Cash Accounting SAP

7/27/2019 Cash Accounting SAP

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Cash Accountingand Cash FlowPlanning with SAP

Liquidity Planner

An integrated approach to analyzing liquidity

How to perform successful cash accounting in SAP R/3

In-depth details on exact cash flow planning using

SAP BW and SAP SEM

Stephan Kerber, Dirk Warntje

SA

PPRE

SSEss

entas


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www.sap-press.com 1

Cash Accounting and Cash Flow Planning with

SAP Liquidity PlannerStephan Kerber, Dirk Warntje

Content

Introduction .............................................. 3Structure of the Book ..................................... 3

Acknowledgments .......................................... 4

1 Business Overview .................................. 51.1 The Concept of Cash Accounting .......... 5

1.2 Tasks of Cash Accounting and

Liquidity Planning ................................. 6

1.3 Recipients and the Need for

Information .......................................... 7

1.4 Financial Accounting and

Cash Accounting ................................... 8

1.5 Differences to Cash Management ......... 9

1.6 Conclusion ........................................... 11

2 Case Scenario: Implementing CashAccounting and Liquidity Planning .... 132.1 Conclusion ........................................... 15

3 SAP Liquidity Planner: LiquidityAnalysis Using SAP ActualCalculation ................................................. 173.1 Overall Process and System

Integration ............................................ 17

3.2 Technical Settings in SAP Actual

Calculation ........................................... 173.3 SAP Actual Calculation

(Cash Accounting) ................................ 19

Data Model and Master Data ............... 19

FunctionalityOverview ..................... 21

Customizing SAP Actual Calculation ... 21

Tools .................................................... 26

Tables ................................................... 27

3.4 Cash Accounting Processes ................... 28

Information Acquisition from

Assignment Mechanisms ...................... 28

Information Acquisition from

Bank Statement Information ................ 29Information Acquisition from

Financial Accounting ............................ 31

Manual Assignment and Manual

Transfer Posting ................................... 36

Analysis Reports ................................... 36

3.5 Conclusion ........................................... 37

4 SAP Liquidity Planner: LiquidityPlanning and ReportingUsing SAP BW/SEM ............................... 394.1 Modeling in SAP BW/SEM .................... 40

SAP Business Content ......................... 40

Master Data ......................................... 45

Characteristics ..................................... 53

Planning Layout in

SAP SEM-BPS/BW-BPS ........................ 54

4.2 The Liquidity Planning Process .............. 63

4.3 Extracting Actual Data .......................... 64

4.4 Reporting in SAP BW ............................ 67

4.5 Conclusion ........................................... 69

5 Liquidity Planning and ReportingWithout SAP BW/SEM .......................... 715.1 Overview .............................................. 71

5.2 Customizing .......................................... 71

5.3 Master Data and Actual Data ................ 75

5.4 Planning ............................................... 76

5.5 Reporting ............................................. 77

5.6 Conclusion ........................................... 78


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2 Galileo Press 2006. All rights reserved.

Content

6 Outlook ...................................................... 79

Appendix .................................................... 81

Lee Iacocca and Cash Flow ............................. 81Indirect Cash Flow .......................................... 81

Plug-in ........................................................... 81

Case Scenario ................................................. 82

Bibliography .............................................. 83

Index ........................................................... 85


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www.sap-press.com 3

Introduction

This book is about money. Where does money come

from and where does it go? Because liquidity is one of the

critical success factors for a company, it is integral to run-

ning a business. The most important aspects of liquidity

are the ability to ensure solvency and generate payment

surpluses. In this context, companies constantly try to an-

alyze and plan their cash flow. Unfortunately, establishedapplications such as Accounting or Cash Management

dont provide the necessary information on cash flow re-

quired by companies; however, SAP Liquidity Planner af-

fords you with the much needed relief in this area, as

shown by its first implementations in both nationally and

internationally operating companies. The complex re-

quirements placed on a retrograde liquidity analysis, a

decentral planning tool, and an efficient reporting were

met by the use of SAP Liquidity Planner.

SAP Liquidity Planner is a component that consists of

two applications: Cash Accounting (SAP R/3) and Liquid-

ity Planning (prior to Release 3.5, it was part ofSAP Stra-

tegic EnterpriseManagement (SAP SEM), from SAP Busi-

ness Information Warehouse (SAP BW) Release 3.5 on-

wards, it has been included in BW). Cash accounting

determines the cash flow either based on an electronic

bank statement or data from financial accounting. Liquid-

ity planning is carried out using the planning functionality

in SAP BW. Reporting is performed by SAP BW.

In the past, this component was part of Corporate Fi-

nance Management (CFM), and since the introduction ofmySAP Enterprise Resource Planning (mySAP ERP) in 2004,

it has been located in the Cash Management and Liquid-

ity Management area as part of Financial Supply Chain

Management (FSCM).

This SAP Press Essentials book outlines the concepts of

cash accounting and liquidity planning, as well as the re-

sulting requirements that a business software must be

able to meet. In this book, the authors demonstrate how

you can meet these requirements using SAP Liquidity

Planner and also, how you can implement this product.

Readers of this book should have a sound knowledge of

the accounting application in SAP R/3 as well as SAP BW

and SAP SEM.

Structure of the Book

Chapter 1 outlines the business principles and provides

clear definitions of the terms used in the context of cash

accounting and liquidity planning. In addition, the con-

cept of cash accounting is introduced, along with a de-

scription of its interdependencies with accounting. In the

final sections of this chapter, we clearly distinguish SAP

Liquidity Planner from SAP Cash Management.

Chapter 2 describes a case study that is referred to and

further developed throughout the book. We use this ex-

ample to help you understand the functionality and the

technical concept of SAP Liquidity Planner, but it should

also serve as an aide to you in implementing this compo-

nent.

Chapter 3 and Chapter 4 contain a detailed description

of SAP Liquidity Planner. They provide an insightful intro-

duction to the two main areas of the product: Chapter 3

describes Cash Accounting (SAP R/3), while Chapter 4

deals with Liquidity Planning (SAP BW). In both chapters,

you will also find detailed information on customizing

and the various functions of the application. Wherevernecessary, the case scenario is referred to, enhanced, and

completed.

Chapter 5 describes a workaround for simplified liquid-

ity planning and reporting in SAP R/3 without using SAP

BW.

Chapter 6 addresses possible developments and future

requirements of SAP Liquidity Planner. TheAppendix con-

tains additional information.


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www.sap-press.com 17

3 SAP Liquidity Planner: Liquidity Analysis Using

SAP Actual Calculation

In this chapter, we will describe the concept of SAP Li-

quidity Planner as well as its technical aspects and func-

tionalities. Based on the case scenario, customizing ac-

tivities and using the application will be described step-

by-step.

3.1 Overall Process and System Integration

SAP Liquidity Planner consists of two applications (see

Section 3.2 for technical requirements):

SAP Actual Calculation (SAP R/3)3

SAP Business Information Warehouse (SAP BW) and

SAP Strategic Enterprise Management (SAP SEM)

The task ofSAP Actual Calculation (cash accounting) is to

identify the cash flows in the operative systems according

to their source and application of funds and to document

them in terms of liquidity items. Extractors are then used

to extract the identified data into SAP BW where it is

made available for reporting. The results can be validated

using the analysis reports available in SAP R/3. Figure 3.1

provides an overview of the architecture of SAP Liquidity

Planner.

SAP BW/SEM contains theplanning functionalitywhere

the planning values are recorded. This planning data is

automatically updated in SAP BW and can be used for

evaluation purposes in SAP BW Reporting (for example,

plan/plan comparison or plan/actual comparison), justlike the actual data mentioned above. During planning,

different plan versions can be created for different fore-

casts using the version concept. Moreover, you can de-

fine rolling planning scenarios.

Liquidity Planning using SAP SEM/BW

Liquidity Planning using SAP SEM

BW Database

Extraction

REPORT

OperativeR/3 System

OperativeR/3 System

OperativeR/3 System

Cash Accounting using SAP Actual Calculation

Figure 3.1 Overview of SAP Liquidity Planner

3.2 Technical Settings in SAP Actual Calcula-

tion

In this section, well describe the technical aspects and re-

quirements for using SAP Actual Calculation in cash ac-

counting. Since SAP Actual Calculation is not contained in

the R/3 standard version, it must be installed via a Plug-in

(PI) into the SAP R/3 system. The PI contains all applica-

tion and customizing functionalities for cash accounting as

well as extractors for transferring data into SAP BW. Since

PI 2001.1, these functionalities are available for release

status 4.5 B and higher. Depending on the release status

of your system, you must install one of the PIs listed be-

low. The following PIs were available in 2004: Plug-in 2004_1_45B

Plug-in 2004_1_46B

Plug-in 2004_1_46C

Plug-in 2004_1_470

Plug-in 2004_1_500

SAP provides updated versions of the Plug-ins every year.

For more information on Plug-ins, you should refer to the

3 The concept of cash accounting is implemented with SAP Actual Calcu-lation. Therefore, the terms cash accounting and actual calculation canbe used synonymously.


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3 SAP Liquidity Planner: Liquidity Analysis Using SAP Actual Calculation

SAP Notes via the OSS under XX-PI. As of mySAP Enter-

prise Resource Planning (mySAP ERP) 2004, the compo-

nents of the PI are included in the package.

Case scenario: Check the technical settings and the

release status of your SAP R/3 system and install the

corresponding Plug-in.

Have the corresponding Plug-in installed in the R/3 sys-

tem by your SAP basis team and save the following set-

tings in the R/3 system:

Perform entries in Table TRWPR

Perform entry in Business Transaction Events

Initialize cash accounting tables

Throughout this section, we will describe step-by-step

how to perform the individual settings in SAP R/3.First, you must make entries in Table TRWPR. To do

this, proceed as follows:

1. Call the table via Transaction SM31 (see Figure 3.2).

Figure 3.2 Table TRWPRInitial Screen

2. Click on the Maintain button. Now youre in Table

TRWPR.

3. Click on the New Entries button. This enables you to

make table entries (see Figure 3.3).

Figure 3.3 Entries in Table TRWPR

4. In Table TRWPR, make the necessary entries in the FI

component or in any other active component under

a sequence number that is greater than 45. Table 3.1

contains a list of these entries.

5. Save your entries as shown in Figure 3.4.

Activity Time Function Module

DOCUMENT POST FLQ_DOCUMENT_POST

DOCUMENT PROJECT FLQ_DOCUMENT_PROJECT

DOCUMENT POST FLQ_DOCUMENT_POST

DOCUMENT PROJECT FLQ_DOCUMENT_PROJECT

Table 3.1 Additional Entries in Table TRWPR

Figure 3.4 New Entries in Table TRWPR

Next, you must make the entry in the Business Transac-

tion Events. To do this, go to Customizing and proceed as

follows:

1. You can find the business events via the following in

the customizing path: Financial Accounting Finan-

cial Accounting Global Settings Business Transac-

tion Events.

2. Using the menu path Settings P/S Modules of an

SAP Appl. you can access the table.

3. You can now use the New Entries button to make

your entry (see Figure 3.5).

4. Enter the function module listed in Table 3.2.

Publish/Subscribe Event Function Module

00001110 FLQ_DOCUMENT_CHANGE

Table 3.2 Entry in Business Transaction Events

5. Save your entry (see Figure 3.5).


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3.3 SAP Actual Calculation (Cash Accounting)

Figure 3.5 Entry in Business Transaction Events

To initialize the system tables in SAP Actual Calculation,

you must start the program RFLQ_INITTBL.

1. You can do this via System Services Reporting or

via Transaction se38.

2. Enter the report name RFLQ_INITTBL in the Program

field (see Figure 3.6) and run the program by pressing

the F8 key.

Figure 3.6 ABAP EditorInitial Screen

3. Then start the report by pressing the F8 key again, or

by clicking on the button, which is identified in Fig-

ure 3.7 (see arrow).

Figure 3.7 Starting Report RFLQ_INITTBL

Case scenario: Make the settings described above.

Once you have done this, you have completed the

technical preparations necessary for using the cash ac-

counting functionality (SAP Actual Calculation).


This section contains a detailed description of Customiz-

ing and the application functions in SAP Actual Calcula-

tion. After describing the data model and the master

data, well provide an overview of the functions in SAP

Actual Calculation. This is followed by a section on cus-

tomizing SAP Actual Calculation. Finally, you will learn

how to use SAP Actual Calculation.

Data Model and Master Data

SAP Actual Calculation (cash accounting) determines thecash flows that exist within a company code according to

their source, their application, and the time at which they

occurred and their amount, and it documents them in a

liquidity item (LI). The central master data of the applica-

tion consists of:

Company code

Liquidity item

Lets start with the company code. The actual data is de-

termined per company code. The planning units in liquid-

ity planning (SAP SEM/BW) correspond to the companycodes in cash accounting (SAP R/3).

Since the company codes are defined in financial ac-

counting, you merely have to activate the company codes

that are relevant for cash accounting. When you activate

these company codes, the documents that are provided

by financial accounting are updated online in default

items (see the following two sections, Functionality

Overview and Customizing SAP Actual Calculation). To ac-

tivate the company codes, proceed as follows:

1. You can call Customizing via Transaction FLQCUST.

The menu path is: Basic Settings Activate Com-

pany Code.

2. Click on the New Entries button to go into the sub-

sequent table and enter the company codes to be ac-

tivated in the Co column and one number range

per company code (N) (see Figure 3.8).

Figure 3.8 Activating Company Codes

3. Save the entry (F8).

The number range is required for manual transfer postings

between liquidity items within SAP Actual Calculation.


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The number range object is called FD_IDENT and corre-

sponds to the one that is used for payment advice notes

in Cash Management. To differentiate manually entered

documents in SAP Actual Calculation and Cash Manage-

ment, we recommend that you use a separate numberrange for Actual Calculation, for example, 99. You can

create a separate number range via Transaction OT20.

Case scenario: Create a number range. Activate the

company codes 1000, 2200, and 2600 with the cor-

responding number ranges.

We will now introduce you to the concept of the liquidity

item. Liquidity items can be freely defined, however, the

definition should reflect the financial evaluation and plan-

ning values. Furthermore, because these items are usedin both cash accounting and liquidity planning, the defi-

nitions of the liquidity items should be the same for both

areas. Only then will you be able to carry out meaningful

plan/actual analyses as shown in Table 3.3.

Liquidity Item

Actual Data

Liquidity Item

Planning Data

1 Wages and salaries Wages and salaries

2 Auxiliary wages Auxiliary wages

3 Social insurance contribu-

tions

Social insurance contributions

Table 3.3 Structure of Plan/Actual AnalysesSample Evaluation

Of course, you can combine and summarize the actual

data in BW Reporting in any given way as shown in Table

3.4 (see also Section 4.4).

Actual Data Planning

Data

Report

1 Salaries $100 Personnel

$200

Personnel

$225

Personnel

$200

2 Auxiliarywages $50

3 Social ins. $75

Table 3.4 Summarization of Plan/Actual AnalysesSummarized

Evaluation

When you define the liquidity items in SAP Actual Calcu-

lation (cash accounting), you must consider the planning

depth, the reason being that if your planning extends to

a level deeper than the lowest levelfrom which actual

data is retrieved from the R/3 systemit is virtually im-

possible to carry out meaningful plan/actual analyses.

When you define the liquidity items (revenue and ex-

penditure items), you must consider the followingpoints:

Planability

Which revenue and expenditure items are to be

planned in your company?

Planning depth

Down to what level do you want to plan in your

company? Make sure there is an adequate relation-

ship between the planning depth and the benefit of

the information gained!

Determinability of actual data

Determine to what extent you can evaluate the post-ing data for cash accounting.4

Recipients

Include all recipients of a cash accounting statement

(for example, accounting departments for cash flow

statements) and liquidity planning (for example, trea-

sury departments for liquidity analyses) at an early

stage.

Technically, the liquidity items consist of a ten-digit key

and a language-dependent short text and long text. You

can create liquidity items in Customizing of SAP Actual

Calculation. To do this, proceed as follows:

1. Use the following menu path: Basic Settings Edit

Liquidity Item.

2. Click on the New Entries button to access the table

and define the liquidity item (see Figure 3.9).

Figure 3.9 Defining the Liquidity Item

3. Save your entry.

4 In many implementation projects, this represents a real challenge pri-marily because of the quantity and complexity of the posting data.


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Case scenario: Enter the liquidity items listed under

Case Scenario in the Appendix into the table. You now

have defined the liquidity items.

FunctionalityOverview

SAP Actual Calculation (cash accounting) analyzes the

electronic or printed bank statement, or retrogradely the

posting data provided by accounting with regard to rev-

enues and expenditures, and documents the values in li-

quidity items. Wed like to further clarify this by using the

following two examples:

Electronic bank statement

Invoice for the rent

The electronic bank statement is read into the SAP systemwhere it is available any time, as shown in Figure 3.10.

Assignment Based on Account StatementsExample

Sample AG

New York

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Post office Manhattan

Acco unt h older: John Sm ith

So rt c od e: 66010075 A cc ou nt n o.: 179097-756 St at em en t n o.: 00051

Currency: USD Statement date: 09/24/2000

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

CNr Val.dte Pst dte Note to payee Posting text BTC Daybook no. Amount

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Beginning balance 33,900.00

---------------------------------------------

00001 09/24 09/24 CHECK DEPOSIT 070 30,000.00

00002 09/24 09/24 Doc. 1500000285 004 - 3,300.00

00003 09/24 09/24 AS 8899100 / X4711 DEBIT MEMO 005 - 386.16

WorldTELGmbH

00004 09/24 09/24 Check 1500000282 001 - 600,00

00005 09/24 09/24 Paid on 06/03/YY 051 10,700.00

Pmt no. 17100008111

C Ac ct 3 %

00006 09/24 09/24 Paid on 06/12/YY 051 1,000,000,000.00

-------------------------------------------------------------

Total Debit 4,286.16

To ta l C re di t 1 ,0 00 ,04 0, 70 0. 00

-------------------------------------------------------------

Endin g balance 1,000,070,314.00Telephone costs WorldTEL

Figure 3.10 Electronic Bank Statement

The assignment mechanism that reads out the electronic

bank statement evaluates this according to defined rules

(see the next section, Customizing SAP Actual Calculation)

and assigns the payment amount to a liquidity item. Such

a rule could look as follows: If the note to the payee reads

WorldTEL and the posting text says DEBIT MEMO,the corresponding amount is to be documented in the

liquidity item Telephone.

Our second example is based on an incoming invoice

for the rent. The posted invoice (1a) is cleared through a

payment run. After that the amount can be found in a

bank subaccount for outgoing payments (2a). Up until

now no cash has left the company. Then the bank ac-

count is debited and the transaction is posted during

which the bank subaccount is cleared (3a). Only now has

cash left the company.

Starting with the bank account, SAP Actual Calculation

(cash accounting) traces the document chain back to the

source (in the example above this is the expense account)and shows the outgoing cash amount of $100 in the li-

quidity item LI Rent.

Rent

1a 100

Vendor

100 1a2a 100

Bank subaccount

100 2a3a 100

Bank

100 3a

LI Rent

100

RetrogradeDetermination

PostingTransactions

Figure 3.11 PostingsRetrograde Determination

Based on the bank account information, cash accounting

determines the liquidity item via assignment reports that

are discussed in more detail further down in this section.

For the assignment mechanisms to become effective, the

documents in a document chain (in the example above:

the bank subaccount and the vendor account) must be

cleared. The linking elements between these accounts are

the clearing documents that enable you to determine the

liquidity item.

The main component of the process consists of the as-

signment mechanisms that can use both the data from

the electronic bank statement and the data from financial

accounting. Both data sources can be used separately or

simultaneously. The cash accounting results are then ex-

tracted into SAP BW: Figure 3.12 illustrates the overall

process of cash accounting.

Customizing SAP Actual Calculation

You must define additional settings in Customizing so

that you can use the functions in SAP Actual Calculation.

In this section, we will describe how you can perform the

following customizing activities:

Storing global data

Defining actual accounts


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Installing assignment mechanisms

Defining query sequences Allocating assignments from FI information

Defining query-relevant G/L accounts

At the beginning of Section 3.3, we mentioned that when

you activate a company code the documents are updated

online. This is the case whenever postings are made to a

bank account (see Figure 3.11) or to an actual account

(see the information in the following sections). These up-

dated documents are also referred to as actual docu-

ments.5 At the time a document is updated, a default

item is assigned to each actual document. You can store

a maximum of four default items (see customizing item

Define global datain Figure 3.13). The default item de-

termines whether the payment is an incoming or outgo-

ing payment, or if it is a bank transfer.

To store the global data, you should proceed as fol-

lows: Use the menu path Basic Settings Define global

dataor call Transaction FLQC2 (see Figure 3.13). Make

the following entries in the Liquidity Calculation Global

Settings tab:

1. Enter the default items for an incoming payment inthe field N-Assign.In.Pmt (non-assigned incoming

payments). Then enter the default item for non-as-

signed outgoing payments in the field N-Assign.

OutPmt.

2. In the Inc.Transfer and Outg. Transfer fields, you can

enter the item INIT_TRANS. As bank transferspost-

ings from bank to bankdont represent real cash

flows in the sense of cash accounting, these transac-

tions are shown in separate default items to make

things clearer. In the INIT_TRANS default item, a

bank transfer is shown with the value zero, since it isthe same amount that leaves one bank account and

arrives in the other account.

3. If the posting date is supposed to correspond to the

payment date, check the Posting Date field in the

Store global dataview. This setting ensures that in

cash accounting the payment date is updated to the

posting date. In cash accounting, the term date de-

scribes the payment date. The payment date is de-

rived from the value date shown in the account state-

ment as that point in time when the business trans-

action that affected the cash flow has taken place.

4. If you check the Business Areafield, the data in the

business area is also updated.

5. Save your entries.

Then, you can define actual accounts. Cash accounting

considers all accounts that serve as a basis for the cre-

ation of actual documents, which is the beginning of the

cash flow. For instance, these accounts can be bank ac-

counts or cash accounts. For the remainder of the book,

well refer to them as actual accounts. Depending on thealgebraic sign that appears (debits () for incoming pay-

ments or credits (+) for outgoing payments), a line item

posted in these accounts appears in one of the two de-

fault items.

In cash accounting, all accounts that are defined as

house bank in Table T012K are automatically identified as

actual accounts. Thus, documents that are posted to

house bank are updated without having to make any en-

Figure 3.12 Overall Process of Cash Accounting

Figure 3.13 CustomizingStoring Global Data

5 See SAP Note 412605.


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tries in the subsequent table. You only need to make an

entry there if you want to define additional accounts as

actual accounts.

Case scenario:The IDES company wants to define the

cash account 100000 that applies to all company

codes as an additional actual account.

To define additional actual accounts, go to Customizing

and select Define other actual accounts or use Transac-

tion FLQC4 (see Figure 3.14). Make the following set-

tings:

1. Enter the chart of accounts and under G/L account

no., enter account 100000, as shown in Figure 3.14.

Figure 3.14 Defining Other Actual Accounts

2. If you want to exclude an account that has been de-

fined as house bank in Table T012K from the status of

an actual account, enter the account into the table

and check the field Not Actual.

3. Save the entry.

Now that we have completed the activities Store global

dataand Define actual accounts, lets consider the item

Install assignment mechanisms. In the Customizing area

Assignment, you can make the settings for the three as-

signment mechanisms that determine the liquidity item

in the application. These assignment mechanisms are:

From bank statement information

From FI information

From invoices

For each assignment mechanism, query sequences are

defined that form the framework for the queries within

the application. You can restrict the query sequences to

specific company codes. We will now describe the three

assignment mechanisms and the corresponding query se-

quences. The tasks to be performed by queries and query

sequences are described in more detail in Section 3.4

(see Information Acquisition from Assignment Mechanisms

and Information Acquisition from Bank Statement Informa-

tion).

The mechanism From bank statement information eval-

uates the items shown in a manual or electronic bank

statement. You can find the necessary customizing entriesunder Assignment From Bank Statement (see Figure

3.15).

Figure 3.15 CustomizingAssignment From Bank Statement

In the next step, you must define the query sequenceFrom Bank Statement. This query sequence is relevant

for the assignment mechanism From bank statement

information and is described in more detail.

1. Double-click on Define Query Sequences (see Figure

3.15).

2. This will open the screen shown in Figure 3.16. Click

on the New Entries button to define the query se-

quence and save your entry (see Figure 3.16).

3. Save the entry.

Figure 3.16 Query Sequence Bank Statement

Because you can define query sequences for any mecha-

nism, the system identifies the data that has been deter-

mined by a query sequence by its origin. In our example,

the identifier B was set in the Orig column (see Figure

3.16).In addition, it is advisable to assign query sequences to

bank accounts. Since it is common for several bank state-

ments with varied information from different banks to be

read into the system, it makes sense to define a separate

query sequence for each bank or even for each bank

account. Each bank account can be uniquely identified by

a restriction to the company code, the house-bank ID,

and the house-bank-account ID.


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You can make the assignment as follows:

1. Call Transaction FLQC6 in Customizing. Make the fol-

lowing settings:

2. Click on the New Entries button.

3. Complete the table by filling out the fields CoCd,House bk, Acct ID and Seq. (see Figure 3.17). By

making these entries, you can ensure the direct rela-

tionship between a bank account and a query se-

quence.

4. Save your entries.

Figure 3.17 Query Sequence for Bank Account

The second mechanism well describe is the Assignment

from FI information. This Assignment From FI Informa-

tion analyzes both the subledger accounts and the G/L

accounts. You can find the necessary customizing entries

under Assignment From FI Information (see Figure

3.18).

Figure 3.18 Customizing from FI Information

You can make the settings for the FI mechanisms in Cus-

tomizing in the Settings for FI Mechanisms tab; alterna-

tively, you can use Transaction FLQC13. Figure 3.19

shows the options available in this customizing tab.

In the upper part of the screen, you can make several

settings under First Step.If you check the Part. Reassign. (partial reassignment)

field, an assignment to a liquidity item occurs even if the

payment has been made only partially. The actual docu-

ment is divided temporarily and the partial amounts paid

are assigned to the determined liquidity item, whereas

the remaining amount stays in the original liquidity item.

If you dont check the Part. Reassign. field, a complete

assignment will not take place until the payment and the

corresponding documents in the document chain have

been cleared entirely. Until that time, the complete

amount will remain in the original liquidity item.

Next, you can check the N:M Treatment field (see Fig-

ure 3.19). In accounting, it is commonplace that several

bank statement postings (N) are cleared collectively with

a multitude of postings (M) in the bank subaccounts. This

is referred to as N:M Treatment. In this case, it isnt pos-

sible for the assignment mechanism to retrace the docu-

ment chains without any additional effort. Therefore, no

liquidity items can be determined. If you check the N:M

Treatment field, a workaround is activated in order to

avoid this problem. This workaround enables you to re-

trace the document chains.6

If you check the Info Accts in Appl. field, the assign-ment of the G/L accounts to liquidity items (see Define

Query Relevant G/L Accounts) wont be carried out in

Customizing, but rather in the application (Transaction

FLQINFACC).

In the central part of the screen, you can see the set-

ting options under Second Step.

Figure 3.19 Customizing FI Settings

6 See SAP Note 791744.


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The setting Evaluation of Goods/Invoice Lines (Sec-

ond Step) is relevant only in the second step of the

mechanism From Invoices. However, we will describe

this function as you can make the entry now.

Goods invoices or invoices with a purchase order ref-erence are usually posted via the GR/IR clearing account

(goods receipt/invoice receipt account). Because the GR/

IR account doesnt provide sufficient information for cash

accounting, you should create a reference to the expense

accounts and material stock accounts. You can do this in

the second step of the mechanism (see From Invoices in

Information Acquisition from Financial Accounting in Sec-

tion 3.4). However, since the GR/IR account is often

cleared with a large time delay and also, since many items

are often cleared with just one clearing document, you

might encounter performance problems. To avoid thesepotential problems, check the Order Informat. field. If

you do, the GR/IR account is replaced by the purchase

order (PO) account (for POs with account assignment), or

by the material stock or expense account (for POs with-

out account assignment).

For POs without account assignment, the account de-

termination account can be derived in materials manage-

ment by using the standard transaction key BSX. If you

use a different key, you can enter it in the Account Key

field.

In the bottom part of the screen (see Figure 3.19), you

can define the Reduction of Document Cluster in FI.

Typically, a company doesnt always post all its posting

data in a linear manner (for example, transfer and retro-

active postings of accounts like transitory items) accord-

ing to cash accounting. Additionally, often many clearing

transactions are linked to other clearing transactions.

These two facts can both lead to substantial problems in

cash accounting. As a workaround, you can use your own

exit modules that can be defined during an implementa-

tion project.

In the customizing item Define G/L Accounts Rele-

vant for Query (Transaction FLQC7) that follows, you can

assign all accounts that are relevant for the source and

application of funds (actual data) to the corresponding

liquidity items. These accounts represent the final resultof the liquidity analysis. Accordingly, outgoing or incom-

ing cash is shown in the corresponding liquidity item.

This assignment constitutes the actual link between fi-

nancial accounting and cash accounting.

1. Go to the table Liquidity Calculation Accounts

with Assignment Information and enter the liquidity

items specified in the case scenario (see Figure 3.20).

2. Save the entry.

The Further field has the function to consider all clearing

documents from G/L accounts during the determinationof document chains in the From Invoices mechanism.

We will describe this in more detail in the following sec-

tion using the GR/IR account.

Because the GR/IR account doesnt provide any infor-

mation that is relevant to cash accounting, you must es-

tablish a relationship with the downstream accounts. The

document chain that traces the application of the funds

begins with the bank account and leads you via the ven-

dor account and GR/IR account to the material stock ac-

count Raw Materials. For cash accounting, the material

stock account is the key source of information since it can

now assign the amount of the outgoing payment source-

related to the liquidity item, in this case, raw materi-

als.

Without the Further field, the assignment mechanism

would trace only the document chains back to account

159999 because the corresponding liquidity item would

be found due to the assignment. Consequently, the value

would be shown in the liquidity item Tech. Pos. GR/IR.

However, as this assignment is not clear, the Further field

is checked. If the field is checked, the mechanism tracesthe cash flow down to the account Raw Materials 1 and

Figure 3.20 Assigning Accounts to Liquidity Items


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then shows the amount in the liquidity item Raw Materi-

als. If you use the GR/IR account in your company, you

should check the field, as shown in Figure 3.20 in ac-

count 159999.

Case scenario: Assign G/L accounts to the correspond-

ing liquidity items. Use the data provided in the

Appendix. Its important to know that you can assign

a G/L account to a liquidity item only once, and that

several G/L accounts can be assigned to one liquidity

item. For example, in Figure 3.20, the account 800002

could also have been assigned to LI 110000, but not

to both liquidity items.

Case scenario: Assign the liquidity item 310000 In-

coming payment from borrowing.

In the customizing item, Define Query Sequences (Trans-

action FLQ8), you can define the query sequences neces-

sary for the assignment mechanism From FI Information.

These sequences are marked as C by the system.

1. Click on the New Entries button (see Figure 3.21).

2. Make the entries shown in Figure 3.21.

3. Save the entry.

Figure 3.21 Defining the Query Sequence From FI Information

The third mechanism introduced in this section is called

From Invoices. From Invoices analyzes the posting data

from vendor and customer accounts as well as the G/L

accounts in two steps ( see Information Acquisition from

Financial Accounting in Section 3.4 ). In the first step, themechanism traces the payments to the customer and

vendor accounts as well as to the query-relevant G/L ac-

counts. Starting with the customers and vendors, the

mechanism evaluates the expense and revenue lines of

the invoices in the second step.

In cash accounting, it is important that document

chains for G/L account postings and subledger account

postings (accounts receivable and accounts payable ac-

counting) are handled separately.

1. You can find the necessary customizing activities un-

der the following menu path: Assignment From In-

voices (see Figure 3.22).

2. The customizing items Settings for FI Mechanisms

and G/L Accounts Relevant for Query are the same

as those in From FI Information. You dont need toset them again.

3. Using the Customizing item Define Query

Sequences, you can define query sequences for the

second step of this mechanism. These sequences are

marked as D in the system. Since the process is

similar to Transaction FLQ8, we wont repeat it here.

Tools

Under the Tools node in Customizing, you will find three

reports that support your cash accounting activities:

Delete Flow Data

Rebuild Flow Data

Analyze FI Assignments

Lets take a brief look at these reports.

Although the tables in cash accounting arent compre-

hensive (see the following section, Tables), you should

regularly delete transaction or flow data that is no longer

used. You can run the Delete Flow Datareport (RFLQ_

DELETE) as follows:

1. Call the report via Transaction FLQC9.2. Enter the restrictive information for the dataset to be

deleted in the individual fields (see Figure 3.23).

3. Run the report (F8).

You can restrict the deletion process to individual items

so that you only lose the assignment history. The totals

records can be excluded from the deletion process so

Figure 3.22 Customizing the Mechanism From Invoices


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that they remain in the table for future analysis. You

should always run the report in the background.

Now lets look at the Rebuild Flow Datareport: You

can use the program RFLQ_REBUILD (Transaction

FLQC10) to retroactively transfer old posting documentsfrom financial accounting into cash accounting. All post-

ings that refer to bank accounts and actual accounts are

updated as actual documents. As with online updates,

the values of the documents are shown in the global de-

fault items. The assignment mechanisms process the re-

constructed documents in the same way as the directly

updated documents. You should run this report in the

background.

It is used whenever you need data from the previous

year or years for comparative analyses, or when you acti-

vate cash accounting during the course of the year for

which you need the entire year as a data basis.

The third report wed like to draw your attention to is

the Analyze FI Assignment report.This report (RFLQ_FI-

CHAIN) that you can call via Transaction FLQC14 sup-

ports you in understanding and implementing the assign-

ment mechanism From FI Information. Depending on

the selection criteria you have specified, the report lists

actual lines and the documents related to the actual lines

with or without liquidity items.

Tables

The most important tables in cash accounting are the to-

tals table and the line items table. In the following sec-

tions, well briefly describe the structure of these tables

and the most important fields.The most important fields of the totals table are (see

Figure 3.24):

BUKRS Company code

LQPOS Liquidity item

TWAER Transaction currency

LQDAY Payment date

ZBUKR Paying company code

LQTYPE Liquidity type

GSBER Business area

WRBTR Amount in local currency

DMBTR Amount in transaction currency

The most important fields of the line items table are (see

Figure 3.25):

ZBUKR Paying company code

BELNR Document number (of the

accounting document)

GJAHR Fiscal year

BUZEI Posting item

BUKRS Company code

GSBER Business area

LQPOS Liquidity item

LQORIG Source symbol of the assignment

mechanism

HKONT G/L account

LQDAY Payment date

TWAER Transaction currency

WRBTR Amount in local currency

DMBTR Amount in transaction currency

Figure 3.23 Deleting Flow Data

Figure 3.24 Totals Table in SAP Actual CalculationFLQSUM

Figure 3.25 Line Items TableFLQITEMFI


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Index

AABAP editor 19

ABAP report 28

Account-based integration 8

Accounting 8, 11

Accounts receivable and accounts

payable accounting 26

Account assignment type 9Accrual accounting 5

Actual account 22, 23

Actual Calculation 14, 17, 19, 21, 27, 35

Actual data 14, 41, 64, 75, 76

Administrator Workbench 41, 64

Allocating assignments from FI informa-

tion 22

Analysis report 36

Application menu 28

Application of funds 9

Assignment 23

from FI information 24mechanism 21, 23, 28

BBank account 23

Bank statement 23, 30, 31

item 29

Basic InfoCube 44

Buffer item 35

Business Area 22

Business Content 40, 41, 42

Business transaction code 30Business Transaction Events 18

CCase scenario 13, 15, 18, 19, 20, 21, 23,

26, 31, 34, 36, 45, 52, 54, 55, 56, 59

Cash flow 5, 6, 7, 10

accounting 5

statement 5, 7, 81

Cash account 15

Cash accounting 3, 5, 6, 8, 10, 14, 19,

22, 28, 75, 79

Cash Budget Management 5, 71, 72, 75,

77

Cash inflow 8, 13

Cash Management 5, 9, 10

Cash outflow 8, 13, 14Characteristic 49, 50, 52, 53, 54, 56, 73

value 73

Chart of accounts 8

Clearing document 21, 28

Clearing transaction 25

Commitment item 72, 73, 74, 75, 76

Communications structure 51, 64

Company code 19, 72

Company structure 71, 76

Consistency check 37

Corporate accounting 13

Corporate Finance Management 28Cost accounting 5

Creditworthiness 8

Crystal Reports 40

Customizing 18, 19, 21, 22, 24, 71

DDataSource 40

Data flow 45, 51

Data model 19, 28, 36

Data target 40

Default item 19, 22Defining

actual accounts 21

query-relevant G/L accounts 22

query sequences 22, 26

Deletion process 26

Determinability 20

Direct determination 9

Document chain 21, 24, 31

Document update 75

Drilldown report 78

EElectronic bank statement 21

Element definition 73

External capital 6Extraction 64, 66

Extractor 17

FFinancial accounting 8, 9, 19, 21, 31

Financial accounting-related liquidity 5

Financial management area 71, 72

Financing requirement 7

Fiscal year variant 72

FI Document Chains 37

Flow-of-funds analysis 5, 6, 7Flow-of-funds planning 6

Flow data 26, 27

FM area 72, 75

From Bank Statement 23, 30

From Bank Statement Information 23, 29

From FI Information 24, 26, 27, 33, 34,

35, 37

From Invoices 26, 35

G

G/L account 26, 32G/L accounts list 37

Global treasury 13, 14

GR/IR clearing account 25

HHaving an effect on liquidity 9

Having no effect on liquidity 9


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Index

Hierarchy 52

House bank 22, 30

IIAS 5IDES 13

IDES system 15

Implementing SAP Liquidity Planner 13

Indirect cash flow statement 14

InfoCube 43, 44, 48, 52, 66

InfoObject 40, 43

InfoProvider 43

Information System 28, 36, 71

InfoSource 40, 64, 65

Insolvency 81

risk 6

Installing assignment mechanisms 22Internal financing potential 6, 7

KKey figure 57

LLayout Builder 54

Lead column 73

structure 74

Line item 28Line items table 27, 29, 36

Liquidity

analysis 25

forecast 10

item 15, 19, 20, 25, 30, 31, 32, 35

planning 3, 5, 6, 14, 39, 63, 71, 77

relationship 7

MManual transfer posting 19

Master data 19, 45, 46, 47, 49, 75

Modeling 40

Multi-planning area 54

MultiCube 41, 45

MultiProviders 43

mySAP ERP 71

NN:M Treatment 24

Net cash flow 13

New Formula 68

Number range 19, 36

object 20

OODS object 43

Online update 27, 28, 32

Overall process 21

PPartial reassignment 24

Plan/actual

analysis 14, 20comparison 17, 71, 72

deviation 69

Planability 20

Planned data 14

Planning 76, 79

area 54, 55, 56, 61, 74

data 41, 44, 60

depth 20

function 54, 55, 61, 76

functionality 17

interval 53

layout 48, 53, 54, 59, 60, 73, 74level 55, 56, 57

package 55, 58, 61

process 14, 15, 79

profile 74

screen 61

unit 53

value 74

workbench 55

Plan version 74, 75

Plug-in 17, 81

Posting data 25

Posting transaction 31

Profit 6

QQuery 32, 40, 67, 68, 69

sequence 23, 30, 37

RRebuild 27

Recipients 20

Release status 17

Reporting 14, 40, 43, 71, 77

platform 14Report Painter 73

Retrograde determination 21

SSAP Actual Calculationsee

Actual Calculation

SAP Business Contentsee

Business Content

SAP BW 14, 17, 39

SAP BW-BPS 54

SAP Liquidity Planner 6, 17, 39SAP R/3 3, 14, 17, 65

SAP R/3 Enterprise 71

SAP SEM 3, 14, 17, 39

SAP SEM-BPS 48, 53, 54

Scheduler 66

Solvency 6, 7

Source of funds 9

Source symbol 36

Storing global data 21, 22

Strategic liquidity 7

System integration 17

System table 19

TTest run 28

Tools 26

Totals list 37

Totals table 27, 31, 36, 71

Total cash flow 7

Transactional InfoCube 44

Transaction Events 18

Transfer posting 36

Transfer rule 65

Transfer structure 51, 65

Treasury 71, 72, 73, 74, 76, 77

UUpdate rule 50


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Index

VVariable 40

Version concept 17

WWeb Template 40

Cash Accounting SAP

Documents

Transcript of Cash Accounting SAP