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Controlling (CO)
Costing approach that does not differentiate between fixed and variable costs. Costs are allocated to cost objects without being categorized as fixed or variable.
account allocation
Asset Accounting (FI-AA)
Definition of the reconciliation accounts in which the system automatically posts the business transactions from Asset Accounting to the Financial Accounting general ledger. Also included are the offsetting accounts for these accounts.
account group
Financial Accounting (FI)
Attributes which determine the creation of master records. The account group determines: y y The data that is relevant for the master record A number range from which numbers are selected for the master records
account reconciliation
Financial Accounting (FI)
Procedure for ensuring the reliability of accounting records by comparing the balances of the business transactions posted. The account balances of current accounts are compared with the balances of the reconciliation accounts and the posted business transactions.
actual costing
Product Cost Controlling (CO-PC)
An alternative to standard cost accounting, allowing you to assign the costs incurred in the period directly to your materials. Actual costing in the R/3 System refers to materials that are valuated with a preliminary standard price and then revaluated with the difference between the preliminary price and actual cost. For every transaction that is relevant to valuation (such as goods receipts, invoice receipts, or settlement of production orders), the system collects the preliminary standard price and the variances from that price (such as price differences and exchange rate differences). At the end of the period you can apply these variances to the material inventories and consumptions of the previous period. This is done across multiple production levels. The result is material valuation that is based on the periodic actual values.
absorption costing
Controlling (CO)
Costing approach that does not differentiate between fixed and variable costs. Costs are allocated to cost objects without being categorized as fixed or variable.
accrued costs
Controlling (CO)
Costs that are not categorized as a business expense (additional costs), or costs that are valuated differently or distributed across periods differently in cost accounting than in Financial Accounting (valuation differences).
adjustment
Financial Accounting (FI)
Additional posting for one or more business transactions that have already been posted, such as in the case of tax adjustment.
alternative payee
Financial Accounting (FI)
Recipient of a payment other than the creditor to which the payable is due.
amortization
Consolidation (FI-LC)
Amortization is the process of reducing the value of intangible assets by assigning the costs to the useful life of the asset. This can also be achieved by making a value adjustment on the balance sheet key date. From a consolidation point of view, the amortization of goodwill during the first consolidation is relevant. The procedures for amortization are generally governed by external regulatory bodies.
approved budget
Investment Management (IM)
The approved budget is the budget approved in a given fiscal year. It contains all expenses and internal costs due in the current year, and sometimes also in following years for the measures that were approved in this year.
Asset Accounting
Asset Accounting (FI-AA)
A subsididary ledger accounting module in Financial Accounting. All business activities for fixed assets are recorded in Asset Accounting.
asset class
Asset Accounting (FI-AA)
The main criterion for classifying fixed assets according to legal and management requirements. For each asset class, control parameters and default values can be defined for depreciation calculation and other master data.
Each asset master record must be assigned to one asset class. Special asset classes are, for example: y y y y y Assets under construction Low-value assets Leased assets Financial assets Technical assets
asset acquisition
Asset Accounting (FI-AA)
Acquisition to fixed assets. There are four different types of asset acquisition: y y y y Purchase acquisition Acquisition from in-house production Subsequent acquisition to an already capitalized asset Post-capitalization (in a period after that of the actual acquisition)
asset sub-number
y y y y
asset type
Asset Accounting (FI-AA)
A classification for fixed assets in the balance sheet. The following special asset types, for example, are used frequently: y y y y y y Movable assets Operating facilities Land and buildings Assets under construction Low-value assets Intangible assets
The asset type is not a separate object in the FI-AA component. You represent an asset type by defining the features of an asset class.
Account Type
The account type determines whether the general ledger or one of the subledgers is used.
bill of exchange
Financial Accounting (FI)
Promise to pay in the form of an abstract payment paper detached from the original legal transaction.
branch account
Financial Accounting (FI)
Account that is used to represent the head office/branch relationship of a customer or vendor in the R/3 System. Purchase orders, deliveries or invoices entered for branch accounts are posted to the head office account. Each branch account must be linked to a head office account.
budget category
Funds Management (FI-FM)
Classification for a budget. The following budget categories exist: y y budget released budget
budget category
Funds Management (FI-FM)
Classification for a budget. The following budget categories exist: y y y y commitment budget released commitment budget payment budget released payment budget
business area
Financial Accounting (FI)
Organizational unit of financial accounting that represents a separate area of operations or responsibilities within an organization and to which value changes recorded in Financial Accounting can be allocated. Business areas are used in external segment reporting (over and above company codes) based on the significant areas of operation (for example, product lines) of a business enterprise. A segment is an isolated area of activity. All essential balance sheet items, such as fixed assets, receivables, payables, and inventories, and all items of the profit and loss statement can be assigned directly to a business area. The balance sheet items for banks, capital, and taxes, however, cannot be directly assigned to business areas. They need to be assigned manually. This means that business area financial statements cannot be drawn up for commercial and tax law. Business area balance sheets and income statements are used only for internal reporting purposes. The system determines the appropriate business area from information such as the material, plant, or cost center you enter in a business transaction like a goods movement. Assignments you make (between cost centers and business areas for example) or the combination of information you specify (a plant and a particular division for example) are the basis on which the system determines the appropriate business area.
capitalization
Asset Accounting (FI-AA)
Posting procedure used to enter values as belonging to fixed assets.
capitalization key
Investment Management (IM)
Structure that makes it possible to capitalize debits on an investment measure using different percentage rates for each depreciation area . The system treats costs that do not require capitalizion in a given depreciation area as nonoperating expense. You define the capitalization key at the company code level, and enter it in the master data of an asset under construction (AuC).
capitalization method
Asset Accounting (FI-AA)
Method that specifies the basis for valuation used for the capitalization of a fixed asset. For newly acquired assets, the basis for valuation is normally the acquisition and production costs.
chart of accounts
Financial Accounting (FI)
A classification scheme consisting of a group of general ledger (G/L) accounts. A chart of accounts provides a framework for the recording of values, in order to ensure an orderly rendering of accounting data. The G/L accounts they contain are used by one or more company codes. For each G/L account, the chart of accounts contains the account number, the account name and other, technical information. A chart of accounts must be assigned to each company code. This chart of accounts is the operative chart of accounts and is used in both financial accounting and cost accounting. Other charts of accounts include: y Country-specific charts of accounts
These are structured in accordance with legal requirements of the country in question y Group chart of accounts
chart of depreciation
Asset Accounting (FI-AA)
The chart of depreciation contains the defined depreciation areas. It also contains the rules for the evaluation of assets that are valid in a given country or economic area. Each company code is allocated to one chart of depreciation. Several company codes can work with the same chart of depreciation. The chart of depreciation and the chart of accounts are completely independent of one another.
clearing
Financial Accounting (FI)
Procedure by which the open items belonging to one or more account are indicated as cleared (paid). Open items can be cleared if the credit amount used to clear the item equals the debit amount of the item to be cleared. For example, an invoice of 45 dollars may be cleared by a payment amount of 45 dollars.
clearing account
Financial Accounting (FI)
Account on which postings are temporarily recorded. Clearing accounts are auxiliary accounts that exist for technical reasons and which are repeatedly cleared. Postings may need to be made to a clearing account due to: y y y A time gap between accounting transactions (GR/IR clearing account) Organizational task distribution (bank clearing account) Accounting transactions requiring clarification
commitment
Financial Accounting (FI)
All types of commitments and liabilities such as: y y y outstanding orders (delivery commitment for confirmed orders) open purchase orders (acceptance commitment from binding orders) bill liability (total bill of exchange commitments at a bank)
company
Financial Accounting (FI)
Smallest organizational unit for which individual financial statements can be drawn up according to the relevant commercial law. A company can consist of one or more company codes. All company codes within a company must use the same transaction chart of accounts and the same fiscal year breakdown. The company code currencies, on the other hand, can be different. A company has one local currency in which its transaction figures are recorded.
company code
Financial Accounting (FI)
The smallest organizational unit for which a complete self-contained set of accounts can be drawn up for purposes of external reporting. The process of external reporting involves recording all relevant transactions and generating all supporting documents required for financial statements (balance sheets, profit and loss statements and so on.)
In the asset tranfer variant, you can specify different transfer methods for asset transfers between company codes, depending on the type of company code relationship.
contingent liability
Financial Accounting (FI)
Contingencies or rights of recourse arising from payment guarantees made, warranties, and bills of exchange. These items are displayed separately on the balance sheet.
cost center
Controlling (CO)
Organizational unit within a controlling area that represents a defined location of cost incurrence. The definition can be based on: y y y y Functional requirements Allocation criteria Physical location Responsibility for costs
Controlling Area
Uniquely identifies a controlling area. The controlling area is the highest organizational unit in Controlling.
Use
Whether controlling area and company code are in a 1:1 relationship or a 1:n relationship, the number of posting periods in both controlling area and company code(s) must be identical. However, special periods may vary.
depreciation
Asset Accounting (FI-AA)
Reduction of the asset book value due to decline in economic usefulness or due to legal requirements for taxes. The system distinguishes the following types of depreciation: y y y Ordinary depreciation provides for the planned distribution of the acquisition and production costs over the useful life of the asset. Special depreciation allows for depreciation above ordinary depreciation and is based on tax specifications. Unplanned depreciation is justified by a foreseeable, lasting reduction in the value of the asset due to unplanned circumstances.
In the system, depreciation can either be planned automatically on the basis of keys, or it can be planned manually. The system normally determines ordinary depreciation and special depreciation using depreciation keys. Unplanned depreciation has to be planned manually.
depreciation area
Asset Accounting (FI-AA)
An area showing the valuation of a fixed asset for a particular purpose (for example, for individual financial statements, balance sheets for tax purposes, management accounting values, and so on). Along with 'real' depreciation areas, it is possible to define derived depreciation areas. The values for these derived areas are calculated from those of two or more real areas.
depreciation base
depreciation key
Asset Accounting (FI-AA)
Key for calculating depreciation amounts. The depreciation key controls the following for each asset and for each depreciation area: y y y Automatic calculation of planned depreciation Automatic calculation of interest Maximum percentages for manual depreciation
The depreciation key is defined by specifying: y y Calculation methods for ordinary and special depreciation, for interest and for the cutoff value Various control parameters
depreciation method
Asset Accounting (FI-AA)
The depreciation method calculates the procedure for calculating periodic depreciation. Specifications are made in the depreciation method for determining the percentage by which the base value for depreciation calculation is multiplied.
depreciation period
Asset Accounting (FI-AA)
A period in the total useful life of the asset, for which individual depreciation amounts are calculated. Depreciation periods are normally based on the posting periods in Financial Accounting. You can choose to allow depreciation calculation with half periods for certain company codes in the system.
depreciation type
Asset Accounting (FI-AA)
A label for classifying depreciation based on the reason for depreciation. The following depreciation types are used in the system: y y y y Ordinary depreciation Special depreciation Unplanned depreciation Depreciation from write-off of reserves
dimension
Financial Accounting (FI)
Within General Ledger, a single field or column of a table. Dimensions are used when creating the General Ledger coding block. Examples of dimensions are y y y y company account cost center product
direct capitalization
Investment Management (IM)
An asset acquisition that is posted immediately to a capitalized asset, and not initially posted to an asset under construction, order or WBS element that is subsequently settled to fixed assets.
distribution key
Funds Management (FI-FM)
Key specifying the rules by which the annual budget is distributed to individual periods within budgeting.
document type
Financial Accounting (FI)
Key that distinguishes the business transactions to be posted. The document type determines where the document is stored as well as the account types to be posted.
expense
Financial Accounting (FI)
Expenses incurred by a company within a given period for: y y y Goods Services Public charges, rates and taxes
These expenses are balanced against revenue in the profit and loss statement
financial statements
Financial Accounting (FI)
The financial statements (balance sheet, profit & loss statement) represent a picture of the financial position of a firm at a point in time (usually at the end of a reporting period). The resources (assets), both financial and property are displayed on the left side of the balance sheet.
Claims (liabilities and equity) against those resources are displayed on the right side of the balance sheet. To balance, the assets of the firm must be equal to the claims (liabilities and equity) against those resources. The p & l statement summarizes the revenues generated and expenses incurred for a given period. The balance sheet and profit and loss statement together form the financial statement.
The FS item is identified by a 10-digit item number. To prevent the FS chart of accounts from becoming unwieldy, the FI-LC System has the following additional account assignments: y y y y trading partner transaction type transaction currency year of acquisition
financial statements
Consolidation (FI-LC)
Financial statements are a description of the business status of a company or group as of a certain key date and are governed by internal or legal regulations.
The financial statements are made up of individual statements, for example the balance sheet, income statement, statement of changes in retained earnings or cash flow, explanatory notes, and so on. Each of these individual statements is called a financial statement and as a whole they are called the financial statements. The financial statements should present a fair view of the entity's asset, financial, and income situation.
fiscal year
Financial Accounting (FI)
Generally a period of 12 months for which the company produces financial statements and takes inventory. A fiscal year may or may not correspond to the calendar year. Under certain circumstances, fiscal years containing fewer than 12 months are also permitted (short fiscal year).
fixed asset
Asset Accounting (FI-AA)
Object, a right or another item owned by the enterprise that is intended for long-term use, and can be individually identified in the balance sheet. The development of the values of an asset can be viewed for the asset as a whole, or can be viewed for the asset's component parts (sub-numbers). Example Fixed asset "printing press" with asset components "rollers" and "replacement spindle."
fixed depreciation
Asset Accounting (FI-AA)
The calculation of depreciation amounts that are independent of the multiple-shift usage of the asset. The system allows for both depreciation that is independent of the usage of the asset and depreciation that is variable based on usage. For this purpose, you can split the depreciation of an asset into a fixed portion and a variable portion. The system then multiplies the variable portion by a multiple-shift factor.
In contrast to the special ledgers, only minor configuration work is required. In the flexible G/L, year-end closing can be carried out in accordance with both period accounting and cost of sales accounting.
G/L account
Financial Accounting (FI)
A structure that records value movements in a company code and represents the G/L account items in a chart of accounts. A G/L account has transaction figures that record changes to the account during a posting period. These figures are totals that are used for G/L reporting.
general ledger
Financial Accounting (FI)
A ledger designed to present the values used in creating financial statements. It records values at company code level.
global ledger
Special Purpose Ledger (FI-SL)
Ledger used to store data for: y y Companies, and/or Company codes that are assigned to companies
Example: A company code is assigned to a company, which is assigned to a global ledger. When a document for the company code is posted to the system, it is posted to the local ledger AND to the global ledger.
goods receipt
Inventory Management (MM-IM)
Term from the field of inventory management denoting a physical inward movement of goods or materials. The SAP System differentiates between the following kinds of goods receipt: y y y Goods receipt with reference to a purchase order Goods receipt with reference to a production order Other goods receipts (without reference)
IDoc interface
IDoc Interface (BC-SRV-EDI)
Definition of IDoc types and data interchange methods (port definition) between SAP Systems and partner systems. Partner systems can be: y y y y EDI subsystem other R/3 System other R/2 System third-party software
invoice verification
invoice reference
y y y y
journal
Financial Accounting (FI)
List of all postings in a period. This list can be created at any time.
line item
Financial Accounting (FI)
The part of a document containing information on a single item. It always includes an amount, an account number, the assignment to debits or credits and further specifications which depend on the business transactions to be posted.
maintenance level
Asset Accounting (FI-AA)
A specification that defines the level at which a field in the asset master record can be maintained. These levels are:
y y y
Maintenance level definition is part of the screen layout. For example, if you define the main asset number as the maintenance level for a field, then the field receives a default value from the asset class. However, you still have the option to change this value when you maintain master data at the main asset number level.
master data
Consolidation (FI-LC)
Data which portrays the basic units of consolidation in the system: y y y y companies subgroups financial statement items transaction types