AC010

AC010 Financial Accounting and

Reporting

Financial Accounting
and Reporting

SAP AG

Copyright
Copyright 2001 SAP AG. All rights reserved.
No part of this publication may be reproduced or transmitted in
any form or for any purpose without the express permission of
SAP AG. The information contained herein may be changed
without prior notice.
All rights reserved.

Financial Accounting I

Level 2

AC010

5 days

AC200
3 days
General Ledger/
General Payable/
Ledger/
Accounts
AccountsReceivable
Payable/
Accounts
Accounts
Receivable
Configuration
Configuration

Financial Accounting and

Financial Accounting and
Reporting
Reporting
@AC010a
Change Vendor
or Customer
Master Data via
Internet

1h

@AC200a
Interest
Calculation of
open and/or
cleared items
AC305

HR051

1 day

Human Resources
Human Resources
Essentials I
Essentials I
HR052

2 days

Human Resources
Human Resources
Essentials II
Essentials II

2h

@
4 days

Asset Accounting
Asset Accounting
AC220

Level 3

AC205

2 days

Financial Closing
Financial Closing

AC260
1 day
Additional Financial
Additional Financial
Functionality
Functionality
AC201
2 days
Periodic Processing in
Periodic Processing in
Accounts Payable/
Accounts Payable/
Accounts Receivable
Accounts Receivable
@ACxxxx
more
e-learnings

xh

5 days

Special Purpose Ledger

Special Purpose Ledger
AC270
3 days
Travel Management
TravelExpenses
Management
Travel
Travel Expenses

AC275
2 days
Travel Management
TravelPlanning
Management
Travel
Travel Planning

Course Prerequisites

Knowledge of accounting processes in Financial Accounting

SAP20 (recommended)

Target Group

Participants:

Members of the FI project team

Employees from accounting departments

Duration: 5 Days

Contents:

Course Overview

Curriculum Progression
Course Goals
Course Objectives
Course Content
Course Overview Diagram
Main Business Scenario
Getting Started

LevelProgression
2:
Level 3:
Curriculum
Processes
Special topics

Level 1: Introduction

Introductory courses

Business processes
SD

MM

PP

IMG
Global Settings
Countries
Currencies
Calendars

IMG
Global Settings
Countries
Currencies
Calendars

FI

CO

Detailed courses and

workshops

Course
Goals
This course will prepare you to:
Describe the basic structure and procedures of
Financial Accounting in the SAP System
Perform essential functions in Financial
Accounting
Support project teams with important decisions

Course
Objectives
At the end of this course, you will be able to:
Explain the roles of various applications in
Financial Accounting
Explain how the financial accounting modules
relate to each other
Perform typical accounting transactions in the
application components of Financial
Accounting

Preface

Course Content

Unit 1

Course Overview

Unit 6

Asset Accounting

Unit 2

Navigation

Unit 7

Travel Management

Unit 3

General Ledger
Accounting

Unit 8

Bank Accounting

Unit 9

Closing and Reporting

Unit 10

Summary

Unit 4

Accounts Payable

Unit 5

Accounts Receivable

Appendix

Overview Diagram
FIBL

MM

FIAP

FIAA

FITV

FIGL

General
ledger

Balance sheet
...

...
P&L
...

CO

FIAR

SD

Company
Scenario
You want to learn more about the capabilities and
processes that the components of Financial
Accounting have to offer in SAP R/3.
IDES has been productive with all financial
accounting application components for quite some
time and serves as a reference customer for SAP.
You are to visit the IDES group in order to get a
practical view of how the IDES group completes its
accounting transaction using the FI components.

Clients in R/3
SAP
System
Clients

Hardware
Delivery client
(000 & 001)

Production client
(for example, 100)
Test client
(for example, 999)
Training client
(for example, 400)

Financial Applications
EC

Enterprise Controlling
TR
Cash
management
and forecast
Treasury
Management
Cash
Management

IM

Investment
Management

CO

FI

General
Ledger
Accounting

Overhead cost
accounting
Product cost
accounting

Subsidiary
ledgers

PS

Project
System

Profitability
analysis

RE

Real Estate

Journalists
Accounting
Target
Groups
Banks
Media
Shareholders

Tax
authorities

Legal
authorities

Insurance
Auditors
Administrative
staff

Executive officers

Accountants

Financial
analysts
Senior
management

Employees

Contents:

Navigation

Navigation in the system

User-specific settings
Navigation in the mySAP.com Workplace

Navigation: Unit Objectives

At the conclusion of this unit, you will be able to:

Identify the elements of a typical window
Navigate in the system
Personalize your user settings
Describe and use the mySAP.com Workplace

Navigation:
Business
Scenario
New users need to familiarize themselves with the
screens in the system and define their personal
default settings

Logging On to the System

User System

SAP R/3

Help

New Password

Client

Ifyouhaveproblemsloggingon,
contactDonnaMoore,x486

User
Password

Language

You can place your own text on

the initial screen: See SAP Note 205487

T70 (1) (000)

iwdf5070 INS

Command Field

Standard Toolbar

Screen Elements

Menu Edit Favorites Extras System

Help

System Function Name: Activity

Choose

Save

Application
Toolbar

Input field

Tick
Selection 1
Selection 2
Selection 3
Selection 4

Checkboxes
Radio Buttons
Pushbuttons

Options
Option 1
Option 2
Option 3

This screen is made up of

various screen elements. It
does not match an actual
screen in the system.
Overview

Option 4
Option 5

Positive
Display

Edit

Neutral

Tab Page
System Message

T70 (1) (400)

iwdf5070 INS

Status Bar

SAP Easy Access - Standard

Menu Edit Favorites Extras System

Help

SAP Easy Access

Other Menu

Create Role

Assign User

Documentation

Favorites
SAP Menu
Office
Logistics
Accounting
Human Resources
Information Systems
Tools

You are greeted by your logo

in the right-hand part of the window.

T70 (1) (400)

iwdf5070 INS

Selecting Functions

... using the transaction code in the command field

Menu

Edit

Favorites

Extras

System

Help

Create session
End session
User profile
SAP Easy Access - Enjoy User Menu
Services
Utilities
List
Favorites
Services for object
Enjoy User Menu
Object history
URL - SAP Notes (User / PW req.)
Own spool requests
Accounts Receivable
Own Jobs
FD02 -Change Customer (Account
Short Message
Materials Management
Status...
Sales and Distribution
Log off

Tools

... using the menu path

... using SAP Easy Access and Favorites

Role-Based User Menu

Menu Edit Favorites Extras System

Help

SAP Easy Access - Enjoy User Menu

Other Menu

Create Role

Favorites
Great Transactions
SM50 - Prcoess Overview
VA01 - Create Sales Order
Interesting WWW Pages
URL - The Herald Tribune
URL - Time Magazine
Important Files
URL - Vacation Planning
Enjoy User Menu
URL - SAP Notes (User / PW req.)
Accounts Receivable
FD02 - Change Customer (Accountin
Materials Management
Sales and Dsitribution
Tools

Assign User

Documentation

Favorites chosen by the user

reduce navigation time

A role-based menu contains the activities

that the user can execute based on the
role assigned to the user in the system.
T70 (1) (400)

iwdf5070 INS

Customer

Field Help: F1 and F4

Edit Goto Extras Environment System

Help

Display Customer: Initial Screen

F1 Help: Displays the Meaning of

Fields and Technical Information

Customer
Company Code

Customer account number

A unique key is used to clearly identify the customer within the SAP
System.
Procedure
When creating a customer master record, the user either enters the
account number of the customer or has the system determine the
number when the record is saved, depending on the type of number
assignment used. The account group determines how numbers are

Restrictions

assigned.
Customer

1000

Entries Found

Company Code
Company Name
City
Currency

Restrictions

F4 Help: Displays
Possible Entries
Co...

Restrict Number to

Company Name City

SAP A.G.

Cur...

IDES AG 1000

Walldorf EUR
Frankfurt UNI

IDES Canada

Toronto

IDES AG

Frankfurt UNI

CAD

SAP Library - SAP Library

Contents

Index

Search

SAPLibrary

SAP Library
SAP Library

Release 4.6C, March 2000

IDES
Getting Started
Release Notes
Implementation Guide
Glossary

Copyright 2000 SAP AG

All rights reserved.

You can access the complete

online documentation for the
system using the SAP
Library

Menu

Edit

Menus: System and Help

Favorites

SAP Easy Access

Other Menu

Favorites
SAP Menu
Office
Logistics
Accounting
Personnel
Information Systems
Tools

Extras

System

Create Session
End Session
User profile
Rolle anlegen
Services
Utilities
List
Services for object
Object history
Own spool requests
Own jobs
Short message
Status...
Log off

Help

Application help
SAP Library
Glossary
Benutzer
zuordnen
Release
Notes
SAPNet
Feedback
Settings...

Documentation

Both of these menus are available on every screen

and always offer exactly the same options.
T70 (1) (400)

iwdf5070 INS

User-Specific Personalization

Menu

Edit

Favorites

SAP Easy Access

Other Menu

Favorites
SAP Menu
Office
Logistics
Accounting
Human Resources
Information Systems
Tools

Exrtas

System

Help

Administration Information
Ctrl+Shift+ F8
Assign user
Options ...
Shift+ F6
Display Documentation
Generate Graphic
Rolle anlegen
zuordnen
Dokumentation
Ctrl+Shift+Benutzer
F10
Technical Details
Create Shortcut ...
Shift+
F9
Settings
Activate GuiXT
Set Start Transaction
Shift+ F7
Default Size
Hardcopy
Quick Cut and Paste
About...

Settings
This is used to specify settings
Display favorites at end of list
Do not display menu, only display favorites
Do not display picture
Display technical names

Different Settings options make

working with the system easier
T70 (1) (400)

iwdf5070 INS

Parameters

Table Settings - Example

Value

Text
Sales order type
Company code
Processing group
Bank key

Table Settings
Choose Variants
Current setting

My variant

Standard setting

Basic setting

Maintain Variants
Variant
Use as standard setting
Create
Delete

Save

Administrator

Personalizing the Frontend with

GuiXT

FD03 without GuiXT

FD03 with GuiXT

Example from http://www.guixt.com

Navigation: Unit Summary

You are now able to:

Identify the elements of a typical window

Navigate in the system
Make personal system settings
Describe and use the mySAP.com Workplace

General
Ledger
Accounting
Content:
Organizational Elements for Financial
Statements
G/L Account Master Records
Accounting Transactions within a Period in
General Ledger Accounting

General Ledger Accounting: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Describe how G/L Accounting is set up
in R/3
Maintain and view G/L accounts
Complete daily accounting transactions
in the general ledger

Overview Diagram: General

Ledger Accounting

CO

FIBL

MM

FIAP

FIAA

FITV

FIGL

General
ledger

Balance sheet
...

...

P&L statement
...

FIAR

SD

General Ledger Accounting:

IDES
consists of nineScenario
affiliates spread over the world.
Business
Each affiliated company has to meet different legal
requirements for accounting.
IDES operates in 13 different business segments.
Management wants reports on the results of the IDES
group for the individual business segments.
IDES uses its own chart of accounts, INT, which may
need to be expanded.

Presentation:

Organizational Elements for Financial

Statements
Company codes
Business areas

Company Code
Independent
accounting
entity

Company
code

IDES International

IDES International has operations in North America, Europe, and

Asia.
IDES International Frankfurt, Germany

IDES N. America

IDES Europe

IDES Asia

New York / USA

Frankfurt / Germany

Tokyo / Japan

Toronto / Canada

London / England

Mexico City / Mexico

Lisbon / Portugal
Paris / France
Barcelona / Spain

The Company Codes of IDES

The affiliates of IDES International are set up in R/3 as company

codes.
IDES International Frankfurt, Germany

IDES North America

IDES Europe

3000

USA

1000

Germany

4000

Canada

2000

England

6000

Mexico

2100

Portugal

2200

France

2300

Spain

IDES Asia

5000

Japan

Business
Area
Business Segments
Business areas
Machinery

Plant
construction

Automotive

1000

Machinery

2000

Plant
construction

3000

Automotive

Some of the Business Areas of

IDES
IDES International Frankfurt, Germany

IDES North America

IDES Europe

3000

USA

1000

Germany

4000

Canada

2000

England

6000

Mexico

2100

Portugal

2200

France

2300

Spain

1000

Machinery

2000

Plant constr.

IDES Asia/Australia

5000

3000

Japan

Automotive

G/L Account Master Records

Presentation:

G/L Account Master

Records
Charts of accounts
Account groups
Reconciliation accounts
Financial statement
versions

INT

Charts
of Accounts
CAUS
GKR

1000

10000

1000

2000

20000

2000

... and as many

additional charts
as needed!

Chart of Accounts Assignment

Chart of
accounts

Company code A

Company code B

Company code C

IDES - Charts INT

of Accounts

1000
Germany

2000
United Kingdom

CAUS

3000
USA

4000
Canada

2100
Portugal

2300
Spain

CAFR

2200
France

6000
Mexico

CAJP

5000
Japan

Account definition
Company Code
Specific Settings
in chart of accounts
Account X

PLUS

PLUS

Company code
specific settings

Company code
specific settings

CC 1000

CC 3000

Account X in company code 1000

Account X in company code 3000

Account Groups for G/L

Cash
accounts
Accounts
General ledger

Cash
C

Company code specific

settings

000000-099999

100000-199999

Asset
200000-299999

Material
300000-399999

P/L

400000-499999

Liab.
500000-599999

...
600000-699999

Account definition
in chart of
accounts

Account groups

Account 001111

Cash
000000-099999

unt
Ac c o
p
grou

Reconciliation Accounts

Reconciliation accounts for

customers, vendors, and assets
bb

Assets

aa

Vendors

Customers

Subsidiary
ledgers

General
ledger

Subsd. ledger
accounts
aa

bb

Transaction
Figures
G/L account
Line items
.
.

Line items
.
.

Transaction figure /
1000
debit
Mechanical engineering

Transaction figure /
credit

2000
Plant engineering

Transaction figure /
credit

3000
Automotive

Transaction figure /
debit
Transaction figure /
debit

Transaction figure /
credit

Financial statement versions

INT
Financial statement
IDES

GKR
Financial statement
Germany

CAUS
Financial statement
USA

Assets

Liab. & OE

Assets

Liab. & OE

Assets

Items
- Sub-items
- ...

Items
- Sub-items
- ...

Items
- Sub-items
- ...

Items
- Sub-items
- ...

Items
- Sub-items
- ...

P&L
Items
- Sub-items
- ...
- ...

P&L
Items
- Sub-items
- ...
- ...

Liab. & OE
Items
- Sub-items
- ...

P&L
Items
- Sub-items
- ...
- ...

... and many additional financial statement versions

Parallel
Accounting
Methods
Financial
statement
per IAS

Financial
statement
per US-GAAP

Valuation
per IAS

Valuation
per US-GAAP

1000
Germany

Presentation:
Accounting
Transaction
Within a
Accounting
Transactions
Period in G/L Accounting

Within a Period in G/L

Accounting
Enjoy - G/L Account Postings
Standard/Complex Postings
Account Status

Enjoy - G/L Account Postings

Header
information

Information
area

Work
templates
Line item information

Initial Screen

Standard/Complex Postings
Document
header entry

Order of screens

1. Item screen

Access to
First line item

Entry of
first
doc. line item

2nd line item screen

Entry of
second
line item

Access to
third line item

Access to
second line item

additional
line item
screens

or
Vend ts
en
paym

SA

er
m
o
t
s
Cu
nts
e
m
y
pa

KN

or
Vend
t
credi s
o
mem

DZ

er
m
o
t
s
Cu
os
m
e
m
t
credi

KZ

or
Vend s
ce
invoi

DG

omer
t
s
u
C
ces
i
o
v
n
i

KG

KR

DR

Important Standard Document

Types

u nt
o
c
c
a
G /L
ents
m
u
c
do

or
Vend oices
v
net in dit
re
and c s
o
mem

Detail view
Account

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

Item 1 / PK
Amount
Tax ID

The posting key (PK) has a control function

pertaining to the document line items.
It determines the following:

2. Debit or
Credit?

Additional info.
Business area
Cost center
3. Field status?
Text
...

1. Account type for the

posting of the line item
2. Posting of line items as
debit or credit postings
3. Field status of additional
information

Standard Posting Keys

Customers
01
02
03
04
05
06
07
08
09

11
12
13
14
15
16
17
18
19

Vendors
21
22
23
24
25
26
27
28
29

31
32
33
34
35
36
37
38
39

Assets

Material

70

89

75

99

General Ledger
40

50

80
81
83
84
85
86

90
91
93
94
95
96

For postings to G/L accounts

from MM

Account Information

Balance display
Account 100000
January
February
March
April
...

100000+
400000+
300000100000+
...

Line item list

ORIGINAL
DOCUMENT

Optically
archived

Account 100000
1.3.2000
10.3.2000
12.3.2000
15.3.2000
18.3.2000
20.3.2000
25.3.2000

400000300000100000+
500000+
200000+
200000200000-

Optional
Document

03/18/2000
Line items

01 100000 20000002 113100 200000+

Self-Study: G/L Account Master

At the conclusion
Records
of this topic, you will be able to:
Display a chart of accounts
Create a G/L account directory
Create G/L accounts with reference
Maintain financial statement versions
Explain the special purpose of reconciliation
accounts

Self-Study: Accounting
Transactions
At the conclusion of thisin
topic,
a you
Period
will be able to:
Post G/L account documents using the Enjoy
posting transaction and the general posting
transaction
Explain how a FI document is structured
Display G/L balances

Unit Summary
You are now able to:
Describe how General Ledger
Accounting is set up in the R/3 System
Maintain and view G/L accounts
Complete accounting transactions within
a period in General Ledger Accounting

Contents:

Accounts Payable

Master Data in Accounts Payable

Daily Accounting Transactions in Accounts Payable (using
the SAP Business Workplace)
Integration with Materials Management
Closing Operations in Accounts Payable

Accounts Payable: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Describe how accounts payable accounting is set up
in the R/3 System
Maintain and view vendor master data
Complete accounting transactions within a period in
Accounts Payable
Describe how Accounts Payable is integrated with
Materials Management
Describe how SAP supports the financial statement
preparations in Accounts Payable

Overview Diagram: Accounts

Payable
CO

FIBL

MM

FIAP

FIAA

FITV

FIGL

General
Ledger

Balance Sheet
...

...
P&L
...

FIAR

SD

Master Data in Accounts

Payable

Master Data in Accounts

Payable
Account definitions and company codespecific settings
Account groups

Vendor Account in SAP FI

Vendor X
General
data

PLUS

Account definition
at client level

PLUS

Company codespecific settings

Company codespecific settings

CC 1000

CC 2000

Vendor X in company code 1000

Vendor X in company code 2000

Account
Groups for Vendors
Vendor
accounts

Accounts Payable

Vend.
C

000000-099999

Company code
data

100000-199999

Dom.
200000-299999

For.

Purchasing
organization
data

General
data

300000-399999

One-time

400000-499999

0001

500000-599999

...
600000-699999

Account groups

Account 001111

Vend.
000000-099999

unt
Acco
p
grou

Presentation:
DailyDaily
Accounting
Transactions in
Accounting
Accounts Payable

Transactions in Accounts
Payable
Enjoy Invoice/Credit Memo Entry
Recurring entries

Manual and automatic outgoing payments

Enjoy Invoice/Credit Memo

Entry
Information
Transaction Invoice/credit memo

Header and
vendor data

Templates

G/L account items

area

CO
Account Assignment
Logic
FI document
FI document # 1200000089
Line items
001 Expense account
Amount
+
True CO object
(+ statistical CO
objects)
002 Vendor
Amount
-

Expense account

Vendor

Amount

Amount

CO document # 1000000009
True CO object
Debit
Cost element

Amount

Statistical CO object
Debit
Cost element

Amount

+ additional statistical objects

The Recurring Entry Program

Template: Recurring entry original document

First posting
Last posting
Next posting
Interval in Months:
Line items
001 40 Expense
002 31 Vendor

01.01.XX
12.01.XX
02.01.XX
1

Recurring entry program

Settlement period:
02.01.XX - 02.29.XX

1000
1000Batch input session

Actual posting
Expense
1000

Vendor
1000

Next posting
on 03.01.XX

Elements of the Payment

Select payment method and bank
Transaction
Select items for payment

Cash
10

Vendor
10 10

Calculate the payment amount, taking

account of cash discount periods

Post the payment document

Print payment medium

Manual

Automatic

Parameters
03.01.XXXX

Run date
Identification
Status

Account
Account
Account

Maintain parameters

C or V
10
...

AC200

20
...

Parameters have been entered

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Proposal03.01.XXXX
Run

Run date
Identification

AC200

Status

Account
Account
Account

Maintain parameters

C or V

Parameters have been entered

10
...

Start proposal run

20
...

Payment proposal has been created

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Edit Proposal
03.01.XXXX

Run date
Identification

AC200

Status

Account
Account
Account

Maintain parameters

C or V

Parameters have been entered

10
...

Start proposal run

20
...

Payment proposal has been created

Edit proposal
Payment proposal has been edited

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Payment03.01.XXXX
Run

Run date
Identification

AC200

Status

Account
Account
Account

Maintain parameters

C or V

Parameters have been entered

10
...

Start proposal run

20
...

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Payment proposal has been created

Cash

Edit proposal

Payment proposal has been edited

Start payment run
Posting orders: x generated, x completed
Payment run has been carried out

Vendor
X

Print
Media
Run datePayment
03.01.XXXX
Identification

AC200

Status

Account
Account
Account

Maintain parameters

C or V

Parameters have been entered

10
...

Start proposal run

20
...

Payment proposal has been created

Edit proposal
Payment proposal has been edited
EDI

Start payment run

Posting orders: x generated, x completed
Payment run has been carried out
Start printout

DME

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Presentation:
Presentation:
Integration with Materials
Integration
with
Materials
Management

Management
Plants

Purchasing organizations
MM view of the vendor master record
Purchase order, goods receipt, invoice
verification

IDES Plants in Germany

CC 1000
IDES Germany

Plant 1000
Hamburg

Plant 1100
Berlin

Plant 1200
Dresden

Plant 1300
Frankfurt

Plant 1400
Stuttgart

IDES Purchasing in Germany

Plant 1000
Hamburg

Plant 1100
Berlin

Plant 1200
Dresden

Plant 1300
Frankfurt

Plant 1400
Stuttgart

Purchasing organization 1000 purchases for...

Purchasing organization
1000 IDES Germany

Purchasing
is posted in...

CC 1000
IDES Germany

Purchasing Data in the Vendor

Account definition
Master Record
at client level
Vendor X
General
data

PLUS

Company codespecific settings

CC 1000

Vendor X in company code 1000

PLUS

Purchasing
organizationspecific settings
PO 1000

Vendor X in purchasing
organization 1000

Three-Stage Verification
Goods receipt
Material stock or
(Standard)
consumption
Purchase order
Material
document

MM
Purchase
order

Goods
receipt

Document

Line items
Material
GR/IR

FI

MM

GR/IR

Order
amount

FI
No document

Invoice receipt
Invoice
verification
document

MM

Document
Line items
GR/IR
Vendor
Tax

FI

Vendor
2

Presentation:
Presentation:
Closing Operations in Accounts
Closing Payable
Operations in

Accounts Payable

Overview: Accounts Payable closing operations

Balance confirmations
Foreign currency valuation
Reclassification of payables

Overview: Accounts
Payable
Technical/organizational tasks
Legal tasks
Closing Operations
Start of new fiscal year

Run balance carry forward prog.

Block posting periods for
vendors
Open special periods for
vendors

Send balance confirmations

Evaluate response
Valuate foreign currencies

Reconciliation
Documents - Trans. figures
Affiliated companies

Carry out reclassification

Close special periods for vendors

Time line

Balance ConfirmationsVendors

Accounting

Lists

Balance confirmations

Reply
Check
list
Results
table

Checkpoint

Letter
Reply

Foreign Currency Liabilities

Valuation
& equity
P&L

Balance Sheet (loc.crcy UNI)

Unrealized Loss Expense

...

100 UNI

- Payables

1100 UNI
Payables
500 USD
1000 UNI

Vendor
500 USD
1000 UNI
Valuation
difference

100 UNI

FX Adjustment account
100 UNI

Assets

Reclassify
Payables
...

...
- Receivables

Vendors with
debit balance
1000

Balance Sheet

Liabilities & equity

- Payables
- with remaining term < 1 year

Payables
1000

2000 RT < 1 yr
3000 RT 1-5 yr
4000 RT > 5 yr

- with remaining term 1-5 years

2000

Adjustment
3000 1000
4000
3000

RT 1-5 years

3000
- with remaining term >5 years
RT >5 years

4000

4000

Self-Study: Vendor Master Data

At the conclusionin
of this
FItopic, you will be able to:
Create a list of vendors
Maintain vendor master data in FI

Self-Study: Accounting
Transactions Within a Period
At the conclusion of this topic, you will be able to:
Post vendor invoices in FI
Create a recurring entry document and generate
recurring entries
Post an outgoing payment manually and print a
check
Carry out automatic payments
Monitor vendor accounts

Self-Study: Accounts Payable

At the
Closing
conclusion ofOperations
this unit, you will be able to:
Print balance confirmations

Unit Summary
You are now able to:
Describe how accounts payable accounting is set up
in the R/3 System
Maintain and view vendor master data
Complete accounting transactions within a period in
Accounts Payable
Describe how Accounts Payable is integrated with
Materials Management
Describe how SAP supports the financial statement
preparations in Accounts Payable

Accounts
Receivable
Contents:
Master Data in Accounts Receivable
Daily Accounting Transactions in Accounts
Receivable including an Easy Web Transaction
Integration with Sales and Distribution
Credit Management
Closing Operations in Accounts Receivable

Accounts Receivable: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Describe how accounts receivable accounting is set
up in the R/3 System
Maintain and view customer master data
Complete accounting transactions within a period in
Accounts Receivable
Describe how Accounts Receivable is integrated with
Sales and Distribution
Use the functions of credit management
Describe how SAP supports the financial statement
preparations in Accounts Receivable

Overview Diagram: Accounts

Receivable
CO

FIBL

MM

FIAP

FIAA

FITV

FIGL

General
Ledger

Balance Sheet
...

...
P&L
...

FIAR

SD

Accounts Receivable: Business

Accounting transactions
concerning customers are
Scenario
broken down in Accounts Receivable. Here, the open
customer items are managed, monitored, and processed
in special customer accounts.
Open items can either be posted directly in FI or
integrated via Sales and Distribution.
The IDES credit department monitors whether
customers stay within their credit limits.
For financial statement preparation, the open customer
items have to be adjusted for bad debt expense
estimates.

Presentation:
Presentation:
Master Data in Accounts
Master Data
in
Accounts
Receivable

Receivable

Account definitions and company

code-specific settings
Account groups

Customer Account in SAP FI

Customer X
General
Data

PLUS

Account definition
at client level

PLUS

Company codespecific settings

Company codespecific settings

CC 1000

CC 2000

Customer X in company code 1000

Customer X in company code 2000

Accounts Receivable

Customer
Account
Groups
for
Customers
accounts

Cust
C

000000-099999

100000-199999

Company code
data

Dom.
200000-299999

For.
300000-399999

Sales area
data

General
data

One-time

400000-499999

0001

500000-599999

...
600000-699999

Account groups

Account 001111

Cust
000000-099999

unt
Acco
p
grou

Presentation:
Presentation:
Accounting
DailyDaily
Accounting
Transactions in
Accounts Receivable
Transactions
in Accounts
Invoices, credit memos

Receivable
Payment differences
Automatic dunning
Correspondence

Enjoy Invoice/Credit Memo

Entry
Information
Transaction Invoice/credit memo

Header and
customer data

Templates

G/L account items

area

Incoming Payments
Complete payment

Minor payment difference

(within tolerances)

Greater payment difference

(outside tolerances)

Post partial payment

Generate residual item

Customer

Customer

8000

5000

Invoice reference
to open item

Partial
payment
Residual
item

8000
3000

5000

Applying Cash - Easy Web

Transactions
Vendor Sends E:mail To Customer Asking For
Details On How To Apply Cash

Customer Accesses Vendors R/3 System via

Easy Web Transaction

Customer Chooses Invoices To Apply Cash To

Customer Sends E:mail To Vendor Informing Of

Decision On Cash Application

Vendor Reviews E:mail And Clears Open Items In

R/3 System

Access to R/3-System via

internet and ITS
Vendor

Customer

Easy Web Transaction (EWT)

R/3-System

Web
Browser

ITS
Internet

Selecting Functions
items for dunning
Dunning

4
Calculating dunning levels

Calculating dunning charges and

dunning interest
Issuing dunning notices
..........
..........
..........

Managing dunning history

Individual dunning notice

Mass processing by the

dunning program

Dunning
Procedure
Most of the settings for dunning are made in the
"dunning procedure". You can access the dunning
procedure directly from the application.
Customer
Company code
Dunning data

Correspondence

Dunning procedure

0001
Dunning
procedure

Parameters
03.01.XXXX

Run date
Identification
Status

Account
Account
Account

Maintain parameters

C or V
10
...

AC200

20
...

Parameters have been entered

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Dunning03.01.XXXX
Run

Run date
Identification
Status

Account
Account
Account

Maintain parameters

C or V
10
...

AC200

20
...

Parameters have been entered

Schedule dunning run
Dunning run has finished

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Changing
Run datethe Dunning
03.01.XXXX Proposal
Identification
Status

Account
Account
Account

Maintain parameters

C or V
10
...

AC200

20
...

Parameters have been entered

Schedule dunning run
Dunning run has finished
Change dunning notices
Dunning data has been changed

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Printing
Notices
Run date Dunning
03.01.XXXX
Identification
Status

Account
Account
Account

Maintain parameters

C or V
10
...

AC200

20
...

Parameters have been entered

Schedule dunning run
Dunning run has finished
Change dunning notices
Dunning data has been changed
Start printing dunning notices
Printing of dunning notices has finished

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Correspondence
Correspondence requests

Standard letter

Internal documents

Periodic account statement

Mass request
selection program

Individual request
manual

Individual request
automatic

Open item list

Account statement
Individual
correspondence

...

Correspondence
requests

Trigger program
Print programs

Bill of exchange
charges statement
Payment notice

Accounts Receivable Information

Due date analysis
System
Payment history

Views of the A/R Information System

Currency
Overdue
DSO

Create
evaluations

SAP database

Display
evaluations

analysis

items

analysis

Terms

offered/
terms taken

Presentation:
Presentation:

Integration
Sales
Integrationwith
with Sales
andand
Distribution
Distribution
Sales organization, distribution channel,
division
SD view of the customer master record
Sales, shipping, billing

IDES Distribution Chains in

IDES Distribution Chains in
Germany
Germany
Company code 1000
Germany

A
AA

Sales organization
1000 Frankfurt

A
AA

Distribution channel
10 Fin.cust.sales
Distribution channel
12 Resellers
Distribution channel
14 Service
Distribution channel
16 Factory sales

Sales organization
1020 Berlin

Distribution channel
20 Store chains
Distribution channel
22 Indust.customers
Distribution channel
24 Pharmaceutical customers

Sales for IDES Plant Hamburg

Company code 1000

Germany

Plant 1000
Hamburg

A
AA

... sells goods

from ...

... posts the

sale in ...

Sales organization
1000 Frankfurt

A
AA

Distribution channel
10 Final customer
sales
Distribution chain 1000 10

Sales organization
1000 Frankfurt
Distribution channel
12 Reseller
Distribution chain 1000 12

Divisions
Divisions
Division 02
Motorcycles

Division 03
Paints
Material

Division 05
Foods

Sales Areas
Divisions

Sales area 1000

10 02
02

A
AA

Sales organization
1000 Frankfurt
Distribution channel
10 Final customer
sales
Distribution chain 1000 10

Sales area 1000

10 03
03

Sales area 1000

10 05
05

Sales Area Data in the Customer

Account definition
Master Record
at client level
Customer X
General
data

PLUS

Company codespecific settings

CC 1000

Customer X in company code 1000

PLUS

Sales areaspecific settings

Sales area
1000-10-10

Customer X in
sales area 1000-10-10

SD
FI
Sales
Process
Sales

Sales
order

No document

Shipping
Outbound delivery
Outbound
delivery

Transfer order

Goods issue
Goods
issue

Picking

SD

MM
SD
Billing

Billing
document

FI
Invoice
Line items
...
...

Document
Line items
...
...

Presentation:
Presentation:
Credit Management

Credit Management
Credit control area
Credit management master data
Credit control

IDES
Credit
Control
Area
6000
5000
1000

6000
Mexico

5000
Japan
2000
United Kingdom

2300
Spain

3000
1000
Germany

3000
USA

4000
Canada

2100
Portugal
2200
France

Credit Management
Master
Credit management
master record
Record
Overview

Customer
master record

General
data

Credit control
area data
1000

Credit control
area data
3000

Credit Control
Process
Credit

Sales
order

control

Rejection

Order block

Review
Further processing
No

Release?

Yes

Delivery

Billing d
...

Presentation:
Presentation:

Closing
Operations
in
Closing
Operations
in Accounts
Receivable
Accounts
Receivable
Overview: Accounts
Receivable closing
operations

Value adjustments

Overview: Accounts
Receivable Closing Operations
Legal tasks

Start of new fiscal year

Send balance confirmations

Evaluate response
Valuate foreign currencies

Technical/organizational tasks

Run balance carry forward prog.

Block posting periods for
customers
Open special periods for
customers
Reconciliation
Documents Trans. figures
Affiliated companies

Value adjustments
Carry out reclassification
Close special periods for
customers

Time line

Value Run
Adjustments:
Parameters
date
03.01.XXXX

Document

Account
Account
Account

Identification

C or V
10
...

20
...

AC200

Status
Maintain parameters
Parameters have been entered

Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Valuation
Run
03.01.XXXX

Run date
Identification

Account
Account
Account
C or V
10
...

20
...

AC200

Status
Maintain parameters
Parameters have been entered
Schedule valuation run
Valuation run has finished

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Transfer
03.01.XXXX

Run date
Identification

Account
Account
Account
C or V
10
...

20
...

AC200

Status
Maintain parameters
Parameters have been entered

Post the valuation

in the general
ledger

Adjustment
X
Bad Debt Expense
X

Schedule valuation run

Valuation run has finished
Schedule transfer
Transfer has finished

Enter valuation in
valuated items

Document
Document
Items
PK ...
Document
Items
PK
...
PK... ...
Line
PK items
...
PK... ...
PK ...
...

Self-Study: Customer Master

At the conclusion
Data
of this
intopic,
FIyou will be able to:
Maintain customer master data in FI

Self-Study: Accounting
Transactions Within a Period
At the conclusion of this topic, you will be able to:
Maintain customer documents
Manually post an incoming payment with a payment
difference
Request correspondence
Monitor customer accounts
Use the Accounts Receivable information system

Self-Study: Integration with

AtSales
the conclusion
andofDistribution
this topic, you will be able to:
Describe and carry out a simple sales process in SD,
and explain its effects on Financial Accounting

Self-Study: Credit Management

At the conclusion of this self-study topic, you will
be able to:

Maintain credit management master data

Check and release locked SD documents

Self-Study: Accounts
Receivable Closing Operations
At the conclusion of this topic, you will be able to:

Post value adjustments

Unit Summary
You are now able to:
Describe how accounts receivable accounting is set
up in the R/3 System
Maintain and view customer master data
Complete accounting transactions within a period in
Accounts Receivable
Describe how Accounts Receivable is integrated
with Sales and Distribution
Use the functions of credit management
Describe how SAP supports the financial statement
preparations in Accounts Receivable

Contents:

Asset Accounting

Asset Master Data

Asset
Master Data
Standard Accounting Transactions in Asset
Standard
Accounting Accounting Transactions in Asset
Accounting
Closing Procedures in Asset Accounting
Closing Procedures in Asset Accounting

Asset Accounting: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Maintain asset master data
Post asset transactions
Determine and post depreciation
Describe how SAP supports closing procedures in
Asset Accounting

Overview Diagram: Asset

Accounting
FIBL

MM

FIAP

FIAA

FITV

FIGL

General
Ledger

Balance sheet
...

...
P&L
...

CO

FIAR

SD

Asset Accounting: Business

Accounting transactions
relating to assets are broken
Scenario
down in Asset Accounting. Here, the adjustments to the
values of assets are managed, monitored, and
processed in special asset accounts.
Asset transactions can either be posted in FI or from
Materials Management, if integrated.
For financial statement preparation, the values of
assets have to be checked and adjusted.

Presentation:
Presentation:
Asset Master Data

Asset Master Data

Asset classes
Depreciation areas

Assets in FI Organizational Units

Company
code

Asset 1

Asset 2

Asset 3

Business
area A

Business
area B

Business
area C

Accounts for buildings

Asset Class

Asset 001111

1000
000000-099999

Asset Accounting

1000
C

000000-099999

t
As s e
s
clas

Buildings

100000-199999

2000
200000-299999

3000

Machinery

Standard assets

Business equipment

300000-399999

4000

Assets under construction

5000

Low-value assets

400000-499999

500000-599999

...
600000-699999

Depreciation
Areas
Asset xy in year
2000
Asset value

Book
Depreciation

Depreciation

Remaining value

100 000

40 000

60 000

100 000

40 000

60 000

Cost
accounting

100 000

10 000

90 000

Parallel
valuation

100 000

10 000

90 000

Legal

Control Data in Depreciation

Areas

For example, depreciation area: book depreciation

Depreciation key
Estimated life

What should be depreciated?

Years, months

Normal depreciation
start date

Calendar

01
Jan

When was the asset placed

in service?

Should higher replacement

costs be determined each year?

Index
Previous usage

How long will the asset be used?

Years, months

How long has the asset already

been in service?

Depreciation
areas

Account Determination
Book
Depreciation

Balance
sheet
accounts

Depreciation
accounts

Asset X
Account
determination

Cost
accounting

Parallel
depreciation

Cost
accounting
depreciation
accounts
Balance
sheet
accounts
e.g. for IAS
Depreciation
accounts
e.g. for IAS

Group Assets and Sub-Numbers

Group
asset

3000 / 0000

Assets
1000 / 0000

2000 / 0000

Asset sub-numbers
1000 / 0100

1000 / 0200

Presentation:
Presentation:
Standard
Accounting
Daily Accounting
Transactions
in inAsset
Transactions
Transaction types
Asset
Accounting
Accounting
Asset transactions
Unplanned depreciation
Assets under construction
Asset Explorer

Transaction Type

Asset posting
such as acquisition, asset retirement, allocation, depreciation,
appreciation

Asset history sheet

Book values
Acquisit
begin of fiscal year ions

Posting keys 70/75

Transation type xxx

DM
$

Retire
ment

+ -

Transfers Depreciation Book values

end of fiscal year

DM
Depr.

Asset Transactions
Asset transaction using

Assets

General ledger

Asset

Clearing

100

100

Assets

Vendors

Asset

Vendor

100

Asset transaction integrated

with accounts payable or
accounts receivable

100

Assets

Vendors

Asset

Vendor

100

(non-integrated) clearing
accounts

100

MM

Asset transaction from MM

Unplanned
Depreciation
Transaction
type for unplanned
depreciation

Asset xy in year 2000 -- Plan values

...
Book
Depreciation
Legal

Unplanned Depreciation
40 000
40 000

Cost
accounting

10 000

Parallel
valuation

10 000

...

Asset 1
Assets Under Construction
IM
In
or ves
de tm
rs en
t

40%

Assets under
construction

o
r
ns
o
i
sit
i
qu
c
ta
e
s
As

FIAA

60
%

Settlement of
asset under
construction
according to
distribution rule
Asset 2

Selection from
asset and year
Asset
Explorer

Planned values

Book values

Selection of
depreciation
area

Depreciation
parameters

Transactions
in fiscal year

Overview:
posted/
planned
depreciation

Tab

Presentation:
Presentation:
Closing Procedures in Asset
ClosingAccounting
Procedures in

Asset Accounting
Inventory

Depreciation
posting run
Asset history
sheet

Overview: AssetTechnical/organizational
Closing tasks

Legal tasks

End of year
Beginning of new fiscal year
Reconciliation FI-AA -- G/L
Take inventory, post
corrections as needed
Depreciation posting run
Periodic posting to blnce sht acct
Year-end closing
Create asset history sheet

Time line

Asset Accounting

Inventory
Inventory
list

Inventory
Inventory
list

Make corrections

Depreciation Posting Run

FIAA

FIGL

Cost accounting
Planned
depreciation
Parallel depreciation
Planned
depreciation

Posted
depreciation

Posted
depreciation

Posted
depreciation

Process batch input

Planned
depreciation

Depreciation posting run

Book depreciation
Depreciation
accounts
book
depreciation

Cost
accounting
depreciation
accounts

Depreciation
accounts
e.g. for IAS

Asset History Sheet

Book value
Acquisitions
Postings
Depreciation
start of f. year
Retirements

DM

Book value
end of f. year

DM
+

Dep.

Self-Study: Asset Master Data

At the conclusion of this self-study topic, you will
be able to:
Maintain asset master data
Describe the role of depreciation areas

Self-Study: Daily Accounting

At the conclusion
Transactions
of this self-study topic, you will
be able to:

Post an asset acquisition

Schedule Unplanned depreciation
Display transactions affecting the value of an
asset
Post the retirement of a transaction

Self-Study: Asset Closing

At the conclusion of this self-study topic, you will

be able to:

Print inventory lists

Create asset history sheets

Unit Summary
You are now able to:
Maintain asset master data
Post asset transactions
Describe how SAP supports closing procedures in
Asset Accounting

Travel
Management
Contents:
Master Data in Travel Management
Accounting Transactions in Travel
Management

Travel Management: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Maintain travel
privileges
Plan trips
Enter trip costs

Overview Diagram: Travel

Management

CO

FIBL

MM

FIAP

FIAA

FITV

FIGL

General
ledger

Balance sheet
...

...
P&L
...

FIAR

SD

Travel Management: Business

Travel management is used to efficiently plan travel, to
Scenario
collect the travel information as easily as possible, and
to calculate and post the trip costs and trip
reimbursement amounts.
The trip expenditures are transferred from Travel
Management to FI, and the reimbursement amount
could, for example, be paid to the employee by the
accounts payable department.

Presentation:
Presentation:
Master
inTravel
Travel
MasterData
Data in
Management
Management
Setting Up Personnel Master Data

A/P Master Records for Employees

Personnel Master Data in HR and

Trip Cost Mini Master Record in FI-TV
in
FI-TV
(Completed)
Organizational
assignment

Personal
information

Addresses

Personnel number
1000

Travel
preferences

Contract
elements

personnel
actions

Leave
entitlement

Planned
work
time

HR master record

Basic
pay

Bank
information

Travel
privileges

... and many

additional
Infotypes

Vendor Master Record for an

FIFIEmployee
AP
TV
Personnel number
1000

Vendor X
Personnel
number: 1000

Report and
batch input

Infotypes

Presentation:
Presentation:

Accounting
Transactions
in
Accounting Transactions
in Travel
Management
Travel Management
Enter travel information
Enter travel costs
Transfer travel data to FI

Name of
employee

Travel Manager (ENJOY)

Travel
Travel requests
Travel plans
Travel expenses
Creating travel objects
or
Detail view of a travel object
Overview
of created
travel objects

Travel Expenses

Travel
request

Open
travel
expenses

Travel
plans

Simulation

Vendor
x
Approval

Calculation

Transfer
to FI

Travel expense
x

Self-Study: Master Data in Travel

At the conclusion
Management
of this self-study topic, you will
be able to:

Maintain travel privileges in HR master data

Automatically create vendor master records for
employees

Self-Study: Accounting
Transactions in Travel
At the conclusion of this self-study topic, you will
be able to:Management
Enter travel costs
Transfer travel data to FI

Unit Summary
You are now able to:
Maintain travel privileges
Enter travel costs
Transfer travel information expense
information to FI

Contents:

Bank Accounting

Master Data in Bank Accounting

Accounting Transactions in Bank
Accounting

Bank Accounting: Unit

Objectives
At the conclusion
of this unit, you will be able to:
Maintain the bank directory
Process various accounting
transactions in bank accounting

Overview Diagram: Bank

Accounting
FIBL

MM

FIAP

FIAA

FITV

FIGL

General
ledger

Balance sheet
...

...
P&L
...

CO

FIAR

SD

Bank Accounting: Business

All accounting
transactions affecting incoming or
Scenario
outgoing payments can be completed centrally in
Bank Accounting.
Bank Accounting is, however, not a true subsidiary
ledger, like A/P, A/R, and Asset Accounting, since it
does not have its own set of sub-ledger accounts.
Rather, it posts directly to G/L accounts.

Presentation:
Presentation:
Master
inAccounting
Bank
Master
Data Data
in Bank

Accounting
Bank master
records

Bank G/L accounts

Bank Directory
Bank master records in
the bank directory

Client
level

Country
Bank key

Bank details in
customer and vendor master records
Client
level

Address...

Customer / Vendor
Bank details
Country Bank key Account
Bank type

Tax info..

Banks

Direct debit

Bank G/L accounts - master data

Bank Accounts
Account number
Account control
Account currency
Bank account in the SAP System
House bank ID
Acct ID

Bank

Bank account
at house bank

Bank/fin. details
House bank
Acct ID

Presentation:
Presentation:
Accounting Transactions in Bank
Accounting
Transactions
in
Accounting

Bank Accounting
Cash journals

Check deposits
Lockbox
Account statements
Check management

Cash Journals
Company code xxxx

Cash 0001

Cash 0002

Cash 0003

Cash journal
0001

Cash journal
0002

Cash journal
0003

Cash Journal Transaction

(ENJOY)Balance display

Data selection

for display period

Accounting transactions
(Cash in / cash out)

Cash
X

Types of Cash
Journal
Incoming payment to bank account
Transactions
Bank clearing
X

Cash

Bank clearing
X

Cash

X
Customer

X
Cash

Vendor
X

Cash

X
Revenue

X
Cash

Expense
X

Outgoing payment from bank account

Customer payment

Vendor payment

Revenue posting

Expense posting

Bo
b

Processing Incoming Checks

M
rl
Ka
r
Ka
Ka

CC 1000
Germany
Checks and
deposit slip

Bank

rl

r
ei e

i er
Me

i er
Me

Creating a check
deposit slip and
posting the checks
received

Jo

Bo

ne
s
bJ
on
Bo
b

es

Jo

ne

Bank

Account
statement

Collecting the money

and posting the
incoming cash

Creating a
lockbox file

Lockbox file

CC 3000
USA

Posting lockbox
data

Electronic
entry

Inventory
Check deposit list

Depositing Checks

Manual entry
Manual postprocessing

Batch input session

or direct posting

Posting a Check Deposit

Customer
OI

Check clearing

Open
Item

Subledger
accounting
session

Check receipt

Bank ledger
accounting
session

Lockbox
Customer
OI

Lockbox
file
Data
transfer
House
bank

Amounts
and
payment
information

Import

Check receipt
1

2. Subledger Session

Bank
2

1. Bank Session

Bank Account Statement

House
bank

account
statement
file

Manual
entry

Import

Account statements in
bank-data memory

Data transfer
Batch input session
or direct posting

Print account
statement

Incoming and Outgoing Checks

Outgoing checks
Bank

Outgoing checks

Account statement bank

accounting session
or check cashing

Vendor

OI

Payment program

Open
item

Incoming checks
Customer
OI

Open
item

Incoming checks
1

Depositing checks
or lockbox

Bank
2

Account statement
Bank accounting session
or lockbox

Outgoing bank transfers

Bank
Transfers
Outgoing Wires

Bank
2

Account statement
Bank accounting session

Vendor
1

OI

Payment program

Open
item

Incoming bank transfers

Customer
OI

Open
item

Incoming Wires
2

Account statement
subledger
accounting
session

Bank
1

Account statement
bank accounting
session

Managing
Outgoing
Checks
... Submittal of
check to bank

House
bank

Vendor

Check register
Check 1000
Check 2000
...

Bank

Outgoing check
2

Vendor
1

Payment program

..sends check to house bank

Vendor's
bank

Bob Jones

Payment
method C
1

OI

Check extract
Cashed checks list / file

CC 3000
USA

Self-Study: Master Data in Bank

At the conclusion
Accounting
of this self-study topic, you will
be able to:

Maintain the bank directory

Describe the relationship of G/L accounts to bank
accounts

Self-Study: Accounting
At the conclusion
Transactions
of this self-study topic, you will
be able to:

Enter and post transactions in a cash journal

Create and process a check deposit slip

Unit Summary
You are now able to:
Maintain the bank directory
Process various accounting
transactions in Bank Accounting

Preparing
Financial
Statements
Contents:
Closing Procedures in the
General Ledger
Cost-of-Sales Accounting
Consolidation

Preparing Financial Statements:

Unit Objectives
At the conclusion
of this unit, you will be able to:
Describe the basic process for creating financial
statements
Describe how R/3 supports the preparation of
financial statements in FI-GL
Describe how a profit and loss statement can be
created based on cost-of-sales accounting
Name the various options for consolidation in R/3

Overview Diagram: Preparing

Financial Statements
CO

FIBL

MM

FIAP

FIAA

FITV

FIGL

General
Hauptbuch
ledger

Balance sheet
...

...
P&L
...

FIAR

SD

Preparing Financial Statements:

At the
Business
end of the fiscalScenario
year, the companies of the
IDES group have to create financial statements
based on the requirements of their respective
countries.

The profit and loss statement of many companies is

set up based on period accounting, whereas other
companies used cost-of-sales accounting.
The group is also required to prepare a group
financial statement. This requires the completion of
consolidation measures.

Closing Procedures in the

General Ledger
Presentation:

Closing Procedures in the

General Ledger
Schedule Manager

Overview: General ledger closing

Accruals/deferrals, GR/IR analysis
Balance audit trail, creating financial
statements
Reporting

Task plan
Task groups
Tasks

Schedule Manager
Monthly
overview

Daily overview

Overview: General Ledger

Technical/organizational tasks
Legal tasks
Closing
Beginning of new fiscal year

Foreign currency valuation

of open items and liquid assets
Accruals/deferrals

Balance carry forward program

Block posting periods
for G/L accounts
Open special periods
for G/L accounts
Technical reconciliation

GR/IR analysis
Balance sheet / P&L adjustment
Balance audit trail

Close special periods

for G/L accounts

Creation of financial statements

Reporting

Time line

Accruals/Deferrals for Revenues

Example: Accrual of expenses
& Expenses
Invoice
120

10

10

10

10

10

10

10

10

10

10

10

Expenses
Periods
Anticipated
accruals/deferrals

Transitory
accrual/deferrals

Reference: Recurring entry original document

Accruals Recurring entry program

First posting
01/01/XX
Last posting
06/01/XX
Next posting
02/01/XX
Interval in months:
1
Line items
40 Expense
10
50 Other payables
/reserves
10-

Accounting period:
01.02.XX - 29.02.XX

Batch input

Actual posting
Expense
10

Other
payables/res.
10
10
...

Next posting
on 03/.01.XX

from 01/01/XX
from 02/01/XX

Balance
Sheet

GR/IR Analysis

Balance
Sheet

Assets

Liabilities & equity

...

...

Billed but not

received

Shipped but not

billed

20

20
or

Appendix

Appendix

GR/IR account
100
80

GR/IR account
80
100

GR/IR correction

GR/IR correction

20

20

Balance Audit Trail

Periodic

Database

Working
file

Yearly

Journal
Account
Balance carry
forward
... Line items
Account balance

Preparing Financial Statements

Company code
financial
for
Period
Accounting
Financial statement versions
statements
CAUS
Fin. statement USA
GKR
Statement Germany
INT
Financial statement
IDES

Business area
financial
statements

Operating chart
of accounts

Country-specific
chart of accounts

Reporting
Company code
reporting

Tax
authority

Law

Consolidated report (EU)

VAT tax reports

Other legally required reports

Cost of Sales Accounting

Presentation:

Cost of Sales Accounting

Functional areas

Cost of sales accounting

ledger

Period Accounting

P&L based on
period accounting
Sales revenue

+/- Changes to inventory

Total result for period

= Operating result (gross)

Material expenses
Personnel costs
+ Depreciation
+ Other business expenses
=Total expenses
Net operating profit

Total costs for period

broken down by cost type

Cost of sales accounting

P&L based on cost of

sales accounting
Sales revenue
= Operating result (gross)

Revenue for period

Manufacturing cost of sales

+ Sales costs
+ Administrative costs
+ R&D
+ Production costs
= Cost of sales
Net operating profit

Cost of sales for the period

broken down by functional area

Derivation
of
Functional
Area
Document
Line items
Account
40
50

Functional area

Expense
0400
Balance sheet acct

Manual
Entry

Co object
1000
10-

Master record of CO object Master record

of P&L
account

Amount
10

Substitution

Cost of Sales Accounting Ledger

FIGL

General
Ledger

FIGL

G/L account

G/L account
1000
Mechanical eng.
2000
Building construct.

Transaction figures
per
business area

3000
Automotive

Cost of sales
accounting
ledger

300
Sales
400
Management

Transaction figures
per
business area

500
Research

GLT0

GLFUNCT

Consolidation
Presentation:

Consolidation
EC-CS, SEM-BCS

EC-CS: Data Flow

EIS
Executive
Information
System

CO-PA
CO-PA
HR
HR

BP
Business
Planning

EC-CS Consolidation View

FI DataConsolidation
unit =
company/business area

PCA Data KE
=Company/
profit center

EC-PCA
Profit Center Accounting
Profit center, company code

FI-GL Accounting
SD
SD
MM
MM

B/S accounts
B/S accounts
P&L accounts
P&LCO
accounts
and
objects
and CO objects

Assets
Receivables

WIP
Inventory

Payables

Other

CO - Controlling
Cost center
assignment project

View
(Consolidation type)

Business
area

Company

EC-CS: Organizational Units

Hierarchy

Per ownership

Consolidation
group (part of
group company)

Per region

World

North America
Consolidation
United
unit
States
(company)

Company code

Profit
center

3000
USA

Europe

Canada

Germany

Great
Britain

France

4000
Canada

1000
Germany

2000
England

2200
France

Status MonitorTasks
Hierarchy of

Total

groups/units

status Data transfer

Validation

Conversion

-- Segments
++ Cons.goods Non-food
-- Pharma
++ USA
++ Germany
++ Australia
++

Electronic

++

Other
Milestone

...

Consolidation

Data Transfer to EC-CS

CO

Cost elements

FI
Country
chart

Group-

Direct update

chart of
Operating"

Rollup

of accounts

:1
(legal require.) 1 1:1

Balance sheet

EC-CS

accounts

chart of
accounts

chart of accounts

P&L

1
N: :1
N
N:1

Cash flow

Financial
statement
version

Statistical items

Postings

Key figures

B/S
P&L

B/S
P&L

Operating sender systems

Periodic
extract

Consolidate
d
financial
statements

SAP Consolidation Future

Development
SAP
consolidation
engine

R/3
OLTP structures
fixed

Value oriented group

control functions

BW
OLAP structures

partially
flexible

EC-CS
Consolidation

SEM-BCS
Business Consolidation

SAP Strategic Enterprise

SAP SEM
BPS: Connection between strategic
Management
planning and enterprise planning/
simulation
CPM: Balanced scorecards, Management
cockpit, Key figure systems
SRM: Inclusion of stakeholder
expectations in company goals
BCS: Legal and management
consolidation with the press of a button
BIC: Automatic information collection
from external and internal company data
BW: Integration of strategic, operative
information and financial data

Stakeholder
relationship
Corporate management
(SRM)
performance
monitor
(CPM)

Business
Consolidation
(BCS)

Business
planning &
simulation
(BPS)

Business
Information
Collection
(BIC)

BW

Self-Study: Closing
Procedures in General Ledger
At the conclusion of this self-study topic, you will
be able to:
Complete accruals/deferrals
Analyze the GR/IR clearing account
Run the financial statement program

Self-Study: Cost of Sales

At the end ofAccounting
this self-study topic, you will be able
to:

Explain the need and the role of the functional area

Start the program that creates a profit and loss
statement based on cost of sales accounting

Unit Summary
You are now able to:
Describe the main steps in the closing process
Describe how R/3 supports you when creating
financial statements in FI-GL
Describe how you can create profit and loss
statements based on cost of sales accounting
Name the various options for consolidation in R/3

Contents:

Summary

Overview: Organizational Elements in

Accounting
Overview: Organizational Elements in
Logistics
Recommendations for Enhancing
Understanding of Material

Overview: Organizational
Operating
ElementsConcern
in Accounting
Controlling
area

Controlling
area
Business
areas

Company codes

Overview: Organizational
Elements in Logistics

Divisions

... purchased for ...

... purchased from ...

A
A A

Purchasing
organization

Plant

Sales
organization

Distribution
channel
Distribution chain

Course Objectives

You should be able to:

Explain the roles of the various applications in

Financial Accounting
Explain how the Financial Accounting application

modules relate to each other

Perform typical accounting transactions in the

application components of Financial Accounting

Recommended Follow-up
AC200 General Ledger
and Business Partner
Courses
Configuration

AC205 Financial Closing

AC270 Travel Management
AC305 Asset Accounting
AC805 Cash Management

Increasing Understanding of
Repeat the exercisesMaterial
at your own company, using the
IDES data or your own data.

Read the online documentation.

Read the release notes.
Read the notes in this manual

Appendix
Contents:
Posting tips
Special Purpose Ledger
Glossary
Menu paths

Contents:

Posting Tips

Reference documents
Set/hold data
Parameter IDs
Document parking
Validations and substitutions
Report variants

Simplifying
Postings
Reference document
Sample document
Hold/Set data
Number 087234098

Sample doc. No. 255

Line items:

Line items:

PK
40
50
50

Account
123000
345560
907902

PK
40
50
50

Amount
5000
2000
3000

Header:

Account
123000
345560
907902

Header & line items:

Co.Code: 0001 01/23/95

Amount
5000
2000
3000

23.01.1995

PK
40

Comp. code: 0001

Line items:
PK
40
50
50

Account
123000
345560
907902

Amount
5000
2000
3000

Account
123000

Posted
document

Amount
5000

Posting Using Reference

Document # 1 (Reference document):
Documents
Header:

01/19/1995

Comp. code: 0001

Line items:
PK
40
50
50

Account
123000
345560
907902

Amount
5000
2000
3000

Document # 2:
Header:

01/23/1995

Comp. Code: 0001

Line items:
PK
40
50
50

Account
123000
345560
907902

Amount
5000
2000
3000

G/L
Quick
Entry
of
G/L
Line
Screen Variants
Items
SAP01 Standard 1 line
Line items:
PK
40
40
50

Account
415000
415000
113100

Amount St
5000
i0
4000
i0
9000

BA
Cst Cntr
9900 3200
990
310

Order PK
3000
3000
3000

Quick entry - Acct., Cost Ctr, Amount

Line items:
PK
40
50
50

Account
123000
345560
907902

Cost center Amount

546
5000
546
2000
556
3000

The user selects a screen

variant that meets his/her
requirements.

Account
assignment model Model
Account
Assignment
Account assignment model 9889

Items:
PK
40
50
50

Account
123000
345560
907902

Amount
5000
2000
3000

Posted document
Header:

1/ 21/1995

Company code: 0001

Items:
PK
40
50
50

Account
123000
345560
907902

Amount
5000
2000
3000

Parameter IDs

Maintenance of user parameters

PID

Parameter value

Short text

BUK

1000

Company code

Initial screen Create G/L Account

Account number

Company code

1000
1000

Template
Account number
Company code

Document Parking
Document parking
Account

470000

Amount

1000

Cost center

???
Park

Document number: 505021

Transaction figures not updated
User: MacDonald

Posting a Parked Document

Parked
Parked document:
document: 505021
505021

Document
Document completed/posted
completed/posted

Account

470000

Account

470000

Amount

1000

Amount

1000

Cost center

???

Cost center

2000

Park

Post
Posted document number: 505021
Transaction figures updated

Validation

Validation improves the

control of the data
integrity!

Is the account /
cost center
combination
valid?

Account = Heat

Cost ctr. = 05

Account = Heat

Cost ctr. = 01

Validations are completed using the

criteria IF, THEN, ELSE !

A Substitution is the process of

replacing values when they are
entered into the R/3 System

Substitution

Substitutions are completed prior to

the validation (have priority)
No error messages are output during
substitution
Substitutions are transparent for the
user entering the data
Asset 1 cost center 2
Asset 2 cost center 3
Asset 3 cost center 4

All assets in cost centers 2

to 4 are posted to cost
center 5.

Report Variants

A report variant provides a way of storing predefined selection

criteria for a report.
An individual report can have multiple report variants defined for
it. However, an individual variant can be used for only one report.
Variants are required for reports run in background.
Report variants allow standardized report settings in order to
provide consistent report output. They are also helpful when
executing reports which require complex data selection criteria.

Special
Purpose
Ledger
Contents:
Set up of Special Purpose Ledger
Reporting capabilities in the Special Purpose Ledger

Customer-Defined Special
CO
SD
Purpose
Ledgers
FI
Ext. data
MM

Special Purpose
Ledger

Adjustment posting

Customer-defined Special Purpose Ledgers are a collection of information

from other R/3 application components (FI, MM, CO, SD), external data
transfers and FI-SL adjustment postings in customer-defined tables

Special Purpose Ledger and

Reporting
Special Purpose Ledger

XXXXX XXXXXXXXX

If data is collected in the customer-defined ledgers, you can

use the Report Writer and Report Painter to create your own
specific reports

The Structure of FI-SL Reporting

using Report

General Ledger
ASSETS

Painter

LIABILITIES PROFIT & LOSS

Accts rcvble

Special Purpose Ledger

Sales

760

760

XX

Account BA Cost Ct
XXX...
900

Accts pybl.
150

Water expense
.... YY

150

Electric

XX

Water

YY

Heat
XXXX

Quantities are not entered in the G/L.

In this example, the "Quantity" field
is included by using a special
purpose ledger.

Data

Dimensions

....

X ....

Amount

TC

....
Quantity

-760

-650 USD 900 KG

150

900 JPY

760

650 USD

-150

-900 JPY

-900

720 GBP

400 PCS

3 PCS

Coding Block Enhancement

The coding block defines the dimensions of the account

assignments during document entry. It is possible to insert a new
field in the coding and then to include information in reporting
using the functions of the Special Purpose Ledger
Special Purpose Ledger
New
field

Document posting
Amount:
Tax ID:

Dimensions
Acct.

Cst Ctr Special area...

Data
Amt. ID
####
####
####
####
####

Special area:
Business area:
Cost center:
PK:

Account:

###
###
###
###
###

REPORT PAINTER
A1

GENERAL LEDGER

1997
DEM

1998
DEM

+/-

250

300

50

380

10

(370)

235

435

200

Report Painter / Report Writer

FI

REPORT
WRITER

REPORT
REPORT
WRITER
PAINTER

CO
MM
The Report Painter offers
a user-friendly
WYSIWYG (what you see
is what you get)
interface to the Report
Writer.

Cost elements
Variance
400100
400200
400300
600000
Total

Actual

Plan

45600
95000
35600
5600

45000
94500
40000
6000

600
500
4400400-

181800

185500

3700-

Report Painter

REPORT PAINTER

Report A1

Allows the definition of differentiated

reports using the data from the FI,
CO, and MM databases

Column
Key figure/
Characteristics?

Row
Characteristics?

General data
selection
Characteristics?

FI/CO/MM databases
Key figures
Characteristics
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx

##### xxxxxxx ######

##### xxxxxxx ######

A1

1997

1998 Der.

##### xxxxxxx ######

##### xxxxxxx ######
##### xxxxxxx ######
##### xxxxxxx ######
##### xxxxxxx ######
##### xxxxxxx ######

250
380

300
310

50
70 -

45

10

35 -

235

330

95

Basic StructureColumns
of Reports
-------------

-----------

------------------- . . . . . . . .

.......

.......

........

------------------- . . . . . . . .

.......

.......

........

------------------- . . . . . . . .

.......

.......

........

------------------- . . . . . . . .

.......

.......

........

Key column

Rows

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

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

General data selection

. . . . . . . .(valid
. . . . . for
. . the
. . . . .entire
. . . . . . report)
....

Additional Painter Functionality

Reports can be defined
using Variables
Reports can be designed
to interface with other
reports
Reports can be exported
to an EXCEL spreadsheet
for further processing