WELCOME TO SAP

WELCOME TO FICO
FINANCE & CONTROLLING
MODULE
 Pioneers of SAP
In 1972 - 5 IBM professionals by name:
●
Dietmar Hopp
●
H.W. Hector
●
Husso Platner
●
Claus Tchira
●
Klas Reitherman ventured into ERP by name
SAP - Systems, Applications, Products in data
processing
Their first version of SAP is of Finance Module
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
 Data Flow in FI
S
D
Sales Revenues
P
P Production Orders
Data Flow in FI
M
M
Purchase Orders
H
R Payroll

G/ FI
L

A/ A/ A
SL
R P A
Special Accounts Accounts Asset
Ledger Receivable Payable Accounting
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
 Finance Sub-Modules
Foreign Exchange Business
Management Analysis

Finance Information System

Executive Information System
G/L Information System Cash
Management
and Forecast

Multiledger
Bank Accounts
Accounts Accounts
Payable Payables Receivables Receivable
General Ledger
Extended General Ledger
Invoice Credit
Verification Management
Consolidation
 FI Trail/Audit Trail

Balance Sheet
Balance Sheet
Voucher

Profit & Loss

A/c
Journal Entry

- Check credit
Trial Balance
Consolidation of All Ledger
Ledger A/cs Accounts
The R/3-FI-Document

Overview Detail
Document Number Company Code Fiscal Year Document
Document Date Posting Date Period DT
Header
Currency ... ...
..
Items Account
001 PK Acct Description Amount + Line Item 1 / PK
002 PK Acct Description Amount - Amount
. . . . . Tax Code
. . . . .
Additional Details
. . . . .
Business Area
Cost Center
Text
...

 SAP AG 1999
Basic FI Posting: Additional Line Items

Transaction Invoice Balance $0

Basic Data Payment Tax Details Notes

Customer Account # Customer:

Invoice date 06.06.2000 Doc. type DR Isis T. Greaca
Posting date 06.06.2000 230 Sterling Ave
Reference Chicago IL 60610
United States
Amount 5 000 USD
Tax Amount I0 AP Tax Exempt
Text Bank Account:
Company Code IDES Company Code 994885992

G/L Acct. Short Text D/C Doc. Curr. Amt Tax Code...
475000 Expense Acct Debit 5 000 I0

Debit

Debit

...
 SAP AG 1999
Organizational Units in R/3 FI

Client 000
Client 001
Client 400
...

Company Company Company Company

Code 1000 Code 2000 Code 3000 Code 4000

Business area 1000

Business area 2000

 SAP AG 1999
 Chart of Accounts
●
Each general ledger is set up Charts of Accounts
according to a chart of
accounts.
INT CAUS GKR
●
The chart of accounts contains
the definitions of all G/L
accounts in an ordered form.
●
The definitions consist mainly 1000 10000 1000 ... and as many
additional charts
of the account number, as needed!
account name, and the type of
G/L account, that is, whether
the account is a P&L type 2000 20000 2000

account or a balance sheet

type account.
●
You can define an unlimited
number of charts of accounts  SAP AG 1999
 Account Groups
Account Groups for G/L Accounts
●
Account Group Controls Number
Cash Range and Status of flds in Co.Cd
accounts
segment of master records.
●
You could, for example, have an
Cash
000000-099999 Company code specific account group for cash accounts,
C settings
100000-199999
one for expense accounts, one for
Asset
200000-299999 Account definition revenue accounts, and one for
in chart of other balance sheet accounts, etc
General ledger

Material
300000-399999 accounts
●
To better understand Assets/
P/L
400000-499999 Account groups Account 001111
Liabilities; Expenses/ Income;
Cash
Liab.
500000-599999
ccount
000000-099999 A p
Inventory; Reconciliation
grou
accounts are segregated as groups
...
600000-699999

 SAP AG 1999
 Reconciliation A/cs
Reconciliation Accounts ●
The subsidiary ledgers which
are connected to the general
ledger via reconciliation
Recon. account. for Recon. Account. for accounts are the A/P, A/R,
acct type: D acct type: K and asset ledgers.
Trade Receivables Trade Payables
General Ledger

aa bb cc dd
●
Reconciliation accounts are
general ledger accounts assigned
to the business partner master
records to record all transactions
in the sub-ledger. This means
that a posting to a subsidiary
ledger also posts to the
Sub - ledgers

Customer Vendor corresponding reconciliation

Accts Pay.
Accts Rec.

aa bb cc dd account in the general ledger at

the same time.

 SAP AG 1999
Pages of the Customer/Vendor Account

Each account segment consists of several pages with different groups of fields:

Customer 1000 Address

General Data Customer 1000 Control Data
 Address Customer 1000 Paym. Trans.
 Control Data
Customer 1000
Acc. Info.
 Payment Transactions Company Code 0001
+ Texts Customer 1000 Paym. Trans.
Company Code 0001
Customer 1000 Correspondence
Company Code 0001
Company Data
Customer 1000 Insurance
 Accounting Information Company Code 0001
 Payment Transactions Customer 1000 Withholding Tax.
Company Code 0001
 Correspondence
Group 1
 Insurance ...
 Withholding Tax Group 2
...
+ Texts

 SAP AG 1999
Bank Master Data

House Bank Data

Company Code
House Bank-ID
Bank Master Data House bank data
Bank country
Bank country Bank key
Bank key
Address House bk comm. data
Client ... ...
level
Control data + DME/EDI-data
...
Customer/Vendor Master Data

Client Customer/Vendor
level Bank Details
Banks
Ctry Bank key Account
Bank type Collection

 SAP AG 1999
Document Control

 Overview
 Document Header
 Document Types
 Document Number Ranges
 Line Items
 Posting Keys
 Field Status in Posting Keys
 Field Status Groups
 Posting Periods
 Posting Authorizations
 Basic FI Documents

 SAP AG 1999
The R/3-FI-Document

Overview Detail
Document Number Company Code Fiscal Year Document
Document Date Posting Date Period DT
Header
Currency ... ...
..
Items Account
001 PK Acct Description Amount + Line Item 1 / PK
002 PK Acct Description Amount - Amount
. . . . . Tax Code
. . . . .
Additional Details
. . . . .
Business Area
Cost Center
Text
...

 SAP AG 1999
Important Standard Document Types

er
tom
er
C u s tom
s t o mer c c o unt
Cu

DG
s a
DR

SA
u ts

DZ
C it G/L ngs
vo ices Cred os a y men ti
I n P Pos
Mem

eral
Gen ments
AB
u
Doc

t
o r ne
dor dor
d
Ven ces
dor Ven it Ven ents
KG

Ven

KN
KR

i
KZ
ices Cred os m invo redit
Invo Pay c
and os
Mem
mem

 SAP AG 1999
Document Types

Customer DZ 0000123456
o mer Payment
C u s t Items
ents
Paym 0000- Customer
DZ

0
00000 9999 G/L
9
09999

Original Documents R/3 Documents

Vendor
KR 1000234567
Invoice Ref. No. 1112
r
Vendo No. 1112 Items
es
Invoic 000 -
KR

Vendor
00
10000 999 G/L
99
19999 1000234567

 SAP AG 1999
Functions of the Posting Keys (4)

Detail view

Account 1. S, D, K, A, M ? The Posting Key has control

functions within the line
Line Item 1 / PK
items. It controls:
Amount 2. debit,
Tax Code credit ? 1. on which type of account
the line item can be posted
Additional Details
to
Business Area
2. if the item is posted as a
Cost Center 3. Field Status ?
debit or credit
Text
... 3. the field status of additional
details

 SAP AG 1999
The Fiscal Year

13 14 15 16
 The fiscal year can be defined
as...
12 01  Year-independent
11 02
 ==> the same number and dates
10 03 for the periods every year
09 04  Year-dependent
08 05  ==> periods can be differ from
07 06 year to year

 SAP AG 1999
The Posting Period Variant

Posting Period
Variant

Company Company Company Company

Code 1000 Code 2000 Code 3000 Code 4000

 SAP AG 1999
Two Period Ranges

Open posting periods during the

closing procedure

open Range 1 Optional:

Authorization Group
13 14 15 16
restricts posting authority
to special users
Range 2
12 01 op
en
11 02
10 03
09 04
08 05
07 06

 SAP AG 1999
Taxes

When posting an invoice SAP allows for:

Taxes to be levied on the invoice amount as

 Value-added tax
 Tax on Purchases
 Additional tax
 Withholding tax

with the provision for two taxation types:

 Federal/country level
 State/jurisdictional level

 SAP AG 1999
Maximum Amounts

The maximum amounts are defined per company

code in “tolerance groups.” This is also where the
processing of payment differences is controlled.

Group
Company Code
Currency
Upper limits for posting procedures
Amount per document
Amount per open item account item
Cash discount per line item

Permitted payment differences

...

 SAP AG 1999
 Simplifying FI Postings
➢
Reversal of Posted Transaction
➢
Petty Cash Transactions
➢
Cross Company Transactions
➢
Clearing
➢
Recurring Entries
➢
Accruals
➢
Sample Voucher
➢
Account Assignment Model
➢
Document Parking
➢
Cross – Company Code Transactions
Simplifying Postings

Reference document Sample document Hold/Set data

Number 087234098 Sample 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
Standard Reversal Postings, Negative Postings

Standard reversal posting

Incorrect posting
Account 1 Account 2
Account 1
2050 2050 2050 2050
2050 2050 2050 2050 2050
2050 0

Account 2 Negative posting

2050 Account 1 Account 2

0 2050
2050 2050 2050 2050
2050 2050
-2050 -2050
0 0 0 0

 SAP AG 1999
 Petty Cash
Accounting Transactions Types
Cash Expense
X X Expense (E)

Cash Revenue
X X Revenue (R)

Cash Bank
X X Cash transfer from cash journal to bank (B)

Cash Bank
X X Cash transfer from bank to cash journal (C)

Cash AR
Customers-incoming/outgoing payment (D)
X X X X

Cash AP
Vendors-outgoing/incoming payment (K)
X X X X

 SAP AG 1999
Posting with Clearing (4)

Clearing account

5000
Clearing document
1. Entered
manually Items
D Clearing account 5000
2. selected
C Open item account 5000

Open item account

2000 1000
3000 5000 3. Created
automatically

4. cleared

 SAP AG 1999
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 31 Vendor 1000-
Batch input session

Actual posting
Next posting
on 03.01.XX
Expense Vendor

1000 1000

 SAP AG 1999
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
What is Document Parking?

Document parking is an alternative way to enter

transaction documents in R/3.

Unlike "regular" posted documents:

 Transaction figures are not updated
 A user can review, change, and then repark
the document
 The document will eventually be posted or
deleted

Unlike "held" documents:

 Parking a document generates a
document number
 Parked data can be evaluated in various
R3 reports

 SAP AG 1999
Documents You Can Park

 Customer accounts (invoices and credit memos)

 Vendor accounts (invoices and credit memos)
 General ledger accounts (G/L postings)

 SAP AG 1999
Cross-Company Code Transaction (2)

Company Code 1000 Company Code 2000

Document
Items
D Account 1
Account 1 Account 2
C Account 2
1000 1000

Document Document
Cross-Company
Items Items
D Account 1
Code Transaction D Account 2
C Clearing 2000 2 Documents C Clearing 1000
1 cross-company code number

Clearing CC 2000 Clearing CC 1000

1000 1000

 SAP AG 1999
Different Types of Business Transactions

 Down payment request With down

 Down payment payments

 Bill of exchange request

With bills
 Bill of exchange of exchange
 Check/bill exchange

 Ind. value adjustment

 Security deposit
Other
 Interest
 User-defined
 SAP AG 1999
Special G/L Trans - Alternate Reconciliation Acct

Customer Vendor

1000 1000 1000

Down Down
pymt 1000 pymt

General ledger
Receivables Payables
140000 160000
1000 1000

Down pymts recvd Down pymts made

170000 159000
1000 1000

 SAP AG 1999
Bill of Exchange Example (Without Charges)

Reconciliation account
(1) 10000 10000 (2)
Customer
(1) 10000 10000 (2) Bill of exchange rec.
(2) 10000 10000 (5)

(2) 09W 10000 10000 (5) Revenue

8695.65 (1)

Output tax
1304.35 (1)

Bank

Bank bill collection (4) 10000

(3) 10000 10000 (4) Bill collection clearing

(5) 10000 10000 (3)
 SAP AG 1999
Archiving and Retrieval

SAP R/3
Archiving

Documents
Archive management

Info. per archiving/ \usr\sap\...

Master retrieval run
records

Retrieval

 SAP AG 1999
 Special facilities

Automatic Payment Program

Automatic Dunning
Credit Management
Clearing Customer cum Vendor
Foreign Currency Valuations
Automatic Payments: Business Scenario

 Accounts payable invoices have to be paid on

time to receive possible discounts
 A consistently high volume of invoices have to
be processed. The accounting department
wishes to perform this processing of invoices
automatically, twice per week.

 SAP AG 1999
Automatic Dunning

 Automatic Dunning Overview

 Dunning Program Configuration
 Parameters
 Dunning Run
 Editing a Proposal
 Printing Dunning Notices

 SAP AG 1999
Credit Control Process

Sales
order Credit
control
Rejection

Order block

Review

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

 SAP AG 1999
Clearing Customer/Vendor

Cust. A Vend. B
Client Account control Client Account control
level level
Vendor Vend. B Customer Cust. A

and and

Autom. Paym. Tr. Autom. Paym. Tr.

Clrg with vend. X Clrg with cust. X

Cust. A Vend. B
10 10 10 10

  

 SAP AG 1999
Foreign Currency Valuation

P&L Balance Sheet (loc.crcy UNI)

Liabilities & equity
Unrealized Loss Expense
...
100 UNI - Payables 1100 UNI
Payables

500 USD
1000 UNI

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

 SAP AG 1999
Periodic Processes

Month End Operations

Year End Operations
Balance Carry forward
 Month-End Closing Process

Old Month New Month

FI CO
MM Maintain MM Foreign Reconciliation
Valuations currency
GR/IR postings
valuations
FI Accruals/
CO Orders/
deferrals, FI
recurring projects
Financial
entries AA AUC
statement
settlement, CO Cost adjustment
depreciation, centers
HR Payroll interest
expenses CO Product
Documentation
cost
SD Goods FI Taxes on
contr.
issues, CO Profitab. sales/purchases
invoices analysis Bal. sheet/ P&L
CO Internal reports
FI Open new MM Month-end FI Close FI Close
AR/AP G/L
periods closing Technical steps
 SAP AG 1999
 Year-End Closing Process

Old Year New Year

FI
MM Physical MM Lowest GR/IR analysis,
inventory value, regrouping of
LIFO/FIFO receivables/
payables, other
PP Product adjustments
costing AA
Valuations,
investment
grant Documentation
FI Taxes on
FI Balance FI Account sales/purchases
bals: Old FY Asset history sheet
confirm. Bal. Sheet/ P&L
to new FY
Cum. bal. audit trail
FI Open new AA Fiscal year AA Close old CO Internal reports
year change year

FI Balance FI FI
Close FY for Close FY
AR/AP for G/L
carryfoward Technical steps
 SAP AG 1999
Balance Carryfoward
Example: G/L accounts (SAPFGVTR)

Old Fiscal Year

Balance sheet account Balance sheet account P&L account

CB 120 CB 100 CB 20

New Fiscal Year

Balance sheet account Balance sheet account

CF 120 CF 100

Ret. earnings account

CF 20

CB = Closing balance CF = Bal.carried fwd

 SAP AG 1999
Financial Statements

Layout of Balance Sheet

Layout of Profit & Loss A/C
* Flexible Layout
* User Defined Texts
* Pre-configured Functions for Totals & for Groupings
* Option for Drill Down Reporting
Financial Statement Versions

List of financial statement versions

Maint.language EN
Item keys auto.
Chart of accounts INT
Group account number
Functional area permitted

Financial statement items

Financial statement version XXXX Balance sheet acc. to country
legislation
Hierarchy level 1

1 ASSETS
2 LIABILITIES
3 Profit and loss
4 Accounts not assigned

 SAP AG 1999 Create item Assign accounts

The Balance Sheet Section of a Financial
Statement Version
Fin. statement
version XXXX

Level 1 ASSETS LIABILITIES

Subscribed Fixed Current Equity Reserve

Level 2
equity assets assets funds

Level 3 Intang. Tangible Financial

fixed assets assets assets

Machinery Down payment

Real Technical and
Level 4 made for asset
estate assets equipment under constr.

Level 5 Acquisition Value

... value adjustment
max. 10

 SAP AG 1999
 The Profit and Loss Section of a Financial
Statement Version

Profit/loss

Profit for the year before tax

Results of business
transactions

Level 1 Operating Financial Extraord. Taxes Approp.of

result result profit/loss net income

Level 2 Net sales Material Personnel

revenue expenses expenses

Level 3 Gross sales Sales

revenue deductions

 SAP AG 1999
 FI - MM

INTEGRATION
Valuation Level ==> Valuation Areas

Valuation Level = Valuation Level =

or
Company Code Level Plant Level

Material Stock Material Stock

Material Stock
Plant 1000 Plant 2000
Plant 1000+2000
Company
Company Code 1000
Code 1000
Valuation Areas = Company Codes

Plant 1000 Plant 2000

Plant 1000 Plant 2000 Valuation Areas = Plants

 SAP AG 1999
Purchase Procedure: PR > Quotation > PO > GR > IR > Payment

Standard Three-Way Match

Goods Receipt
Material Stock or
Material
Purchase Order
Document Consumption
Document Items
Material
MM Goods GR/IR
1
Purchase receipt
order
MM FI
GR/IR
PO amount
2 1

FI
Invoice Receipt
No document
Invoice Document
Verification Items Vendor
Document GR/IR
Vendor
Tax 2

MM FI
 SAP AG 1999
Valuation of Goods Received

V (Moving Average Price) = Total Value / Total Stock

Stock/Consmpt. GR/IR
250 250
Accounting 1
Price Control Purchase order amount

S (Standard Price) = fixed price per unit

Material
Master Stock/Comsmpt. GR/IR
200 250

Standard price * quantity Purchase order amount

Price Difference
50
 SAP AG 1999
 FI – SD

INTEGRATION
Sales Organizations, Distribution Channels

Company Code

A A
A A A A

Sales Organization Sales Organization

001 002

Distribution Distribution Distribution

Channel A Channel B Channel C

 SAP AG 1999
Sales Process

SD FI
Sales
Sales order No
document

Shipping
Delivery Warehouse transfer order Goods Issue
Delivery Picking Goods Document
Items
Issue ...
...

SD MM

SD FI
Invoice
Billing
Billing document Items
...
...

 SAP AG 1999
Valuation of Goods Issued

V (Moving Average Price) = Total Value / Total Stock

Stock Cost of goods sold

254 254
Accounting 1
Price Control
Moving average price *
delivered quantity

Material S (Standard Price) = fixed price per unit

Master
Stock Cost of goods sold
200 200

Standard price * quantity

 SAP AG 1999
FI - HR

Integration
Payroll Procedure and Subsequent Activities

Master data

Changes to
End of payroll settlement
master data

May June
Payroll and
corrections Subsequent activities per payroll period
Startof payroll

Remuneration statement
Payroll results
for May
Posting to Accounting FI CO

Further country-
country-specific reporting

Data medium exchange

 SAP AG 1999
Posting Payroll Results in Accounting

FI
Expenses Payables
Posting
Posting Salaries Salaries payable
run
run
HR 3,500.- 2,600.-
Posting
Posting Social insurance Tax payable
Payroll document
document
results 550.- 350.-
Payables from social insurance

1,100.-

Cost center 1 CO
Salaries 3,000.-
Cost center 2

Salaries 500.-
Fixed cost center

Social insurance 550.-

Special purpose ...

ledger, Funds
Management and so
on
 SAP AG 1999
 Asset Accounting
Tab Pages

General
General Time-Depend. Allocations
Time-Depend. Allocations Origin
Origin

General Data

As
s et
Ma
ste
Posting Information
rR
ec
ord

 SAP AG 1999
Course Overview

FI-AA FI

Organizational Master Data

Structure Balance
Asset Transactions Sheet

LegacyData
Transfer Periodic Processing

Information System
Asset History Sheet

 SAP AG 1999
Chart of Accounts - Chart of Depreciation

Client
Chart of deprec
deprec.. Chart of Accounts
Country A
Book deprec.
Tax Depr.
Cost-acct.depr.
Group
...

Company code Company code Company code Company code

1000 2000 3000 ????
Chrt of acts. INT Chrt of acts. INT Chrt of acts. CAUS Chrt of acts. ????
Chart of depr. Chart of depr. Chart of depr. Chart of depr.
1DE 1GB 1US 1??

 SAP AG 1999
Depreciation Areas

Asset xy in year 2000

Balance sheet vals Depreciation Net book value

Book
100 000 40 000 60 000
deprec.

Tax-
100 000 40 000 60 000
depr.

Cost acct. 100 000 10 000 90 000

depr.

Parallel
100 000 10 000 90 000
deprec.

 SAP AG 1999
Asset Class and the Asset Master Record

Asset 001111

1000
et
Class: 000000-099999 Ass
s
Clas

1000 Buildings
Asset Accounting

000000-099999
C
100000-199999

Asset 200003
2000 Machines
200000-299999
2000
et
Fixtures and fittings 200000-299999 Ass
s
3000 Clas
300000-399999

4000 Assets under construction

400000-499999

5000 Low-value assets

500000-599999

...
600000-699999

 SAP AG 1999
Asset Acquisition - Integration

Assets Accounts Payable

 Asset transaction integrated
Fixed asset Vendor with Accounts Receivable or
100 100 Accounts Payable

Assets General Ledger

Fixed asset Clrg Acct  Asset transaction posted

using clearing account (not
100 100
integrated)

Assets Accounts Payable

Fixed asset Vendor  Asset transaction posted

MM
100 100 from Materials Management
(MM)

 SAP AG 1999
Retirement: G/L Accounts

Retirement: - Acquis. date 01/01/YYYY - 1, APC = 6000

- Complete retirement of APC on 03/15/YYYY
- Revenue 4000 + 400 sales tax

A/R posting P+L or FinStmt Notes

Revenue
Customer Asset Retirmt Tax
4400 4000 400

Assets posting
P+L
Clearing of
Asset Asset Retirmt Loss
1 6000 6000 2 4 4000 1300
3 700

1 APC 3 Proportional value adjustment

2 Amount retired 4 Clearing of retirement

 SAP AG 1999
Retirement: Calculating Gain/Loss

Master Record:
Record:
Book Depr.
Depr. Area

Depreciation key LINR APC on 01/01/YYYY-1 6000

Straight-line from remaining
life to book value zero straight-line depr. from APC 600
Useful life: 10 years Net book value on 12/31/YYYY-1 5400
Period control method:
Pro rata to mid-period at
period start date Net book value on 01/01/YYYY 5400
- Deprec. for Jan. & Feb. 100
= Net book value on 03/01/YYYY 5300

Sale on 03/15/YYYY 4000

Loss 1300

 SAP AG 1999
Asset Transfer

Asset XXXX Transfer

Transfer to
to
Posting Date MMDDYYYY Asset: ZZZZ
(May need to create master record in the transaction)
Transaction Type 300 (320)
Asset value date: MMDDYYYY
Transfer variant: 4

!
Automatic determination Specifications for partial transfers
and posting of proportional
value adjustments

 SAP AG 1999
Assets under Construction

Down Payments Acquisition

Special Investment
Depreciation Support Measures

Automatic handling of special

depreciation and investment support u is. rs
e
cq nsf
A a
Tr Asset History Sheet
Completed Assets
Acquis. Retmt. Transfers
Asset 3 AuC
Buildings
Asset 2

Asset 1

 SAP AG 1999
 Settlement of Capital Investment Measures

Capital Investment Measure

Bus.transactions Order/WBS
during "under Asset 1
construction” phase
Periodic Final
settlement settlement Asset 2

Asset 3
Assets under construction
Asset history sheet
.
Assets
10

Cost center
Balance sheet
P&L
 SAP AG 1999
Depreciation Posting Program

DEPRECIATION POSTING PROG.

FI
Ordinary
depreciation Accounts

Special
depreciation
FI - AA
Individual assets
Manually
planned
deprecia-
deprecia-
tion

CO
Cost center Order
Periodic
revaluation
Cost element
Interest
Index

10 %

 SAP AG 1999
Legacy Data Transfer: Transfer Date

At year end or during fiscal year?

12/31/YYYY-
12/31/YYYY-1
12/31/YYYY-1 03/31/YYYY Date of actual transfer
(1) (1 + 2)
Legacy
system FI-
FI-AA
(1) (2)

(1) (2)
Master data, Depreciation posted,
cumulative values transactions

 SAP AG 1999
Asset Sub-Number

Asset Number 1000 0

Description: Personal computer

Sub-number Sub-number
1 2

Keyboard Monitor

 SAP AG 1999
 Organizational Structure in Controlling

Operating Concern

Client 010

Controlling Area

Company Company Company

Code Code Code
1000 2000 3000

Business Business Business

Area Area Area
1000

Controlling
 Data Flow in CO
FI G/L Expenses
M
M Purchase Orders
S
D Billing
P
Production Cost Data Flow
P
A
in CO
M
FI Asset Accounting
H
P Personnel Cost
C
O Controlling
C C
C C
O- O-
O- O-
C P
P P
C C
C A
A Overhead Product Profitability A
Cost Controlling Costing Analysis

Controlling Controlling
 Components of Controlling
Overhead Cost Product Profitability
Controlling Costing Analysis
PA
Cost Market
Centers Segment

Reporting

Cost of
sales
PCA
Business
Different Methods Unit
Internal • Batch
orders Profits
• Mass
• Process Cost of
• Make to order Period

Controlling
 CO Organization and Master Data
CONTROLLING AREA:
$
ACTIVITY TYPES:
PROFIT CENTRES:
Productive output from a cost CENTRE (labor hours, machine
time and equipment setup)

COST CENTRES:
Areas of responsibility in the company that incur costs

INTERNAL ORDERS:
STATISTICAL KEY FIGURES:
Numerical measures (number of employees, sq. ft. of heated
space in a building)
COST ELEMENTS:
Classification of costs in CO
FI Accounts vs. CO Cost Elements

FI CO
Balance Sheet
Accounts

Profit and Loss Primary Cost

Accounts Elements

Secondary Cost
Elements
 FI & Cost Center Accountin
FI - Expenses Actual expense posting
Wages
Production
Salaries Cost Center
Bonus
PF Contrb.
Welfare Exp. Maintenance
Cost Center
Rent
Insurance
Selling Exp.
Bank Exp. Canteen
Cost Center
Interest
Depreciation
 Internal Orders

Internal orders are used to collect, monitor and settle the

direct and indirect costs incurred by a specific project.
They are cost collectors that have a more dynamic nature
than cost or profit CENTRES.

Profit CENTREs
G/L
Cost CENTREs

INTERNAL ORDERS

Publicity Event 1997 Item # 125-96

Production Order 146 Sales Order 146

Research Project 883 Maintenance Request

Internal orders are used for various detailed reporting needs.

 • Q&A

Question Time
• Thanks

Venkata
Ramana