FI-Training Overview.ppt

78
SAP Training Overview Financial Accounting Module PT Pupuk Indonesia (Persero) Cikampek, October 13- 18, 2014

Transcript of FI-Training Overview.ppt

Page 1: FI-Training Overview.ppt

SAP Training OverviewFinancial Accounting Module

PT Pupuk Indonesia (Persero)Cikampek, October 13-18, 2014

Page 2: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

Page 3: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

Page 4: FI-Training Overview.ppt

External vs Internal Accounting

EC-EC-PCAPCA

Pro

fit Cen

ter A

cc

ou

ntin

g

COCO

Financial Accounting

Financial Accounting

FIFI

Internal AccountingCost Accounting

Management AccountingDifferent Valuations

Flexibility

IAS GAAPGOBTaxaudit

Controlling

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Financial Accounting Overview Diagram

GLFI-ARAccount Receivables

FI-APAccount Payables

ManagementAccounting

FI-AA Asset Accounting

TaxLocalGAAP

Local GAAP Accounts

Tax Accounts

IndustrySpecific Dimensions

Account Solution One Ledger

Cost CenterAccounting

Pro

fit C

ente

r A

ccou

ntin

g

SAP Financials

FSCM Cash Management & Treasury

SAP Business Planning

HR / Payroll

…..

Other Modules / Legacy

Logistic

Sales & Distribution

Plant Maintenance

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Controlling Overview

Overhead Cost ControllingOverhead Cost Controlling

Product CostControllingProduct CostControlling

Cost Center

CostObject

CO

Profitabilitysegment

BusinessProcess

ProfitabilityAnalysisProfitabilityAnalysis

Cost &RevenueElement

Accounting

Answersthe

question:

Which costswere

incurred?

Internal Order

HRHR

SDSD

MMMM

AAAA

FIFI

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TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

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SAP Enterprise Structure Terminology

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Organizational Elements in FICO

OperatingConcern

OperatingConcern

Company codes

ControllingArea

ControllingArea

Bu

sin

ess

area

s

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Business area 1

Business area 2

Business area 3

Co. code Co. code Co. code

Document

01 02 03

FI Enterprise Structure

Company code:Smallest organizational unit of external accounting for which a complete, self-contained set of accounts can be

created. This includes the entry of all transactions that must be posted and the creation of all items for legal individual financial statements, such as the balance sheet and the profit and loss statement.

The definition of the company code organizational unit is obligatory

Business area:Organizational unit of external accounting that corresponds to a specific business segment or area of

responsibility in a company. Movements in value entered in Financial Accounting are assigned to business areas.

Financial statements can be created for business areas for internal purposes.

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SAP AG

BALANCE SHEET PROFIT & LOSS

Assets Liabilities Revenues

Expenses

70000 Common Stock

113100 Citibank

113200 SIMAS bank

1000000

800000

200000

Document No: 88675Date: 05.06.199XCompany Code: XXXXCurrency: $$$ ....

Debit Credit

Stock 1000000Citibank 800000

SIMAS Bank 200000

Total: 10000001000000

DOCUMENT

The SAP Document Principle

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Maintaining The Exchange rates

SAP AG 1999

Maintaining the exchange rates

Exchangerate type

FromE

very

used e

xchange r

ate

type !

Every currencycombination !

Every

day ?

A lot of daily work!

==> tools offer help

To Valid from Exchange rates

Exch.rate type:- Commercial- Tax- Closing

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Prior tax(Input tax)

Turnover tax(Output tax)

CustomersVendors

OI

I : VAT - In

O: VAT - Out

Tax Authority

VAT VAT

Value-Added Tax

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Withholding TaxPrepaid Tax

(Withholding Tax)Tax Liabilities

(Withholding Tax)

VendorCustomer

OI

I : Prepaid Income Tax

O : Income Tax Payable

Tax Authority

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TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

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SAP Chart Of Account Structure

PayablesPayables ReceivablesReceivables

BankBankaccountsaccounts

General LedgerGeneral Ledger

SAP General LedgerChart of Accounts GL natural

account code

SAP ReportingDimensions

Business Area Profit Center Cost Center Profit Segment Orders (Internal Orders, Sales Orders,

Production Orders, etc.) WBS Element (for Projects) Material Assets Plant etc…..

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Company Code Specific Settings

PLUS PLUS

Account X in company code 1000 Account X in company code 3000

Company codespecific settings

CC 3000

Account definitionin chart of accounts

Account X

Company codespecific settings

CC 1000

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Account Groups for G/L Accounts

Account groupsCash

Account 001111

000000-099999 Account

group

Account definitionin chart ofaccounts

Company code specificsettingsC

Gen

eral

led

ger

Cash

Material

P/L

Liab.

...

000000-099999

100000-199999

200000-299999

300000-399999

400000-499999

500000-599999

600000-699999

Cashaccounts

Asset

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Reconciliation Accounts

aa bb

Reconciliation accounts forcustomers, vendors, and assets

Generalledger

Su

bsi

dia

ryle

dg

ers

Cu

sto

me

rs

Ve

nd

ors

Subsd. ledgeraccounts

aa bb

As

se

ts

Reconciliation accounts :connect subsidiary ledgers with the general ledger in real-time. This means that a posting to a subsidiary ledger also posts to the corresponding reconciliation account in the general ledger at the same time.

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The DocumentOverview Detail

Items

PKPK

Document Number Company Code Fiscal YearDocument Date Posting Date PeriodCurrency ... .....

001002

AcctAcct Description

Description AmountAmount

+-

. .

.... ... .

.... .

Document DTHeader

Additional Details

Line Item 1 / PK

Account

Amount

Tax Code

Business Area Cost CenterText...

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Document Types

R/3 Documents

Customer

DZ 0000123456

Items

Vendor

KR

Items

1000234567Ref. No. 1112

G/L

G/L

VendorInvoice

Original Documents

Vendor

Invoices

1000000000 -

1999999999

KR

No. 1112

1000234567

Customer

Payments

0000000000-

0999999999

DZ

CustomerPayment

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Posting Keys

The posting key (PK) has acontrol function pertaining tothe document line items.

It determines the following:

1. Account type for theposting of the line item

2. Posting of line items asdebit or credit postings

3. Field status of additionalinformation

Additional info . Business area Cost center Text ...

Item 1 / PK

Account

AmountTax ID

1. S, D, K, A, M ?

3. Field status?

2. Debit orCredit?

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Journal Voucher Entry

Entry Tools :Park DocumentHold DocumentCopy with Reference

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Cross-Company Code Transaction

Account 2

1000

Account 1

1000

Company Code 1000 Company Code 2000

D Account 1C Account 2

Items

Document

Clearing CC 2000

1000

Clearing CC 1000

1000

D Account 1C Clearing 2000

Items

Document

D Account 2C Clearing 1000

Items

DocumentCross-CompanyCode Transaction

2 Documents1 cross-company code number

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Account Information

Line item list

ORIGINALDOCUMENT

Balance display

JanuaryFebruaryMarchApril...

100000+400000+300000-100000+...

Account 100000

Document

Line items03/18/2000

01 100000 200000-02 113100 200000+

Account 100000

400000-300000-100000+500000+ 200000+ 200000-200000-

1.3.200010.3.200012.3.200015.3.200018.3.200020.3.200025.3.2000

Optional

Line Item DisplayJournal Display

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Parallel Accounting Methods

1000Germany

Financialstatement

per IAS

Financialstatement

per US-GAAP

Valuationper IAS

Valuationper US-GAAP

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General Ledger ClosingLegal tasks Technical/organizational tasks

Block posting periodsfor G/L accountsOpen special periodsfor G/L accounts

Balance carry forward program

Technical reconciliation

Foreign currency valuationof open items and liquid assets

Make accrual/deferral postings

Post Recurring entries Close special periodsfor G/L accounts

Create financial statements

Begin of new fiscal year

Time line

Accruals/deferrals, GR/IR analysisBalance sheet / P&L adjustment

Reporting

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Posting Period Control

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Accruals/Deferrals

Expenses

Periods

120

Anticipatedaccruals

Transitorydeferrals

10 10 10 10 10 10 10 10 10 10

InvoiceInvoice

10

Example: Accrual of expenses

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Recurring Entries Reference: Recurring entry original document

Line items40 Expense 1050 Prepaid Expense

/Deferred Charges 10-

First posting 03/01/XXLast posting 03/12/XXNext posting 03/02/XXInterval in months: 1

Actual posting

10

Prepaid Exp

10

Expense

10from 03/01/XXfrom 03/02/XX

...

Recurring entry program

Accounting period: 01.02.XX - 28.02.XX

Next postingon 03/.03.XX

Batch input

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GR/IR AnalysisBalanceSheet

Liabilities & equity

...

Appendix

GR/IR account10080

GR/IR correction

20

Shipped but notbilled

20

BalanceSheetAssets

...

Appendix

GR/IR account80100

GR/IR correction

20

Billed but notreceived

20

or

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e.g.:The balance of your fixed term deposit account (foreign currency balance sheet account) has a balance of 1000 USD ~ 1700 DEM (see the following illustration, 1).

An exchange rate devaluation occurs at the time of the valuation. The account balance is now valuated with an exchange rate of 1.6300.

The valuation programs posts the exchange rate difference to the fixed term deposit account and to the account for exchange rate differences (see following illustration, 2).

Foreign Currency Valuation (GL Balance)

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Foreign Currency Valuation (Open item)e.g.:You have posted a receivable in the amount of 1000 USD, at an exchange rate of 1.7000. The local currency is DEM. The system saves the receivable in local currency in the customer and receivables accounts (1700 DEM) (see following illustration, 1).

An exchange rate devaluation occurs at the time of the valuation and the exchange rate is now 1.6300. The receivable in the amount of 1700 DEM remains in the receivables account.

The program posts the reduction to the receivable (70 DEM) to a financial statement adjustment account and the exchange rate difference to the account for exchange rate differences from the valuation as an offsetting posting (see following illustration, 2).

Page 34: FI-Training Overview.ppt

Multi Ledger Reporting

Ledger not specified at time of document entry = posting to all ledgers definedTransactions: incoming invoice, outgoing invoice, payment, e.g.

Ledger A(PSAK)

(leadingledger)

Ledger C(US GAAP)

Ledger B(… GAAP)

Parallel Account Parallel Ledger

Parallel Accounting

Page 35: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

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Sales OrganizationCompany code 1000— Germany

Plant 1000— Hamburg

... sells goodsfrom ...

... posts thesale in ...

Distribution channel10 — Finalcustomer sales

Sales organization1000 — FrankfurtA A

A

Distribution chain 1000 — 10

Distribution channel12 — Reseller

Sales organization1000 — FrankfurtA A

A

Distribution chain 1000 — 12

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Sales Process

Sales

Billing

SD FI

No documentSalesorder

SD FI

Billingdocument ...

...

Line items

Invoice

Shipping

...

...

Line items

DocumentOutbounddelivery

Outbound delivery Transfer order Goods issue

Picking Goodsissue

MMSD

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Account Receivable Process Flow

IncomingOrders Delivery

Payment TransactionsDunning Notice

Cash Mgmt &Forecast DateCash Mgmt &Forecast Date

Invoice/A/R

Accounting Document

Profit& Loss(P/L)

Balancesheet

CashManagement

Page 39: FI-Training Overview.ppt

Account Group for Customer

Account groups

C

...

Acc

ou

nts

Rec

eiva

ble Cust

Dom.

For .

One -time

0001

000000-099999

100000-199999

200000-299999

300000-399999

400000-499999

500000-599999

600000-699999

Customeraccounts

Cust

Account 001111

000000-099999 Account

group

Generaldata

Company codedata

Sales areadata

The accounts in an account group usually have similar characteristics. For example, you could have one account group for domestic customers, one for customers abroad, one for affiliated customers, and one for one-time accounts

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Customer Invoice / Credit Memo Entry

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Special GL Transactions

SAP AG 1999

Customer

1000Downpymt 1000

Vendor

1000Downpayment1000

General ledger

Receivables140000

Payables160000

Down pymts recvd170000

Down pymts made159000

1000

1000 1000

1000

Special G/L Trans - Alternate Reconciliation Acct

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Incoming Payments

Generate residual itemPost partial payment

Complete payment

Minor payment difference

Greater payment difference

Customer

8000 5000

3000Residual

item

Partialpayment

Customer

8000 5000

Invoice reference to open item

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Open Item ClearingFebruary1 2 3 4 5 6 78 9 10 11 12 13 14

16 17 18 19 20 21 2223 24 25 26 27 28 2929 30 31

Open item account

2,000 5,000

Can be cleared

Check Deposit

Company

InvoiceMMM

Company

InvoiceMMMJanuary

1 2 3 4 5 6 78 9 10 11 12 13 14

16 17 18 19 20 21 2223 24 25 26 27 28 2929 30 31

1 2

CLEARING ANACCOUNT

POST WITHCLEARING

3

3,000

Items

Clearing document

D Clearing account 5000

C Open item account 5000

Page 44: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

Page 45: FI-Training Overview.ppt

Purchasing Organization

CC 1000IDES Germany

Plant 1000Hamburg

Plant 1100Berlin

Plant 1200Dresden

Plant 1300Frankfurt

Plant 1400Stuttgart

Purchasing organization1000 IDES Germany

Purchasingis posted in...

Purchasing organization 1000 purchases for...

Page 46: FI-Training Overview.ppt

Account Payable Flow

PurchaseOrder

GoodsReceipt

Payment TransactionsPayment Program

Cash Mgmt &Forecast DateCash Mgmt &Forecast Date

Invoice Receipt/Invoice

Verification

Profit& Loss(P/L)

Balancesheet

CashManagement

Page 47: FI-Training Overview.ppt

Three Stages Verification

Vendor

GR/IR

Material stock orconsumption

1

12

2

Goods receipt

MaterialGR/IR

Line items

DocumentMaterialdocument

Goodsreceipt

MM FI

Purchase order

MM

FI

No document

Purchase order

Orderamount

Invoice receipt

GR/IRVendorTax

Line items

Document

FIMM

Invoiceverificationdocument

11

22

Page 48: FI-Training Overview.ppt

Account Groups for Vendors

C

Acc

ou

nts

Pay

able

Vend.

Dom .

For.

One-time

0001

...

000000-099999

100000-199999

200000-299999

300000-399999

400000-499999

500000-599999

600000-699999

Vendoraccounts

Account groupsVend.

Account 001111

000000-099999 Account

group

Generaldata

Company codedata

Purchasingorganization

data

The accounts in an account group usually have similar characteristics. For example, you could have one account group for domestic vendors, one for vendors abroad, one for affiliated vendors, and one for one-time accounts

Page 49: FI-Training Overview.ppt

Vendor Invoice / Debit Memo Entry

Page 50: FI-Training Overview.ppt

Special GL Transactions

SAP AG 1999

Customer

1000Downpymt 1000

Vendor

1000Downpayment1000

General ledger

Receivables140000

Payables160000

Down pymts recvd170000

Down pymts made159000

1000

1000 1000

1000

Special G/L Trans - Alternate Reconciliation Acct

Page 51: FI-Training Overview.ppt

Element of Payment Transaction

Print payment medium

Select payment method and bank

Select items for payment

Post payment documentVendor

1010Cash/bank

10

Calculate payment amount, taking account of cash discount periods

AutomaticManual

Page 52: FI-Training Overview.ppt

Generate residual itemPost partial payment

Complete payment

Minor payment difference

Greater payment difference

Vendor

5000 8000

3000Residual

item

Partialpayment

Vendor

5000 8000

Invoice reference to open item

Manual Outgoing Payment

Page 53: FI-Training Overview.ppt

Automatic PaymentAccount

Account

C or V

10...

20...

Account

DME

EDI

PK ...PK ......

Items

Document

PK ...PK ......

Items

Document

PK ...PK ......

Document

Line itemsStatus

Parameters have been entered

Payment proposal has been created

Edit proposal

Payment proposal has been edited

Start payment run

Start printout

Run date 03.03.2011Identification AC200

Maintain parameters

Start proposal run

Posting orders: x generated, x completedPayment run has been carried out

Cash/Bank

X

Vendor

X

Payable Aging

Page 54: FI-Training Overview.ppt

Open Item ClearingFebruary1 2 3 4 5 6 78 9 10 11 12 13 14

16 17 18 19 20 21 2223 24 25 26 27 28 2929 30 31

Open item account

2,000 5,000

Can be cleared

Check Deposit

Company

InvoiceMMM

Company

InvoiceMMMJanuary

1 2 3 4 5 6 78 9 10 11 12 13 14

16 17 18 19 20 21 2223 24 25 26 27 28 2929 30 31

1 2

CLEARING ANACCOUNT

POST WITHCLEARING

3

3,000

Items

Clearing document

D Clearing account 5000

C Open item account 5000

Page 55: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

Page 56: FI-Training Overview.ppt

Chart of Depreciation

Charts of depreciation are used in order to manage various legal requirements for the depreciation and valuation of assets. These charts of depreciation are usually country-specific and are defined independently of the other organizational units.

Page 57: FI-Training Overview.ppt

Structuring of Fixed Asset

It is possible to structure fixed assets at several different levels in the system:·        Balance Sheet Level·        Classification Level·        Asset-Related Level

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Asset Class & Asset Master data

Fixtures and fittings

1000

Asset 001111

000000-099999Asset

Class

S

As

se

t A

cc

ou

nti

ng

1000

3000

4000

5000

...

000000-099999

100000-199999

200000-299999

300000-399999

400000-499999

500000-599999

600000-699999

2000

Assets under construction

Low value assets

Buildings

Machines

Class :

2000

Asset 200003

200000-299999Asset

Class

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The asset main number has 12 alphanumeric characters. Number assignment is controlled by the asset class.

Asset Number Ranges

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Depreciation area

You use depreciation areas to calculate different values in parallel for each fixed asset for different purposes. For example, you may require different types of values for the balance sheet than for tax purposes.

Page 61: FI-Training Overview.ppt

SAP AG 2006

Purchase Requisition

Purchase Order

Goods Receipt

Goods Receipt

Invoice Receipt

Fork LiftForkFork Lift Lift

Create Master Record

or

optional

required

Capitalization

Capitalization

Asset Acquisition with MM Integration

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Asset Acquisition via FI-AP

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Asset Under Construction

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Asset Under Construction - Settlement

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Asset Retirement

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Asset Retirement

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Asset Explorer

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Asset Closing

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Depreciation

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Exported to Excel

Physical Inventory List

Page 71: FI-Training Overview.ppt

Asset posting :acquisition, retirement, transfer, depreciation, asset under construction

Posting keys 70/75Posting type xxx

Asset history sheet

Book values

begin of fiscal year

Book values

end of fiscal year

Acquisit

ions

Retire

ment

Transfers Depreciation

+ - Depr.

DM

$

DM

$

Asset History

Page 72: FI-Training Overview.ppt

TopicsOverview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger

Accounts Receivable

Accounts Payable

Asset Accounting

Cash Management

Page 73: FI-Training Overview.ppt

Bank Accounting

Page 74: FI-Training Overview.ppt

Cash Journal

Page 75: FI-Training Overview.ppt

Cash Journal

Page 76: FI-Training Overview.ppt

Bank ReconciliationBank statement atau rekening Koran adalah laporan mutasi penerimaan dan pengeluaran uang pada satu periode tertentu uang diterbitkan oleh bank. Di SAP mempunyai fasilitas untuk mencatat transaksi rekening Koran ke dalam sistem yang disebut Electronic Bank Statement. Adapun secara proses ialah user menerima data file bank dengan format (misal : MT940) kemudian file tersebut diupload ke dalam program bank statement. Pada saat upload file tersebut maka secara otomatis SAP akan memposting transaksi transaksi secara otomatis yang terdapat di data file bank ke dalam buku besar akuntansi dan laporan cash position di SAP.

Page 77: FI-Training Overview.ppt

Bank Reconciliation

Page 78: FI-Training Overview.ppt

Thank You