AC010 Financial Accounting and Reporting

AC010

Release 46C 06/14/2001

(C) SAP AG AC010 11-1

0

AC010
AC010 Financial Accounting and Reporting

Financial Accounting
and Reporting
 SAP AG 1999
 SAP AG

 R/3 System
 Release 4.6B
 December 1999
 Material number 5003 4194

(C) SAP AG AC010 11-1

0.2
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.

 SAP AG 1999

Trademarks:
 Some software products marketed by SAP AG and its distributors contain proprietary software
components of other software vendors.
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OS/390®, and OS/400® are registered trademarks of IBM Corporation.
 ORACLE® is a registered trademark of ORACLE Corporation.
 INFORMIX®-OnLine for SAP and INFORMIX® Dynamic ServerTM are registered trademarks of
Informix Software Incorporated.
 UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group.
 HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web
Consortium, Massachusetts Institute of Technology.
 JAVA® is a registered trademark of Sun Microsystems, Inc.
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invented and implemented by Netscape.
 SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow,
SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com
are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over
the world. All other products mentioned are trademarks or registered trademarks of their respective
companies.

(C) SAP AG AC010 11-2

0.3
Financial Accounting I

Level 2 AC200 3 days Level 3 AC205 2 days

General Ledger/ Financial Closing
Accounts Payable/
Accounts Receivable
Configuration AC260 1 day
AC010 5 days Additional Financial
Functionality
Financial Accounting and
Reporting
AC201 2 days
Periodic Processing in
@AC200a 2h Accounts Payable/
@AC010a 1h
Change Vendor Interest Accounts Receivable
Calculation of
or Customer
Master Data via @
open and/or
cleared items @ @ACxxxx xh
Internet
AC305 4 days
more
e-learnings @
HR051 1 day Asset Accounting
Human Resources
Essentials I
AC220 5 days
HR052 2 days Special Purpose Ledger
Human Resources AC270 3 days AC275 2 days
Essentials II Travel Management Travel Management
Travel Expenses Travel Planning
 SAP AG 1999

(C) SAP AG AC010 11-3

0.4
Course Prerequisites

 Knowledge of accounting processes in Financial Accounting

 SAP20 (recommended)

 SAP AG 1999

(C) SAP AG AC010 11-4

0.5
Target Group

 Participants:
 Members of the FI project team
 Employees from accounting departments
 Duration: 5 Days

 SAP AG 1999

User information
 The course materials are not intended for self-study. Only in combination with the instructions from the
trainer do you have the complete course materials. There is space on your materials to note down
additional information.

(C) SAP AG AC010 11-5

1
Navigation

Contents:
 Navigation in the system
 User-specific settings
 Navigation in the mySAP.com Workplace

 SAP AG 1999

(C) SAP AG AC010 11-6

1.2
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

 SAP AG 1999

(C) SAP AG AC010 11-7

1.3
Navigation: Business Scenario

 New users need to familiarize themselves with the

screens in the system and define their personal
default settings

 SAP AG 1999

(C) SAP AG AC010 11-8

1.4
Logging On to the System

User System Help

SAP R/3
New Password

If you have problems logging on,

Client
contact Donna Moore, x486
User
Password

Language

You can place your own text on

the initial screen: See SAP Note 205487

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 SAP AG 1999

 SAP R/3 Systems are client systems. The client concept enables the parallel operation, in one system, of
several enterprises that are independent of each other in business terms. The components SAP Business
Information Warehouse (BW) and SAP Knowledge Warehouse (KW) are exceptions to this: in these
cases only one client is used. During each user session you can only access the data of the client selected
during logon.
 A client is, in organizational terms, an independent unit in the system. Each client has its own data
environment and therefore its own master data and transaction data, assigned user master records and
charts of accounts, and specific Customizing parameters.
 For a user to log on to the system, a master record must exist in the system for that user. To protect
access, a password is required for logon. The password is hidden as you type (you only see asterisks).
 SAP R/3 Systems are available in several languages. Use the Language input field to select the logon
language for each session.
 Multiple logons are always logged in the system beginning with SAP R/3 4.6. This is for security as well
as licensing reasons. A warning message appears if the same user attempts to log on twice or more. This
message offers three options:
 Continue with current logon and end any other logons of the same user in the system
 Continue with current logon without ending any other logons in the system (logged in system)
 Terminate current logon attempt
 You can place your own text on the initial screen in a number of ways. For more information, see the
SAP Note mentioned above. The GuiXT (covered at the end of this chapter) offers a further option.

(C) SAP AG AC010 11-9

1.5
Screen Elements

Command Field Standard Toolbar

Menu Edit Favorites Extras System Help

System Function Name: Activity

Choose Save

Input field
Application
Tick Toolbar
Selection 1
Selection 2
Selection 3 This screen is made up of
Selection 4
Checkboxes various screen elements. It
Options Radio Buttons does not match an actual
Option 1
Pushbuttons screen in the system.
Option 2
Option 3
Overview
Option 4
Option 5
Positive
Display Edit Neutral

Tab Page
System Message T70 (1) (400) iwdf5070 INS Status Bar

 SAP AG 1999

 Command field: You can use the command field to go to applications directly by entering the
transaction code. You can find the transaction code either in the SAP Easy Access menu tree (see the
page User-Specific Personalization) or in the appropriate application by choosing System→ Status.
 Standard toolbar: The icons in the standard toolbar are available on all SAP R/3 screens. Any icons
that you cannot use on a particular screen are dimmed. If you leave the cursor on an icon for a moment, a
QuickInfo appears with the name (or function) of that icon. You will also see the corresponding function
key. The application toolbar shows you which functions are available in the current application.
 Checkboxes: Checkboxes allow you to select several options simultaneously within a group.
 Radio buttons: Radio buttons allow you to select one option only.
 Tabs: Tabs provide a clearer overview of several information screens.
 Status bar: The status bar displays information on the current system status, for example, warnings or
error messages.
Other elements are:
Menu bar: The menus shown here depend on which application you are working in. These menus contain
cascading menu options.
Title bar: The title bar displays your current position and activity in the system.

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1.6
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.

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 SAP AG 1999

 SAP Easy Access is the standard entry screen displayed after logon. You navigate through the system
using a compact tree structure.

 You can include an image on the right-hand side of the screen such as your company logo. This image
can only be entered systemwide, and is a cross-client setting. Assuming you have the appropriate
authorization, you can find a detailed description of the necessary settings by choosing Extras →
Administration Information. Note that this image is stored in the system and transported to the SAP
Frontend every time it is called by SAP Easy Access. Although this transfer is compressed, the image for
the initial screen should not be bigger than around 20 kB. You can prevent this image being called either
by using the setting Low Speed Connection in the SAPLogon program (see SAP Note 161053), or by
switching off the calling of the image under Extras→Settings. See also User-Specific Personalization.

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1.7
Selecting Functions

... using the transaction code in the command field

Menu Edit Favorites Extras System Help

Create session
End session
SAP Easy Access - Enjoy User Menu
User profile
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

 SAP AG 1999

 You can select system functions in the following ways:

 Use the mouse to choose: Menu options, Favorites, and SAP Easy Access options
 Use the keyboard (ALT + the underlined letter of the relevant menu option)
 Enter a transaction code in the command field:
A transaction code is assigned to each function in SAP R/3 Systems. You can access the assigned
transaction code from any screen in the system. For example, to display customer master data, enter
/n and the appropriate transaction code (in this case /nfd03). You can find the transaction code for
the function you are working in under the Status option of the System menu. Other possible entries:
/n ends the current transaction.
/i ends the current session.
/osm04 creates a new session and goes to the transaction specified (SM04).
 You can also use the keyboard to go to the command field. Use the CTRL + TAB key combination to
move the cursor from one (input) field group to the next.
Use TAB to move between fields within a group.
 By entering search_sap_menu in the command field, you can search for and display the menu path
for an SAP transaction. You can also search for text strings.

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1.8
Role-Based User Menu

Menu Edit Favorites Extras System Help

SAP Easy Access - Enjoy User Menu

Other Menu Create Role Assign User Documentation

Favorites
Great Transactions
SM50 - Prcoess Overview
Favorites chosen by the user
VA01 - Create Sales Order
Interesting WWW Pages reduce navigation time
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

A role-based menu contains the activities

that the user can execute based on the
role assigned to the user in the system.
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 A Role describes a set of logically linked transactions in the system. These represent the range of
functions users typically need for their work.

 User roles (previously “activity groups”) have to be set up using the Profile Generator so that SAP R/3
System users can work with user-specific or position-related menus.

 The authorizations for the activities listed in the menus are also assigned to the users using user roles.
With Release 4.6, predefined user roles from all application areas are included in the standard system.

 Users who have been assigned a user role can choose between the user menu and the SAP standard
menu.
 The above screen shows the role-based user menu for a user with the name "Enjoy". You can find roles
that are supplied in the standard SAP R/3 System by choosing Other menu on the SAP Easy Access
initial screen.
 Every enduser can personalize the initial screen using Favorites. You can create your own Favorites list
containing the transactions, reports, files, and Web addresses that you use most often.
 You can add favorites either by choosing Favorites or by using the mouse to “drag & drop” items into
the Favorites directory.

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1.9
Field Help: F1 and F4

Customer Edit Goto Extras Environment System Help

Display Customer:
Customer: Initial Screen

F1 Help: Displays the Meaning of

Customer
Fields and Technical Information
Company Code Customer account number

A unique key is used to clearly identify the customer within theSAP

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
Restrictions
Company Name

City
F4 Help: Displays
Currency Possible Entries
Co... Company Name City Cur...
Restrict Number to SAP A.G. Walldorf EUR
IDES AG 1000 Frankfurt UNI
IDES Canada Toronto CAD
IDES AG Frankfurt UNI

 SAP AG 1999

 For help on fields, menus, functions, and messages, use F1.

 F1 help also provides technical information on the relevant field. This includes, for example, the
parameter ID, which you can use to assign values for your user to input fields , which have to refer to
these parameter IDs.
 For information on what values you can enter, use F4. You can also access F4 help for a selected field
using the button immediately to the right of that field.
 If input fields are marked with a small icon with a checkmark, then you can only continue in that
application by entering a permitted value. You can mark many fields in an application as either required
entry fields or optional entry fields. You can also hide fields and preassign values using transaction or
screen variants or Customizing.

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1.10
SAP Library
SAP Library - SAP Library

Contents Index Search

SAP Library
SAPLibrary Release 4.6C, March 2000

You can access the

complete online
documentation for the
IDES system using the SAP
Getting Started Library
Release Notes

Implementation Guide

Glossary

 Copyright 2000 SAP AG

All rights reserved.

 SAP AG 1999

 SAP R/3 Systems provide comprehensive online help. You can display the help from any screen in the
system. You can always request help using the Help menu or using the relevant icon (the yellow
question mark).
 You can access the SAP Library quickly and comfortably by using the SAP Service Marketplace. There
you can find the SAP Help Portal under Knowledge and Training, where you can not only access Help
in HTML format, but can also perform efficient full-text searches in the SAP Library. If you have the
SAP Library installed, you also have, of course, these opportunities within your company.
 You can access the Help Portal directly at http://help.sap.com

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1.11
Menus: System and Help

Menu Edit Favorites Extras System Help

Create Session Application help
End Session SAP Library
SAP Easy Access User profile Glossary
Other Menu Services Rolle anlegen Release Notes
Benutzer zuordnen Documentation
Utilities SAPNet
Favorites List Feedback
SAP Menu
Office Services for object Settings...
Logistics Object history
Accounting Own spool requests
Personnel
Own jobs
Information Systems
Tools Short message
Status...
Log off

Both of these menus are available on every screen

and always offer exactly the same options.

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 SAP AG 1999

 The System menu contains, among others, the following options:

 Create/End Session: Allows you to create and end sessions. The maximum number of sessions can be
set to a number between 2 and 6 by the system administrator using the parameter
rdisp/max_alt_modes.
 User profile: This is where you can enter user-specific settings. For example, you can use Parameter
IDs in Own Data, in order to set default values for specific user-dependent fields in the system (for
example the company code field).
 List: Contains important list functions, such as searching for character strings, saving in PC files,
printing, and so on.
 Status: Enables you to display important user and system data.
 Log off: Ends the R/3 session with a confirmation prompt.
 The Help menu contains, among others, the following options:
 Context-sensitive Application Help
 Access to the SAP Library (see previous page)
 a Glossary
 ...

(C) SAP AG AC010 11-16

1.12
User-Specific Personalization

Menu Edit Favorites Exrtas System Help

Administration Information Ctrl+Shift+ F8
Assign user Options ...
SAP Easy Access Display Documentation Shift+ F6 Generate Graphic
Other Menu Technical Details Ctrl+Shift+Benutzer
Rolle anlegen F10 zuordnen Dokumentation
Create Shortcut ...
Settings Shift+ F9 Activate GuiXT
Favorites Set Start Transaction
SAP Menu Shift+ F7 Default Size
Office Hardcopy
Logistics
Accounting Quick Cut and Paste
Human Resources About...
Information Systems
Tools

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
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 SAP AG 1999

 The end user has many possibilities for personalizing the system. Some are described below:
 You can alter the layout of your initial screen under Extras → Settings, for example by switching off
the image in the right-hand part of the window or by turning on the option to display the technical
names (transaction codes) in the SAP Easy Access Menu.
 Among other things, you can activate a quick cut and paste in the Options menu. Using Options you
can change the reaction speed of the QuickInfo that is displayed when you hold your mouse cursor
over an icon or a push button.
 By following the path System→ User profile→ Own data, you can set personal standard values. You
can choose the tabs Address, Defaults, and Parameters. As an example, the setting of Parameters is
explained here:
Parameters: Here you can set defaults for frequently used input fields. In order to be able set a
default value for a field, it must have been assigned a Parameter ID.
Procedure for finding the Parameter ID: Go to the field for which you wish to set a default
value. Select the F1 help, and then choose Technical Info. The system displays an information
window that contains the relevant parameter ID under the heading Field Data (as long as the field
has been assigned a Parameter ID).

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1.13
Table Settings - Example

Parameters 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

 SAP AG 1999

 Use the Table Settings function to change, in the table control, the individual basic table settings that are
supplied with the system. This is particularly useful for tables where you do not need all the columns.
You can use the mouse to drag & drop column positions and widths, or even make the column
disappear.
 Save the changed table settings as a variant. The number of different variants you can create per table is
not restricted.
 The first variant is called the basic setting; the SAP System defines this setting. You cannot delete the
basic setting (you can delete the variants you define yourself).
 The table settings are stored with your user name. The system uses the variant currently valid until you
exit the relevant application. If you then select the application again, the system will use the standard
settings valid for this table.
 Note: you can change table settings wherever you see the table control icon in the top right-hand corner
of a table.

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1.14
Personalizing the Frontend with GuiXT

FD03 without GuiXT FD03 with GuiXT

Example from http://www.guixt.com

 SAP AG 1999

 SAP R/3 Systems offer numerous options for settings and adjustments:
 Define default values for input fields
 Hide screen elements
 Deactivate screen elements (dimmed)
You can do this by, for example, defining transaction variants.
 SAP offers GuiXT, as of SAP R/3 Release 4.6. In addition to all of the above functions, you can now:
 Include graphics
 Convert fields and add pushbuttons and text
 Change input fields (or their F4 help results) into radio buttons
 GuiXT scripts are stored on the Frontend. In accordance with local scripts (which can also be stored
centrally), the GUIXT scripts determine how data sent from the application server is displayed. These
scripts can be standard throughout a company, or they can be different for each Frontend.
 NOTE: The GuiXT will support the mySAP.com Workplace only as of the end of the year 2000. This
means that until then you should use either the SAP GUI for the Windows Environment and the GuiXT
or the mySAP.com Workplace with the SAP GUI for HTML (or the SAP GUI for Java or the SAP GUI
for Windows).

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1.15
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

 SAP AG 1999

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1.16Navigation - Exercises

Unit: Navigation
Topic: Basic Functions

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

• Log on to an SAP R/3 System
• Find transaction codes
• Access the SAP Library
• Use F1 help to find field information
• Use F4 help to search for possible field entries

As a new user of an SAP R/3 System, you begin to navigate the system
using the menu paths and transaction codes. You also begin to access the
various types of online help.

All menu paths in the exercises refer to the SAP standard menu.

1-1 Logging on to the system

Select the appropriate system for this course. Use the client, user name, initial
password and logon language specified by the instructor. The first time you log on, you
will get a prompt in which you must enter your new password, which you choose
yourself, twice. Make a note of the following:

Client: _ _ _ User: _ _ _ _ _ _ Password: ____________ Language: _ _.

1-2 What is the maximum number of sessions (windows in the SAP R/3 System) you can have
open simultaneously? __

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 1-3 Identify the functions and find the transaction codes that correspond to the following
menu paths in the SAP standard menu.

1-3-1 Tools→ Administration → Monitor → System Monitoring→ User Overview

Name of function: ___________________________________________

Transaction: _________________________________________________

1-3-2 Accounting → Financial Accounting → Accounts Receivable→

Master Records→ Display

Enter Customer 1000 and Company Code 1000 to go to the next

screen.

Name of function: _____________________________________

Transaction: ___________________________________________

1-4 Help

1-4-1 If you choose Application help in the SAP Easy Access initial screen (System
menu), which area of the SAP Library does it take you to?

_________________________________________________________

To answer the questions below, you will need to go to the Display

Customer: Initial Screen.

1-4-2 Use F1 help on the Customer field. What is this field used for?
Write a brief summary of the business-related information.

______________________________________________________

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 1-4-3 Use the F1 help on the Company code field. If you choose the Application help
icon from the F1 help screen, which area of the SAP Library does it take you
to?

______________________________________________________

1-4-4 Which icon do you need to use on the F1 help screen to find the parameter ID
for the Company code field?
Hint: See the notes on the slide User-Specific Personalization

______________________________________________________

1-4-5 Use F4 help on the Customer field to find the customer number for Becker ##.
To do this, use the Search term "Becker*" after calling the F4 help.
Note: ## corresponds to your assigned group number.

___________________________________________________

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 Unit: Navigation
Topic: User-Specific Settings

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

• Set a user parameter for a field
• Set user defaults
• Maintain your favorites
• Select a start transaction of your choice

You begin to set various user-specific settings.

Exercises marked * are optional.

2-1 Setting user parameters.

2-1-1 Assign a parameter value for the Company code field to your user profile.
Note: The instructor will tell you what parameter value to enter (for example
1000). For information about defaults, see the notes on the slide User-Specific
Personalization.

Parameter ID: ___ ___ ___

Parameter value: ___ ___ ___ ___

2-2 Defining User-Specific Settings using System → User profile → Own Data
2-2-1 In your user profile, set your logon language to the value used for the course.
2-2-2 In your user profile, set the decimal notation and date format of your choice.

(C) SAP AG AC010 11-24

 2-3 Defining your favorites

2-3-1 Insert at least one new folder under the Favorites folder.
2-3-2 Add any two of your favorite transactions to the corresponding folders.
2-3-3 Add the Internet address http://www.sap.com with the text SAP Homepage.

2-4* Setting a start transaction using the Extras menu.

2-4-1 Enter a transaction of your choice as the initial transaction. You will then need
to log off and on again for the change to take effect.

Note: If desired, you can change the initial transaction back to the default value
simply by deleting the transaction code that you entered.

(C) SAP AG AC010 11-25

1.17Navigation - Solutions

Unit: Navigation
Topic: Basic Functions

1-1 Log on to the system specified by the instructor and change your initial password.

1-2 To open and close sessions, choose System → Create session (or use the appropriate
icon) or System → End session.
The maximum number of sessions you can have open simultaneously is six (6),
depending on your system settings.

1-3 To find the transaction code, choose System → Status. These function names and
transaction codes correspond to the menu paths:
1-3-1 Transaction: SM04 for Function Name: User list
1-3-2 Transaction: FD03 for Function Name: Display Customer: General Data

1-4 Help
1-4-1 The section of the unit Getting Started that deals with using SAP Easy Access
is displayed.
1-4-2 Suggestion: The customer is a unique key (account number) used to clearly
identify the customer within the system.
1-4-3 FI – Accounts Receivable and Accounts Payable
1-4-4 To find the Parameter ID: BUK, choose Technical Info
1-4-5 Customer ## (## corresponds to your assigned group number)
When you select F4 in the Customer field, the Restrict Value Range window
appears. You can explore the various tabs to see the different search criteria
available. Find a tab that includes the Search term field and enter the
following:

Field Name Value

Search term Becker*
Choose Enter. A window appears listing the customer account numbers that
match your search criteria. Select the line that corresponds to Becker ##, then
choose Copy. This automatically copies the customer account number into the
Customer field.

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 Unit: Navigation
Topic: User-Specific Settings

2-1 Setting user parameters.

2-1-1 To assign a parameter value to a field you will need the parameter ID of the
field. First you need to select a transaction that contains this field. For example,
Company code can be found in transaction FD03. Next, place the cursor on that
field (click it with the mouse). To display the required info, choose:
F1 → Technical Info → Parameter ID
gives you the required information. For the Company code field, the parameter
ID is BUK.
Finally, enter the parameter ID and desired value in your user profile:
System → User profile → Own data
On the Parameter tab page you enter the parameter ID and value that you want
to be entered into the field. Save your entries.

2-2 Setting user defaults.

2-2-1 To set the logon language, go to your user profile:
System → User profile → Own data
On the Defaults tab page, enter the language of your choice in the Logon
language field.
2-2-2 To set the decimal notation and date format, remain on the Defaults tab in your
user profile. Select the indicator adjacent to the notation and format you desire.
Save your selections.

2-3 Defining favorites of your choice.

2-3-1 Favorites → Insert folder
Type any name for the folder then select Enter. You can add as many folders as
you desire. Once created, folders can be dragged and dropped to position them
where you want.
2-3-2 To create favorites, select specific applications (transactions) that you need as
favorites for your daily work from the menu tree of the SAP standard menu.
Add them to your Favorites list by selecting them and choosing Favorites →
Add from the menu bar. Alternatively, use the mouse to drag & drop favorites
to a folder. You can also use the menu path Favorites → Insert transaction to

(C) SAP AG AC010 11-27

 add using a transaction code.. Finally, you can move existing favorites to
different folders later by choosing Favorites → Move or using drag & drop.
2-3-3 Create Internet addresses by choosing Favorites → Add Web address or file.
When you select SAP Homepage from your favorites, an Internet browser will
open and you will be connected to SAP’s homepage.

2-4 Setting a start transaction.

2-4-1 Extras → Set start transaction
Enter a transaction of your choice then choose Enter. Notice the system
message on the status bar indicates that your selected transaction has been set as
the start transaction. The next time you log on, the system will go directly to
your start transaction.
Note: To change back to SAP Easy Access as the initial screen, follow the
menu path again, delete the transaction code and select Enter. The next time
you log on, SAP Easy Access will be the initial screen.

2
Course Overview

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

 SAP AG 1999

(C) SAP AG AC010 11-28

2.2
Curriculum Progression

Level 1: Introduction Level 2: Level 3:

Processes Special topics

Introductory courses Business processes Detailed courses and

workshops
SD MM PP FI CO
IMG
Global Settings
C ountries
C urrencies
C alendars

IMG
Global Settings
Countries
Currencies
Calenda rs

 SAP AG 1999

(C) SAP AG AC010 11-29

2.3
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

 SAP AG 1999

(C) SAP AG AC010 11-30

2.4
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

 SAP AG 1999

(C) SAP AG AC010 11-31

2.5
Course Content

Preface

Unit 1 Navigation Unit 6 Asset Accounting

Unit2 Course Overview Unit 7 Travel Management
Unit 3 General Ledger Unit 8 Bank Accounting
Accounting
Unit 9 Closing and Reporting
Unit 4 Accounts Payable
Unit 10 Summary
Unit 5 Accounts Receivable

Appendix

 SAP AG 1999

(C) SAP AG AC010 11-32

2.6
Overview Diagram

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM SD
AP GL ledger AR

Balance sheet
... ...
P&L
...

 SAP AG 1999

 The general ledger contains a record of all relevant accounting transactions from a business point of
view in the G/L accounts. In order to retain a clear overview, the general ledger often contains collective
postings. In such cases, the information posted is displayed in more detail in the subsidiary ledgers,
which provide their information to the general ledger in summarized form:
 Accounts Payable records all accounting transactions for dealings with suppliers. Much of its data is
obtained from procurement (Materials Management).
 Accounts Receivable records all accounting transactions for dealings with customers. Much of its
data is obtained from Sales and Distribution.
 Asset Accounting records all accounting transactions relating to the management of assets.
 Travel Management manages and calculates travel costs and supports travel planning and travel
expenses
 Bank ledger supports the posting of cash flows.
 All G/L account postings that post to business expense accounts automatically send the expenses as costs
to Controlling. The balances of G/L accounts are used to calculate financial statements.

(C) SAP AG AC010 11-33

2.7
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.

 SAP AG 1999

(C) SAP AG AC010 11-34

2.8
Clients in R/3

SAP
System

Hardware Clients

Delivery client
(000 & 001)

Production client
(for example, 100)

Test client
(for example, 999)

Training client
(for example, 400)

 SAP AG 1999

 Clients are used to divide data in a SAP System into various data areas for various purposes. If a
company, for example, wants to use its SAP System for both test and training purposes, a client is
created for each purpose.
 A client is identified via a three character code. Data can be moved via transports and corrections from
one client to another.
 When logging on to the system, the user has to select a client in which he/she wants to work. The user
can then only access data in this client.

(C) SAP AG AC010 11-35

2.9
Financial Applications

EC

Enterprise Controlling
TR FI CO

Cash
management Overhead cost
and forecast General accounting
Ledger
Treasury Accounting Product cost
Management accounting
Subsidiary
Cash Profitability
ledgers
Management analysis

Investment Project
IM PS RE Real Estate
Management System

 SAP AG 1999

 Various financial applications offer different views of the financial position and performance of a
company and allow various control levels.
 FI Financial Accounting
 CO Controlling (Managerial accounting)
 TR Treasury
 IMInvestment Management
 EC Enterprise Controlling
 RE Real Estate
 PS Project System
 In this course, you learn primarily about the application component FI.

(C) SAP AG AC010 11-36

2.10
Accounting Target Groups

Journalists
Media Banks
Tax Shareholders Legal
authorities authorities

Insurance
Financial
Auditors analysts
Executive officers
Administrative Senior
staff management

Accountants Employees

 SAP AG 1999

 There are two target groups that use accounting information:

 External users:
These users usually require information that conforms with legal requirements. This data is managed
in the application component FI (Financial Accounting).
 Internal users:
These users come from all levels within the company. The need information for the internal operations
of the company. This information is contained in the application component CO (Controlling).

(C) SAP AG AC010 11-37

3
General Ledger Accounting

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

 SAP AG 1999

(C) SAP AG AC010 11-38

3.2
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

 SAP AG 1999

(C) SAP AG AC010 11-39

3.3
Overview Diagram: General Ledger Accounting

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM SD
AP GL ledger AR

Balance sheet
... ...
P&L statement
...

 SAP AG 1999

 The general ledger contains a record of all relevant accounting transactions from a business point of
view in the G/L accounts. In order to keep a clear overview, the general ledger often only contains
collective postings. In such cases, the information posted is displayed in more detail in the subsidiary
ledgers, which provide their information to the general ledger in summarized form.

(C) SAP AG AC010 11-40

3.4
General Ledger Accounting: Business Scenario

 IDES consists of nine affiliates spread over the world.

Each affiliated company has to meet different legal
requirements for accounting.
 IDES operates in 13 different branches. Management
wants reports on the results of the IDES group for the
individual branches.
 IDES uses its own chart of accounts, INT, which may
need to be expanded.

 SAP AG 1999

(C) SAP AG AC010 11-41

3.5

Presentation:

Organizational Elements for Financial

Statements
Company codes
Business areas

 SAP AG 1999

(C) SAP AG AC010 11-42

3.5.2
Company Code

Independent Company

=
accounting code
entity

 SAP AG 1999

 A company code is an independent accounting entity (the smallest organizational element for which a
complete self-contained set of accounts can be drawn up). An example is a company within a corporate
group. It has a unique, four character key.
 The general ledger is kept at the company code level and is used to create the legally required balance
sheets and profit and loss statements.
 A company code designation is required for every financially based transaction entered into R/3. This is
done either manually or automatically by deriving the company code from other data elements.

(C) SAP AG AC010 11-43

3.5.3
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

 SAP AG 1999

 IDES operates worldwide and has subsidiaries in North America, Europe, and Asia. Each affiliate
(company code) is a business entity that is required by law to provide financial records according to
country-specific regulations.

(C) SAP AG AC010 11-44

3.5.4
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 IDES Asia

3000 USA 1000 Germany 5000 Japan

4000 Canada 2000 England

6000 Mexico 2100 Portugal

2200 France

2300 Spain

 SAP AG 1999

 The affiliates of IDES are set up as company codes in the R/3 system and are uniquely identified by
four character codes. Each company code has a local currency. Amounts posted in foreign currencies are
automatically converted to the local currency.
 The worldwide implementation of R/3 Financial Accounting was quite problem-free since the standard
system came complete with country-specific templates for the countries in which IDES operates.

(C) SAP AG AC010 11-45

3.5.5
Business Area

Areas of operation Business areas

Machinery 1000 Machinery

Plant
construction = 2000 Plant
construction

Automotive 3000 Automotive

SAP AG 1999

 The business segments or branches in which a group operates can be set up in the R/3 System as
business areas. They provide an additional evaluation level for the purpose of segment reporting, for
example.

(C) SAP AG AC010 11-46

3.5.6
Some of the Business Areas of IDES

IDES International Frankfurt, Germany

IDES North America IDES Europe IDES Asia/Australia

3000 USA 1000 Germany 5000 Japan

4000 Canada 2000 England

6000 Mexico 2100 Portugal

2200 France

2300 Spain

1000
1000 Machinery
Machinery 2000
2000 Plant
Plant constr.
constr. 3000
3000 Automotive
Automotive

 SAP AG 1999

 Business areas are generally company-code independent, that is, you can make postings to them from
any company code.
 On the slide, you can see three business areas of the IDES group. If certain company codes are not active
in specific business areas, you can use a validation to prevent postings to this business area from the
company codes specified.

(C) SAP AG AC010 11-47

3.6

Presentation:

G/L Account Master Records

Charts of accounts
Account groups
Financial statement
versions
Reconciliation accounts

 SAP AG 1999

(C) SAP AG AC010 11-48

3.6.2
Charts of Accounts

INT CAUS GKR

1000 10000 1000 ... and as many

additional charts
as needed!

2000 20000 2000

 SAP AG 1999

 Each general ledger is set up according to a chart of accounts. The chart of accounts contains the
definitions of all G/L accounts in an ordered form. The definitions consist mainly of the account number,
account name, and the type of G/L account, that is, whether the account is a P&L type account or a
balance sheet type account.
 You can define an unlimited number of charts of accounts in the R/3 System. Many country-specific
charts of accounts are included in the standard system.

(C) SAP AG AC010 11-49

3.6.3
Chart of Accounts Assignment

Chart of
accounts

Company code A Company code B Company code C

 SAP AG 1999

 For each company code, you have to specify one chart of accounts for the general ledger. This chart of
accounts is assigned to the company code. A chart of accounts can be used by multiple company codes
(see diagram). This means that the general ledgers of these company codes have the identical structure.

(C) SAP AG AC010 11-50

3.6.4
IDES - Charts of Accounts

INT

1000 2000 2100 2300 6000

Germany United Kingdom Portugal Spain Mexico

CAUS CAFR CAJP

3000 4000 2200 5000

USA Canada France Japan
 SAP AG 1999

 The IDES company codes use the following charts of accounts:

 INT is used by company codes 1000, 2000, 2100, 2300, and 6000.
 CAUS is used by company codes 3000 and 4000.
 CAFR is used by company code 2200.
 CAJP is used by company code 5000.

(C) SAP AG AC010 11-51

3.6.5
Company Code Specific Settings

Account definition
in chart of accounts
Account X

PLUS PLUS

Company code Company code

specific settings specific settings

CC 1000 CC 3000

Account X in company code 1000 Account X in company code 3000

 SAP AG 1999

 Before you can use an account in a company code, you have to maintain the account definition at the
chart of accounts level. You then create company code-specific settings, which are only valid in the
company code. An example of a company code-specific setting is defining the account currency. Most of
the accounts in company code 1000 use the UNI currency, whereas company code 3000 uses USD for
most of its accounts.

(C) SAP AG AC010 11-52

3.6.6
Account Groups for G/L Accounts

Cash
accounts

Cash
000000-099999 Company code specific
C settings
General ledger

100000-199999

Asset
200000-299999 Account definition
in chart of
Material
300000-399999 accounts

P/L
400000-499999 Account groups Account 001111

Cash
Liab. unt
000000-099999 Acco
500000-599999
up
gro

...
600000-699999

 SAP AG 1999

 In order to organize and manage a large number of G/L accounts better, they are arranged in account
groups.
 The accounts of an account group normally have similar business functions. You could, for example,
have an account group for cash accounts, one for expense accounts, one for revenue accounts, and one
for other balance sheet accounts, etc.

(C) SAP AG AC010 11-53

3.6.7
Reconciliation Accounts

Reconciliation accounts for

customers, vendors, and assets
General
ledger aa bb
Subsidiary

Customers

Vendors

Assets

Subsd. ledger
ledgers

accounts
aa bb

 SAP AG 1999

 Reconciliation accounts connect subsidiary ledgers with the general ledger in real-time. This means
that a posting to a subsidiary ledger also posts to the corresponding reconciliation account in the general
ledger at the same time.
 The subsidiary ledgers which are connected to the general ledger via reconciliation accounts are the A/P,
A/R, and asset ledgers.

(C) SAP AG AC010 11-54

3.6.8
Transaction Figures

G/L account

Line items Line items

. .
. .

1000
1000 Transaction figure / Transaction figure /
Mechanical engineering
Mechanical engineering debit credit

2000
2000 Transaction figure / Transaction figure /
Plant
Plant engineering
engineering debit credit

3000
3000 Transaction figure / Transaction figure /
Automotive
Automotive debit credit

 SAP AG 1999

 A transaction figure is the total of all debit or credit postings. In general, the R/3 System keeps one
transaction figure for debits and one transaction figure for credits per account. The financial statements
for the company code are calculated using these transaction figures.
 If using business areas, transaction figures are also kept per business area (see diagram). If you create a
financial statement for the business area, the transaction figures for that specific business area are used to
supply the information for the financial statements.

(C) SAP AG AC010 11-55

3.6.9
Financial statement versions

INT GKR CAUS

Financial statement Financial statement Financial statement
IDES Germany USA
Assets Liab. & OE Assets Liab. & OE Assets Liab. & OE
Items Items Items Items Items Items
- Sub-items - Sub-items - Sub-items - Sub-items - Sub-items - Sub-items
- ... - ... - ... - ... - ... - ...

P&L P&L P&L

Items Items Items
- Sub-items - Sub-items - Sub-items
- ... - ... - ...
- ... - ... - ...

... and many additional financial statement versions

 SAP AG 1999

 A general ledger is kept in order to provide the information needed to create a balance sheet and a profit
and loss statement. These reports have to meet country-specific requirements, that is, IDES, for example,
would need to create financial statements based on HGB (German standard) for company code 1000
(Germany) and based on US-GAAP for company code 3000 (USA).
 To meet the various reporting requirements, various financial statement versions have be created in the
R/3 System. In these financial statement versions, you define exactly which accounts are to appear in
which line items of the financial statement. Many financial statement versions are included in the R/3
Standard System.
 When running financial statement reports, you select a financial statement version that contains the
details of the report structure.

(C) SAP AG AC010 11-56

3.6.10
Parallel Accounting Methods

Financial
statement
per IAS Valuation
per IAS

1000
Germany
Valuation
Financial per US-GAAP
statement
per US-GAAP

 SAP AG 1999

 For many companies, it may be necessary to create additional financial statements based on standards
other than country-specific requirements, such as IAS or US-GAAP. Reasons for this could be:
 To gain access to international capital markets
 To meet the needs of foreign investors
 To accommodate global restructuring and acquisitions
 To provide a better overview of the company’s position
 Parallel accounting methods can be carried out in the R/3 System by:
 Using different valuation methods with post to different G/L accounts
 Using these G/L accounts in various financial statement versions

(C) SAP AG AC010 11-57

3.7

Presentation:
Präsentation:
Accounting
Innerperiodische Transactions
Geschäftsvorfälle Within a
in der Hauptbuchhaltung
Period in G/L Accounting
Enjoy - G/L Account Postings
Account Status
Standard/Complex Postings

 SAP AG 1999

(C) SAP AG AC010 11-58

3.7.2
Enjoy - G/L Account Postings

Header Information
information area

Work
templates

Line item information

 SAP AG 1999

 Beginning with Release 4.6 (Enjoy Release), you can comfortably create and post a G/L account
document using a one-screen transaction. The entry screen is divided into the following areas:
 Work templates (here, you can select creation variants, account assignment templates, or marked
documents as references)
 Header data (here, the data for the document header is compiled)
 Line item information (here, the line items for the document are entered)
 Information area (here, the debit and credit totals are displayed)

(C) SAP AG AC010 11-59

3.7.3
Standard/Complex Postings
Initial Screen

Document
header entry
Order of screens

1. Item screen

Entry of
Access to
first
First line item
doc. line item

2nd line item screen

Entry of
Access to
second
second line item
line item

additional
Access to
line item
third line item screens
 SAP AG 1999

 Complex or general postings in Release 4.6 correspond to the old, more difficult to use standard
posting transaction FB01.
 Since not all of the posting transactions were revamped for Release 4.6, it is often still necessary to have
a good command of the general/complex posting method.
 In the initial screen, you enter the data for the document header. Additionally, you enter the posting
key and the account for the first line item. The posting key provides the system with information
regarding the account type (G/L account, customer, vendor, asset, material) and determines the layout
of the entry screen for the line item.
 With this information, the entry screen for the first line item is set up. You enter the data for the first
line item and access the next screen by entering the posting key and account for the next line item.
 In the next screen, you enter the information for the second line item and continue to the next line
item(s) as needed in the same manner.

(C) SAP AG AC010 11-60

3.7.4
Important Standard Document Types

omer omer omer count

Cust s Cust emos Cust ts G/L ac ts

DG
DR

en

SA
DZ
invoi
ce credi
tm
paym
en docum

or
Vend
or Vend ices
or or vo
Vend s t Vend ts net in dit
credi s
KG

KN
KR

KZ
ce en re
invoi mem
o paym and c
os
mem

 SAP AG 1999

 In order to distinguish between the various FI documents, document types are used. Each document is
assigned to one document type, and this is entered in the document header. Document numbers are
provided by the document number ranges assigned to one or more document types.
 For G/L account postings, document type SA is used, although other document types are possible (such
as accrual/deferral documents, valuation documents, and so on).

(C) SAP AG AC010 11-61

3.7.5
Posting Key

Detail view

Account 1. S, D, K, A, M ? The posting key (PK) has a

control function pertaining to
Item 1 / PK
the document line items.
Amount 2. Debit or
Tax ID Credit? It determines the following:

Additional info. 1. Account type for the

Business area posting of the line item
Cost center 2. Posting of line items as
Text 3. Field status? debit or credit postings
... 3. Field status of additional
information

 SAP AG 1999

 Each document line item contains one posting key. This is an instrument that is used for internal control
and is used during complex postings to tell the system:
 The account type to be posted
 Whether it is a debit or credit posting
 Which fields of the line item may have or require an entry
 In the new Enjoy transaction, you no longer need to enter the posting key. It does, however, appear in
the document and its control functions are still relevant.

(C) SAP AG AC010 11-62

3.7.6
Standard Posting Keys

Customers Vendors General Ledger

01 11 21 31 40 50
02 12 22 32
03 13 23 33 80 90
04 14 24 34 81 91
05 15 25 35 83 93
06 16 26 36 84 94
07 17 27 37 85 95
08 18 28 38 86 96
09 19 29 39
For postings to G/L accounts
Material from MM
Assets
70 75 89 99

 SAP AG 1999

 In the R/3 System, there are a large number of standard posting keys which should be used. Each
posting key is used for postings to a certain side of accounts of certain account types.
 For postings in the general ledger, you only need two posting keys:
 40 for debit items
 50 for credit items

(C) SAP AG AC010 11-63

3.7.7
Account Information

Balance display ORIGINAL

DOCUMENT

Account 100000
Line item list Optically
January 100000+ archived

February 400000+
March 300000- Account 100000
April 100000+ 1.3.2000 400000-
... ... 10.3.2000 300000- Optional
12.3.2000 100000+
15.3.2000 500000+
18.3.2000 200000+ Document
20.3.2000 200000-
25.3.2000 200000-
03/18/2000
Line items
01 100000 200000-
02 113100 200000+

 SAP AG 1999

 For account information, balance display and line item display are available. They are separate from
each other, but can be used in connection with each other.
 The balance display is an overview of the saved transaction figures of an account. You can drilldown
from the transaction figure to a list of the list items that make up the transaction figure.
 From this line item list, you can drilldown from the line item to the document containing this line item.
 If there is an original document for this R/3 document, and if it was archived optically, you can display it
as well.

(C) SAP AG AC010 11-64

3.8
Self-Study: G/L Account Master Records

At the conclusion of this unit, 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

 SAP AG 1999

(C) SAP AG AC010 11-65

3.8.2G/L Account Master Data - Exercises

Unit: G/L Accounting

Topic: G/L account master data

At the conclusion of these exercises, you will be able to:

• Run the chart of accounts report
• Create the G/L account directory
• Create a G/L account
• Edit the financial statement version
The IDES group consists of 9 companies that are legal entities. They are
set up in the R/3 System as company codes. Each company code has its
own complete general ledger, which meets the various country-specific
requirements.
In the general ledger, very few daily transactions are completed. Most of
the daily transactions are completed in subsidiary ledgers. For this reason,
the following exercises are to help you become more acquainted with
master records in General Ledger Accounting.
However, in order to learn about the transaction for G/L account postings,
you will post an increase in capital for IDES Germany in the next
exercise. To do this, you need a new G/L account.

To access General Ledger Accounting:

Accounting  Financial accounting  General Ledger

1-1 The chart of accounts

The general ledger of a company code is set up according to the definition of a chart of
accounts.

1-1-1 Display chart of accounts

The chart of accounts used most often by the IDES group is chart of accounts
INT. Use a program to view this chart of accounts.
Information system  General ledger reports  Master data  Chart of
accounts  SAP minimal variant

(C) SAP AG AC010 11-66

 1-1-2 Display account in chart of accounts
Access the definition of account 160000 by double-clicking it.
What is the long text of this G/L account in the maintenance language?
__________________________________________________________
Which account group does this account belong to?
__________________________________________________________
Check whether it is possible to translate the name of this account into other
languages and whether you can create key words.
__________________________________________________________
Can you add other information to the G/L account?
__________________________________________________________
The definition of the account contains some control parameters. Here, for
example, you define whether the account is a P&L statement account or a
balance sheet account. What type of account is account 160000?
__________________________________________________________

Now go back to the SAP Easy Access menu.

1-2 Company-code specific settings

Company-code data has to be entered in the definition of the G/L account in order to
provide the settings specific to the company code.

1-2-1 Display account currency

An important setting in the G/L account definition is the specifying a currency,
in which the account is kept. Look at the company-code specific settings of G/L
account 160000 in company codes 1000 and 2000. What is the account
currency in:
Company code 1000? __________________________________
Company code 2000? __________________________________
Master records  Individual processing  In company code

1-2-2 Identify reconciliation accounts

View the company code specific settings of G/L account 160000 in company
code 1000. Is this account a reconciliation account? If so, for which subsidiary
ledger?
___________________________________________________________
Also view the following accounts: 161000, 140000, 141000, 1000, and 2000.
(C) SAP AG AC010 11-67
 Account 161000 Reconciliation account for _____________________
Account 140000 Reconciliation account for _____________________
Account 141000 Reconciliation account for _____________________
Account 1000 Reconciliation account for _____________________
Account 2000 Reconciliation account for _____________________
Can you make G/L account postings to these accounts?
_______________________________________________________
_______________________________________________________
Master records  Individual processing  In company code

Now go back to the SAP Easy Access menu.

1-2-3 Display G/L account list

Create the G/L account list of company code 3000 (IDES USA). Does this tell
you which chart of accounts is used by this company code?
Chart of accounts for company code 3000:
_______________________________
Information system  General ledger reports  Master data  G/L
account list  SAP minimal variant

Now go back to the SAP Easy Access menu.

1-2-4 Difference between chart of accounts and G/L account list

How is the G/L account list different than the chart of accounts?
_________________________________________________________
_________________________________________________________
_________________________________________________________

1-3 Financial statement versions

The balances of the G/L accounts are needed to create the balance sheet and profit and
loss statement. All G/L accounts thus have to be put financial statement items of the
financial statement version. Various financial statement versions can be used for
various purposes.
The financial statement version for creating the financial statements for company code
1000 is INT, the same name as the chart of accounts. Note the financial statement item
and all items above it in the hierarchy.

(C) SAP AG AC010 11-68

 Financial statement items: ________________________________________________
________________________________________________
________________________________________________
________________________________________________

Master records  Individual processing  In company code

Now go back to the SAP Easy Access menu.

1-4 Creating a G/L account

For the planned increase in capital, IDES Germany (company code 1000) needs a new
G/L account. This G/L account is not available in the chart of accounts either.

1-4-1 Checking the chart of accounts

The American parent company is responsible for assigning account numbers
and maintaining charts of accounts for the IDES group. Based on the
requirement, the parent company should have created G/L account 700XX in
chart of account INT.
Check whether this account was created.
Master records  Individual processing  In chart of accounts

Now go back to the SAP Easy Access menu.

1-4-2 Maintaining the company-code specific settings

Before postings can be made to account 700## in company code 1000, you
need to include the company-code specific settings. The account should have a
structure similar to that of account 70000. For this reason, use this account as a
reference. Make certain that:
The account in company code 1000 uses the UNI currency
Line item display is activated
- Key 001 is entered as the sort key for line items
Remove the alternative account number.
Master records  Individual processing  In company code

1-4-3 Maintaining the financial statement version

The new account has to be entered in financial statement version INT. Enter is
in the same financial statement item as reference account 70000.

(C) SAP AG AC010 11-69

 Master records  Individual processing  In company code

When a user is maintaining the financial statement version, it cannot

be maintained by any other user. You should therefore carry out this
task quickly and exit the transaction at once so that another user can
access the transaction.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-70

3.9
Self-Study: Accounting Transactions in a Period

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

 Post a G/L account documents using the Enjoy

posting transaction and the general posting
transaction
 Explain how a FI document is structured
 Call up a G/L account

 SAP AG 1999

(C) SAP AG AC010 11-71

3.9.2Accounting Transactions - Exercises

Unit: G/L Accounting

Topic: Daily accounting transaction in the general ledger

At the conclusion of these exercises, you will be able to:

• Post a G/L account document
• Complete an account query

At the last stockholder's meeting, an increase in capital of 200,000 UNI

was agreed upon by converting open reserves of the stockholder's equity.

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

2-1 Posting an increase in capital

Post the increase in capital of 200,000 UNI to the account (700##) you created in
business area BA##. Use account 78200 "Transfer of reserves" for the offsetting
posting. The posting record is:
78200 (Transfer of reserves) to 700## (Increase in capital)
Use the "With business area" creation variant
Enter "Increase in capital, group ##" for the short text.
Document entry  G/L account posting
Now, display the document. What is the meaning of the "PK" column and its entries 40
and 50?
PK: ________________________________________________________
40: ________________________________________________________
50: ________________________________________________________
Document Display

(C) SAP AG AC010 11-72

 Now go back to the SAP Easy Access menu.

2-2 Account query

To make certain that the posting was actually completed properly, check the balance of
your account 78200 and drilldown to the document.

2-2-1 Balance display

Check the transaction figures and the balance of account 78200 in company
code 1000 and business area BA##.
Account  Display balances
Why do you only see one balance of 200000 UNI? Did not all groups make
their credit posting to this account? What happened to the postings of the other
groups?
___________________________________________________________
___________________________________________________________
___________________________________________________________
___________________________________________________________
___________________________________________________________
What do you have to do in order to see the entire amount that was posted by all
groups to this account during the last exercise?
___________________________________________________________
___________________________________________________________

Account  Display balances

2-2-2 Line item display

From the balance display, display all line items that were posted to this account.
Test various display variants in order to display the line item list.

2-2-3 Document display

Go to the document display from the line item display.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-73

 2-3 Complex posting
Post the same accounting transaction (increase in capital) using the "complex/general
posting" transaction. Use document type SA.
Document entry  Others  General posting

Now go back to the SAP Easy Access menu.

2-4 Account balances

To display a list of all G/L account balances, SAP offers standard reports. Complete
these reports.

2-4-1 Create a G/L account balance list

Start the G/L account balance list for the current posting period and company
code 1000. Find the balances of account 78200. What is the balance in your
business area BA##?
Balance: _____________________________________
Information system  General ledger reports  Balance lists  General 
G/L account balances  SAP minimal variant

Now go back to the SAP Easy Access menu.

2-4-2 Displaying structured balance lists

The structured balance list present the G/L account balances in the form of a
balance sheet. Start this for the current posting period and company code 1000.
Use financial statement version INT.
Information system  General ledger reports  Balance lists  General 
Structured account balances  SAP minimal variant

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-74

3.10
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

 SAP AG 1999

(C) SAP AG AC010 11-75

3.11G/L Accounting - Solutions

Unit: G/L Accounting

Topic: G/L account master data

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

1-1 The chart of accounts

1-1-1 Display chart of accounts

Information system  General ledger reports  Master data  Chart of
accounts  SAP minimal variant

Field name or data type Values

Chart of accounts INT
Run report

1-1-2 Display account in chart of accounts

Double-click on line 160000, than select the display symbol.
G/L account long text Trade Payables - domestic
Account Group: General G/L accounts
"Key word/translation" tab: Here, you can translate the account name and
enter key words.
"Information" tabs: Here, you can enter long texts for various purposes.
"Type/Description" tab: The account is marked as a balance sheet account.

Now go back to the SAP Easy Access menu.

1-2 Company-code specific settings

(C) SAP AG AC010 11-76

 1-2-1 Checking the account currency
Master records  Individual processing  In company code

Field name or data type Values

G/L account 160000
Company code 1000
Select the "Display" symbol
→ The account currency is UNI.

Field name or data type Values

G/L account 160000
Company code 2000
Select the "Display" symbol
→ The account currency is GBP.

1-2-2 Identify reconciliation accounts

Master records  Individual processing  In company code

Field name or data type Values

G/L account 16000
Company code 1000
Select the "Display" symbol
"Control data" tab: The "Reconciliation ID" field is in the "Account control
for company code" section The value "Vendors" is entered in this field. This
account is thus a reconciliation account for accounts payable.
View the other accounts listed in the same manner.
Account 161000 Reconciliation account for_____Vendors__________
Account 140000 Reconciliation account for _____Customers________
Account 141000 Reconciliation account for _____Customers________
Account 1000 Reconciliation account for ______Assets______
Account 2000 Reconciliation account for ______Assets______
Reconciliation accounts cannot be posted to directly in the general ledger. They
can only be posted to indirectly using subsidiary ledgers.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-77

 1-2-3 Creating G/L account lists
Information system  General ledger reports  Master data  G/L
account list  SAP minimal variant

Field name or data type Values

Company code 3000
Run report
The name of the chart of accounts is in the third line of the report. CAUS

Now go back to the SAP Easy Access menu.

1-2-4 Difference between chart of accounts and G/L account list

The chart of accounts contains the definitions of accounts of a certain account
structure.
The G/L account list lists the company-code specific settings of the G/L
accounts for a specific company code.

1-3 Financial statement versions

Master records  Individual processing  In company code

Field name or data type Values

G/L account 160000
Company code 1000
Select the "Display" symbol
Select the "Edit financial statement version" button.

Field name or data type Values

Financial statement version INT
Continue

Account 160000 is found in the financial statement version as follows:

LIABILITIES Payables Accounts Payable  Due within one
year

(C) SAP AG AC010 11-78

 Now go back to the SAP Easy Access menu.

1-4 Creating a G/L account

1-4-1 Checking the chart of accounts

Master records  Individual processing  In chart of accounts

Field name or data type Values

G/L account 700##
Chart of accounts INT
Select the "Display" symbol
The account should exist.

Now go back to the SAP Easy Access menu.

1-4-2 Maintaining the company-code specific settings

Master records  Individual processing  In company code

Field name or data type Values

G/L account 700##
Company code 1000
Select the "Create with reference" symbol

Field name or data type Values

G/L account 70000
Company code 1000
Continue

Check that the default entries are correct and remove the alternative account
number.
Save the account.

1-4-3 Maintaining the financial statement version

Master records  Individual processing  In company code
(C) SAP AG AC010 11-79
 Field name or data type Values
G/L account 700##
Company code 1000
Select the "Change" symbol
Select the "Edit financial statement version" button.

Field name or data type Values

Financial statement version INT
Continue

Select "Expand subtree" (second icon from the left on the pushbutton bar).
The financial statement version is expanded completely. With the "Find"
button, search for account 70000 (Ordinary Share Capital). The account is
found under the financial statement item "Subscribed capital".
Select "Subscribed capital" and choose the "Assign accounts" button. Insert the
interval of 700## to 700##.
Continue.
Save the financial statement version.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-80

 Solutions

Unit: G/L Accounting

Topic: Daily accounting transaction in the general ledger

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

2-1 Posting an increase in capital

Document entry  G/L account posting

Enter company code, if not already entered.

If you do not need to enter a company code, then the company code has already been
determined (“set”) at an earlier date. You can see which company code has been set by
choosing Environment  Set company code.
Field name or data type Values
Company code 1000
Continue

Basic data:
Field name or data type Values
Document date Today's date
Posting date Today's date
Continue

Basic data:
Field name or data type Values
Short text Increase in capital ##
Continue

(C) SAP AG AC010 11-81

 In the left column, select the "with business area" screen variant.

1. Item
Field name or data type Values
G/L account 700##
D/C Credit
Doc. currency amount 200000
Business area BA##

2. Item
Field name or data type Values
G/L account 78200
D/C Debit
Doc. currency amount 200000
Business area BA##
Select the post button.

Document Display
PK: Posting key_______________________________________
40: Posting key for debit postings in general ledger
50: Posting key for credit postings in general ledger________________

Now go back to the SAP Easy Access menu.

2-2 Account query

2-2-1 Balance display

Account  Display balances

Field name or data type Values

G/L account 78200
Company code 1000
Fiscal year Current year

(C) SAP AG AC010 11-82

 Business area BA##
Execute

You see a balance of 200000 UNI because you have limited the selection your
own business area BA##. All other groups posted to different business areas.
Since the transaction figures are kept per business area, you can view the
account balance for your business area.
To view the total balance for all business areas, choose "Other business area"
and select "All business areas".

2-2-2 Line item display

Double-click the balance of the current period.
In the line item list, press "Choose display variant" in order to select a different
display variant.

2-2-3 Document display

Double-click the line item with business area BA##. You access the detail view
of the item.
Choose "Document overview" to access the document display.

Now go back to the SAP Easy Access menu.

2-3 Complex/general posting

Document entry  Others  General posting

Field name or data type Values

Document date Today's date
Document type SA
Company code 1000
Posting date Today's date
Period Current period
Currency UNI
Posting Key 40
Account 78200
Choose Enter

(C) SAP AG AC010 11-83

 Field name or data type Values
Amount 200000
Business area BA##
Posting key 50
Account 700##
Choose Continue

Field name or data type Values

Amount 200000
Business area BA##
Post

Now go back to the SAP Easy Access menu.

2-4 Account balances

2-4-1 Creating G/L account balance lists

Information system  General ledger reports  Balance lists  General 
G/L account balances  SAP minimal variant

Field name or data type Values

Company code 1000
Fiscal year Current year
Reporting periods Current posting period
Execute

Scroll to account 78200 in the list.

Balance in business area BA##: 400000

Now go back to the SAP Easy Access menu.

2-4-2 Displaying structured balance lists

(C) SAP AG AC010 11-84

 Information system  General ledger reports  Balance lists  General 
Structured account balances  SAP minimal variant

Field name or data type Values

Company code 1000
Financial statement version INT
Reporting year Current year
Reporting periods Current posting period
Execute

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-85

4
Accounts Payable

Contents:

 Organizational Structures of Cost Accounting

 Master Data in Accounts Payable
 Daily Accounting Transactions in Accounts Payable
 Integration with Materials Management
 Closing Operations in Accounts Payable

 SAP AG 1999

(C) SAP AG AC010 11-86

4.2
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

 SAP AG 1999

(C) SAP AG AC010 11-87

4.3
Overview Diagram: Accounts Payable

CO

FI- FI- FI-

BL TV AA

FI- FI- FI-

MM General SD
AP GL AR
Ledger

Balance Sheet

... ...
P&L
...

 SAP AG 1999

 Accounts Payable records all accounting transactions for dealings with vendors. Much of its data is
obtained from purchasing (Materials Management).

(C) SAP AG AC010 11-88

4.4

Presentation:

Organizational Structures of Cost

Accounting
Controlling areas
Country-specific charts of accounts
Controlling objects

 SAP AG 1999

(C) SAP AG AC010 11-89

4.4.2
Controlling Area

Con-
trolling
area

Chart of
accounts

Company code A Company code B Company code C

 SAP AG 1999

 The controlling area identifies a self-contained organizational structure for which costs and revenues
can be managed and allocated. It represents a separate unit of cost accounting.
 One or more company codes can be assigned to a controlling area, which enables you to carry out cross-
company code cost accounting between the assigned company codes. However, this is only possible if
the assigned company codes and the controlling area all use the same operating chart of accounts.

(C) SAP AG AC010 11-90

4.4.3
IDES Controlling Areas

6000 5000
Mexico Asia
1000
Europe

6000 5000
Mexico 2000 2300 Japan
United Kingdom Spain

2000
3000 France
America
1000 2100
Germany Portugal

3000 4000 2200

USA Canada France
 SAP AG 1999

 The IDES group uses five controlling areas:

 1000 for Germany, United Kingdom, Portugal, and Spain
 2000 for France
 3000 for USA and Canada
 5000 for Japan
 6000 for Mexico

(C) SAP AG AC010 11-91

4.4.4
Country-Specific Charts of Accounts

1000
Europe

INT

1000 2000 2100 2300

Germany United Kingdom Portugal Spain

GKR CAGB CAES

 SAP AG 1999

 It was particularly important to the IDES board of directors that the European company codes, Germany,
United Kingdom, Portugal, and Spain, all belong to the same controlling area, since a great deal of
activity takes place between these company codes. Therefore, all four company codes had to adopt the
operating chart of accounts (INT) of the controlling area. However, in order for it to be possible for
external reports to contain the account numbers usually used in the individual countries, a country-
specific chart of accounts was created for the company codes Germany, the United Kingdom, and Spain.
These country-specific charts of accounts meet the requirements of the separate countries.

(C) SAP AG AC010 11-92

4.4.5
Group Chart of Accounts

1000 CONS 3000

Europe America

INT CAUS

1000 2000 2100 2300 3000 4000

Germany England Portugal Spain USA Canada

 SAP AG 1999

 The two companies in North America were originally independent firms but were purchased by the
IDES group. Both companies were already live with R/3 and were using the chart of accounts CAUS as
the operating chart of accounts
 Management determined that cost accounting for Europe and the USA together is not necessary. For this
reason, management decided to retain the operating chart of accounts CAUS for the two U.S. company
codes and to assign them to a separate controlling area.
 For consolidation purposes, a group chart of accounts was set up for the two operating charts of
accounts.

(C) SAP AG AC010 11-93

4.4.6
Cost Controlling Objects

Internal orders

Cost objects Networks

Projects Cost centers

Make-to-order
sales orders

 SAP AG 1999

 A controlling area contains CO objects that take on various functions within Controlling, such as:
 Internal orders
 Cost objects
 Networks
 Projects
 Cost centers
 Make-to-order sales orders
 A distinction is made between true and statistical CO objects:
 True objects can allocate their costs to other CO objects.
 Statistical objects cannot reallocate their costs and only bear their costs for information purposes.

(C) SAP AG AC010 11-94

4.5

Presentation:

Master Data in Accounts Payable

Account definitions and company code-

specific settings
Account groups

 SAP AG 1999

(C) SAP AG AC010 11-95

4.5.2
Vendor Account in SAP FI

Vendor X

Account definition
General at client level
data

PLUS PLUS

Company code- Company code-

specific settings specific settings

CC 1000 CC 2000

Vendor X in company code 1000 Vendor X in company code 2000

 SAP AG 1999

 As with G/L accounts, vendor accounts are made up of two areas:

 A vendor account is defined for all company codes at client level. General data, such as the vendor's
address, is also stored here.
 Postings cannot be made to the account in a company code until company code-specific settings have
been made, such as the agreed terms of payment.

(C) SAP AG AC010 11-96

4.5.3
Account Groups for Vendors

Vendor
accounts

Vend.
000000-099999
C
Company code
Accounts Payable

100000-199999

data
Dom.
200000-299999
General Purchasing
data organization
For.
300000-399999
data
One-time
400000-499999

0001
500000-599999
Account groups Account 001111

Vend. t
un
... 000000-099999 Acco
oup
600000-699999 gr

 SAP AG 1999

 In the same way as G/L accounts, vendor accounts can be combined in various account groups, so that
they can be organized and managed more easily.
 The accounts in an account group usually have similar characteristics. For example, you could have one
account group for domestic vendors, one for vendors abroad, one for affiliated vendors, and one for one-
time accounts.

(C) SAP AG AC010 11-97

4.6

Presentation:

Daily Accounting Transactions in

Accounts Payable
Enjoy Invoice/Credit Memo Entry
Recurring entries
Manual and automatic outgoing payments

 SAP AG 1999

(C) SAP AG AC010 11-98

4.6.2
Enjoy Invoice/Credit Memo Entry

Transaction Invoice/credit memo

Information
Header and area
vendor data

Templates

G/L account items

 SAP AG 1999

 Since Release 4.6 (Enjoy Release), you can easily create and post a vendor invoice or credit memo
using a one-screen transaction. The entry screen is divided into the following areas:
 Work templates (here, you can select creation variants, account assignment templates, or held
documents as references)
 Header and vendor data (document header and vendor line item data is entered here)
 Line item information (the line items for the document are entered here)
 Information area (the document balance and information about the vendor is displayed here)
 This transaction can also be used to create documents in foreign currency. The foreign currency amount
is translated into local currency using defined exchange rates.

(C) SAP AG AC010 11-99

4.6.3
CO Account Assignment Logic

FI document FI document # 1200000089

Line items
001 Expense account Expense account Vendor
Amount +
Amount Amount
True CO object
(+ statistical CO
objects) CO document # 1000000009
002 Vendor
Amount - True CO object
Debit
Cost element Amount

Statistical CO object
Debit
Cost element Amount

+ additional statistical objects

SAP AG 1999

 When entering an expense item for an operating expense, you must also enter one true CO object. This
means that when the item is posted, a CO document is created as well as an FI document. The CO
document posts the costs corresponding to the expense to the true CO object.
 As well as the true CO object, you can also enter additional statistical CO objects to which the costs are
statistically posted (which means they are "not allocatable").

(C) SAP AG AC010 11-100

4.6.4
The Recurring Entry Program

Template: Recurring entry original document

First posting 01.01.XX Recurring entry program
Last posting 12.01.XX
Next posting 02.01.XX Settlement period:
Interval in Months: 1 02.01.XX - 02.29.XX
Line items
001 40 Expense 1000
002 50 Vendor 1000-
Batch input session

Actual posting
Next posting
on 03.01.XX
Expense Vendor

1000 1000

 SAP AG 1999

 For postings that recur on a regular basis, such as payments for rent or interest, legal fees, and property
taxes, you can use the recurring entry program to have the necessary documents generated
automatically.
The recurring business transactions must be stored in the system as recurring entry original documents
for this to be possible. Each recurring entry original document contains the date of the first and last
posting, the frequency at which posting should be made, and the date of the next planned posting.
The recurring entry program must be started at regular intervals within a specified period. The
program selects all recurring entry original documents in which the date of the next posting falls
within the specified period, and then generates a batch input session.
When the session is processed, an FI document that corresponds to the original document is posted,
and the date of the next posting is changed accordingly in the recurring entry original document.

(C) SAP AG AC010 11-101

4.6.5
Elements of the Payment Transaction

Select payment method and bank

Select items for payment

Σ Calculate payment amount, taking

account of cash discount periods

Expend. Vendor
10 10 10 Post payment document

Print payment medium

Manual Automatic
 SAP AG 1999

 All payment transactions include the elements shown on the slide.

 A payment transaction can be carried out either manually or automatically by means of the payment
program.
 The standard system contains common payment methods and corresponding forms that have been
defined separately for each country.

(C) SAP AG AC010 11-102

4.6.6
Parameters

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ...

 SAP AG 1999

 The payment program was developed for international payment transactions with customers and
vendors, and can be used for both incoming and outgoing payments. However, it is more commonly
used for outgoing payments.
 The automatic payment process comprises several stages.
 The first stage involves maintaining the parameters. You use the parameters to define which accounts
and items the payment program is to include in the automatic payment run.

(C) SAP AG AC010 11-103

4.6.7
Proposal Run

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ... Start proposal run

Payment proposal has been created

 SAP AG 1999

 The second stage is the proposal run. During the proposal run, the system:
 Checks the accounts and documents specified in the parameters for due items
 Groups due items for payment
 Selects the relevant payment methods, house banks, and partner banks

(C) SAP AG AC010 11-104

4.6.8
Edit Proposal

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V Parameters have been entered PK... ...
PK ...
10 20 ...
... ... Start proposal run

Payment proposal has been created

Edit proposal

Payment proposal has been edited

 SAP AG 1999

 The third stage involves checking and editing the payment proposal. This step can be omitted, but you
are advised to check that the data is accurate before actually running the payment program.

(C) SAP AG AC010 11-105

4.6.9
Payment Run

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V Parameters have been entered PK... ...
PK ...
10 20 ...
... ... Start proposal run

Payment proposal has been created

Edit proposal Expenditure

Payment proposal has been edited X

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

 SAP AG 1999

 The fourth stage is the actual payment run.

 During the payment run, the system:
 Posts payment documents
 Clears open items
 Prepares data for the printing of payment media

(C) SAP AG AC010 11-106

4.6.10
Print Payment Media

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V Parameters have been entered PK... ...
PK ...
10 20 ...
... ... Start proposal run

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

 SAP AG 1999

 The final stage is printing.

 Payment media are generated in this step, which means that:
 Payment media are printed
 IDocs are generated for EDI
 Payment data is sent to DME administration
 If you do not wish to work with the payment proposal, you can combine the steps "Start proposal run",
"Edit proposal", "Start payment run", and "Start printout" in one step. Immediately after entering the
parameters, you can create, post, and print payments.

(C) SAP AG AC010 11-107

4.7

Presentation:
Presentation:
Integration with Materials Management
Integration with Materials Management

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

 SAP AG 1999

(C) SAP AG AC010 11-108

4.7.2
IDES Plants in Germany

CC 1000
IDES Germany

Plant 1000 Plant 1100 Plant 1200 Plant 1300 Plant 1400
Hamburg Berlin Dresden Frankfurt Stuttgart

 SAP AG 1999

 The central organizational object in Logistics in the plant. Multiple plants be contained in a company
code. That is, they are assigned to the same company code.
 IDES company code 1000 (Germany) contains, for example, the plants:
 1000 (Hamburg)
 1100 (Berlin)
 1200 (Dresden)
 1300 (Frankfurt)
 1400 (Stuttgart)
 All company-code relevant transactions from these plants are posted in company code 1000.

(C) SAP AG AC010 11-109

4.7.3
IDES Purchasing in Germany

Plant 1000 Plant 1100 Plant 1200 Plant 1300 Plant 1400
Hamburg Berlin Dresden Frankfurt Stuttgart

Purchasing organization 1000 purchases for...

Purchasing organization Purchasing CC 1000

1000 IDES Germany is posted in... IDES Germany

 SAP AG 1999

 Purchasing for the plants is completed by the purchasing organization. Each country, in which IDES
plants operate, has one purchasing organization. They purchase for all plants in the country and post the
purchases in the company code of that country.
 In Germany, for example, purchasing organization 1000 takes care of purchasing for all German plants
(Hamburg, Berlin, Dresden, Frankfurt, Stuttgart). Postings are made in German company code 1000.

(C) SAP AG AC010 11-110

4.7.4
Purchasing Data in the Vendor Master Record

Vendor X

Account definition
General
data
at client level

PLUS PLUS

Company code- Purchasing

specific settings organization-
specific settings

PO 1000
CC 1000

Vendor X in company code 1000 Vendor X in purchasing

organization 1000
 SAP AG 1999

 The purchasing organizations purchase goods and services from suppliers, who are paid by accounts
payable. The various purchasing organizations of the group have to enter data specific to purchasing in
the vendor master record before the supplier's master record can be used.

(C) SAP AG AC010 11-111

4.7.5
Three-Stage Verification (Standard)

Goods receipt
Material stock or
Material
Purchase order
Document consumption
document Line items
Material
MM Goods GR/IR
1
Purchase receipt
order
MM FI
Order
GR/IR
amount 2 1

FI
Invoice receipt
No document
Invoice Document
verification Line items Vendor
document GR/IR
Vendor
Tax 2

MM FI
 SAP AG 1999

 The three-step verification is the standard procedure for posting procurement transactions in FI. The
procedure contains the following three steps:
 Creating a purchase order
This transaction is completed in MM. No postings are made in FI.
 Goods receipt
To update the inventory, a material document is created in MM. At the same time, a document is
created in FI, with which the value of the goods is posted to the materials account (debit) and the
goods receipt/invoice receipt account (credit) in the general ledger.
 Invoice receipt
The vendor invoice is posted in MM, which automatically creates a document in FI. The FI document
contains the invoice amount that is posted to the goods receipt/invoice receipt account (debit) and the
vendor account (credit).
 The last two steps can be completed in reverse order, depending on the order the goods and the invoice
are received.
 The goods receipt/invoice receipt account ensures that goods were received for each invoice and vice
versa.

(C) SAP AG AC010 11-112

4.8

Presentation:
Presentation:
Closing
ClosingOperations in Accounts
Operations in Accounts Payable
Payable
Overview: Accounts Payable closing operations
Balance confirmations
Foreign currency valuation
Reclassification of payables

 SAP AG 1999

(C) SAP AG AC010 11-113

4.8.2
Overview: Accounts Payable Closing Operations

Legal tasks Technical/organizational tasks

Start of new fiscal year

Run balance carry forward prog.

Block posting periods for

vendors
Open special periods for
vendors
Send balance confirmations
Reconciliation
Evaluate response
• Documents - Trans. figures
Valuate foreign currencies • Affiliated companies

Carry out reclassification

Close special periods for vendors

Time line
 SAP AG 1999

 Year-end closing can be divided into two main sections:

 Legal requirements (procedures required by the tax authorities)
 Technical and organizational requirements (procedures that are technically required or needed to
support the accounting organization)
 In this course, we will only consider the legal requirements.
 At the beginning of the fiscal year, the balance carry forward program is run, carrying forward the
balances of the vendor accounts to the next fiscal year.
 The posting periods of the old fiscal year are blocked and the special periods for closing postings are
opened. A technical reconciliation guarantees that the posting of documents is problem-free.
 Afterwards, the balances are confirmed, the foreign currency documents are valuated, and the payables
are regrouped.
 Once complete, the special periods can be closed.
 Note: The closing procedures may vary from country to country. You trainer can provide you with
information on special procedures that may be required in your country.

(C) SAP AG AC010 11-114

4.8.3
Balance Confirmations

Accounting Vendors

Balance confirmations
Letter
Reply
Lists

Reply

Check
list
Results
table

Checkpo
int

 SAP AG 1999

 The program for creating balance confirmations creates the balance confirmations including reply
requests for a freely definable number of vendors, a reconciliation list, and a results table. The balance
confirmations and reply requests are sent to the vendors; the lists are used as a control measure. For
IDES, this control is carried out by the internal audit department.
 The vendors check the balance information they receive and send their replies to the control center audit
department), which compares the replies with the reconciliation list and enters the results in the results
table.

(C) SAP AG AC010 11-115

4.8.4
Foreign Currency Valuation

P&L Balance Sheet (loc.crcy UNI)

Liabilities & equity
Expense from valuation
...
- Payables 1000 UNI
Payables
500 USD
1000 UNI

Adjustment account
Vendor

500 USD
1000 UNI

 SAP AG 1999

(C) SAP AG AC010 11-116

4.8.5
Foreign Currency Valuation

P&L Balance Sheet (loc.crcy UNI)

Liabilities & equity
Expense from valuation
...
100 UNI - Payables 1100 UNI
Payables

500 USD
1000 UNI

Adjustment account
Vendor
100 UNI
500 USD
1000 UNI
Valuation
difference
100 UNI

 SAP AG 1999

 A foreign currency valuation is necessary if vendor accounts contains open items in a foreign
currency. The amounts of these open items were translated into the local currency at the time they were
entered using the current exchange rate (for example, 500 USD to 1000 UNI, the local currency).
 The exchange rate is probably different at the time of closing, and open items need to be valuated again.
A program valuates the open items using the new exchange rate and enters the valuation difference (100
UNI on the slide) in the valuated line items. It also creates the valuation postings:
 Expense from valuation to adjustment account (see slide)
or
 Adjustment account to revenue from valuation
 A valuation cannot be made by posting to the payables account, since reconciliation accounts cannot be
directly posted to. For this reason, the amount is posted to an adjustment account, which appears in the
same line of the balance sheet as the reconciliation account.
 A valuation method determines how the individual line items are valuated. This has to be set up in
conjunction with the country-specific valuation regulations. It defines, for example, whether the lowest
value principle, the strict lowest value principle, or a general principle (also with revenue from the
valuation) is to be used for valuation.

(C) SAP AG AC010 11-117

4.8.6
Reclassify Payables

Assets Balance Sheet Liabilities & equity

... ...
- Receivables - Payables
- with remaining term < 1 year 8000
Vendors with Payables Adjustment
debit balance
1000 2000 RT < 1 yr
3000 RT 1-5 yr
4000 RT > 5 yr

- with remaining term 1-5 years

RT 1-5 years

- with remaining term >5 years

RT >5 years

 SAP AG 1999

(C) SAP AG AC010 11-118

4.8.7
Reclassify Payables

Assets Balance Sheet Liabilities & equity

... ...
- Receivables - Payables
- with remaining term < 1 year 9000
Vendors with Payables Adjustment
debit balance
1000 2000 RT < 1 yr 1000
1000 3000 RT 1-5 yr
4000 RT > 5 yr

- with remaining term 1-5 years

RT 1-5 years

- with remaining term >5 years

RT >5 years

 SAP AG 1999

(C) SAP AG AC010 11-119

4.8.8
Reclassify Payables

Assets Balance Sheet Liabilities & equity

... ...
- Receivables - Payables
- with remaining term < 1 year 6000
Vendors with Payables Adjustment
debit balance
1000 2000 RT < 1 yr 3000 1000
1000 3000 RT 1-5 yr
4000 RT > 5 yr

- with remaining term 1-5 years 3000

RT 1-5 years
3000

- with remaining term >5 years

RT >5 years

 SAP AG 1999

(C) SAP AG AC010 11-120

4.8.9
Reclassify Payables

Assets Balance Sheet Liabilities & equity

... ...
- Receivables - Payables
- with remaining term < 1 year 2000
Vendors with Payables Adjustment
debit balance
1000 2000 RT < 1 yr 3000 1000
1000 3000 RT 1-5 yr 4000
4000 RT > 5 yr

- with remaining term 1-5 years 3000

RT 1-5 years
3000

- with remaining term >5 years 4000

RT >5 years
4000

 SAP AG 1999

 Payables and receivables have to be listed separately in the balance sheet. Since it is possible for some
vendors to have a debit balance, these accounts need to be changed to vendors with a debit balance prior
to creating the financial statements.
 In many countries it is also required to group payables in the balance sheet based on their remaining life.
This also makes it necessary to regroup payables.
 Both regroupings are carried out using a special program. At the same time, these regrouping are
removed for the first day of the next period, since regrouping are not necessary for daily processing.
 On the slide, you can see that the receivables with long remaining terms have be reposted to different
accounts to facilitate the creation of the financial statements. Additionally, vendors with a debit balance
are regrouped. An adjustment account is used as the offsetting account here as well, since adjustments
cannot be posted directly to a reconciliation account.
 Note: The foreign currency valuation as well as the regrouping can be completed in different ways to
meet various legal requirements. The results are then posted to various accounts that are used by
different financial statement versions.

(C) SAP AG AC010 11-121

4.9
Self-Study: Vendor Master Data in FI

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

 Create the list of vendors

 Maintain vendor master data in FI

 SAP AG 1999

(C) SAP AG AC010 11-122

4.9.2Vendor master data - Exercises

Unit: Accounts Payable

Topic: Vendor Master Data

At the conclusion of these exercises, you will be able to:

• Create the list of vendors
• Create and maintain a vendor master record

Accounting transactions involving vendors are recorded in the accounts

payable subledger. The accounts are divided up into account groups so
that the large number of vendors can be organized more easily.

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

1-1 Creating a vendor list

You wish to have the system create an overview of the existing vendor master data by
listing this data. You are particularly interested in the accounts in account group
KRED.
Information system  Reports for Accounts Payable Accounting  Master data 
Vendor List

1-1-1 Create the whole vendor list

Create a list of all vendors in the company code 1000.

1-1-2 Create a list for an account group

Use a dynamic selection to create a list of all vendors in account group KRED.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-123

 1-2 Maintaining a vendor master record
IDES Germany is expecting a foreign employee to arrive next month who will be
spending a year in Germany. A real estate agency is helping IDES to find an apartment
for the employee. The rental agreement has been signed, and the accounting
department now has to create a master record for the landlord that can be used for
making the monthly rental payments and monitoring them.

1-2-1 Create a master record

In company code 1000, create the master record VMIETER## for the landlord.
The master record should belong to account group VEND. IDES has created a
reference account for each account group so that master data can be entered as
easily and accurately as possible. The reference account for the account group
VEND is AGENCY00.
Select the search term AC010 and make up a name and address for the vendor.
Enter a complete address, including a street name, since this is needed to
successfully run the payment program in a future exercise.
Accept all the values that are copied from the reference account as default
values except for the payment terms, which should be changed to 0001 or
ZB00.

Master records  Create

Now go back to the SAP Easy Access menu.

1-2-2 Maintain the master record

Go to the change display for the master record you have just created.
Where is the reconciliation account found, and what number does it have?
__________________________________________________________
Check the terms of payment. According to the rental agreement, the rent is
always to be paid immediately and without cash discount. Which terms of
payment could you use? Enter one of these in the master record.
_________________________________________________________
The landlord wishes to receive the rental payment by check. Define the
appropriate payment methods.

Master records  Change

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-124

(C) SAP AG AC010 11-125
4.10
Self-Study: Accounting Transactions Within a Period

At the conclusion of this unit, 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

 SAP AG 1999

(C) SAP AG AC010 11-126

4.10.2Business Transactions - Exercises

Unit: Accounts Payable

Topic: Accounting transactions within a period in Accounts
Payable

At the conclusion of these exercises, you will be able to:

• Post a vendor invoice
• Post a manual outgoing payment and print a check
• Create a recurring entry document and generate recurring entries
• Carry out automatic payment
IDES uses R/3 as an integrated system, and so the open vendor items
normally arrive in Accounts Payable via invoice verification in Materials
Management (MM). Vendor invoices are only posted directly in
Accounts Payable in exceptional cases, such as the previous rent scenario.

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

2-1 Posting a vendor invoice and checking the posting

The real estate agency charges a commission of 4400 UNI for finding the apartment,
including 10% input tax (tax code 1I), that is 400 UNI. As IDES has often used the
services of this real estate agency, a master record already exists for it. The number of
the master record is AGENCY##. The commission invoice has the previous day as the
invoice date and was sent directly to the accounting department, without going via
invoice verification in MM. The invoice contains the invoice number 1##.

2-1-1 Post the invoice

Post the invoice to your cost center “CC##”. Use the "With cost center" entry
variant. Use G/L account 470000 as the offsetting account. Enter the invoice
number in the “Reference” field and enter “Real estate commission group ##”
as the text.
Write down the accounting document number:
_________________________________________________________

(C) SAP AG AC010 11-127

 Document entry  Invoice

Now go back to the SAP Easy Access menu.

2-1-2 Check the vendor account

Use the balance display to check whether an open item was created for the
vendor account when your document was posted. Identify the open item that
was generated by your document.
View this document in the document overview. Although you only entered two
items (a vendor item and an expense item), the displayed document also
contains a third item. What sort of item is it, and how was it generated?
_________________________________________________________
_________________________________________________________
_________________________________________________________

Account  Display balances

Now go back to the SAP Easy Access menu.

2-1-3 Check the reconciliation account

Which reconciliation account is defined in the master record of the vendor
AGENCY ##?
Reconciliation account: ________________________________________
Master records  Display
Check whether the amount has been posted to the reconciliation account in the
General Ledger. To do so, limit the balance display to your business area,
BA##.
G/L Accounting:
Account  Display balances

Now go back to the SAP Easy Access menu.

2-2 Creating recurring entries

The rent is 2000 UNI a month (input tax is 0%, tax code 0I), and is due on the 1st of
every month. The rental payments should start next month. The rental agreement has

(C) SAP AG AC010 11-128

 the number 0815 and is valid for exactly one year, since the employee will then return
to his native country. To ensure that the posting and payment of the open rent item is
not forgotten, the open item should be generated automatically.

2-2-1 Create a recurring entry document

Create a recurring entry document for the rent payable. The document should
be document type KR. Enter “Contract 0815” as the reference. You have
already created the vendor account VMIETER## for the landlord. Use the text
edit format RENT for the item text. The offsetting entry is made to account
470000 (occupancy costs). The employee works for cost center CC##. Debit the
rent to this account.
Which posting key should you use for these items?
__________________________________________________________
__________________________________________________________

Document entry  Reference documents  Recurring document

Now go back to the SAP Easy Access menu.

2-2-2 Start the recurring entry program

The recurring entry program must be run once a month so that actual
documents are generated from the monthly recurring entry documents.
Start the recurring entry program.
To assist you with the entries on the selection screen, report variant AC010 was
created.
Use this variant and replace ## with your group number. Enter the 1st of the
next month as the settlement period.

It is important that you use only the recurring entry documents for
your own user, AC010##, so that each group can carry out its own
recurring entries.

Periodic processing  Recurring entries  Execute

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-129

 2-2-3 Process batch input session
The recurring entry program generates a batch input session that has to be
processed so that the actual documents are posted.
Have the system process the batch input session in the foreground so that you
can see how batch input processing works. The batch input session would
normally be much larger (depending on the number of recurring entry
documents), and would then be processed in the background.

Warning: Process only the session that you have created yourself.

System  Services  Batch input  Sessions

Now go back to the SAP Easy Access menu.

2-2-4 Check the vendor account

Check whether the batch input session has generated an open item for the rent
payable.
Account  Display balances

Now go back to the SAP Easy Access menu.

2-3 Manual outgoing payment with check printing

The real estate agency, AGENCY##, requires the money urgently, and asks the
accounting department to make the payment quickly.

2-3-1 Post the outgoing payment

Post a manual outgoing payment with simultaneous check printing. The
payment is to be made via house bank 1000. Enter LP01 as the printer. Have
the system calculate the payment amount.
Use either payment method S (non-prenumbered checks) or payment method C
(prenumbered checks). For payment method C, use check lot 1. This indicates a
lot of prenumbered check forms that are already in the printer.
Your trainer will tell you which payment method you should use.
Write down the number of the payment document:
______________________________________________________
(C) SAP AG AC010 11-130
 Document entry  Outgoing payment  Post + print forms

Now go back to the SAP Easy Access menu.

2-3-2 Check the vendor account

Check whether the outgoing payment has cleared the original open item, and
write down how much cash discount was calculated and posted.
Cash discount: _________________________________________________
Account  Display balances

Now go back to the SAP Easy Access menu.

2-4 Automatic payment

IDES has the system run the payment program once a week. The rent is paid
automatically by the payment program at the beginning of the next month, together
with all the other open vendor items.

Periodic processing  Payments

2-4-1 Create a payment run and maintain the parameters

Create your own payment run with the 1st of the next month as the “Run date”,
and your business area, “BA##”, as the identification.
Maintain the payment run parameters so that the payment run selects all
documents that have been entered up until today for your landlord’s account,
VMIETER-##, in company code 1000. Any payments in this run should be
made by check (payment method S) and posted on the 1st of the next month.
You must enter the posting date of the next payment run so that the system can
decide whether the payment has to be made in this payment run, or whether it
could wait until the next payment run. The next payment run is a week after the
posting date.
IDES normally has the system include all vendors in the payment run, of
course, and also specifies all payment methods that are used.

For test purposes, it is sensible to activate the additional log so that

any errors that occur can be more easily traced. Activate the
additional log for your payment run.

(C) SAP AG AC010 11-131

 2-4-2 Schedule the payment proposal
Have the system start generating the payment proposal by scheduling the
proposal to start immediately. IDES usually schedules the payment proposal to
be processed in the background at times when the system is less busy (at night,
for example).
Keep updating the status until a message is displayed to tell you that the
payment proposal has been created.

2-4-3 Edit the proposal

Accounts Payable clerks print out the payment proposal and check the
payments before the actual payment run takes place. This prevents any incorrect
payments being made. If necessary, you can then edit the payment proposal by
editing the exception list, removing items from the payment run, or changing
payments.
Have the system display the payment proposal on the screen.

If no payments are displayed on the screen, or only the exception list

is displayed, you have made an error somewhere. Look at the
proposal log (Edit  Proposal  Display log) and see if you can
find the error. Delete the payment proposal (Edit  Proposal 
Delete) and remove the error. Then restart the payment proposal.
Repeat this process until payments are displayed in the proposal.

2-4-4 Schedule the payment run

After the payment proposal has been checked and accepted as correct, the
actual payment run is started, which posts the payments.
Start the payment run by scheduling it to start immediately. IDES usually
schedules the payment run in the same way as the payment proposal, to be
processed in the background at times when the system is less busy.
Keep updating the status until a message is displayed to tell you that the
payment run has been executed and all postings created.

2-4-5 Print payments

You need to define variants for the print programs before the payment media
and payment advice notes can be printed. Since payments can only be made by
check in this payment run, you only need to define a variant for the appropriate
print program, RFFOD__S. Use the SCHECK variant that has already been set
up.
Schedule the printing to start immediately on printer LP01.
(C) SAP AG AC010 11-132
 Go to the output controller to view the automatically-created check.
System  Services  Output controller

Now go back to the SAP Easy Access menu.

2-4-6 Check the vendor account

Check whether the automatic payment run has cleared the original open item.
Account  Display balances

Now go back to the SAP Easy Access menu.

2-5 Due date analysis

To gain an overview of the open items that are due in the future, you can display a
drilldown report for due date analysis. Carry out this report for company code 1000.
Select the graphical report output.
Drilldown reporting is another SAP reporting tool, in addition to the classic
ABAP reports, SAP Query, and the Accounts Receivable/Accounts Payable
Information System.

Now go back to the SAP Easy Access menu.

Information system  Reports for Accounts Payable Accounting  Vendors: Items

 Due Date Analysis for Open Items

(C) SAP AG AC010 11-133

4.11
Self-Study: Integration with Materials Management

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

 Describe and carry out a simple procurement process

in MM, and explain its effects on Financial
Accounting

 SAP AG 1999

(C) SAP AG AC010 11-134

4.11.2Integration - Exercises

Unit: Accounts Payable

Topic: Integration with R/3 MM

At the conclusion of these exercises, you will be able to:

• Create a purchase order
• Post a goods receipt
• Carry out an invoice verification
• Follow the purchase order history
Vendor invoices are not usually posted directly in FI, but are posted to
Accounts Payable from invoice verification in MM. A purchase order and
a goods receipt precede an incoming invoice in a usual procurement
process.

To access Purchasing:
Logistics  Materials Management  Purchasing

3-1 Carrying out a procurement process

Your cost center needs a flat screen and has already created a purchase requisition for
one. This now has to be processed in the responsible purchasing organization.

3-1-1 Create a purchase order

The responsible purchasing group, “Corporate Purchasing”, in the purchasing
organization “IDES Germany” has to create a purchase order from the purchase
requisition. IDES frequently buys flat screens from Blacks AG (account 1006).
Create the purchase order. To do so, choose the selection variant “Purchase
requisitions” in the purchase order transaction. The purchase requisition
contains a number of line items. Select the correct line item using the
requirement tracking number ##, and then move the displayed purchase order to
the shopping basket. Complete and post the purchase order.

Check whether a flat screen has actually been ordered and that the cost center
CC## and the business area BA## have been debited for it.
(C) SAP AG AC010 11-135
 Write down the purchase order number.
______________________________________________________

Now go back to the SAP Easy Access menu.

Purchase order  Create  Vendor/supplying plant known

3-1-2 Post a goods receipt

Three days later, the flat screen arrives. Post the goods receipt using movement
type 101 (goods receipt for purchase order into warehouse/stores). The
purchase order number noted above is on the accompanying delivery note.

Write down the goods receipt document number:

______________________________________________________

Now go back to the SAP Easy Access menu.

Purchase order  Follow-on functions  Goods receipt

3-1-3 Carry out invoice verification

A day later, the invoice arrives by mail. The invoice refers to your purchase
order and is for 8120 UNI, including 1120 UNI input tax (16%). Carry out the
invoice verification.

Write down the invoice receipt document number:

______________________________________________________

Now go back to the SAP Easy Access menu.

Purchase order  Follow-on functions  Logistics invoice verification

3-1-4 Display purchase order history and follow-on documents

Display your purchase order again and check the purchase order history (tab in
the item).

(C) SAP AG AC010 11-136

 First go to the goods receipt document. From here, go to the accounting
document that posted the consumption. What information does the posting
record contain?
______________________________________________________
______________________________________________________

Go back to the purchase order.

Now go to the invoice receipt document. From here, go to the accounting
document that has generated an open item in the vendor account. What
information does the posting record contain?
__________________________________________________________
__________________________________________________________
Go back to the purchase order.

Purchase order  Display

(C) SAP AG AC010 11-137

4.12
Self-Study: Accounts Payable Closing Operations

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

 Print balance confirmations

 SAP AG 1999

(C) SAP AG AC010 11-138

4.12.2Closing and Reporting - Exercises

Unit: Accounts Payable

Topic: Closing operations in Accounts Payable

At the conclusion of these exercises, you will be able to:

• Print balance confirmations
• Valuate open items in foreign currency (optional)
• Regroup payables by remaining term (optional)

Depending on legal requirements, various procedures need to be

completed in the subsidiary ledgers before financial statements can be
created in the general ledger.

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

For the purposes of the following exercises, we will assume that the closing procedures have
already been completed for the previous month.

4-1 Print balance confirmations

Print a balance confirmation for vendor 1000.
To assist you with the entries in the selection screen, report variant AC010 was created.
What is the reconciliation key date for the balance confirmation?
___________________________
By which date does IDES expect to have the balance confirmations returned by the
vendors?
___________________________
View the balance confirmation in the output control.
Periodic processing  Closing  Check/count  Balance confirmations: Print

(C) SAP AG AC010 11-139

 A balance confirmation would not normally be sent for month-end
closing. We will only do so here as a learning exercise.

Now go back to the SAP Easy Access menu.

4-2 Foreign currency valuation (optional)

Vendors abroad often create their invoices in the currency of their own country. If this
currency is not the same as the company code currency, the system treats it as a foreign
currency and translates it into local currency using a defined exchange rate.
When the financial statement is prepared, the open items in foreign currency have to be
revaluated according to country-specific requirements because the exchange rate may
have changed since the open items were created.

4-2-1 Post a foreign currency invoice

The accounting department discovers an invoice from the vendor AGENCY##
that has not yet been posted. It is dated from the 15th of the previous month.
Fortunately, the last posting period is still open, so the invoice can still be
posted in this period before the month-end closing is carried out. It is an invoice
in foreign currency, without any tax on sales/purchases (tax code 0I).
Post the invoice with the number 2## (reference) for 5000 USD on the last day
of the previous month. Use account 470000 as the offsetting account. Use tax
code 0I. Use the entry variant “With cost center” to post the cost to your cost
center, CC##.
Before posting the document, select the tab “Local currency”. Here
you will find the amount translated into local currency. Round this
amount to the nearest thousand for this exercise. Repeat this
action in the line item by double-clicking on it.

Document entry  Invoice

Write down the accounting document number:

_________________________________________________________

Now go back to the SAP Easy Access menu.

4-2-2 Carry out foreign currency valuation

(C) SAP AG AC010 11-140

 Carry out the foreign currency valuation for the vendor account AGENCY##
only.
To assist you with the entries in the selection screen, report variant AC010 was
created.
Use this variant and replace ## with your group number.
On which key date is the valuation carried out?
___________________________

Run the batch input session in the foreground.

Now go back to the SAP Easy Access menu.

IDES runs the valuation report for all accounts simultaneously, of

course.
Since this valuation does not form a part of the legal year-end
closing, the valuations are not noted in the documents, and the
postings will be reversed on the 1st of the next period.
Periodic processing  Closing  Valuate  Open items in foreign country

4-3 Regroup payables (optional)

Many governments require that payables (and receivables) be ordered according to
remaining term. In Europe, for example, accounting convention 93 requires this
classification, and the standard SAP System provides the necessary sorted list.

4-3-1 Post an invoice with remaining term of 2 years

Post an invoice with the number 3## (reference) for 6000 UNI for vendor
AGENCY##. Use account 470000 as the offsetting account. Use tax code 0I.
The invoice and posting dates are both the 15th of the previous month. Use the
entry variant “With cost center” to post the cost to your cost center, CC##.
Before posting the document, select the tab “Payment”. You will
find the terms of payment here, as well as other information. Change
the terms of payment to ZB99. These terms of payment have
been defined with a term of 24 months.

Write down the accounting document number:

_________________________________________

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-141
 Document entry  Invoice

4-3-2 Carry out regrouping

Carry out the regrouping by remaining term.
To assist you with the entries in the selection screen, report variant AC010 was
created. Use this variant and replace ## with your group number on all tab
pages.
What is the reconciliation key date for the regrouping?
___________________________
On which document date is the regrouping canceled?
___________________________
Run the batch input session in the foreground.

Now go back to the SAP Easy Access menu.

Periodic processing  Closing  Regroup  Receivables/payables

4-3-2 Check the regrouping

Go to the balance display for account 160020 in business area BA##. This is the
balance sheet account that is configured to record payables with a remaining
term of 1 to five years. What do the transaction figures show?

Now go back to the SAP Easy Access menu.

G/L Accounting:
Account  Display balances

(C) SAP AG AC010 11-142

4.13
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

 SAP AG 1999

(C) SAP AG AC010 11-143

4.14Accounts Payable - Solutions

Unit: Accounts Payable

Topic: Vendor Master Data

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

1-1 Creating a vendor list

Information system  Reports for Accounts Payable Accounting  Master data 
Vendor List

1-1-1 Create the whole vendor list

Field name or data type Values

Company code 1000
Execute

1-1-2 Create a list for an account group

Field name or data type Values

Company code 1000
Choose “Dynamic selections”.
In the hierarchy structure on the left side of the screen, select “Account group”
and choose “Adopt selected item” to include the field in the dynamic selections.

Field name or data type Values

Account group KRED
Save
Execute

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-144

 1-2 Maintaining a vendor master record

1-2-1 Create a master record

Master records  Create

Field name or data type Values

Vendor VMIETER##
Company code 1000
Account group VEND
Reference
Vendor AGENCY00
Company code 1000
Continue

1st Screen: Address

Field name or data type Values
Search term AC010
Other fields Any -- enter a complete
address
Continue

2nd Screen: Control

Leave all fields blank.
Continue

3rd Screen: Payment transactions

Leave all fields blank.
Continue

4th Screen: Accounting information Accounting

The displayed data was copied from the reference vendor. Do not change the
data.
Continue

(C) SAP AG AC010 11-145

 5th Screen: Payment transactions Accounting
The displayed data was copied from the reference vendor. Do not change the
data.
Continue

6th Screen: Correspondence Accounting

The displayed data was copied from the reference vendor. Do not change the
data.
Save

Now go back to the SAP Easy Access menu.

1-2-2 Maintain the master record

Master records  Change

Field name or data type Values

Vendor VMIETER##
Company code 1000
Company code data Select
Accounting info
Company code data Select
Payment transactions
Continue

Accounting information Accounting screen:

The reconciliation account is 160000.
Continue

Payment transactions Accounting screen:

0001 or ZB00 should be entered as the payment terms.
Payment methods: Confirm that C and S are entered.

Save

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-146
(C) SAP AG AC010 11-147
 Solutions

Unit: Accounts Payable

Topic: Accounting transactions within a period in Accounts
Payable

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

2-1 Posting a vendor invoice and checking the posting

2-1-1 Post an invoice

Document entry  Invoice

Enter company code, if not already entered.

Field name or data type Values
Company code 1000
Continue

Basic data
Field name or data type Values
Vendor AGENCY##
Continue

Basic data
Field name or data type Values
Invoice date Yesterday’s date
Posting date Today’s date
Continue
The master record of the vendor is displayed on the upper right hand side of the
screen.

(C) SAP AG AC010 11-148

 Basic data
Field name or data type Values
Amount 4400
Tax amount 400 (10% input tax, code 1I)
Reference 1##
Text Real estate commission group
##

In the left column, select the "with cost center" screen variant.

Line items
Field name or data type Values
G/L account 470000
D/C Debit
Doc. currency amount 4000
Tax code 1I
Cost center CC##
Post by choosing the Save icon.

Write down the accounting document number.

Now go back to the SAP Easy Access menu.

2-1-2 Check the vendor account

Account  Display balances

Field name or data type Values

Vendor AGENCY##
Company code 1000
Fiscal year Current year
Execute

Double-click on the balance of the current month.

(C) SAP AG AC010 11-149

 A list of open items appears. Use the document number you wrote down to
identify your document.
Double-click on this line item, and then choose the document overview.
An input tax item has been automatically generated. The tax code you entered
determines which account the tax is posted to.

Now go back to the SAP Easy Access menu.

2-1-3 Check the reconciliation account

Master records  Display

Field name or data type Values

Vendor AGENCY##
Company code 1000
The reconciliation account is found on the Payment transactions Accounting
screen. In this case, it has the number 160000.

G/L Accounting: Account  Display balances

Field name or data type Values

G/L account 160000
Company code 1000
Fiscal year Current year
Business area BA##
Execute

Now go back to the SAP Easy Access menu.

2-2 Creating recurring entries

2-2-1 Create a recurring entry document

Document entry  Reference documents  Recurring document

Enter Recurring Entry: Header Data

(C) SAP AG AC010 11-150

 Field name or data type Values
First run on 1st of the next month
Last run on 1st of the preceding month of
next year
Interval in months 1
Run date 1
Document type KR
Reference Contract 0815
Posting key (PstKy) 31
Account VMIETER##
Continue

Field name or data type Values

Amount 2000
Payment terms ZB00
Text =RENT
Posting key (PstKy) 40
Account 470000
Continue

Field name or data type Values

Amount 2000
Tax code 0I (0% input tax)
Cost center CC##
Save

Now go back to the SAP Easy Access menu.

2-2-2 Start the recurring entry program

Periodic processing  Recurring entries  Execute

Goto  Variants  Get...

Select variant "AC010".

(C) SAP AG AC010 11-151

 The displayed variant should contain the following data:
Field name or data type Values
Company code 1000
Settlement period 1st of the next month
User AC010-##
Batch input session name SAPF120-##
User name AC010-##
Replace ## with your group number.
Execute

A message should appear in the status bar, informing you that session
SAPF120-## has been created. If this message does not appear, one of the
following has happened:
• The recurring entry original document was not created correctly
• Your selections for the recurring entry program were incorrect
• Another group has generated your recurring entry

Now go back to the SAP Easy Access menu.

2-2-3 Process batch input session

System  Services  Batch input  Sessions

On the overview screen, select the session SAPF120-## and enter your user,
AC010-##, in the “Created by” field. Choose “Process”.
Select the run mode “Visible”, choose process in the dialog box.
Now observe how the system enters values from the session on a sequence of
screens. Accept each screen by choosing “Continue” (enter).

Now go back to the SAP Easy Access menu.

2-2-4 Check the vendor account in A/P

Account  Display balances

Field name or data type Values

Vendor VMIETER##

(C) SAP AG AC010 11-152

 Company code 1000
Fiscal year Current year
Execute

You should see a balance of 2200 UNI.

Double-click on the balance of the current month.
The automatically-generated rent item is displayed. Double-click on this item to
reach the line item itself, and then choose the document header pushbutton (the
hat) to display the document header. The document header dialog box contains
a reference to the recurring entry document.

Now go back to the SAP Easy Access menu.

2-3 Manual outgoing payment with check printing

2-3-1 Post the outgoing payment

Document entry  Outgoing payment  Post + print forms

Payment with Printout: Header Data

Field name or data type Values
Company code 1000
Payment method S or C (ask instructor)
If payment method C is used: 1
Check lot number
House bank 1000
Printer for forms LP01
Calculate payment amount Selected
Recipient’s lang. Selected
Choose “Enter payments”.

Field name or data type Values

Vendor AGENCY##
Adopt all of the other data.
Choose “Process open items”.

(C) SAP AG AC010 11-153

 Deselect all items except the item with your own business area, BA##, or the
document number you wrote down.
Post.
Write down your document number.
Confirm information.
Choose "Check" or "International Check".
Place the cursor on the correct spool file.
Choose “Display contents” (eye glasses)  the check is displayed and can be
printed from the printer that is installed.

Now go back to the SAP Easy Access menu.

2-3-2 Check the vendor account

Account  Display balances

Field name or data type Values

Vendor AGENCY##
Company code 1000
Fiscal year Current year
Execute

Double-click on the balance of the current month.

The original open item has been cleared and a payment item with the number
you wrote down has been added.
Double-click on the payment item and go to the document display from here. In
the document, you will see the item for posting the cash discount received.
Because the vendor AGENCY ## grants 3% cash discount for payment made
within 14 days, you receive a cash discount of 120 UNI on your payment of
4000 UNI. 12 UNI are posted to the input tax account as a tax on
sales/purchases correction.
Now go back to the SAP Easy Access menu.

2-4 Automatic payment

2-4-1 Create a payment run and maintain the parameters

Periodic processing  Payments
(C) SAP AG AC010 11-154
 Field name or data type Values
Run date 1st of the next month
Identification BA##
Continue (enter)
The status of the new payment run is: No parameters entered as yet.

Choose the tab “Parameter”:

Field name or data type Values
Posting date 1st of the next month
Documents entered up to Tomorrow's date
Company codes 1000
Payment methods S
Next posting date One week after the posting
date
Vendor VMIETER##
Save

Choose the tab “Additional log”.

Field name or data type Values
Due date check Select (first box)
Payment method selection in all Select (second box)t
cases
Line items of the payment Select (fourth box)
documents
Vendors VMIETER##
Save

Go back to the tab “Status”.

2-4-2 Schedule the payment proposal

Choose “Schedule proposal”.
Select “Start immediately”.
Continue

(C) SAP AG AC010 11-155

 Keep updating the status until a message is displayed to tell you that the
payment proposal has been created.

2-4-3 Edit the proposal

Choose “Display proposal”.

If no payments are displayed on the screen, you have made an error

somewhere. Look at the proposal log (Edit  Proposal  Display
log) and see if you can find the error. Delete the payment proposal
(Edit  Proposal  Delete) and remove the error. Then restart the
payment proposal. Repeat this process until payments are displayed
in the proposal.

2-4-4 Schedule the payment run

Choose “Schedule payment run”.
Select “Start immediately”.
Continue
Keep updating the status until a message is displayed to tell you that the
payment run has been executed and all postings created.

2-4-5 Print payments

Choose the tab “Printout/data medium”.
Field name or data type Values
Variant for RFFOD__S SCHECK
Save

Go back to the tab “Status”.

Choose “Schedule print”.

Select “Start immediately”.
Replace the ? in the “Job name” field with an identification of your choice.
Continue

System  Services  Output controller

Field name or data type Values
Created by AC010-##

(C) SAP AG AC010 11-156

 Execute
Select the spool request for the check and view it (by choosing the glasses).

Now go back to the SAP Easy Access menu.

2-4-6 Check the vendor account

Account  Display balances

Field name or data type Values

Vendor VMIETER##
Company code 1000
Fiscal year Current year
Execute

Double-click on the balance of the current month.

The original open item has now been cleared and a payment item has been
created.

Now go back to the SAP Easy Access menu.

2-5 Due date analysis

Information system  Reports for Accounts Payable Accounting  Vendors: Items

 Due Date Analysis for Open Items

Field name or data type Values

Company code 1000
Open items at key date Today’s date
Graphical report-output Selected
Execute

At the bottom of the screen, you see all the due and non-due items ordered by days.
The column on the left contains the characteristics you can use to restrict the display. If
you select the characteristic “Vendor”, for example, a list of all vendors and the totals
of each of their due and non-due open items is displayed on the right.

(C) SAP AG AC010 11-157

 By selecting a vendor, you can limit the day period split on the bottom part of the
screen to this one vendor.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-158

 Solutions

Unit: Accounts Payable

Topic: Integration with R/3 MM

To access Purchasing:
Logistics  Materials Management  Purchasing

3-1 Carrying out a procurement process

3-1-1 Create a purchase order

Purchase order  Create  Vendor/supplying plant known

If documentation about the ENJOY ordering transaction appears on

the left side of the screen, you can close it by choosing the “Close”
pushbutton.
Display the document overview by choosing the “Document
overview on” pushbutton.
In the document overview, choose the selection variant “Purchase
requisitions” (on the far left of the pull-down menu).

Field name or data type Values

Requirement tracking number ##
Execute

A purchase requisition is displayed in the document overview. Select this

purchase requisition and drag it to the shopping basket. The data from the
purchase requisition is automatically transferred to the purchase order.
Complete the purchase order header with the following data.

Field name or data type Values

Purchase organization IDES Deutschland (Germany)

(C) SAP AG AC010 11-159

 Purchasing group Corporate Purchasing (100)
Vendor 1006 (located above the tabs)

To display the items, choose the pushbutton next to “Item overview”. Select the
item and choose “Select purchase order item”. You can check the account
assignment on the “Account assignment” tab page.

Save
Write down the purchase order number; you will need this number later.

Now go back to the SAP Easy Access menu.

3-1-2 Post a goods receipt

Purchase order  Follow-on functions  Goods receipt

Field name or data type Values

Document and posting date Today’s date + 3 days
Movement type 101
Order Your purchase order number
Continue (Enter).
Confirm any messages with Continue.
The goods receipt items are displayed.
Post (choose Save icon).
Write down your goods receipt document number.

Now go back to the SAP Easy Access menu.

3-1-3 Carry out invoice verification

Purchase order  Follow-on functions  Logistics invoice verification

Field name or data type Values

Document and posting date Today’s date +4 days last day
of month; that is, do not use a
day in the next month
Amount 8120

(C) SAP AG AC010 11-160

 Tax amount 1120 (16% domestic input tax)
Purchase order Your purchase order number
Continue (Enter).

The purchase order items are displayed.

Save

Write down the invoice receipt document number.

Now go back to the SAP Easy Access menu.

3-1-4 Display purchase order history and follow-on documents

Purchase order  Display
The purchase order is displayed.
Expand the item details icon in the lower part of the screen.
In the item details, choose the tab “Purchase order history”.
Choose the goods receipt document number.
Choose the tab “Document info”.
Choose “FI documents”.
Choose “Accounting document”.
The posting record is:
OEM products consumed 7000
GR/IR clearing account – Goods Rcvd/Invoice Rcvd 7000-
Go back to the purchase order.

Choose the invoice receipt document number.

Choose the “Follow-on documents” button.
Choose “Accounting document”.
The posting record is:
GR/IR clearing account 7000
Input tax 1120
Blacks AG 8120-

(C) SAP AG AC010 11-161

 Solutions

Unit: Accounts Payable

Topic: Closing operations in Accounts Payable

To access Accounts Payable:

Accounting  Financial accounting  Accounts payable

4-1 Print balance confirmations

Periodic processing  Closing  Check/count  Balance confirmations: Print
Goto  Variants  Get...
Select variant “AC010”.

Execute

The balance confirmation is displayed.

Scroll down the screen to display the other sections (including the reply print preview).
Note: The subsequent lists can be sent to the output control by selecting the printer
symbol. Do not print them during this exercise.

Choose the green arrow to go back.

The check list is displayed.

Choose the green arrow to go back.

The results list is displayed.

Choose the green arrow to go back.

The selection criteria for the program are displayed.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-162

 4-2 Foreign currency valuation (optional)

4-2-1 Post a foreign currency invoice

Document entry  Invoice

Enter company code, if not already entered.

Field name or data type Values
Company code 1000
Continue

Basic data
Field name or data type Values
Vendor AGENCY##
Continue

Basic data
Field name or data type Values
Invoice date 15th of the previous month
Posting date Last day of the previous month
Continue
A warning appears, informing you that a posting is being made to the previous
period. Confirm this message by pressing “Enter”.
The master record of the vendor is displayed on the upper right hand side of the
screen.

Basic data
Field name or data type Values
Amount 5000 USD
Tax amount 0 (tax code 0I – no input tax)
Reference 2##

In the left column, select the "with cost center" entry variant.

Line items
Field name or data type Values
(C) SAP AG AC010 11-163
 G/L account 470000
D/C Debit
Doc. currency amount 5000
Tax code 0I
Cost center CC##

Choose the tab “Local currency”.

Field name or data type Values
Amount in local currency Round to the nearest thousand

Double-click on the amount in the G/L account line item.

Field name or data type Values
Amount in local currency Round to the nearest thousand
Note: You round off the amount payable here so that a valuation difference
exists for the foreign currency valuation in the next step.
Back

Post

Write down the accounting document number.

Now go back to the SAP Easy Access menu.

4-2-2 Carry out foreign currency valuation

Periodic processing  Closing  Valuate  Open items in foreign country
Goto  Variants  Get...
Select variant “AC010”.

Replace ## with your group number on all tab pages.

Execute

A list of all items to be valuated appears.

Choose “Postings”. The two documents (valuation and reverse document) are
displayed in list format.
(C) SAP AG AC010 11-164
 System  Services  Batch input  Sessions

Select the session “SAPF100-##”.

Choose “Process”.
Choose “Process”.
Confirm the following screens by pressing ENTER until the session has
finished running.

Now go back to the SAP Easy Access menu.

4-3 Regroup payables (optional)

4-3-1 Post an invoice with remaining term of more than 2 years

Document entry  Invoice

Enter company code, if not already entered.

Field name or data type Values
Company code 1000
Continue

Basic data
Field name or data type Values
Vendor AGENCY##
Continue

Basic data
Field name or data type Values
Invoice date 15th of the previous month
Posting date 15th of the previous month
Continue
A warning appears, informing you that a posting is being made to the previous
period. Confirm this message by pressing “Enter”.
The master record of the vendor is displayed on the upper right hand side of the
screen.
(C) SAP AG AC010 11-165
 Basic data
Field name or data type Values
Amount 6000 UNI
Tax amount 0 (tax code 0I – no input tax)
Reference 3##

In the left column, select the "with cost center" entry variant.

Line items
Field name or data type Values
G/L account 470000
D/C Debit
Doc. currency amount 6000
Tax code 0I
Cost center CC##

Choose the tab “Payment”.

Field name or data type Values
Terms of payment ZB99

Post.
Confirm any warning messages by pressing enter.

Write down the accounting document number.

Now go back to the SAP Easy Access menu.

4-3-2 Carry out regrouping

Periodic processing  Closing  Regroup  Receivables/payables
Goto  Variants  Get...
Select variant “AC010”.

On all tab pages, replace ## with your group number.

(C) SAP AG AC010 11-166

 Execute

A list of all items to be regrouped appears.

Choose “Postings”. The two documents (regrouping and reverse document) are
displayed in list format.

Menu:
System  Services  Batch input  Sessions

Select the session “SAPF101-##”.

Choose “Process”.
Choose “Process”.
Confirm the following screens by pressing ENTER until the session has
finished running.

Now go back to the SAP Easy Access menu.

4-3-3 Check the regrouping

G/L Accounting:
Account  Display balances

Field name or data type Values

G/L account 160020
Company code 1000
Fiscal year 1999
Business area BA##
Execute

The transaction figures show that 6000 UNI were posted to this account for the
last period. This is your regrouping for the purpose of creating the financial
statement. You can also see that the 6000 UNI were charged off again in the
current period.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-167

5
Accounts Receivable

Contents:
 Organizational Structures of Revenue Controlling
 Master Data in Accounts Receivable
 Daily Accounting Transactionsin Accounts
Receivable
 Integration with Sales and Distribution
 Credit Management
 Closing Operations in Accounts Receivable

 SAP AG 1999

(C) SAP AG AC010 11-168

5.2
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 withina 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

 SAP AG 1999

(C) SAP AG AC010 11-169

5.3
Overview Diagram: Accounts Receivable

CO

FI- FI- FI-

BL TV AA

FI- FI- FI-

MM General SD
AP GL AR
Ledger

Balance Sheet
... ...
P&L
...

 SAP AG 1999

 Accounts Receivable records all accounting transactions related to business with customers. Much of its
data is obtained from Sales and Distribution.

(C) SAP AG AC010 11-170

5.4
Accounts Receivable: Business Scenario

 Accounting transactions concerning customers are

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 directlyin 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 confirmed with selected customers and
regrouped.

 SAP AG 1999

(C) SAP AG AC010 11-171

5.5

Presentation:
Presentation:
The
The Organizational
Organizational Structures
Structures of Sales of
Revenue Controlling
Revenue Controlling
Operating
concern
Profitability
segments

 SAP AG 1999

(C) SAP AG AC010 11-172

5.5.2
Operating Concern

Operating
Concern
Co
st s

Con- Con-
trolling trolling
area area
Re
ve
nu
e

Company code
 SAP AG 1999

 An operating concern is the central organizational structure in profitability analysis. Each operating
concern represents an area in which a market (or customer-defined) segment of a business can be
monitored and its profitability analyzed.
 A corporate group usually only requires one operating concern. This operating concern is assigned to all
existing controlling areas that assign their costs to that operating concern. Revenues are assigned directly
to the operating concern from FI.
 IDES also uses only one operating concern, to which all the controlling areas in the whole corporate
group are assigned. This enables IDES to carry out international market and profitability analyses.

(C) SAP AG AC010 11-173

5.5.3
Profitability Segments

Profitability analysis
for profitability
segment
Divisions

s e
Profit-
tri
un

ability
segment
Co

Distribution channels

Characteristics

 SAP AG 1999

 The operating concern is divided into individual market segments for which profitability analyses can be
carried out. These market segments are known as profitability segments. The profitability segments are
defined using characteristics selected by the user.
 The IDES operating concern uses the following characteristics to define its profitability segments:
 Customer
 Sales organization
 Distribution channel
 Division
 Product
 Strategic business unit
 Sales district
 Country

(C) SAP AG AC010 11-174

5.6

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

Account definitions and company

code-specific settings
Account groups

 SAP AG 1999

(C) SAP AG AC010 11-175

5.6.2
Customer Account in SAP FI

Customer X

Account definition
General
at client level
Data

PLUS PLUS

Company code- Company code-

specific settings specific settings

CC 1000 CC 2000

Customer X in company code 1000 Customer X in company code 2000

 SAP AG 1999

 As with G/L accounts and vendor accounts, customer accounts are also made up of two areas:
 A customer account is defined for all company codes as client level. General data, such as the
customer's address, is also stored here.
 Postings cannot be made to the account in a company code until company code-specific settings have
been made, such as the agreed terms of payment.

(C) SAP AG AC010 11-176

5.6.3
Account Groups for Customers

Customer
accounts
Accounts Receivable

Cust
000000-099999
C
100000-199999
Company code
Dom. data
200000-299999

General Sales area

For.
data data
300000-399999

One-time
400000-499999

0001
500000-599999
Account groups Account 001111

Cust
... unt
000000-099999 Acco
600000-699999
oup
gr

 SAP AG 1999

 In the same way as G/L accounts and vendor accounts, customer accounts can be combined in various
account groups, so that they can be organized and managed more easily.
 The accounts in an account group usually have similar characteristics. For example, you could have one
account group for domestic customers, one for customers abroad, one for affiliated customers, and one
for one-time accounts.

(C) SAP AG AC010 11-177

5.7

Presentation:
Presentation:
Daily Accounting
Daily Accounting Transactions
Transactions in
in Accounts Receivable
Accounts Receivable
Invoices, credit memos
Payment differences
Automatic dunning
Correspondence

 SAP AG 1999

(C) SAP AG AC010 11-178

5.7.2
Enjoy Invoice/Credit Memo Entry

Transaction Invoice/credit memo

Information
Header and area
customer data

Templates

G/L account items

 SAP AG 1999

 Almost all customer invoices and credit memos reach Accounts Receivable via the integrated SD
module, but it is also possible to use the Enjoy transaction for invoice/credit memo entry in
exceptional cases. The entry screen is divided into the areas:
 Work templates (here, you can select creation variants, account assignment templates, or held
documents as references)
 Header and customer data (document header and customer line item data is entered here)
 Line item information (the line items for the document are entered here)
 Information area (the document balance and information about the customer is displayed here)
 This transaction can also be used to create documents in foreign currency. The foreign currency amount
is translated into local currency using defined exchange rates.
 Note: When entering revenue line items, you must also enter a profitability segment to which the
revenues are posted, so that the profitability analysis is carried out for that segment.

(C) SAP AG AC010 11-179

5.7.3
Incoming Payments

Complete payment

Minor payment difference

Greater payment difference

Post partial payment Generate residual item

Customer Customer
Partial
8000 5000
payment 8000 5000
Residual
Invoice reference 3000
item
to open item

 SAP AG 1999

 Incoming payments can be dealt with in a number of ways in different companies and countries. This
subject is described in greater detail in the "Bank Accounting" unit. However, incoming payments are
basically posted as shown on this slide:
 If the customer pays his or her open items to the full amount, or with an authorized deduction of cash
discount, the items are cleared.
 If a minor payment difference exists, this can be charged off automatically. The maximum amount
that constitutes a minor payment difference is defined in your system settings.
 Any greater payment difference must be dealt with manually. There are two methods of posting
underpayments:
Partial payment: A new open item in the amount of the payment is created on the credit side, and
an invoice reference is created to the open invoice.
Residual item: The open invoice is cleared and a new open item (residual item) in the amount of
the payment difference is created.

(C) SAP AG AC010 11-180

5.7.4
Dunning Functions

Selecting items for dunning

4
3
2 Calculating dunning levels
1

Calculating dunning charges and

dunning interest

Issuing dunning notices

..........
.......... Managing dunning history
..........

Individual dunning notice Mass processing by

dunning program
 SAP AG 1999

 The R/3 System provides you with a tool that automatically analyzes all the open items and duns any
items that are overdue. The system determines a dunning level, which is in accordance with the number
of days in arrears. The dunning level determines which dunning charges and interest are charged, as well
as which dunning text is selected. A dunning history keeps a record of which dunning notices have been
issued.
 You can trigger automatic dunning for a single account (individual dunning notice), or you can have
the dunning program carry out automatic dunning for a selected number of accounts.

(C) SAP AG AC010 11-181

5.7.5
Dunning Procedure

Most of the settings for dunning are madein the "dunning

procedure". You can access the dunning procedure directly
from the application.

Customer Correspondence
Company code
Dunning data
Dunning procedure 0001
Dunning
procedure

 SAP AG 1999

 Dunning is controlled by the dunning procedure. A dunning procedure must be entered in every
account that is to be included in automatic dunning.
 A dunning procedure that is valid for one-time customers is entered in one-time accounts.
 You can define as many different dunning procedures as you wish. The R/3 System comes with a
number of standard dunning procedures that can be used as a template for additional procedures.

(C) SAP AG AC010 11-182

5.7.6
Parameters

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ...

 SAP AG 1999

 You can specify how the dunning run is to be executed by entering parameters in the dunning program.
You can use the parameters of an existing dunning run as a template and adjust the dates to meet your
requirements. Typical parameters are the company codes and accounts that are to be included in the
dunning run.

(C) SAP AG AC010 11-183

5.7.7
Dunning Run

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ... Schedule dunning run

Dunning run has finished

 SAP AG 1999

 During the dunning run, accounts are selected and checked for overdue items. The system then checks
whether dunning notices should be sent and assigns the relevant dunning levels. All dunning data is
stored in a dunning proposal.

(C) SAP AG AC010 11-184

5.7.8
Changing the Dunning Proposal

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ... Schedule dunning run

Dunning run has finished

Change dunning notices

Dunning data has been changed

 SAP AG 1999

 The dunning proposal can be edited, deleted, and recreated as often as required until the accounting
clerk is satisfied with the result.
 This step can be omitted. Dunning notices can be printed as soon as the dunning run is finished.

(C) SAP AG AC010 11-185

5.7.9
Printing Dunning Notices

Run date 03.01.XXXX

Identification AC200
Document
Account Status Document
Items
Account PK ...
Account
Maintain parameters Document
Items
PK ...
PK ...
Line...items
PK ...
C or V PK... ...
Parameters have been entered PK ...
10 20 ...
... ... 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

 SAP AG 1999

 In one step, the system prints the dunning notices and updates the dunning data in the accounts and
documents, which is to say that the dunning dates and levels are entered in the documents and accounts.

(C) SAP AG AC010 11-186

5.7.10
Correspondence

Correspondence requests

Mass request Individual request Individual request

selection program manual automatic
Standard letter
Internal documents
Periodic account statement

Open item list

Account statement Bill of exchange
charges statement
Individual
correspondence
Payment notice
...

Corre-
spond-
ence
requests

Trigger program

Print programs

 SAP AG 1999

 Correspondence relating to daily business first has to be requested before it can be printed. A
correspondence request can be carried out in the following ways:
 Automatically when special transactions, such as bill of exchange charges (bill of exchange charges
statement) or payment differences (payment notice) are posted.
 Manually by the accounting clerk
 Using a request program that creates a high volume of correspondence requests simultaneously
(periodic account statements, internal documents, standard letters)
 Requested correspondence is stored in a correspondence request table and can be printed via a trigger
program.

(C) SAP AG AC010 11-187

5.7.11
Accounts Receivable Information System

Views of the A/R Information System  Due date analysis

 Payment history

 Currency analysis

 Overdue items

 DSO analysis

 Terms offered/
Display terms taken
evaluations
Create
evaluations

SAP database

 SAP AG 1999

 The Accounts Receivable information system enables you to carry out quick analyses of important
accounting data, such as:
 Due date breakdown
 Customer payment history
 Currency risk for customers abroad
 Overdue items
 Number of days ("DSO days") that a customer takes on average to pay an invoice
 Customer cash discount history (terms offered/terms taken)
 These analyses are based on preselected datasets (views) that have to be generated or updated at regular
intervals by means of a background run from the SAP database.
 Note 1: Accounts Payable contains an Accounts Payable information system that is structured in the
same way.
 Note 2: You can use the account analysis evaluations to analyze individual customer accounts.

(C) SAP AG AC010 11-188

5.8

Presentation:
Presentation:

Integration withwithSales
Integration and
Sales and Distribution
Distribution

Sales organization, distribution channel,

division
SD view of the customer master record
Sales, shipping, billing

 SAP AG 1999

(C) SAP AG AC010 11-189

5.8.2
IDES Distribution Chains in Germany
IDES Distribution Chains in Germany
Company code 1000
— Germany

Sales organization Sales organization

A
AA 1000 — Frankfurt A
AA 1020 — Berlin

Distribution channel Distribution channel

10 — Fin.cust.sales 20 — Store chains

Distribution channel Distribution channel

12 — Resellers 22 — Indust.customers

Distribution channel Distribution channel

14 — Service 24 — Pharmaceutical customers

Distribution channel
16 — Factory sales

 SAP AG 1999

 The sales organizations are legally responsible for sales in R/3. One company code may contain several
sales organizations. The IDES company code 1000 includes the sales organizations 1000 (Frankfurt) and
1020 (Berlin), for example. This means that any accounting-relevant transactions in either of these sales
organizations are posted in company code 1000.
 Each sales organization can use different distribution channels to sell goods. In principle, a distribution
channel can also be used by two different sales organizations. Distribution channels used by IDES are:
 Final customer sales
 Resellers
 Service
 Factory sales
 Store chains
 Industrial customers
 Pharamceutical customers
 The combination of a sales organization and a distribution channel is also known as a distribution
chain.

(C) SAP AG AC010 11-190

5.8.3
Sales for IDES Plant Hamburg

Plant 1000 Company code 1000

— Hamburg — Germany

... sells goods ... posts the

from ... sale in ...

Sales organization Sales organization

A
AA 1000 — Frankfurt A
AA 1000 — Frankfurt

Distribution channel Distribution channel

10 — Final 12 — Reseller
customer sales
Distribution chain 1000 — 10 Distribution chain 1000 — 12

 SAP AG 1999

 Distribution chains sell goods from the plants. Both of the IDES distribution chains, 1000-10 and 1000-
12, sell goods from the IDES plant in Hamburg and post the sales in IDES company code, 1000, which
is also assigned to the plant.

(C) SAP AG AC010 11-191

5.8.4
Divisions

Divisions

Division 02 —
Motorcycles

Division 03 —
Paints
Material

Division 05 —
Foods

 SAP AG 1999

 Materials are divided into divisions in the R/3 System so that a large volume of different materials can
be managed and processed more efficiently. The IDES group uses the divisions motorcycles, paints, and
foods, for example.

(C) SAP AG AC010 11-192

5.8.5
Sales Areas

Divisions

Sales area 1000

— 10 — 02
02

Sales organization
A
AA 1000 — Frankfurt
Sales area 1000
Distribution channel — 10 — 03
10 — Final 03
customer sales
Distribution chain 1000 — 10

Sales area 1000

— 10 — 05

05

 SAP AG 1999

 The divisions are assigned to the distribution chain from which they can be sold. The combination of
distribution chain and division is a sales area.
 Customer-specific arrangements, regarding partial deliveries or terms of payment, for example, can be
made for each sales area. Statistics can be created and separate marketing activities carried out within a
sales area.

(C) SAP AG AC010 11-193

5.8.6
Sales Area Data in the Customer Master Record

Customer X

Account definition
General
at client level
data

PLUS PLUS

Company code- Sales area-

specific settings specific settings

Sales area
1000-10-10
CC 1000

Customer X in company code 1000 Customer X in

sales area 1000-10-10
 SAP AG 1999

 A sales area (combination of sales organization, distribution channel, and division) must define sales
area-specific settings for a customer before it can start doing business with that customer. These could
be special conditions and terms of payments that the customer has arranged with the specific sales area.

(C) SAP AG AC010 11-194

5.8.7
Sales Process

SD FI
Sales
Sales order No document

Shipping
Outbound delivery Transfer order Goods issue
Document
Outbound Picking Goods
Line items
delivery issue ...
...

SD MM

SD FI
Invoice
Billing
Billing document
Line items
...
...

 SAP AG 1999

 The sales order forms the basis of the sales process. Once a customer has placed an order, a sales order
must be created at the start of the process. The sales order is generated at the distribution chain level.
The ordered items can be from different divisions. The sales order is a document in SD and does not
cause any postings in Financial Accounting. When the sales order has been entered, the system carries
out an availability check for the required delivery date.
 On the day of shipping, an outbound delivery document is created. Billing for the delivery can only
take place when the goods have been taken from the warehouse stock and posted as a goods issue.
 The warehouse management function is used for picking. A transfer order has to be created, which
generates the pick order. The requested goods are taken from the warehouse and prepared for delivery.
 The goods to be delivered are posted as a goods issue. A goods issue document is created in MM, and an
accounting document is created in FI so that the goods issue is posted to the correct G/L accounts.
 The last stage in the sales process is billing. A billing document is created in SD, and a printed invoice is
sent to the customer. At the same time, a document is created in FI so that the receivables and revenues
can be posted to the correct accounts.

(C) SAP AG AC010 11-195

5.9

Presentation:
Presentation:
Credit Management
Credit Management

Credit control area

Credit management master data
Credit control

 SAP AG 1999

(C) SAP AG AC010 11-196

5.9.2
IDES Credit Control Area

6000 5000

1000

6000 5000
Mexico Japan
2000 2300
United Kingdom Spain

3000

1000 2100
Germany Portugal

2200
3000 4000 France
USA Canada

 SAP AG 1999

 The organizational unit used for credit control is the credit control area. A credit control area can be
assigned to individual company codes (decentralized organization) or to a group of company codes
(centralized organization).
 A credit control area is generally managed by a separate credit department, which is divided into a
number of credit representative groups, with each group consisting of several credit representatives.
 The IDES group uses four credit control areas:
 Mexico and Japan each have a separate credit department (credit control area 5000 and 6000)
 The USA and Canada have centralized credit control in credit control area 3000
 Credit control is also centralized for all company codes in Europe (credit control area 1000)

(C) SAP AG AC010 11-197

5.9.3
Credit Management Master Record

Credit management master record

Overview

Customer General
master record data

Credit control Credit control

area data area data
1000 3000

 SAP AG 1999

 The credit department sets up a separate credit management master record, which is an extension of
the customer master record, so that data relevant to credit management can be maintained and
monitored.
 The credit management master record consists of the following sections:
 General data, which is relevant for all credit control areas. This could be the customer's address and
communication data, or the maximum total limit that can be permitted for the sum of all granted credit
limits.
 Credit control area data, which is only relevant for a specific credit control area. This could be the
credit limit at credit control area level, or a customer's risk category.
 An overview, which contains the most important data from all sections.

(C) SAP AG AC010 11-198

5.9.4
Credit Control Process

Sales
order Credit
control

Order block
Rejection

Review

Further processing
Delivery Billing d
No Yes
Release? ...

 SAP AG 1999

 Credit control is carried out as follows at IDES:

 When the order is placed, a check is run to see whether the customer's credit limit would be exceeded
if the order were to be accepted. If this is not the case, the sales process can be carried out in the usual
way.
 If the credit limit is exceeded, the order is blocked, and the credit department has to act. The
responsible credit representative can either be notified automatically via remote mail, or can regularly
use a report to check a list of all blocked orders.
 The credit representative then clarifies the situation, either by using the credit information system, or
by calling the customer.
 Once clarification has been made, the credit representative releases the order, and the transaction can
be processed in SD in the usual way. If the credit representative decides not to release the order, the
order is rejected.

(C) SAP AG AC010 11-199

5.10

Presentation:
Presentation:
Closing Operations in Accounts
Closing Operations in Accounts Receivable
Receivable
Overview: Accounts Receivable closing
operations
Value adjustments

 SAP AG 1999

(C) SAP AG AC010 11-200

5.10.2
Overview: Accounts Receivable Closing Operations

Technical/organizational tasks
Legal tasks

Start of new fiscal year

Run balance carry forward prog.

Block posting periods for

customers
Open special periods for
Send balance confirmations customers
Evaluate response
Reconciliation
Valuate foreign currencies • Documents — Trans. figures
• Affiliated companies
Value adjustments

Carry out reclassification

Close special periods for
customers

Time line
 SAP AG 1999

 At the start of the new fiscal year, the balance carry forward program is run, which ensures that the
balance of the customer accounts is carried forward to the new fiscal year. The posting periods of the old
fiscal year are then blocked and the special periods for closing entries are opened. Technical
reconciliation guarantees that documents are posted without any technical errors.
 After this, balance confirmations are sent, foreign currency documents are valuated, value adjustments
are carried out, and receivables are reclassified for the financial statement.
 The special periods can then be closed.
 Balance confirmations, foreign currency valuations, and reclassifications are carried out in the same way
as in Accounts Payable. For this reason, this unit only concentrates on how value adjustments are
performed.
 Note: Different financial statement preparations may be necessary in certain countries. Your trainer will
be able to explain the main features that are peculiar to your country.

(C) SAP AG AC010 11-201

5.10.3
Value Adjustments: Parameters

Document
Account Run date 03.01.XXXX Document
Items
Account
Identification AC200 PK ...
Document
Items
PK ...
Account PK ...
Line...items
PK ...
C or V Status PK... ...
PK ...
10 20
Maintain parameters ...
... ...

Parameters have been entered

 SAP AG 1999

 From 4.5, you can use a valuation program to carry out value adjustments. The program functions in the
same way as the dunning and payment programs. Each valuation run is clearly identified by the two
fields, "run date" and "identification".
 You can specify how the valuation is to be executed by entering parameters for the valuation run. You
can use the parameters of an existing valuation run as a template. These parameters include the valuation
method, valuation area, and posting specifications.

(C) SAP AG AC010 11-202

5.10.4
Valuation Run

Document
Account Run date 03.01.XXXX Document
Items
Account
Identification AC200 PK ...
Document
Items
PK ...
Account PK ...
Line...items
PK ...
C or V Status PK... ...
PK ...
10 20
Maintain parameters ...
... ...

Parameters have been entered

Schedule valuation run

Valuation run has finished

 SAP AG 1999

 The valuation run analyzes the accounts and documents defined in the parameters and creates a
valuation proposal, which can then be edited, if necessary. The valuations can be:
 entered manually in the document at an earlier date (individual value adjustment)
 determined using a value adjustment key contained in the customer master record. A valuation that is
a certain percentage of the overdue amount is determined, based on the number of days in arrears
(flat-rate individual value adjustment)

(C) SAP AG AC010 11-203

5.10.5
Transfer

Document
Account Run date 03.01.XXXX Document
Items
Account
Identification AC200 PK ...
Document
Items
PK ...
Account PK ...
Line...items
PK ...
C or V Status PK... ...
PK ...
10 20
Maintain parameters ...
... ...

Parameters have been entered

Schedule valuation run
Post the valuation
in the general Valuation run has finished
ledger
Schedule transfer
Enter valuation in
Transfer has finished valuated items
Adjustment

Clearing

 SAP AG 1999

 The last stage of the valuation process is the transfer. G/L documents are created that post the valuation,
and the valuation is also entered in the valuated documents, so that the valuation can be traced at any
time.
 Note 1: The valuations can be carried out in different ways if the financial statement is created using
different sets of accounting standards. The differing results are then posted to separate accounts that are
used in different financial statement versions.
 Note 2: The valuation run can also be used to discount open receivables, which means they are valuated
at their net present value.

(C) SAP AG AC010 11-204

5.11
Self-Study: Customer Master Data in FI

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

 Maintain customer master datain FI

 SAP AG 1999

(C) SAP AG AC010 11-205

5.11.2Customer Master Records - Exercises

Unit: Accounts Receivable

Topic: Customer master records

At the conclusion of these exercises, you will be able to:

• Create the list of customers
• Use the match code search function
• Maintain a customer master record

Accounting transactions involving customers are recorded in the accounts

receivable subledger. The accounts are divided up into account groups so
that the large number of customers can be organized more easily.
Customer master data is usually created centrally by Sales and
Distribution, since they generally make the initial contact with customers.
However, maintenance and entry can also be completed by accounting.

To access Accounts Receivable:

Accounting  Financial accounting  Accounts receivable

1-1 Creating a customer list

Create a customer list for company code 1000. Afterwards, create a list of all
customers in account group KUNA.
Information system  Reports for Accounts Receivable Accounting  Master Data
 Customer List

1-1-1 Creating a customer list for all vendors

Create a list of all customers in the company code 1000.

1-1-2 Create a list for an account group

Use a dynamic selection to create a list of all customers in account group
KUNA.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-206

 1-2 Maintaining customer master records
The Becker company of Berlin-Harmsdorf (Postal code 134##) called IDES to inform
IDES of a change to the company's address and bank information. The Becker
representative does not know the IDES customer number.
Master records  Change

1-2-1 Using the address attributes search

Determine the account number of the customer using the search per address
attributes. Use the postal code as search criteria.
Write down the number of the customer account:
__________________________________________________________

1-2-2 Entering changes

The company has moved to Alexander Pl. ##. The postal code has changed to
101##.
Make the changes to the customer master record.

Now go back to the SAP Easy Access menu.

1-2-3 Make changes for a different company code?

Becker is also a customer of IDES Canada. Do you need to send the changes to
Canada, so that the accounting department there has the most current
information?
If no, why not?
If yes, what additional steps does IDES Canada need to complete?
_________________________________________________________
_________________________________________________________

1-3 Tracking changes

So that changes to master records can be tracked, a change document is created for
every change made, recording the changes exactly.

1-3-1 Displaying change documents

(C) SAP AG AC010 11-207

 Display the change document for the changes you just made to the master
record CUSTOMER##. What information is contained in the change
document?
Master records  Display changes

Now go back to the SAP Easy Access menu.

1-3-2 Displaying changes to multiple accounts

To see what changes were made to all customer accounts today, start the related
program.
Information system  Reports for Accounts Receivable Accounting 
Master Data  Display Changes to Customers

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-208

5.12
Self-Study: Accounting Transactions Within a Period

At the conclusion of this unit, 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
 Describe the functions of credit management

 SAP AG 1999

(C) SAP AG AC010 11-209

5.12.2Accounting Transactions - Exercises

Unit: Accounts Receivable

Topic: Accounting transactions within a period in
Accounts Receivable

At the conclusion of these exercises, you will be able to:

• Change a document
• Manually post an incoming payment with a difference
• Print periodic account statements
• Create automatic dunning notices
Since IDES uses the application component SD, customer invoices are
usually posted directly in SD and not in Account Receivable. Thanks to
the integrated software, these invoices are also posted in financial
accounting. If, however, there are discrepancies and problems with the
payment process, the customers normally contact the accounting
department directly. In addition to the payment process, Accounts
Receivable is also responsible from correspondence and dunning.

2-1 Making and checking document changes

Becker from Berlin (CUSTOMER##) also says, that the invoice for order 800000##,
which it received recently from the IDES sales organization, contains incorrect
payment terms. Instead of the usual 3 percent cash discount for payments within 14
days, the terms stated are due upon receipt. After speaking to the sales organization,
you determine that the wrong terms were entered and the customer should receive the
normal cash discount.

2-1-1 Changing invoice documents

IDES has configured their system in such a manner, that the order number is
always displayed in the "Allocation" field of the customer document. Select the
invoice using this field and change the payment terms to ZB01. This is an
invoice for 5000 UNI.

Make a note of the number of the changed document:

____________________________________________

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-210

 Account  Display/change item

2-1-2 Tracking changes

Check whether the system created a change document for the changes you just
made.

Now go back to the SAP Easy Access menu.

Document Display changes

2-1-3 Displaying the profitability segment

View the same document and determine the profitability segment to which it
was posted.
Write down the characteristics displayed and the values of the profitability
segment:
Characteristic: _____________________________ Value: _________
Characteristic: _____________________________ Value: _________
Characteristic: _____________________________ Value: _________
Characteristic: _____________________________ Value: _________
Characteristic: _____________________________ Value: _________

Now go back to the SAP Easy Access menu.

Document Display

2-2 Manual incoming payment with difference

Accounts receivable receives a check and payment information saying that Becker
(CUSTOMER##) is only paying 80% of the invoiced amount, since order 800000##
was incomplete. The check was made out for 4000 UNI.

2-2-1 Posting incoming payments

Post the check to incoming check account 113108 using today's date for the
document and posting dates and create a residual item for the payment
difference. Using the allocation number, select the FI invoice for order
800000##.
Record the document number:

(C) SAP AG AC010 11-211

 ______________________________________________________

Document entry  Incoming payment

Now go back to the SAP Easy Access menu.

2-2-2 Checking customer accounts

Check whether the open item for 5000 UNI was actually cleared and whether a
residual item was created.
Account  Display/change line items

Now go back to the SAP Easy Access menu.

2-3 Automatic dunning

IDES uses the R/3 dunning program, to inform customers of overdue payments on line
items. Most of the dunning parameters are saved in so called dunning procedures,
which have to be entered in the customer master record, so that the account can be
dunned. IDES runs the dunning program every week.

2-3-1 Checking master records

Check whether dunning procedure 0001 is entered in the master record of
CUSTOMER##. If not, make this entry.

Master records  Change

2-3-2 Creating a dunning run and maintaining the parameters

Today is the day on which the dunning program is to be run. Create a dunning
run using today's as the run date and your business area BA## as the
identification.
Make your entries so that all documents that have been posted up to today for
CUSTOMER## in company code 1000 are selected.
Normally, IDES makes the dunning run for all customers.
For test purposes, it is advisable to activate the additional log so that
any errors that occur can be more easily traced. Activate the
additional log for your dunning run.

(C) SAP AG AC010 11-212

 Periodic processing  Dunning

2-3-3 Creating a dunning proposal

Have the system start generating the dunning proposal by scheduling the
proposal to start immediately. Do not start the printing of the dunning. IDES
usually schedules the dunning proposal to be processed in the background at
times when the system is less busy (at night, for example).
Keep updating the status until a message is displayed to tell you that the
dunning selection has been created.

2-3-4 Checking the dunning selection

Accounts Receivable clerks print out the dunning selection and check the
dunning proposal before the actual dunning run takes place. This helps prevent
the sending of incorrect dunning notices. You can also make changes to the
dunning proposal; that is, you can remove items from the dunning run or lower
the dunning levels.
Check the dunning proposal on the screen and determine whether
CUSTOMER## will be dunned.

If no items to be dunned are displayed on the screen, you have made

an error somewhere. Look at the proposal log from the initial
dunning screen where the display log appears to see if you can find
the error. Delete the dunning proposal (Edit  Proposal  Delete)
and remove the error. Then restart the dunning proposal. Repeat this
process until the items to be dunned are displayed in the proposal.

2-3-5 Printing the dunning notices

After the dunning proposal has be checked and approved, the actual dunning
run is started. It creates the dunning notices and enters the dunning data
(dunning level and dunning date) in the master record and documents.
Start the dunning run by scheduling it to start immediately. Use printer LP01 as
the output device.
IDES usually schedules the dunning run in the same way as the dunning
proposal, to be processed in the background at times when the system is less
busy.
Update the status be pressing the ENTER key until the dunning run has been
completed and the postings are created.
Go to the output controller to view the automatically-created dunning notice.
System  Services  Output controller

(C) SAP AG AC010 11-213

 Now go back to the SAP Easy Access menu.

2-3-6 Checking customer accounts

Check whether the dunning run updated the dunning data in the master record
of CUSTOMER##.
Master records  Display

Now go back to the SAP Easy Access menu.

2-3-7 Scheduling the next dunning run (optional)

Schedule the dunning run for 10 PM in 7 days using the same parameters.
Periodic processing  Dunning

Now go back to the SAP Easy Access menu.

2-4 Printing account statements (optional)

Many customers would like a monthly statement from IDES, in order to check their
records. This needs to be indicated in the master records of these customers and a
special program has to be started every month. The programs selects these customers
and creates an account statement for them.

2-4-1 Checking the customer master records

Check whether this setting has been made for customer Becker of Berlin
(CUSTOMER##), so that Becker gets a monthly account statement. If not,
make this setting.
Master records  Change

Now go back to the SAP Easy Access menu.

2-4-2 Requesting and printing monthly statements

In order to print monthly statements, a program has to be started once a month.
It selects the master records with the entry "2" (monthly account statement) and
requests the account statements. The account statements can be printed directly
after the request is made or at a later time.
The request program for monthly account statements is normally started
automatically on the first of the month by a job. IDES accounting will allow

(C) SAP AG AC010 11-214

 you to run this program manually, if you promise to delete the print
assignments created.
Use variant AC010 and select customer##.
Send the account statements directly to printer LP01 and check the output
assignment.

Periodic processing  Print correspondence  Periodic account statements

Now go back to the SAP Easy Access menu.

2-5 Using the A/R information system (optional)

The information system is an additional reporting tool in FI. It does not access the
entire database, but only a pre-selected dataset.

2-5-1 Creating a pre-selected dataset

Create the pre-selected dataset by creating a job with the name Info system##
using the Job Wizard, which executes the ABAP program RFDRRGEN
immediately using variant SAP VARI.
Access the job overview, where you can determine when the job is complete.
Technically speaking, one group could create the dataset. The
purpose of this partial assignment is to help you become more
familiar with job management.
If system response time is impeded by the scheduling of the jobs,
skip this exercise and continue with exercise 2-5-2.
Information system  Tools  Configure  Create evaluations

Now go back to the SAP Easy Access menu.

2-5-2 Due-date analysis using the customer information system

Using the customer information system, create a due-date analysis for company
code 1000 per business areas.
What is the total due in your business area BA##?
_______________________________
Which customers in your business area still have outstanding balances?
_________________________________________________________

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-215

 Information system  Tools  Display evaluations

2-6 Account analysis (optional)

Use the account analysis to check the payment history of customer 1000.

Now go back to the SAP Easy Access menu.

Account  Analysis

(C) SAP AG AC010 11-216

5.13
Self-Study: Integration with Sales and Distribution

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

 Describe the most important organizational unitsin

Sales and Distribution (SD)
 Describe and carry out a simple sales process in SD,
and explain its effects on Financial Accounting

 SAP AG 1999

(C) SAP AG AC010 11-217

5.13.2Integration - Exercises

Unit: Accounts Receivable

Topic: Integration with R/3 SD

At the conclusion of these exercises, you will be able to:

• Create a sales order
• Create an outbound delivery
• Create a billing document

Customer invoices are not usually posted directly in FI, but are posted to
Accounts Receivable from billing in SD. A normal sales process at IDES
consists of receiving a sales order, creating an outbound delivery, and
billing.

To access Sales:
Logistics  Sales and Distribution

3-1 Carrying out a sales process

The sales organization in Frankfurt (1000) receives a purchase order from the company
Becker (CUSTOMER##). The company orders two pumps, model “Cast steel
IDESNORM 170-230”. The material has the material number p-109. The purchase
order has the number 12## and is dated from yesterday.

3-1-1 Create a sales order

Create the sales order as a standard order. The distribution channel used is
“Final customer sales”. The division is cross-division sales. The customer has
requested that delivery be made one week after the purchase order date.

Write down the standard order number:

______________________________________________________

Write down the requested delivery date:

(C) SAP AG AC010 11-218

 ______________________________________________________

Sales  Order  Create

Now go back to the SAP Easy Access menu.

3-1-2 Outbound delivery

On the customer’s requested delivery date, shipping point 1000 creates the
outbound delivery, the goods are taken from the warehouse (picking), and the
goods issue is posted. Carry out this process.
In an operating concern, collective transactions are usually used to
generate and process a large volume of the following documents. You
will carry out the steps for individual processing here so that the
procedure is clearer.

3-1-2-1 Create an outbound delivery

Create the outbound delivery.

Write down the outbound delivery number:

___________________________________________________

Shipping and Transportation  Outbound delivery  Create 

Single document  With reference to sales order

Now go back to the SAP Easy Access menu.

3-1-2-2 Carry out picking

Pick the delivery by creating a transfer order for warehouse
management.
The goods are in the Hamburg warehouse (010). The process should
be system-guided.
Write down the transfer order number:
___________________________________________________

Picking  Create Transfer Order  Single Document

(C) SAP AG AC010 11-219

 Now go back to the SAP Easy Access menu.

3-1-2-3 Post a goods issue

Go back to the outbound delivery and post the goods issue. Choose
Environment  Document flow to find out the number of the goods
issue delivery document.

Write down the goods issue delivery document number:

_________________________________________________

View the goods issue delivery document. From here, go to the

accompanying accounting document and write down the accounting
transaction.
__________________________________________________
__________________________________________________

Post Goods Issue  Outbound Delivery Single Document

Now go back to the SAP Easy Access menu.

3-1-3 Billing
The customer must then be charged for the delivery. Bill the customer for the
delivery.

Write down the billing document number:

_______________________________________________________

Display the billing document on the screen and from here, go to the
accompanying accounting document. What information does the accounting
transaction contain?
_______________________________________________________
_______________________________________________________

Billing  Billing document  Create

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-220

(C) SAP AG AC010 11-221
5.14
Self-Study: Credit Management

At the conclusion of this self-study unit, you will be

able to:

Maintain credit management master data

Check and release locked SD documents

 SAP AG 1999

(C) SAP AG AC010 11-222

5.14.2Credit Management - Exercises

Unit: Accounts Receivable

Topic: Credit management

At the conclusion of these exercises, you will be able to:

• List customers with missing credit management data
• Maintain credit management master records

Credit department 1000 is responsible for the European IDES company

codes. It monitors:
• Whether credit management data exists for every customer
• Whether credit limits have been exceeded and decides on appropriate
action

To access credit management:

Accounting  Financial accounting  Accounts receivable Credit management

4-1 Listing customers with missing credit data

Credit management master data must be maintained for each customer in order for the
automatic credit control to work. To ensure that this is not forgotten, the credit
department runs a program every day that lists all the customers for whom credit
management master data has not yet been maintained.
Start this program for company code 1000. You will find CUSTOMER## among the
listed master records.

An alternative procedure is to define credit data for new customers in

Customizing, which is then used automatically. However, we will not
use this method here.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-223

 Credit management info system Customers with missing credit data

4-2 Maintaining credit management master data

Maintain the credit management master data for CUSTOMER##.
Central data:
Assign a maximum total limit of 1,000,000 UNI for all credit control areas, and a
maximum limit of 500,000 UNI for each individual credit control area.
Data for credit control area 1000:
The customer should have a credit limit of 200,000 UNI for credit control area 1000.
Assign the customer to the risk category for customers with low risk, and also to the
relevant credit representative group.

Master data  Change

Now go back to the SAP Easy Access menu.

4-3 Creating a large order

CUSTOMER## gives the sales organization Frankfurt (1000) an unusually large order
for 50 pumps, model “Cast steel IDESNORM 170-230” (material P-109). The purchase
order has the number 13## and is from yesterday.
Create the sales order as a standard order. The distribution channel used is “Final
customer sales”. The division is cross-division sales. The customer has requested that
delivery be made one week after the purchase order date.
The dynamic credit check reports that the credit limit has been exceeded. Save the
order.

Write down the standard order number:

______________________________________________________

Logistics  Sales and Distribution  Sales  Order  Create

Now go back to the SAP Easy Access menu.

4-4 Displaying and releasing a blocked SD document

(C) SAP AG AC010 11-224

 The credit department runs a program twice every day that lists all SD documents that
have been blocked as a result of credit checks.
Start this program for the credit representative group for customers with low risk in
credit control area 1000.
In urgent situations (such as for deliveries at short notice), the credit
department can also be notified by mail.

Select display variant 001.

Before you release the order, go to the credit overview and display the data for
CUSTOMER##. You will also find the customer’s telephone number here.
By calling the customer, you establish that the customer now wishes to make IDES AG
his main supplier of pumps, and that this order is only the first of many.
Release the order.
Credit Management  Exceptions  Blocked SD documents

Now go back to the SAP Easy Access menu.

4-5 Raising the credit limit

Increase the credit limit to 500,000 in credit control area 1000 for the new major
customer, CUSTOMER##.

Master data  Change

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-225

5.15
Self-Study: Accounts Receivable Closing Operations

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

 Print balance confirmations

 Post value adjustments
 Valuate open items in foreign currency
 Group receivables according to due date

 SAP AG 1999

(C) SAP AG AC010 11-226

5.15.2Closing Procedures - Exercises

Unit: Accounts Receivable

Topic: Closing procedures in Accounts Receivable

At the conclusion of these exercises, you will be able to:

• Make adjustments to customer accounts in accounts receivable

Depending on legal requirements, various procedures need to be

completed in the subsidiary ledgers before financial statements can be
created in the general ledger.

To access Accounts Receivable:

Accounting  Financial accounting  Account receivable

For the purposes of the following exercises, we will assume that the closing procedures where
already completed for the previous month.

5-1 Completing value adjustments for bad debt

5-1-1 Prepare flat-rate individual value adjustment

IDES wants to make a 5 percent adjustment on all foreign receivables that are
overdue by more than 30 days at the time the adjustment is made. A value
adjustment key was set up in the configuration and entered into the master
record of all foreign customers.
Check whether valuation adjustment key AB has been entered in the master
record of customer FOREIGN##. If not, enter it.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-227

 Master records  Change

5-1-2 Starting a valuation run

As part of closing procedures, a valuation run has to be started in order to carry
out the valuation adjustment. Use today's date as the run date and your business
area BA## as the identification.
The key date is the last day of last month. Use the valuation method "Individual
value adjustment". Use the last day of last month as the posting date and the
first day of the current month as the reversal date. The document type is SB.
Remember to set the indicator to generate postings.
Using the "Selection options" button, make certain you only select
your customer FOREIGN## in company code 1000, so that each
group can complete the exercise on its own.
Activate the additional log by entering your customer FOREIGN##
in the "Trace customer account" field.
Start the valuation run.

Periodic processing  Closing  Valuate  Further valuations

5-1-3 Displaying the valuation proposal

View the valuation list. Two items should have been selected, one of which
should have been valuated with 500 UNI. A value adjustment is not yet
necessary for the other item.
If no valuations are displayed on the screen, you have made an error
somewhere. Look at the proposal log from the initial screen to see if
you can find the error. Delete the proposal (Edit  Proposal 
Delete) and remove the error. Restart the valuation run. Repeat this
process until valuations are displayed in the proposal.

5-1-4 Executing valuations

Transfer the valuation to FI.

Now go back to the SAP Easy Access menu.

5-1-5 Checking the valuation

Check whether the postings were made by looking at the balances of account
142100 (Allowance for doubtful accounts) in company code 1000 in business
area BA##.
G/L Accounting: Account  Display balances

(C) SAP AG AC010 11-228

(C) SAP AG AC010 11-229
5.16
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 withina 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

 SAP AG 1999

(C) SAP AG AC010 11-230

5.17Account Receivable - Solutions

Unit: Accounts Receivable

Topic: Customer master records

To access Accounts Receivable:

Accounting  Financial accounting  Accounts receivable

1-1 Creating a customer list

Information system  Reports for Accounts Receivable Accounting  Master Data
 Customer List

1-1-1 Creating a customer list of all customers

Field name or data type Values

Company code 1000
Execute

1-1-2 Create a list for an account group

Field name or data type Values

Company code 1000
Choose “Dynamic selections” (fourth icon from left).
In the hierarchy structure on the left side of the screen, select “Account group”
and choose “Adopt selected item” to include the field in the dynamic selections.

Field name or data type Values

Account group KUNA
Save
Execute

(C) SAP AG AC010 11-231

 Now go back to the SAP Easy Access menu.

1-2 Maintaining customer master records

Master records  Change

1-2-1 Using the address attributes search

Select the "Search" button.

Field name or data type Values

Postal code 134##
Continue
Write down the number of the customer account found: CUSTOMER##
Select the entry found with a double click.
Continue

1-2-2 Entering changes

Field name or data type Values

Street/ number Alexander Pl. ##
Postal code 101##
Save.
Confirm all information with Continue.

Now go back to the SAP Easy Access menu.

1-2-3 Make changes for a different company code?

No, since the customer address is part of the general data, the address is valid
for all company codes. IDES Canada does not need to do anything.

1-3 Tracking changes

1-3-1 Displaying change documents

Master records  Confirmation of Change  Display changes

(C) SAP AG AC010 11-232

 Field name or data type Values
Customer CUSTOMER##
Company code 1000
Continue

Double-click on one of the fields listed.

 The date of the change, the new value, and the old value are all displayed.

Double-click on the entry.

 The time of the change and the user name of the person who made the
change are displayed.

Now go back to the SAP Easy Access menu.

1-3-2 Displaying changes to multiple accounts

Information system  Reports for Accounts Receivable Accounting 
Master Data  Display Changes to Customers

Field name or data type Values

Change date Today's date
Execute

A list of all changes made is displayed.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-233

 Solutions

Unit: Accounts Receivable

Topic: Accounting transactions within a period in
Accounts Receivable

To access Accounts Receivable:

Accounting  Financial accounting  Accounts receivable

2-1 Making and checking document changes

2-1-1 Changing invoice documents

Account  Display/change line items

Field name or data type Values

Customer account CUSTOMER##
Company code 1000
Execute

Search for the open item using 800000## (order number) under allocation, and
double-click it.
Switch to change mode ("Display -> Change" button).
Change the payment terms to ZB01.
Write down the number of the document you are changing.
Save
Confirm warnings.

Now go back to the SAP Easy Access menu.

2-1-2 Tracking changes

Document Display changes

(C) SAP AG AC010 11-234

 The document number of the changed document should be defaulted. If it is
not, enter it.
Continue
You can drilldown to the additional detail of any line item by double-clicking
on that item.

Now go back to the SAP Easy Access menu.

2-1-3 Displaying the profitability segment

Document Display
The document number of the changed document should be defaulted. If it is
not, enter it.
Continue

Double click the sales revenue item  The item is displayed.

Click on the profitability segment display icon. The characteristics of the
profitability segment are displayed.
Characteristic: __________Customer_______________Value: CUSTOMER08
Characteristic: __________Sales organization____ Value: ____1000_____
Characteristic: __________Distr. channel__________ Value: ____12_______
Characteristic: ___________Division________________ Value:
____02_______
Characteristic: __________Country_________________ Value:
____DE______

Now go back to the SAP Easy Access menu.

2-2 Manual incoming payment with difference

2-2-1 Posting incoming payments

Document entry  Incoming payment

Field name or data type Values

Document date Today's date
Company code 1000
Bank data
(C) SAP AG AC010 11-235
 Account 113108
Amount 4000
Open item selection
Account CUSTOMER##
Additional selections Others
Continue
As selection criteria, choose "Allocation".
Continue

Field name or data type Values

Allocation 800000## (Enter in "From"
column)
Choose the "Process open items" button.
One open item should be listed and marked in red.

In the "Res. items" tab: Double-click on the empty field labeled "Resi" next to
the item. The residual item is calculated and entered in the field automatically.
Post by choosing save.
Record the document number.

Now go back to the SAP Easy Access menu.

2-2-2 Checking customer accounts

Account  Display/change line items

Field name or data type Values

Customer account CUSTOMER##
Company code 1000
All items Select
Execute

Search for the item with the allocation number 800000##. It should now be a
cleared item.
Search for the item using the document number you wrote down. It is the
residual item and should be an open item.

(C) SAP AG AC010 11-236

 Now go back to the SAP Easy Access menu.

2-3 Automatic dunning

2-3-1 Checking master records

Master records  Change

Field name or data type Values

Customer CUSTOMER##
Company code 1000
Continue

Select the "Company code data" button.

"Correspondence" tab:
Field name or data type Values
Dunn.procedure 0001
Save

Now go back to the SAP Easy Access menu.

2-3-2 Creating a dunning run and maintaining the parameters

Periodic processing  Dunning

Field name or data type Values

Run on Today's date
Identification BA##
Continue
The status of the new dunning run is: No parameters entered as yet.

Choose the “Parameter” tab

Field name or data type Values
Dunning date Today's date
Docmnts posted up to Today's date
(C) SAP AG AC010 11-237
 Company code 1000
Custom. account CUSTOMER##
Save

Choose the “Additional log” tab

Field name or data type Values
Custom. account CUSTOMER##
Save

Go back to the tab “Status”.

2-3-3 Creating a dunning proposal

Choose the “Schedule dunning run” button
Select “Start immediately”.
Schedule
Keep updating the status by pressing enter until the message "Dun.selection is
complete" is displayed.

2-3-4 Checking the dunning selection

Select the "Change dunning notices" button
Execute

If no items to be dunned are displayed on the screen, you have made

an error somewhere. Look at the proposal log (Extras  Dunning
run log) to see if you can find the error. Delete the dunning proposal
(choose “Delete dunning run”) and remove the error. Then restart
the dunning proposal. Repeat this process until the items to be
dunned are displayed in the proposal.

Go back to the initial screen of the dunning program.

2-3-5 Printing the dunning notices

Return to the initial dunning screen.
Choose “Schedule dunning notice printout”
Select “Start immediately”.
Output device: LP01

(C) SAP AG AC010 11-238

 Print
Keep updating the status by pressing enter until the message "Dun.printout is
complete" is displayed.

System  Services  Output controller

Field name or data type Values
Created by AC010-##
Execute
Select the spool request "Script" and view it (by choosing the eye glasses icon).

Now go back to the SAP Easy Access menu.

2-3-6 Checking the customer account

Master records  Display

Field name or data type Values

Customer CUSTOMER##
Company code 1000
Continue

"Correspondence" tab: The "Last dunned" and "Dunning level" fields should
contain entries.

Now go back to the SAP Easy Access menu.

2-3-7 Scheduling the next dunning run (optional)

Periodic processing  Dunning

Field name or data type Values

Run on Today's date plus 7 days
Identification BA##
Continue
The status of the new dunning run is: No parameters maintained.

Choose the “Parameter” tab

(C) SAP AG AC010 11-239
 Edit  Copy
Field name or data type Values
Run on Today's date
Identification BA##
Adjust date details Select
Copy
Save
Go back to the tab “Status”.

Choose the “Schedule dunning run” button

Field name or data type Values
Start Date Today's date plus 7 days
Start time 22:00:00
Schedule

Now go back to the SAP Easy Access menu.

2-4 Printing account statements (optional)

2-4-1 Checking the customer master records

Master records  Change

Field name or data type Values

Customer CUSTOMER##
Company code 1000
Continue

Select the "Company code data" button.

"Correspondence" tab: The "Bank statement" field should contain the value 2
(monthly account statement).

Now go back to the SAP Easy Access menu.

2-4-2 Starting the program for periodic account statements

(C) SAP AG AC010 11-240
 Periodic processing  Print correspondence  Periodic account statements
Goto  Variants  Get...
Choose AC010
Replace ## with your group number.
Execute
Confirm information
Answer "Yes" to "Would you like to issue the Request?"
(Output device LP01)
Continue
System  Services  Output controller
Execute
Select and display the request (Display contents icon)

Now go back to the SAP Easy Access menu.

2-5 Using the A/R information system (optional)

2-5-1 Creating a preselected dataset

Information system  Tools  Configure  Create evaluations
Choose the "Job wizard" button
Continue

Field name or data type Values

Job name Info system ##
Continue (twice)

Field name or data type Values

ABAP program name RFDRRGEN
Variant SAP_VARI
Continue (twice)
Select "Immediately"
Continue (twice)
Complete

(C) SAP AG AC010 11-241

 Select "Job overview"
Execute
Press "Refresh" (first icon from left) until the status "Finished" is displayed.

Now go back to the SAP Easy Access menu.

2-5-2 Due-date analysis using the customer information system

Information system  Tools  Display evaluations
Choose the "Change path" button

Path in Information system tree:

Evaluation view  Customer standard evaluations  for business area (open
folder for your business area)  Due date analysis  to company code
Double-click on company code IDES AG 1000.
Customers Becker## and Poirot## are shown as having overdue items.

Now go back to the SAP Easy Access menu.

2-6 Account analysis (optional)

Account  Analysis

Field name or data type Values

Customer 1000
Company code 1000
Fiscal year Current year
Continue

Choose the “Payment history” tab

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-242

 Solutions

Unit: Accounts Receivable

Topic: Integration with R/3 SD

To access Sales and Distribution:

Logistics  Sales and Distribution

3-1 Carrying out a sales process

3-1-1 Create a sales order

Sales  Order  Create

Field name or data type Values

Order type Standard order (OR)
Sales org. 1000
Distribution channel 10
Division 00
Continue

Field name or data type Values

Sold-to party CUSTOMER##
Purch.order no. 12##
Purchase order date Today's date less one day
Req. delivery date P.O. date plus seven days
Material P-109
Order quantity 2
Save
Confirm information
Write down the number of the standard order and the requested delivery date.
(C) SAP AG AC010 11-243
 Now go back to the SAP Easy Access menu.

3-1-2 Outbound delivery

3-1-2-1 Creating an outbound delivery

Shipping and Transportation  Outbound delivery  Create 
Single document  With reference to sales order

Field name or data type Values

Shipping point 1000
Selection date Req. delivery date
Continue
The delivery overview is displayed.
Save
Write down the delivery number:
Before the goods issue can be posted, the goods have to be picked.

Now go back to the SAP Easy Access menu.

3-1-2-2 Carry out picking

Picking  Create Transfer Order  Single Document

Field name or data type Values

Whse number 010
Delivery Delivery number you wrote
down
Control System-guided
Continue
The transport order is displayed.
Save
Write down the transfer order number.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-244

 3-1-2-3 Post a goods issue
Post Goods Issue  Outbound Delivery Single Document

Field name or data type Values

Outbound delivery Delivery number you noted
Click on "Post goods issue"

The message "Deliver xxx has been saved" appears This is the
changed delivery for which the goods issue is now ready.

Environment  Document flow

The document flow is displayed. Write down the goods issue

delivery document number.
Select the goods issue document. Choose “Display document”.
The material document is displayed.
Choose “Accounting documents”.
Choose “Accounting document”.
The accounting transaction is:
Credit: Finished goods inventory 2073.86-
Debit: Cost of goods sold 2073.86
The amount of the goods issued was taken from the material master
record and was calculated there by product cost controlling. The
amount display could vary.

Now go back to the SAP Easy Access menu.

3-1-3 Billing
Billing  Billing document  Create

Field name or data type Values

Document Delivery number you noted
Save

Write down the billing document number.

(C) SAP AG AC010 11-245

 Billing document  Display

Field name or data type Values

Billing document Billing document number you
noted
Continue
The invoice is displayed.

Click on "Accounting"
Choose “Accounting document”.

The accounting document is displayed. The accounting transaction is:

Debit: Becker ## 15660
Credit: Sales revenue 13500-
Credit Output tax 2160-
The amounts are determined by price determination in SD and could vary from
the values here.

(C) SAP AG AC010 11-246

 Solutions

Unit: Accounts Receivable

Topic: Credit Management

To access credit management:

Accounting  Financial accounting  Accounts receivable Credit management

4-1 Listing customers with missing credit data

Credit management info system Customers with missing credit data

Field name or data type Values

Company code 1000
Execute

CUSTOMER## should appear in this list. Use the search function to find your
customer in the list.

Now go back to the SAP Easy Access menu.

4-2 Maintaining credit management master data

Master data  Change

Field name or data type Values

Customer CUSTOMER##
Credit control area 1000
Central data and status Select
Continue

Field name or data type Values

(C) SAP AG AC010 11-247
 Total amount 1,000,000
Individual limit 500,000
Currency UNI
Continue

Field name or data type Values

Credit limit 200,000
Risk category 001
Credit rep. group 001
Save

Now go back to the SAP Easy Access menu.

4-3 Creating a large order

Logistics  Sales and Distribution  Sales  Order  Create

Field name or data type Values

Order type Standard order (OR)
Sales org. 1000
Distribution channel 10
Division 00
Continue

Field name or data type Values

Sold-to party CUSTOMER##
Purch.order no. 13##
Purchase order date Today's date less one day
Req. delivery date P.O. date plus seven days
Material P-109
Order quantity 50
Save
Confirm first message about billing date.
The message is displayed: "Dynamic credit check has been exceeded".

(C) SAP AG AC010 11-248

 Confirm (press enter)
Write down the standard order number.

Now go back to the SAP Easy Access menu.

4-4 Displaying and releasing a blocked SD document

Credit Management  Exceptions  Blocked SD documents

Field name or data type Values

Credit control area 1000
Credit rep. group 001
Execute

A list of all blocked SD documents is displayed.

Select "Choose display variant" (push button "Choose")
Select "001"
Select the SD document of your CUSTOMER##.
Environment  Credit overview
Execute
In the credit overview, the most important credit information is displayed and you can
branch from here to other evaluations.
Return to the list of blocked SD documents.
Select "Release" (second icon from left).
Save

Now go back to the SAP Easy Access menu.

4-5 Raising the credit limit

Master data  Change

Field name or data type Values

Customer CUSTOMER##
Credit control area 1000

(C) SAP AG AC010 11-249

 Status Select
Continue

Field name or data type Values

Credit limit 500,000
Save

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-250

 Solutions

Unit: Accounts Receivable

Topic: Closing procedures in Accounts Receivable

To access Accounts Receivable:

Accounting  Financial accounting  Accounts receivable

5-1 Completing value adjustments for bad debt

5-1-1 Preparing flat-rate individual value adjustment

Master records  Change

Field name or data type Values

Customer FOREIGN##
Company code 1000
Continue

Select the "Company code data" button

"Account management" tab

AB has to be entered in the "Value adjustment" field. If not there, enter it and
save the change to the master record. Confirm message regarding VAT
reg. No.

Now go back to the SAP Easy Access menu.

5-1-2 Starting a valuation run

Periodic processing  Closing  Valuate  Further valuations

Field name or data type Values

(C) SAP AG AC010 11-251
 Run on Today's date
Identification BA##
Continue

Click on "Maintain"
Field name or data type Values
Key date Last day of the previous month
Val. method 3 (Reserve for bad debt)
Currency type 10
Postings Select
Posting date Last day of the previous month
Rev.post.date First day of current month
Document type SB (in left section of screen)

Press the "Selection options" button

Field name or data type Values
Company code 1000
Customer account FOREIGN##
Customer account trace FOREIGN##
Execute
Save

Click on "Dispatch"
Select “Start immediately”.
Continue (press enter)

Press "Enter" until valuation run is finished.

5-1-3 Displaying the valuation list

Edit  Valuation run  Value list
Continue
A list with all proposed valuations is displayed. This should be a valuation for
1000 UNI.

(C) SAP AG AC010 11-252

 If no valuations are displayed on the screen, you have made an error
somewhere. Look at the proposal log (Edit  Valuation run 
Display log) and see if you can find the error. Delete the proposal
(Edit  Proposal  Delete) and remove the error. Restart the
valuation run. Repeat this process until valuations are displayed in
the proposal.
Go back by choosing the green arrow.

5-1-4 Executing valuations

Click on "Forward"
Select “Start immediately”.
Continue (press enter)

Press "Enter" until you see the message "Transfer finished".

Now go back to the SAP Easy Access menu.

5-1-5 Checking the valuation

G/L Accounting: Account  Display balances

Field name or data type Values

G/L account 142100
Company code 1000
Fiscal year 1999
Business area BA##
Execute

The account should have a credit balance of 1000 UNI in the previous period.
In the current month, the posting was reversed.

(C) SAP AG AC010 11-253

6
Asset Accounting

Contents:
 Asset Master Data
 Standard Accounting Transactions in Asset
Accounting
 Closing Procedures in Asset Accounting

 SAP AG 1999

(C) SAP AG AC010 11-254

6.2
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

 SAP AG 1999

(C) SAP AG AC010 11-255

6.3
Overview Diagram: Asset Accounting

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM SD
AP GL Ledger AR

Balance sheet
... ...
P&L
...

 SAP AG 1999

 Asset Accounting records all accounting transactions relating to the management of assets.

(C) SAP AG AC010 11-256

6.4
Asset Accounting: Business Scenario

 Accounting transactions relating to assets are broken

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.

 SAP AG 1999

(C) SAP AG AC010 11-257

6.5

Presentation:
Presentation:
Asset Master Data
Asset Master Data

Asset classes
Depreciation areas

 SAP AG 1999

(C) SAP AG AC010 11-258

6.5.2
Assets in FI Organizational Units

Company Asset 1 Asset 2 Asset 3

code

Business Business Business

area A area B area C

 SAP AG 1999

 Each asset belongs to a company code and business area. All postings made for the asset (acquisitions,
retirements, depreciation, etc.) are applied in the assigned company code and business area.
 Additionally, you can assign the asset to various CO objects (cost center, internal order, activity type)
and logistic organizational units (for selection purposes only).

(C) SAP AG AC010 11-259

6.5.3
Asset Class

Asset 001111
Accounts for buildings
1000
t
000000-099999 Asse
class

1000 Buildings
000000-099999
C
Asset Accounting

100000-199999

2000 Machinery Standard assets

200000-299999

3000 Business equipment

300000-399999

4000
400000-499999
Assets under construction
5000
500000-599999
Low-value assets
...
600000-699999

 SAP AG 1999

 The asset class is the main criteria for defining the asset. Each asset has to be assigned to an asset class.
In the asset class, you can define certain control parameters and default values for depreciation and other
master data.
 Assets that do not appear in the same line item of the balance sheet (such as buildings and equipment)
have to be assigned to different asset classes. Additionally, there is at least one special asset class for
assets under construction and one for low-value assets. The asset classes used by IDES for this are:
 4000 For assets under construction
 5000 For low-value assets
 Note 1: You can also create asset classes for intangible assets and leased assets. There are functions
available for processing leases.
 Note 2: The application component PM (Plant Maintenance) is used for the technical management of
assets. The application component TR (Treasury) is used for managing financial assets.

(C) SAP AG AC010 11-260

6.5.4
Depreciation Areas

Asset xy in year 2000

Asset value Depreciation Remaining value

Trade
100 000 40 000 60 000
law

Legal
100 000 40 000 60 000

Cost
100 000 10 000 90 000
accounting

Parallel
100 000 10 000 90 000
valuation

 SAP AG 1999

 It often occurs that asset balances and transactions need to be valuated differently for various purposes.
You may, for example, use various valuation methods for:
 Financial statements based on regional requirements
 Financial statements for tax purposes (if a different deprecation method is allowed)
 Controlling (costing)
 Parallel accounting methods for group financial statements (per IAS, US-GAAP, etc.)
 In order to keep more than one valuation basis, so-called depreciation areas are kept in the R/3 System.
Separate transaction figures are kept in each area:
 per asset and depreciation area
 for individual value components such as balances, depreciation, remaining book value, etc.

(C) SAP AG AC010 11-261

6.5.5
Control Data in Depreciation Areas

For example, depreciation area trade law

Depreciation key What should be depreciated?

Estimated life How long will the asset be used?

Years, months

Calendar
Normal depreciation 01 When was the asset placed
start date Jan in service?

Should higher replacement

Index costs be determined each year?

Previous usage How long has the asset already

Years, months been in service?

 SAP AG 1999

 Various data is stored in the asset master data for depreciation areas and controls the calculation of
normal and special depreciation for the special depreciation area. You can thus use a different
depreciation method for general business procedures than the depreciation method required by the tax
authorities.

(C) SAP AG AC010 11-262

6.5.6
Account Determination

Depreciation
Balance
areas sheet
accounts
Trade
law
Depreciation
accounts
Asset X

Account Cost Cost

determination accounting accounting
depreciation
accounts

Balance
sheet
accounts
Parallel e.g. for IAS
depreciation
Depreciation
accounts
e.g. for IAS

 SAP AG 1999

 Since the depreciation areas in asset accounting do not exist in the general ledger, these values have to
be posted to various G/L accounts in the general ledger. The G/L accounts are then used in various
financial statement versions (financial statements per GAAP, financial statements for tax authorities,
group financial statements, and so on).
 These G/L accounts are:
 Balance sheet accounts, which record the adjustments to the asset's value
 Depreciation accounts for depreciation and appreciation
 The assignment of the G/L accounts to various valuation areas is saved in a single account assignment
key, which is entered in the asset master record. Assets of the same asset class all have the same account
assignment key, that is, their values are all posted to the same reconciliation accounts.
 Note: Many companies prefer to keep parallel valuations in Asset Accounting (either statistically or for
information purposes) and not in the general ledger. In this case, you do not need to make the related
G/L account assignments.

(C) SAP AG AC010 11-263

6.5.7
Group Assets and Sub-Numbers

Group
asset
3000 / 0000

Assets
1000 / 0000 2000 / 0000

Asset sub-numbers
1000 / 0100 1000 / 0200

 SAP AG 1999

 For reporting purposes, parts of an asset can be kept under asset sub-numbers, and assets can be
combined in group assets.
 The main asset is assigned the sub-number 0000, allowing the asset sub-numbers to be assigned as
desired.
 A group asset has its own master data. Several main assets can be assigned to a group. This is important
in the USA.

(C) SAP AG AC010 11-264

6.6

Presentation:

StandardPresentation:
Accounting Transactions in
Asset
Daily Accounting
Accounting
Asset Accounting
Transactions in

Transaction type
Asset transactions
Unplanned depreciation
Assets under construction
Asset Explorer

 SAP AG 1999

(C) SAP AG AC010 11-265

6.6.2
Transaction Type

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

Asset history sheet

Book values Acquisit Retire Transfers Depreciation Book values
begin of fiscal year ions ment end of fiscal year

Posting keys 70/75

Posting type xxx DM DM

$
+ - Depr.

 SAP AG 1999

 The transaction type is an addition to the asset posting keys 70 and 75 and it has to be included when
posting to an asset account. The transaction type is necessary for asset accounting, since it specifies
exactly where the asset posting is listed in the asset history sheet.
 The transaction type is the distinguishing characteristic of the various asset postings, which include:
 Buying and selling
 Credit memos
 Acquisitions from internal production
 Adjustment postings
 Retirements without revenue
 Depreciation and appreciation
 and so on

(C) SAP AG AC010 11-266

6.6.3
Asset Transactions

Assets General ledger

 Asset transaction using
Asset Clearing
(non-integrated) clearing
100 100 accounts

Assets Vendors
Asset transaction integrated
Asset Vendor
with accounts payable or
100 100 accounts receivable

Assets Vendors

Asset Vendor Asset transaction from MM

MM
100 100

 SAP AG 1999

 Asset transactions (acquisitions, retirements) can be posted in various ways to meet the organizational
and business requirements of the company. In FI-AA you can post:
 Without a vendor or a purchase order. The offsetting entry is made in a G/L clearing account.
 Integrated with A/P but without reference to a purchase order.
 Via materials management using the MM functions (purchase order, goods receipt, invoice receipt).
 When posting to accounts of two subsidiary ledgers, the reconciliation accounts of both subsidiary
ledgers are updated in the general ledger.

(C) SAP AG AC010 11-267

6.6.4
Unplanned Depreciation

Transaction type for unplanned

depreciation

Asset xy in year 2000 -- Plan values

... Unplanned Depreciation ...
Trade
40 000
law
Legal
40 000

Cost
10 000
accounting
Parallel
10 000
valuation

 SAP AG 1999

 Unplanned depreciation is posted if something happens to the asset which permanently lowers the
asset's value.
 As with every asset transaction, you need to use a specific transaction type for unplanned depreciation.
 It is possible to enter different values in the various valuation areas for the damages incurred. For
example, the company may set the loss higher for cost accounting than for the company's financial
statements.
 After posting the transaction, the unplanned depreciation is saved as planned values. The actual amounts
are posted when the depreciation posting run is carried out during closing.

(C) SAP AG AC010 11-268

6.6.5
Assets Under Construction

Asset 1
IM
In
or ves
de tm 40%
rs en
t Assets under
construction
o Settlement of
r asset under
construction
s
according to
t i on distribution rule
u isi 60
cq % Asset 2
ta
s se
A
FI-
AA

 SAP AG 1999

 The expenses for assets under construction can be managed in two ways:
 In the application component IM (Investment Management), you can create, post, and manage
investment orders. These orders are then reconciled with the asset under construction. IM provides
extensive functions for supporting investment procedures.
 If IM is not used, the asset under construction can be posted to directly in Asset Accounting, since
assets under construction rarely occur.
 Once the asset is complete,
 master data has to be created for the completed assets
 The values from the asset under construction account have to be posted again as completed assets, and
the assets have to be activated. To do so, the expenses can be distributed to several asset accounts
using a distribution rule.

(C) SAP AG AC010 11-269

6.6.6
Asset Explorer

Selection from asset and year

Planned values Book values

Selection of
depreciation
Depreciation
area parameters

Overview:
Transactions posted/
in fiscal year planned
depreciation

Tab
 SAP AG 1999

 Beginning in Release 4.6, the Asset Explorer offers a clear overview per depreciation area, asset, and
fiscal year for:
 Planned values
 Posted transactions
 Posted amounts
 Posted and planned depreciation
 Depreciation parameters

(C) SAP AG AC010 11-270

6.7

Presentation:
Presentation:
Closing Procedures
Closing Procedures in Asset
in Asset Accounting
Accounting
Inventory
Depreciation
posting run
Asset history
sheet

 SAP AG 1999

(C) SAP AG AC010 11-271

6.7.2
Overview: Asset Closing

Legal tasks Technical/organizational 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
 SAP AG 1999

 Closing can roughly be divided up into two types of work:

 Legal requirements (mandates required by the government)
 Technical/organizational tasks (preparatory steps that are necessary technically or that support the
accounting organization)
 The switch to the new year is completed in the old fiscal year, thus carrying the balances of the asset
accounts forward to the new fiscal year.
 At the beginning of the new fiscal year, a technical reconciliation is performed, which compares the
transaction figures in Asset Accounting with the corresponding figures in the G/L accounts.
 Afterwards, inventory is taken and adjustment postings are made should any corrections need to be
made. The depreciation posting run posts the depreciation to the general ledger.
 Since only one depreciation area can post its asset postings to the general ledger, the additional, relevant
depreciation areas are posted to the general ledger using a program (periodic asset account postings).
 The asset history sheet can now be created.
 Note: Different steps in the closing process may be required in certain countries. Your trainer will be
able to explain the main features that are specific to your country.

(C) SAP AG AC010 11-272

6.7.3
Inventory

Asset Accounting

Inventory
list

Inventory
Inventory
list

Make corrections

SAP AG 1999

 You can create one or several inventory lists with the R/3 System for the inventory process. The lists are
given to the employees who complete the inventory check. They note any discrepancies and return the
list to the accounting department, and the accountants enter the corrections in the system.

(C) SAP AG AC010 11-273

6.7.4
Depreciation Posting Run

FI- FI-
AA GL

Trade law

Depreciation
Planned Posted accounts
depreciation Depreciation posting run depreciation trade law

Process batch input

Cost accounting
Cost
Planned Posted accounting
depreciation depreciation depreciation
accounts

Parallel depreciation

Planned Posted Depreciation

accounts
depreciation depreciation
e.g. for IAS

 SAP AG 1999

 All depreciation (normal depreciation, special depreciation, unplanned depreciation) is initially kept in
the form of planned values in Asset Accounting. Only after the depreciation posting run has been
completed is the depreciation actually posted in Asset Accounting. Additionally, a batch input is created
which contains the postings for the G/L accounts. When this is run, the depreciation is posted to the
corresponding depreciation accounts.

(C) SAP AG AC010 11-274

6.7.5
Asset History Sheet

Book value Acquisitions Postings Book value

start of f. year Retirements Depreciation end of f. year

DM DM
+ - Dep.
$ $

 SAP AG 1999

 The asset history sheet is the most important and most complete evaluation available for closing. As
with financial statements, the structure of the asset history sheet is based heavily on country-specific
requirements. It is thus possible to create various asset history sheet versions.
 Each asset history sheet version contains various history sheet groups such as:
 Book values at the beginning of the fiscal year
 Acquisitions
 Retirements
 Adjustment postings
 Depreciation
 Book values at the end of the fiscal year

(C) SAP AG AC010 11-275

6.8
Self-Study: Asset Master Data

At the conclusion of this self-study unit, you will be

able to:
 Maintain asset master data
 Describe the role of deprecation areas

 SAP AG 1999

(C) SAP AG AC010 11-276

6.8.2Asset Master Data - Exercises

Unit: Asset Accounting

Topic: Asset master data

At the conclusion of these exercises, you will be able to:

• Create a asset balance list
• Create asset master data

Accounting transactions involving assets are recorded in the Asset

Accounting subsidiary ledger. The asset accounts are divided up into
asset classes so that the large number of assets are organized in a useful
manner.

To access Asset Accounting:

Accounting  Financial accounting  Fixed assets

1-1 Creating asset balance lists

Create an asset balance list for company code 1000 in depreciation area 01 (book
depreciation) on 12/31 of the current fiscal year. Afterwards, create a list of all personal
computers in company code 1000.
Info system Reports on Asset Accounting Asset Balances Balance Lists
Asset Balances ...by Asset Class

1-1-1 Creating a complete asset balance list

Create a complete asset balance list of all assets in depreciation area 01 - book
depreciation of company code 1000 as of 12/31 of the current fiscal year. List
all assets.

1-1-2 Balance list of an asset class

Create a complete asset list of all personal computers in depreciation area 01 -
book depreciation of company code 1000 as of 12/31 of the current fiscal year.
List all assets.

(C) SAP AG AC010 11-277

 1-1-3 Asset list of all low-value assets
Create a list of all asset balances of all low value assets (asset class 5000) in
company code 1000 as of 12/31 of the current fiscal year.
Create this asset balance list first for depreciation area 01 (book depreciation)
and then for depreciation area 20 (cost accounting).
Why do the values in these two depreciation areas vary?
_______________________________________________________
_______________________________________________________
_______________________________________________________
_______________________________________________________
_______________________________________________________

1-1-4 Asset list of all assets under construction

Create an asset balance list of all assets under construction (asset class 4000) in
depreciation area 01 - trade law of company code 1000 as of 12/31 of the
current fiscal year.
Why is the depreciation of the listed assets under construction zero?
_______________________________________________________
_______________________________________________________
_______________________________________________________

Now go back to the SAP Easy Access menu.

1-2 Creating asset master data

IDES is to purchase an office building for the plant in Hamburg (1000). Before it can
be activated, an asset master record has to be created in asset class 1100 (Buildings)
with the name "Office building Hamburg ##". In Germany, buildings have a legal life
of 50 years. Assign this building to your cost center CC## and business area BA##. Do
not activate the building yet. Write down the asset number.
Office building: _____________________________________
In how many depreciation areas will the asset values be posted to? What are the main
differences between depreciation area 01 and 20?
__________________________________________________________________
__________________________________________________________________

(C) SAP AG AC010 11-278

 __________________________________________________________________
__________________________________________________________________
Asset  Create  Asset

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-279

6.9
Self-Study: Daily Accounting Transactions

At the conclusion of this self-study unit, you will be

able to:
 Post an asset acquisition
 Plan manual depreciation
 Display transactions affecting the value of an
asset
 Post the retirement of a transaction

 SAP AG 1999

(C) SAP AG AC010 11-280

6.9.2Accounting Transactions - Exercises

Unit: Asset Accounting

Topic: Accounting transactions within a period in Asset
Accounting

At the conclusion of these exercises, you will be able to:

• Post an asset acquisition
• Schedule unplanned depreciation
• Scrap an asset (optional)
• Create, post to, and settle an asset under construction
Asset transactions are posted to using a transaction key.

2-1 Asset acquisition

IDES purchased the building from real estate agency AGENCY##. This agency has
already done business with IDES. The building is worth 1,000,000 UNI.

2-1-1 Posting the asset acquisition

Post the asset acquisition completely, that is, post the asset acquisition and the
amount payable to the vendor in one document. The date of the invoice is
yesterday's date. Input tax of 10% (1I) is in addition to the net amount. Payment
terms call from three installment payments. Make certain you use the correct
payment terms (R001). Use transaction type 100 (External asset acquisition).
Record the document number:
_____________________________________________________

Assets  Posting  Acquisition  External acquisition  With vendor

2-1-2 Displaying documents

View this document in the document overview.
Which three accounts were posted to in this document and to which ledgers do
they belong?

(C) SAP AG AC010 11-281

 _______________________________________________________
_______________________________________________________
_______________________________________________________

How can you tell that the amount is due in three payments?
_______________________________________________________
_______________________________________________________

Now go back to the SAP Easy Access menu.

2-1-3 Asset query

Use the Asset Explorer to check the values of the new asset in depreciation area
01 (book depreciation).
What are the planned and posted depreciation values for the current year?
_______________________________________________________
_______________________________________________________

Asset  Asset Explorer

2-2 Scheduling unplanned depreciation

A powerful storm tore half of the roof off of the new building, causing significant
damage. Schedule 50,000 UNI of unplanned depreciation in depreciation area 01 to
cover this damage. Use this value in all other depreciation areas except for 20 (cost
accounting). The controlling department has determined that the damage has a lower
value, 40,000 UNI.
Use transaction type 650 (Unplanned depreciation on new acquisition).
Check your results using the Asset Explorer.
Posting  Manual val. correction  Miscellaneous depreciation

Now go back to the SAP Easy Access menu.

2-3 Scrapping (optional)

At the beginning of the current fiscal year, IDES purchased a used robot for 500,000
UNI and estimates that it can be used for another three years. Unfortunately, the
company determined at the end of September of the current fiscal year, that the
technology of the robot is out of date. IDES decides to scrap the robot, even though the
(C) SAP AG AC010 11-282
 book value is still positive. The robot is being scrapped, because no profit could be
made in any attempt to sell it.
Post the scrapping of the robot with the asset number ROBOT## on 09/30 of the
current fiscal year.
Posting  Retirement  Scrapping

Now go back to the SAP Easy Access menu.

2-4 Assets under construction (optional)

The capacity of the purchased building in not sufficient for current capacity and the
build thus needs an addition. During construction, the expenses are posted to a master
record for assets under construction (asset class 4000) and then calculated into the cost
of the building.

2-4-1 Creating master data for assets under construction

Create a master data record for the asset under construction "Office building
addition ##". Assign this building to your cost center CC##, your business area
BA##, and the plant in Hamburg (1000).

Write down the asset number.

Asset under construction: _________________________________

Asset  Create  Asset

Now go back to the SAP Easy Access menu.

2-4-2 Posting expenses to assets under construction

For the construction of the addition, invoices are received that have to be posted
to the asset under construction. Post an invoice to your asset under construction
for 100,000 UNI plus input tax of 10 % (1I) UNI using today's date. The
invoice is from vendor 1000. Make an integrated posting. Use transaction type
100.

Assets  Posting  Acquisition  External acquisition  With vendor

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-283

 2-4-2 Settling an asset under construction
Once the asset is completed, it has to be converted from an asset under
construction into an asset.

2-4-2-1 Defining a distribution rule

Before you can convert an AuC, you have to define a distribution rule
which determined which part of the AuC is to be converted into an
asset.
Specify that the entire amount is to be charged to the building as of
today.

Posting  Cap. asset u. const .Distribute

Now go back to the SAP Easy Access menu.

2-4-2-2 Completing settlements

Complete the settlement for your asset under construction.

Posting  Cap. asset u. const .Settle

Now go back to the SAP Easy Access menu.

2-4-3 Checking the settlement

Using the Asset Explorer, check whether the settlement was completed
properly.
Asset  Asset Explorer

Now go back to the SAP Easy Access menu.

2-5 Printing asset charts (optional)

In order to have the data for the scrapped asset (ROBOT##) in printed form, IDES
accounting wants to create an asset record for this asset. To do so, start the asset history
program and select the criteria needed.
Info system  Reports on Asset Accounting  History  Asset History

(C) SAP AG AC010 11-284

(C) SAP AG AC010 11-285
6.10
Self-Study: Asset Closing

At the conclusion of this self-study unit, you will be

able to:
 Start the depreciation posting run
 Transfer balance sheet postings to the general
ledger
 Print inventory lists
 Create asset history sheets

 SAP AG 1999

(C) SAP AG AC010 11-286

6.10.2Closing Procedures - Exercises

Unit: Asset Accounting

Topic: Closing procedures in Asset Accounting

At the conclusion of these exercises, you will be able to:

• Print an inventory list
• Create the asset history sheet

Depending on legal requirements, various procedures need to be

completed in the subsidiary ledgers, before financial statements can be
created in the general ledger.

To access Asset Accounting:

Accounting  Financial accounting  Fixed assets

For the purposes of the following exercises, we will assume that the closing procedures where
already completed for the previous month.

3-1 Inventory list

In order to carry out an inventory, an inventory list needs to be created with the SAP
System. Here, the variances between the actual inventory and the listed inventory can
be noted. The variances determined then need to be posted in the system.
Create an inventory list for plant 1000 in company code 1000.
To assist you with the entries in the selection screen, report variant AC010 was created.
What is the date of the report?
_____________________________________________________________
Which assets were listed in your cost center CC## on the report date?
_____________________________________________________________

(C) SAP AG AC010 11-287

 Info system Reports on Asset Accounting Asset Balances Inventory Lists
Physical Inventory List ...by Plant

Now go back to the SAP Easy Access menu.

3-2 Asset history sheet

Create the asset history sheet for your business area BA## in company code 1000.
To assist you with the entries in the selection screen, report variant AC010 was created.
Use this variant and replace ## with your group number.
Which asset history sheet version is used in the variant?
_____________________________
Which depreciation area was used by this variant for the values displayed?
_____________________________

Info system  Reports on Asset Accounting  Balance Sheet Explanations 

International  Asset History Sheet

(C) SAP AG AC010 11-288

6.11
Unit Summary

You are now able to:

 Maintain asset master data

 Post asset transactions
 Calculate and post depreciation
 Describe how SAP supports closing procedures in
Asset Accounting

 SAP AG 1999

(C) SAP AG AC010 11-289

6.12Asset Accounting - Solutions

Unit: Asset Accounting

Topic: Asset master data

To access Bank Accounting:

Accounting  Financial accounting  Fixed assets

1-1 Creating asset balance lists

Info system Reports on Asset Accounting Asset Balances Balance Lists
Asset Balances ...by Asset Class

1-1-1 Creating the entire asset directory

Field name or data type Values

Company code 1000
Report date 12/31 of current fiscal year
Depreciation area 01
List assets Select
Execute

1-1-2 Balance list of an asset class

Field name or data type Values

Company code 1000
Asset class 3200 (Personal Computer)
Report date 12/31 of current fiscal year
Depreciation area 01
List assets Select
Execute

(C) SAP AG AC010 11-290

 1-1-3 Asset list of all low-value assets

Field name or data type Values

Company code 1000
Asset class 5000
Report date 12/31 of current fiscal year
Depreciation area First 01, then 20
List assets Select
Execute

The book values for area 01 (book depreciation) are all zero. This is due to the
nature of low value assets, since they can be completely written off.
In cost accounting deprecation area 20, the book values are greater than zero,
since all costs are to be calculated in controlling (even small amounts).

1-1-4 Asset list of all assets under construction

Field name or data type Values

Company code 1000
Asset class 4000
Report date 12/31 of current fiscal year
Depreciation area 01
List assets Select
Execute

There is no depreciation since assets under construction may not be depreciated.

Now go back to the SAP Easy Access menu.

1-2 Creating asset master data

Asset  Create  Asset

Field name or data type Values

Asset class 1100 (Buildings)

(C) SAP AG AC010 11-291

 Company code 1000
Number of similar assets 1
Select the "Master data" button

Field name or data type Values

Description Office building Hamburg ##

"Time-dependent" tab
Field name or data type Values
Business area BA##
Cost center CC##
Plant 1000
Save

Write down the asset number. Office Building: _______________________

Select the "Depreciation areas" button

Eight depreciation areas are used.
In depreciation area 01, the building is depreciated using the declining balance method.
In depreciation area 20, straight-line depreciation is used. For calculating the
replacement cost, an index is used in depreciation area 20.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-292

 Solutions

Unit: Asset Accounting

Topic: Accounting transactions within a period in Asset
Accounting

To access Asset Accounting:

Accounting  Financial accounting  Fixed assets

2-1 Asset acquisition

2-1-1 Posting the asset acquisition

Assets  Posting  Acquisition  External acquisition  With vendor

Field name or data type Values

Document date Today's date less one day
Posting key (PstKy) 31
Account AGENCY##
Continue

Field name or data type Values

Amount 1100000
Tax amount 100000
Tax code 1I
Payment terms R001
Posting key (PstKy) 70
Account Your asset
Transaction type 100 (Acquisition from
purchase)
Continue
Confirm warnings.

(C) SAP AG AC010 11-293

 Field name or data type Values
Amount *
Tax code 1I
Asset value date Today's date
Post

Write down your document number.

2-1-2 Displaying documents

Document Display

This document is posted to the accounts of the following ledgers:

Your asset Asset subsidiary ledger

AGENCY## A/P subsidiary ledger
154000 General ledger

You can see that the amount is due in three payments, since the total is divided
into three items in account payable.

Now go back to the SAP Easy Access menu.

2-1-3 Asset query

Asset  Asset Explorer

Field name or data type Values

Company code 1000
Asset Your asset
Select depreciation area 01 (book depreciation)
Continue
The planned depreciation is 50,000 UNI. The posted depreciation is still zero,
since the depreciation is posted by a depreciation run.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-294

 2-2 Scheduling unplanned depreciation
Posting  Manual val. correction  Miscellaneous depreciation

Field name or data type Values

Company code 1000
Asset Your asset
Transaction type 650
Continue

Field name or data type Values

Posting amount 50000
Text Storm damage
Continue
You can use the arrow keys to scroll back and forth between the depreciation areas.
Use 50,000 UNI for the other depreciation areas excepts for depreciation area 20. Enter
40,000 UNI for it.
Save

Now go back to the SAP Easy Access menu.

Asset  Asset Explorer

Field name or data type Values

Company code 1000
Asset Your asset
Select depreciation area 01 (book depreciation)
Continue
The unplanned depreciation of 50,000 UNI also has to appear for the plan values.
Check this.

Now go back to the SAP Easy Access menu.

2-3 Scrapping (optional)

(C) SAP AG AC010 11-295
 Posting  Retirement  Scrapping

Field name or data type Values

Assets ROBOT##
Document date 09/30 of current fiscal year
Posting date 09/30 of current fiscal year
Asset value date 09/30 of current fiscal year
Save

Now go back to the SAP Easy Access menu.

2-4 Assets under construction (optional)

2-4-1 Creating master data for assets under construction

Asset  Create  Asset

Field name or data type Values

Asset class 4000 (Asset under
construction)
Company code 1000
Number of similar assets 1
Select the "Master data" button

Field name or data type Values

Description Office building addition ##

"Time-dependent" tab
Field name or data type Values
Business area BA##
Cost center CC##
Plant 1000
Save

Write down the asset number.

(C) SAP AG AC010 11-296
 Now go back to the SAP Easy Access menu.

2-4-2 Posting expenses to the asset under construction

Assets  Postings  Acquisition  External acquisition  With vendor

Field name or data type Values

Document date Today's date
Posting key (PstKy) 31
Account 1000
Continue

Field name or data type Values

Amount 11,0000
Tax 10,000
Tax code 1I
Posting key (PstKy) 70
Account Your asset under construction
(office building addition)
Transaction type 100 (Acquisition from
purchase)
Continue

Field name or data type Values

Amount *
Tax code 1I
Asset value date Today's date
Post

Now go back to the SAP Easy Access menu.

2-4-2 Settling asset under construction

2-4-2-1 Defining a distribution rule

Posting  Cap. asset u. const .Distribute
(C) SAP AG AC010 11-297
 Field name or data type Values
Company code 1000
Asset Your asset under construction
(office building addition)
Continue

Select document for 100000 UNI.

Choose “Enter rules”.

Field name or data type Values
CAT FXA (Asset)
Settlement receivers Your office building
% 100
Back
Save

Now go back to the SAP Easy Access menu.

2-4-2-2 Completing settlements

Posting  Cap. asset u. const .Settle

Field name or data type Values

Company code 1000
Asset Your asset under construction
(office building addition)
Document date Today’s date
Posting date Today’s date
Text Completion of addition
Test run Deactivate
Detail list Activate
Execute

The receiver list is displayed.

(C) SAP AG AC010 11-298

 Now go back to the SAP Easy Access menu.

2-4-3 Checking settlement

Asset  Asset Explorer

Field name or data type Values

Company code 1000
Asset Your office building
Select depreciation area 01 (book depreciation)
Continue
The acquisition with the transaction type 346 should be in the plan values.

Now go back to the SAP Easy Access menu.

2-5 Printing asset charts (optional)

Info system  Reports on Asset Accounting  History  Asset History

Field name or data type Values

Company code 1000
Asset ROBOT##
Execute

(C) SAP AG AC010 11-299

 Solutions

Unit: Asset Accounting

Topic: Closing procedures in Asset Accounting

To access Asset Accounting:

Accounting  Financial accounting  Fixed assets

3-1 Inventory list

Info system Reports on Asset Accounting Asset Balances Inventory Lists
Physical Inventory List ...by Plant
Goto  Variants  Get...
Double-click AC010 to select this variant.
The report date is the last day of the previous month.
Execute
At the report date, your cost center CC## keeps the asset ROBOT##. If you completed
the optional scrapping exercise, the value displayed here is 0 UNI:

Now go back to the SAP Easy Access menu.

3-2 Asset history sheet

Info system  Reports on Asset Accounting  Balance Sheet Explanations 
International  Asset History Sheet

Field name or data type Values

Company code 1000
List assets Select
History sheet version 0008
Execute

(C) SAP AG AC010 11-300

7
Travel Management

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

 SAP AG 1999

(C) SAP AG AC010 11-301

7.2
Travel Management: Unit Objectives

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

 Maintain travel
privileges
 Plan trips
 Enter trip costs

 SAP AG 1999

(C) SAP AG AC010 11-302

7.3
Overview Diagram: Travel Management

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM SD
AP GL ledger AR

Balance sheet

... ...
P&L
...

 SAP AG 1999

 Travel Management manages and calculates travel costs and supports travel planning and travel
reimbursement.

(C) SAP AG AC010 11-303

7.4
Travel Management: Business Scenario

 Travel management is used to efficiently plan travel, to

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.

 SAP AG 1999

(C) SAP AG AC010 11-304

7.5

Presentation:
Presentation:
Master Master
DataData
ininTravel Management
Travel Management

Setting Up Personnel Master Data

A/P Master Records for Employees

 SAP AG 1999

(C) SAP AG AC010 11-305

7.5.2
Personnel Master Data in HR and in FI-TV

Trip Cost Mini Master Record in FI-TV

Organi- (Completed)
Personal personnel Bank
zational Addresses
information actions information
assignment

Travel Personnel number Travel

preferences 1000 privileges

Contract Planned ... and many

Leave Basic additional
elements work
entitlement pay Infotypes
time

HR master record
 SAP AG 1999

 Employee data is saved as HR master data. Since the HR master data can be quite large, its data is
stored in data groups that are organized based on contents. One such data group is an infotype. For
example, city, street, and number are part of the address of an employee and are thus saved (along with
other data) in the infotype Addresses.
 IDES Group is using the HR application component and is thus able to save and valuate a large amount
of data in the infotypes of HR master data.
 Companies, which are not using HR, are also able to create smaller HR master data, the so-called mini
master record in Travel Management. The FI-TV mini master record only contains the following
infotypes:
 Personnel actions (list of all completed personnel actions)
 Organizational assignment (such as company code, business area, and cost center)
 Personal information
 Addresses
 Bank Details
 Travel privileges (control parameters such as assignment of travel restrictions for the employee and
for determining travel reimbursement)
 Travel preferences (a row of infotypes for the support of travel planning)

(C) SAP AG AC010 11-306

7.5.3
Actions

Trip costs- Mini master record FI-TV

Bank Personnel number

1000 Addresses
information

(Completed) Personal Organizational

Travel Travel
personnel information assignment
privileges preferences
actions

Actions in Enter trip costs

Organizational
mini master (Mini master
change
record: record)

 SAP AG 1999

 A personnel action includes all infotypes to be processed as part of a personal procedure, such as hiring,
organizational change, promotion, and so on. The relevant infotypes are made available for processing
one after another, to ensure that no important information is forgotten. Each completed action is entered
in the ”action" infotype, so that the ”actions" infotype has a log of all procedures completed for this
person.
 Personnel actions are normally completed in HR. If HR is not implemented, FI-TV offers two actions for
maintaining FI-TV mini master records:
 Create TV mini master records
 Organizational change
 When completing the "Create TV mini master record" action, the infotypes "measures", "organizational
assignment", "personal information", and "travel privileges" are made available. With the
"Organizational change" action, only the infotypes ”actions" and "organizational assignment" are made
available.
 Travel preferences have to be manually entered, if Travel Management is to be implemented.

(C) SAP AG AC010 11-307

7.5.4
Vendor Master Record for an Employee

FI- FI-
AP TV

Personnel number
Vendor X 1000

Report and
Personnel batch input
number: 1000
Infotypes

 SAP AG 1999

 The IDES group reimburses employees for travel expenses using Financial Accounting. In order for the
payment program to be able to complete this work, a vendor master record has to be created for every
employee who travels. These personnel-related vendor records can be created automatically using a
program. The program creates a batch input that then has to be run.
 The personnel number is entered in the vendor master record.

(C) SAP AG AC010 11-308

7.6

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

 SAP AG 1999

(C) SAP AG AC010 11-309

7.6.2
Travel Manager (ENJOY)

Name of
employee

Travel
➨ Travel requests
➨ Travel plans
➨ Travel expenses

Creating travel objects

or
Detail view of a travel object

Overview
of created
travel objects

 SAP AG 1999

 In Travel Manager, the employee has a complete overview of all his/her travel and the related travel
objects. There are three types of travel objects: travel requests, travel plans, and travel reimbursement.
 Each of these objects can be created or changed with the Travel Manager.
 Depending on how travel management is organized in the company, all travel objects or only part of
them can play a role in the travel process.
 With travel request, the employee notifies the company that he/she is to take a business trip, and,
depending on configuration, sends this information on to an internal travel office.
 The travel plan can be used to plan the details of a trip and to book the means of travel. This takes the
travel preferences that are saved as infotypes into consideration. A travel plan can be entered by an
internal travel agent or by the employee.
 Travel expenses are a collection of expense-related travel information. They are the basis for the
calculation of travel reimbursement according to country-specific regulations and the posting in
Financial Accounting. If the amounts are taxable for the employee, these amounts can be transferred
to Human Resources.

(C) SAP AG AC010 11-310

7.6.3
Travel Expenses

Travel Travel
request plans

Open
travel Simulation
expenses

Vendor

x
Transfer
to FI
Approval Calculation Travel expense
x

 SAP AG 1999

 Travel Expenses are the central object in the travel process. The travel information is entered manually
or can be obtained from the travel request or travel plan and then corrected. Although travel requests and
travel plans offer optional functions, travel expenses are necessary for Travel Management. Prior to the
actual calculation, the results can be simulated.
 The travel expenses can be entered by the employee or by the expense department. If the data was
entered by the employee, the accounting department has to check and approve the documents prior to
payment.
 For the settlement, the system calculates a total amount to be paid based on the travel information,
reimbursement records, and settlement rules, and saves this information in the database.
 The settlement calculations are then sent to FI using a special posting run.

(C) SAP AG AC010 11-311

7.7
Self-Study: Master Data in Travel Management

At the conclusion of this self-study unit, you will be

able to:
 Maintain travel privileges in HR master data
 Automatically create vendor master records for
employees

 SAP AG 1999

(C) SAP AG AC010 11-312

7.7.2Master Data - Exercises

Unit: Travel Management

Topic: Master Data in FI-TV

At the end of these exercises, you will be able to:

• Expand a personnel master record to include travel privileges
• Generate vendors for personnel master records automatically

Travel Management is used to plan trips efficiently, to enter travel

expenses as simply as possible and to settle the trips.
The travel expenses are transferred from Travel Management to FI and
the reimbursement amount is paid out to the employee by IDES Accounts
Payable.

Accessing Travel Management:

Accounting  Financial accounting  Travel management

1-1 Creating Travel Privileges

An employee in the personnel area 1000 (Hamburg) goes on his first business trip for
IDES Germany. So that his trip can be planned and settled in Travel Management, you
have to expand his personnel master record to include the "trip privileges" area.
The employee has the personnel number 20##.
Accept the default values without making any changes.

Person-related master data  Maintain

Return to the SAP Easy Access menu.

1-2 Creating Vendors

At IDES Germany travel expenses are paid out by Financial Accounting using a
payment program. To be able to do this a vendor master record must exist for each
employee who travels. This can then be used to process the payments. You can create
these vendors automatically using a report.
1-2-1 Starting Report for Creating Vendors from Personnel Master Records

(C) SAP AG AC010 11-313

 Use the report to create a vendor for employee 20##.
To help you fill in the selection screen use the report variant AC010.
Replace ## with your group number.
Enter the following as the name of the work file:
D:\usr\sap\<system>\SYS\global\APACT
Note: Replace the placeholder <system> with the name of your training
system.

Be sure to restrict the selection to your personnel number 20##, so

that each group has the opportunity of creating their own vendor.
The variant AC010 forces you to restrict the selection to exactly one
personnel number. In production operation the report would, of
course, be run for a greater number of sessions.

Person-related master data  Create vendors

Return to the SAP Easy Access menu.

1-2-2 Starting Batch Input Session

The report has created a batch input session that has to be run to create the
vendor master records.
Run the session A/P_ACC## in dialog.
System  Services  Batch input  Sessions

Return to the SAP Easy Access menu.

1-2-3 Checking Vendor

Check the vendor that just been created automatically. To find the correct
vendor use the matchcode "Vendor by Personnel Number"
Make a note of the vendor number:
__________________________________________________________

Accounts payable  Master records  Display

(C) SAP AG AC010 11-314

7.8
Self-Study: Accounting Transactions in Travel
Management

At the conclusion of this self-study unit, you will be

able to:
 Enter travel information
 Enter travel costs
 Transfer travel data to FI

 SAP AG 1999

(C) SAP AG AC010 11-315

7.8.2Accounting Transactions - Exercises

Unit: Travel Management

Topic: Accounting Transactions in FI-TV

At the end of these exercises, you will be able to:

• Query the travel overview of an employee
• Create travel expenses
• Settle trips
• Transfer trip receipts to FI
An employee goes on a business trip and enters the travel expenses
incurred in the R/3 system on his return. The expenses department settles
the trips and transfers the receipts to Financial Accounting.

Accessing Travel Management:

Accounting  Financial accounting  Travel management

2-1 Querying Trip Overview

Use the travel manager to obtain an overview of all the trips created for the employee
Angie Miller (personnel number 1000).
Where did she go on her second trip and why? When did this trip begin and end?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
Display the travel expenses for this trip. How much is the total reimbursement amount
and to which FI and CO objects are the expenses or costs assigned?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________

Travel manager

(C) SAP AG AC010 11-316

 Return to the SAP Easy Access menu.

2-2 Creating Travel Expenses

As you have entered the travel privileges for the employee John Doe ##, he can now go
on his business trip to Berlin. He has to visit an important customer there. He will leave
today at 16:00 and fly to Berlin. He will take a return flight tomorrow, to be back at
22:00. IDES Germany reimburses meals with a per diem amount. IDES has already
paid for the flight, but this must still be entered by John Doe ## so that the total travel
expenses can be calculated correctly. The flight costs 900 UNI. John Doe ## also has
two receipts for taxi journeys (one for today to the hotel, one for tomorrow to the
airport), each one for 25 UNI, and a hotel bill of 200 UNI.
Enter the travel expenses for this trip. Always accept the input tax rates proposed by
the system.
You can display the reimbursement amount John Doe ## will receive even before you
save the trip. How much is the total reimbursement amount?
______________________________________________________________
How high are the total costs of the trip?
______________________________________________________________
After the trip has been saved, John Doe ## transfers his trip receipts to the expenses
department.
Travel manager

Return to the SAP Easy Access menu.

2-3 Settling Trips

Once the expense receipts have been checked the expenses departments wants to settle
the trip. The employee 20## belongs to the payroll area D2.
Settle the trip using the variant AC010. Enter the period in which the trip took place
and the personnel number 20##.
Travel expenses  Periodic processing  Settle trips

Return to the SAP Easy Access menu.

2-4 Transferring to FI
The transfer of receipts to FI consists of two steps. Carry these out one after another.

(C) SAP AG AC010 11-317

 2-4-1 Creating Trip Transfer Documents
The first step in the transfer of travel expenses to FI is to create trip transfer
documents.
Create these using the variant AC010. Enter the period in which the trip took
place and the personnel number 20##. Call the posting run after your business
area "BA##".
Travel expenses  Periodic processing  Transfer to accounting  Create
posting run

Return to the SAP Easy Access menu.

2-4-2 Creating Accounting Documents

Now post the trips to FI.
Travel expenses  Periodic processing  Transfer to accounting 
Manage posting runs

Return to the SAP Easy Access menu.

2-4-3 Checking Transfer

Check how the document has posted in Financial Accounting by displaying the
vendor line items for employee 20##.
Name the posting items.
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________

Accounts payable  Account  Display/change line items

Return to the SAP Easy Access menu.

(C) SAP AG AC010 11-318

(C) SAP AG AC010 11-319
7.9
Unit Summary

You are now able to:

 Maintain travel
privileges
 Enter travel information
 Enter travel costs

 SAP AG 1999

(C) SAP AG AC010 11-320

7.10Travel Management - Solutions

Unit: Travel Management

Topic: Master Data in FI-TV

Accessing Travel Management:

Accounting  Financial accounting  Travel management

1-1 Creating Travel Privileges

Person-related master data  Maintain

Field Name or Data Type Values

Personnel number 20##
Continue

The Infotypes possible in the mini master record FI-TV are displayed. If there is a tick
next to it this means that the respective Infotype has been created. There is no tick next
to the "Travel Privileges" Infotype so you can now create the travel privileges.
Select "Travel Privileges"
Click on "Create"
Do not make any changes
Save

Return to the SAP Easy Access menu.

1-2 Creating Vendors

1-2-1 Starting Report for Creating Vendors from Personnel Master Records
Person-related master data  Create vendors
Goto  Variants  Get
Double-click on variant "AC010"
Replace ## with your group number
(C) SAP AG AC010 11-321
 Field Name or Data Type Values
Personnel number 20##
User in workfile AC010##
File name D:\usr\sap\<system>\SYS\glob
al\APACT
Note: Replace the placeholder
<system> with the name of
your training system, such as
T20.
Execute

1-2-2 Starting Batch Input Session

System  Services  Batch input  Sessions

Select session A/P_ACC##

Click on "Process"
Click on "Process"
Confirm each screen by clicking on "Continue" until the whole session has been
processed.

Return to the SAP Easy Access menu.

1-2-3 Checking Vendor

Accounts payable  Master records  Display
F4 in Vendor field
Choose "Vendors by Personnel Number" matchcode

Field Name or Data Type Values

Personnel number 20##
Company code 1000
Continue

Choose the vendor displayed.

Make a note of the vendor number.

(C) SAP AG AC010 11-322

 Select all views and go through all of these. Note that the personnel number is
entered in the “Accounting Information” section.

Return to the SAP Easy Access menu.

(C) SAP AG AC010 11-323

 Solutions

Unit: Travel Management

Topic: Accounting Transactions in FI-TV

Accessing Travel Management:

Accounting  Financial accounting  Travel management

2-1 Querying Trip Overview

Travel manager

Field Name or Data Type Values

Personnel number 1000
Continue

On the left you see a list of all the trips for Angie Miller. To display more information
in the overview, click on "Open navigation area".
Her second trip took her to Munich to an EnjoyProject. She left on 02.01.98 at 10:00
and returned on 04.01.98 at 17:00.
Click on the arrow to the left of the trip and then double-click on Travel Expenses. The
travel expenses are displayed.
At the bottom you can see the reimbursement amount (692.70 UNI) and the cost
assignment (company code 1000, business area 9900, cost center 1110).

Return to the SAP Easy Access menu.

2-2 Entering Travel Expenses

Travel manager

Field Name or Data Type Values

Personnel number 20##
Continue
(C) SAP AG AC010 11-324
 Click on "Creating an expense report"
Choose trip schema "Domestic Trip"
Continue

General trip data

Field Name or Data Type Values
Trip beginning Today, 16.00
Trip end Tomorrow, 22.00
Trip destination Berlin
Trip country DE
Reason for trip Business trip

Expand Mileage and per diem reimbursement

Mileage and per diem reimbursement

Field Name or Data Type Values
Per diem meals reimbursement Select

Expense receipts
Field Name or Data Type Values
Exp. receipt 001 Airfare paid
On Today
Amount 900 UNI
Click on "Add to table"
The receipt is displayed in the receipt list.

Field Name or Data Type Values

Exp. receipt 002 Taxi
On Today
Amount 25 UNI
Click on "Add to table"
The receipt is displayed in the receipt list.

(C) SAP AG AC010 11-325

 Field Name or Data Type Values
Exp. receipt 003 Taxi
On Tomorrow
Amount 25 UNI
Click on "Add to table"
The receipt is displayed in the receipt list.

Field Name or Data Type Values

Exp. receipt 004 NGTHotel
On Today
Amount 200 UNI
Click on "Add to table"
The receipt is displayed in the receipt list.

Click on "Results"
The employee receives a reimbursement of 280 UNI.
The total cost of the trip amounts to 1180 UNI.
Back

Save.

Confirm the question about trip receipts by pressing "Yes".

Return to the SAP Easy Access menu.

2-3 Settling Trips

Travel expenses  Periodic processing  Settle trips
Goto  Variants  Get
Double-click on variant "AC010"

Field Name or Data Type Values

Period Period and year of trip
Personnel number 20##

(C) SAP AG AC010 11-326

 Execute

Return to the SAP Easy Access menu.

2-4 Transferring to FI

2-4-1 Creating Trip Transfer Documents

Travel expenses  Periodic processing  Transfer to accounting  Create
posting run
Goto  Variants  Get
Double-click on variant "AC010"

Field Name or Data Type Values

Period Period and year of trip
Personnel number 20##
Name of posting run BA## (replace ## with your
group number)
Execute

Return to the SAP Easy Access menu.

2-4-2 Creating Accounting Documents

Travel expenses  Periodic processing  Transfer to accounting 
Manage posting runs
Select posting run "BA##"
Click on "Post"
Post documents immediately

Return to the SAP Easy Access menu.

2-4-3 Checking Transfer

Accounts payable  Account  Display/change line items

Field Name or Data Type Values

(C) SAP AG AC010 11-327

 Vendor account Vendor number for employee
20##
Company code 1000
Execute

You should see a line item for 280 UNI displayed.

Double-click on the line item
Click on "Document overview"
The document items are:
John Doe ## 280.00-
Travel Expenses Clearing 900.00-
Travel exp./accommod. 200.00
Travel exp./meals 30.00
Travel Exp. Drive/Fl. 46.30
Travel Exp. Drive/Fl. 900.00
Input tax 3.70

(C) SAP AG AC010 11-328

8
Bank Accounting

Contents:
 Master Data in Bank Accounting
 Accounting Transactions in Bank
Accounting

 SAP AG 1999

(C) SAP AG AC010 11-329

8.2
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

 SAP AG 1999

(C) SAP AG AC010 11-330

8.3
Overview Diagram: Bank Accounting

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM SD
AP GL ledger AR

Balance sheet
... ...
P&L
...

 SAP AG 1999

 Bank ledger supports the posting of cash flows.

(C) SAP AG AC010 11-331

8.4
Bank Accounting: Business Scenario

 All accounting transactions affecting incoming or

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 accounts. Rather, it
posts directly to the G/L accounts.

 SAP AG 1999

(C) SAP AG AC010 11-332

8.5

Presentation:
Presentation:
Master Data in Bank Accounting
Master Data in Bank Accounting

Bank master
records
Bank G/L accounts
Cash ledgers

 SAP AG 1999

(C) SAP AG AC010 11-333

8.5.2
Bank Directory

Bank master records in Bank details in

the bank directory customer and vendor master records

Customer / Vendor
Country
Bank key Client Bank details
Client level Country Bank key Account
level Address... Bank type Direct debit

Tax info..

Banks

SAP AG 1999

 The bank directory contains the addresses and valid control data (such as Swift code) of all banks used in
the SAP System.
 The bank directory can either be:
 Automatically imported, as long as the bank directory is available on diskette and a import program
exists for this data
or
 manually created
 If a bank is set up in the bank directory, this information could then, for example, be accessed when
entering the bank information in a customer or vendor master record. You would only need to enter the
country of the bank and the country key; the system would determine the name and address in the
background.

(C) SAP AG AC010 11-334

8.5.3
Bank Accounts

Bank G/L accounts - master data

Account number
Account control
Account currency
Bank account in the SAP System
Bank/fin. details
House bank ID House bank
Acct ID Acct ID

Bank
Bank account
at house bank

 SAP AG 1999

 For controlling the payment program, the house bank ID and the bank account ID were already used.
 Each bank account is represented in the SAP System by a combination of house bank ID and account ID.
This combination is then entered in a G/L account and represents a bank account in the general ledger.
There is thus a relationship:
Bank account at house bank <--> combination house bank and account ID <--> G/L account
 The represented relationships should always be a one-to-one relationship.

(C) SAP AG AC010 11-335

8.5.4
Cash Ledgers

Company code xxxx

Cash 0001 Cash 0002 Cash 0003

Cash journal Cash journal Cash journal

0001 0002 0003

 SAP AG 1999

 Since the Enjoy Release (4.6), SAP offers a transaction for managing cash amounts. You can create cash
journals that are uniquely identified by a four character name.
 Each cash journal should be assigned to one G/L account, which represents the cash journal in the
general ledger. It is however possible, to connect multiple cash journals with one G/L account. Cash
transactions are saved separately in the cash journal and are transferred periodically (for example, daily)
to the general ledger.

(C) SAP AG AC010 11-336

8.6

Presentation:
Presentation:
Accounting Transactions
Accounting Transactions in Bank
in Bank Accounting
Accounting
Cash procedures
Check deposits
Lockbox
Account statement
Check management

 SAP AG 1999

(C) SAP AG AC010 11-337

8.6.2
Cash Journal Transaction (ENJOY)

Balance display
Data selection
for display period

Accounting transactions
(Cash in / cash out)

 SAP AG 1999

 The cash journal has the form of a new ENJOY transaction. The screen is divided into three sections:
 Data selection: Here, the time period of the data can be selected.
 Balance display: Displays the totals of incoming and outgoing cash and the beginning and ending
balance.
 Accounting transactions Here, the cash journal transactions can be entered.
 Accounting transactions are saved separately in the cash journal and are transferred periodically (for
example, daily) to the general ledger. The transferred transactions can be printed as a journal.
 A receipt can be printed for each individual transaction.

(C) SAP AG AC010 11-338

8.6.3
Types of Cash Journal Transactions

Cash Bank clearing

Incoming payment to bank account
X X

Cash Bank clearing

Outgoing payment from bank account
X X

Cash Customer
Customer payment
X X

Cash Vendor
Vendor payment
X X

Cash Revenue
Revenue posting
X X

Cash Expense
Expense posting
X X

 SAP AG 1999

 On this slide, the possible types of cash journal transactions and their corresponding posting records
are represented.
 There can be many concrete accounting transactions with specified bank clearing accounts, revenue
accounts, and expense accounts, all with a descriptive text. An example of an accounting transaction of
type "expense posting" would be "cash purchase of office supplies" using the expense account "Office
supplies". The accounting transactions are set up in Customizing but can also be created directly from
the application, if a new accounting transaction is deemed necessary during daily operations.
 1. Note: Customer and vendor payments cannot be executed using clearing, that is, an open item is first
posted for the payment, and this open item is then cleared with a paid item in a second step in accounts
payable or accounts receivable.
 2. Note: Incoming and outgoing bank payments are not posted directly to bank accounts. Rather, they
are first posted to bank clearing accounts. The bank clearing accounts are then cleared using the account
statement.

(C) SAP AG AC010 11-339

8.6.4
Processing Incoming Checks
Bo
bJ
on
es
ier Bo
Me bJ
rl on
Ka es
r
ei e Bo
bJ
r lM on
Ka es
ier
Me
rl
Ka

Creating a check Bank

deposit slip and Creating a
CC 1000 posting the checks lockbox file
Germany received

Checks and
deposit slip Account Lockbox file
statement

Bank Collecting the money

Posting lockbox
and posting the
CC 3000 data
incoming cash
USA

 SAP AG 1999

 The processing of incoming checks in handled differently internationally. The two most common
procedures are represented on the slide based on IDES company codes 1000 (Germany) and 3000
(USA). In Germany, payments are often made using bank transfers. In the USA, checks are the most
common method of payment. For this reason, the number of incoming checks in Germany is relatively
small and can be handled by the accounting department. In the USA, many companies take advantage of
a special service provided by their banks, the so-called lockbox, which relieves them of considerable
work.
 Germany: The checks are sent directly from the customers to the accounting department. The paid items
are cleared, the checks received are posted to special incoming check accounts, and the checks and a
check deposit slip are sent to the bank. The bank collects the money and posts it to the bank account. The
posting appears on the account statement and the amount received clears the incoming check account in
the general ledger.
 USA: The checks are sent directly from the customers to the company's lockbox. The bank collects the
money and records the checks and payment information in a lockbox file. The bank sends this file to the
accounting department. By posting the lockbox data, the paid items are cleared and the check amounts
are posted directly to the bank (G/L) account. With a lockbox account, the processing of the account
statement is thus not necessary.
Note: The lockbox account is only intended for incoming cash. Outgoing money is transferred to a
different bank account, which is used to complete all other accounting transactions, such as travel costs,
cash payments, and so on. The account statement has to be processed for these transactions.

(C) SAP AG AC010 11-340

8.6.5
Depositing Checks

Check deposit list

Electronic
entry

Inventory
Batch input session
or direct posting

Manual
entry
Manual post-
processing
SAP AG 1999

 The process of depositing checks is as follows:

 The incoming checks can be processed manually or with a check scanner.
 After all checks have been entered, a list of checks to be deposited is available in the system and can
be corrected if necessary.
 The check deposit lists can be printed out and sent to the bank along with the checks
 Batch input sessions are created from the check deposit lists and have to be processed in order to
create the related postings. Beginning with 4.0, posting can be completed directly, that is, without a
batch input session.

(C) SAP AG AC010 11-341

8.6.6
Posting a Check Deposit

Customer Check clearing Check receipt

OI 2 2 1 1

Open
Item

Subledger Bank ledger

accounting accounting
session session

 SAP AG 1999

 Two batch input sessions are created from the check deposit lists, and both sessions have to be
processed in order to create the related postings. These two sessions are: a subledger accounting session
and a bank accounting session.
 The subledger accounting session is generally processed from accounts receivable and clears the
open items paid. The offsetting posting is made to a check clearing account. The items to be cleared
are found based on the data included on the check deposit slip provided (such as delivery number,
document number, and so on).
 The bank ledger accounting session is generally processed by the banking department (or cash
management) and posts the check amounts to the incoming check account; the offsetting posting is
posted to the check clearing account.
 The bank ledger accounting session should be processed first, so that cash management receives the
most up-to-date information in a timely manner. When processing the subledger accounting session,
payment differences may, in certain cases, need to be dealt with. If processing was completed without
using a batch input, there is a special transaction for postprocessing.
 Note: For a smaller company, which does not have these various departments, the use of a check
clearing account may not be necessary. The posting from the subledger accounting session could then be
posted directly to the incoming checks account.

(C) SAP AG AC010 11-342

8.6.7
Lockbox

Customer

Lockbox OI 1
file
Check receipt
Data Amounts Import
transfer and 1 2
House payment
bank information Bank

SAP AG 1999

 When using a lockbox, the customers send their checks and payment information directly to the bank.
The bank saves the check information and payment information in a file and sends it to the accounting
department using data transfer (diskette, data line, EDI). The lockbox file is recorded in the SAP System
with a program, the incoming check postings are activated, and the paid items cleared. Complete
payment information allows the R/3 System to proceed reliably with the clearing. If an assignment is not
possible, the payment information has to be processed afterwards using a special transaction.

(C) SAP AG AC010 11-343

8.6.8
Bank Account Statement

House
bank

Data transfer

Account statements in
bank-data memory
Batch input session
account Import or direct posting
statement
file

Manual Print account

entry statement
SAP AG 1999

 The bank informs the accounting department of the transactions in the bank account of the company
using an account statement. The postings listed have to be understandable to the accounting
department.
 The account statement can be sent to the company in one of two ways:
 As a form: In this case, the account statement information has to be manually entered in the SAP
System.
 As a file: The file is either sent as a diskette or can be accessed from the bank using a (bank-specific)
transfer program. A SAP program imports the information in the file to the bank temporary storage of
the SAP System.
 The process continues as follows:
 The account statements in the bank temporary storage can be printed for documentation purposes.
 Batch input sessions are created from the account statements in the bank temporary storage, and the
sessions have to then be processed in order to create the related postings. Beginning with 4.0, posting
can be completed directly, that is, without a batch input.
 Postprocessing, if needed, is completed by either running the batch input session online or by making
the postings directly using a special postprocessing transaction.

(C) SAP AG AC010 11-344

8.6.9
Incoming and Outgoing Checks

Outgoing checks

Bank Outgoing checks Vendor

2 2 1 1 OI

Account statement bank Payment program Open

accounting session item
or check cashing

Incoming checks

Customer Incoming checks Bank

OI 1 1 2 2

Open Depositing checks Account statement

item or lockbox Bank accounting session
or lockbox
 SAP AG 1999

 During this course, you were introduced to various programs that provide accounting with support for
processing checks. This slide contains an overview showing the programs and the various postings made
with them.
 Outgoing checks: The payment program creates the check, posts the outgoing check, and clears the
open item of the vendor. The outgoing check is posted to an outgoing check account. Once the check has
been deposited by the vendor and the bank account debited, it will appear on the account statement, and
the bank accounting session of the account statement function posts this as "outgoing check to bank".
When using check management, this posting is activated by the check deposit.
 Incoming checks: You have already been introduced to two ways of doing this. In the USA, all required
postings are completed using the lockbox functions. With the other procedure, you first post the
incoming checks to an incoming check account and clear the open items. In a second step, the bank
accounting session posts the incoming cash with the posting record "bank to incoming check".

(C) SAP AG AC010 11-345

8.6.10
Bank Transfers

Outgoing bank transfers

Bank Expenditure Vendor

2 2 1 1 OI

Account statement Payment program Open

Bank accounting session item

Incoming bank transfers

Customer Cash receipt Bank

OI 2 2 1 1

Open Account statement Account statement

item subledger bank accounting
accounting session
 SAP AG 1999
session

 Bank transfers are used quite extensively in many countries. This slide contains an overview showing
the programs which are responsible for various postings.
 Outgoing bank transfers: The payment program creates the bank transfer and posts in to the outgoing
payment account. At the same time, the open vendor items are paid. The cash flow appears on the
account statement and the bank accounting session creates the posting "Outgoing cash to bank".
 Incoming bank transfers: Incoming bank transfers appear on the bank statement. The account
statement function posts the incoming cash using the bank accounting session. The posting record is
"bank to incoming cash". The subledger accounting session clears the paid items in the customers
account. The account statement function obtains the assignment information from the "notes to payee"
field.

(C) SAP AG AC010 11-346

8.6.11
Managing Outgoing Checks

Vendor's ... Submittal of check to bank

bank
..sends check to house bank

Vendor
Check register

Payment program
Check 1000
Check 2000
Bob Jones

...
Payment
method C
Bank Outgoing check Vendor
1
2 2 1 1 OI

Check extract
House
bank CC 3000
Cashed checks list / file 2
USA
 SAP AG 1999

 Check management is used to establish the status of a check (open, cashed, void). SAP offers two
payment methods for which check management can be completed:
 Payment method S (not shown): The check contains the same number as the corresponding payment
document. The payment documents are posted to the outgoing check account. The status of a check
can be determined by viewing the outgoing check account, which is open item managed.
 Payment method C (see slide) The check is pre-numbered or obtains a sequential number from a
predetermined number range. The status of such checks is contained in a special check register. This is
used quite frequently in the USA.
 The payment process using payment method C is as follows:
 The payment program clears the open item, prints the check, and enters the check as open in the check
register. A list of all sent checks is sent to the bank for confirmation of checks cashed (check extract).
 The vendor receives the check and deposits it at his bank, which sends the check to the house bank of
the company code.
 The check payments appear on the account statement of the bank; they are ignored when the statement
is read. Accounting receives a list of cashed checks or a file with this information from the bank. This
is electronically or manually entered, the outgoing check postings are cleared, and the check(s) are
marked as "cleared" in the check register.

(C) SAP AG AC010 11-347

8.7
Self-Study: Master Data in Bank Accounting

At the conclusion of this self-study unit, you will be

able to:
 Maintain the bank directory
 Describe the relationship of G/L accounts to bank
accounts

 SAP AG 1999

(C) SAP AG AC010 11-348

8.7.2Bank Master Data - Exercises

Unit: Bank Accounting

Topic: Bank Master Data

At the conclusion of these exercises, you will be able to:

• Describe the connection between the bank account and the general
ledger
• Change an entry in the Bank Directory

It is possible to perform all accounting-based business transactions

involving direct incoming or outgoing payments centrally in bank
accounting. Bank accounting is not really subledger accounting like
accounts payable, accounts receivable or asset accounting, as it does not
have its own chart of accounts, but posts directly to general ledger
accounts instead.

To access bank accounting:

Accounting  Financial accounting  Banks

1-1 Identifying bank accounts

Every IDES company code has accounts at one or several house banks. Every bank
account is assigned to exactly one G/L account. On the general ledger, this G/L account
then reflects all postings performed by the bank on the assigned bank account. In
company code 1000, for example, G/L account 113100 is such a G/L account
representing a bank account. Take a look in the company code-specific settings of the
G/L account to see which bank account this G/L account represents.

House bank: _____________ with bank key:___________________________

Account: ___________________________________________________________

G/L Accounting:
Master records  Individual processing  In company code

(C) SAP AG AC010 11-349

 Now go back to the SAP Easy Access menu.

1-2 Changing the Bank Directory

The Bank Directory contains the addresses of all banks in a certain country. You can
access the Bank Directory both from subledger accounting and from bank accounting
when entering bank details in a customer master data record, for example.
In some countries (Germany, for example) it is possible to automatically and regularly
update the Bank Directory using a file available from the banks and an import report.
However, if you are aware of changes to bank data from accounting in advance, you
can also enter these manually.
The bank group UNI Bank has been taken over by the bank group Interbank. Change
the description of the bank with bank key 900000## from "UNI Bank ##" to "Interbank
##".
Master records  Bank master record  Change

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-350

8.8
Self-Study: Accounting Transactions

At the conclusion of this self-study unit, you will be

able to:
 Create and process a check deposit slip
 Process lockbox data (USA)
 Manually enter an account statement

 SAP AG 1999

(C) SAP AG AC010 11-351

8.8.2Business Transactions - Exercises

Unit: Bank Accounting

Topic: Business Transactions in Bank Accounting

At the conclusion of these exercises, you will be able to:

• Enter business transactions in the cash journal
• Perform a manual check deposit transaction
• Postprocess lockbox data
• Manually process a bank statement
In different countries, the automatic handling of incoming payments by
check is performed differently. Here are two examples:
• In Germany, the checks are sent from the customers directly to
accounting of company code 1000. Here a check deposit transaction
is created and this is passed, along with the checks, to the house
bank.
• In the USA, company code 3000 uses the lockbox service of its
house bank. The house banks receive the checks directly and enter
the check data. This data is sent as a file to accounting and imported
there.
Cashed, outgoing checks can also be handled differently.
• In Germany, the cashed checks appear individually as outgoing
payments on the bank statement and are processed with this.
• In the USA, the cashed checks only appear as a total on the bank
statement and accounting receives a list of the cashed checks as a
separate file (cashed checks).

2-1 Cash journal

2-1-1 Entering expenses

The accounting department urgently needs paper for the printer and sends
employee Paul Wahl to the nearest office supplies store. He pays the purchase
price of 30 UNI from his own pocket and then goes to the company code's cash
register to get his money back. Enter the outgoing cash payment for office
supplies. Debit the expense to your cost center CC##.

(C) SAP AG AC010 11-352

 Then print a receipt for the cash register. This must be signed by the cash
recipient.

2-1-2 Payment to the bank account

At the end of the week, the total amount of petty cash is brought to the bank.
Enter this transaction.

2-1-3 Forwarding to FI
At the end of every day, all entered transactions are forwarded to the general
ledger where they are updated. Carry out this procedure and then display the
accounting documents generated for each item.

2-1-4 Printing the cash journal

Print out the cash journal.

Now go back to the SAP Easy Access menu.

2-2 Manual check deposit transaction

Every day, IDES Germany receives a very large number of checks that need to be
deposited at the house banks. To keep the effort of entering all these checks to a
minimum, IDES usually uses a check reader and imports the entered data into the R/3
system by means of a report.
To test the functions of the check deposit transaction and to better understand it, you
should now enter two of the checks received manually.
These two checks reached the accounting department of company code 1000, each
together with a payment advice note. The first check is from customer CUSTOMER##
(Becker##), the second one from customer FOREIGN## (Poirot##). The companies
specify in the payment advice note which of their orders they wish to pay for with the
checks.
The accountant explains to them that the system is configured in such a way that the
order number is always automatically entered in the field "Reference" on the
accounting document when it is transferred to financial accounting.
Input  Check deposit  Manual entry

2-2-1 Entering specifications

The first time you use the check deposit transaction, you are asked to store
specifications based on the following entries.
Select "Internal bank determination" to indicate that you wish to assign your
house banks using the house bank ID (rather than with the bank key).
(C) SAP AG AC010 11-353
 Use variant 1001 as entry variant.
As further processing type, store "1" to have the postings created by means of
batch input. This is always advisable if a large number of postings is involved,
as is usually the case for IDES.

2-2-2 Editing the header of the check deposit transaction list

The checks are to be paid into the house bank with ID 1000 to the checking
account with ID 1000.
Name the check deposit transaction list "##" (field "Group") and specify your
user name.
The account the checks are posted to is stored as transaction in the
configuration. Choose transaction "0001".
Use today as the posting date. Experience shows that the check amounts are
credited to the bank account three working days later.
Name the batch input session with the bank postings "Bank ##", and that of the
batch input session with the subledger postings "Customer##".

2-2-3 Entering items of the check deposit transaction list

All data relevant for the bank for further processing, and the data needed for the
selection of the paid items is entered - per check - in the items of the check
deposit transaction list. You receive the following data from the checks and the
payment advice notes:

Check Check Bank Bank Check Order

issuer number key account amount paid for
Poirot ## 145 10020030 222222 15000 600000##
Becker ## 254 10050000 333333 9700 500000##

Use this information to enter the items in the check deposit transaction list and
then save your entries.

2-2-4 Printing the check deposit transaction list

Print the check deposit transaction list you entered (individual list) with printer
LP01 and take a look at the print request. This list is given to the bank together
with the checks.

Now go back to the SAP Easy Access menu.

2-2-5 Processing the check deposit transaction list

(C) SAP AG AC010 11-354
 Create the batch input sessions for the updating of the check deposit list.

Check deposit  Post  Individual list

First process the batch input session "Bank ##" and then the session "Customer
##".
Go back to the screen "Edit check deposit list ".

Now go back to the SAP Easy Access menu.

2-2-6 Controlling check processing

To check and see whether check processing has in fact cleared the paid, open
item, have all the items from account CUSTOMER## (Becker ##) displayed.
How can you tell which item was created by the batch input session?
_________________________________________________________
What is on the item lines of the posted document?
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________

Accounts Receivable: Account  Display/change line items

Now go back to the SAP Easy Access menu.

2-3 Manual bank statement (optional)

IDES usually uses the functions of the electronic bank statement to subsequently post
the numerous account movements on the general ledger. However, so that you can
better understand how the bank statement functions, you should now manually process
a bank statement. This bank statement consists of only two transactions from
Customer## (Becker##):
a) a bank transfer credit to pay an open invoice
b) a credit for the deposited check of 9700 from the previous exercise
Input  Bank statement  Manual entry

2-3-1 Entering specifications

(C) SAP AG AC010 11-355
 The first time you use the bank statement function, you are asked to store
specifications based on the following entries.
Select "Internal bank determination" to indicate that you wish to assign your
house banks using the house bank ID (rather than with the bank key).
IDES always uses variant 1001 as entry variant.
As further processing type store "1" to have the postings created by means of
batch input. This is always advisable if a large number of postings is involved
or if you are expecting to have to postprocess the postings.

2-3-2 Editing the header of the bank statement

The bank statement comes from house bank 1000 of company code 1000 and
applies to the checking account with the ID 1000.
Your statement has the number ## and shows today's date as statement date.
The beginning balance printed on the bank statement is 10000 UNI and the
closing balance is 29,700 UNI. The movements on the bank statement have all
been posted today.
Name the batch input session with the bank postings "Bank ##", and that of the
batch input session with the subledger postings "Persons##".
Confirm the warning that the beginning balance does not correspond
to the closing balance of the previous bank statement, or that
statements are missing. This cannot be avoided when several bank
statements are entered simultaneously (as during this exercise).

2-3-3 Entering items of the bank statement

The first item on the bank statement is the credit for the deposited check. The
second one involves a customer payment per bank transfer.
You can see the following information on the bank statement:

Transaction Value date Amount Note to payee Customer

Check Today's 9700 Check 254 Becker ##
credit date + 3
days
Bank transfer Today's 10000 Delivery Becker ##
credit date 900000##
The IDES System is set up in such a way that the delivery number is always
entered automatically in the “Assignment” field.
The stored customer matchcode (Cust.-MC) uses the field "Search term" in the
customer master record to assign the correct item. The company IDES always
uses the customer's last name as the search term, (in this case, Becker ##).

(C) SAP AG AC010 11-356

 2-3-4 Posting the bank statement
Create the batch input sessions for the updating of the bank statement.

Bank statement  Post  Individual statement

First process the batch input session "Bank ##" and then the session "Persons
##", both in the foreground.
The system is unable to perform the selection of the open item for
the updating of the incoming cash payment per bank transfer on its
own, as it has found more than one customer with the search term
"Becker*". This means you must manually intervene in the batch
input processing by choosing "CUSTOMER##" from the proposed
selection list of customers. This is precisely how the bank employee
would react if the item cannot be found automatically.

Now go back to the SAP Easy Access menu.

2-3-5 Checking the bank statement processing

To check and see whether bank statement processing has in fact cleared the
paid, open item with the incoming bank transfer, have all the items from
account CUSTOMER## (Becker ##) displayed.
What is on the item lines of the posted document?
_________________________________________________________
_________________________________________________________

Accounts Receivable: Account  Display/change line items

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-357

8.9
Unit Summary

You are now able to:

 Maintain the bank directory

 Process various accounting
transactions in Bank Accounting

 SAP AG 1999

(C) SAP AG AC010 11-358

8.10Solutions

Unit: Bank Accounting

Topic: Bank Master Data

To access bank accounting:

Accounting  Financial accounting  Banks

1-1 Identifying bank accounts

G/L Accounting:
Master records  Individual processing  In company code

Field name or data type Values

G/L account 113100
Company code 1000
Click on the symbol "Display"
Tab "Create/Bank/Interest": The fields "House bank" and "Account ID" are located
under "Bank/financial details in company code". The entries here indicate that this
account is assigned to checking account 1000 at house bank 1000 with the bank key
20050000 (see the possible entries).

Now go back to the SAP Easy Access menu.

1-2 Changing the Bank Directory

Master records  Bank master record  Change

Field name or data type Values

Bank country DE
Bank key 900000##
Continue

Field name or data type Values

(C) SAP AG AC010 11-359
 Bank Interbank ##
Save

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-360

 Solutions

Unit: Bank Accounting

Topic: Business Transactions in Bank Accounting

To access bank accounting:

Accounting  Financial accounting  Banks

2-1 Cash journal (petty cash)

Outgoings  Cash journal

Field name or data type Values

Company code 1000
Cash journal 10##
Continue

2-1-1 Posting cash payments

Tab "Payments"
Field name or data type Values
Business transaction Cash purchase of office
supplies (select from possible
entries)
Amount 30
Cost center CC##
Receipt recipient Paul Wahl
Text Printer paper
Save

Select the business transaction

Click on "Print receipt"

(C) SAP AG AC010 11-361

 The receipt is displayed.

Back

2-1-2 Payment to the bank account

Tab "Payment"
Field name or data type Values
Business transaction Cash transfer to the bank
(select from possible entries)
Amount Cash register closing balance
Save

2-1-3 Forwarding to FI
Click on "Post" (all entries to G/L)

To display the documents generated, select an item and then choose "FI follow-
on documents". Select the accounting document.

2-1-4 Printing the cash journal

Click on "Print cash journal"

Now go back to the SAP Easy Access menu.

2-2 Manual check deposit transaction

Input  Check deposit  Manual entry

2-2-1 Entering specifications

Field name or data type Values

Internal bank determination Select
Start variant 1001
Further processing type 1
Continue
Confirm information about line layouts

(C) SAP AG AC010 11-362

 2-2-2 Editing the check deposit list

Field name or data type Values

Company code 1000
House bank 1000
Account ID 1000
Group ##
User name AC010-##
Transaction 0001
Posting date Today's date
Value date Today's date + 3 days
Currency UNI
Bank posting session Bank ##
Subledger session Customers ##
Continue

2-2-3 Entering items in the check deposit list

Field name or data type Values

1. Item
Check number 145
Amount 15,000
Issuer Poirot ##
Bank key 10020030
Bank account 222222
Reference 600000##
2. Item
Check number 254
Amount 9700
Issuer Becker ##
Bank key 10050000
Bank account 333333
Reference 500000##

(C) SAP AG AC010 11-363

 Save

2-2-4 Printing the check deposit list

Click on "Print individual list"
Field name or data type Values
Output device LP01
Choose "Print"
To view the printed check deposit transaction list, choose
System  Services  Output controller
Execute
Select spool request
Click on "Display" (glasses)

Go back to the screen "Edit Check Deposit List ".

2-2-5 Processing the check deposit transaction list

Check deposit transaction  Post  Individual list (or simply choose the
"Post" icon)
The sessions have been created
System  Services  Batch input  Sessions
First select "Bank ##", click on "Process", choose "Process/foreground" and
then "Execute".
Confirm screens by pressing "Return" until the batch input session has been
processed completely.
Click on "Resume"
Then select "Customers ##" and repeat the same steps.
Choose "Exit" when the session has been processed.

Now go back to the SAP Easy Access menu.

2-2-6 Controlling check processing

Accounts Receivable: Account  Display/change line items

Field name or data type Values

Customer account CUSTOMER##

(C) SAP AG AC010 11-364

 Company code 1000
All items Select
Execute

The item created by the batch input session can be found with the cleared items.
The item text includes the check number, the account number and the bank key
(in Germany: Bank identification number).
Double-click on the item
Click on "Document overview"
The document items include:
113117 Incoming checks clearing account 9700.00
880000 Customer cash discount 258.62
CUSTOMER## Becker ## 10000.00-
175000 Output tax 41.38
Choose the document header symbol. Here you will see that the document has
been created by the session "Customers ##".
Now go back to the SAP Easy Access menu.

2-3 Manual bank statement (optional)

Input  Bank statement  Manual entry

2-3-1 Entering specifications

Field name or data type Values

Internal bank determination Select
Start variant 1001
Further processing type 1
Continue

2-3-2 Editing the header of the bank statement

Field name or data type Values

Company code 1000
House bank 1000

(C) SAP AG AC010 11-365

 Account ID 1000
Statement number ##
Statement date Today's date
Beginning balance 10,000
Closing balance 29,700
Bank posting session Bank ##
Subledger session Persons ##
Continue
Confirm the warning that the beginning balance does not correspond to the
closing balance of the previous bank statement, or that statements are missing.
This cannot be avoided when several bank statements are entered
simultaneously (as during this exercise).

2-3-3 Entering items of the bank statement

Field name or data type Values

1. Item
Transaction 070
Value date Today's date + 3 days
Amount 9700
Cust.-MC Becker
Vend.-MC <leave blank>
Assignment <leave blank>
2. Item
Transaction 067
Value date Today's date
Amount 10,000
Cust.-MC Becker
Vend.-MC <leave blank>
Assignment 900000##
Save

2-3-4 Posting the bank statement

Bank statement  Post  Individual statement
The sessions have been created
(C) SAP AG AC010 11-366
 System  Services  Batch input  Sessions
First select "Bank ##", click on "Process", choose "Process/foreground" and
then "Execute".
Confirm screens with "Return" until the batch input session has been processed
completely.
Click on "Resume"
Select "Persons ##" and repeat the same steps.
The system is unable to perform the selection of the open item for
the updating of the incoming cash payment per bank transfer on its
own, as it has found more than one customer with the search term
"Becker*". This means you must manually intervene in the batch
input processing by choosing "CUSTOMER##" from the proposed
selection list of customers. This is precisely how the bank employee
would react if the item cannot be found automatically.

2-3-5 Checking the bank statement processing

Accounts Receivable: Account  Display/change line items

Field name or data type Values

Customer account CUSTOMER##
Company code 1000
All items Select
Execute

Double-click the item for 10000 UNI with document type DZ and the highest
clearing document number (meaning the document last posted)
Click on "Document overview"
The document items include:
113109 Customer incoming cash account 10000.00
CUSTOMER## Becker ## 10000.00-

This involves the posting of the bank transfer credit.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-367

9
Preparing Financial Statements

Contents:

 Closing Procedures in the

General Ledger
 Cost-of-Sales Accounting
 Consolidation

 SAP AG 1999

(C) SAP AG AC010 11-368

9.2
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 support 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

 SAP AG 1999

(C) SAP AG AC010 11-369

9.3
Overview Diagram: Preparing Financial Statements

CO

FI- FI- FI-

BL TV AA

FI- FI- General FI-

MM Hauptbuch SD
AP GL ledger AR

Balance sheet

... ...
P&L
...

 SAP AG 1999

 The account balances in the general ledger as used to create the balance sheet and profit and loss
statement.

(C) SAP AG AC010 11-370

9.4
Preparing Financial Statements: Business Scenario

 At the end of the fiscal 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.

 SAP AG 1999

(C) SAP AG AC010 11-371

9.5

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
 SAP AG 1999

(C) SAP AG AC010 11-372

9.5.2
Schedule Manager

Task plan
Task groups
Monthly overview
Tasks

Daily overview

 SAP AG 1999

 In Release 4.6 (ENJOY Release), the Schedule Manager is available for planning, completing, and
monitoring complex work processes.
 A work process is created as a task plan in the Schedule Manager. Such a task plan contains nothing
more than a list of tasks. Within the work plan, the tasks can be grouped in task groups. Tasks can be:
 Transactions or programs to be run online
 Programs with a variant to be run in the background
 Workflow definitions
 Notes acting as place holders to describe tasks not processed in the R/3 System
 The employees who are given responsibility for a task can plan their task from the task plan, from the
daily overview, or, if necessary, complete it online.
 The Schedule Manager is especially useful for closing procedures, but can also be used for daily
processing. It can be used in all subsidiary ledgers of FI and in CO.

(C) SAP AG AC010 11-373

9.5.3
Overview: General Ledger Closing

Legal tasks Technical/organizational tasks

Begin of new fiscal year

Balance carry forward program

Block posting periods

Foreign currency valuation for G/L accounts
of open items and liquid assets Open special periods
for G/L accounts
Make accrual/deferral postings
Technical reconciliation
Accruals/deferrals, GR/IR analysis
Balance sheet / P&L adjustment

Balance audit trail Close special periods

for G/L accounts
Create financial statements

Reporting
Time line
 SAP AG 1999

 At the start of the new fiscal year, the balance carry forward program is run. This ensures that the
balances of the G/L accounts are carried forward to the new fiscal year.
 The posting periods of the old fiscal year are then blocked and special periods for closing entries are
opened. Technical reconciliation between transaction figures and documents guarantees that documents
are posted without any technical errors.
 The foreign currency documents are then valuated, accrual/deferral postings are made, and the GR/IR
clearing accounts are analyzed, updating the account affected.
 If you wish to create business area financial statements, you need to make adjustment postings for the
business areas. The balances of the business areas are then set to zero.
 The special periods can then be closed.
 For documentation purposes, the balance audit trail is made and the financial statements are created.
Additional reports are prepared for legal reporting purposes.
 Note: Different financial statements may be necessary in certain countries. Your trainer will be able to
explain the main features that are specific to your country.

(C) SAP AG AC010 11-374

9.5.4
Accruals/Deferrals for Revenues & Expenses

Example: Accrual of expenses

Invoice
120

10 10 10 10 10 10 10 10 10 10 10

Expenses

Periods

Anticipated Transitory
accruals/deferrals accrual/deferrals

 SAP AG 1999

 Revenues and expenses, which were posted in a specific posting period, often originate in a different
period. For this reason, such revenues and expenses have to be accrued, that is, they have to be
divided up over the periods in which they are incurred.
 There are two methods available in the system to make these postings: accruals and deferrals.
 Accruals
Situation: The expense or revenue belongs to the current period, from an accounting point of view, but
is not posted until a later period, because the invoice has not yet been sent/received.
 Deferrals
Situation: The expense or revenue was posted in the current period (invoice sent/received), but the
actual business transaction, or part of it, is actually incurred in a future period.
 Accruals and deferrals are handled in FI in different ways.
 In the figure, you see an example of an invoice that is received and posted in the seventh period. Since
this invoice was created for property that will be used during the entire year, the expense of 120 must be
evenly divided over all periods. Accrual postings thus need to be made for the first six periods, each with
the amount of 10. An amount of 50 has to be distributed over the last five months, once the invoice is
received.

(C) SAP AG AC010 11-375

9.5.5
Accruals

Reference: Recurring entry original document

First posting 01/01/XX Recurring entry program
Last posting 06/01/XX
Next posting 02/01/XX Accounting period:
Interval in months: 1 01.02.XX - 29.02.XX
Line items
40 Expense 10
50 Other payables
/reserves 10- Batch input

Actual posting Next posting

on 03/.01.XX
Other
Expense
payables/res.
10 10 from 01/01/XX
10 from 02/01/XX
...
 SAP AG 1999

 Accruals always have to be made if an expense or a revenue will occur in the future, but the actual
business transaction is completely or partially paid for in the current period. The recurring entry program
is ideal for this situation, since the same amount (10) is posted in every period to the same accounts.
 The posting record for each period would be "Expense to other payables (provisions)". A posting is
made to the account
 Other payables: If the amount and reason for the accrual are known.
 Provisions: If either the amount or reason for the accrual is uncertain and can thus only be estimated.
 With each period in which accruals are made, the credit balance of the ”Accrued liabilities" account
increases.

(C) SAP AG AC010 11-376

9.5.6
Deferrals

Invoice
120
Other
Vendor
payables/res.
120 60 60*
10 10 10 10 10
Expenses
 
Expenses AR/AP
Periods
60 50 50 50
 Period 7
   
 Post invoice Period 8
50

 Post accrual
 Reverse accrual posting * Accumulated accruals
 SAP AG 1999

 Deferrals always have to be made if an expense or a revenue is posted in the current period, although
the actual business transaction is completed (fully or partially) in the future. Transactions have been
developed to facilitate the posting of deferrals.
 Continuing with the example from the previous figures, the process is completed as follows:
 The invoice for 120 is received in the seventh period and is posted to this period. The payables or
provisions created by accruals are cleared in the process. The posting record would be:
Other payables (provisions) and expense to vendor.
The other payables (provisions) are changed to actual payables and an expense of 60 is posted in
period 7.
 However, only an amount of 10 belongs to period seven. The remaining 50 needs to be transferred to
the next period. This is completed using an accrual document. The posting record would be:
Prepayments and accrued income to expense
The accrual document is usually posted on the last day of the period and contains a reversal date
(normally the first day of the next month).
 A reverse posting program posts a document automatically on the reversal day. This document re-
posts the expense of the prepayment and accrued income as an expense.
 At the end of the eighth period, this process is repeated again, using the amount 40.

(C) SAP AG AC010 11-377

9.5.7
GR/IR Analysis

Balance Balance
Sheet Sheet
Assets Liabilities & equity
... ...
Billed but not Shipped but not
received billed
20 20

or
Appendix Appendix
GR/IR account GR/IR account
100 80 80 100

GR/IR correction GR/IR correction

20 20

 SAP AG 1999

 The GR/IR clearing account contains a list of all goods and invoices received. If, at the end of a period,
the balance of this account is not zero, there are either
 goods that were billed but yet delivered, or
 goods that were delivered, but not yet invoiced
 The balance then needs to be listed as either an asset or a liability.
 A special program analyzes the GR/IR account and posts the balance to either a "Invoiced, but not
received" account or a "Received, but not billed" account. The posting is reversed on the first day of the
next period, since re-postings during daily business would lead to erroneous figures.
 A clearing posting is normally completed using a correction account. The GR/IR clearing account and its
correction account are an appendix to the financial statement.

(C) SAP AG AC010 11-378

9.5.8
Balance Audit Trail

Periodic Working
file

Database Yearly

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

 SAP AG 1999

 Normally, there are legal requirements that make it necessary to determine (even years later) the balance
of an account by totaling the document line items posted to the account. As long as the documents
related to this account and period are still in the system, this is not a problem.
 It is usually necessary, however, to archive and delete older documents from the system, in order to
improve system performance. To be able to track the account balance after archiving, you need to run
the balance audit trail program prior to archiving. This program creates a compact journal and puts it in
a file.
 Once a year, the accumulated contents of this working file can be archived or printed out.
 Note: If archiving is only completed once a year, a working file does not need to be created, since the
compact journal can be created directly from the database.

(C) SAP AG AC010 11-379

9.5.9
Preparing Financial Statements for Period
Accounting

Company code
financial
Financial statement versions statements

CAUS
Fin. statement USA Business area
GKR financial
Statement Germany statements
INT
Financial statement
IDES Operating chart
of accounts

Country-specific
chart of accounts

 SAP AG 1999

 To assist in creating financial statements, there are two options available in the R/3 System:
 Using an ABAP program
 Using the G/L account information system
 Both options allow you to
 Use various financial statement versions
 Create individual and total financial statements for company codes
 Create individual and total financial statements for business areas
 Create financial statements using the operating chart of accounts
 Create financial statements using the country-specific chart of accounts
 Create comparative financial statements for comparing two fiscal years or for comparing plan and
actual data

(C) SAP AG AC010 11-380

9.5.10
Reporting

Company code
reporting

Tax
authority

Law

Consolidated report (EU) VAT tax reports Other legally required reports

SAP AG 1999

 To support legal reporting requirements, there are currently a number of reports that meet country-
specific requirements. There is a list of country-specific reports for completing VAT tax forms, support
for the consolidated EU report, and other reports for additional legal reporting requirements (such as a
report for international trade as required by German law).

(C) SAP AG AC010 11-381

9.6

Presentation:

Cost of Sales Accounting

Functional areas
Cost of sales accounting
ledger

 SAP AG 1999

(C) SAP AG AC010 11-382

9.6.2
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 Total costs for period
broken down by cost type
+ Other business expenses
=Total expenses

Net operating profit

 SAP AG 1999

 Two basic methods for structuring profit and loss statements are available:
 Period accounting
 Cost of sales accounting
 Both methods result in the same profit or loss for the period. The method used is
 either legally required
 not legally required. In this case, the decision is made based on business considerations (for example,
which would be better for international investors?).
 With period accounting, the total production for the period is used along with the entire costs for the
period:
 The total production for a period is calculated by adjusting the sales revenue by the change in
inventory.
 The total costs of a period are broken down by expense types, that is, the balances of similar expense
accounts are added together (such as various accounts for personnel expense). This breakdown
distributes the expenses to the various production factors.

(C) SAP AG AC010 11-383

9.6.3
Cost of sales accounting

P&L based on cost of

sales accounting
Sales revenue
Revenue for period
= Operating result (gross)

Manufacturing cost of sales

+ Sales costs
+ Administrative costs Cost of sales for the period
broken down by functional area
+ R&D
+ Production costs
= Cost of sales

Net operating profit

 SAP AG 1999

 With cost of sales accounting, the sales revenue for a period are used as well as the cost of sales for the
period.
 The sales revenue for a period is determined in the same manner as in period accounting. The changes
to stock on hand, however, are not considered.
 The cost of sales of the period quantify the expenses incurred to achieve the sales revenue for the
period. Unlike period accounting, in which the expenses are broken down by expense types, the
expenses are listed according to their origin, such as manufacturing, sales, administration, research
and development (R&D), production, and so on.
 The manufacturing cost of the sales is calculated when the goods are shipped. When using period
accounting , the posting record is "GR/IR clearing account to change in inventory". When using cost of
sales accounting, the posting record is "GR/IR clearing account to manufacturing costs".
 To assign the remaining expenses to their origin, the SAP System requires an additional characteristic,
the functional area. Typical functional areas are sales, production, marketing, administration, research
and development.

(C) SAP AG AC010 11-384

9.6.4
Derivation of Functional Area

Document
Line items
Account Functional area Co object Amount
40 Expense 0400 1000 10
50 Balance sheet acct 10-

Manual Master record of CO object Master record Substitution

Entry of P&L
account

 SAP AG 1999

 When cost of sales accounting is selected, an additional field is included in the coding block (that is, the
list of all account assignment objects) for the functional area. An entry is made in this field with:
 A manual entry
 Automatic copying of the functional area entered from the master data of the CO object
 Automatic copying of the functional area entered from the master data of the P&L account
 Automatic entry of the functional area through means of a substitution
 The aforementioned order is also the order of priority for deriving the functional area. In other words,
manual entries have the highest priority and substitutions the lowest. The system should, however, be set
up, so that a manual entry is normally not necessary, but rather that the functional area is derived from
the CO object, the P&L account, or a substitution.

(C) SAP AG AC010 11-385

9.6.5
Cost of Sales Accounting Ledger

Cost of sales
FI-
FI- General FI-
FI-
GL GL accounting
Ledger
ledger

G/L account G/L account

1000
1000 300
300
Mechanical
Mechanical eng.
eng. Sales
Sales
Transaction figures Transaction figures
2000
2000 400
400
Building
per per
Building construct.
construct. Management
Management
business area business area
3000
3000 500
500
Automotive
Automotive Research
Research

 SAP AG 1999

 To create financial statements based on cost of sales accounting, the SAP System needs transaction
figures for the functional areas. In the standard general ledger, however, transaction figures are only kept
for the organizational elements company code and business area. For this reason, a cost of sales
accounting ledger has to be used, so that transaction figures for the functional areas can be kept as well.
 Using a special financial statement report, these transaction figures can be accessed and a profit and loss
statement can be made based on cost of sales accounting.
 If additional transaction figures need to be kept for existing or new account assignment fields, the
application component Special Purpose Ledger can facilitate this by:
 Extend the coding block
 Using a customer-defined ledger that contains additional transaction figures. These figures can then be
valuated with the tools of the Special Purpose Ledger (Report Painter, Report Writer).

(C) SAP AG AC010 11-386

9.7

Presentation:

Consolidation

EC-CS, SEM-BCS

 SAP AG 1999

(C) SAP AG AC010 11-387

9.7.2
EC-CS: Data Flow

CO-
CO-PA EIS BP
Executive Business
HR Information Planning
System
EC-CS Consolidation View

FI DataConsolidation PCA Data KE

unit = =Company/
company/business area profit center

EC-PCA
Profit Center Accounting
Profit center, company code

FI-GL Accounting  Assets  WIP CO - Controlling

SD B/S accounts  Receivables  Inventory Cost center
 Payables  Other
P&L accounts assignment project
MM
and CO objects
 SAP AG 1999

 EC-CS consolidates at the organizational units company, business area, and profit center. If the
operating applications and the consolidation system are in one system and client, the data can be sent
online to the consolidation system
 Additionally, data can be retrieved from other R/3 Systems per periodic extract or rollup.
 Periodic extract:
In the sender system, you extract the reporting data with the financial statement program.
In the receiver system, a program reads the data extract and posts the information.
 Rollup:
Rollup is a standard tool in the SAP System for transferring data records from a sender table to a
receiver table. It is used for the transfer of EC-PCA data to EC-CS. You can also implement it if you
want to transfer data from various R/3 Systems or clients from EC-CS and want to set up the profit
and loss statement based on cost of sales accounting.
 For data transfer from non-SAP Systems, you can send the data offline with EC-CS creation forms, MS-
Access, or MS Excel.

(C) SAP AG AC010 11-388

9.7.3
EC-CS: Organizational Units
View Business Profit
Company
(Consolidation type) area center

Hierarchy Per ownership Per region

Consolidation World
group (part of
group company)
North America Europe

Consolidation
unit United Canada Germany Great France
(company) States Britain

Company code 3000 4000 1000 2000 2200

USA Canada Germany England France
 SAP AG 1999

 With EC-CS, you can perform legal and management consolidations. The basis for this are the
organizational units company, business area, and profit center. For each consolidation type, a view is
created.
 The group structure with a view can be represented in various hierarchies. IDES uses a hierarchy for
legal representation and one for regional representation.
 EC-CS forms the company structure using consolidation groups and units. Per hierarchy, consolidation
groups are defined. They represent the levels at which the consolidation is completed. Consolidation
groups can be: Subgroups (company consolidation), business areas (business area consolidation), profit
centers, and hierarchy nodes (profit center consolidation).
 The objects to be consolidated that lie below consolidation groups are consolidation units. Depending
on the consolidation type, these are companies, combinations of companies and business areas, or
combinations of companies and profit centers.

(C) SAP AG AC010 11-389

9.7.4
Status Monitor

Procedures
Hierarchy of Total
groups/units status Data transfer Validation Conversion ...
- Segments
+ Cons.goods Non-food

- Pharma
+ USA
+ Germany
+ Australia

+ Electronic
+ Other

Milestone

 SAP AG 1999

 Consolidation is performed with the help of two monitors. They contain all the procedures to be carried
out.
 Data monitor: Prior to consolidation, the data to be consolidated has to be prepared at the level of the
consolidation units.
The data monitor contains all preparatory procedures and their current status. Procedures in the data
monitor could be: Creation of financial data and additional financial data (additionally, for the
consolidation of relevant data), validation of the financial data, manual adjustment postings, currency
translation, apportionment, validation of adjusted financial data.
 Consolidation monitor: At the level of the consolidation group, the prepared data of the
consolidation units is finally consolidated.
Procedures in the consolidation monitor could be: Consolidation of payables, sales, costs and
expenses, investment income, and capital. Also, the validation of consolidated values.
 If the system settings are correct and the financial data was properly created, the system carries out the
consolidation steps via the press of a button. The automatically created postings are displayed in the log.
Milestones are used to stop the automatic consolidation update at the procedures that are marked
accordingly. The next procedure is started separately.

(C) SAP AG AC010 11-390

9.7.5
Data Transfer to EC-CS

CO Consolidation
Cost elements Direct update chart of accounts
”Group”- Rollup Balance sheet
FI chart of
EC-
EC-CS
”Operating" accounts
chart of P&L
”Country”
1
chart
accounts N:
of accounts Cash flow
1
1: N:1 Financial
(legal require.) statement
version Statistical items

Postings

Key figures
B/S
P&L B/S
P&L
Periodic
extract
Consolidated
Operating sender systems financial
statements

 SAP AG 1999

 The manner in which data is transferred to consolidation depends on the data transfer method.
 Direct update/rollup:
Value items with the same names as the accounts of the group chart of accounts have to be in the
consolidation chart of accounts for EC-CS. You create the group account of the sender system in the
master data of the operating chart of accounts.
 Periodic extract:
The operating accounts are assigned to a group financial statement version in the sender system.
The items of the consolidation chart of accounts in the receiver system correspond to the line items of
this financial statement version. In the FI sender system, you extract the financial data with the
financial statement program.
In the EC-CS receiver system, a program reads the data extract and posts the information.
 The EC-CS consolidation chart of accounts consists of value items, under which the values are kept, and
totals items, which contain the totals of the value items below them in the structure.
You can use multiple consolidation charts of accounts to meet various requirements.
 Consolidation chart of accounts for financial accounting (group financial statement based on US-
GAAP, for example)
 Condensed chart of accounts
 Chart of accounts with key figures

(C) SAP AG AC010 11-391

9.7.6
SAP Consolidation — Future Development

SAP Value oriented group

consolidation control functions
engine

R/3 BW
OLTP structures OLAP structures

fixed partially
flexible

EC-CS SEM-BCS
Consolidation Business Consolidation
 SAP AG 1999

 The consolidation engine contains all of the consolidation functions.

 Consolidation is performed using the consolidation engine. The consolidated data can be updated in the
OLTP System (R/3 EC-CS) or in BW (SEM-BCS).
 OLTP: Online Transactional Processing:
The data structures are based on tables and can be partially defined by the customer.
 The Business Information Warehouse (BW) contains business data, including the consolidated data.
This data is stored in a multidimensional data cube (OLAP: Online Analytical Processing).

(C) SAP AG AC010 11-392

9.7.7
SAP Strategic Enterprise Management

SAP SEM
BPS: Connection between strategic
planning and enterprise planning/ Stakeholder
simulation relationship
CPM: Balanced scorecards, Corporate management Business
Management cockpit, Key figure systems performance (SRM)
Consoli-
SRM: Inclusion of stakeholder monitor dation
expectations in company goals (CPM) (BCS)
BCS: Legal and management
consolidation with the press of a button Business
Business
BIC: Automatic information collection planning & Information
from external and internal company data simulation Collection
(BPS) (BIC)
BW: Integration of strategic, operative
information and financial data

BW

 SAP AG 1999

 Complex group companies have to be effectively managed.

Since the success of top managers not only depends on the right company strategy but also on
implementing it quickly, SAP has developed the new dimensions component Strategic Enterprise
Management SEM for optimizing company management.
 SEM-BCS is the component with which you can perform legal and management consolidation.

(C) SAP AG AC010 11-393

9.8
Self-Study: Closing Procedures in General Ledger

At the conclusion of this self-study unit, you will be

able to:
 Complete accruals/deferrals
 Analyze the GR/IR clearing account
 Run the financial statement program

 SAP AG 1999

(C) SAP AG AC010 11-394

9.8.2Closing and Reporting - Exercises

Unit: Closing and Reporting

Topic: Closing procedures in the general ledger

At the conclusion of these exercises, you will be able to:

• Post and reverse accrual/deferral postings
• Analyze the GR/IR clearing account (optional)
• Create financial statements

At the end of the fiscal year, the companies in the IDES group have to
create financial statements based on the requirements of the countries in
which they operate.
The profit and loss statement of some companies is based on period
account, while other companies use the cost of sales accounting method.

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

For the purposes of the following exercises, we will assume that the closing procedures where
already completed for the previous month.

1-1 Creating accruals/deferrals (optional)

The IDES group purchased an insurance policy which costs 6000 UNI (0% VAT) per
year. The premium was paid in full last month, providing insurance for the twelve
following months.

1-1-1 Post invoice

Post the insurance invoice for 6000 UNI using vendor 1921 "Global Insurance",
and use the first of last month as the posting and document date. The insurance
contract number is 100##. Use this as a reference. Enter "Insurance premium
BA##" as text.
Use the "With cost center" creation variant
For the offsetting posting, use account 466000 "Insurance" and tax code 0I
(Input tax training 0%). Charge the amount to your cost center CC##.
(C) SAP AG AC010 11-395
 Write down the accounting document number:
_________________________________________________________

Accounts Payable: Document entry  Invoice

Now go back to the SAP Easy Access menu.

1-1-2 Posting accruals/deferrals

Only part of the insurance premium can be charged to the last month. Thus, the
insurance expense needs to be assigned to multiple periods. Create an
accrual/deferral document which moves the correct amount of the insurance
premium to the next period (deferral). Post the deferral document using
document type SB, the last day of the previous period as the posting date, and
the first of the current month as the reversal date. For the reversal reason, select
"Accrual/deferral posting". The account for invoice deferral postings in 98000.
Enter "Deferral for insurance premium BA##" as the text for the item.

G/L Accounting: Periodic processing  Closing  Valuate  Enter

Accrual/deferral doc.

Now go back to the SAP Easy Access menu.

1-1-3 Reversing accruals/deferrals

Reverse the accrual/deferral document by running the reversal report.
To assist you with the entries in the selection screen, report variant AC010 was
created.
Use this report and replace ## with your group number.
Write down the document number of the reversal posting:
_________________________________________________________

IDES only runs this program once in order to reverse all

accrual/deferral documents at the same time.

Periodic processing  Closing  Valuate  Reverse Accrual/deferral

document

(C) SAP AG AC010 11-396

 Now go back to the SAP Easy Access menu.

1-1-4 Checking accruals/deferrals

Check the effect of the deferral by viewing the transaction figures of account
466000 (Insurance) in your business area BA##.
What is the balance listed for this G/L account for the previous period?
_________________________________________________________
What amount is posted to the current period?
_________________________________________________________

Account  Display balances

Now go back to the SAP Easy Access menu.

1-2 Analysis of the GR/IR clearing account (optional)

The balance of the GR/IR clearing account displays the balance of goods billed but not
received or goods delivered but not billed. This balance has to be posted to a balance
sheet account for reporting purposes.

1-2-1 Posting an incoming invoice

Post an invoice receipt using the invoice verification for order 41010010## in
the amount of 116 UNI (including 16% VAT) for a spiral housing material in
your business area BA##. Charge this amount to your cost center CC##. Use
the first of last month as the document and posting dates.
Logistics  Materials Management  Invoice Verification  Logistics
Invoice Verification  Document Entry  Enter Invoice

Now go back to the SAP Easy Access menu.

1-2-2 Checking the GR/IR clearing account

View the balances of GR/IR clearing account 191100 in your business area
BA##.
What is the balance listed for this account for the previous period?
___________________________________________________________
Where does this balance have to be listed in the balance sheet?
___________________________________________________________

(C) SAP AG AC010 11-397

 G/L Accounting: Account  Display balances

Now go back to the SAP Easy Access menu.

1-2-3 Starting the analysis program

Start the program for analyzing the GR/IR clearing account.
To assist you with the entries in the selection screen, report variant AC010 was
created.
Use this report and replace ## with your group number on all tab pages.
What is the date of the GR/IR analysis?
___________________________________________________________
What posting date will be used for the regrouping?
___________________________________________________________
On what date will the regroupings be reversed?
___________________________________________________________
Run the batch input session.

Normally, IDES runs the program for all business areas. For
practice, you ran the program specifically for your business area
BA##.

Periodic processing  Closing  Regroup  GR/IR clearing

Now go back to the SAP Easy Access menu.

1-2-4 Checking regroupings

Check whether the regroupings are correct, by viewing the balances of account
191101 (Goods/services not yet delivered) for your business area BA##. From
there, drill down to the regrouping document.
What are the line items?
__________________________________________________________
__________________________________________________________

Account  Display balances

(C) SAP AG AC010 11-398

 Now go back to the SAP Easy Access menu.

1-3 Creating the compact journal (document journal)

-
Create the compact journal for company code 1000 and the current week.

Information system  General ledger reports  Document  General  Compact

document journal  SAP minimal variant

Now go back to the SAP Easy Access menu.

1-4 Creating financial statements

Create financial statements for company code 1000 using an actual/actual comparison
for the previous period. Use financial statement version INT. Create the report using
the graphical report output, first for the entire company code and then for your business
area BA##.
General ledger  Information system  General ledger reports  Balance
sheet/profit and loss statement/cash flow  General  Actual/actual comparisons
 Periodic actual/actual comparison

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-399

9.9
Self-Study: Cost of Sales Accounting

At the end of this self-study unit, you will be able to:

 Explain how cost of sales accounting is set up

 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

 SAP AG 1999

(C) SAP AG AC010 11-400

9.9.2Cost of Sales Accounting - Exercises

Unit: Closing and Reporting

Topic: Cost of goods sold

At the conclusion of these exercises, you will be able to:

• Create a profit and loss statement based on cost of sales accounting

Based on legal requirements and options, a company creates a profit and

loss statement based on period accounting of cost of sales accounting. To
use the cost of sales method, functional areas have to be derived in the
SAP System and included in the documents.

2-1 Displaying the functional area in documents

During this course, you have posted various invoices to the vendor account
AGENCY##. View these invoices and find the functional area in the documents.
Functional area:
___________________________________
Accounts Payable: Account  Display/change item

Now go back to the SAP Easy Access menu.

2-2 Creating a P&L based on cost of sales accounting

Create a profit and loss statement based on cost of sales accounting for company code
1000. Use the classic drilldown report.
Now create the same report for your business area BA##.
G/L Accounting: Information system  General ledger reports  Balance
sheet/profit and loss statement/cash flow  General  Actual/actual comparisons
 Annual Profit and Loss Statement C/S

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-401

(C) SAP AG AC010 11-402
9.10
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
statement based on cost of sales accounting
 Name the various options for consolidation inR/3

 SAP AG 1999

(C) SAP AG AC010 11-403

9.11Closing and Reporting - Solutions

Unit: Closing
Topic: Closing procedures in the general ledger

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

1-1 Create accruals/deferrals (optional)

1-1-1 Post invoice

Accounts Payable: Document entry  Invoice

Enter company code, if not already entered.

Field name or data type Values
Company code 1000
Continue

Basic data
Field name or data type Values
Vendor 1921
Continue

Basic data
Field name or data type Values
Invoice date First day of the previous
month
Posting date First day of the previous
month
Continue
Confirm message.

(C) SAP AG AC010 11-404

 The master record of the vendor is displayed in the upper right hand side of the
screen.

Basic data
Field name or data type Values
Amount 6000
Tax amount 0 (0I Input tax training 0%)
Reference 100##

Text Insurance premium BA##

In the left column, select the "with cost center" screen variant.

Line items
Field name or data type Values
G/L account 466000
D/C Debit
Doc. currency amount 6000
Tax code 0I
Cost center CC##
Post

Write down the accounting document number.

Now go back to the SAP Easy Access menu.

1-1-2 Posting accruals/deferrals

G/L Accounting: Periodic processing  Closing  Valuate  Enter
Accrual/deferral doc.

Field name or data type Values

Document date Last day of previous period
Document type SB
Company code 1000
Posting date Last day of previous period
(C) SAP AG AC010 11-405
 Currency UNI
Reversal Reason 05
Reversal Date First day of current period
Posting key (PstKy) 40
Account 98000
Choose Continue
Confirm message.

Field name or data type Values

Amount 5500
Tax code 0I
Business area BA##
Text Accrual for insurance
premium BA##
Posting key (PstKy) 50
Account 466000
Continue

Field name or data type Values

Amount *
Tax code 0I
Cost center CC##
Text + (last text)
Post

Now go back to the SAP Easy Access menu.

1-1-3 Reversing accruals/deferrals

Periodic processing  Closing  Valuate  Reverse Accrual/deferral
document
Goto  Variants  Get
Double-click AC010
Replace ## with your group number.
Execute

(C) SAP AG AC010 11-406

 Write down the document number of the reversal posting.

Now go back to the SAP Easy Access menu.

1-1-4 Checking accruals/deferrals

Account  Display balances

Field name or data type Values

G/L account 466000
Company code 1000
Fiscal year Current fiscal year
Business area BA##
Execute

By looking at the transaction figures, you will see that the balance of the
account in the previous period is only 500 UNI, which is also the amount that
was supposed to be charged to this period.
The remaining insurance premium paid of 5500 UNI was moved forward to the
current period.

Now go back to the SAP Easy Access menu.

1-2 Analysis of the GR/IR clearing account (optional)

1-2-1 Posting an incoming invoice

Logistics  Materials Management  Invoice Verification  Logistics
Invoice Verification  Document Entry  Enter Invoice

Field name or data type Values

Document and Posting Date The first of last month
Amount 116
Tax 16 (16% domestic input tax)
Purchase order/scheduling 41010010##
agreement
Continue

(C) SAP AG AC010 11-407

 Confirm message.

Field name or data type Values

Amount 100
Quantity 1
Save

A warning appears that no goods receipt has been received for this invoice
(quantity delivered is zero).
Confirm warning.
Confirm information if prompted to.

Now go back to the SAP Easy Access menu.

1-2-2 Check the GR/IR clearing account

G/L Accounting: Account  Display balances

Field name or data type Values

G/L account 191100
Company code 1000
Fiscal year Current year
Business area BA##
Execute

For the last period, the balance has to be 100 UNI. The 100 UNI have to appear
in the "Billed but not received" account for closing.

Now go back to the SAP Easy Access menu.

1-2-3 Starting the analysis program

Periodic processing  Closing  Regroup  GR/IR clearing
Goto  Variants  Get
Select variant "AC010".
In the description of the business area and on all tab pages, replace ## with your
group number.

(C) SAP AG AC010 11-408

 The date for the GR/IR analysis is the last day of last month. This is also the
posting date.
The reversal posting date is the first day of the current month.
Execute
A batch input session is created.
System  Services  Batch input  Sessions
Select the "RFWERE00-##" session.
Click on "Process".
Ensure that "Process foreground" is selected.
Click on "Process" again.
Confirm all screens with Enter.
Choose "Exit" when the session has been processed.

Now go back to the SAP Easy Access menu.

1-2-4 Checking regroupings

Account  Display balances

Field name or data type Values

G/L account 191101
Company code 1000
Fiscal year Current year
Business area BA##
Execute

The account should have a balance in the previous month of 100 UNI. This
amount is reversed in the following period.

Select the balance for the previous period to display the line item list.
Select the line item to display that item.
Select "Document overview"

The document line items are:

191199 GR/IR External procurement correction 100,00-
191101 GR/IR Non-complete goods and services 100,00

(C) SAP AG AC010 11-409

 Now go back to the SAP Easy Access menu.

1-3 Create compact journal

Information system  General ledger reports  Document  General  Compact
document journal  SAP minimal variant

Field name or data type Values

Company code 1000
Posting date Period of current week
Execute

Now go back to the SAP Easy Access menu.

1-4 Create financial statements

General ledger  Information system  General ledger reports  Balance
sheet/profit and loss statement/cash flow  General  Actual/actual comparisons
 Periodic actual/actual comparison
Confirm information if prompted.

Field name or data type Values

Company code 1000
Financial statement version INT
Fiscal year Current fiscal year
Period Last period
Graphical report output Selected
Execute

The financial report for the last period compared to the same period of the previous
year is displayed. You can drilldown for the transaction figures of the accounts in the
financial statement.

Return to the selection screen and limit the selection to your business area BA##.

(C) SAP AG AC010 11-410

 Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-411

 Solutions

Unit: Closing and Reporting

Topic: Cost of goods sold

To access General Ledger Accounting:

Accounting  Financial accounting  General ledger

2-1 Displaying the functional area in documents

Accounts Payable: Account  Display/change line items

Field name or data type Values

Vendor account AGENCY##
Company code 1000
Execute

Select an item with a double-click

Select "Document overview"
Double-click the expense item
Select "More"

You see the functional area here, such as 400 for administrative costs.

Now go back to the SAP Easy Access menu.

2-2 Creating a P&L based on cost of sales accounting

G/L Accounting: Information system  General ledger reports  Balance
sheet/profit and loss statement/cash flow  General  Actual/actual comparisons
 Annual Profit and Loss Statement C/S
Confirm information if prompted
(C) SAP AG AC010 11-412
 Field name or data type Values
Company code 1000
Fiscal year 1999
Classic drilldown report Select
Execute

The P&L based on cost of goods sold is displayed for company code 1000.

Return to the selection screen and run the same report for your business area BA##.

Now go back to the SAP Easy Access menu.

(C) SAP AG AC010 11-413

10
Summary

Contents:

Overview: Organizational Elements in Accounting

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

 SAP AG 1999

(C) SAP AG AC010 11-414

10.2
Overview: Organizational Elements in Accounting

Operating
Concern

Controlling Controlling
area area

Business
areas

Company codes
 SAP AG 1999

(C) SAP AG AC010 11-415

10.3
Overview: Organizational Elements in Logistics

Divisions

... purchased for ... ... purchased from ...

A
A A

Purchasing Plant Sales

organization organization

Distribution
channel
Distribution chain
 SAP AG 1999

(C) SAP AG AC010 11-416

10.4
Course Objectives

You are now 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

 SAP AG 1999

(C) SAP AG AC010 11-417

10.5
Recommended Follow-up Courses

 AC200 General Ledger and Business Partner

Configuration
 AC205 Financial Closing
 AC270 Travel Management
 AC305 Asset Accounting
 AC805 Cash Management

 SAP AG 1999

(C) SAP AG AC010 11-418

10.6
Increasing Understanding of Material

 Repeat the exercises, using the IDES data or your

own data.
 Read the online documentation.
 Read the IMG documentation.
 Read the release notes.

 SAP AG 1999

(C) SAP AG AC010 11-419

11
Appendix

Contents:
 Posting tips
 Glossary
 Menu paths

 SAP AG 1999

(C) SAP AG AC010 11-420

11.2
Posting Tips

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

 SAP AG 1999

(C) SAP AG AC010 11-421

11.2.2
Simplifying Postings

Reference document Sample document Hold/Set data

Number 087234098 Sample doc.
doc. No. 255 Header & line items:
Line items: Co.Code: 0001 01/23/95
Line items:
PK Account Amount PK Account Amount PK Account Amount
40 123000 5000 40 123000 5000 40 123000 5000
50 345560 2000 50 345560 2000
50 907902 3000 50 907902 3000

Header: 23.01.1995 Comp. code: 0001

Line items:
PK Account Amount
40 123000 5000 Posted
50 345560 2000 document
50 907902 3000

 SAP AG 1999

Reference documents, sample documents, and the hold/set data function all aid in reducing the
number of entries necessary in a new document.
Reference documents are previously posted documents, which can be used as a template.
Sample documents are model documents which may also be copied into a new posting.
The hold/set data function allows for the automatic entering of certain data when repeating a
posting.

(C) SAP AG AC010 11-422

11.2.3
Posting Using Reference Documents

Document # 1 (Reference document):

Header: 01/19/1995 Comp. code: 0001

Line items:
PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000

Document # 2:
Header: 01/23/1995 Comp. Code: 0001

Line items:
PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000

 SAP AG 1999

When posting a document, it is sometimes easier to use a previously (or frequently) used account
assignment. This is done with reference documents.
In this example, the user copies an existing document to post a new one. This is done by simply
indicating the "Reference document" at the time of posting.

(C) SAP AG AC010 11-423

11.2.4
G/L Quick Entry of G/L Line Items

Screen Variants
SAP01 Standard 1 line
Line items:
PK Account Amount St BA Cst Cntr Order PK
40 415000 5000 i0 9900 3200 3000
40 415000 4000 i0 990 310 3000
50 113100 9000 3000

Quick entry - Acct., Cost Ctr, Amount

Line items:
PK Account Cost center Amount
40 123000 546 5000
50 345560 546 2000
50 907902 556 3000

The user selects a screen

variant that meets his/her
requirements.

 SAP AG 1999

 There is a separate screen for fast entry of G/L account line items.
 In regular line item posting, each line item requires a new screen with the possible fields available
presented to the user. G/L fast entry uses line item templates which have only the predefined fields
available. The limited selection usually has a length of 1 or 2 rows. This allows multiple line items to
appear on the same screen. This simplifies the entry of multiple document line items.
 In Customizing, it is possible to configure various entry variants to fulfill different end-user
requirements.

(C) SAP AG AC010 11-424

11.2.5
Account Assignment Model

Account assignment model

Account assignment model 9889
Items:
PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000

Posted document
Header: 1/ 21/1995 Company code: 0001
Items:

PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000

 SAP AG 1999

 The account assignment model includes the line items that will be defaulted into the document.
 The account assignment model can contain an indefinite number of line items and includes the posted
amount and the posted document.
 The posting in the account assignment model does not need to be complete. For example, the account
might be included in the model whereas cost center and amount fields are left blank to be completed in
the final posting when the model is used.

(C) SAP AG AC010 11-425

11.2.6
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

Template

Account number

Company code

 SAP AG 1999

Parameter IDs are used to determine the default value for a field in the user master record.
The advantage of this procedure for the user is that he or she no longer has to specifically enter a
field value on the screen.
Example: If the user only has authorization for company code 1000, the system automatically enters
the value 1000 in fields that display the company code.

(C) SAP AG AC010 11-426

11.2.7
Document Parking

Document parking

Account 470000
Amount 1000
Document number: 505021
Cost center ??? Transaction figures not updated
Park User: MacDonald

 SAP AG 1999

 An incomplete document can be parked and posted at a later date. This can be completed by the same
user or a different one.

Document parking has the advantage, that document data can be used for online evaluations. However,
is does not have to be maintained until the document(s) are completely entered and posted. For example,
you can use amounts from parked documents for the advance tax on sales/purchase report.

Substitutions and validations are not available for document parking. However, they can be used when
the document is posted.

(C) SAP AG AC010 11-427

11.2.8
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

 SAP AG 1999

 You can post parked documents either individually or via a list. If you post several parked documents
via a list, the system issues a list when you have finished which details which documents were
successfully posted.
 From this list you can then carry out any necessary post-processing to any parked documents that could
not be posted due to missing vital information such as missing account assignment. You can also create
a batch input session to post the parked documents.

(C) SAP AG AC010 11-428

11.2.9
Validation

Validation improves the

control of the data
integrity!

Account = “Heat” Cost ctr. = 05

Account = “Heat” Cost ctr. = 01 X

Is the account / Validations are completed using the

cost center criteria IF, THEN, ELSE !
combination
valid?

 SAP AG 1999

(C) SAP AG AC010 11-429

11.2.10
Substitution

A Substitution is the process of

replacing values when they are
entered into the R/3 System
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 All assets in cost centers 2

Asset 2 cost center 3 to 4 are posted to cost
center 5.
Asset 3 cost center 4

 SAP AG 1999

(C) SAP AG AC010 11-430

11.2.11
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.

 SAP AG 1999

(C) SAP AG AC010 11-431

11.3
Special Purpose Ledger

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

 SAP AG 1999

(C) SAP AG AC010 11-432

11.3.2
Customer-Defined Special Purpose Ledgers

CO SD
FI
Ext. data
MM

Special Purpose Adjustment posting

Ledger

 Customer-defined Special Purpose Ledgers are a collection of information

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

 SAP AG 1999

(C) SAP AG AC010 11-433

11.3.3
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

 SAP AG 1999

(C) SAP AG AC010 11-434

11.3.4
The Structure of FI-SL

Reporting
using Report
General Ledger
Painter
ASSETS LIABILITIES PROFIT & LOSS
Accts rcvble Sales Special Purpose Ledger
760 760 XX .... Dimensions Data ....
Account BA Cost Ct X .... Amount TC Quantity
Electric XX -760 -650 USD 900 KG
XXX... Accts
Accts pybl.
pybl. Water expense
expense
150 900 JPY 400 PCS
900
900 150
150 .... YY Water YY
150
760 650 USD
Heat
-150 -900 JPY
XXXX -900 720 GBP 3 PCS

Quantities are not entered in the G/L.

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

 SAP AG 1999

(C) SAP AG AC010 11-435

11.3.5
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 Dimensions Data
Amount: Acct. Cst Ctr Special area... Amt. ID
Tax ID: #### ###
#### ###
#### ###
Special area: #### ###
Business area: #### ###
Cost center:

PK: Account: REPORT PAINTER

A1 1997 1998 +/-
DEM DEM
GENERAL LEDGER
250 300 50
380 10 (370)

235 435 200

 SAP AG 1999

(C) SAP AG AC010 11-436

11.3.6
Report Painter / Report Writer

FI
REPORT REPORT
REPORT
WRITER WRITER
PAINTER
CO

MM
Cost elements Actual Plan Variance

400100 45600 45000 600

400200 95000 94500 500
The Report Painter offers
400300 35600 40000 4400-
a user-friendly 600000 5600 6000 400-
WYSIWYG (what you see
is what you get) Total 181800 185500 3700-
interface to the Report
Writer.

 SAP AG 1999

(C) SAP AG AC010 11-437

11.3.7
Report Painter

REPORT PAINTER
Report A1

Allows the definition of differentiated Column

reports using the data from the FI, Row Key figure/
CO, and MM databases Characteristics? Characteristics?

General data
selection
Characteristics?

FI/CO/MM databases
Characteristics Key figures
xxxxx ##### xxxxxxx ######
##### xxxxxxx ###### A1 1997 1998 Der.
xxxxx
xxxxx ##### xxxxxxx ######
xxxxx ##### xxxxxxx ###### 250 300 50
380 310 70 -
xxxxx ##### xxxxxxx ######
45 10 35 -
xxxxx ##### xxxxxxx ######
##### xxxxxxx ###### 235 330 95
xxxxx
xxxxx ##### xxxxxxx ######

 SAP AG 1999

(C) SAP AG AC010 11-438

11.3.8
Basic Structure of Reports

Columns
Key
Key column
column ------------- ----------- ------------ -------------

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

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

General data selection
Rows ------------------- . . . . . . . .(valid
. . . . . for
. . the
. . . . . entire
. . . . . . report)
.. . .

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

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

 SAP AG 1999

(C) SAP AG AC010 11-439

11.3.9
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

 SAP AG 1999

(C) SAP AG AC010 11-440

11.4

Unit: Appendix
Topic: Glossary

ABAP/4 Advanced Business Application Programming Language

ABAP/4 Query ABAP/4 Queries provide user with basic lists, sorted and totalled by various
criteria. Statistics and ranked lists are also available.

Account Assignment Model The account assignment model is a template for posting documents.
It includes the line items that will be defaulted into a document to facilitate data entry. It can
contain an indefinite number of line items and include the posted amount or it can use an
equivalency factor to spread an amount proportionally.

Account Groups Account Groups are a classifying feature for G/L, Vendor and Customer master
records. The account group assists in screen display and account numbering. Each master record
must be assigned to an account group.

Account Types When posting line items, there are 5 types of accounts that may be entered:
Customer, Vendor, G/L Account, Asset and Material. The posting key defines which type of
account is being used.

Accrual Entries Accrual & Deferral Entries are adjustment postings which are necessary at the
end of a posting period. They are typically reversed in the following period. R/3’s accrual
program books the accrual to the G/L, then specifies the date upon which the reversal should be
effective. A reversal program is executed to select and reverse the applicable accrual documents.

Activity Types Activity Types describe the activity produced by a cost center and are measured
in units of time or quantity. Examples: Machine hours, Labor hours.

Additional Account Assignments All entries that are made in the line item in addition to the
account number, amount and posting key. These include terms of payment, payment method, cost
center and others.

(C) SAP AG AC010 11-441

Allocation Field The 'Allocation' field is an additional reference field for line items. It is
contained on every posted line item. Line items can be sorted in the line item directory by the
content of this field. The 'Allocation' field is either filled automatically (sort key in the master
record) or manually (entry in a line item).

ASAP (Accelerated SAP) ASAP is SAP’s comprehensive implementation solution to streamline

R/3 projects. AcceleratedSAP optimizes time, quality and efficient use of resources. It focuses on
the coordination of all elements that make an implementation successful.

12
Asset Class The asset class provides the classification for fixed assets. It provides account
determination, number ranges and screen display options.

Automatic Account Assignment Automatic function (in financial accounting) during posting
transactions, whereby the system assigns the items to their appropriate accounts, without the user
having to make any entries.

Balance Audit Trail Recording of all transactions in an account within a certain period. The
balance audit trail shows the balance at the beginning of the period and the development of the
account until period end.

Balance Carried Forward The transfer of an account balance from the previous year. A balance
is carried forward for balance sheet accounts.

Balance Sheet Readjustment Program Program SAPF180 ensures zero balances per business
area necessary for creating business area balance sheets. If profit center accounting is activated,
readjustments are made for profit centers as well. It distributes Receivables & Payables, tax
postings, cash discount postings and valuated exchange rate differences.

Balance Sheet Account Valuation Program RFSBEW00 valuates General Ledger accounts
managed in a foreign currency at a key date specified in the selection parameters.

Bank master data Information on a bank that is required in order to carry out business
transactions with the bank. It is stored in the bank directory, which contains data on all the banks
required. Bank master data includes, for example, the name of the bank, the address and country
specifications.

Baseline Date The Baseline Date defines the date on which terms of payment are to begin. R/3
allows customization of this date to meet user requirements.

(C) SAP AG AC010 11-442

Bill of Exchange Promise to pay in the form of an abstract payment paper detached from the
original legal transaction.

Branch Account 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. Every branch account must refer to a head office
account.

Business Area Business areas are used for internal purposes to create balance sheet and profit
and loss statements or alternatively can be used to meet external segment reporting requirements.

Chart of Accounts Systematically organized list of all the G/L account master records that are
required in a company code or several company codes. The COA contains the account number,
the account name and control information for G/L account master record. There are several types
of charts. See Operating COA, Corporate COA and Country COA.

Clearing Procedure where open items in an account are marked as cleared. You ca clear open
items if you can assign an amount of equal value to the opposite side of the account. Example: if
a customer pays an invoice, you can clear the open items belonging to it.

Client Each client is a self-contained technical unit. It does not have any business related
meaning. General data and tables which are used by multiple organizational structures are usually
stored at this level. Data records carry a client key. There are only a few client independent tables
(item sorting, for example). A user master record must be created for each user needing access to
the client.

Company Code A company code is an independent accounting entity. It is the smallest

organizational unit for which a complete self-contained set of accounts can be drawn up. Several
company codes can be set up per client to mange the accounts of independent companies
simultaneously.

Company Code Currency/ Local Currency This is the currency of the company code in
which the document is attached. R/3 will always store the company code currency.

Controlling Area A controlling area identifies an independent organizational structure for which
costs and revenues are collected. Each controlling area can have one or more company codes
assigned to it.

Corporate Chart of Accounts The Corporate Chart of Accounts groups dissimilar charts of
accounts together for consolidated reporting. It is sometimes referred to as the Group Chart of
Accounts.

(C) SAP AG AC010 11-443

Cost Center Cost centers are organizational units that collect the costs arising within areas of
responsibility. They are defined within a Controlling Area.

Cost Element A cost element is used to classify and assign values to the consumption of
productive resources.

Country Chart of Accounts The Chart of Accounts provides an alternative account number
structure to meet localized reporting requirements. It is sometimes referred to as the Alternative
Chart of Accounts.

Credit Control Area The Credit Control Area is the organizational structure that tracks and
monitors customers’ credit in R/3. It is used by the Sales & Distribution components of R/3 as
well as the Accounts Receivable component to provide integrated credit management.

Cross Company Posting Posting transaction involving several company codes. The system
creates a document for each company code involved. Cross company code posting are used to
process centralized purchasing or payments.

Correspondence All evaluations and reports sent to business partners are considered
correspondence. Correspondence includes, account statements and open item lists in letter form,
individual and standard letters, balance confirmations, document extracts, payment notices and
statements of bill of exchange charges.

Document Change Rules Documents can be changed using the original document number based
on Document Change Rules. They determine which fields and under what circumstances fields
can be changed.

Document Principle The R/3 system records at least one document for every business
transaction. Each document receives a unique document number. The document remains as a
complete unit and can be displayed at any time until it is archived.

Document Type Accounting documents are managed within R/3 through the use of Document
Types. The document type is located on the header portion of every document. Documents can
be viewed, sorted and archived by document type.

Drill Down Reporting User definable reporting tool which allows interactive data evaluation.

Dunning The structured process of reminding overdue customers of the status of their accounts.
Within R/3 customers are assigned to a dunning procedure which defines exactly how and when
the dunning will take place.

(C) SAP AG AC010 11-444

ERS (Evaluated Receipt Settlement) Evaluated Receipt Settlement is a type of Invoice
Processing. In this method, you do not receive any invoices from your vendors, but generate them
yourself based on information contained in purchase orders and goods receipts.

Exchange Rate Tables Exchange Rate Tables are user maintainable. They contain dates
with applicable translation rates for foreign currency transactions. The system will default
to the rates entered in this table if no rate is specifically entered on a transaction.

Exchange Rate Types Exchange Rate Types allow multiple rates to be stored and used for
different purposes. You can use Exchange Rate Types to define a bank buying & selling rate, an
average rate for translation of foreign currency amounts, rates for financial report translations, or a
rate for any specialized currency requirement within your company.

FI-CO Reconciliation Program The RKAKALFI report is used when a business has one or
more companies tied to the same controlling area and cross-company CO allocations and cross-
business area postings take place. This report will then compare total postings in FI and CO per
company and create adjusting entries.

Field Status The goal of R/3 is to ensure accurate and efficient data entry. The use of field status
functionality allows the appropriate combination of fields to be presented at data entry time
preventing errors of inclusion and exclusion. Individual fields can be required, suppressed or
optional, depending on the user defined configuration of R/3.

Financial Calendar The Financial Calendar provides a quick, centralized overview of Accounting
Activities planned or already performed, where the user can monitor and plan Financial
Accounting tasks centrally as they arise.

13
Financial Management Area The financial management area is found in the treasury component
of R/3. It subdivides an enterprise into units that can carry out independent cash budget
management and independent funds management.

Financial Statement Version Versions are created to provide row and hierarchy structure to the
balance sheet and profit and loss statement. You can define versions for a special chart of
accounts, for a corporate chart of accounts, or without any special allocation. You assign groups
of accounts to the items at the lowest levels of the hierarchy.

Functional Area Functional areas classify operating expenses according to the requirements of
cost-of- sales accounting by production, administration, sales and distribution, marketing, research
and development etc. By breaking costs down into these functional areas, cost-of-sales accounting
shows why costs accrued in an enterprise and indicates the economic purpose of the expense.

(C) SAP AG AC010 11-445

General Ledger Account Master Record Data record containing information that controls the
entering of data to a G/L account and the management of the account. This includes for example
the currency in which an account is managed.

General Ledger Information System The general ledger information system, which is based on
R/3’s Executive Information System (EIS) functionality, is a dialog-oriented information system
that is capable of evaluating a dataset according to all characteristics contained in the data
description. Both G/L account transaction figures as well as balance sheet and P&L structures
serve as the primary database for the general ledger information system. Balance sheet key figure
reports and financial statement versions are available as report types.

G/L Fast Entry In regular line item posting, each line item requires a new screen with the
possible fields available presented to the user. G/L fast entry uses line item templates that have
only the predefined fields available. This limited selection is usually 1 or 2 lines in length,
therefore many line items fit on the same screen, making multiple line item entry much quicker for
standardized entries.

14GR/IR Account This General Ledger account that includes postings for goods received but
not yet invoiced, and also postings for goods invoiced but not yet received.

Goods Received / Invoice Received Reclass This program, (RFWERE00), analyzes goods
receipts and invoices received clearing accounts and generates adjustment posting to classify
business transactions correctly for balance sheet presentation.

Group Company A group Company is the legal unit of consolidation to which company codes
are assigned.

Holdback/Retainage Holdback/ Retainage are payment terms which consist of proportional

installment payments. Each installment payment can carry its own payment term definition.

IMG (Implementation Guide) The IMG or Implementation Guide is the central element of
Customizing. It leads the user online through all the steps required for the implementation of the
R/3 system, for subsequent changes and for system upgrades and release upgrades. The IMG is
valid system wide and is client independent.

14.2.2Input Tax Tax that is charged by the vendor.

Internal Order Internal orders are used to plan, collect, monitor, and settle the costs of specific
operations and tasks performed within a controlling area. The SAP R/3-System allows you to

(C) SAP AG AC010 11-446

control your internal orders throughout their entire life cycle (from initial creation through the
planning and posting of actual costs right up to final settlement).

Invoice Verification Invoice verification is the R/3 process of matching a vendor’s invoice with
the purchase order for the goods, and the actual receipt of the goods.

Lockbox Processing Payment transactions in the USA are largely made in the form of checks. In
order to process these payments quickly, banks offer lockbox services where customers can send
their payments directly to a lockbox at a bank. The bank deposits the checks and sends check
deposit information to the payee via file transfer.

Net procedure Procedure where cost or inventory postings are reduced automatically by the
expected cash discount when an invoice is posted. As a result, it is possible to post exact
acquisition values less the cash discount.

14.2.3Noted Item Special item that does not affect the account balance. When
you post a noted item, a document is generated; the item can be displayed via a
line item display. Certain noted items are processed by the payment program
or dunning program. Example: down payment request

Number Ranges Within the Financial Modules number ranges are configured to meet individual
business requirements. Number Ranges can be an externally or internally defined. Several
number ranges are reserved for special uses in R/3. Number ranges are defined for master
records and documents.

One time accounts One time accounts are managed for business partners with whom business is
carried out only once or rarely One special master record is needed for all one time accounts.
Specific data on the business partner, such as address and bank data, is not entered in the
master record but in the document itself.

Open FI Interface The standard financial accounting functions are not always sufficient to meet
the specific demands of certain customers or industries. It is not always practical to extend the
standard system. At the same time modifications to the standard system should be avoided or at
least kept to a minimum. The Open FI Interface enables enhancement of standard functions
without having to modify the standard system.

15Open Item Management Specification that the items in an account must be cleared by other
items in the account. The sum of the items involved in the clearing procedure must be zero. As a
result, the account balance always results from the sum of the open items.

Open Item Valuation Open Item Valuation (SAPF100) carries out foreign currency valuation for
accounts managed on an open item basis such as A/P and A/R.

(C) SAP AG AC010 11-447

Operating Chart of Accounts Each company code in R/3 uses the G/L accounts from only one
chart of accounts for account validation at journal entry time. This is called the operating chart.

Operating Concern An operating concern is the central organizational element in profitability

analysis. Controlling areas are mapped to one and only one operating concern for internal
management segment reporting.

Output Tax Tax that is charged to the customer.

Parameter ID’s (PID’s) Parameter ID’s are used to determine the default value for a field in the
user master record. The advantage of this procedure for the user is that he or she no loner has to
specifically enter a field value on the screen.

Parked Document An incomplete document may be temporarily stored within R/3 and then
posted at a later date; this may be done by the same or a different user.

Parallel Currency R/3 always stores the transaction currency and the local currency of a
transaction. It is possible to configure R/3 to capture 2 additional or parallel currencies. The
user can display the transaction in any of the currencies being stored. Postings to exchange rate
difference accounts are made automatically.

Payment Terms Payment terms are defined as 4 character alphanumeric keys.

R/3 is delivered with typical payment term keys; however, new payment terms can be defined in
configuration. Each term consists of up to 3 possible combinations of due date and discount
availability.

16
Personnel Area The personnel area is an organizational unit that represents a specific area of the
company and is organized according to aspects of personnel, time management and payroll. Each
personnel area is allocated to one company code.

Payment Program The payment program has been developed for international payment
transactions with vendors and customers, and it handles both outgoing and incoming payments. It
is flexible enough to allow you to define those payment features that vary from country to country
such as payment method, payment form or data carrier specifications.

Plant The Plant is an operating area or branch within an enterprise. It plays an important role in
material valuations, inventory management, MRP, production, costing and plant maintenance. In
configuration a plant is assigned to a company code. A plant can only belong to one company
code; however, multiple plants can be assigned to the same company code.

(C) SAP AG AC010 11-448

Posting Key One and only one posting key is associated with every document line item processed
within R/3. It is the posting key that controls whether a line item will be a debit or a credit. The
posting key controls the specific type of account of the line item, and also influences screen
display.

Posting Period Variant Company codes are attached to a posting period variant. This variant
controls the opening and closing of fiscal periods within R/3.

Primary Cost Primary elements are cost or revenue items in the chart of accounts with
corresponding general ledger (G/L) accounts in Financial Accounting. When creating a primary
cost element or revenue element, it must be listed first as a G/L account in the Financial Chart of
Accounts.

Profitability Segment Profitability segments represent marketing and management views of an

organization as opposed to legal reporting views. They are defined within an Operating Concern
and are found in the Profitability Analysis module.

Profit Center Profit centers collect revenues, and costs from the cost centers for which they are
responsible.

Purchasing Organization The purchasing organization is responsible for the complete

processing of purchasing activities (such as requests for quotations and purchase orders). It
maintains information relevant to vendors and pricing to support the most efficient and cost
effective acquisition of goods.

Reconciliation Account A general ledger account that ensures real-time integration of subledger
accounts with the general ledger. Each subledger account has a reconciliation account defined
within the company code portion of its master record. In this way, all postings to subledger
account are also posted automatically to the G/L reconciliation account.

Recurring Journal Entries Recurring Journal Entries are business transactions that are repeated
regularly. Therefore recurring reference documents can be created within R/3 to speed periodic
processing. These reference documents are then selected and processed at periodic intervals. The
actual update to the G/L uses batch entry processing.

Reference Documents or Master Records are previously posted documents or master records,
which can be copied, then modified to aid in data entry.

Report Painter An ABAP/4 coded generator, which allows the end user the opportunity to define
report rows and columns for customized reporting. Painter has a GUI front end for definitions.

(C) SAP AG AC010 11-449

Report Trees Report Trees are graphical displays of reports organized by application area. R/3
contains standard report trees for each area, but users can customize to meet individualized
company requirements.

Report Variant 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. They allow
standardized report settings in order to provide consistent report output.

Sales Organization A sales organization represents a selling unit in the legal sense and is
allocated to a company code. This establishes a link between the SD and FI systems. Since a sales
organization belongs to just one company code all financial transactions for this sales organization
are posted to the linked company code. More than one sales organization can be linked to the
same company code.

Sapscript Sapscript is the integrated text management system of the SAP R/3 System. It is
tightly integrated into the R/3 System. You will therefore be using it for many different text-
processing tasks all over the R/3 System.

Secondary Cost Element Secondary cost elements are created and maintained exclusively in
Controlling (CO). They serve to assist in internal value flows, such as in internal activity
allocation, surcharge accounting, and settlement transactions.

Special G/L Indicator Indicator that identifies a special G/L transaction. Special G/L
transactions include down payments and bills of exchange. The indicator triggers the use of an
alternative reconciliation account for special business transactions in the subledger. These
transactions are not balanced with the receivables and payables form goods and services.

Special Period Special posting perod that divides the last normal posting period for closing
operations. Up to 4 special periods are possible with FI.

Special Purpose Ledgers (Customer Defined) Customer Defined Special Purpose Ledgers are
collections of information from R/3 applications (FI, MM, CO, SD), external data transfers and
FI-SL adjustment postings in customer defined tables. These customer-defined tables then
provide a database for user defined reporting.

Standard Hierarchy One main hierarchy reflects the overall structure of a company’s profit and
cost center management, and is mandatory. This is called the standard hierarchy within R/3.

(C) SAP AG AC010 11-450

17Statistical Key Figures Statistical key figures represent activities or statistics in controlling.
They are measured in units of time of quantity and are used as an allocation basis for assessments
and distributions.

Substitution A Substitution is the process of replacing one value with another as it is input into
R/3. Substitutions are transparent to the user inputting the data.

SWIFT Code Society for Worldwide Interbank Financial Telecommunication. In foreign

payment transactions, the identification of a bank is possible via the SWIFT code. This code is
standard throughout the world.

Tax Code Two digit code that reporesents the information required for identifying and
calculating tax. It controls the tax rate, type of tax and calculation method.

Transaction Currency This is the currency that is input on the header of the document. R/3 will
always store the document in transaction currency.

18Validation A validation is the process of checking values as they are entered into the R/3
system. If the conditions of the validation are not met, the resulting message can be either an error
or warning message depending on user defined configuration.

Valuation Balance Sheet term: the calculation of the value of all goods belonging to fixed and
current assets as well as all payables at a certain time point according to legal requirements.

Vendor Master Record Data record containing all the information on the vendor that is required
to carry out business transactions. It includes, for example, address and bank data.

Worklist When displaying account balances or line items, you can use work lists to rapidly
query a series of accounts at the same time. Work lists can be defined for the following objects:
BUKRS (company code), KUNNR (customer), LIFNR (vendor) and SAKNR (G/L
account).

(C) SAP AG AC010 11-451

18.2Menu Paths

Unit: Appendix
Topic: Menu Paths

Activities Menu Path

Cross-Application Menu Paths (Menu Bar):

Maintain user profile System  User profile  Own data
Call up help Help  SAP Library
Create session System  Create session
End session System  End session
Display output controller System  Services  Output controller
Maintain batch input sessions System  Services  Batch input  Sessions
General reporting System  Services  Reporting

G/L Accounting:
Initial screen Accounting  Financial accounting  General ledger
Master Data
Display chart of accounts Information system  General ledger reports  Master
data  Chart of accounts
Display G/L account list Information system  General ledger reports  Master
data  G/L account list
Maintain account definition Master records  Individual processing  Chart of
accounts
Maintain company code- Master records  Individual processing  In company
specific settings code
Business Transactions
G/L account posting Posting  G/L account posting
(ENJOY)
Complex/general posting Document entry  Others  General posting

(C) SAP AG AC010 11-452

Activities Menu Path
Balance display Account  Display balances
Line item display Account  Display/change line items
Reporting
Display G/L account balances Information system  General ledger reports  Account
balances  General  G/L account balances
Display structured account Information system  General ledger reports  Account
balances balances  General  Structured account balances

Accounts Payable:
Initial screen Accounting  Financial accounting  Accounts payable
Master Data
Create vendor list Information system  Reports for accounts payable
accounting  Master data  Vendor list
Create vendor master record Master records  Create
Change vendor master record Master records  Change
Display vendor master record Master records  Display
Track changes in an Master records  Display changes
individual master record
Display changes to multiple Information system  Reports for accounts payable
accounts accounting  Master data  Display changes to vendors
Business Transactions
Post a vendor invoice Document entry  Invoice
Balance display Account  Display balances
Line item display Account  Display/change line items
Display documents Document Display
Display document changes Document Display changes
Manual outgoing payment Document entry  Outgoing payment  Post + print forms
with form printout
Create recurring document Document entry  Reference documents  Recurring
document
Execute recurring entry Periodic processing  Recurring entries  Execute
program
Automatic payment Periodic processing  Payments
Reporting
(C) SAP AG AC010 11-453
Activities Menu Path
Carry out due date analysis Information system  Reports for accounts payable
accounting  Vendors: Items  Due date analysis for
open items
Purchasing
Initial screen Logistics  Materials Management  Purchasing
Create a purchase order Purchasing: Purchase order  Create  Vendor/supplying
plant known
Post a goods receipt Purchasing: Purchase order  Follow-on functions 
Goods receipt
Carry out invoice verification Purchasing: Purchase order  Follow-on functions 
Logistics invoice verification
Closing Activities
Print balance confirmations Periodic processing  Closing  Check/count  Balance
confirmations: Print
Carry out foreign currency Periodic processing  Closing  Valuate  Open items in
valuation foreign country
Regroup receivables and Periodic processing  Closing  Regroup 
payables Receivables/payables

Accounts Receivable:
Initial screen Accounting  Financial accounting  Accounts
receivable
Master Data
Create customer list Information system  Reports for accounts receivable
accounting  Master data  Customer list
Create customer master Master records  Create
record
Change customer master Master records  Change
record
Display customer master Master records  Display
record
Track changes in an Master records  Display changes
individual master record
Display changes to multiple Information system  Reports for accounts receivable
accounts accounting  Master data  Display changes to customers
Business Transactions

(C) SAP AG AC010 11-454

Activities Menu Path
Post a customer invoice Document entry  Invoice
Balance display Account  Display balances
Line item display Account  Display/change line items
Display documents Document Display
Display document changes Document Display changes
Manual incoming payment Document entry  Incoming payment
Print account statements Periodic processing  Print correspondence  Periodic
account statements
Automatic dunning Periodic processing  Dunning
Reporting
Create dataset for Accounts Information system  Tools  Configure  Create
Receivable information evaluations
system
Use the A/R information Information system  Tools  Display evaluations
system
Account analysis Account  Analysis
Sales and Distribution
Initial screen Logistics  Sales and Distribution
Create a sales order Sales and Distribution: Sales  Order  Create
Create an outbound delivery Sales and Distribution: Shipping and Transportation 
Outbound delivery  Create  Single document  With
reference to sales order
Carry out picking Sales and Distribution: Shipping and Transportation 
Picking  Create transfer order  Single document
Billing Sales and Distribution: Billing  Billing document 
Create
Post a goods issue Sales and Distribution: Shipping and Transportation 
Post goods issue  Outbound delivery single document
Credit Management
Initial screen Accounting  Financial accounting  Accounts
receivable Credit management
Listing customers with Credit Management: Credit management info system
missing credit data Customers with missing credit data
Maintain credit management Credit Management: Master data  Change
master data

(C) SAP AG AC010 11-455

Activities Menu Path
Display and release a blocked Credit Management: Exceptions  Blocked SD documents
SD document
Closing Activities
Print balance confirmations Periodic processing  Closing  Check/count  Balance
confirmation: Print
Carry out foreign currency Periodic processing  Closing  Valuate  Open items in
valuation foreign currency
Regroup receivables and Periodic processing  Closing  Regroup 
payables Receivables/payables
Start a valuation run Periodic processing  Closing  Valuate  Further
valuations

Asset Accounting
Initial screen Accounting  Financial accounting  Fixed assets
Master Data
Create asset balance lists Info system Reports on Asset Accounting Asset
balances Balance lists Asset balances
Create asset master data Asset  Create  Asset
Business Transactions
Post asset acquisition Assets  Posting  Acquisition  External acquisition 
(integrated with Accounts With vendor
Payable)
Asset query Asset  Asset Explorer
Schedule unplanned Posting  Manual val. correction  Unplanned
depreciation depreciation
Scrapping Posting  Retirement  Scrapping
Asset under construction: Posting  Cap. asset u. const .Distribute
Define distribution rules
Asset under construction: Posting  Cap. asset u. const .Settle
Complete settlements
Reporting and Closing
Print asset charts Info system  Reports on Asset Accounting  History 
Asset History
Print inventory lists Info system Reports on Asset Accounting Asset
balances Inventory lists Inventory list
Asset history sheet Info system  Reports on Asset Accounting  Balance
(C) SAP AG AC010 11-456
Activities Menu Path
sheet explanations  International  Asset history sheet

Travel Management:
Initial screen Accounting  Financial accounting  Travel
management
Master Data
Create travel privileges Person-related master data  Maintain
Create vendors Person-related master data  Create vendors
Business Transactions
Maintain trip Travel manager
Settle trip Travel expenses  Periodic processing  Settle trips
Create trip transfer document Travel expenses  Periodic processing  Transfer to
Accounting  Create posting run
Create accounting documents Travel expenses  Periodic processing  Transfer to
Accounting  Manage posting runs

Bank Accounting:
Initial screen Accounting  Financial accounting  Banks
Master Data
Maintain list of banks Master records  Bank master record  Change
Business Transactions
Manage cash journal Outgoings  Cash journal or
Incomings  Cash journal
Manual check deposit Incomings  Check deposit  Manual entry
transaction
Manual bank statement Incomings  Bank statement  Manual entry

Closing in the General Ledger

Initial screen Accounting  Financial accounting  General ledger
Create accrual/deferral Periodic processing  Closing  Valuate  Enter
accrual/deferral doc.
Reverse accruals/deferral Periodic processing  Closing  Valuate  Reverse
accrual/deferral document

(C) SAP AG AC010 11-457

Activities Menu Path
Analyze GR/IR clearing Periodic processing  Closing  Regroup  GR/IR
account clearing
Create compact journal Information system  General ledger reports  Document
 General  Compact document journal  SAP minimal
variant
Create balance sheet Information system  General ledger reports  Balance
according to period sheet/profit and loss statement/cash flow  General 
accounting Actual/actual comparisons  Periodic actual/actual
comparison
Create balance sheet Information system  General ledger reports  Balance
according to cost of sales sheet/profit and loss statement/cash flow  General 
accounting Actual/actual comparisons  Profit and loss statement
using cost of goods sold (German trade law)

(C) SAP AG AC010 11-458