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SAP University - Financial Accounting

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SAP University - Financial Accounting

  1. 1. © SAP AG Phase I: Financial Accounting SAP University Alliances Version 2.2 Authors Simha Magal Stefan Weidner Tom Wilder Product SAP ERP 6.0 EhP4 Global Bike Inc. Level Beginner Focus Configuration: Financial Accounting
  2. 2. Configuration Page 2 © SAP AG Agenda  Enterprise Structure  Business rules and parameters  Master data  Process execution (testing)  Exercises
  3. 3. Configuration Page 3 © SAP AG Enterprise Structure  Enterprise structure elements - Client - Financial accounting • Company code • Business area - Management accounting • Operating concern • Controlling area - Fulfillment • Credit control area  Define / Maintain - Including some parameters  Assign
  4. 4. Configuration Page 4 © SAP AG Enterprise Structure SD, MM, PP, etc. FI CO-PCA, CO- OM, CO-PC CO-PA Operating Concern Controlling Area Company Code S-Org P- Org Plant, etc. S-Org P- Org Plant, etc. Company Code Controlling Area
  5. 5. Configuration Page 5 © SAP AG Company Code  Used to represent a legal entity  Key organizational level for financial accounting - Books are maintained at the company code level - Financial statements are generated for company codes
  6. 6. Configuration Page 6 © SAP AG Company Code  Buick  Cadillac  Chevrolet  GMC  Shanghai GM  One for each legal entity  One for each country  GBI USA  GBI Germany  GBI Australia
  7. 7. Configuration Page 7 © SAP AG Business Area  Internal divisions of the enterprise - Define areas of responsibility  Financial statements are generated for business areas
  8. 8. Configuration Page 8 © SAP AG Operating Concern & Controlling Area Company Code Controlling Area Operating Concern GL00 NA00 US00 NA## US##  Operating Concern: - Relevant to profitability analysis - Represents external market segments - Several controlling areas can be assigned to operating concerns  Controlling Area - Organizational level in controlling - Costs are allocated within a controlling area - Several company codes can be assigned to a controlling area
  9. 9. Configuration Page 9 © SAP AG Credit Control Area  Responsible for customer credit  Centralized - Once CCA for the enterprise  Decentralized - Multiple CCA for the enterprise - Example: North America, Europe, Asia Company Code Credit Control Area Enterprise GBI GL00 US00 DE00 GL## US## DE##
  10. 10. Configuration Page 10 © SAP AG Agenda   Enterprise Structure  Business rules and parameters  Master data  Process execution (testing)  Exercises
  11. 11. Configuration Page 11 © SAP AG Business Rules and Parameters  Global parameters (for CC)  Account groups  Field status variants  Posting periods  Number ranges  Tolerance groups
  12. 12. Configuration Page 12 © SAP AG Business Rules and Parameters  Define field status  Field status variants - ZEXP: Expense accounts - ZGBS: General Balance Sheet Accounts - ZMMA: Material Management GR/IR Accounts - ZRAA: Reconciliation Accounts - ZREV: Revenue Accounts  Demo - Field status variants - Note: FI global settings- >Ledgers->Fields  Global parameters (for CC) - Chart of accounts - Credit control area - Fiscal year variant • Define accounting fiscal year • Create normal posting periods • Create special periods for adjustments  Account Groups - Groups accounts with similar characteristics
  13. 13. Configuration Page 13 © SAP AG Business Rules and Parameters  Posting Periods - Define periods - Assign periods to CC - Close past periods  Document number ranges - For various documents  Tolerance groups for employees - Posting limits
  14. 14. Configuration Page 14 © SAP AG Agenda   Enterprise Structure   Business rules and parameters  Master data  Process execution (testing)  Exercises
  15. 15. Configuration Page 15 © SAP AG Master Data  Chart of accounts  General ledger accounts  Subsidiary (sub)ledgers  Cost elements  Cost centers  Statistical key figures
  16. 16. Configuration Page 16 © SAP AG Chart of Accounts  An orderly definition of accounts in the general ledger  Three types of chart of accounts: - Operative COA - Country-specific COA - Group COA  Multiple charts of accounts exist - US (CAUS) , Germany (GKR), Canada (CANA) • Country specific to meet reporting requirements - International Chart (INT) • IFRS
  17. 17. Configuration Page 17 © SAP AG Chart of Accounts  One COA can be used by multiple company codes - Different GM companies (Buick, Cadillac, GMC) can use the same (US) chart of accounts - Shanghai GM will use the Chinese chart of accounts  A company must use at least one chart of account - Can use more than one chart of account to create alternate ledgers
  18. 18. Configuration Page 18 © SAP AG General Ledger Accounts  Used to record all accounting impact of business transactions  Groups - Retained earnings account - Balance sheet accounts - Income statement accounts - Reconciliation accounts  Data in the general ledger accounts are segmented by organizational level - Chart of account segment - Company code segment - General ledger = COA data + Company code data
  19. 19. Configuration Page 19 © SAP AG Master Data: General Ledger Accounts Demo • Show available chart of accounts • Show examples of GL accounts • Show segments of data
  20. 20. Configuration Page 20 © SAP AG Master Data: Sub-ledger and Reconciliation Accounts Subsidiary Ledgers  Are not part of the general ledger.  Used to separate accounting for customers, vendors, and assets Reconciliation Accounts  Are general ledger accounts  Cannot be posted to directly  Maintain the sum of the postings in sub-ledgers  Are specified in the definition of the sub-ledger Sub ledger account Reconciliation account Customer Accounts Receivable Vendor Accounts Payable Asset (specific) Assets Demo • Show sub ledger accounts • Show connection between sub ledger and GL (Customer <--> AR) • Show non-reconciliation AR and AP accounts
  21. 21. Configuration Page 21 © SAP AG Master Data: Sub-ledger and Reconciliation Accounts
  22. 22. Configuration Page 22 © SAP AG Master Data: Cost Center  Location where costs are incurred - Department, individuals, special projects - Examples • Copy center • Security department • IT Help desk  Cost bucket used to accumulate costs - Typically Overhead costs • Payroll • Rent • utilities  Responsible for cost containment  Accumulated costs are then “charged” to other cost centers  Many processes have “orders” - Purchase orders, Production orders, Sales orders - Expenses can be charged to these orders  Collectively objects that can absorb costs are called controlling objects
  23. 23. Configuration Page 23 © SAP AG Master Data: Cost Center Hierarchy Demo • Cost center hierarchy
  24. 24. Configuration Page 24 © SAP AG Cost Elements Primary Cost Element  Associated with expense accounts in G/L  All postings in the G/L expense account are also (automatically) posted in the corresponding cost element  Payroll, rent, utilities, etc  Typically uses the same number as G/L account Secondary Cost Element  Secondary cost elements are defined only within CO and do not have a corresponding G/L account  Used for internal cost allocation among cost centers  Example: - Primary: Electricity, Gas, Water - Secondary: Utilities
  25. 25. Configuration Page 25 © SAP AG Posting in FI and CO FI CO 500 Supplies Expense Debit Credit 500 NAAD1000: Administrative Costs Debit Credit 500 Bank Account PCE
  26. 26. Configuration Page 26 © SAP AG Master Data: Statistical Key Figures  An allocation base for cost allocation between cost centers  Measurable quantity - Number of employees - Square feet - Miles driven - Minutes of time (phone call)  Used in periodic allocations and distributions (CO processes)
  27. 27. Configuration Page 27 © SAP AG Agenda   Enterprise Structure   Business rules and parameters   Master data  Process execution (testing)  Exercises
  28. 28. Configuration Page 28 © SAP AG Process execution (Testing)  Recording of value flows ($$) as a result of other processes and transactions - General Ledger Accounting • G/L postings for rent, utilities, wages, etc. - Accounts Payable Accounting • Part of the procurement process - Accounts Receivable Accounting • Part of the fulfillment process - Asset Accounting • Acquisition, depreciation, retirement  Processes are executed to test the configuration - General Ledger Accounting in this Phase - Other testing will occur in later phases
  29. 29. Configuration Page 29 © SAP AG Agenda   Enterprise Structure   Business rules and parameters   Master data   Process execution (testing)  Exercises
  30. 30. Configuration Page 30 © SAP AG Exercises  1.1 - Enterprise Structure - Configure the enterprise structure  1.2 - Business Rules and Parameters - Define Business Rules and Parameters  1.3 - Master Data - Create needed master data (copy from 00 where possible)  1.4 – Process Execution (Testing) - Post several G/L transactions  Appendices - Exercises provide detailed instructions for one or few objects (e.g., once cost center, once vendor, etc.) - Appendices provide data from additional objects (cost centers, etc.) - Don’t forget them!!!!
  31. 31. Configuration Page 31 © SAP AG Exercises Enterprise Structure Rules and Parameters Master Data Process Execution I.1.1: Define Company Code 3 I.1.2: Define Business Area 5 I.1.3: Define Empty Chart of Accounts 6 I.1.4: Maintain Controlling Area 7 I.1.5: Define Credit Control Area 8 I.1.6: Define Variants for Open Posting Period 9 I.1.7: Define Field Status Variants 10 I.1.8: Enter Global Parameters 11 I.1.9: Assign Company Code to Controlling Area 12 I.1.10: Assign Controlling Area to Operating Concern 13 I.1.11: Define Standard Hierarchy 14 I.1.12: Assign Permitted Credit Control Areas 15 I.1.13: Maintain Company Code for Materials 16
  32. 32. Configuration Page 32 © SAP AG Exercises I.1.1: Define Company Code Description: In this task, you define your own company code in the United States. The company code is the organizational unit that allows you to structure your enterprise from a financial accounting perspective. A company code possesses information that is important for financial accounting purposes. For example, each company code is assigned to exactly one country. Warning: See “General Notes and Cautions” about table locks. Navigation: SAP Customizing Implementation Guide ► Enterprise Structure ► Definition ► Financial Accounting ► Edit, Copy, Delete, Check Company Code In the “Choose Activity” pop-up, double-click on Edit Company Code Data. Configuration Step Explanation Navigation
  33. 33. Configuration Page 33 © SAP AG Exercises Tasks and Data Entry: In the “Change View “Company Code”: Overview” screen, click on the icon. In the “New Entries: Details of Added Entries” screen, enter the following information: Attribute Description Data Value Company Code An organizational unit within financial accounting. US## Company Name Name of Company Code or Company ## Global Bike Inc. City City name in an address. Dallas Country The country key contains information which the system uses to check entries such as length of the postal code or bank account number. United States Currency Currency key for amounts in the system. United States Dollar Language The language key designates the language in which you display texts, enter texts, or print documents. English Tasks and Data Entry Enter value as specified (except for ##) e.g.: US05, Dallas Find and enter appropriate Code/Value e.g.: US, USD, EN
  34. 34. Configuration Page 34 © SAP AG Exercises  A note about ## vs. ### - User IDs have three digits at the end: GBI-### - Configuration can only have 99 users : 01, 02…..99 - Exercises reference ##. - Substitute the last two digits from their UserID - User GBI-034 will use 34  Examples - Controlling area (North America: NA## -> NA34) - Company code (US company: US## -> US34) - Business area (Bicycles: BI## -> BI34) - Credit control area (Global: GL## -> GL34) - Exception: Operating concern (GL00 for everyone) • Technical reason for not using GL## • Operating concern is a cross client change
  35. 35. Configuration Page 35 © SAP AG Exercises  Two versions - Student version - Instructor version • Includes screenshots • Notes (need to add more; you can help!) • Cautions and warnings (need to add more; you can help!) • Don’t give these to students
  36. 36. Configuration Page 36 © SAP AG Agenda   Enterprise Structure   Business rules and parameters   Master data   Process execution (testing)   Exercises

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