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Transcript of FI-Training Overview.ppt
SAP Training OverviewFinancial Accounting Module
PT Pupuk Indonesia (Persero)Cikampek, October 13-18, 2014
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
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
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
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
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
SAP Enterprise Structure Terminology
Organizational Elements in FICO
OperatingConcern
OperatingConcern
Company codes
ControllingArea
ControllingArea
Bu
sin
ess
area
s
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.
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
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
Prior tax(Input tax)
Turnover tax(Output tax)
CustomersVendors
OI
I : VAT - In
O: VAT - Out
Tax Authority
VAT VAT
Value-Added Tax
Withholding TaxPrepaid Tax
(Withholding Tax)Tax Liabilities
(Withholding Tax)
VendorCustomer
OI
I : Prepaid Income Tax
O : Income Tax Payable
Tax Authority
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
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…..
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
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
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.
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...
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
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?
Journal Voucher Entry
Entry Tools :Park DocumentHold DocumentCopy with Reference
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
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
Parallel Accounting Methods
1000Germany
Financialstatement
per IAS
Financialstatement
per US-GAAP
Valuationper IAS
Valuationper US-GAAP
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
Posting Period Control
Accruals/Deferrals
Expenses
Periods
120
Anticipatedaccruals
Transitorydeferrals
10 10 10 10 10 10 10 10 10 10
InvoiceInvoice
10
Example: Accrual of expenses
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
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
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)
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).
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
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
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
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
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
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
Customer Invoice / Credit Memo Entry
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
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
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
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
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...
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
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
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
Vendor Invoice / Debit Memo Entry
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
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
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
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
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
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
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.
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
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
The asset main number has 12 alphanumeric characters. Number assignment is controlled by the asset class.
Asset Number Ranges
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.
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
Asset Acquisition via FI-AP
Asset Under Construction
Asset Under Construction - Settlement
Asset Retirement
Asset Retirement
Asset Explorer
Asset Closing
Depreciation
Exported to Excel
Physical Inventory List
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
TopicsOverview of Financial Accounting & Controlling
Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management
Bank Accounting
Cash Journal
Cash Journal
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.
Bank Reconciliation
Thank You