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Nama : Lisa Ariyanti

NPM/Kelas : 011401190/I

RESUME ERP FINANCING UNIT 2

1. Lesson : Organizational Structures for Financial Reporting


Lesson overview
Organizational structures occur in all important functional areas of the SAP
system. The most important organizational elements in Financial
Accounting are the company code and the business area. They are
introduced here. The most important organizational element of the
Controlling application is the controlling area.
Lesson objectives
After completing this lesson, you will be able to :
1. Describe the purpose of company codes businnes areas
2. Describe the options for assigning company code(s) to a controlling
area
Controlling area
The controlling area is the most important organizational element in the
controlling application. The latter is used for internal accounting. A
controlling area identifies a self-contained organizational structure for
which costs and revenues can be managed and allocated. It represents a
separate unit of costs accounting.
IDES Controlling Areas
The IDES group uses five controlling areas :
1. 1000 for germany, the united kingdom, portugal and spain
2. 2200 for france
3. 2000 for the USA and canada
4. 5000 for japan
5. 6000 for mexico

2. Lesson : G/L Master Records


Chart of accounts
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 definition 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.
Account groups are used to organize and manage a large number of G/L
accounts. Whenever a new G/L account is created, an account group must
be specified for it.
Reconciliation accounts connect subsidiary ledgers with the general ledger
in real time. This means that a posting to a subsidiary ledger posts to the
corresponding reconciliation account in the general ledger at the same
time.
A transaction figure describe the total of all postingson an account in debit
or credit. One transaction figure for debit one transaction figure for credit
are always kept for each account in the SAP system. The financial
statement for the company code are calculated using these transaction
figures.
3. Lesson : Accounting Transaction-Processing in the General Ledger
Work templates
Here, you can select screen variants, account assignment templates, or
held documents as references. A held documents is a document that a
user saves without posting it, with the idea that the user will complete and
post the held document later.
Header data
Header data applies to the whole document, such as posting date and
document type.
Line item information
Here, the line items of the document are entered
Information area
Here, the debit and credit balances are displayed by using a traffic light
icon
Each line item contains axactly one posting key. This is an instrument that
is used for internal control and is entered in the complex posting screen to
tell the system :
1. Which account type is being posted to
2. Wheter the line item is a debit or credit posting