps. Group accounting is performed in accordance with the document principle, and features the carrying

forward of balances.



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C u rren cy tran s la tio n







C rea te m aste r d a ta

P rereq u is ite : in d iv id u a l fin an c ia l s ta tem en ts in fo re ig n cu rren cyP rereq u is ite : in d iv id u a l fin an c ia l s ta tem en ts in fo re ig n cu rren cy



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O verv iew : U n it S u m m ary

z Y o u a re n o w fam ilia r w ith th e o rg an iza tio n a ls tru c tu res in F I-L C .

z Y o u h a ve b e en g iven an o ve rv iew o f F I-L Cfu n c tio n a lity .

z Y o u n o w h ave a co n so lid a tio n tim e lin e th a tyo u can u s e as a ch eck lis t.

Rel. 4.0B - 12/14/98 Consolidated Entity: Unit Contents AC240


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C o n so lid a ted E n tity : U n it C o n ten ts

z C o m p an yz S u b g ro u pz A ss ig n m en t to a led g er



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C o n so lid a ted E n tity : U n it O b jec tiv es

z A t th e en d o f th is u n it yo u w ill kn o w h o w torep ro d u ce yo u r c o n so lid a ted en tity in th eF I-L C ap p lica tio n b y : C rea ting and chang ing com pan ies

G roup ing com pan ies in to subg roups

Im p lem en ting ledgers : E ach com pany and subg roupm ust be ass igned to a ledger



S A P A G

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In troduc tion


P osting







V e rs ions

B a lance ca rry fo rw a rdand


R eporting



S A P A G

O ve rv iewC o n so lid a ted

en tityIn te rac tive E xce l



S A P A G

R










C rea te m aste r d a taC rea te m aste r d a ta

P rereq u is ite : in d iv id u a l fin an c ia l s ta tem en ts in fo re ig n cu rren cy



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C o m p a n ies

S A PS A P

S A PS A P

S A PS A P

P are n tS ale s

S A PS A P

P ro d u ctio n

S A PS A P

B ase u n it fo r d a ta in p u t an d co n so lid a tio n

A ttrib u tesA ttrib u tes

G lo b a l p ara m eters : A d d re ss , co u n try , la n g u ag eC o n tro l p ara m eters : C u rre n cy tra n s la tio n

V alid a tio n c h ec ksD a ta tra n sfer m e th o d s

S A PS A P

S A PS A P S A PS A P

A company master record must be created for each organization that is included in the consolidated

financial statements. Some company attributes are time- or version-dependent (such as the tax rate for deferred income tax,

and the currency translation method). Therefore, when entering company data you must also specify the fiscal year and period, a version and a ledger.

You can print a list of company-related data from the master record.



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C re a tin g a C o m p a n y R ec o rd

N am eA ddressC oun tryLanguageC urrency trans la tion :

T rans la tion m e thod C urrency F isca l yea r va rian t

G enera l con tro l pa ram ete rs :V a lida tion g roupT rans fe r m e thodR easons fo r exc lus ion

In fo fo r conso lida tion o f inves tm en ts : Y ea r/pe riod o f f irs t conso lida tionT ax ra te fo r de fe rred incom e tax

C rea te C om p an y

1 2/3 1

Y ea rY ea rP erio dP erio dL e d g erL e d g er

When creating a company record, enter the fiscal year, period, version and ledger on the initial screen. The fiscal year and period are required because certain company data is time-dependent, such as the

translation method, tax rate, and so on. The companys currency is the local currency. Also specify the translation method to be used for

translating individual financial statement data from local currency into group currency. Enter validation checks for validating local and corporate valuations. Specify the transfer method for moving this companys data into the FI-LC system. The year and period of first consolidation are needed for consolidation of investments. You can enter reasons for the exclusion of companies from your groups consolidated statements.



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S u b g ro u p sz R e p o rtin g e n tityz A n y co m b in a tio n o f co m p a n ies

z B a la nce she e t, in com e s tm t.z Q u arte rlyz U S D

z B a la nce she et, in com e s tm t.z S em i-a nn ua lz D E M

P las tic sz In com e s tm t.z M on th lyz C H F

8 0% 6 0%

4 0%

T o ta l E u ro p e

1 00 %

6 0% 5 0% 7 5%

A subgroup is a combination of multiple companies for reporting purposes. Definition:

A subgroup consists of a user-defined combination of companies (time- and version-dependent). Each subgroup can use a different group currency. Different consolidation frequencies can be chosen. Different consolidation steps can be assigned to each company.

Use: Elimination according to company pair relationships Subgroup comparison across report columns

Individual levels in a multi-level group hierarchy can be represented by subgroups (for example, for step consolidation).



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C rea tin g a S u b g ro u p R eco rd1 . G lo b a l p a ram e te rs - V a lid a tio n g ro u p

- C o n so lid a tio n freq u en cy- G ro u p cu rren cy- C o n so lid a tio n ac tiv ity g ro u p2 . A ss ig n co m p a n ies

A ss ig n m eth o d s: P u rch ase P u rch ase P ro p o rtio n a l E q u ityA ss ig n co n so lid a tio n IE IE IEs tep s acco rd in g P L P L P Lto th e m eth o d C I C I C I C I

T A T A T AS p ec ify p ro p o rtio n s : 50%50%

3. M a in ta in th e in ves tm en ts tab le C a lcu la tio n o f o w n ersh ip

C 1C 1 C 2C 2 C 3C 3 C 4C 4

When creating a subgroup record, first enter global information, such as the group currency, validation

group, consolidation activity group and the report group. Assign individual companies to the subgroup. Enter each companys consolidation of investments

method and consolidation steps. Enter the proportion of ownership for proportionately consolidated companies. Note: This must be done prior to currency translation, where ownership is apportioned.

Group ownership in each company is calculated automatically. A prerequisite is that you have maintained the investments table. This table stores data (investment item, percentage rate, and book value) concerning parent company investments in subsidiaries, joint venture companies, and associated organizations.

The group currency must match the ledger currency. If you are creating multiple subgroups with different currencies, you must first create a ledger with a ledger currency that matches the group currency. Exception: local currency groups



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S tep C o n s o lid atio n C o n ce p t

T 18 08 0 9 09 0

C o n so lid a ted g ro u pC o n so lid a ted g ro u p

F u n ctio n a lityz S u b stitu tio n o f trad in g p artn er b y

su b g ro u pz T ran s fe r o f fin an c ia l d a taz T ran s fe r o f m as te r an d co n tro l

d a ta

P lan n ed fu n c tio n a lityz D rilld o w n s in s tan d ard rep o rts

H

I K6 06 0 7 57 5

G ro u p T 3G ro u p T 3

F I - L C

B

C D5 05 0 1 001 00


T 3

E

F G7 57 5 3 03 0


D iskN etw o rkA L E

F I-L C

T 2

A

In step consolidation, individual companies are consolidated in steps, moving up the (multi-level) group

hierarchy. You create a subgroup for each hierarchy level. First the subgroups on the lowest hierarchy level are consolidated. The financial statement data from these subgroups is then included in the consolidation of companies on the next hierarchy level. This procedure is repeated until consolidation has taken place on the upper level of the hierarchy.

Rollup companies are created in FI-LC in order to transfer the subgroup financial statements to the step above. The rollup company receives a copy of the subgroups financial statement data and is then included in consolidation on the next hierarchy level as a company in its own right.

During rollup, trading partners are replaced by an appropriate subgroup. For example: A relationship D - E is represented by the relationship T1 - T2 in the group as a whole.

The subgroups separate value types (local valuation, corporate valuation, and consolidated values) for their own purposes only.



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C o m p a n ies , S u b g ro u p s , L e d g ers

L e d g er 0 1 (D E M )L e d g er 0 1 (D E M ) L e d g er 0 2 (L e d g er 0 2 (S F RS F R ))

S u b g ro u p S W (w o rld -w id e)S u b g ro u p S W (w o rld -w id e)

C o . 1 G e rm an y2 S w itze rlan d3 F ra n ce4 U S A

S u b g ro u p S F (fo re ig n )S u b g ro u p S F (fo re ig n )

C o . 2 S w itze rlan d3 F ra n ce4 U S A

C o n so lid a tio n d a tab as eC o n so lid a tio n d a tab as e

L e d g er C o m p a n y F S ite m T ra n sa ctnc u rren c y ...k ey

D e b it/c red it to ta ls inT ra n s. L o c a l G ro u p Q u a n titiesc u rren c y c u rren c y c u rren c y

K eysK eys D ataD ata

...

A ledger is a subset of the entire consolidation database. You can consolidate a subgroup in different currencies.

A ledger must be defined for each group currency. The ledger currency must match the group currency. Each subgroup is assigned to one ledger. Each company must be assigned to one or more subgroups. The group currency may deviate from the ledger currency when dealing with local currency groups. In

this case, all of the companies in the subgroup must share the same currency as the subgroup. The consolidation ledger is stored in the consolidation database FILCT. To ensure that all the functions in FI-LC can be used, you must select all three currencies (transaction,

local, and group) for the ledger.



S A P A G

R

C o n so lid a ted E n tity : U n it S u m m ary (1 )

z C o m p an ies a re th e b ase u n its fo r co n so lid a tio n .W h en yo u c rea te a co m p an y , yo u sp ec ify a yearan d p erio d as w e ll a s a led g er a n d a ve rs io n .

z C o m p an ies a re g ro u p ed in to su b g ro u p s fo rrep o rtin g p u rp o ses . Y o u can d e fin e m u ltip lesu b g ro u p s .

z N o te : Y o u n eed to d e fin e a su b g ro u p torep resen t th e en tire co n so lid a ted g ro u p .



S A P A G

R

C o n so lid a ted E n tity : U n it S u m m ary (2 )

z C o m p an ies a re ass ig n ed to a su b g ro u p .z In th e su b g ro u p reco rd , y o u d e fin e th e

co n so lid a tio n m eth o d an d th e co n so lid a tio ns tep s fo r each o f th e co m p an ies .

z C o m p an ies an d su b g ro u p s a re ass ig n ed toa s in g le led g er resp ec tive ly . E ach su b g ro u p w itha d iffe ren t cu rren cy req u ire s a sep ara te led g er.

Rel. 4.0B - 12/14/98 FS Chart of Accounts: Contents AC240


S A P A G

R

F S C h a rt o f A c co u n ts : C o n ten ts

z F in an c ia l s ta tem e n t item sz S etsz T ra n sac tio n typ es



S A P A G

R

F S C h a rt o f A c co u n ts : U n it O b jective s

z T h is u n it g iv es yo u in fo rm atio n ab o u t fin an c ia ls ta tem en t (F S ) item s an d th e ir a ttrib u tes , an da lso ab o u t ad d itio n a l fie ld s (tran sac tio n typ e ,trad in g p artn er, year o f acq u is itio n ).

z Y o u w ill a lso fin d o u t h o w to d e fin e an d u s ese ts an d tran sac tio n typ e s .



S A P A G

R


In troduc tion P osting






V e rs ions



R eporting



S A P A G

O ve rv iewIn te rac tive E xce l

C u rrencytrans la tion


F S ch art o facco u n ts

F S ch art o facco u n ts



S A P A G

R







Z w is ch e n erg e b n ise lim in ieru n g (A n lag e ve rm g en , V o rratsv erm g e n )E lim in a tio n o f IC p ro fit/lo ss (in ven to ry , tran sfe rred asse ts )E lim in a tio n o f IC p ro fit/lo ss (in ven to ry , tran s fe rred asse ts )







S A P A G

R

C lass ifica tio n o f F S Item sIN D IV ID U A L S T A T E M E N TIN D IV ID U A L S T A T E M E N T

A c ct.n o .A c ct.n o . N a m e N a m e Item n o .Item n o .::

0 10 00 10 0 P lan tsP lan ts 1 03 20 10 01 03 20 10 00 20 00 20 0 U n d e ve lo p ed la n dU n d e ve lo p ed la n d 1 03 20 10 01 03 20 10 00 30 00 30 0 O ffic e b u ild in g sO ffic e b u ild in g s 1 03 20 10 01 03 20 10 0

::

C h a rt o f ac co u n ts A

IN D IV ID U A L S T A T E M E N TIN D IV ID U A L S T A T E M E N TA c ct.n o .A c ct.n o . N a m e N a m e Item n o .Item n o .

::4 00 04 00 0 L a n dL a n d 1 03 20 10 01 03 20 10 05 00 05 00 0 B u ild in g sB u ild in g s 1 03 20 10 01 03 20 10 0

::

C h a rt o f ac co u n ts B

C O N S O L ID A T E D S T A T E M E N TC O N S O L ID A T E D S T A T E M E N TItem n o . Item n o . N a m eN a m e::1 03 20 00 01 03 20 00 0 F ix ed a ss etsF ix ed a ss ets1 03 20 10 01 03 20 10 0 R e a l e sta te R e al e s tate1 03 20 20 01 03 20 20 0 P lan t eq u ip m e n t P lan t eq u ip m e n t1 03 20 30 01 03 20 30 0 O th er fixe d as se ts O th er f ixe d as se ts::

S ta n d ard ize dF S ch a rt o fa cc o u n ts

F IF IF I

F I-L CF I-L CF I-L C

Different charts of accounts may exist within one group due to local statutory accounting requirements in

individual countries or the acquisition of new companies. If different charts of accounts exist within a group, all of the accounts must be assigned to a standard

financial statement (FS) chart of accounts for the group. You can consolidate at the transaction account level by selecting an FS chart of accounts that is identical

to the transaction chart of accounts.



S A P A G

R

A ttrib u tes o f F S Item sItem n u m b er:Item n u m b er:

1 0 c h ara cters , a lp h a n u m eric1 0 c h ara cters , a lp h a n u m eric

Item typ e :Item typ e :A s se t itemA s se t itemL ia b ility /eq u ity itemL ia b ility /eq u ity itemIn c o m e s ta te m en t ite mIn c o m e s ta te m en t ite mO th erO th er

Item ca teg o ry :Item ca teg o ry :V alu e ite mV alu e ite mT o ta ls ite m (ra n g e o r s et)T o ta ls ite m (ra n g e o r s et)R a tioR a tio

In d ica to rs :In d ica to rs :C o n s o lid a tio n -o n ly ite mC o n s o lid atio n -o n ly ite mP artia l b re ak d o w nP artia l b re ak d o w nC o n tra itemC o n tra itemA d d itio n al a cc o u n ts as s ig n m e n tsA d d itio n a l a cc o u n ts as sig n m e n ts

Financial statement (FS) items are the main posting units in FI-LC. The following options are available for creating a FS chart of accounts:

Implementation of SAPs standard FS chart of accounts, which can be post-edited manually Adoption of the structure of the FS chart of accounts while automatically changing the item

numbers Creation of a new, custom FS chart of accounts (requires time-consuming customizing) Automatic copying of FS items from the FI module:

Copying from chart of accounts Copying from financial statement version.

Additional account assignments minimize the number of items that need to be defined. You can enter values or quantities for FS items. You can use validation checks for checking values in (statistical) low-level item ranges against those in

higher-level ranges.



S A P A G

R

F S Item s: A d d itio n a l A c co u n t A ss ig n m en tsT ran sac tio n typ es :T ran sac tio n typ es :

FF ix ed a ss etsix ed a ss etsR e se rve s fo r sp e c ia l d ep re cia tio nR e se rve s fo r sp e cia l d ep re cia tio nP ro vis io n sP ro vis io n sA p p ro p ria tio n s , s to ck h o ld ers ' eq u ityA p p ro p ria tio n s , s to ck h o ld ers ' eq u ity

T rad in g p artn ers :T rad in g p artn ers :L o a n s to a ffilia te d co m p a n iesL o a n s to a ffilia te d co m p a n iesR e ce iva b les fro m /p a ya b les to a ff ilia ted c o m p an ie sR e ce iva b les fro m /p a ya b les to a ffilia ted c o m p an ie sIn v es tm e n ts , o w n ers h ip s in a ffilia ted c o m p an ie sIn v es tm e n ts , o w n ers h ip s in a ffilia ted c o m p an ie sR e ve n u e fro m /ex p en s es fo r a ffilia ted c o m p an ie sR e ve n u e fro m /ex p en s es fo r a ff ilia ted c o m p an ie s

C u rren c ies :C u rren c ies :R e ce iva b les fro m /p a ya b les to a ff ilia ted c o m p an ie sR e ce iva b les fro m /p a ya b les to a ffilia ted c o m p an ie sL o a n s to a ffilia te d co m p a n iesL o a n s to a ffilia te d co m p a n ies

Y ears o f acq u is itio n :Y ears o f acq u is itio n :F ix ed a ss ets (fo r h is to ric a l c u rren c y tran s la tio n )F ix ed a ss ets (fo r h is to ric a l c u rren c y tran s latio n )

FI-LC supports individual additional account assignments and combinations of additional account

assignments that reflect actual business transactions. Additional account assignments are specified for each FS item during customizing. The allocation of account assignments to items is important for data entry, validation, posting and

reporting. FI-LC also supports three user-definable additional fields not listed above. As of Release 4.0, items can also be broken down by one, two, or three additional fields. You can enter

master data and descriptions for the three additional fields, and also specify dependencies between additional fields in order to ensure that valid combination of field characteristics can be used. These combinations are determined by an additional field category, which is assigned to companies.



S A P A G

R

T o ta ls Item s

R a n g e S et1 0-d ig it item n u m b e rs 12 -d ig it se t ID

D e fin e to ta lin g ru leD e fin e to ta lin g ru le

A S S E T ST o ta ls ite m in d .T o ta l

1 00 00 00 0x

(00 10 00 00 00 , 00 19 99 99 99 )

A S S E T ST o ta ls ite m in d .T o ta l

1 00 00 00 0x

S (A S S E T S _ T O T A L )

You can define totals items by using a range of items or a set.



S A P A G

R

S e tsD efin itio n :D e fin itio n :

A n o rd e red g ro u p o f e le m en ts o f th e sa m e typ eA n o rd e red g ro u p o f e le m en ts o f th e sa m e typ e

U sed in :U sed in :T o ta ls ite m sT o ta ls ite m sD a ta en tryD a ta en tryT ra n s la tio nT ra n sla tio nIC e lim in atio nIC e lim in atio nR e p o rtsR e p o rts. . .. . .

E lem en ts :E lem en ts : F ie ldF ie ldF S ite m sF S ite m s R A C C TR A C C TT ra n sa ctio n ty p esT ra n sa ctio n ty p es R M V C TR M V C TT ra d in g p artn ersT ra d in g p artn ers R A S S CR A S S CY ea rs o f ac q u is itio nY ea rs o f ac q u is itio n R Y A C QR Y A C QC u rre n cy ke ys C u rre n cy ke ys R T C U RR T C U RS ets : B A S IC S E T (o r S IN G L E )S ets: B A S IC S E T (o r S IN G L E )

T a b le F IL C TT a b le F IL C T

A set combines certain values or value ranges. In FI-LC, these values pertain to a single field in the

database table (basic sets), such as FS items, transaction types, and so on.

Advantages in using sets: Sets are easy to create and maintain. If a new value is added to a set, the value is automatically used wherever the set is implemented.

Example A set is created for a range of asset items and is used in a report. If a new value (that is, a new asset item) is added to the set, the report definition does not need to be modified. The report must only be re-executed.

The following sets are also used in FI-LC: Transaction type sets, partner sets, currency key sets, elimination sets, currency translation sets (see the respective chapters)



S A P A G

R

H ea de r da ta

F ie ld n am e:B as ic d ata :A m b ig u ity ch ec k w h en s av in g

S E T IDT ab le

S et M a in te n an c eS et M a in te n an c e

S e t M a in ten an ce

R A C C Tto ta l o f a ll a ss ets

A S S E T S - T O T A LF IL C T

B as ic e n tr ie s 0 01 00 00 00 0 00 19 99 99 99

Specify a set ID of up to 12 characters when creating a new set. Sets are always created for the consolidation table FILCT. Specify global (header) data and value ranges or single values (basic entries) for the new set. A set may not contain a specific value more than once. This is ensured by an ambiguity check. You can

decide when this check is to be performed either immediately after each entry, or when saving the value(s).



S A P A G

R

T ran sac tio n T y p e s1 03 21 03 2 T a n g ib le fixe d as se tsT a n g ib le f ixe d as se ts

O p e n in g b ala n ce A cq u is itio n s O p e n in g b a la n ce A cq u is itio n s C lo s in g b a la n ce C lo s in g b ala n ceA P CA P C 2 1,0 002 1,0 00 5 ,00 05 ,00 0 . . .. . . 2 6 ,0 002 6,0 00D P RD P R 1 3,0 00 -1 3 ,0 00 - 2 ,00 02 ,00 0 . . .. . . 1 5 ,0 00 -1 5 ,0 00 -N B VN B V 8 ,00 0 8 ,00 0 1 1,0 001 1,0 00

T ra n sa ctio n T ra n sa ctio n ty p esty p esT T yT T y T e xtT e xt G ro u pG ro u p

1 001 00 O p e n in g b a la n ce A P CO p e n in g b ala n ce A P C 10 010 02 002 00 A c cu mA c cu m . d e p rec ia tio n. d e p rec iatio n 20 020 01 201 20 A c q u is it io n sA c q u is itio n s 12 012 02 202 20 D e p rec ia tio nD e p rec iatio n 22 022 0::G ro u pG ro u p T e xtT e xt1 991 99 C lo s in g b ala n ce A P CC lo s in g b a la n ce A P C2 992 99 "" "" D P R D P R3 993 99 "" "" N B V N B V

T T yT T y g ro u p g ro u p :: 1 001 00S ig nS ig n :: ++T o ta ls fo rm u la T o ta ls fo rm u la :: __

T T yT T y g ro u p g ro u p :: 1 991 99S ig nS ig n :: ++T o ta ls fo rm u la T o ta ls fo rm u la :: 1 00 + ...1 00 + ...

You can use transaction types to portray changes in item values, for instance on asset history sheets,

changes in provisions worksheets, or equity aging reports. You can collect transaction types into transaction type groups, which are used when defining reports. Totals formulas enable you to derive transaction type groups for reporting purposes.



S A P A G

R

F S C h a rt o f A c co u n ts : U n it S u m m a ry

z F in an c ia l s ta tem en t item s a re cen tra l to p o s tin gin F I-L C .

z Y o u a re n o w fam ilia r w ith th e u se o f se ts in th ed e fin itio n o f to ta ls item s .

z T ran sac tio n typ es a re u sed fo r b reak in g d o w nF S item s to p o rtray ch an g es in va lu es .

Rel. 4.0B - 12/14/98 Individual Financial Statements: Contents (1) AC240


S A P A G

R

In d iv id u a l F in an c ia l S ta tem en ts : C o n ten ts (1 )

z O verv iew o f d a ta in p u t o p tio n sz D ata se ts in C o n s o lid a tio nz D ata tran s fe r m o n ito rz S ta tu s m an ag em en tz O p tio n s fo r tran s fe rrin g d a ta fro m th e F I sys tem



S A P A G

R

z D ece n tra lize d d a ta en try u s in g M S A ccess

z V a lid a tio n

z C en tra l d a ta en try u s in g d a ta e n try fo rm s

z D ata en try w ith ad d itio n a l acco u n t ass ig n m en ts

z P rin tin g d a ta en try fo rm s

In d iv id u a l F in an c ia l S ta tem e n ts : C o n ten ts (2 )



S A P A G

R

In d iv id u a l F in an c ia l S ta tem en ts : O b jec tives

z T h is u n it in tro d u ces vario u s o p tio n s fo rco llec tin g in d iv id u a l fin an c ia l s ta tem en t d a ta .

z O p tio n s fo r tran s fe rrin g d a ta to F I-L C fro mth e F I sys tem

z D ecen tra lized d a ta en try u s in g M S A ccessz V a lid a tio n o f th e d a ta en te re dz D efin itio n o f d a ta en try fo rm s fo r m an u a l in p u t

in to F I-L C

z P rin tin g d a ta en try fo rm s



S A P A G

R


In troduc tion


P osting






V e rs ions



R eporting



S A P A G

O ve rv iew


In d iv id u a l fin an c ia ls ta tem en ts




S A P A G

R

F I-L CF I-L CL eg a l C o n so lid a tio nL eg a l C o n so lid a tio n

F o rm sF o rm s

M an u a l en trym a il

d is k /n e tw o rk

F I-A AF I-A A C OC OS DS DM MM M F I-L CF I-L C

F I-G LF I-G L F I-S LF I-S L

d is k /n e tw o rk

S te pc o n so li-d a tio n

E x trac t R ea ltim eu p d ate

R o llu p

R /3 in te g ra tio n

S A P P C en trye xt. G /L

H O S TH O S TR /2

n on -S A P sys tem

O verv iew o f D a ta In p u t

Data input Realtime updates by other SAP modules in the same system Periodic data extracts from FI-GL Rollups from a (user-defined) FI-SL ledger Periodic data extracts from another FI-LC system (Step Consolidation) Data extracts and rollups can be transferred from other SAP systems via ALE without any problems. Flexible uploads of data extracts generated by non-SAP systems Data output Data transfers to a predefined aspect of the EIS database SAP reports available in the Consolidation system Interactive accessing with Microsoft Excel or downloading of a data extract



S A P A G

R

D a ta S e ts in C o n so lid a tio n

Inv es tm e ntsE q u ityE q u ity ho ld in gs a d jsH id de n re se rv es /F V AInv en toryS u pp lie r d ataA ss et tra ns fersC hg s in d ep re c ia tion

F in . re po rting ta b lesF in . re po rting ta b les

E rfa ss u n g

S ta n d ard iz in gS ta n d ard iz in ga n da n d

c o n so lid a tio nc o n so lid a tio ne n trie se n trie s

F in a n cia lF in a n cia ls ta te m en tss ta te m en ts.. . . . .

T o ta ls rec o rd sT o ta ls rec o rd sF in a n cia l ta b lesF in a n c ia l ta b les

D o c u m en tsD o c u m en ts

Consolidation is based on totals records, which are entered using various data entry methods. Consolidation also includes tables for certain reported financial data. The Journal Entry Database documents the entries that occur during the consolidation process.



S A P A G

R

D a ta T ra n s fer M o n ito r

S en d er s ys temS e nd e r sy s te m

S u b s id ia ryS u b s id ia ry 22

S e nd e r sy s te mS en d er sys tem

S u b s id ia ryS u b s id iary 33

S en d er sys temS e nd er s ys te m

S u b s id ia ryS u b s id ia ry 11

P a ren tP are n tR ec e iv er sy s temR ece ive r sy s te m

ID O CID O C

S 0 00 02S 00 00 2

N o d ata p o s ted N o d a ta p o s ted

U s er: S m ithU s er: S m ithD a te : 1 5 /0 3 /9 5D a te : 1 5 /0 3 /9 5P ro g ram : R G C M B U 0 0P ro g ram : R G C M B U 0 0

C o .IDC o .ID

P C u p lo a d

Info

exec

ute

e xe cu te

C om pa nyC om pa ny N a m e M eth od S ta tusP 0 00 01 P aren t c o . R e a ltim e up da te D ataS 0 00 01 S ub sid iary 1 R /3 ex tra c t (ID O C ) D ataS 0 00 02 S ub sid iary 2 R /3 ex tra c t (P C ) E rro rS 0 00 03 S ub sid iary 3 M an ua l en try N o da taS 0 00 04 S ub sid iary 4 R /3 ex tra c t (d ire c t) D ata

S u bg ro up S G 1 V e rs io n 1 00 Y ea r / P e rio d 19 95 / 00 3Y ea r / P e rio d 19 95 / 00 3

D a ta D a ta in pu tin p u t

The data input procedure is displayed for all companies of a subgroup.

FI-LC supports realtime update, rollup from FI-SL, data extract from FI-GL, data extract from R/2 RF, data extract from Step Consolidation, upload from the PC data entry program or a user-defined record layout, and manual data input. Some procedures have variants (e.g. realtime update, IDOC, PC file, unix file).

Status of data input Three values are possible: data (has been posted successfully), error (transfer had been started but no data available), and no data (transfer has not been started yet). Detail information by company, e.g. number of posted database records or possible reasons for status error.

Starting data input out of the data transfer monitor By company For several companies grouped by data input procedure or sender system



S A P A G

R

S ta tu s M an ag e m e n tS u b g ro u p S W W [D E M ]S u b g ro u p S W W [D E M ]

G erm an y F ran ce U S AD E M F R F / P C u p lo ad U S D / ex trac t

D ata en tryD ata en try

C a lcu la te re ta in ed earn in g sC a lcu la te re ta in ed earn in g s

S tan d ard iz in g en triesS tan d ard iz in g en tries

V a lid a te lo ca l cu rren cyV a lid a te lo ca l cu rren cy

B lo ck d a ta en tryB lo ck d a ta en try

C o n so lid a tio n en triesC o n so lid a tio n en tries

V a lid a te su b g ro u pV a lid a te su b g ro u p

L o ck su b g ro u pL o ck su b g ro u p

T ran s la te lo ca l cu rren cy

V a lid a te g ro u p cu rren cy

L o ck cu rren cy tran s la tio n

Data entry

You can start data entry and standardizing entries immediately upon the creation of your companies. Standardizing entries are possible until data entry is blocked. Companies, which use realtime update from FI-GL, rollup, or periodic extract from R/2 as their data entry method, should start the program for calculating retained earnings. This program is displayed and controlled in status management.

Currency translation Currency translation is automatically opened when data entry is blocked. Display of currency translation on the detail screen. Provisional translation is not displayed. There is no need to perform translation for companies whose local currency is the same as the group currency, and which do not use the proportional consolidation method.



S A P A G

R

A c tive co n s . typ esA ctive co n s . typ es

: C o m p an y co n s .: B u s in ess a rea co n s . P ro fit cen te r co n s .

z F I-L C E C -C S R F -K O N S

A ctu a l d a taA ctu a l d a ta

R ea ltim e u p d a te R o llu pz P erio d ic ex trac t

P lan d a taP lan d a ta

z R o llu p

G ro u p : C u rren cy: F isca l year va rian t:

C o n so lid a tio n sys temC o n so lid a tio n sys tem

L ed g er V ers io n F ile fo rm at

D eta ils

R o llu p

S c o p e o f C o n so lid a tio n a n d D ata T ran s fer

In the Preparations for Consolidation Implementation Guide of the parent or subsidiary system, the

procedure for the transfer of data from the FI-GL or FI-SL (Special Purpose Ledger) components into the Consolidation component of the parent company can be defined. A check is run in the parent system to see if the selected procedure agrees with the specifications in the company master record.

For all procedures apart from realtime update, the file type (IDOC, PC, Unix) must be specified. Since FI-GL and FI-LC versions do not need to be identical, a relationship must be defined between the two.

The settings apply for all company codes/companies in the sender system. In the background, all company codes (in the case of data extract) or companies (in the case of realtime update) are assigned to the standard consolidation processing ledgers.

If the transfer is flagged as relevant for company and business area consolidation, two parallel data streams will be created; either during realtime update or as two separate extract files.

Data from Profit Center Accounting can only be transferred to the EC-CS Consolidation module.



S A P A G

R

T ran s fe rrin g F inan c ia l S ta tem ent D a ta : R ea ltim e U p d ate

A c co u n tC o m p a n y c o d eB u s in es s a reaF is ca l ye arT ra n sa ctio n cu rre n cy

In d iv id u a l fin an c ia l s ta tem en t (F I)

R ea ltim e u pd a te o f:C o m p a n yItemP artn erT ra n sa ctio n ty p eA c q u is it io n ye arT ra n sa ctio n cu rre n cy

C o n s o lid atio nfu n ctio n s

C o n so lid a tio n

P ostd o cu m en t

G en era lG en era lled g erled g er

C o n s o lid atio nC o n s o lid a tio nd a ta b as ed a ta b as e

G /L a cc o u n t _ __ __ __

G ro u p a cc t n o ._ __ __ __

Realtime update of Consolidation data or rollup (for example from a user-defined ledger in FI-SL) are

alternatives to the periodic creation of extracts. In these procedures, general ledger accounts are assigned to consolidation items by means of the group account number entered in the general ledger account.

A group chart of accounts must exist whose account numbers correspond with the consolidation items. Realtime update can only be used if Financial Accounting (parent or subsidiary) and Consolidation are in

the same system and client. There should be no balance-dependent control of account groups. Contra items will be handled in a later

step in the Consolidation system.



S A P A G

R

K o n so lid ie rteG u V nachU m satzkos ten -verfah ren

K o n so lid ie rteG uV n achG esch fts -b ere ichen

4 variab e l nu tzbareZu satzko n tie ru ng en

K o n so lid ie rteU m satzerl se nach K u nd en -reg io n en

F I C O

K o n s o lid ieru n g s -S u m m en -D B

R /3R /3F IFI

C OC OA MA M

P SP SW FW F

ISIS

M MM M

H RH R

S DS D

P PP P

Q MQ MP MP M

S A P A G

E n h an ced In teg ra tio n o f F I-L C A d d itio n a l A cco u n t A ss ig n m en ts

A cco un ting d o cu m en t- Fu n ctio n a l a rea- C u sto m er cou n try- B u s in ess a rea- C o st cen te r...

C u stom erm aster reco rd(C u sto m erco un try )

S u b stitu tionru les(F un c tio na la rea )

C on so lida tedin com e s ta tem en t:cos t o f sa lesaccou n tin g

C o n so lid a tedin co m e s ta tem en tb y b us in ess areas

E n try o f n o n -S A P d a taw /M S -A ccess4 op tion s o f variab le add ition a l accou nt

ass ig nm en ts

C o n so lid atedsa les reven u eby cus to m erreg io n s

P erio d ic ro llu p

R ealtim eu pd ate

F I C O

C o n s o lid a tio nto ta ls d a ta b as e

R /3R /3F IFI

C OC OA MA M

P SP SW FW F

ISIS

M MM M

H RH R

S DS D

P PP P

Q MQ MP MP M

Four user-definable additional account assignments, including transaction type, are available in

Consolidation. As part of integration, these can also be provided on realtime update from Accounting, as of Release 3.0D. This was previously only possible using a periodic rollup.

New functional area and customer country information is available in accounting documents (as of 3.0E), in addition to business area, cost center and general ledger account.

Using the functional area, you can assign business transactions according to cost-of-sales accounting principles, and also prepare a corresponding consolidated income statement.

In Customizing, you can generally specify the items (= group accounts) for which various information will be duplicated in the additional fields.

As of release 4.0, you can augment the three additional fields with customized master data and names. You can define dependencies between the additional fields to secure the validation of their characteristic values. These combinations are based on the additional field type, which is directly assigned to companies.



S A P A G

R

F IM o n th -en d c lo s in g

o f p erio d 0 1M o n th -en d c lo s in g

o f p erio d 0 1

z S ald o v o rtra g

L C

M o n th -en d c lo s in go f p erio d 0 2

M o n th -en d c lo s in go f p erio d 0 2

Y ea r-e n d c lo s in gY ea r-e n d c lo s in g

C a rryfo rw ardC a rry fo rw ard

P o stin g R eta in ed E a rn in g s / C o n tra Item s

z P o st re ta in e d ea rn in g s / c o n tra ite m sz C lo s e d a ta en try

:

z P o st re ta in e d ea rn in g s / c o n tra ite m sz C lo s e d a ta en try

:

z P o st re ta in e d ea rn in g s / c o n tra ite m s:

z C a rryfo rw ard

Every realtime update to Consolidation always updates the consolidation items. The Retained Earnings

account in FI is computed as the difference between total assets and total liabilities and equity. After the month is closed, that is when all postings for a period have taken place, you can post Retained

earnings in the Consolidation system and process the contra items. The Carry Forward Balances program is run in the Consolidation system.



S A P A G

R

P o stin g R eta in ed E a rn in g sF ix ed a ss ets 1 00 0C u rre n t a ss ets 1 00 0

* T o ta l A s se ts 2 00 0S to c kh o ld e rs e q u ity 1 00 0R e ta in ed e arn in g sL ia b ilitie s 9 00

* T o ta l L ia b . & E q u ity 1 90 0R e ve n u es 1 00 0E xp e n se s 9 00

* A n n u a l n et p ro fit 1 00N e t p ro fit/lo s s

F ix ed a ss ets 1 00 0C u rre n t a ss ets 1 00 0

* T o ta l A s se ts 2 00 0S to c kh o ld e rs e q u ity 1 00 0R e ta in ed e arn in g s 1 00L ia b ilitie s 9 00

* T o ta l L ia b . & E q u ity 1 90 0R e ve n u es 1 00 0E xp e n se s 9 00

* A n n u a l n e t p ro fit 1 00N e t p ro fit/lo s s 1 00

S ele cted item sC l.k ey D r/C r F S ite mB G * 2 01 4 R e ta in ed e arn in g sE R G * 7 10 0 N e t p ro fit/lo s s

P o st re ta in ed ea rn ing s

In Consolidation, retained earnings are entered and posted as a financial statement item value. Set up the retained earnings items as so-called Selected Items to enable the automatic posting of retained

earnings: BG Retained earnings on the balance sheet ERG Net profit/loss on the income statement



S A P A G

R

C o n tra Item s

C o n s o lid atio n ite m sF S ite m C o n tra item1 04 0 R e ce iva b les 2 04 02 04 0 P ay ab le s 1 04 0

p o s t c o n tra ite m s

1 04 0 R e ce iva b les -10 ,00 02 04 0 P ay ab le s 0

1 04 0 R e ce iva b les - 10 ,00 01 04 0 R e ce iva b les + 10 ,00 02 04 0 P ay ab le s - 10 ,00 0

1 04 0 R e ce iva b les 02 04 0 P ay ab le s -10 ,00 0

Specifying a contra item in the FS chart of accounts enables the automatic transfer of the items balance

when the sign is reversed. These transfer postings are stored in the totals database with posting level '8'.



S A P A G

R

T ran s fe rrin g F in a n c ia l S ta tem en t D a ta : P e rio d ic E x trac t

A d d itio n al a cc o u n ta ss ig n m en ts:P artn erT ra n sa ctio n ty p eY ea r o f a cq u is itio n

A c co u n tC o m p a n y c o d eB u s in es s a reaF is ca l ye arT ra n sa ctio n cu rre n cy

In d iv id u a l fin an c ia l s ta tem en ts (F I)

P erio d ic ex tra c t w iths u m m ariza tio n a cc o rd in g to :C o m p a n yItemP artn erT ra n sa ctio n ty p eA c q u is it io n ye ar T ra n sa ctio n cu rre n cy

C o n s o lid atio nfu n ctio n s

C o n so lid a tio n

P o std ocum ent

C o n s o lid atio nC o n s o lid atio ns ta g in g led g e rs ta g in g led g e r

G e n era lG e n era lle d g erle d g er

C o n s o lid a tio nC o n s o lid atio nd a ta b as ed a ta b as e

F in a n cia ls ta te m en tv ers io n

D a ta ex tra c tD a ta ex tra ct

+

Information generated in Financial Accounting by the balance sheet program (RFBILA00) should be

duplicated as closing data in Consolidation. In order for this to happen, the Financial Accounting extract is triggered when the balance sheet/income

statement is created (switch: Extract to FI-LC). The layout of the data extract corresponds with the output list on the screen.

The link between general ledger accounts and consolidation items is created by a financial statement version whose items correspond with the consolidation items.

FI-AA transaction types are assigned to FI-LC transaction types in Customizing and summarized correspondingly in the extract.

Periodic extract transfer allows individual financial statement data to be transmitted across system boundaries.

The consolidation staging ledger is managed in the sending system. Data transfer is controlled in Consolidation using the data transfer monitor. At year-end, consolidation data, in addition to FI data, must be carried forward.



S A P A G

R

M S A C C E S SM S A C C E S Sd a ta b as ed a ta b as e

R /3R /3

P are n tP are n t

Impo

rt

V a lid a tio nV alid a tio n

M S E X C E LM S E X C E L N o nN o n --S a pS a ps ys te ms ys te m

Expo

rt

D ec en tra lized D ata E n try w ith M S A cce ss

R e p o rtin gR e p o rtin g T ra n sferT ra n sferT ra n sla tio nT ra n sla tio n

R /3R /3

M S A C C E S SM S A C C E S S

D a ta en tryD a ta en tryM as te r D ataM as te r D ata

As an enhancement to the R/3 system, the Consolidation component contains a user-friendly and

powerful PC data entry program for subsidiaries that do not have a SAP system. The program is based on the relational database system MS Access, and includes the following functionality:

Manual data entry and interface with MS Excel Validation Currency translation Reporting

Master data (for example financial statement items) and control parameters (for example data entry forms, validation rules) are provided by the group parent and imported into the local subsidiary system.

Financial data is periodically exported and transferred to the group parent. Data changed at the group head office can be transferred back to the subsidiary.

Data is currently transferred via PC uploads and downloads. RFC (Remote Function Call) is currently planned as an additional option.

Integration with MS Excel Definition of the interface in MS Access Activities are started from within MS Access Standard MS Excel functions are used



S A P A G

R

M icro s o ft A cc es s D a ta In p u tM icro s o ft A cc es s D a ta In p u t

D E fo rmD E fo rmC o .IDC o .IDV ers io nV ers io nY ea rY ea r

D E M O -1D E M O -1U S AU S A0 010 011 99 51 99 5 // 0 120 12

B a lan c e s h ee tB a lan c e s h ee tC o m p a n y U S AC o m p a n y U S AA c tu a lA c tu a l

L o n g tex t

C a lcu la te to ta ls

D ata In p u t an d V a lid a tio n w ith M S A cce ss

Item T e xt B r S ig n U S D1 03 1 In tan g ib le as se ts # + 1 20 ,00 0.0 01 03 2 T a n g ib le a ss ets # + 4 80 ,00 0.0 01 03 3 In v es tm e n t # + 1 00 ,00 0.0 01 03 0 A s se ts1 04 1 In v en to ry1 04 2 R e ce iva b les1 04 4 C a sh

M icro s o ft A cc es s V alid a tio nM icro s o ft A cc es s V alid a tio n

C o .ID V al T e xt R e su lt 1 R e su lt 2 U S A 1 E A ss ets < > L ia b . 9 50 ,00 0 9 60 ,00 0 U S A 2 W D ep re cia tio n 50 ,00 0 45 ,00 0

P rin tP rin t

Central definition and download of control parameters

data entry forms validation rules

Decentralized data entry in MS Access controlled by data entry forms change of company within the data entry form totals items can be displayed item breakdown can be entered by double clicking on the amount field item long text can be displayed

Decentralized validation in MS Access started from company or subgroup comparison of item values comparison of breakdown with item values cross-version



S A P A G

R

F lex ib le U p lo adz N u m b e r fo rm a t

1 ,00 0 .0 0 1 .00 0 ,0 0

z + /- s ig n -1 ,0 00 1 ,00 0- s ep a ra te c o lu m n

z C o lu m n fo rm at f ixe d -c o lu m n 10320100 120 123 .12

10320200 120 4 .23 10410300 32 .43

v aria b le 10320100 ;120;123 .12 10320200;120;4 .23 10410300;;32 .43

S e le ctio n sc ree n - H e ad e r - D a ta lin es

D ata fo rm at

L e d g erC o m p a n yF is ca l ye arC o n s . ve rs io n

S ele ctio n sc ree n

P erio d

H e ad e r

F S ite mT ra n sa ctio n ty p eV alu e (lo c al c u rr.)

D a ta lin es

L e d g erC o m p a n yF is ca l ye arV ers io n

1010

S A PS A P19951995

100100

0 121 03 20 10 0;12 0;12 3.3 41 03 20 20 0;12 0;4 .2 31 04 10 30 0;;3 2 .4 3...

Flexible upload of data from external entry in non-SAP systems Flexibility with regard to: choice of server: presentation server or application server file name and file format data format organizational unit: company or combination of company/business area customer enhancement: function exit for modifying and validating data Detailed logging of: data import business area substitution data update



S A P A G

R

S A P D ata E n try F o rm s

Item C u r.y r. P rev .yr.1 03 0 A s se ts1 03 1 R e a l e sta te 8 ,01 03 2 E q u ip m en t 3 ,01 03 3 O th er a ss ets 1 ,01 03 4 A s st u .co n s tr. 3 0 ,0* A s se ts ( ) (42 ,0 )

B a lan c e s h ee t

P o s itio n T T y C u r.yr. P rev .yr.1 03 1 R e a l e state ( ) (1 6 ,3 00 )

O p e n .b al. 1 00 12 ,10 0A c q u is itio n s 1 20 5 ,0 00R e tire m en ts 1 40 80 0

A s se t h is to ry sh e et

z M u ltilin g u a lz C o m p a riso n w ith p rev io u s y ea rz F le x ib le m o d ific a tio nz D a ta en try a u d it tra il

D e f i n i t i o n

L in e sL in e s C o lu m n sC o lu m n s T e xtsT e xts

Manual entry of individual financial statement data is supported Multi-language capability Flexibility in changing data entry forms Balance check and summation levels supported during data entry Data entry audit trail supported Data entry is subject to status control



S A P A G

R

C u s to m iz in g D ata E n try F o rm s

D ata en try fo rm sD ata en try fo rm s

B a lan ce sh ee t. . .B a lan ce sh ee t. . .In co m e s ta tem en tIn co m e s ta tem en t

D E fo rm : In co m e s tm t.D E fo rm : In co m e s tm t.

L in e layo u tL in e layo u t S 201S 201C o lu m n layo u tC o lu m n layo u t S 200S 200. . .. . .

D e ta ils

C o lu m n layo u t C o lu m n layo u t S 200S 200. . .. . .

c rea teco p y

L in e layo u t S 201 In co m e s tm t./sh o rtL in e layo u t S 201 In co m e s tm t./sh o rt

010010 S a lesS a les . . .. . . . . .. . .020020 E xp en sesE xp en ses . . .. . . . . .. . .030030 T axesT axes . . .. . . . . .. . .040040 N et in co m eN et in co m e . . .. . . . . .. . .

E x tras titlelin e layo u tco lu m n layo u tsets

Data entry form customizing encompasses all functions for defining data entry forms. The menu item Extras on the overview and detail screens offers a selection of all data entry form-

related functions and maintenance options. By double-clicking on a line/column layout, you can directly maintain its definition assuming it already

exists. If not, a window for creating a new layout appears with options for copying and using an existing one as a template.



S A P A G

R

D a ta E n try w ith T ran s ac tio n T y p es

4 01 0 0 01 0 1 03 2 B S C 2-20 504 01 0 0 02 0 1 03 3 B S C 2-20 10 . . .

1 00 O p e n in g b a la n ce1 20 A c q u is itio n s1 40 R e tire m en ts

...

E n ter F in an c ia l S ta tem en ts1 03 2 T a n g ib le a ss ets (__ __ __ _)

O p e n in g b al. 1 00 __ __ _A c q u is itio n s 1 20 __ __ _R e tire m en ts 1 40 __ __ _T ra n sfers 1 70 __ __ _D iffe ren c e (__ __ __ _)

S et M a in ten an ceC 2 -2 05 0 T rx ty p es /ta n g ib le a ss etsF ie ld : R M V C T

fro m to0 10 1 000 20 1 200 30 1 400 40 1 70...

L in e layo u tL in e layo u t

T ran sac tio n typ esT ran sac tio n typ es

The steps for defining a data entry form with transaction types are:

review the transaction types in the Configuration Menu define a set and include the transaction types define a line layout and attach it to a set carry out the data entry



S A P A G

R

D a ta E n try w ith T rad in g P a rtn ersE U R O

C o 1C o 1C o 1

C o 2C o 2C o 2C o 3C o 3C o 3

C o 4C o 4C o 4

C o 5C o 5C o 5

A M E Rv ery se ld o m

S E TN a m e : E U R O - P Y /R Vc o n ta in s: C o 1

C o 2C o 3

S E TN a m e : A M E R - P Y /R Vc o n ta in s: C o 4

C o 5

L in e lay o u t fo r d ata e n try fro mF S ite m : R e ce iva b les fro m a ffilia ted

c o m p an ie sIn d ic ato r : V US et ID : P Y /R V

C o m p a n y m a ster re c .C o m p a n y ID : C o 1P artn er s et : E U R O

C o m p a n y m a ster re c .C o m p a n y ID : C o 4P artn er s et : A M E R

S et su ffix : P Y /R VS et-p re fix : E U R O

S et-p re fix : A M E R

Group-internal business transactions are typically grouped together. The composition of these groups remains relatively constant. Data entry with trading partners requires a partner set. The set ID has the following syntax:

Prefix: Suffix: 4 digits up to 7 digits _ _ _ _ _ _ _ _ _ _ _

The prefix is assigned to the company master record. The suffix is assigned to the line layout of the data entry form. The system dynamically generates the lines for data entry with partners according to which company is

processed. If you need to enter data for a company that has not been allocated to a partner set (e.g., Co 2 has

receivables against Co 4), this can be done with the Insert function (dynamic entry).



S A P A G

R

P rin tin g D a ta E n try F o rm s

D a ta en try fo rm req u e st D a ta en try fo rm req u e st G ro u p G ro u p N o .N o . D E fo rmD E fo rm T itleT it le1 00 01 00 0 11 S A P 0 1-01S A P 0 1-01 B a lan c e s h ee tB a lan c e s h ee t1 00 01 00 0 22 S A P 0 2-01S A P 0 2-01 In c o m e s tm t.In c o m e s tm t.

......C o m p a n y m a ster re co rdC o m p a n y m a ster re co rdC o m p a n y : C o 1C o m p a n y : C o 1D a ta en try fo rm g ro u p : 1 00 0D a ta en try fo rm g ro u p : 1 00 0

Im p le m en tatio n G u id e fo r C o n so lid a tio nIm p le m en tatio n G u id e fo r C o n so lid a tio n

M as te r d ataM as te r d ata In d ivIn d iv . s ta tem e n t. s ta tem e n t ...... ......

D a ta en try fo rm sD a ta en try fo rm s D e fin itio nD e fin it io nv alid a tio n sv alid a tio n s titletitle...... ......

B u n d leB u n d lep rin tp rin t

Data entry forms are bundled together in groups. Data entry form groups are assigned to companies All data entry forms contained in a group are printed for the company (or companies) assigned to that

group. Data entry forms can be printed in the companys language or a common language. You can print blank DE forms or a log of the data that has been entered. Comparison values



S A P A G

R

V a lid a tio n C h ecks

In ven to ry

W arn in g

P r. ye ar C u rre n ty ea r

B a lan ce sh ee t

E rro r

V a lid a tio n ru lesG ro u p C a te g . R u le

A P 1 00 0 = 20 00F T o ta l A s se ts u n eq u a l T o ta l L iab ./E q u ity

A P 1 04 1> (V )1 04 1 + '% 20 'W In v en to ry : cu rr. y ea r > 2 0% o f p rev . ye ar

a ss etsa ss etslia b ilitie s& e q u ity

S ta tu s M a n ag e m en t

Callup points / objects to be checked local valuation (local currency, company) group valuation (group currency, company) consolidated values (group currency, subgroup) User-specific definition Validation categories item formulas totals items comparison of constants previous year comparison breakdown total checking changes in investment table comparison changes in investee equity table comparison



S A P A G

R

D isp lay in g D a ta T ran sfe r R e su lts

D a ta b as e lis t

C o m p a n y C 0 01

F S ite m T T y A ffilia te C u r. A m o u n t

1 04 20 21 0 C 0 02 U S D 1 0,0 00

C o n so lid a tio nC o n so lid a tio n

D a ta b as e lis t

You can view the results of the data transfer in the database list of totals records. This program shows the

contents of the consolidation totals database. Release 4.0+ features an option to modify individual financial data. You can modify individual items

after calling up a list (in the menu, Individual financial statements - Modify local data), taking sub-assignments (additional fields) into consideration. (Data entry must not be blocked.)

Release 4.0+ also permits the transfer of totals records and journal entries across different systems and clients (in the menu: Individual financial statements - Transport - Export/import).



S A P A G

R

In d iv id u a l F in an c ia l S ta tem en ts : S u m m ary (1 )

z T h is u n it in tro d u ced th e vario u s o p tio n sfo r tran s fe rrin g d a ta .

z Y o u can d isp lay an d execu te th e d a ta tran s fe rv ia th e D a ta T ran s fe r M o n ito r; y o u can co n tro lth e d a ta tran s fe r v ia S ta tu s M an a g em en t.

z T h is u n it a lso in tro d u ced th e fu n c tio n fo rtran s fe rrin g d a ta fro m th e F I sys tem , an dd ecen tra lized d a ta en try u s in g M S A ccess .



S A P A G

R

In d iv id u a l F in an c ia l S ta tem en ts : S u m m ary (2 )

z Y o u a re n o w fam ilia r w ith th e d e fin itio n o fd a ta en try fo rm s , d a ta en try w ith ad d itio n a lacco u n t as s ig n m en ts , an d p rin tin g o f d a taen try fo rm s .

Rel. 4.0B - 12/14/98 Posting: Contents AC240


S A P A G

R

P o stin g : C o n ten ts

z P o stin g e lem en tsz D o cu m en t typ esz P o stin g leve lsz V a lid a tio nz A d d itio n a l fie ld s



S A P A G

R

P o stin g : U n it O b jec tives (1 )

z S tan d a rd iz in g an d c o n so lid a tio n en tries m u st b ep o sted in C o n s o lid a tio n . C erta in req u irem e n tsare n ecessary to p o s t th e se en tries : S e lec ted F S item s m ust be de fined . T hese a re needed fo r

au tom a tic pos tings .

D ocum en t types fo r d iffe ren tia ting the en tries m ust bede fined .

N um ber ranges m ust be de fined fo r each docum ent type .



S A P A G

R

P o stin g : U n it O b jec tives (2 )

z T h e en tries a re ass ig n ed to d iffe ren t p o s tin gleve ls in o rd er to b e ab le to eva lu a te th eo rig in a l lo ca l va lu a tio n , th e s tan d ard iz in gen tries fo r co rp o ra te va lu a tio n , an d th eco n so lid a tio n en tries , a t an y tim e .



S A P A G

R


In troduc tion








V e rs ions



R eporting



S A P A G

O ve rv iew


P o stin gP o stin g




S A P A G

R


S tan d ard iz in g en tries fo r co rp o ra te va lu a tio nS tan d ard iz in g en tries fo r co rp o ra te va lu a tio n












S A P A G

R

P o stin g E n tries a n d D o c u m en t T yp es

p o stin g

D o cu m en tsD o cu m en tsF IL C AF IL C A

T o ta ls reco rd sT o ta ls reco rd sF IL C TF IL C T

R ep o rts R ep o rts E va lu a tio n o fE va lu atio n o fd o cu m en tsd o cu m en ts

S e lec ted item sS e lec ted item s D o cu m en t typ esD o cu m en t typ es N u m b er ran g esN u m b er ran g es

Posting in the Consolidation system encompasses standardizing entries and consolidation entries. The system uses selected items for determining which FS items are to be posted automatically (such as

retained earnings on the balance sheet and income statement, tax provisions in the balance sheet, tax expenses in the income statement).

Document types distinguish different entries. Each document type is assigned to exactly one number range. Document type assignments include a posting level and additional data on taxation. Types of reporting:

- Totals reports - Interactive reports - Document evaluation

As of Release 4.0, Mass Reversal program takes into consideration deviations between the year and period of the reversal and the year and period of the posting.



S A P A G

R

D o c u m en t T yp esC h a n g e "D o cu m e n t typ e ": D eta ilsC h a n g e "D o cu m e n t typ e ": D eta ils

D oc.typ eV ers io n

111

P osting leve lN um b er ran geC heck b a lan ce

S tan da rd iz in g en tr ies on co m pa ny le ve l

E rro r if ba la nce n ot e qu a l ze roC urren cy F S item s

D efe rred taxe s F urthe r se ttin gs

S tan da rd iz in g en tries w ith d eferre d taxesA ctua l vers ion

1010

D o c n o . 0 1 ..... 0 1

1 03 20 20 0 1 00 0 +3 07 10 10 0 1 00 0 - F IL C AF IL C A

B a lan c e = 0

Similar documents are grouped together in one document type. A document type is identified by a 2-digit, alphanumeric code. Document types are maintained by

version. Each document type is assigned to a posting level. Each document type is assigned to a number range. For each document type, determine whether a zero-balance check is to be performed. This is always done

automatically when posting to balance sheet/income statement items irrespective of the document type. Define the currency for the entries for each document type. A document type can post to balance sheet, income statement and other FS items. In each document type, determine whether to automatically post deferred taxes. You can activated further settings:

Posting with additional fields, Posting with quantities, Posting with automatic reversal in the subsequent period.

As of Release 4.0, you can post to clearing items when using a document type that uses posting level 2, 3, or 4. When these clearing items are employed, the financial statements remain balanced for individual companies - even after performing the consolidation steps.



S A P A G

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C o CC o C C o DC o D

C o EC o E

C o BC o B

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D o c 5S 2S 2

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D o c . # L e ve l C o ID P artn er S u b g rp T e xt1 1 C - - S ta n d ard iz in g e n try2 2 A B - IC p a ya b les /rec eiv ab le s3 2 A D - IC p a ya b les /rec eiv ab le s4 3 E D S 3 C o n s . o f in v es tm e n ts5 3 E D S 1 C o n s . o f in v es tm e n ts

1 2 3 4 5S GS 1 X X X - XS 2 X X - -

AC240 - Consolidation Functions

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Transcript of AC240 - Consolidation Functions