SAP R/3 Financial accounting overview

Martin Richter

SAP R/3 Financial accounting

Company code

Independent accounting entity =

Company code

Client MTP 400

Company codeP001

Company codeDE01

Company codeGB01

Plant 1 (Praha)

Plant 2 (Zlín)

Plant 1 (Praha)

Plant 2 (Zlín)

Plant 4 (Otrokovice)

Storage location 1

Storage location 2

Material Management basic organization structure

Organization structure – MM status

Plant Plant description Company code1 Závod Praha P001

2 Výrobní úsek Zlín P001

4 Závod Otrokovice P001

AT01 CGS Reifenfertrieb GmbH AT01

DE01 CGS Reifen Deutschland GmbH DE01

ES01 Ceska Gumarenska Neumáticos Ispana ES01

FR01 CGS Pneus France FR01

GB01 CGS TyresUK Ltd. GB01

IE01 Mitas Ireland IE01

IT01 CGS Pneumatici Italia IT01

Client MTP 400

Company codeP001

Company codeDE01

Company codeGB01

Sls. Org. 1000(Czech Rep.)

Sls. Org DE01(Germany)

Sls. Office 1

…

Sls. Org GB01(United Kingdom)

Sls. Office 2

Sls. Office 3

Sls. Group 1

Sls. Group 2

Sls. Group 3

…

Sls. Office 1 Sls. Group 1

Sls. Group 2

Sls. Group 3

Sls. Off.

…

Sales organization structure

Sls.Org. Description Company code

1000 Mitas a.s. P001

AT01 CGS Austria AT01

DE01 CGS Germany DE01

ES01 CGS Spain ES01

FR01 CGS France FR01

GB01 CGS UK GB01

IE01 CGS IE IE01

IT01 CGS Italy IT01

Organization structure – SD status

Chart of accounts M001, P001

Chart ofaccounts

Company code DE01 Company codeGB01 Company code AT01 ES01 FR01 IE01 IT01

Chart ofaccounts

Company code P001

Chart of accounts M001

Chart of accounts P001

Overview diagram FI

SD

CO

Generalledger

FI-GL

FI-AA

FI-AP

FI-TV

FI-BL

FI-AR

MM

Balance sheet

P&L

...

... ...

General ledger and Subsidiary ledgers

Subsidiary ledgers postings

Customers Vendors

General ledger postings

Output VAT Input VAT

Revenues Costs

Payables

11.000 11.000

11.000 11.000

10.000 10.000

1.000 1.000

Receivables

Chart of accounts data

Company code data

GL account number, bilance or PL account, Description,…

General ledger master data

Account currency, Tax relevance, Reconciliation account, OI management

Account group(BIL,PL, CASH,…)

General ledger master data

General data

Company code data

Address, VAT Id, Marketing data, Contact persons, Unloading points,…

Vendor master data

Purchasing organisation

data

Account mngmt, Payment trans., Correspondence,Insurance, …

Purchase order currency, Terms of payment, …

Account group(TUZ, ZAHR, CGS,…)

Partner roles(AG, WE, PY, RG,…)

Vendor master data

General data

Company code data

Credit data

Address, VAT Id, Marketing data, Contact persons, Unloading points,…

Customer master data

Sales organisation data

Account mngmt, Payment trans., Correspondence,Insurance, …

Credit limit, Credit limit used, Risk categ., Payment data,…

VAT clasif., Cust. group, Partner rolesCustomer hierarchy, Pricing data, …

Account group(ZCG1, ZCG2, ZCG3, ZECG,…)

Partner roles(AG, WE, PY, RG,…)

Customer master data

Accounting document

Initial Screen

1. Item screen

2nd line item screen

Ord

er of screen

s

Documentheader entry

Access to First line item

Entry offirstdoc. line item

Access to second line item

Entry of second lineitem

Access to third line item

additional line itemscreens

Account balance, list of items

Line item list

ORIGINALDOCUMENT

Opticallyarchived

Account 100000

JanuaryFebruaryMarchApril...

100000+400000+300000-100000+...

Account 100000

Balance display

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

1.3.200010.3.200012.3.200015.3.200018.3.200020.3.200025.3.2000

Line items

Document

03/18/2000

01 100000 200000-02 113100 200000+

Optional

Logistic Invoice Verification

Purchase order

Goods receipt

Invoice receipt

Vendor

GR/IR

MM

FI

No document

MaterialGR/IR

Line items

Document

GR/IRVendorTax

Line items

Document

Material stock or consumption

1

12

2

Materialdocument

Goodsreceipt

MM FI

FI

Purchaseorder

Orderamount

MM

Invoiceverificationdocument

 

GR/IR Analysis

Balance Sheet

Liabilities & equity

...

Appendix

GR/IR account

10080

GR/IR correction

20

Shipped but not billed

20

Balance SheetAssets

...

Appendix

GR/IR account

80100

GR/IR correction

20

Billed but not received

20

or

Sales process - postings

Sales

...

...

Line items

DocumentOutbound delivery

SD FI

No documentSalesorder

Outbound delivery Transfer order Goods issue

Billing

Picking Goods issue

SD FI

Billingdocument ...

...

Line items

Invoice

MMSD

Shipping

 

Payment procedure

Transfer

Aviso List of items

Euroscheck

Cheque

PaymentsPayments settingssettings

ParametersParameters Master Master datadata

DocumentsDocuments

Proposal listProposal list

Payment listPayment list

Payment proposalPayment proposal

Payment runPayment run

Print programPrint program

ProposalProposal changechange

Dunning procedure

 

Master Master datadata

DocumentsDocuments

List of List of dunned dunned itemsitems

Dunn.runDunn.run

Dunn.levelDunn.level Dunn.blockDunn.block

Sample print Sample print

- Dunning run

- Print -

Dunning List of letters

dunnings

Dunning Dunning settingssettings

ParametersParameters

Assets accounting - overview

CA

ss

et

Ac

co

un

tin

g

1000

3000

4000

5000

...

000000-099999

100000 -199999

200000-299999

300000 -399999

400000 -499999

500000-599999

600000-699999

Accounts for buildings

Business equipment

1000

Asset 001111

000000-099999 Asset

class

2000

Assets under construction

Low-value assets

Buildings

Machinery Standard assets

Assets accounting – Asset class, depreciation areas

Asset xy in year 200X

Legal

Cost accounting

Parallel valuation

Tradelaw

Asset value Depreciation Remaining value

100 000

100 000

100 000

100 000

40 000

40 000

10 000

10 000

60 000

60 000

90 000

90 000

Bank transfers

Customer

OI 2

Incoming paymentst

2 1

Bank

1

Open item

Incoming bank transfers

Outgoing bank transfers

Bank

2

Outgoing payments

2 1

Vendor

1 OI

Account statementBank accounting session

Payment program Open item

Account statementsubledger

accounting session

Account statementbank accounting

session

Overview: General ledger closing

Legal 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

Balance audit trail Closespecial periodsfor G/L accounts

Create financial statements

Begin of new fiscal year

Time line

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

Reporting

Accruals Deferrals for Revenues &Expenses

Expenses

Periods

120

Anticipated accruals/deferrals

Transitory accrual/deferrals

10 10 10 10 10 10 10 10 10 10

InvoiceInvoice

10

Example: Accrual of expenses

Financial accounting - reporting

Consolidated report (EU)

Law

Other legally required reports

Company code reporting

VAT tax reports

Tax authority