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7UDGHPDUNV�n Some software products marketed by SAP AG and its distributors contain proprietary software

components of other software vendors.n Microsoft®, WINDOWS®, NT®, EXCEL®, Word® and SQL Server® are registered trademarks of

Microsoft Corporation.n IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®,

AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.n ORACLE® is a registered trademark of ORACLE Corporation, California, USA.n INFORMIX®-OnLine for SAP and Informix® Dynamic ServerTM are registered trademarks of

Informix Software Incorporated.n UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of The Open Group.n HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide

Web Consortium, Laboratory for Computer Science NE43-358, Massachusetts Institute ofTechnology, 545 Technology Square, Cambridge, MA 02139.

n JAVA® is a registered trademark of Sun Microsystems, Inc. , 901 San Antonio Road, Palo Alto, CA94303 USA.

n JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license fortechnology invented and implemented by Netscape.

n SAP, SAP Logo, mySAP.com, mySAP.com Marketplace, mySAP.com Workplace, mySAP.comBusiness Scenarios, mySAP.com Application Hosting, WebFlow, R/2, R/3, RIVA, ABAP™, SAPBusiness Workflow, SAP EarlyWatch, SAP ArchiveLink, BAPI, SAPPHIRE, Management Cockpit,SEM, are trademarks or registered trademarks of SAP AG in Germany and in several other countriesall over the world. All other products mentioned are trademarks or registered trademarks of theirrespective companies.

n Design: SAP Communications Media

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Financial Accounting andReporting

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n This slide provides an overview of the month-end closing process.

n Pre-closing activities, which begin in the old month, include:

é Technical - Open new accounting period (FI)

é FI - Enter accruals/deferrals, process recurring entries and bad debt expense in AR, postdepreciation and interest expenses in Asset Accounting

é MM - Maintain GR/IR clearing account, post material revaluations

é HR - Post payroll expenses

é SD - Post goods issues for deliveries to customers

é Technical - Close old month (MM), close subledgers (FI), preliminary close of G/L (FI)

n Internal closing activities include CO allocations and repostings, locking the old posting period inCO, and re-opening the G/L for adjustment postings.

n Closing activities for external purposes include:

é CO - Reconciliation posting to FI (for cross-organizational unit CO postings)

é FI - Foreign currency valuations and financial statement adjustments

é Technical - Final closing of the old period

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n This slide provides an overview of the year-end closing process. These activities are performed inDGGLWLRQ�to the regular month-end closing process for the final period of the fiscal year.

n Pre-closing activities, which begin in the old month, include:

é Technical - Open the first accounting period of the new fiscal year (FI),

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é MM - Lowest value determination and LIFO/FIFO valuation

é AA - Asset valuations and investment support

é FI - Balance confirmations for customers/vendors

é Technical - Fiscal year change (AA) and balance carryforward (FI)

n Closing activities for external purposes include:

é FI - GR/IR clearing account analysis, receivables/payables regrouping, reconciliation of prior yearto new year, and other adjustment postings

é Technical - Final closing of the old period (AR/AP and GL)

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n Financial statement versions are also used in the structured balance list, drilldown reporting,planning, and transferring data to consolidation.

n You can define as many financial statement versions as you need to prepare reports according tovarious criteria, for example, for tax authorities, for other external users, and for internal purposes.

n The financial statement version enables you to configure the report format. You define the following:

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n You can use the selection parameters for RFBILA00 to make additional specifications, such aswhether to create the report at the business area level, company code level, and so on.

n The standard system is delivered with sample financial statement versions. You can copy these andmodify them to create your own versions.

n New from Release 4.6C: As an alternative to the financial statements, you can use RFBILA00 tocreate a structured list of account balances.

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n The ABAP/4 program RFBILA00 calculates the balance sheet profit/loss from the assets andliabilities totals and enters the result in the “Balance sheet results profit/loss” item. The profit andloss statement results are determined from all accounts not assigned to either assets or liabilities, andare entered in the proper item.

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é B) Assign texts to each item.

é C) Assign the accounts whose balance and account name are to be listed to the lowest levels.

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n In the profit and loss statement area, you can use the graduated total function - for example, todisplay the result of business transactions (total of operating result and financial result) as a total.

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n You use account group assignment to determine in which cases the balance of a specific accountgroup is to appear in a specific financial statement item.

n The following examples only apply for accounts with a fluctuating balance.Example: Bank accounts

é First example: D CX

If the joint balance of all accounts listed under this item is a debit balance, itwill appear here.

é Second example: X

If the joint balance of all accounts listed under this item is a credit balance,it will appear here.

n The following example applies to most accounts:

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n You can write additional texts for each item in a financial statement. You can write up to four linesof text at the beginning and/or the end of an item.

n A graduated total is calculated, in addition to the control level method. It can be called up from anypoint within the financial statement structure. You can output graduated totals in the profit and losspart of the structure in the standard system using this function.

n Program FBILA00 enables you to print the financial statements on a SAPSCRIPT form.

n You generate the form by selecting a version in the directory of financial statement versions: *RWR��!�*HQHUDWH�IRUP��!�2QH�FROXPQ�IRUP. Change the form according to your requirements. Activatethe form. Enter the form on the selection screen for RFBILA00 (tab: Output control).

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n Drilldown reports make navigating through your data simple. You can move to different detaillevels, or in different objects for analysis purposes, or change between a drilldown view and adetailed view. Drilldown reporting also provides functions for processing the lists including sorting,defining conditions (threshold values), ranking lists, and so on. In addition, you can access the SAPGraphics, SAPmail, and Excel List Viewer from your report.

n The menus and functions directly available in the drilldown report make it easy to use theinformation system.

n Characteristics and key figures form the basis of the drilldown report presentation. Characteristicsdefine how your data can be classified or provide a time reference. Key figures include storedvalues/quantities and calculations based on these values/quantities. G/L drilldown reports contain:

é Characteristics such as company, company code, business area, chart of accounts, financialstatement item, currency, fiscal year, period, and so on

é Key figures such as total credit balance, total debit balance, balance sheet value, accumulatedbalance, balance carryforward, and so on.

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n Each report consists of a number of lists (depending on how many characteristics you select and thenumber of values for those characteristics) that are divided into two categories according to theircontent: Drilldown lists and detail lists.

n A drilldown list displays a selection of key figures in combination with at least one characteristic (forexample, balance sheet value for a fiscal year, the variance calculation) for a number of drilldowncharacteristics (such as Assets/Business Area 0001, Assets/Business Area 8000, Assets/BusinessArea 9900). The key figures appear in the columns of a drilldown list. The lowest level of thedrilldown characteristics appear in the rows of this list, while all other levels, and their selectedvalues, appear at the top of the report. In this example, we selected the value “ Assets” for thecharacteristic "financial statement item" and then selected the characteristic "business area", givingus a view of the total assets for each business area.

n A detail list always shows all the key figure/characteristic combinations for a single combination ofdrilldown characteristic values (for example, assets for business area 0001). The key figures appearin the rows of a detail list. All selected drilldown characteristics, including their selected values,appear at the top of the report in the order you defined.

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n Two accounting methods used for generating profit and loss statements are the cost of sales methodand the period accounting method. Applying either method to a given set of business transactionsunder a given set of laws yields the same operating result (profit/loss). The difference is in how therevenues and expenses are presented.

n Companies must choose to use one of these methods for generating their legal financial statements.However, since the methods facilitate two different types of analyses, both of which a company maywant to use, internally the company may track information in both ways.

&RVW�RI�VDOHV�DFFRXQWLQJn The emphasis with this method is on matching the revenues for goods and/or services provided (sales

revenue) against the related expenses for those items (cost of goods sold). Therefore, this accountingmethod displays revenues and expenses in a manner optimized for conducting profit marginanalyses, and as such it is ideal for the sales, marketing, and product management areas.

3HULRG�DFFRXQWLQJn The emphasis here is on summarizing the total output of a period and the total costs of this period,

grouped by expense type. Therefore, this accounting method presents the revenues and expenses of aspecific period and the changes in stock, work in process, and capitalized activities. As such, it isideal for the production and profit center areas.

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n The standard program for creating financial statements (RFBILA00) contains the profit and lossaccount using period accounting. This view is easy to achieve in the SAP System, since it representsa simple display of a G/L account or group of accounts for a report item.

n Cost of sales accounting requires the use of organizational units called functional areas to dividecosts posted to the same expense account to separate report items. As illustrated above, this allowsyou to present the same type of expense in different sections of your financial statements (forexample, personnel expenses associated with production are included in “ Gross results” whilepersonnel costs incurred for other purposes would be included in the “ Cost of goods sold” section).By grouping expenses by function (production, sales, administration), cost of sales accounting alsodefines the business transaction that each individual expense in the company results from.

n New for Release 4.6:

é Functional areas can be assigned directly to master data records, such as cost centers, internalorders, or G/L accounts.

é For objects where no functional area can be entered in the master data, you derive the functionalarea via a substitution rule.

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

• Create financial statements

• Customize the financial statement version

The project manager has asked you to review the options for financialstatement reporting in the SAP System. You have to review the financialstatements produced by the standard reporting program, RFBILA00 andconsider the extent to which you can customize the presentation usingdifferent financial statement versions.

1-1 Create financial statemtents (report RFBILA00) for your company code $&�� forthe current period and fiscal year. Use the existing financial statement version ,17.

1-2 Create your own financial statement version )6�� by copying and modifying anexisting version.

1-2-1 Copy the financial statement version ,17 to create your own version )6��and enter the description )LQDQFLDO�6WDWHPHQW�9HUVLRQ��. Use thelanguage of the country where the course is taking place as the maintenancelanguage.

1-2-2 Check whether all the G/L accounts in your chart of accounts and companycode have been correctly assigned to the financial statement items in yourfinancial statement version.

1-2-3 Create your own profit and loss item ��, (PSOR\HH�7UDLQLQJ�DQG(GXFDWLRQ under the ’Staff costs’ item.

1-2-4 Assign the account ��7UDLQLQJ�FRVWV, to the new item ’EmployeeTraining and Education’. The account will appear in this item whether it hasa debit or credit balance.

1-2-5 Reassign your financial statement items under ’Staff costs’ by moving yournew item �� to the end.

1-3 Create financial statements (report RFBILA00) for company code $&�� for thecurrent period to test your new financial statement version )6��. Also, create areport variant to simplify reporting in subsequent exercises. Assign a variant nameof 9$5�� and a description of &R&RGH�$&��FXUUHQW�SHULRG.

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• Execute and navigate a drilldown report

The cross-application drilldown reporting function can also beused to create financial statements. You will run a report providedwith the standard system to create financial statements in order toreview the functions provided by this reporting tool.

2-1 Open a new session. Create financial statements using the drilldown report$FWXDO�$FWXDO�&RPSDULVRQ�IRU�<HDU. Execute the report for your company code$&�� for the current fiscal year. Use the financial statement version that youcreated, )6�� Within the output list of the report, drill down to the line itemswhich make up the account ’Salaries - base wages’.

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• Create a profit and loss statement using cost of salesaccounting

The reporting standards for your country require profit and lossreporting using the cost of sales accounting method. You have tocreate a profit and loss statement using this method and anappropriate report.

3-1 Open a new session. Using cost of sales accounting, create a profit and lossstatement for your company code $&�� for the current fiscal year. To do this, usethe report 3URILW�DQG�ORVV�VWDWHPHQW�XVLQJ�FRVW�RI�JRRGV�VROG��*HUPDQ�WUDGH�ODZ��In the output list, navigate to the account 6DODULHV and to the functional areas ��and �� to check that this account is in a different place in the report in eachfunctional area. Close the session when you have finished viewing the report.

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1-1 &UHDWH�WKH�ILQDQFLDO�VWDWHPHQWV��5)%,/$��Menu path for report:

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Enter the following data:

Company code: $&��7DE��)XUWKHU�VHOHFWLRQVFinancial statement version: ,17Reporting year: &XUUHQW�\HDUReporting periods: )URP�FXUUHQW�SHULRG�WR�FXUUHQW�SHULRG

Execute the report�

1-2 &UHDWH�WKH�ILQDQFLDO�VWDWHPHQW�YHUVLRQ1-2-1 &RS\�ILQDQFLDO�VWDWHPHQW�YHUVLRQ�,17�

Menu path to configure financial statement version:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�$FFRXQWLQJ→�%XVLQHVV�7UDQVDFWLRQV�→�&ORVLQJ�→�'RFXPHQWLQJ�→�'HILQH)LQDQFLDO�6WDWHPHQW�9HUVLRQV

Select the line for financial statement version ,17.(GLW�→�&RS\�DV��Enter the name )6��and the description )LQDQFLDO�6WDWHPHQW�9HUVLRQ��Choose (QWHU.Save.

Double-click on the financial version you have just created to check thePDLQWHQDQFH�ODQJXDJH. If necessary, change this to the language of thecountry in which the course is being held.

Save.

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1-2-2 &KHFN�WKH�DVVLJQPHQW�RI�DFFRXQWVChoose )LQDQFLDO�VWDWHPHQW�LWHPV.Choose 6WUXFWXUH�→�&KHFNEnter your company code �$&�� and select only 1RQ�DVVLJQHG�DFFRXQWVIURP�FKDUW�RI�DFFRXQWV�IURP�FRPSDQ\�FRGH.

Choose (QWHU.When you have finished viewing the unassigned accounts, choose (QWHU toclose the dialog box and continue with the next exercise.


1-2-3 &UHDWH�SURILW�DQG�ORVV�VWDWHPHQW�LWHPVOn the &KDQJH�)LQDQFLDO�6WDWHPHQW�9HUVLRQ screen:

Drill down by clicking on the folder to the left of the item 3URILW�DQG�ORVVVWDWHPHQW.Place your cursor on 6WDII�FRVWV and choose &UHDWH�LWHPV.Enter �� for the item number and (PSOR\HH�7UDLQLQJ�DQG(GXFDWLRQ for the description.

Choose (QWHU to add the new item to the structure.


1-2-4 $VVLJQ�DFFRXQWVOn the &KDQJH�)LQDQFLDO�6WDWHPHQW�9HUVLRQ screen:

Choose $VVLJQ�DFFRXQWV.Enter �� in the )URP�DFW column and select the both the debit (D) andcredit (C) balance indicators.

Choose (QWHU.DO NOT EXIT THIS SCREEN

1-2-5 5HDVVLJQ�LWHPVOn the &KDQJH�)LQDQFLDO�6WDWHPHQW�9HUVLRQ screen:

Place the cursor on item ��Select (GLW�→�6HOHFW��(Item is highlighted)

Place the cursor on the target item, ��.

Select (GLW�→�5HDVVLJQ�Confirm the 6DPH�OHYHO setting.

Choose (QWHU.(Item is moved)

Save.

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Company code: $&��7DE��)XUWKHU�VHOHFWLRQVFinancial statement version: )6��Reporting year: &XUUHQW�\HDUPeriods: )URP�FXUUHQW�SHULRG�WR�FXUUHQW�SHULRGSelect *RWR�→�9DULDQWV�→�6DYH�DV�YDULDQW«


Variant name: 9$5��Description: &R&RGH�$&��FXUUHQW�SHULRG

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2-1 &DOO�XS�GULOOGRZQ�UHSRUWMenu path to open a new session:

6\VWHP�→�&UHDWH�VHVVLRQMenu path for report:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�,QIRUPDWLRQ�V\VWHP�→*HQHUDO�OHGJHU�UHSRUWV�→�%DODQFH�VKHHW�3URILW�DQG�ORVV�VWDWHPHQW�&DVK�IORZ�→*HQHUDO�→�$FWXDO�$FWXDO�FRPSDULVRQV�→�$FWXDO�$FWXDO�FRPSDULVRQ IRU�\HDU�


Company code: $&��FIS annual rep. struc: )6��Fiscal year: &XUUHQW�\HDU


Expand the profit and loss statement by clicking the � to the left of the�3URILW�DQGORVV�VWDWHPHQW line. Continue to expand the following:

��6WDII�FRVWV��:DJHV�DQG�VDODULHV

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Mark the line item by positioning the cursor the select row, in the column for thecurrent fiscal year.

Select *RWR�→�/LQH�LWHPVReview the line items for this account.

(Optional) Display the line items by double-clicking them. In the document display,choose 'RFXPHQW�RYHUYLHZ to view the other line items for this document.

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3-1 3URILW�DQG�ORVV�VWDWHPHQW��FRVW�RI�VDOHV�DFFRXQWLQJ�PHWKRGMenu path to open a new session:

6\VWHP�→�&UHDWH�VHVVLRQMenu path for report:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�,QIRUPDWLRQ�V\VWHP�→*HQHUDO�OHGJHU�UHSRUWV�→�%DODQFH�VKHHW�3URILW�DQG�ORVV�VWDWHPHQW�&DVK�IORZ�→*HQHUDO�→�$FWXDO�$FWXDO�FRPSDULVRQV�→�3URILW�DQG�ORVV�VWDWHPHQW�XVLQJ�FRVW�RIJRRGV�VROG��*HUPDQ�WUDGH�ODZ��


Company code: $&��Fiscal year: &XUUHQW�\HDU


Click *�/�DFFRXQW in the ’navigation’ area of the report.

Click 6HOHFWLRQ�RI�DQ\�FKDUDFWHULVWLF�YDOXH (magnifying glass to the right of *�/DFFRXQW) and scroll down to the 6DODULHV��EDVH�ZDJHV account.�Double-click toselect this account.

Click )XQFWLRQDO�DUHD in the ’navigation area’ of the report.

If IXQFWLRQDO�DUHD�� is not displayed, click 1H[W�FKDU��YDOXH (down arrow to theright of )XQFWLRQDO�DUHD) until you reach this functional area. Note that the salariescosts are displayed in the report item *HQHUDO�$GPLQLVWUDWLRQ�&RVWV.In the functional area, scroll up or down until you reach��Note that the salariescosts for this functional area are displayed in the report item 6DOHV�&RVWV.When you have finished checking the report, choose 6\VWHP�→�(QG�VHVVLRQ.

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n Periodic processing comprises those tasks in Asset Accounting that must be performed at periodicintervals. These also include tasks to be performed as part of the special valuation of fixed assets (forexample, calculating replacement values).

n Replacement values and insurable values are updated in the system with the help of index series.

n An investment grant is a subsidy that a company has received for certain asset investments. Assetsthat are eligible for such a subsidy are indicated in the asset master records with an investment grantkey. All specifications for claiming the investment grant are stored in the definition of this key. Youcan post the claim manually or in a mass procedure.

n At present only the values of one depreciation area can be automatically posted online in FinancialAccounting: Therefore, the changes to asset values (transactions) from other areas with automaticposting have to be posted periodically to the appropriate reconciliation accounts.

n If you want to plan primary costs on a cost center basis, you can periodically determine planneddepreciation and interest and pass these on to primary cost planning in Controlling.

© SAP AG AC205 4-9

SAP AG 1999

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n The SAP IM (Investment Management) component enables you to create orders/ WBS elements thatautomatically have an asset under construction assigned to them.

n During the construction phase, you post all business transactions to the order/ WBS element. Duringmonthly settlement, all items that are not settled directly to receivers in Controlling (such as costcenters) are settled directly to an asset under construction. In your monthly financial reports, capitalinvestment measures appear under assets.

n On final settlement, you settle the asset under construction to the final receivers. You enter thesereceivers in the settlement rules for the order. The asset under construction is cleared automatically atthe time of final settlement.

© SAP AG AC205 4-10

SAP AG 1999

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n The calculation and planning of depreciation, interest, and revaluation is controlled by keys in theAsset Accounting system. You can however, also control them manually using a special postingtransaction. In both cases, these planned values in Asset Accounting have to be periodically posted tothe corresponding expense and asset balance sheet accounts in the general ledger.

n This periodic posting is carried out using a batch input session. The posting session also posts thedifferent depreciation types, interest, and revaluation, in addition to writing-off and allocating specialreserves. The system does not create individual documents for each asset, only summarized postingdocuments.

n New for Release 4.6:

é Depreciation posting can now be executed directly, without the use of a batch input session.

é When you enter parameters for the depreciation run, use the field 'LUHFW�),�3RVWLQJ.

© SAP AG AC205 4-11

SAP AG 1999

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n The program for the fiscal year change displays fields for entering the new annual value for eachasset.

n The earliest you can start this program is in the last posting period of the ’old’ fiscal year.

n You have to run the fiscal year change program for your whole company code in order to be able topost into the next fiscal year.

n SAP provides you with a check report for year-end closing. It checks:

é Whether the fiscal year change has been completed for all assets

é Whether depreciation was fully posted

é Whether errors exist for any assets

n In addition, if the program finds no errors, it updates the last closed fiscal year for each depreciationarea. After you have run the program, you can no longer post into the old year.

© SAP AG AC205 4-12

SAP AG 1999


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n You maintain the GR/IR clearing account in Materials Management when the quantity of a materialdelivered and the quantity invoiced differ, and no further receipt is expected.

n We recommend maintaining the GR/IR clearing account PRQWKO\� This means that purchase ordersand therefore also accounts can be adjusted as soon after the actual transactions as possible.

n Closing operations in financial accounting also involve analyzing the GR/IR clearing account andensuring that the balance is zero (goods delivered, not invoiced/goods invoiced, not delivered:RFWERE00).

© SAP AG AC205 4-14

SAP AG 1999

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n Adjustment postings to the GR/IR clearing account are made for goods:

é That were delivered by the key date, but have not yet been invoiced

é That were invoiced by the key date but have not yet been delivered.

n Additionally, for European Union countries, you can declare the acquisition tax for goods receivedbut not yet invoiced. In this case, for the acquisition tax, a line item with the acquisition tax code andan item with a tax code (tax code 0%) are generated in the GR/IR clearing account. The amountsbalance to zero.

© SAP AG AC205 4-15

SAP AG 1999

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n For purchased materials:

é When a material is valued at standard price, it is often necessary to change the valuation price ifthere is a large difference between the moving average price (which reflects every movement ofgoods and invoice entry) and the standard price. The result of a valuation (LIFO, FIFO, Lowestvalue principle) can be the basis of the decision to change the price. You can enter a new price inthe material master record for:

- Current period

- Prior period

- Last period of the previous year�n For materials that are produced in-house, new prices can be generated from Product Cost Controlling

and transferred to the standard price field in the material master record.

n If inventory is in stock, entering D�new price in the price field of the material master�recordautomatically results in an accounting document for revaluation of the existing material.

n Note: The example above shows the postings that result from an increase in price.

© SAP AG AC205 4-16

SAP AG 1999

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n All materials�é The stock value of a material is determined at the end of the fiscal year according to the lowest

value principle. When certain conditions are fulfilled, the FIFO- (First in First Out) or LIFO- (Lastin First out) method can also be used�

n In practice, for the sake of simplicity, when periods of less than a year are closed, the values of stockaccounts are transferred unchanged. As a result, stocks (as are movements) are valuated on the basisof costs (that is, quantity x standard or moving average price).

n Individual materials:

é The commercial or tax valuations calculated for individual materials at the end of the fiscal yearcan be entered in the appropriate fields in the material master record. The total difference betweenthe closing tax-based and commercial-based values calculated at the end of the fiscal year and thecost accounting values is usually corrected as a total by way of a value adjustment posting YLDEDWFK�LQSXW�

n An example of a revaluation posting could be as follows:

é �'5��9DOXH�DGMXVWPHQW�H[SHQVHé �&5��6WRFN�YDOXH�DGMXVWPHQW

n The stock value adjustment account is assigned to the same balance sheet item as the relevantmaterial stock account�

© SAP AG AC205 4-17

SAP AG 1999

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n The SAP System provides two methods for determining the balance sheet valuation of a material:Lowest value determination according to current market prices, and lowest value determinationaccording to rate of movement/range of coverage. Both methods can be used separately (single-levelprocedure) or in combination (multi-level procedure).

n Market prices can be determined by analyzing receipts for purchase orders (goods receipts andinvoice receipts). You can also use market prices from purchasing info records, purchase orders, andcontracts.

n Materials that are slow/non-moving, or that have a wide range of coverage, can be devaluated by apercentage.

n The results of the lowest value determination can be used for creating financial statements for bothtax and commercial purposes. Material stocks can also be revaluated.

n To update the results of the lowest value determination in the material master and to create a batchinput session for revaluating material stocks, you have to run these programs in the background.

© SAP AG AC205 4-18

SAP AG 1999

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n For balance sheet purposes, stocks must be valued as accurately as possible in accordance with theprinciple of caution. The programs for lowest value determination and LIFO valuation allow you todo this. Both methods can be combined.

n Results are recorded in valuation lists and allow the accounting department to make decisions aboutrevaluating materials.

n The following abbreviations from above are:

é SV Stock value

é LV Stock value as per the lowest value principle (qty * tax/commercial price)

n Prices calculated by the revaluation programs can either be entered in the price fields of the materialmaster records (differences are then posted automatically), or can be corrected manually with anadjustment posting. In the latter case, you do not enter the new price in the price field of the materialmaster record.

© SAP AG AC205 4-19

SAP AG 1999

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n The physical inventory procedure determines the quantity of stocks to be displayed in the balancesheet. The SAP System supports the following methods�é &RQWLQXRXV�LQYHQWRU\�PHWKRG: Stocks are counted throughout the entire fiscal year. Every

material has to be physically counted at least once during the course of the year.

é 3HULRGLF�LQYHQWRU\�PHWKRG: All stocks are physically counted on the balance sheet key date.Every material has to be counted on this day. During the count the entire warehouse is blockedfrom any material movements.

é &\FOH�FRXQWLQJ PHWKRG��This also�involves a physical inventory count. The material stocks arecounted at regular intervals during the fiscal year. The interval or cycle in which a material iscounted depends on the cycle counting indicator set for the material.

n The actual quantity counted within the course of a physical inventory is entered in the materialmaster record as the new quantity for the material. The difference between the TXDQWLW\�FRXQWHG�andthe TXDQWLW\�UHFRUGHG�in the system is posted via a program run in Materials Management.If there is a reduction in stock, then the following posting is made in Financial Accounting:

é �'5��µ([SHQVH�IURP�SK\VLFDO�LQYHQWRU\�GLIIHUHQFHV¶é �&5��µ6WRFN

© SAP AG AC205 4-20

SAP AG 1999


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n Reports SAPF130D and SAPF130K create correspondence to and from your customers and vendorsto enable you to check the balance of receivables and payables.

n You can choose from the following procedures:

é Balance confirmation

é Balance notification

é Balance request

n For each company code, the reports output a checklist and an error list. You use these to check thereceipt of balance confirmations. In the error list, the report logs the errors that occurred during theevaluation.

n You can also create a results list to evaluate the replies. For example, you would include the numberof replies received and the total amount contained in the replies received.

n You can also have the system issue a selection coversheet for each report run.

n Alternatively, you can use the reports to print reminder notices for overdue balance confirmationsand queries. To do this, enter the customers concerned and the "old" issue date and reply date on theselection screen.

© SAP AG AC205 4-22

SAP AG 1999

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n See point 3:

é You must specify at least one address to which balance confirmations should be sent. Enter an ID,or leave the field blank. Depending on these entries, the report requires the corresponding ID inthe selection criterion.

n Example:

é You can use ID “blank” if you want balance confirmations to be sent to the auditor. For example,you can enter the address of the internal audit department for ID 0001 for the same company code.This ID is entered in the selection criteria of the report for balances that the internal audit isinterested in.

© SAP AG AC205 4-23

SAP AG 1999

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n Doubtful receivables are written off as an individual value adjustment (IVA) during year-endclosing. The special general ledger method is suitable for this procedure since the transaction isentered in the customer account and is also posted to a special G/L account, “Individual ValueAdjustments for Receivables”.

n Value adjustments are made if the receivable is determined to be uncollectible. An adjustment mustalso be made for tax on sales and purchases.

n The receivables are not cleared.

© SAP AG AC205 4-24

SAP AG 1999

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n With Release 4.5, you can carry out an automatic flat-rate individual value adjustment for overduereceivables.

n In Customizing for Accounts Receivable, you define the debit interest rate percentage (bad debtexpense percentage) for a valuation adjustment key and an overdue time period in days. You mustalso set up the appropriate adjustment and bad debt expense accounts for doubtful receivables in theaccount determination table.

n You assign the valuation adjustment key to the master record of any customer account that you wantto include in the flat-rate individual value adjustment posting.

n Periodically, you carry out a valuation run to calculate the bad debt expense posting for overdueitems. The valuation run produces a valuation proposal that you can manually change, if desired. Ifyou agree with the proposal, you can transfer the valuation to the general ledger to generate thepostings. The system then carries out the adjustment posting for the relevant key date and thereversal posting for the day after the key date.

© SAP AG AC205 4-25

SAP AG 1999

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� You carry out the foreign currency valuation before you create the financial statements.

� The valuation includes the following accounts and items:

• Foreign currency balance sheet accounts, that is, G/L accounts that you run in foreign currency(the balances of the G/L accounts in foreign currency are valuated)

• Open items (customers, vendors, G/L accounts) posted in foreign currency (the line items arevaluated)

� New from Release 4.6C: Report SAPF100 now valuates open items in foreign currency as well asforeign currency balance sheet accounts. This replaces the previous report RFSBEW00.

� In order to carry out a foreign currency valuation, you have to make certain settings inCustomizing:

• Check your currency Customizing (for example, you must have defined the exchange rates)

• Define your valuation methods (for example, for the lowest value principle)

• Define expense and revenue accounts for exchange rate differences from the valuation. Youmust also specify balance sheet adjustment accounts for receivables and payables accounts.

© SAP AG AC205 4-26

SAP AG 1999

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n You make the general settings for currencies in Customizing. You should check the followingsettings:

• &XUUHQF\�NH\� Generally, you can use currency keys as they are delivered by SAP.

• ([FKDQJH�UDWH�W\SHV� You use the exchange rate type to store exchange rates for differentpurposes on the same date in the system (see slide). If no exchange rate is entered in thedocument, the system uses an exchange rate type to read the exchange rate table. The systemsearches for an entry with exchange rate type "M" first. This exchange rate type must be definedin the system. You can define other exchange rate types and use them for valuation purposes.

• Definition of WUDQVODWLRQ�UDWLRV� Here you define the relationship of currencies to each other.There is also a column with the heading "Alternative exchange rate type". You use alternativeexchange rate types to process currency translations for specific combinations of currencies froma specific date using a different exchange rate type. ([DPSOH��From 1/1/1999, you can use aspecial exchange rate type (for which exchange rates have been fixed) as alternative exchangerate type for EMU currencies. This derivation enables you to deal with currencies from membersof the European Monetary Union separately.

• You maintain the H[FKDQJH�UDWHV in the relevant tables for the currency combinations required.

© SAP AG AC205 4-27

SAP AG 1999

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Valuation procedure

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Minimum difference

Determine rate type from account balance

Determine rate type from invoice reference

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n You can define different valuation methods for valuing foreign currency.

n For each valuation method, you have to define the following:

é Parameters for the valuation procedure

é Parameters for exchange rate determination.

n You can use different rate types for determining the exchange rate.

n Balance valuation

é Only relevant when using strictest or lowest valuation principle. Example: Valuation of the openitems of customer accounts.If credit items are to be valuated, you must select this indicator. Otherwise, only debit items arevaluated.

n Minimum difference: Exchange rate differences can also arise for fixed or hedged exchange rates asa result of rounding. If you specify an absolute amount, exchange rate differences up to this amountcan be suppressed. The specification always refers to the smallest unit of currency.

© SAP AG AC205 4-28

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n The above accounts show the posting transactions when valuing items in foreign currency withoutupdating the valuation difference in the document line item.

n In the period when the valuation is performed (as defined by the key date), a posting is made toadjust the overall receivables balance for the change in exchange rates. This posting is reversed inthe next period to bring the balances back to the original position. A subsequent valuation orpayment clearing is then based on the original posting.

n The adjustment posting is carried out on the key date as usual, and then reversed on the followingday. The user can however define another posting date.

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n The accounts above show the resulting posting transactions when you value open items in foreigncurrency with an update of the valuation difference in the document line item.

n The check box ”Balance sheet preparation valuation” in program SAPF100 determines whether ornot open items are to be updated.

n If you value a line item, the SAP System stores the valuation difference in the line item. The systemthen uses this valuation during payment clearing or for subsequent valuations.

n Exchange rate differences that are not realized as valuation differences during payment clearing areposted as an exchange rate translation (see example above). You specify how the exchange ratetranslation is posted for each company code. This is only relevant in certain countries.

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n This slide provides an example of the valuation postings that would result as the value of an openitem changes from period to period, depending on whether the lowest value principle or strict lowestvalue principle method is selected.

© SAP AG AC205 4-31

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n New from Release 4.6C: You can carry out a valuation of foreign currency balance sheet accountsusing report SAPF100. Use the 6HOHFWLRQV�tab to choose the foreign currency balance sheet accounts.

n Depending on the valuation method used and the balance of the foreign currency balance sheetaccount, you may end up devaluing or revaluing your accounts. You can execute the valuation runwith the same selection criteria as many times as you like.

n If new transactions have been posted to the account since the last valuation run, these are valuatedduring the current run.

© SAP AG AC205 4-32

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n To carry out foreign currency valuations in accounts managed on an open item basis, you defineaccount entries for valuated exchange rate gains and losses for each reconciliation account insubledger accounts.

n The system posts the account entries for realized exchange rate differences in foreign currencyduring open item clearing.

n Exchange rate differences that are not realized as valuation differences during payment clearing areposted as an exchange rate translation. For each company code, you define whether the translationshould be posted. This is only relevant in certain countries.

© SAP AG AC205 4-33

SAP AG 1999

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n Foreign currency accounts are valuated by balance.

n Exchange rate differences in foreign currency balance sheet accounts are posted to various gains andlosses accounts based on the exchange rate difference key that you enter in the G/L account masterrecord.

n You can define these keys in Customizing.

© SAP AG AC205 4-34

SAP AG 1999

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n Before you can create financial statements, you have to group your receivables and payablesaccording to remaining life so that they are correctly displayed in the financial statements. To dothis, you have to make adjustment postings.

n You can use report SAPF101 to regroup and sort the receivables and payables; it has the followingfunctions:

• It sorts receivables and payables according to remaining life and carries out the transfer postingsrequired.

• It carries out the adjustment postings required (for example, for changed reconciliation accounts)

• You can use report SAPF101 to determine where transfer postings are required. When you definethe sort method in Customizing, you can select the cases where receivables and payables should beregrouped.

© SAP AG AC205 4-35

SAP AG 1999

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n The balance of an account determines whether the system displays it as a receivable or payable.

n Receivables and payables are displayed separately according to remaining life.

n In order to have the system generate transfer postings when you start report SAPF101, you have tomake the relevant selections for the sort methods used in Customizing.

© SAP AG AC205 4-36

SAP AG 1999

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n 6FHQDULR� Your company code has receivables from and payables to a business partner that:

é Is a customer as well as a vendor

é Is an affiliated company (for example, another company code in your group)

n 1RQ�6$3�V\VWHPé In the general control data in the customer and vendor master data, define the same company ID in

the field 7UDGLQJ�SDUWQHU.é We recommend that you define an alternative reconciliation account in the master data

(receivables from, payables to affiliated companies).

In Customizing, you should assign the adjustment accounts based on these special reconciliationaccounts.

n 6$3)�� Use the tab 2WKHU, and the field 3DUWQHU�JURXSLQJ to define whether receivables andpayables should be displayed under receivables if there is a debit balance, or under payables if thereis a credit balance. The items are also sorted according to remaining life.

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n You can change the reconciliation account in the customer/vendor master record during a fiscal year.

n The report for performing this change displays all the receivables at the balance sheet key date usingthe new reconciliation account. The checkbox concerned is in report SAPF101, tab 2WKHU�

© SAP AG AC205 4-38

SAP AG 1999


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n To ensure that expenses are posted to the correct period, you can enter accrual/deferral documents,and then reverse them in a later step (collective processing). The reversal date (flag) in that documentis then regarded as the posting date of the reversal document. If you need to enter accruals/deferralsoften, you can use the recurring entry program.

© SAP AG AC205 4-40

SAP AG 1999

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n The monthly rent is 500:

é Prepayment of rent on 12/1Posting: Debit Rent, credit Bank 1500

é Accrual/deferral posting on 12/31Debit accrual, credit rent 1000

é Reversal posting on 01/01Debit rent, credit accrual 1000

n When you enter the accrual/deferral document, you have to enter a reversal reason. The reason isnoted in the document that is reversed. You can then see from this field why a particular documentwas reversed.

n The reversal reason also defines whether:

é The reversal document can have a different posting date

é The reversal document can be comprised of negative postings

© SAP AG AC205 4-41

SAP AG 1999

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• Change the fiscal year in Asset Accounting in test mode

• Post depreciation

• Explain the year-end closing operations in Asset Accounting

In preparation for year-end closing, you need to review the closingactivities for Asset Accounting.

For month-end closing, you need to process a depreciation run to recorddepreciation expense for the current period and post the results to theGeneral Ledger.

1-1 Execute the ‘Fiscal Year Change’ program for your company code $&��,1�7(6702'(��Check the documentation that is displayed.

If you receive a ‘Limitation in online’ message, click on ‘Yes’ tocontinue processing

1-2 (Optional exercise) Process an unplanned depreciation run for your company codefor the current period. Check the effects of this closing process on your financialstatements from the general ledger.

1-2-1 Check the financial statements (RFBILA00) before posting depreciation,using the report variant 9$5�� that you created earlier��At this time, youwill see only the asset acquisition balance.

1-2-2 In a second session, process an unplanned depreciation run for the currentperiod in your company code $&��. Carry out an update run (deselect�7HVWUXQ) and use '(35�� for your batch input session name to make it easierto identify. Use printer LP01.

Remember that you must process an update depreciation run in thebackground. Choose immediate processing.

© SAP AG AC205 4-43

1-2-3 Process the resulting batch input session (errors only) to generate theposting to the General Ledger. Processing is complete when you receive themessage ’Batch input processing completed’.

1-2-4 Return to your original session to recreate the financial statements. At thistime, you will see the depreciation posting in the balance sheet (accumulateddepreciation) and in the P&L (ordinary depreciation).

1-3 Answer the following questions about year-end closing activities in AssetAccounting.

1-3-1 Name the year-end activity that has to be performed within FI-AA in orderto be able to post to asset accounts in the new fiscal year. When should thisactivity be performed?

1-3-2 Which two activities in FI-AA have to be performed in order to close theprevious year?

© SAP AG AC205 4-44

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• Execute the lowest value determination for a material and post the priceadjustment

You will also revalue materials at the end of the year using the lowestvalue determination method. Check the effects in Materials Managementand Financial Accounting.

2-1 Determine the lowest value for your material 7�$&�� and then revalue it.

2-1-1 Check the inventory balances in the financial statements (RFBILA00)before posting the material revaluation from the lowest value determination.Use the report variant 9$5�� that you created earlier�

2-1-2 In a second session, check the current material price and value for material7�$&�� in plant $&��. Make a note of the values for the materialstandard price, total stock (quantity), total value, and previous price from the$FFRXQWLQJ�� view of the material master record.

2-1-3 Create a purchase order for �� units of raw material 7�$&�� at a costof � UNI for plant $&��from vendor 7�)��$��. Use purchasingorganization 3XUFKDVH�2UJ�$&��, purchasing group 0U��%HFNHU��,and company code $&�� Make a note of the purchase order number.

2-1-4 You receive the material from your purchase order and include it in theinventory for plant $&��. Use movement type �� for this transaction, andstorage location �� for material T-AC205-##�

2-1-5 Display the accounting document generated for the goods receipt in theprevious step. Note that the value of the material posted to the inventoryaccount is the goods receipt quantity multiplied by the current standard priceof the material. The difference between the standard price and purchaseprice is posted to an expense account (revenue account in our example).

© SAP AG AC205 4-45

2-1-6 Return to your original session to recreate the financial statements. Theincrease in stock from the goods receipt is reflected in the inventory accountbalance.

2-1-7 Determine the lowest value for your material 7�$&�� in your companycode $&��. Use the FXUUHQW�GDWH as the key date, using the UHFHLSW andRUGHU�SULFHV to determine market prices. In this case, you define that theresults should be updated to the database. The material master record is thusupdated with the lowest of standard price or market prices, and the materialis revalued in the inventory.

2-1-8 Display the material stock value ($FFRXQWLQJ�� view in the material master)for your material 7�$&�� in plant $&��in MM again to see the resultof the revaluation. Make a note of the values for the material standard price,total stock (quantity), total value, and previous price.

Standard price: _____________________

Total stock: _____________________

Total value: _____________________

Previous price: _____________________

2-1-9 Return to your original session to recreate the financial statements. On thebalance sheet, the inventory account for your material now reflects thecurrent valuation. The difference between this value and the original value isreflected in the P&L statement in the ’Expense from revaluation of ownmaterials’ account.

© SAP AG AC205 4-46

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• Describe the GR/IR clearing account analysis function

• Analyze the GR/IR clearing account

Your manager wants to know what is required to bring the GR/IRclearing account balance to zero for year-end reporting. You should nowcarry out the analysis.

Note: To carry out this exercise, you need the result from exercise 2-2-4 (post goods receipt).

3-1 The GR/IR clearing account has to be analyzed and its balance reduced to zero atthe balance sheet key date. Check the financial statements to see what balance isshown for the GR/IR clearing account ��.

3-2 Which program analyzes your GR/IR accounts, and what do you have to do inCustomizing in order to enable the program to operate properly? Check the entriesin Customizing.

3-3 Run the report for analyzing the GR/IR clearing account in your company code$&�� Analyze account �� using the end of the current month as the key date.Create a batch input session and then process it.

3-4 Return to the session with the financial statements (RFBILA00) to check how theregrouped accounts are displayed in the financial statements using the end of thecurrent month as key date.

© SAP AG AC205 4-47

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• Create a balance confirmation for your customer

• Valuate your foreign currency open items for your customer

• Regroup receivables

You need to perform closing procedures for payables and receivables.For the counting/checking step, you will create a balance confirmation toverify your customer account balance. To ensure correct local currencyvaluation, you need to revalue foreign currency open items. You canchoose between the ZLWK and ZLWKRXW XSGDWH valuation approaches.

To ensure that receivables are displayed correctly in the financialstatements, you run the regrouping program to split receivablesaccording to remaining life.

4-1 Create a balance confirmation for your customer 7�)��$�� in your company code$&��4-1-1 Check the &RPPXQLFDWLRQ�ODQJXDJH in the customer master record. For

customer 7�)��$�� in company code $&��, on the $GGUHVV tab, changethe communication language to the language of the country where thecourse is being held. This ensures that the balance confirmation is created inthe appropriate language.

If the balance confirmation forms have not been set up in SAPScriptin the course language, the output will default back to German.

4-1-2 Create a balance confirmation for your customer in your company code.

© SAP AG AC205 4-48

4-2 Valuate open items in foreign currency ZLWK�XSGDWH of the line item

Post an outgoing invoice in foreign currency to your customer 7�)��$��,specifying a high exchange rate (see course instructor’s specifications).

4-2-1 Check the financial statements (RFBILA00) for ’Accounts Receivable’before posting the foreign currency open item revaluation. Use the reportvariant 9$5�� that you created earlier�

4-2-2 In another session, execute the foreign currency valuation program first intest mode in order to see what the valuation difference is on the last day ofthe current period. Run the program for your company code $&��,valuation method '(02, and customer 7�)��$��

Be sure to specify your company code!

4-2-3 Execute the foreign currency valuation program in XSGDWH�PRGH in order topost your valuation difference. Run the program for your company code$&��, valuation method '(02, and customer 7�)��$��. To make this aproduction run with update, select %DO��VKHHW�SUHSDUDWLRQ�YDOXDWQ.

4-2-4 Display the valuation difference that has been recorded for your foreigncurrency open item (currency GBP).

If necessary, change the layout of the line item display sothat you can see the document currency.

4-2-5 Return to your original session to recreate the financial statements. On thebalance sheet, the foreign currency revaluation has been posted to thereceivables adjustment account, reducing the total receivables. Thedifference between this value and the original value is reflected on the P&Lin the ’Expense from currency revaluation’ account.

4-3 Regroup receivables with a maturity date greater than one year in the future.

4-3-1 Check the financial statements (RFBILA00) for ’Accounts Receivable’before regrouping. All receivables are currently shown as short-term (duewithin one year). Use the report variant 9$5�� that you created earlier�

4-3-2 In another session, display the open items for your customer 7�)��$�� incompany code $&�� that are due in two years . In the line item display,choose the 7HUPV�RI�SD\PHQW display variant.

© SAP AG AC205 4-49

4-3-3 Carry out an update run of the program for regrouping receivables andpayables for your customer 7�)��$�� in your company code $&��. Enterthe ODVW�GD\�RI�WKH�SHULRG as the key date for the financial statements, anduse the standard 6$3 sort method.

The program then generates a batch input session with the regroupingpostings. On the report selection screen, change the batch input sessionname to 5(*5283�� to make your session easier to identify.

Be sure to specify your company code!

4-3-4 Process your batch input session 5(*5283�� (errors only) to generate theposting to the General Ledger. Processing is complete when you receive themessage ’Batch input processing completed’.

If you forgot to change the name of your batch input session,the default name is the program name, SAPF101. To identifyYOUR session, look for your user ID in the &UHDWHG column.

4-3-5 Return to your original session to recreate the financial statements. On thebalance sheet, the $FFRXQWV�5HFHLYDEOH�'XH�,Q�2QH�<HDU item has beenreduced by the credit posting to the adjustment account. The debit from thisposting can be seen in the $FFRXQWV�5HFHLYDEOH�1RW�'XH�:LWKLQ�2QH�<HDUsection of the balance sheet.

4-3-6 (Optional) Now create the financial statements for the QH[W�period. Since theadjustment posting is automatically reversed on the key date + 1, thebalance sheet is returned to its original position when we run it for the nextperiod.

© SAP AG AC205 4-50

8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��$FFUXDOV�GHIHUUDOV�SRVWLQJV


• Accrue and reverse expenses for legal fees

• Identify the benefits of using the Accrual/Deferral Postingtransaction

The Accounting department has been notified that about half ofthe work on a lawsuit has been completed, and the legal fees thathave been earned but not yet billed amount to 75,000 UNI. Theinvoice for the entire project is expected in the coming period.

5-1 Process the accrual and reversal transactions for the legal fees.

5-1-1 Accrue �� UNI as ’Legal Social Expenses’ (account ��) for thecurrent period using the FXUUHQW�GDWH with the offseting posting to ’OtherAccruals’ (account ��).

5-1-2 Post the reversal.

5-1-3 Review the balance sheet/profit and loss statement (RFBILA00) to see theaccural to the Legal Social Expenses account (440000) for the currentperiod. Use the report variant 9$5�� that you created earlier�

5-1-4 Now create the financial statements for the QH[W�period to see the effect ofthe reversal.

5-2 Name at least one advantage for using the function ’Accrual/deferral postings’instead of posting accruals/deferrals with a ’normal GL posting’.

© SAP AG AC205 4-51

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8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��)L[HG�$VVHWV

1-1 &DUU\�RXW�WKH�ILVFDO�\HDU�FKDQJH�LQ�WHVW�PRGH

Menu path for fiscal year change:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→)LVFDO�\HDU�FKDQJH


Company code: $&��New fiscal year: &XUUHQW�\HDU��Test run: 6HOHFW

Execute the report�If you receive a ‘Limitation in online’ message, click on‘Yes’ to continue processing

After you have checked the report, return to the main menu.

1-2 8QSODQQHG�GHSUHFLDWLRQ�UXQ1-2-1 &DOO�XS�WKH�UHSRUW��5)%,/$��

Menu path for report:

,QIRUPDWLRQ�V\VWHPV�→�$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDOOHGJHU�→ %DODQFH�VKHHW

Select a variant:

*RWR�→�9DULDQWV�→�*HWEnter 9$5��Choose ([HFXWH to select the variant.

Execute the report�After you have checked the report, return to the %DODQFH�6KHHW�3�/6WDWHPHQW screen.

© SAP AG AC205 4-52

1-2-2 &DUU\�RXW�XQSODQQHG�GHSUHFLDWLRQ�UXQ

Remember that you must process an update depreciation runin the background. Choose immediate processing.

Menu path to open a new session:

6\VWHP��!�&UHDWH�VHVVLRQ

Menu path for depreciation program:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�)L[HG�DVVHWV�→�3HULRGLFSURFHVVLQJ�→�'HSUHFLDWLRQ�UXQ�→�([HFXWH


Company code: $&��Fiscal year: &XUUHQW�\HDUPosting period: &XUUHQW�SHULRGSelect 8QSODQQHG�SRVWLQJ�UXQ�De-select 7HVW�UXQ�Change ’Session name’ to '(35��Select 3URJUDP�→�([HFXWH�LQ�EDFNJURXQG.

Use printer LP01.

Choose (QWHU.Choose start time: ,PPHGLDWH�Save.

1-2-3 3URFHVV�EDWFK�LQSXW�VHVVLRQMenu path for batch input session:

6\VWHP�→�6HUYLFHV�→�%DWFK�LQSXW�→�6HVVLRQV

Select your session and choose 3URFHVV.Select (UURUV�RQO\ and choose 3URFHVV.Choose ([LW to confirm the ’Batch input processing completed’ message.

1-2-4 &UHDWH�ILQDQFLDO�VWDWHPHQWV��5)%,/$��From the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.

© SAP AG AC205 4-53

1-3 Questions on the year-end closing activities in Asset Accounting

1-3-1 Name the year-end activity that has to be performed within FI-AA in orderto be able to post to asset accounts in the new fiscal year. When should thisactivity be performed?

7KH�SURJUDP�IRU�WKH�ILVFDO�\HDU�FKDQJH�GLVSOD\V�ILHOGV�IRU�HQWHULQJ�WKHQHZ�DQQXDO�YDOXH�IRU�HDFK�DVVHW��7KH�HDUOLHVW�\RX�FDQ�VWDUW�WKLV�SURJUDPLV�LQ�WKH�ODVW�SRVWLQJ�SHULRG�RI�WKH�ROG�ILVFDO�\HDU�

1-3-2 Which two activities in FI-AA have to be performed in order to close theprevious year?

)LUVW��WKH�GHSUHFLDWLRQ�UXQ�FRPSOHWHV�DOO�RI�WKH�GHSUHFLDWLRQ�FRQFHUQLQJWKH�ROG�\HDU�6HFRQGO\��WKH�\HDU�HQG�FORVLQJ�SURJUDP�FKHFNV�WR�VHH�WKDW�$$�LVWHFKQLFDOO\�FRUUHFW��$GGLWLRQDOO\��RQFH�WKLV�SURJUDP�LV�H[HFXWHG��DQHQWU\�LV�PDGH�LQ�D�WDEOH�ZKLFK�GHQRWHV�WKDW�WKH�ROG�\HDU�KDV�EHHQFORVHG�DQG�WKHUHIRUH�FDQ�QR�ORQJHU�EH�SRVWHG�WR�

© SAP AG AC205 4-54

8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��&XUUHQW�$VVHWV

2-1 /RZHVW�YDOXH�GHWHUPLQDWLRQ�IRU�PDWHULDO�7�$&��2-1-1 &KHFN�PDWHULDO�VWRFN�DFFRXQWV



Select a variant:



After you have checked the report, return to the %DODQFH�6KHHW�3�/6WDWHPHQW screen.

2-1-2 &KHFN�PDWHULDO�SULFH�IRU�PDWHULDO�7�$&��Menu path to open a new session:

6\VWHP�→�&UHDWH�VHVVLRQ

Menu path to display material stock value:

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→�0DWHULDO�PDVWHU�→�0DWHULDO�→'LVSOD\�→�'LVSOD\�FXUUHQWEnter 7�$&�� in the 0DWHULDO field.

Choose (QWHU.Select the $FFRXQWLQJ�� view�Choose (QWHU.Enter $&�� in the 3ODQW field.

Choose (QWHU.Check the current values for the relevant fields.

Return to the main menu.

© SAP AG AC205 4-55

2-1-3 &UHDWH�SXUFKDVH�RUGHUMenu path to create a purchase order:

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→�3XUFKDVLQJ�→�3XUFKDVH�RUGHU�→&UHDWH�→�9HQGRU�VXSSO\LQJ�SODQW�NQRZQ


Vendor: 7�)��$��Doc. date: 7KH�FXUUHQW�GDWH�PLQXV��ZHHNV

Enter the following information on the tab 2UJ��GDWD �LFRQ��+HDGHU�:Purchasing org.: $&��Purch. group: ��0U��%HFNHU�Company code: $&��WUDLQLQJ�FRXUVH�FRPSDQ\�FRGH��Click on ,WHP�RYHUYLHZ (if this is not already open).

In the first line item, enter the following data:

Material: 7�$&��Delivery date: &XUUHQW�GDWHPO quantity: ��Net price: �Plant: $&��Save. Make a note of the purchase order number.


2-1-4 3RVW�JRRGV�UHFHLSWMenu path for goods receipt:

/RJLVWLFV�→�0DWHULDOV�0DQDJHPHQW�→�3XUFKDVLQJ�→�3XUFKDVH�RUGHU�→)ROORZ�RQ�IXQFWLRQV�→�*RRGV�UHFHLSW


Purchase order: <RXU�SXUFKDVH�RUGHU�IURP�WKH�SUHYLRXV�VWHS(QWHUIn the detailed data area, click on the :N tab.

Storage location: ��Choose (QWHU.

Select the indicator ,WHP�RN.

Save.

Make a note of the document number.


© SAP AG AC205 4-56

2-1-5 'LVSOD\�DFFRXQWLQJ�GRFXPHQWGoods receipt: Click on the LQSXW�KHOS and choose:�'LVSOD\Enter the PDWHULDO�GRFXPHQW�QXPEHU that you noted (if this is notproposed).

Choose (QWHU.In the document header, click on the tab 'RFXPHQW�LQIR.

Choose $FFRXQWLQJ�GRFV«Choose $FFRXQWLQJ�GRFXPHQW.Check the postings generated by the goods receipt


2-1-6 &UHDWH�ILQDQFLDO�VWDWHPHQWV�WR�FKHFN�WKH�LQFUHDVH�LQ�VWRFN�DV�D�UHVXOW�RIWKH�JRRGV�UHFHLSWFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


2-1-7 /RZHVW�YDOXH�GHWHUPLQDWLRQMenu path for lowest value determination:

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→�9DOXDWLRQ�→�%DODQFH�VKHHWYDOXDWLRQ�→�'HWHULQDWLRQ�RI�ORZHVW�YDOXH�→�0DUNHW�SULFHV


Company code: $&��Key date: &XUUHQW�GDWHMaterial: 7�$&��Choose 0DUNHW�SULFH.

De-select all options except 5HFHLSW�SULFHV�and�2UGHU�SULFHV.Choose (QWHU.Select 'DWDEDVH�XSGDWH.

Choose &KDQJH�PDWHULDO�SULFHV.Select 'LUHFW�XSGDWH.

Choose (QWHU.Execute the program�The system displays a list of the price changes.


© SAP AG AC205 4-57

2-1-8 'LVSOD\�PDWHULDO�PDVWHU�IRU�7�$&��Menu path to display material stock value:

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→�0DWHULDO�PDVWHU�→�0DWHULDO�→'LVSOD\�→�'LVSOD\�FXUUHQW

Enter 7�$&�� in the 0DWHULDO field.

Choose (QWHU.Select the $FFRXQWLQJ�� view�Choose (QWHU.Enter $&�� in the 3ODQW field.

Choose (QWHU.Check the current values for the relevant fields.

Standard price: _____________________

Total stock: _____________________

Total value: _____________________

Previous price: _____________________

2-1-9 &UHDWH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


© SAP AG AC205 4-58

8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��$QDO\VLV�RI�WKH�*5�,5�&OHDULQJ�$FFRXQW

3-1 5XQ�5)%,/$��WR�FKHFN�WKH�EDODQFH�RI�WKH�*5�,5�FOHDULQJ�DFFRXQWMenu path for report:


Select a variant:

*RWR�→�9DULDQWV�→�*HW

Enter 9$5��Choose ([HFXWH to select the variant.


After you have checked the report, return to the %DODQFH�6KHHW�3�/�6WDWHPHQWscreen.

3-2 Which program analyzes your GR/IR accounts, and what do you have to do inCustomizing in order to enable the program to operate properly? Check the entriesin Customizing.

3URJUDP�5):(5(��DQDO\VHV�WKH�*5�,5�FOHDULQJ�DFFRXQW��,Q�RUGHU�WR�SRVW�WRWKH�DFFRXQWV�JRRGV�GHOLYHUHG��EXW�QRW�LQYRLFHG�DQG�JRRGV�LQYRLFHG�EXW�QRW�\HWGHOLYHUHG��\RX�KDYH�WR�DVVLJQ�WKHVH�DFFRXQWV�WR�WKH�WUDQVDFWLRQ�NH\V�%1*�DQG*1%�LQ�WKH�,0*��

Menu path for account determination for GR/IR clearing adjustment accounts:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO�/HGJHU�$FFRXQWLQJ�→%XVLQHVV�7UDQVDFWLRQV�→�&ORVLQJ�→�5HJURXSLQJ�→�'HILQH�$GMXVWPHQW�$FRXQWVIRU�*5�,5�&OHDULQJ

© SAP AG AC205 4-59

3-3 5XQ�UHSRUW�5):(5(��IRU�\RXU�FRPSDQ\�FRGH�$&��

Menu path for analysis of the GR/IR clearing account:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HJURXS�→�*5�,5�FOHDULQJ


G/L account: ��Company code: $&��7DE��3DUDPHWHUVKey date: (QG�RI�FXUUHQW�PRQWKGR/IR clearing: 6HOHFW7DE��3RVWLQJVCreate postings: 6HOHFWPosting date: (QG�RI�FXUUHQW�PRQWKDocument type: 6$Reversal posting date: (QG�RI�FXUUHQW�PRQWK��GD\

Execute.

The system displays a list of all the accounts it analyzed.

Click on the button 3RVWLQJV to check what data was generated.

Menu path for processing the batch input session:

6\VWHP�→�6HUYLFHV�→�%DWFK�LQSXW�→�6HVVLRQVSelct the relevant session.

Execute.

3-4 &UHDWH�WKH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.

© SAP AG AC205 4-60

8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��5HFHLYDEOHV��3D\DEOHV

4-1 %DODQFH�FRQILUPDWLRQ�IRU�\RXU�FXVWRPHU�7�)��$��LQ�\RXU�FRPSDQ\�FRGH$&��

4-1-1 &RPPXQLFDWLRQ�ODQJXDJH�IRU�\RXU�FXVWRPHUMenu path to change customer master record:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�ΜDVWHUUHFRUGV�→�&KDQJH


Customer: 7�)��$��Company code: $&��

7DE��$GGUHVVScroll down to the field group &RPPXQLFDWLRQ��Field /DQJXDJHChange the language to the course language.

Save.


4-1-2 %DODQFH�FRQILUPDWLRQMenu path to print balance confirmations:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�&KHFN�FRXQW�→�%DODQFH�FRQILUPDWLRQ�3ULQW

© SAP AG AC205 4-61


Customer: 7�)��$��7DE��*HQHUDO�VHOHFWLRQVCompany code: $&��Reconciliation key date: &XUUHQW�GDWH7DE��)XUWKHU�VHOHFWLRQVIndividual customers: ;7DE��2XWSXW�FRQWUROCorrespondence sorting: 6RUW�E\�DFFRXQW�QXPEHULine item sorting: 'RFXPHQW�GDWH��UHIHUHQFH�GRF�QR�Date of issue: &XUUHQW�GDWH

Use printer /3��.

Printer for form set

Printer for check list

Printer for results table

Printer for error list

Printer for selections

Execute the program�Scroll up or down to view the information on the displayed page. Pagedown to view the other report pages.


4-2 )RUHLJQ�FXUUHQF\�YDOXDWLRQ�ZLWK�XSGDWH4-2-1 )LQDQFLDO�VWDWHPHQWV��5)%,/$��



Select a variant:




© SAP AG AC205 4-62

4-2-2 Foreign currency valuation (test run)



Menu path for valuation of open items in foreign currency:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�9DOXDWH�→�2SHQ�LWHPV�LQ�IRUHLJQ�FXUUHQF\


Company code: $&��Evaluation key date: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGValuation method: '(026HOHFWLRQV�WDE�Valuate customer open items: 6HOHFWCustomer: 7�)��$��

Execute the program�

Check the results. Click on the 3RVWLQJV button to display the proposedpostings.

Return to the selection criteria for the foreign currency valuation.

4-2-3 )RUHLJQ�FXUUHQF\�YDOXDWLRQ��XSGDWH�UXQ�

Menu path for valuation of open items in foreign currency:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�9DOXDWH�→�2SHQ�LWHPV�LQ�IRUHLJQ�FXUUHQF\


Company code: $&��Evaluation key date: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGValuation method: '(027DE��3RVWLQJVBal. sheet preparation valuatn: ;Create postings: ;6HOHFWLRQV�WDE�Valuate customer open items: 6HOHFWCustomer: 7�)��$��

Execute the program�Return to the main menu.

© SAP AG AC205 4-63

4-2-4 9DOXDWLRQ�GLIIHUHQFH

Menu path to display customer open items:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�$FFRXQW→�'LVSOD\�FKDQJH�OLQH�LWHPV


Customer account: 7�)��$��Company code: $&��Execute.

Menu path to change the layout (display variant):

6HWWLQJV�→�'LVSOD\�YDULDQW→�&XUUHQWSelect the document currency from the list on the right and accept thesettings. You then return to the line item display.

Double-click the open item with FXUUHQF\�*%3.

Choose 0RUH�GDWD.

Note the 9DOXDWLRQ�GLII. field.

Return to your first session.

4-2-5 &UHDWH�ILQDQFLDO�VWDWHPHQWV��5)%,/$��From the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


4-3 5HJURXS�UHFHLYDEOHV�ZLWK�D�UHPDLQLQJ�WHUP�JUHDWHU�WKDQ�RQH�\HDU�LQ�WKHIXWXUH�4-3-1 &UHDWH�ILQDQFLDO�VWDWHPHQWV



Select a variant:




© SAP AG AC205 4-64

4-3-2 'LVSOD\�GXH�LWHPV�IURP�FXVWRPHU�7�)��$��

Menu path to display customer open items:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�$FFRXQW→�'LVSOD\�FKDQJH�OLQH�LWHPV


Customer account: 7�)��$��Company code: $&��Execute.

Choose 6HWWLQJV�→�'LVSOD\�YDULDQW�→�&KRRVH�Double-click the 7HUPV�RI�SD\PHQW variant.

Note the document with a payment date two years in the future.


4-3-3 5HJURXS�UHFHLYDEOHVMenu path to regroup receivables:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�UHFHLYDEOH�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�5HJURXS�→�5HFHLYDEOHV�SD\DEOHV


Company code: $&��Balance sheet key date: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGSort method: 6$37DE��3RVWLQJVCarry out postings: ;Batch input session name:5(*5283��Choose the 6HOHFWLRQV�tab.Press (QWHU to ignore document type warning message.


Account type: '��FXVWRPHU�Customer: 7�)��$��


From the report screen, click 3RVWLQJV to view the transactions that havebeen generated. Return to the report.

On the report screen, click 0HVVDJHV to view the batch input sessioninformation.

© SAP AG AC205 4-65

4-3-4 3URFHVV�EDWFK�LQSXW�VHVVLRQMenu path for batch input session:


Select your session and choose 3URFHVV.Select (UURUV�RQO\ and choose 3URFHVV.Choose ([LW to confirm the ’Batch input processing completed’ message.

4-3-5 &UHDWH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


4-3-6 �2SWLRQDO��&UHDWH�WKH�ILQDQFLDO�VWDWHPHQWV�IRU�WKH�QH[W�SHULRG.

On the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, enter the following:

Reporting period:� &XUUHQW�SHULRG��WR�&XUUHQW�SHULRG��Execute the report again.

After you have checked the results, return to the main menu.

© SAP AG AC205 4-66

8QLW��$VVHWV�DQG�/LDELOLWLHV7RSLF��$FFUXDOV�GHIHUUDOV�SRVWLQJV

4-1 $FFUXDOV�GHIHUUDOV�SRVWLQJV�DQG�UHYHUVDO�SRVWLQJV

4-1-1 $FFUXDO�GHIHUUDOMenu path for accrual/deferral posting:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�9DOXDWH�→�(QWHU�DFFUXDO�GHIHUUDO�GRF�


Doc. date: &XUUHQW�GDWHDocument type: 6$Company code: $&��Currency: 81,Reversal reason: ��$FFUXDO�Reversal date: )LUVW�GD\�RI�QH[W�SHULRGPstKy: ��Account: ��Choose (QWHU.Enter the following data:

Amount: ��Cost center: 7�$��$��PstKy: ��Account: ��Choose (QWHU.Enter the following data:

Amount: Tax code: �,Text: /HJDO�IHHV�FDVH��Choose 3RVW.

© SAP AG AC205 4-67

4-1-2 5HYHUVH�SRVWLQJMenu path for accrual/deferral posting:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�9DOXDWH�→�5HYHUVH�DFFUXDO�GHIHUUDO�GRFXPHQW


Company code: $&��Fiscal year: &XUUHQW�\HDUPosting date: )LUVW�GD\�RI�WKH�FXUUHQW�SHULRGTo: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGTest run: 'HVHOHFWExecute the program�

4-1-3 &UHDWH�ILQDQFLDO�VWDWHPHQWV��5)%,/$��Menu path for report:


Select a variant:


Execute the report�After you have checked the report, return to the %DODQFH�6KHHW�3�/6WDWHPHQW�screen.

4-1-4 &UHDWH�WKH�ILQDQFLDO�VWDWHPHQWV�IRU�WKH�QH[W�SHULRG�On the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, enter the following:

Reporting period:� &XUUHQW�SHULRG��WR�&XUUHQW�SHULRG��Execute the report again.


4-2 Name at least one advantage for using the function ’Accrual/deferralpostings’ instead of posting accruals/deferrals with a ’normal GL posting’.

�� 3RVWLQJ�ZLWK�WKLV�WUDQVDFWLRQ�HQVXUHV�WKDW�\RX�ZLOO�QRW�IRUJHW�DGRFXPHQW�WKDW�LV�VXSSRVHG�WR�EH�UHYHUVHG��$OO�GRFXPHQWV�DUHUHYHUVHG�LQ�RQH�VWHS�

�� %\�HQWHULQJ�D�UHYHUVDO�UHDVRQ�\RX�FDQ�RSWLPL]H�FRQWURO�GRFXPHQWDWLRQ��DQG�VWUXFWXULQJ�RI�\RXU�DFFUXDO�DQG�GHIHUUDOSRVWLQJV�

© SAP AG AC205 5-1

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n An order or project may be settled internally or externally. The processing is the same irrespective ofwhether settlement is internal or external. The only difference is in the type of recipient object.

n For external settlement, the costs from an order or project (in the P&L) are transferred to a balancesheet account or a non-operative expense or revenue account in the G/L. In the example above, theoverhead cost orders and production orders are settled directly to the corresponding G/L accounts. Inthe case of a capital investment order, the asset account in Asset Accounting is updated with theacquisition value of the asset. This is then used to update the corresponding account "Completedassets" in the G/L.

n In an external settlement, the GL is updated online, real-time.

n The settlement of projects contains the same procedures as settling orders.

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n In some cases, the GL should be updated for the postings described on the previous pages as“internal to CO”. This is a requirement when the CO cost flows cross FI organizational units(company codes, business areas, and functional areas).

n The reconciliation ledger stores all cost flows within Controlling in a summarized form. In the SAPSystem, the reconciliation ledger represents cost element accounting.

n The reconciliation ledger compares the CO view of data to the FI view and enables you toautomatically reconcile Controlling with Financial Accounting.

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n You can use the period lock to lock plan and actual business transactions for a combination ofcontrolling area, fiscal year, and version.

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n You can also lock�individual business transactions for all the periods of the fiscal year, or allbusiness transactions for individual periods.

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n Payroll results are posted to Accounting via the FI/CO interface.

n The FI documents are linked to the original HR documents via the HR document number. This canbe defined in the document header of the FI document. By double-clicking on the HR document, youcan display detailed information, including the wage types determined by the payroll run. Thisallows you to trace all postings to Accounting back to Payroll.

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n Payment transactions:

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n Payments to HR creditors:

é In some countries (for example, the USA and Canada), payments to third parties are made usingthe third-party remittance function. In this case, payables are transferred to HR creditor accounts,and paid automatically using the payment program.

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• Settle an internal order to generate a cross-business area cost flowwithin Controlling

• Execute a reconciliation posting from CO to FI

Your company produces financial statements at the business areaorganizational level. In the Controlling application, internal orders areused to collect costs for internal services. When the services are chargedto the receiver (through the settlement function), these costs may flowacross business areas. After closing is complete in CO, you carry out areconciliation posting to update FI for these cost flows.

1-1 Check the financial statements (RFBILA00) to see the costs recorded to yourinternal order (account ��, Spare parts)� Use the report variant 9$5�� thatyou created earlier��At this point, the cost is charged to business area ��.

1-2 Process order settlement for your order 7�$&5(3�� and analyze the results.

1-2-1 In another session, run the report 2UGHUV��$FWXDO�SODQ�YDULDQFH to see thecosts on your order 7�$&5(3��

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1-3 (Optional) Return to the first session and recreate the financial statements(RFBILA00) to see the costs for account ��, Spare Parts��You will see that thecost is still shown in FI under business area ��, because the order settlement wasinternal to CO and did not generate an FI posting.

1-4 Carry out the reconciliation posting for your company code $&�� in the currentperiod. Run the program as an update run for all reconciliation postings and create adetail list of the transactions generated.

1-5 Return to the first session and recreate the financial statements (RFBILA00) to seethe costs for account ��, Spare Parts��You will see that the cost is now shownin FI under business area ��, as a result of the reconciliation posting to FI.

1-6 Within cost center accounting, a cross-cost center reposting of primary costs hasbeen done because an employee moved from one cost center to another during theperiod. Both cost centers belong to different business areas. In FinancialAccounting, you are interested in business area-related Profit & Loss statementsincluding all relevant costs. What R/3 function enables you to update internal costflows to Financial Accounting ?

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• Describe the effect of payroll processing on FI

You need to check the integration between payroll and FI.

2-1 During the transfer of salary expense data to financial accounting the period wasalready closed. How does the system react?

2-2 Where in the FI document do you find the link to the HR document?

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1-1 &UHDWH�ILQDQFLDO�VWDWHPHQWVMenu path for report:


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$FFRXQWLQJ�→�&RQWUROOLQJ�→�,QWHUQDO�RUGHUV�→ �,QIRUPDWLRQ�V\VWHP�→5HSRUWV�IRU�LQWHUQDO�RUGHUV�→�3ODQ�DFWXDO�FRPSDULVRQV�→�2UGHUV�$FWXDO�SODQ�YDULDQFHEnter the following data:

Controlling area: ��Fiscal year: &XUUHQW�\HDUFrom period: &XUUHQW�SHULRGTo period: &XUUHQW�SHULRGPlan version: �Or value(s): 7�$&5(3��Execute the report�

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Order: 7�$&5(3��Settlement period: &XUUHQW�SHULRGPosting period: &XUUHQW�SHULRGFiscal year: &XUUHQW�\HDUProcessing type: $XWRPDWLFTest run: 'HVHOHFW

Execute the settlement.

Click on 'HWDLO�OLVWV to view the settlement receiver.

Place the cursor on your order 7�$&5(3��Choose $FFRXQWLQJ�GRFXPHQWV to see that there is no FI document.


1-3 �2SWLRQDO��&UHDWH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


1-4 &DUU\�RXW�UHFRQFLOLDWLRQMenu path for reconciliation posting:

$FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�HOHPHQW�DFFRXQWLQJ�→�$FWXDO�SRVWLQJV�→5HFRQFLOLDWLRQ�ZLWK�),Enter the following data:

Choose &RPSDQ\�FRGH and enter $&��

Period: &XUUHQW�SHULRGFiscal year: &XUUHQW�\HDUExecute all reconciliation postings: 6HOHFWTest run: 'HVHOHFWDetail lists: 6HOHFW



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1-5 &UHDWH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.


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2-1 During the transfer of salary expense data to financial accounting the period wasalready closed. How does the system react?

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2-2 Where in the FI document do you find the link to the HR document?

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n The posting periods table is used to open and close posting periods. You can have as many or as fewposting periods open as you want.

n The first column illustrated contains the SRVWLQJ�SHULRG�YDULDQW. This code is assigned to yourcompany codes to allow you to open and close the posting periods for several companies at the sametime.

n The next column contains the account type. Account types include “+” for all accounts, “A” forassets, “D” for customer accounts, “K” for vendor accounts, and “S” for G/L accounts. This allowsyou to control the open posting periods by account type.

n Periods are open for the accounts specified in the table and closed for accounts not specified.

é The line with account type "+" (valid for all accounts) determines the maximum length of the openperiods for an account type. )RU�H[DPSOH��LQ�WKH�VHFRQG�WDEOH��SHULRGV��WR��LQ��DQGSHULRGV��WR��IRU��DUH�RSHQ�IRU�DOO�DFFRXQWV�

é In the additional lines with the individual account types (A, D, and so on), the number of openperiods for the accounts specified is restricted. ,Q�WKH�VHFRQG�WDEOH�LQ�WKH�H[DPSOH��WKH�ILUVWSHULRG�RI��LV�FORVHG�IRU�WKH�VXEOHGJHUV�$VVHW�$FFRXQWLQJ�DQG�$FFRXQWV�5HFHLYDEOH�

n In another column in the table (not shown), you can assign an authorization group to the periodsopen in the “Period 1” interval. The authorization group has no effect on the open periods in theperiod 2 interval. You can therefore define that postings in interval 1 can only be carried out by aspecific user group (accounting), but all users can post in interval 2.

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n The system calculates the balance carried forward to the new fiscal year for each balance sheetaccount.

n The profit and loss account balance is posted to the retained earnings account. New from Release4.6C: You can display the balances of individual P&L accounts that are transferred to a specifcretained earnings account. This enables you to understand how the total balance of the retainedearnings account is made up.

n Only Profit & Loss accounts:If you have accounts with different currencies, to translate and summarize all the currencies, you canselect the field "Only balances in local currency" in the master record of the retained earningsaccount.

n You can run the programs as often as you want.

n You can even run this program in the old fiscal year, since the balance carried forward to the newyear is automatically updated for each posting. If you intend to carry out the balance carryforwardduring the current fiscal year, SAP recommends running the program as late as possible.

n You carry out the balance carryforward for accounts receivable and payable using report SAPF010.

n If you use additional ledgers such as FI-SL, and/ or parallel currencies, you have to run the balancecarryforward with program SAPFGVTR.

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n The Schedule Manager makes period-end closing easier and reflects a cross-application access pointfor all tasks involved in the closing process. It includes all steps, from defining the structure of yourclosing process, to scheduling the jobs and monitoring the results.

n It provides you with all the data relevant for period-end closing. All employees with the appropriateauthorization can find information on outstanding tasks, look at the objects to be processed, andschedule more tasks. They can see clearly when, for example, monthly closing must be completed,and the previous period is to be closed. You can use the Schedule Manager at any time to checkwhen, and which activities are to be executed, and with which result.

n The Schedule Manager not only facilitates period-end closing, it is also useful in other componentsof the SAP System. It assists with the definition, scheduling, execution, and control of periodic tasks,and complex processes that have to be executed regularly.

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Time Description User

8:00

8:15

8:30

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Mail: Closing today

Edit posting period tableStart RFWERE00

Regroup rec./payables

General reconciliation tasks

Miller

Miller

Smith

Jones

Jones

n In the monitor, you can call up detailed information on the active or completed jobs and flows thatwere scheduled in the scheduler.

n The status field shows you immediately where errors occurred.

n All messages that the system created during job execution are displayed in a clear list.

n You can go from here to the spool list, job log, detail list, and basic list.

n After you have checked the results, you can change the system status and give a reason for thechange. The system logs your manual changes.

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7DVN�OLVW7DVN�OLVWAdd notes for describingthe tasksSchedule and executetransactionsSchedule programs/jobsand execute themautomaticallyCreate process flowdefinitions (task combinations)

n On the first screen of the Schedule Manager, you find the documentation which will help youthrough your first steps. (If you do not need it anymore, you can switch it off.)

n The Schedule Manager enables you to do the following:

é Create a structured display of tasks in task lists. The tasks can be executed periodically and bymore than one user.

A task list provides you with the following task types:

é Flows that can be executed in the background, which are defined once, and executed periodically(compare with flow definition)

é Individual jobs that can be executed in the background

é Programs or transactions that you wish to execute online

é Notes as placeholders to describe tasks that you do not process in the SAP System.

n You can store detailed documentation on each task.

n In the daily overview, you can get an overview of all the executed or scheduled tasks for a day. Thesystem logs the task execution, and provides you with information on the planned and actual starttime, as well as the current status of each task. You can go from the daily overview to the monitor, toget detailed information on jobs or flows.

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Start workflow

Foreign currency valuation

Check valuation

Flat-rate IVA

Regroupreceivables/payables

Workflow completed

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n In the flow definition you can group tasks that are to be executed in the background in a particularorder.

n You use the workflow to control these flow definitions.

n You can structure subflows and include them in a flow definition.

n Insert user decisions for checking purposes.

n Use worklists to reduce the total runtime.

n Use the task list to group individual tasks. If you need to run sequences of jobs, create a flowdefinition including all dependent work items.

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n The financial statement adjustment breaks the receivables, payables, and taxes down into theadditional account assignments ” Business area” and ” Profit Center” , which are stored in the G/Laccount items. In an error occurs, you can carry out a reversal run.The reversal posting is carried out if the adjustment item posted is cleared at the key date of the newrun.

n The profit and loss statment adjustment breaks down cash discount and exchange rate differenceswhich accrue when customer and vendor invoices are paid according to the following additionalaccount assignments from the cleared document's G/L account assignment:

é Business area

é Partner business area (Consolidation)

é Profit center

é Partner profit center

é Some of the CO objects

é All of the fields you defined in the coding block.

© SAP AG AC205 6-15

SAP AG 1999

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n This example is based on a tax rate of 16%.

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n You organize the retention period of your documents in the SAP System according to your hardwarecapability and your requirements. It may be that you have to reorganize your documents during thefiscal year. You must then save the documents ” previously” in the (accumulated) balance audit trail.

n Document data and master data is always extracted, sorted, and merged into a sequential data setbefore document reorganization takes place. At the end of the year, this dataset contains thedocument volume for the year, sorted by account. The accumulated balance audit trail is extractedfrom this data set.

n If all the data you require is still in the system, you can access this data using the RFKKBU00 andRFHABU00 programs.

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• Create a posting period variant

• Open and close a period

At the end of the period, you have to perform preliminary closingactivities in FI prior to performing management closing activities. Youthen need to re-open the period for adjustment postings.

1-1 Create a posting period variant to control your own company’s posting periods only.Test this function by opening and closing the current period and using the postingfunction.

1-1-1 Create a new posting period variant, 39�� and name it *URXS��3RVWLQJ3HULRG�9DULDQW�

1-1-2 Assign your posting period variant 39�� to your company code $&��1-1-3 You initially want to make sure that you can close the current period and

begin posting to the new period. The next posting periods should be openfor all accounts.

1-1-4 Go to another session to post your transaction. First try to create a G/Laccount posting using the current date to debit cash (account ��) andcredit ordinary share capital (account ��). Post ��81,. Aftertrying to post this document, attempt the same posting on the first of thenext period.

When you try to post in the current period, after entering thedocument date (posting date will default to the current date),press (QWHU. You should receive a warning message that theposting period is not open. If you do not, go back through theprevious configuration steps.

When you try to post in the new period, you will getwarning messages about the posting date and period. Press(QWHU to ignore these messages and continue.

1-1-5 Return to your Customizing session and open the current period.

1-1-6 Return to your business transaction session and try to carry out a postingusing the current date again.

1-2 How often (per year) do you have to run the balance carryforward programs? Whenduring the year do you have to run this program?

© SAP AG AC205 6-20

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• Change a task list in the Schedule Manager

• Schedule a task

Your company wants to create the checklist previously used for year-endclosing activities in the system. You can use the Schedule Manager to dothis. Firstly, you have to maintain the task list in the FI closing area. Inaddition, you also carry out a test.

2-1 You can use the Schedule Manager to plan deadlines in the system.

2-1-1 A task list has already been created in the Schedule Manager. Call up thistaskplan (AC205) and change it. In the existing "Documentation" folder,include the report for creating financial statements (RFBILA00) with variant9$5��

2-1-2 Schedule this for testing immediately. Check the results via the monitor.

© SAP AG AC205 6-21



• Process a business area adjustment

Your enterprise creates financial statements at the business areaorganizational level. Before producing these financial statements, youmust ensure that the total balance for each business area is zero. Sinceyour company posts sales and purchases across several business areas, thereceivables and payables accounts need to be adjusted so that balances areshown in the appropriate business areas. For this period, you will processa business area adjustment to update payables.

3-1 In one business area, the balance is not zero because a vendor invoice wasprocessed with expenses charged to two different business areas. In such a case, thepayable is posted to a ’blank’ business area. You note that the balance is not zero byrunning the financial statement program, and then correct the data by executing thebusiness area adjustment programs.

3-1-1 Before processing the business area adjustment, create the financialstatements (RFBILA00) using the report variant 9$5�� that you createdearlier��Check the items for $FFRXQWV�SD\DEOH��DFFRXQW��and7UDLQLQJ�FRVWV��DFFRXQW��. The payables balance is posted to a blankbusiness area, while the expense is split between two business areas.

3-1-2 In another session, calculate the business area adjustment for your companycode $&��.

3-1-3 Post the balance sheet adjustment on the last day of the current period foryour company code $&��. Generate a posting with document type 6$ andselect a ORJ�RI�GLVWULEXWHG�GRFXPHQWV.

If you receive a message about checking the document type;press (QWHU to continue processing.

3-1-4 Return to your report session and recreate the financial statements(RFBILA00) using the report variant 9$5�� that you created earlier��Checkthe items for $FFRXQWV�SD\DEOH� The payables balance for the blankbusiness area is now zero (the transfer posting to account 160099 results in azero balance for account 160000). The original amount is now split betweenthe two business areas, in account 160099, in the same amount as theexpense postings.

© SAP AG AC205 6-22

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• Execute reports that document the business transactions for theperiod

For month-end closing, you want to document all the businesstransactions that make up the account balances in G/L and list thedocuments that have been entered during the period.

4-1 Check the output of the balance audit trail reports from the document file (currentdata).

4-1-1 Execute the *HQHUDO�/HGJHU�IURP�WKH�'RFXPHQW�)LOH report for yourcompany code $&�� for the current fiscal year.

4-1-2 Execute the 2SHQ�,WHP�$FFRXQW�%DODQFH�$XGLW�7UDLO�IURP�WKH�'RFXPHQW)LOH�report for your company code $&�� for the current fiscal year.

4-2 In order to complete the documentation of financial accounting you need to createan overview (chronological) of all of your documents for each fiscal year.

4-2-1 Execute the compact document journal in the G/L and select all thedocuments for your company code�$&�� for the current fiscal year.

4-2-2 According to which criteria is the list sorted?

© SAP AG AC205 6-23

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Menu path to create posting period variant:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→ 6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�*OREDO6HWWLQJV�→�'RFXPHQW�→�3RVWLQJ�3HULRGV�→�'HILQH�9DULDQWV�IRU�2SHQ3RVWLQJ�3HULRGVChoose 1HZ�HQWULHV.Enter the following data:

Variant: 39��Description: *URXS��3RVWLQJ�3HULRG�9DULDQWSave.

Return to the 'LVSOD\�,0*�screen.

1-1-2 $VVLJQ�SRVWLQJ�SHULRG�YDULDQWMenu path for posting period variant/company code assignment:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→ 6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�*OREDO6HWWLQJV�→�'RFXPHQW�→�3RVWLQJ�3HULRGV�→�$VVLJQ�9DULDQWV�WR�&RPSDQ\&RGHScroll down to find your company code $&��Enter 39�� in the 9DULDQW column for your company code.

6DYH�Return to the 'LVSOD\�,0*�screen.

© SAP AG AC205 6-24

1-1-3 2SHQ�DQG�FORVH�SRVWLQJ�SHULRGVMenu path to control posting periods:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�*OREDO6HWWLQJV�→�'RFXPHQW�→�3RVWLQJ�3HULRGV�→�2SHQ�DQG�&ORVH�3RVWLQJ3HULRGVChoose 1HZ�HQWULHV.Enter the following data:

Variant: 39��A(ccount): 9DOLG�IRU�DOO�DFFRXQWVFrom account: /HDYH�EODQNTo account: /HDYH�EODQNFrom period: 1H[W�SHULRGYear: &XUUHQW�\HDU��XQOHVV�DW�HQG�RI�\HDU�To period: 1H[W�SHULRGYear: &XUUHQW�\HDU��XQOHVV�DW�HQG�RI�\HDU�Save.

1-1-4 *�/�DFFRXQW�SRVWLQJMenu path to open a new session:


Menu path for G/L account posting:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�'RFXPHQWHQWU\�→�*�/�DFFRXQW�SRVWLQJEnter the following data:

Doc. date: &XUUHQW�GDWHPosting date: &XUUHQW�GDWHChoose (QWHU.After receiving the error message, correct the dates:

Doc. date: )LUVW�GD\�RI�QH[W�SHULRGPosting date: )LUVW�GD\�RI�QH[W�SHULRGChoose (QWHU.�You will receive two warning messages. Press (QWHU aftereach message to ignore them.

)LUVW�LWHP�G/L account: ��D/C: 'HELWAmount in document currency: ��6HFRQG�LWHP�GL acct ��D/C: &UHGLWAmount in document currency: ��Post your document.


© SAP AG AC205 6-25

1-1-5 2SHQ�FXUUHQW�SHULRGMenu path to control posting periods:

7RROV�→�$FFHOHUDWHG6$3�→�&XVWRPL]LQJ�→�(GLW�3URMHFW�→�*RWR�→6$35HIHUHQFH�,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO�$FFRXQWLQJ�*OREDO6HWWLQJV�→�'RFXPHQW�→�3RVWLQJ�3HULRGV�→�2SHQ�DQG�&ORVH�3RVWLQJ3HULRGVScroll down to variant 39��Change the )URP period and <HDU to the current period and year.

Save.

1-1-6 1HZ�*�/�DFFRXQW�SRVWLQJMenu path for G/L account posting:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�'RFXPHQWHQWU\�→�*�/�DFFRXQW�SRVWLQJEnter the following data:

Doc. date: &XUUHQW�GDWHPosting date: &XUUHQW�GDWHChoose (QWHU.)LUVW�LWHP�GL acct ��D/C: 'HELWAmount in document currency: ��6HFRQG�LWHP�GL acct ��D/C: &UHGLWAmount in document currency: ��

Post your document.


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Menu path for starting the Schedule Manager:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�6FKHGXOH�0DQDJHU

7DVN�OLVW�→�2WKHU�WDVN�OLVW� &OLFN�RQ�WKH�LQSXW�KHOS�DQG�FKRRVH�WKH�WDVNOLVW�=B$&��Choose: &KDQJH�WDVN�OLVW��You can now change the task list.

3ODFH�WKH�FXUVRU�RQ�WKH�IROGHU�'RFXPHQWDWLRQ�DQG�FOLFN�WKH�ULJKW�PRXVHEXWWRQ�Choose Insert task.


Description: )LQDQFLDO�VWDWHPHQWVTask owner: 7UDLQLQJProgram: 5)%,/$��Variant: 9$5��Enter

Save the task list.

2-2 6FKHGXOH�WDVNVChoose: 6FKHGXOH�WDVNV�3ODFH�WKH�FXUVRU�RQ�\RXU�QHZ�HQWU\��)LQDQFLDO�VWDWHPHQWV��DQG�FOLFN�WKH�ULJKWPRXVH�EXWWRQ�Choose: 6FKHGXOH�6HOHFW�6WDUW�LPPHGLDWHO\�You can see the scheduled report in the daily overview. 8SGDWH�WKH�GLVSOD\�XVLQJWKH�LFRQ�5HIUHVK� The status changes.

&KRRVH�0RQLWRU� The system displays details of the report that was started.

Click on the Spool button to display the result.


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Select a variant:


Execute the report�After you have checked the report, return to the %DODQFH�6KHHW�3�/6WDWHPHQW screen.

3-1-2 'HWHUPLQH�ILQDQFLDO�VWDWHPHQW�DGMXVWPHQWMenu path to open a new session:

6\VWHP�→�&UHDWH�VHVVLRQMenu path to calculate adjustment:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�5HJURXS�→�%DODQFH�VKHHW�DGMXVWPHQW�→&DOFXODWHEnter your company code $&��Execute the calculation. Review the output.


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3-1-3 3RVW�DGMXVWPHQWMenu path to post adjustment:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�5HJURXS�→�%DODQFH�VKHHW�DGMXVWPHQW�→�3RVWEnter the following data:

Company code: $&��Key date: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGGenerate postings: ;Document type: 6$Posting date: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGLog of distributed documents: ;Execute the posting program.

After reviewing the results, return to the main menu.

3-1-4 5HFUHDWH�ILQDQFLDO�VWDWHPHQWVFrom the %DODQFH�6KHHW�3�/�6WDWHPHQW screen, execute the report again.

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4-1 &KHFN�WKH�RXWSXW�RI�WKH�EDODQFH�DXGLW�WUDLO�UHSRUWV�IURP�WKH�GRFXPHQW�ILOH�FXUUHQW�GDWD��4-1-1 ([HFXWH�WKH�*HQHUDO�/HGJHU�IURP�WKH�'RFXPHQW�)LOH�UHSRUW�IRU�\RXU

FRPSDQ\�FRGH�$&��IRU�WKH�FXUUHQW�ILVFDO�\HDU�Menu path for balance audit trail for all accounts (non-open item accounts):

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLW�WUDLO�→�$OO�DFFRXQWV→�*HQHUDO�OHGJHU�IURP�WKH�GRFXPHQW�ILOHEnter the following data:

Company code: $&��Fiscal year: &XUUHQW�\HDUExecute the report�After reviewing the output, return to the main menu.

4-1-2 %DODQFH�DXGLW�WUDLO�IURP�WKH�GRFXPHQW�ILOHMenu path for balance audit trail for open item accounts:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�'RFXPHQW�→�%DODQFH�$XGLW�7UDLO�→�2SHQ�,WHP$FFRXQWV�→�2SHQ�,WHP�$FFRXQW�%DODQFH�$XGLW�7UDLO�IURP�WKH�'RFXPHQW)LOHEnter the following data:

Company code: $&��Fiscal year: &XUUHQW�\HDUExecute the report�After reviewing the output, return to the main menu.

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Menu path for compact document journal:

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Company code: $&��Fiscal year: &XUUHQW�\HDUExecute the report�

4-2-2 According to which criteria is the list sorted?

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n The FI system is able to handle the tax requirements and procedures of many different countries.


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n You have to regularly submit a tax return to the tax authorities.

n The SAP System provides county-specific programs for this.


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n 1099 withholding tax: Reporting of 1099 taxes involves income paid to non-incorporated vendors ornon-employees. The revenues are divided into eleven categories. Most companies use category 07"Non-employee compensation".

n The majority of companies do not actually withhold tax from payments to 1099 vendors; instead,these companies report the amount of payments made to ”1099” vendors to the IRS. If a companydoes deduct tax from a 1099 vendor (usually occurs when a vendor does not provide a tax number),the company deducts 31% of the amount due to the vendor and later pays this amount directly to theIRS. 127(��$Q\�GLIIHUHQFHV�EHWZHHQ�WKH�WD[�DPRXQW�SD\DEOH�DQG�WKH�DPRXQW�ZLWKKHOG�LVKDQGOHG�GLUHFWO\�EHWZHHQ�WKH��YHQGRU�DQG�WKH�,56�

n The reporting of 1099 taxes is done once per year (January). The tax return can either be in writtenform, or in the form of a data file. The amounts that have to be reported to the IRS are only amountspaid to the 1099 vendor between January 1 and December 31 of the reporting year.


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n Configuration of a 1099 vendor is done in two areas of the vendor master record: &RQWURO�and$FFRXQW�LQIR�

n The account info data is used as the default for processing in the vendor document.

n ,PSRUWDQW�1RWH� No 1099 vendor may be set up as a one-time vendor, since one-time vendors areexcluded from 1099 processing within the SAP System.


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n To be able to configure the 1099 vendor master record, the account group to which the vendor isassigned must allow data entry in the tax code fields.

n 1RWH��<RX�VKRXOG�DOVR�HQVXUH�WKDW�WKH�WD[�FRGH�ILHOGV�KDYH�WKH�UHTXLUHG�ILHOG�OHQJWK��7D[�FRGH��VKRXOG�EH�KDYH�OHQJWK��DQG�WD[�FRGH��VKRXOG�KDYH�D�OHQJWK�RI�� These parameters are set inthe Global Settings section of the IMG.


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n Eleven basic 1099 withholding tax codes are delivered with the SAP System. Each codecorresponds to a tax category.

n These eleven codes are not pre-configured to deduct and post withholding tax amounts since themajority of companies do QRW withhold from 1099 vendors.

n As of release 3.0D, in those cases in which your company does withhold tax from 1099 vendors, usetax codes )��WKURXJK�)�. These codes are not delivered with the SAP System; you have to createthem to correspond to the pre-defined codes 01 through 10. Example: The last digit of the ” F” taxcode corresponds to the last digit of the appropriate pre-defined code (01 through 10). Tax code F1corresponds to tax code 01 but does the actual withholding (F2 code 02, and so on). Tax code ” 11”does not have a corresponding ” F” code because it relates to state withholding taxes (covered later).

n ,PSRUWDQW�1RWH��2QO\�WD[�FRGHV��DQG�)��)��DUH�KDUG�FRGHG�LQWR�WKH��SURJUDPV5).468��DQG�5).468��


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n For the withholding tax code fields to be available on the FI document, the field status group of thereconciliation account to which the vendor is assigned must allow data entry in the tax code fields(see slide).

n If your company controls postings via SRVWLQJ�NH\V, then the fields for the two tax code fields mustbe set for possible data entry (that is, have optional entry status). This is the case for all postingkeys that affect accounts payable (21, 25, 31...).

n NOTE: You must also set the Document Entry Screen Variant to ” 2” in the company code globalparameters in configuration.


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n In the global settings section of the IMG, you can customize/define rules for changing withholdingtax code fields in documents.

n The standard document change rules in the system allow you to change withholding tax code fieldsfor all documents before clearing. You can however change these rules so that you can changecleared invoices, as long as no part of the invoice amount is withheld when the cleared invoice ispaid. On the ” Document Change Rule” screen, you can activate “field modifiable” and deactivate“posting not closed” in order to allow changes to the withholding tax code field of a cleared invoicefor which no amount was withheld. This applies to both 1099 and 1042 processing. Note: Theposting screen has two withholding tax fields: The field for the withholding tax code, and the fieldfor the withholding tax base amount.

n These rules DO NOT affect withholding tax codes that post tax amounts (F1-F0); therefore, cleareddocuments cannot be changed. If the withholding tax code is configured such that tax amounts haveto be posted and withholding tax information has to be changed before reporting, the document hasto be reversed. For the majority of companies that do not deduct tax (01-10), these change rulesallow you to change the fields for withholding tax codes after clearing.


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n The withholding tax code from the 1042 vendor master data is used as default in the line item duringinvoicing. This code can be overwritten at this time, if desired.

n The withholding tax base and the withholding tax exempt fields serve separate purposes. Thewithholding tax base field contains the amount of the line item to be reported to the IRS. If this fieldis left blank during invoice posting, the invoice amount is used as the default. The withholding taxexempt field is the amount of the line item that you do NOT wish to be reported to the IRS (example:Reimbursement of expenses).


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n There are three separate programs in the SAP System for 1099 vendor reporting. All programs allowfor flexible selections of vendors and company codes. Each report is programmed to search first forwithholding tax codes 01-11 and F0-F9 in the vendor master record.

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n In certain cases, companies need to report/withhold tax at state level. Each company can agree withthe tax authorities that the tax returns at national and at state level are submitted together. However,this is only possible in certain states (see current publications of the relevant tax authority).Unfortunately in many cases, there is no standard percentage rate for withholding tax in individualstates (for example, California) and thus the deduction rate can vary from vendor to vendor.

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n Reporting of 1042 taxes involves amounts paid to foreign vendors or foreign non-employees. Theseamounts are classified into 1 of approximately 20 categories (see IRS 1042 publication).

n Companies are usually required to withhold/deduct tax from payments to 1042 vendors. Companiesusually (see current IRS publication for rates) withhold 31% of the payment made to this type ofvendor. This withheld portion of the invoice amount is later paid over to the tax authorities. Anydifferences between the tax amount payable and the amount withheld is handled directly between the1042 vendor and the IRS.

n 1042 taxes have to be reported once a year (February). The tax return can either be in written form,or in the form of a data file. The amounts that have to be reported to the IRS are only amounts paidto the 1042 vendor between January 1 and December 31 of the reporting year.


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n 1RWH� Only the withholding tax code and the exemption number are defaulted in the vendordocument during processing. The withholding tax country, recipient type, and exemption authorityare maintained in the vendor master record and cannot be overwritten during document processing.

n ,PSRUWDQW�QRWH� No 1042 vendor may be set up as a one-time vendor, since one-time vendors areexcluded from 1042 processing within the SAP System.


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n To configure the 1042 vendor master record, the account group to which the vendor is assigned mustallow data entry in the tax code fields (see slide).

n 1RWH��<RX�VKRXOG�DOVR�HQVXUH�WKDW�WKH�WD[�FRGH�ILHOGV�KDYH�WKH�UHTXLUHG�ILHOG�OHQJWK��7D[�FRGH��VKRXOG�EH�KDYH�OHQJWK��DQG�WD[�FRGH��VKRXOG�KDYH�D�OHQJWK�RI�� These parameters are set inthe Global Settings section of the IMG.


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n 1042 tax codes are not predefined in the SAP System and must be created.

n To define these tax codes (for example code ” 42” for deducting and code ” 43” for exemption fromdeduction), enter the revenue type in the field ” Off.w.tax code” (official withholding tax code). Ifwithholding tax should be deducted, you must select the ” Posting with payment” and the ” Withh. taxformula” fields.

n 1RWH� No tax code indicators are hard coded in program RFKQSU40.

n 1RWH� If several revenue types are required, you have to create separate withholding tax codes foreach revenue type.


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n For the withholding tax code fields to be available on the FI document, the field status group of thereconciliation account to which the vendor is assigned must allow data entry in the tax code fields(see slide).

n If your company controls postings via SRVWLQJ�NH\V, then the fields for the two tax code fields mustbe set for possible data entry (that is, have optional entry status). This is the case for all posting keysthat affect accounts payable (21, 25, 31...).

n 127(� You must also set the document entry screen variant to ” 2” in the company code basicsettings in configuration.


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n In the basic settings section of the IMG, you can customize/define rules for changing fields forwithholding tax codes in documents.

n These rules DO NOT affect withholding tax codes used to post tax amounts (F1-F0); therefore,cleared documents cannot be changed. If the withholding tax code is configured such that taxamounts have to be posted and withholding tax information has to be changed before reporting, thedocument has to be reversed.


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n A withholding tax country is the country of the foreign vendor’s legal residence. You enter thereporting country (US) in the left hand column and the withholding tax country in the middlecolumn.

n 1RWH� Withholding tax country IDs do not always correspond to ISO 9000 standards; these countryIDs are defined by the IRS. See IRS publication 1042 for a complete list of countries and theircorrect IDs.


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n You need to ensure that correct recipient types exist for 1042 reporting. These codes are entered(when applicable) in the vendor master record.

n 1RWH��'2�127�GHILQH�UHYHQXH�W\SHV�IRU�ZLWKKROGLQJ�WD[��WDEOH�7��(��VLQFH�UHYHQXH��W\SHV�IRU��UHSRUWLQJ�DUH�QRW�FXUUHQWO\�GHULYHG�IURP�WKLV�FRQILJXUDWLRQ�WDEOH��1042 revenue types aredefined within the withholding tax codes themselves.


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n The six columns in this table are:

1. Country: Reporting Country (US)

2. Currency: Tax currency

3. Withholding tax ID: Withholding tax code (42, 43)

4. Withholding tax country key: Country key of 1042 vendor.

5. To base amnt: Base amount up to which the withholding tax rate is valid

6. Withholding tax: Withholding tax rate that is used, together with the base amount, to calculatethe withholding tax amount.

n 1RWH��When you withhold tax, you must enter a rate in column 6. If a withholding tax code (forexample, 43) is exempt from deduction for a specific reason, do not enter a rate in column 6 (leaveblank).

n Although certain vendors are exempt from paying withholding tax, (see exemption authorization invendor master record), the company must still report amounts paid to the IRS (similar to a 1099vendor) as well as the exemption reason. This means that invoices from 1042 vendors that aresubject to withholding tax and those that are not are both processed in the same way. The onlydifference is that in the vendor master record of the vendor not subject to tax, a value is entered inthe field "Exemption authority".


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n Here is where you define the rules, posting keys, and GL accounts for automatic posting of the taxwithheld.

n This configuration must be completed before you can automatically deduct and post withholding taxfrom 1042 vendors.


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n The withholding tax code from the 1042 vendor master data is used as default in the line item duringinvoicing. This code can be overwritten at this time, if desired.

n The withholding tax base and the withholding tax exempt fields serve separate purposes. Thewithholding tax base field contains the amount of the line item to be reported to the IRS. If this fieldis left blank during invoice posting, the invoice amount is used as the default. The withholding taxexempt field is the amount of the line item that you do NOT wish to be reported to the IRS (example:Reimbursement of expenses).


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n The payment of a vendor invoice signifies receipt of income for the vendor; therefore, it is thepayment document that is used for 1042 processing. If you post a manual payment, you can displaythe withholding tax information for the invoice by choosing: *R7R��!�:LWKKROGLQJ�WD[�VFUHHQ.


SAP AG 1999

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n There are three separate programs in the SAP System for 1042 vendor reporting. All programs allowfor flexible selections of vendors and company codes. Each report is programmed to search first forwithholding tax codes 01-11 and F0-F9 in the vendor master record.

n 1RWH� The company (payer) name, address and tax ID (TIN information for each vendor masterrecord) for form and tape are derived from the company code master records. The header record fortapes are derived from the program parameters. The name of the alternative payer and the tax ID(TIN) are also derived from program parameters.


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n Report RFUMSV00 creates the advance return for tax on sales and purchases, and, if required, alsocreates a batch input session for the automatic transfer posting of tax payable.

n The report output can be displayed at line item level for each tax type (input and output tax).

n When the system creates the batch input session for the automatic tax payable transfer posting, itgenerates one document for each company code selected. For each tax account, this documentcontains one item for posting to the tax account and one item for posting to the tax payable account.

n New from Release 4.6C: The tax payable transfer posting can be posted to a vendor account. For thechart of accounts used, assign the corresponding vendor account to the transaction key "UMS". Inthis case, the posting keys assigned to the transaction key UMS must be defined for postings tovendor accounts.

n You can configure the layout of the output lists to meet your requirements. You can use the functionsof the ABAP List Viewer to do this.


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n If the amount for a specific combination is also required split into subtotals, carry forwards, and endtotals, enter the additional groups involved here.


SAP AG 1999


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• Modify a vendor for 1099 processing

• Post a business transaction subject to 1099 reporting

• Identify the 1099 reports

One of your company codes, 3000, is a US company. For year-endclosing, you must process withholding tax information for 1099 vendors.

1-1 Create a 1099 vendor invoice and generate the associated 1099 reports.

1-1-1 Your vendor, 7(�$&��, has not been established as a 1099 vendor. Beforeyou can make the posting, you have to enter �� in the field 7D[FRGH�� in the vendor master record. You must also enter �� in the :��WD[FRGH field in the vendor master record, so that 1099 taxes can be processedfor the vendor.

1-1-2 Enter an invoice for the current date for your vendor 7(�$&�� in companycode ��. The expense amount is �� USD, which will be charged toaccount �� (Office supplies) and cost center �� (Corporate Services).Select &DOFXODWH�WD[ and use tax code ,��$�3�VDOHV�WD[��H[HPSW�.

1-1-3 Post a manual payment document for your vendor invoice. The paymentamont is �� USD. The credit will be posted to cash account ��(Citibank - checks payable).

1-1-4 Now execute the required 1099 reports

You may have to scroll down to check report information.


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• Create a tax return for Germany

Your company code $&�� is in Germany and is required toproduce standard monthly reporting for taxes.

2-1 As part of monthly reporting, you have to report the tax relevant data to the taxauthorities. Execute the $GYDQFH�UHWXUQ�IRU�WD[�RQ�VDOHV�SXUFKDVHV report forGermany (RFUMSV00) for postings made during the current period and fiscal yearin your company code $&��. Specify posting parameters to create a batch inputsession, 7$;��, to post the transaction to the first day of the next period and recorda due date of the 10th of the next period. Use document type 6$ for the posting.Process the resulting batch input session (foreground) to generate the posting to theGeneral Ledger. Processing is complete when you receive the message ’Batch inputprocessing completed’.


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Menu path to change vendor master record:

$FFRXQWLQJ�→ )LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�SD\DEOH�→�0DVWHUUHFRUGV�→ �&KDQJHEnter the following data:

Vendor: 7(�$&��Company code: ��Select &RQWURO in the *HQHUDO�GDWD section and $FFRXQWLQJ�LQIR�in�the&RPSDQ\�&RGH�GDWD section of the master record initial screen.

Choose (QWHU.Enter �� in the field 7D[�FRGH��.

Choose (QWHU.Enter �� in the field :��WD[�FRGH�Save your changes to the vendor master record.

1-1-2 (QWHU�YHQGRU�LQYRLFHMenu path for invoice entry:

$FFRXQWLQJ→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�SD\DEOH�→�'RFXPHQWHQWU\�→�,QYRLFHThe company code dialog box may appear automatically. If not, choose&KDQJH�OHDGLQJ�FRPSDQ\�FRGH. Enter �� in the &RPSDQ\�FRGH field.


Vendor: 7(�$&��Invoice date: &XUUHQW�GDWHAmount: ��Calculate tax: ;Tax codes: ,��$�3�VDOHV�WD[�H[HPSW�

Choose the :LWKKROGLQJ�WD[ tab. Enter �� in the :��WD[�EDVH field.

In the first line item, enter the following data:

G/L account: ��D/C: 'HELWAmount in document currency: ��Cost center: ��Post your document.


1-1-3 3RVW�PDQXDO�SD\PHQW�GRFXPHQW

Menu path for manual payment:

$FFRXQWLQJ→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�SD\DEOH�→�'RFXPHQWHQWU\�→�2XWJRLQJ�SD\PHQW→ �3RVWEnter the following data:

Doc. date: &XUUHQW�GDWHCompany code: ��%DQN�GDWD�VHFWLRQ�Account: ��Amount: ��2SHQ�LWHP�VHOHFWLRQ�VHFWLRQ�Account: 7(�$&��

Click 3URFHVV�RSHQ�LWHPV at the top of the screen

Double-click the open item to select it if all the open items are inactivewhen you call up the function.

Post your payment document.

1-1-4 1RZ�H[HFXWH�WKH�UHTXLUHG��UHSRUWVMenu Path for 1099 reporting:

$FFRXQWLQJ→�)LQDQFLDO�DFFRXQWLQJ�→�$FFRXQWV�SD\DEOH�→�:LWKKROGLQJWD[�→�86$

Double-click the report you want to view, for example, 3RVWFDUG�3ULQWRXW�RI��9HQGRU�$GGUHVVHV�IRU�7D[�&RGH�5HTXHVW.

Data required for the 3 1099 reports:

Vendor account: 7(�$&��Company code: ��Clearing date: ��RI�WKH�FXUUHQW�\HDUTo: ��RI�WKH�FXUUHQW�\HDU

Execute.

You may be required to perform the following to complete execution ofyour report:Output device: 3URYLGHG�E\�WKH�LQVWUXFWRU�Print immediately:;Delete after print: ;Click 3ULQW.

Repeat steps for remaining reports.


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2-1 &UHDWH�DGYDQFH�UHWXUQ�IRU�WD[�RQ�VDOHV�DQG�SXUFKDVHVMenu path for general tax reporting:

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→�5HSRUWLQJ�→�7D[UHSRUWV�→�*HQHUDO�→�$GYDQFH�UHWXUQ�IRU�WD[�RQ�VDOHV�SXUFKDVHV→�$GYDQFHUHWXUQ�IRU�WD[�RQ�VDOHV�SXUFKDVHV


Company code: $&��Fiscal year: &XUUHQW�\HDUPosting date: )LUVW�GD\�RI�WKH�FXUUHQW�SHULRGTo: /DVW�GD\�RI�WKH�FXUUHQW�SHULRGChoose:�7D[�SD\DEOH�SRVWLQJ, and enter the following information:

Batch input session required: ;Posting document type: 6$Posting date: )LUVW�GD\�RI�QH[W�SHULRGDue date of the tax payable: ��)LUVW�GD\�RI�QH[W�SHULRGSession name: 7$;��


Menu path for batch input session:


Select your session and choose 3URFHVV.Select 3URFHVV�IRUHJURXQG and click 3URFHVV.Press (QWHU to move through the posting screens.

Choose ([LW to confirm the %DWFK�LQSXW�SURFHVVLQJ�FRPSOHWHG message.


SAP AG 1999

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9 7 � �� =��'*;? ��-��'��@&��>� �,��

A�� 5 7" =��% �� 5 4�� "B%C�D EFC"G�H6IKJB�C�D EFC�G�H6LM H#NO#PIIQ C�E�DRG"SKT�H�UFLVL&D WVX�D YFZ

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A�� " �

9 �� ; 9 �[��\\�� &]\�� ^ A_� ��:�

9 �� ; 9 �[� 99 ��\�; 9 �[� 9

� � >� �� &��' 5 ��*@&�&)&��`�� a ',� 5 �� ? ��`��

Ab':� � � -��cd�0 e HfT�T*ChgHiSVjFj&k l�mH#G�UB[C�D E#C&G"H6I B[C�D EC�G&H�L

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n ^Vo�o&o^#]o�o ]�oop oon�q o�o ^#oon�rs ot oo s o

9 �� !@��#) >� � �,��''�� 5 ��'�-

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n The reconciliation of group-internal payables and receivables is an often time-consuming procedurein the preparation of consolidated financial statements. The SAP System saves a great deal of timebecause it enables Financial Accounting documents to be efficiently matched during the fiscal year(as of 3.0E)

n The clerk responsible for a particular company code specifies one or more "partner" company codeswith which he/she wants to perform a reconciliation. By reading the company assignments in thecustomer and vendor master records, the system selects and displays all open items.

n Several steps are involved in document matching:

é Documents with the same group reference number and value are automatically recognized asbelonging together.

é The system then sorts into groups those documents posted with the same document date whosevalues differ below a tolerance defined by the user.

é The remaining documents are displayed in two windows and processed manually by the clerk(via mails to other users, notes, subsequent maintenance of reference number)

n In the future, this document matching program will also be able to be called up directly from balancereconciliation in the elimination of inter-company payables and receivables, so that the consolidationuser can also perform a drilldown to FI documents.


SAP AG 1999

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/HGJHU��

,PSRUW�GDWD�H[WUDFW� � ~�v_�[w%{��• � } ��yx[zb} ~�x• � ~�x[z�~��/} ��w%|R} ~�x�{��%wbv(|_~ � w%{[{�~��yx[|�z• � ��v(zb} ~�x• � ~�x[z�~��/} ��w%|R} ~�x�|��b�%�

([WUDFW�DW�WKH�OHYHO�RI• � ~b��%w�x%�• � ~�x[z�~��/} ��w%|R} ~�x��y�[z_}*x%��z[z�w�v8�[w

,PSRUW�GDWD�H[WUDFW� � ~�vb�%w%{��• � } ��bx[zy} ~�x• � ~�x[z�~2�/} ��w[|K} ~�x�{��%wyv$|_~ � w�{[{[~��_x[|�z• � ��v(zy}*~�x• � ~�x[z�~2�/} ��w[|K} ~�x�|��_�%�

([WUDFW�DW�WKH�OHYHO�RI• � ~b��w�x��• � ~�x[z�~2�/} ��w[|K} ~�x��b�[zy}*x%�%z[z�w�v$�[w

),),),�'RFXPHQW6'

00 � xy�*},x%�

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n The business transactions that affect the general ledger are updated in the transaction figures tableand in the totals records of the consolidation staging ledger (09) at the same time in the sendersystem.

n Data is extracted from the consolidation staging ledger at regular intervals. The EC-CS componentcontains a program for uploading, converting, and updating the extract.Data is transferred from the operating system to the consolidation system in a file.

n Ideally, the ledger currency of ledger 09 should be the same in the sender and receiver systems. Thesender system only sends consolidation values to the receiver system, not ledger currency details.However if the currencies in the sender and receiver systems are different, you will have to executethe currency translation task in the data monitor (receiver system).


SAP AG 1999

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l /LVW�WKH�LQGLYLGXDO�FORVLQJ�DFWLYLWLHV


0RQWK�(QG�&KHFNOLVW0217+�(1'�&/26,1*�$&7,9,7,(6

35(3$5$725<�&/26,1*�$&7,9,7,(6$5($ 3$7+ 7$6. 0217+ 127(6HR #57 Payroll posting Old

MM #12-13 Maintain GR/IR clearing account Old Continuous

GL #44-45 Accruals/deferrals postings Old

FI #46 Recurring entries Old

SD -- Goods issues/invoices Old Verify that all postings for theperiod have been generated

FI #63 Open new period Old

AA #5

48

- Depreciation calculation

- Interest

- AUC settlement

New Settle assets under construction(AUCs) to assets in service

MM #14-15 Material valuations New As required

MM #17 Close Material ledger New

MM #18-19 Close material master New If postings are permitted beforethe period end, closing can becarried out before period end

AR/AP #63 Close old period New After closing postings in G/L

FI #63 Temporarily close old period New After closing postings in G/L

The � symbol in front of the numbers in the 3DWK column refers to the number of the activity in the list of menupaths.


0217+�(1'�&/26,1*�$&7,9,7,(60$1$*(5,$/�&/26,1*$5($ 3$7+ 7$6. 0217+ 127(6FI/CO -- Preliminary reporting New

CO #51 Cost centers:

- Imputed costs

- Distribution and assessment

- Indirect activity allocation

- Calculate actual activity pricesand update allocations

New

CO #47, 50 Intern. orders

- Overheads

- Settlement

New Can settle multiple times in aperiod

For external settlement to AA orFI, re-open appropriate G/Laccounts

CO/PP #49 Production orders

- Overheads

- WIP calculation

- Variance calculation

- Settlement

New After cost center and internalorder allocations as required

Re-open appropriate G/L accountsfor settlement

CO #52 Profitability analysis

- Cost center assessments

- Activity-based costing

Allocations

New

CO #53 Lock Controlling transactions New May lock each trans. type ascompleted or entire period


0217+�(1'�&/26,1*�$&7,9,7,(6),1$1&,$/�&/26,1*$5($ 3$7+ 7$6. 0217+ 127(6FI #63 Re-open periods for adjustments New

FI/CO #54-55 CO/FI reconciliation postings New Cross-company code, cross-business area, and cross-functional area flows within COare posted to FI

FI #39 Foreign currency open itemvaluation

New

GL #43 Foreign currency balance sheetaccount valuation

New

FI/ PCA #67-70 Balance Sheet Adjustment New

FI/ CO-PA #71 Profit and loss adjustment New

FI #63 Final closing operations New

FI/CO

#72

#2-4

#82

--

Final reporting:

- Compact document journal

Journal

- Financial statements

- Taxes on sales/purchases

- Management reporting

New

FI #74-75 Balance audit trail New


<($5�(1'�&/26,1*�$&7,9,7,(6<($5�(1'�&/26,1*�$&7,9,7,(635(3$5$725<�&/26,1*�$&7,9,7,(6$5($ 3$7+ 7$6. <($5 127(6FI #63 Open new fiscal year Old

MM #26 Physical inventory procedure Old Year-end or as required

CO/PP #16 Material valuation from newmaterial cost estimates

Old Year-end or as required

AR/AP #29-30 Balance confirmations Old

AA #8 Fiscal year change Old Cannot perform prior to finalposting period of old year

FI #64 Balance carryfoward Old

MM #20-25 Inventory valuations - Lowest valuedetermination, LIFO, FIFO

New After closing the postings in MMfor the fiscal year

AA -- - Valuations

- Capital investment subsidies

New After AA postings completed forfiscal year

AA #9-10 Year-end closing New After AA fiscal year change anddepreciation postings completed

AR/AP #63 Close fiscal year New


<($5�(1'�&/26,1*�$&7,9,7,(6),1$1&,$/�&/26,1*$5($ 3$7+ 7$6. <($5 127(6FI #27 Analyze GR/IR postings New

FI #41 Regroup receivables/payables New

FI -- General adjustments New

FI #63 Final fiscal year closing New

GL -- Account balances - old fiscal yearto new fiscal year

New Reconcile carry forward balancesw/prior year final balances

FI/CO/

AA

#11

Final reporting:

Same as monthly plus:

- Account balances

(Year end)

- Asset history sheet

New

FI #76-79 Accumulated balance audit trail New


SAP AG 1999

Identify processing and configuration menu paths forclosing

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0HQX�3DWKV$FWLYLW\ 0HQX�3DWK 7UDQV�

8QLW��±�7KH�)LQDQFLDO�6WDWHPHQWV1. Maintain financial statement versions ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO

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OB58

2. Create financial statements (RFBILA00) ,QIRUPDWLRQ�V\VWHPV�→�$FFRXQWLQJ�→)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→,QIRUPDWLRQ�V\VWHP→�%DODQFH�VKHHW

or

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�,QIRUPDWLRQ�V\VWHP�→*HQHUDO�OHGJHU�UHSRUWV�→�%DODQFHVKHHW�3URILW�DQG�ORVV�VWDWHPHQW�&DVK�IORZ→�*HQHUDO�→�$FWXDO�$FWXDO�FRPSDULVRQV→�%DODQFH�VKHHW�3�/

F.01

S_ALR_87012284

3. Execute a balance sheet drilldown report $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�,QIRUPDWLRQ�V\VWHP�→*HQHUDO�OHGJHU�UHSRUWV�→�%DODQFHVKHHW�3URILW�DQG�ORVV�VWDWHPHQW�&DVK�IORZ→�*HQHUDO�→«�

Various

4. Execute a cost-of-sales profit and lossreport

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�,QIRUPDWLRQ�V\VWHP�→*HQHUDO�OHGJHU�UHSRUWV�→�%DODQFHVKHHW�3URILW�DQG�ORVV�VWDWHPHQW�&DVK�IORZ→�*HQHUDO�→«�

various

8QLW��±�$VVHWV�DQG�/LDELOLWLHV5. Execute depreciation run $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→

)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→'HSUHFLDWLRQ�UXQ�→�([HFXWH

AFAB

6. Determine investment grant $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→,QYHVWPHQW�JUDQW

AR11

7. Post revaluation $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→5HYDOXDWLRQ�IRU�WKH�EDODQFH�VKHHW�→�3RVWUHYDOXDWLRQ

AR29

8. AA fiscal year change $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→)LVFDO�\HDU�FKDQJH

AJRW

9. AA fiscal year change – accountreconciliation

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→<HDU�HQG�FORVLQJ�→�$FFRXQWUHFRQFLOLDWLRQ

ABST2


$FWLYLW\ 0HQX�3DWK 7UDQV�10. AA year-end closing $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→

)L[HG�DVVHWV�→�3HULRGLF�SURFHVVLQJ�→<HDU�HQG�FORVLQJ�→�([HFXWH

AJAB

11. Create asset history sheet $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→)L[HG�DVVHWV�→�,QIRUPDWLRQ�V\VWHP�→5HSRUWV�RQ�DVVHW�DFFRXQWLQJ�→�1RWHV�WRILQDQFLDO�VWDWHPHQWV�→�,QWHUQDWLRQDO�→$VVHW�KLVWRU\�VKHHW

or

$FFRXQWLQJ� →� )LQDQFLDO� DFFRXQWLQJ� →)L[HG� DVVHWV� →� ,QIRUPDWLRQ� V\VWHP� →5HSRUWV�RQ� DVVHW� DFFRXQWLQJ�→� 1RWHV� WRILQDQFLDO� VWDWHPHQWV�→� &RXQWU\� VSHFLILFV→«

S_ALR_87011990

Various

12. Create list of GR/IR account balances /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→�,QYHQWRU\PDQDJHPHQW�→�(QYLURQPHQW�→�%DODQFHVGLVSOD\�→�/LVW�RI�*5�,5�EDODQFHV

MB5S

13. Maintain GR/IR clearing accounts /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→/RJLVWLFV�LQYRLFH�YHULILFDWLRQ�→�*5�,5DFFRXQW�PDLQWHQDQFH�→�0DLQWDLQ�*5�,5FOHDULQJ�DFFRXQW

MR11

14. Material valuations – price changes(manual)

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�&KDQJH�LQ�PDWHULDO�SULFH�→&KDQJH�PDWHULDO�SULFHV

MR21

15. Material valuations – debit/creditmaterial

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�&KDQJH�LQ�PDWHULDO�SULFH�→'HELW�FUHGLW�PDWHULDO

MR22

16. Product costing material price change $FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�FRVWFRQWUROOLQJ�→�3URGXFW�FRVW�SODQQLQJ�→0DWHULDO�FRVWLQJ�→�3ULFH�XSGDWH

CK24

17. Material ledger closing /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�$FWXDO�FRVWLQJ�PDWHULDOOHGJHU�→�3HULRGLF�PDWHULDO�YDOXDWLRQ�→3RVW�FORVLQJ

CKMI

18. Close periods in Materials Management /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→0DWHULDO�PDVWHU�→�2WKHU�→�&ORVH�SHULRG

MMPV

19. Materials management closing – controlposting to previous period

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→0DWHULDO�PDVWHU�→�2WKHU�→�$OORZ�SRVWLQJWR�SUHYLRXV�SHULRG

MMRV

20. Determine lowest value – market prices /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→'HWHUPLQDWLRQ�RI�ORZHVW�YDOXH�→�0DUNHWSULFHV

MRN0

21. Determine lowest value – range ofcoverage

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→'HWHUPLQDWLRQ�RI�ORZHVW�YDOXH�→�5DQJH�RIFRYHUDJH

MRN1


$FWLYLW\ 0HQX�3DWK 7UDQV�22. Determine lowest value – movement rate /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→

9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→'HWHUPLQDWLRQ�RI�ORZHVW�YDOXH�→0RYHPHQW�UDWH

MRN2

23. Determine lowest value – loss-freevaluation

/RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→'HWHUPLQDWLRQ�RI�ORZHVW�YDOXH�→�/RVV�IUHH�YDOXDWLRQ

MRN3

24. LIFO valuation /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→/,)2�9DOXDWLRQ�→«

Various

25. FIFO valuation /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→9DOXDWLRQ�→�%DODQFH�VKHHW�YDOXDWLRQ�→),)2�9DOXDWLRQ�→«

Various

26. Physical inventory processing /RJLVWLFV�→�0DWHULDOV�PDQDJHPHQW�→3K\VLFDO�,QYHQWRU\�→«

Various

27. Analyze GR/IR clearing accounts anddisplay acquisition tax

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HJURXS�→�*5�,5�FOHDULQJ

F.19

28. Define adjustment accounts for GR/IRclearing

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO/HGJHU�$FFRXQWLQJ�→�%XVLQHVV7UDQVDFWLRQV�→�&ORVLQJ�→�5HJURXSLQJ�→'HILQH�$GMXVWPHQW�$FFRXQWV�IRU�*5�,5&OHDULQJ

OBYP

29. Print balance confirmation $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�$FFRXQWV�SD\DEOH�→3HULRGLF�SURFHVVLQJ�→�&ORVLQJ�→&KHFN�FRXQW�→�%DODQFH�FRQILUPDWLRQ�3ULQW

or

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�$FFRXQWV�SD\DEOH�→3HULRGLF�SURFHVVLQJ�→�3ULQWFRUUHVSRQGHQFH�→�%DODQFH�FRQILUPDWLRQ→�3ULQW�OHWWHUV

F.17

30. Configure balance confirmation $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$�3�RU�$�5�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�&KHFN�FRXQW�→«

or

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�$FFRXQWV�SD\DEOH�→3HULRGLF�SURFHVVLQJ�→�3ULQWFRUUHVSRQGHQFH�→�%DODQFH�FRQILUPDWLRQ→«

F.1B,

F.1A


$FWLYLW\ 0HQX�3DWK 7UDQV�31. Post individual value adjustment $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→

$FFRXQWV�UHFHLYDEOH�→�'RFXPHQW�HQWU\�→2WKHU�→�,QWHUQ��WUDQV��SVWLQJ�→�:LWKRXWFOHDULQJ

F-21

32. Define account determination for flat-rateindividual value adjustment

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�$FFRXQWV5HFHLYDEOH�DQG�$FFRXQWV�3D\DEOH�→%XVLQHVV�7UDQVDFWLRQV�→�&ORVLQJ�→9DOXDWH�→�9DOXDWLRQV�→�'HILQH�$FFRXQWV

OBB0

33. Configure flat-rate individual valueadjustment

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�$FFRXQWV5HFHLYDEOH�DQG�$FFRXQWV�3D\DEOH�→%XVLQHVV�7UDQVDFWLRQV�→�&ORVLQJ�→9DOXDWH�→�9DOXDWLRQV�→«

SPRO

34. Execute flat-rate individual valueadjustment

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�→�3HULRGLFSURFHVVLQJ�→�&ORVLQJ�→�9DOXDWH�→)XUWKHU�YDOXDWLRQV

F107

35. Write-off doubtful receivables $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�→�'RFXPHQW�HQWU\�→2WKHU�→�,QWHUQ��WUDQV��SVWLQJ�→�:LWKFOHDULQJ

F-30

36. Customize exchange rates ,0*�→�*HQHUDO�6HWWLQJV�→�&XUUHQFLHV�→�� Various

37. Maintain exchange rates $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU��→�(QYLURQPHQW�→�&XUUHQWVHWWLQJV�→�(QWHU�H[FKDQJH�UDWHV

OB08

38. Customize valuation methods ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO/HGJHU�$FFRXQWLQJ�→�%XVLQHVV7UDQVDFWLRQV�→�&ORVLQJ�→�9DOXDWLQJ�→)RUHLJQ�&XUUHQF\�9DOXDWLRQ�→�'HILQH9DOXDWLRQ�0HWKRGV

OB59

39. Valuating foreign currency open itemsand balance sheet accounts

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�9DOXDWH�→�)RUHLJQ�FXUUHQF\YDOXDWLRQ

F.05

40. Account determination for exchange ratedifferences

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO/HGJHU�$FFRXQWLQJ�→�%XVLQHVV7UDQVDFWLRQV�→�&ORVLQJ�→�9DOXDWLQJ�→)RUHLJQ�&XUUHQF\�9DOXDWLRQ�→�3UHSDUH$XWRPDWLF�3RVWLQJV�IRU�)RUHLJQ�&XUUHQF\9DOXDWLRQ

OBA1

41. Regroup receivables and payables $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→$FFRXQWV�UHFHLYDEOH�$FFRXQWV�SD\DEOH�→3HULRGLF�SURFHVVLQJ�→�&ORVLQJ�→5HJURXS�→�5HFHLYDEOHV��3D\DEOHV

F101

42. Account determination for regroupingreceivables and payables

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�$FFRXQWV5HFHLYDEOH�DQG�$FFRXQWV�3D\DEOH�→%XVLQHVV�7UDQVDFWLRQV�→�&ORVLQJ�→5HJURXS�→«

OBBV,

OBBW,

OBBX


$FWLYLW\ 0HQX�3DWK 7UDQV�43. Valuate foreign currency balance sheet

accounts (see 39)$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�9DOXDWH�→�)RUHLJQ�FXUUHQF\YDOXDWLRQ

44. Accruals/deferrals postings $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�9DOXDWH�→�(QWHUDFFUXDO�GHIHUUDO�GRF�

FBS1

45. Posting accrual/deferral reversal $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�9DOXDWH�→�5HYHUVHDFFUXDO�GHIHUUDO�GRFXPHQW

F.81

46. Create posting documents from recurringentry documents

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→5HFXUULQJ�(QWULHV�→�([HFXWH

F.14

8QLW��±�3URILW�DQG�/RVV47. Capital investment projects – settle order

to AUC$FFRXQWLQJ�→�,QYHVWPHQW�PDQDJHPHQW�→,QWHUQDO�RUGHUV�→�3HULRG�HQG�FORVLQJ�→6LQJOH�IXQFWLRQV�→�6HWWOHPHQW�→«

Various

48. Capital investment projects – settle AUCto asset in service

$FFRXQWLQJ�→�,QYHVWPHQW�PDQDJHPHQW�→)L[HG�DVVHWV�→�3RVWLQJV�→�&DSLWDOL]HDVVHW�X��FRQVW��→�6HWWOH

AIBU

49. PP/CO period-end closing /RJLVWLFV�→�3URGXFWLRQ�→�3URGXFWLRQFRQWURO�→�3HULRG�HQG�FORVLQJ�→«

or

$FFRXQWLQJ�→�&RQWUROOLQJ�→�3URGXFW�FRVWFRQWUROOLQJ�→�&RVW�REMHFW�FRQWUROOLQJ�→3URGXFW�FRVW�E\�RUGHU�→�3HULRG�HQGFORVLQJ�→�6LQJOH�IXQFWLRQV�→«

Various

50. Internal order period-end closing $FFRXQWLQJ�→�&RQWUROOLQJ�→�,QWHUQDORUGHUV�→�3HULRG�HQG�FORVLQJ�→�6LQJOHIXQFWLRQV�→«

Various

51. Cost center accounting period-end closing $FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�FHQWHUDFFRXQWLQJ�→�3HULRG�HQG�FORVLQJ�→6LQJOH�IXQFWLRQV�→«

Various

52. Profitability analysis period-end closing $FFRXQWLQJ�→�&RQWUROOLQJ�→�3URILWDELOLW\DQDO\VLV�→�$FWXDO�SRVWLQJV�→�3HULRG�HQGFORVLQJ�→�7UDQVIHU�FRVW�FHQWHUFRVWV�SURFHVV�FRVWV�→«

KEU5,

KEG5,

CPAE

53. Lock Controlling transactions $FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW�FHQWHUDFFRXQWLQJ�→�(QYLURQPHQW�→�3HULRG�ORFN→�&KDQJH

OKP1

54. Reconciliation ledger $FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVWHOHPHQW�DFFRXQWLQJ�→�$FWXDO�SRVWLQJV�→5HFRQFLOLDWLRQ�ZLWK�),

KALC


$FWLYLW\ 0HQX�3DWK 7UDQV�55. Reconciliation ledger follow up postings $FFRXQWLQJ�→�&RQWUROOLQJ�→�&RVW

HOHPHQW�DFFRXQWLQJ�→�(QYLURQPHQW�→5HFRQFLOLDWLRQ�OHGJHU�→�)ROORZ�XSSRVWLQJ

KAL1

56. Reconciliation ledger configuration ,0*�→�&RQWUROOLQJ�→�&RVW�(OHPHQW$FFRXQWLQJ�→�5HFRQFLOLDWLRQ�/HGJHU

Various

57. Post payroll information to accounting

+XPDQ�5HVRXUFHV�→�3D\UROO�→��&RXQWU\�VSHFLILF�

PC00_M99_ CIPE

58. Configure payroll for posting toaccounting

,0*�→�3D\UROO�→�3D\UROO��&RXQWU\�VSHFLILF�

Various

8QLW��±�&XVWRPL]LQJ�7HFKQLFDO��2UJDQL]DWLRQDO��DQG�'RFXPHQWDU\�6WHSV59. Define fiscal year variants

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO$FFRXQWLQJ�*OREDO�6HWWLQJV�→�)LVFDO�<HDU→�0DLQWDLQ�)LVFDO�<HDU�9DULDQW��0DLQWDLQ6KRUWHQHG�)LVF��<HDU�

OB29

60. Assign fiscal year variant to a companycode

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO$FFRXQWLQJ�*OREDO�6HWWLQJV�→�)LVFDO�<HDU→�$VVLJQ�&RPSDQ\�&RGH�WR�D�)LVFDO�<HDU9DULDQW

OB37

61. Define variants for open posting periods

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO$FFRXQWLQJ�*OREDO�6HWWLQJV�→�'RFXPHQW→�3RVWLQJ�3HULRGV�→�'HILQH�9DULDQWV�IRU2SHQ�3RVWLQJ�3HULRGV

OBBO

62. Assign posting period variant to companycode

,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO$FFRXQWLQJ�*OREDO�6HWWLQJV�→�'RFXPHQW→�3RVWLQJ�3HULRGV�→�$VVLJQ�9DULDQWV�WR&RPSDQ\�&RGH

OBBP

63. Open and close posting periods

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OB52

64. Carry forward balance to new fiscal year $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�&DUU\LQJ�IRUZDUG�→�%DODQFHVFDUU\IRUZDUG

F.16

65. Define retained earnings account ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO/HGJHU�$FFRXQWLQJ�→�%XVLQHVV7UDQVDFWLRQV�→�&ORVLQJ�→�&DUU\LQJ)RUZDUG�→�'HILQH�5HWDLQHG�(DUQLQJV$FFRXQW

OB53

66. Schedule Manager $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→6FKHGXOH�0DQDJHU

SCMA


$FWLYLW\ 0HQX�3DWK 7UDQV�67. Calculate financial statement adjustment $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ��→

*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HJURXS�→�%DODQFH�VKHHWDGMXVWPHQW�→�&DOFXODWH

F.5D

68. Post financial statement adjustment $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ��→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HJURXS�→�%DODQFH�VKHHWDGMXVWPHQW�→�3RVW

F.5E

69. Transfer B/S Items to Profit CenterAccounting

$FFRXQWLQJ�→�(QWHUSULVH�FRQWUROOLQJ�→3URILW�FHQWHU�DFFRXQWLQJ�→�$FWXDOSRVWLQJV�→�3HULRG�HQG�FORVLQJ�→7UDQVIHUULQJ�SD\DEOHV�UHFHLYDEOHV

1KEK

70. PCA balance carryforward $FFRXQWLQJ�→�(QWHUSULVH�FRQWUROOLQJ�→3URILW�FHQWHU�DFFRXQWLQJ�→�$FWXDOSRVWLQJV�→�3HULRG�HQG�FORVLQJ�→&DUU\LQJ�IRUZDUG�RI�EDODQFHV

2KES

71. Profit and loss adjustment $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HJURXS�→�3URILW�DQG�ORVVDGMXVWPHQW

F.50

72. Run compact document journal

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S_ALR_87012289

73. Create work files for balance audit trail ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�*HQHUDO/HGJHU�$FFRXQWLQJ�→�%XVLQHVV7UDQVDFWLRQV�→�&ORVLQJ�→�'RFXPHQWLQJ→�'HILQH�$FFXPXODWHG�:RUN�)LOHV�IRU%DODQFH�$XGLW�7UDLO

OBBQ

74. Run monthly balance audit trail for openitem accounts

(RFKKBU00)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�2SHQ�LWHP�DFFRXQWV�→�2SHQ�LWHPDFFRXQW�EDODQFH�DXGLW�WUDLO�IURP�WKHGRFXPHQW�ILOH

S_ALR_87012317

75. Run monthly balance audit trail for otheraccounts

(RFHABU00N)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�$OO�DFFRXQWV�→�*HQHUDO�OHGJHUIURP�WKH�GRFXPHQW�ILOH

S_P99_41000327

76. Create extract for accumulated open itembalance audit trail

(RFKKET00)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�2SHQ�LWHP�DFFRXQWV�→�)URPEDODQFH�DXGLW�WUDLO�→�([WUDFW�IRUDFFXPXODWHG�RSHQ�LWHP�EDODQFH�DXGLW�WUDLO

S_ALR_87012318


$FWLYLW\ 0HQX�3DWK 7UDQV�77. Run accumulated open item balance audit

trail

(RFKKBU10)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�2SHQ�LWHP�DFFRXQWV�→�)URPEDODQFH�DXGLW�WUDLO�→�$FFW�EDODQFH�IURPDFFXPXODWHG�RSHQ�LWHP�EDODQFH�DXGLW�WUDLO

S_ALR_87012319

78. Create extract for accumulated balanceaudit trail for other accounts

(RFKLET00)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�$OO�DFFRXQWV�→�)URP�EDODQFH�DXGLWWUDLO�→�([WUDFW�IRU�WKH�DFFXPXODWHGKLVWRULFDO�EDODQFH�DXGLW�WUDLO

S_ALR_87012314

79. Run accumulated balance audit trail forother accounts

(RFKLBU10)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�'RFXPHQW�→�%DODQFH�DXGLWWUDLO�→�$OO�DFFRXQWV�→�)URP�EDODQFH�DXGLWWUDLO�→�$FFRXQW�EDODQFH�IURPDFFXPXODWHG�KLVWRULFDO�EDODQFH�DXGLW�WUDLO

S_ALR_87012315

$SSHQGLFHV�±�*HQHUDO�)XQFWLRQV80. Account determination for taxes ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO

$FFRXQWLQJ�*OREDO�6HWWLQJV�→�7D[�RQ6DOHV�3XUFKDVHV�→�3RVWLQJ�→�'HILQH�7D[$FFRXQWV

OB40

81. Other tax configuration ,0*�→�)LQDQFLDO�$FFRXQWLQJ�→�)LQDQFLDO$FFRXQWLQJ�*OREDO�6HWWLQJV�→�7D[�RQ6DOHV�3XUFKDVHV�→�«

Various

82. Tax reporting $FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�5HSRUWLQJ�→�7D[UHSRUWV�→«

Various

83. Choose extract method for consolidation ,0*�→�(QWHUSULVH�&RQWUROOLQJ��→&RQVROLGDWLRQ�→�,QWHJUDWLRQ��3UHSDUDWLRQIRU�&RQVROLGDWLRQ�→�3UHSDUDWLRQ�LQ�WKH6HQGHU�6\VWHP�→�3UHSDUDWLRQ�DQG$FWLYDWLRQ�RI�'DWD�7UDQVIHU�→�$FWLYDWH'DWD�7UDQVIHU

OCCI

84. Send data to consolidation (periodicextract)

$FFRXQWLQJ�→�)LQDQFLDO�DFFRXQWLQJ�→*HQHUDO�OHGJHU�→�3HULRGLF�SURFHVVLQJ�→&ORVLQJ�→�5HSRUW�→�6HQG�GDWD�WRFRQVROLGDWLRQ

or

,QIRUPDWLRQ�V\VWHPV�→�$FFRXQWLQJ�→)LQDQFLDO�DFFRXQWLQJ�→�*HQHUDO�OHGJHU�→,QIRUPDWLRQ�V\VWHP→�%DODQFH�VKHHW

GC44

F.01