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FI-Financial Accounting
CO-Controlling(Managerial Accounting)

Financial Accounting ( FI):-FI module is the back bone

of SAP accounting as it records financial transactions
of all movements of goods, services and all other
business transactions between the company and its
customers and vendors
Controlling also termed Managerial Accounting– is
designed to collect transactional data that provides a foundation for
preparing internal reports that support decision-making within the

These reports are exclusively for use within the enterprise and
 Cost center performance
 Profit center performance
 Budgets analyses
Features of Controlling:-
Cost Element Accounting
Cost Center Accounting
Internal Orders
Profitability Analysis
Profit Center Accounting
* Cost Element Accounting:-
It is construct the bridge between FICO.It
carry the cost as well as revenue from other
module such as Financial Account