E4 - Process and Configuration

Finance
SAP Course Week
CSC - ESIAL
COURSE OF
John Francis
Rider
Summary
General Accounting (FI-GL)
Accounts Receivable (FI-AR)
Accounts Payable (FI-AP)
Asset Accounting (FI-AA)
Management accounting (CO)
Plan du cours de la comptabilité générale (FI-GL)
• REMINDER
– Modèle de données SAP
– Company
– Field of activity
– SAP Chart of Accounts
• ENTERING A BOOKKEEPING ENTRY
– Without rapprochement
– With rapprochement
• MODIFICATION OF A PART
• ENTERING AN INVOICE
REMINDER
Accounting restatements
Income Statement
Assessment
Integration
Invoices MM, SD,
Business tool interface,
manual accounting journal entry
Management of
regulations
Lettering /
rapprochement
Inventory work
Reporting
Sub-module
Operating principles
• General Accounting (FI-GL)
The FI module offers the possibility to expand the
strategic decision-making process
for the financial needs of the company.
It centralizes the accounting data.
financial in an international context, with
multiple companies, languages, currencies and
accounting diagrams.
•
•
•
•
•
•
•
Accounts Payable (FI-AP)
Accounts Receivable (FI-AR)
Banking Accounting (FI-BL)
Asset Accounting (FI-AA)
Budgetary Accounting (FI-FM)
Management of business travel (FI-TV)
Special ledgers (FI-SL)
SAP Solution
Main basic data
SD
Distribution

Sales &

SAP Company
Type of room
Accounting plan
G/L Account
•Dates
Clients
Suppliers
Banks
PS
CO
Sales &

Distribution
Controlling
SAP data model: Organizational structures
0 or 1
Perimeter of
result (CO-PA)
1
Perimeter
analytical
n
n
Objects CO (ex
Centres of
costs
n
n
1
0 or 1
Perimeter
Financier (FM)
n
0 or 1
1
Society
Organization
commercial
(SD)
n
n
1
n
n
Organization
purchases (MM)
Domain
of activity
n
No real dependencies between
Company and Field of Activity (except
controls added by configuration

Division
n
It is possible to set a determination of the DA based on the Division.
The company (or the accounting entity)
Function
Objet SAP
Client
• The concept of society for the object
to identify the units of an organization
for which a complete set and
independent of accounts must be
product
• Eachcompany constitutes a structure.
independent accountant
Company S/L
Company
– A chart of accounts (own or shared) him
is associated, as well as a management motto
Accounting
– The writings are numbered and
recorded by company and fiscal year
accountant
– The accounts are kept and produced by
company (balances, ledgers, journals,
summary documents
– The periodic stops and treatments
the closing is carried out by the company
Domain of
valorisation
• The majorityof accounting treatments
can be done for several
companies at the same time (except
of managing the reference frameworks)
• Centralizationstructures or
consolidation can be defined in
the case of complex organizations
Division
The field of activity
SAP Objects
Company
• The concept of the field of activity for
object of identifying the entities
organizational that correspond to
a sector of activity or to a field of
specific responsibility
Client
– The definition of areas of activity is
optional in the ERP
– The recorded accounting movements
by company can also be
assigned to areas of activity
• Itis possible to establish states
financiers by area of activity, to a
for the purposes of internal restitution
Legal entity
Company
– Production of internal balance sheets, accounts of
result or balances by branch or
field of operation of a company
Field of activity
– Note: other items from the ERP outside
"general and financial accounting" such as
that the profit centers could be
used in the same perspective as the
areas of activity
Establishment / Factory
Deposit
Division
The SAP Chart of Accounts
• From a functional point of view:
– Thechart of accounts is made up of the nomenclature of accounts
general accounting
•1 code, 1 libellé court, 1 libellé long
• A general account in SAP:
– It is managed in the form of a sheet containing all the attributes of the
account
– May be blocked for accounting (but cannot be deleted if it has)
eventful summer)
– Must be created in an accounting plan and must be opened in a company.
to be able to be recorded in an entry
The SAP Chart of Accounts
There are several chart of accounts in SAP
• Operational accounting plan:
– Used for writing drafts
– Used for the production of financial statements
– Defined at the client level, certain characteristics are common to all the
entities :
• Account designation
• Account group
• Link with the group accounting plan
– Each company uses all or part of the chart of accounts and completes it with
attributes and properties that are specific to it
For presentation purposes (feedback) and in no case for
pass journal entries
• Group accounting plan:
– Allows for funding Group accounts for restitution needs
• Alternative (or national) accounting plan:
– Allows to feed national accounts for regulatory needs of the
country
Entry of an accounting record
Without and with approximation

Entry of a
writing
Modification
of a piece
Entry of a
invoice
Recording a document without reconciliation
2
1
Accounting for a document without reconciliation
1
2
3
5
4
6
7
Accounting of a document without reconciliation
10
9
8
Accounting of a piece without reconciliation
12
11
Accounting of an item without reconciliation
13
Account for a document with reconciliation
2
1
Account for a document with reconciliation
7
1
3
2
4
6
5
Account for a document with reconciliation
2
1
Data from
base
SAP Concepts
keys

Account for a document with reconciliation

5
1
2
3
4
Accounting for a transaction with reconciliation
1
3
2
Record a document with reconciliation
4
Accounting for a document with reconciliation
7
5
6
Account for a document with reconciliation
8
Modification of a part
Others
features
the under
Entry of a
writing
Modification
of a room
Entry of a
invoice
module FI-GL
Modification of a part
2
1
2
1
Modification of a part
4
3
Modification of a part
1
3
2
Modification of a part
6
5
4
Modification of a part
1
Modification of a part
1
Modification of a part
3
2
1
Modification of a part
1
2
Modification of a part
1
Entry of an invoice

Entry of a
invoice
Entry of a
writing
Modification
of a piece
Entry of a direct invoice
2
1
Entry of a direct invoice
1
2
4
3
5
7
6
8
Entry of a direct invoice
5
3
1
4
2
Entry of a direct invoice
Information
related to
post(s) of the
piece

4
Entry of a direct invoice
4
3
5
2
1
Direct invoice entry
2
1
Other features of the FI-GL sub-module
Others
features
the under

Entry of a
writing
Modification
of a room
module FI-GL
Other features of the FI-GL submodule
• REVERSE ENTRY
– Individual
– In mass
According to the reasons for reversal you have chosen, a new document is
accounted for the purpose of reconciling the monthly balances or the monthly balance is
simply recorded again.
• RECONCILIATION AND CANCELLATION OF A RECONCILIATION
– Manuel
– Automatic
– Semi-automatic
• CLOSING OPERATIONS
– Closing and opening of periods (including special periods)
– Report again
– Provision for exchange loss
– Etc.
• REPORTING (Balance sheet, income statement, journal, general ledger, various...)
Summary
General accounting (FI-GL)
Accounts Receivable (FI-AR)
Accounts Payable (FI-AP)
The accounting of fixed assets (FI-AA)
Analytical accounting (CO)
Course plan for accounts receivable (FI-AR)
• BASIC DATA
• ADVANCE PROCESS / INVOICE
• ACCOUNTING OF RECEIPTS
• DISPLAY OF THE BALANCE AND CUSTOMER ACCOUNTS
Reminder
Accounting Restitutions
Income statement
Balance
Integration
Invoices MM,SD,
Business tool interface,
manual accounting OD
Management of
regulations
Lettering /
rapprochement
Inventory work
Reporting
Sub-module
Operating principles
•
•
General Accounting (FI-GL)
Accounts Payable (FI-AP)
The FI module offers the possibility to expand the
strategic decision-making process
for the financial needs of the company.
He centralizes the accounting data.
financial in an international context, with
multiple companies, languages, occurrences and
accounting diagrams.
• Accounts Receivable (FI-AR)
•
•
•
•
•
Banking accounting (FI-BL)
Asset Accounting (FI-AA)
Budgetary Accounting (FI-FM)
Management of business travel (FI-TV)
Special ledgers (FI-SL)
SAP Solution
Main basic data
SD
Distribution

Sales &

SAP Company
Type of room
Chart of accounts
G/L Account
Clients
PS
CO
Sales &

Distribution
Controlling
MM
TR
Material
Notions of collective and auxiliary accounts
• Auxiliary Accounts
– Inthe ERP, the operations recorded in the FI-GL module
(general accounting) are directly charged to the accounts
generals
– On the other hand, when they need to be recorded in the modules of
auxiliary accounts (supplier accounting FI-AP, accounting
client FI-AR...), operations cannot be directly charged
on the general accounts but must necessarily be charged to the
auxiliary accounts of third parties (suppliers, clients)
– Each third party is linked in the ERP to a general accounting account.
this "collective account" and only one, the accounting event occurring
a third party is charged in real time in general accounting on the
general collective account corresponding to this third party
• Example
– in auxiliary accounting Suppliers: collective account = 401…
– in auxiliary accounting Clients: collective customer accounts = 41...
Basic data
Display of the
Others
feature
you are under
Process
Accounting
of
Data from
base
balance
& of
Deposit /
Invoice
module FI-AR
the collection
client posts
Basic data
• A customer is represented in SAP through a
client file
• Customer sheets present three groups of information.
called "views":
A common customer data set on the system (tenant view)
A client is created only once in the system. This data 'level
"mandant" are visible to all users.
A set of customer data specific to the company (Accounting view)
This information is provided for each of the clients we wish to.
to assist in accounting.
A set of client data specific to the business domain (ADV view)
This information is provided for each of the clients we wish to.
billing via the SD module (sales and distribution data).
Basic data
• The data managed in the customer file:
Certain data must be provided for it to be mandatory.
the client's registration should be possible.
Accounting:
General data:
Management:
Address
settings
(Siren number,...)
Accountancy,
Account
collective
Payment:
Correspondence:
Bank details
Banking operation
The screens of the Client file
•To ensure integration with the SD module, the ADV view of the
customer file must be managed and in particular the 'functions
partners
Order giver (the one who orders the goods),
– Client delivered (the one who receives the goods),
– Client receiving the invoice (the one who receives the invoice),
Paying client (the one who pays the invoice).
Basic data - Create customer record (1/4)
2
1
Basic data – Creating a customer file (2/4)
1
2
3
4
5
Basic Data – Creating Customer Record (3/4)
6
7
Basic Data – Creating Customer Record (4/4)
8
9
Other features of the customer record
• SAP offers the user the possibility:
– To make changes to the customer file
– To display the information provided in the form
– To block a client for accounting
– To delete a client
Deposit / Invoice Process
Display of the
Others
feature
You are under
Process
Accounting
balance
Data from
base
Deposit /
of
& des
module FI-AR
Invoice
the collection
client posts
Recording a deposit
2
1
Recording a deposit
1
2
3
Recording a deposit
4
5
6
Invoice registration
2
1
Invoice recording
1
2
3
Deposit compensation
2
1
Offset of the deposit
2
1
3
3
Offset of the deposit
Amount
remaining at
invoicer
Creation of a play
accountant who
offset the deposit
Debit entry for the customer account
Recording of the cash receipt
Display of the
Others
functionality
you are under
Process
Accounting
balance
& des
Data from
base
Deposit /
Invoice
of
module FI-AR
the collection
client posts
Recording of cash receipt
• Manual payment processing
– Customer manual cash collection is carried out through a SAP transaction.
standard for entering collections.
– The cashing transaction contains a management module for
unallocated positions (called PNS), which allows, through research on
several criteria of existing parts, to list the positions to
possibly discount.
• Automatic collection
– When the user is the source of the collection, it is possible
to generate this last one using the payment program
automatic (identical to that used for disbursements). This
may be the case in the context of a direct debit or by
effect.
– Features for managing received checks (accounting
automatic via registry integration) are also available
in the system.
Manual cash collection
2
1
Manual collection
4
1
2
3
5
Manual cashing
1
2
Display of the balance and customer accounts
Display of the
Others
feature
you're under
Process
Deposit /
Invoice
Accounting
of
Data from
base
balance
& des
module FI-AR
the collection
client posts
Customer balance display
2
1
Display of the Client balance
The Sales tab does not resume
that the client posts
not having been charged
on an account
divergent collective (CGS)
Double click on a
case to gain access to
accounting documents
components of the amount
Display of the Client balance
Icons for setting up
in the form of the display:
sorting functions, of
sum, of money
sum...
Variant Management
display
By double-clicking on
a line we access the
accounting document
Display of the Customer Balance
Click on the overview to display
completely the accounting date
Client balance display
Displaying the Client Balance
The CGS tab does not resume
that client posts
having been charged to a
account
divergent collective (CGS)
(writings made on the
client but not pointing
on the collective account of the
customer file)
The same displays are
possible than those
presented earlier.
Client Post Display
2
1
Display of Client positions
Choose the selection
desired
Choose the one or more
{"sélections souhaitées":"desired selections"}
standard posts
- CGS operations (effects,
accounts...
posts for memory
effects upon acceptance
not yet returned)
Display of Client Positions
Other features of the FI-AR sub-module
Others
features
the under
Process
Deposit /
Invoice
Accounting
of
Data from
base

module FI-AR
the cashing
Other features of the FI-AR submodule
• RELAUNCH
The follow-up in SAP allows tracking of customers who owe money and have not
not settled their outstanding invoices within a given timeframe.
The reminder system processes the following documents:
– Customer invoices in progress, including partially credited invoices
or settled
– Invoices including payments
– Customer assets
– Payments not based on invoices
• REPORTING CLIENT
Summary
General accounting (FI-GL)
Accounts Receivable (FI-AR)
Accounts payable (FI-AP)
Asset accounting (FI-AA)
Management accounting (CO)
Course plan for supplier accounting (FI-AP)
• BASIC DATA
• THE PURCHASING MODULE MM
– Presentation
– Integration with other modules
– Reminders
• THE SUPPLY FLOW
– Presentation
– The processing of purchase invoices
MM Process: Invoice on order
FI Process: Invoice without order
– Supplier payment
Payment proposal
Accounting of the payment
Manual disbursement
Reminder
Accounting restitutions
Income statement
Assessment
Integration
Invoices MM, SD,
Business tool interface,
manual accounting OD
Management of
regulations
Lettering /
reconciliation
Inventory work
Reporting
Sub-module
Operating principles
•
General Accounting (FI-GL)
The FI module offers the possibility to broaden the
strategic decision-making process
for the financial needs of the company.
It centralizes the accounting data.
financial in an international context, with
multiples sociétés, langages, occurrences et
accounting diagrams.
• Accounts Payable (FI-AP)
•
•
•
•
•
•
Accounts Receivable (FI-AR)
Bank Accounting (FI-BL)
Asset Accounting (FI-AA)
Budgetary accounting (FI-FM)
Management of business travel (FI-TV)
Special ledgers (FI-SL)
SAP Solution
Main basic data
SD
Distribution

Sales &

SAP Company
Type of room
Chart of accounts
G/L Account
Clients
Suppliers
Banks
Immobilizations
PS
CO
Sales &

Distribution
Controlling
Introduction
• A purchaseis a process that allows for the acquisition of goods or services.
with a supplier.
• The purchasing flow in MM consists of 4 steps
– The establishment of a contract with a supplier,
The placing of an order,
The receipt of the order,
The payment of the order.
The whole is called supply flow.
• The entry and control of invoices can be handled by different
services : le service des achats, le service de la comptabilité ou un service
dedicated...
• The integration between the purchasing module MM and the accounting module
The FI-AP supplier originates from the processing of invoices.
• From an accounting point of view, the allocation of an order is determined
by the item purchased through the associated valuation class.
The operator provides the allocation in the purchase request, which, once
transformed into command will automatically engage the receiving object of
costs (cost center, order, OTP element...).
Basic data
Others
features
the submodule
FI-AP

The flow
Data
basic

supply
Basic data - Supplier file creation (1/4)
2
1
Basic Data - Supplier Record Creation (2/4)
1
2
3
5
4
Basic data – Create supplier record (3/4)
6
Basic Data – Supplier Record Creation (4/4)
7
The MM purchasing module
Others
features
the submodule
FI-AP
The module
The flow

of
supply
MM Purchases
Presentation of the MM (Material Management) module
FUNCTIONS
DOCUMENTS
The MM module covers the following functions:
Notice of
delivery
Invoice
supplier
Order
 Managing basic data
Stock Entry
Control
 Purchases (purchase requests, contracts, calls for tenders,
offers, orders)
MM
(Purchases and Stocks)
 Monitoring of the planning of requirements through MRP,
 Stock management (receipt and stock output, notice)
delivery, returns, transfers, and inventory,
DATA
 Reporting.
 Articles
 Suppliers
 Purchasing Information Sheets
 Pricing conditions
Integration between MM and other modules
PS
PP
Forecasts
Industrial and
Management of
project
Clients
Commercial
SD
Management of the
Sales
request / Plan
Shipments
PM
Director of
Billing
Production
Management of
interventions and
from the
Calculation of Needs
MM
Suppliers
maintenance
Capacity management
Purchases
QM
Control of the
production
Management
of stores
Invoice control
Control
quality
Costs
Information system
HR
FI
AA
CO
Management of
Immobilization
Control
management
Management of
Resources
Humans
Accounting
REMINDERS
• SAP is an INTEGRATED system.
• It IMPACTS all the flows of the company.
• It processes and generates a CONSIDERABLE NUMBER OF
DATA.
• For example, a poorly created ARTICLE
DISRUPT the supply chain, a
incorrectly entered order will impact reception even
billing...
The supply chain
Others
features
the submodule
FI-AP
The flow

supply
Presentation of the supply chain
Purchase request
Payment
Expression of Needs
Invoice
supplier
?
Order
Determination of the
source of supply
Invoice control
Receipt of goods
Supplier selection
Order
Creation of the order
Order tracking
• Two billing methods are available in the system: the invoice on
order in MM and the invoice without order called FI invoice.
• Invoice MM
The invoice entry process in MM is carried out with reference to a purchase order.
received (MIRO transaction).
• Invoice FI
Entering a supplier invoice in FI without reference to an order (transaction FB60).
Processing an invoice - General information
• Allinvoices must necessarily be matched with an order, except in the
case of an invoice without order in FI (transaction FB60).
• Upon entering the administrative receipt of the goods (transaction MIGO - Entry
goods Order), the system automatically generates the documents
accountants (Credit HT of account 408 Unreceived invoices and Debit of the account of
charge with CO allocations (cost center, project element...) and updates the
achieved.
• The reconciliation of invoice/order is done at the time of invoice entry.
• This reconciliation is done position by position (for a billed position, we can have 1 or n)
control posts).
• An invoice is declared 'ready to be paid', meaning compliant if:
the billed quantities are equal to the quantities ordered and received,
The prices charged are equal to the prices indicated on the orders.
The MM process - Invoice Entry (1/3)
Check that the current operation for the transaction is indeed the invoice.
1
2
4
3
The MM process - Entering an invoice (2/3)
Recording an invoice with discrepancy
The MM process - Entering an invoice (3/3)
The MM process - Entering a credit note
Check that the current operation for the transaction is indeed the credit.
The FI process - Entering an invoice without an order
(1/2)
6
3
2
Numéro de facture
supplier
1
5
4
Résultat de la simulation:
The FI process - Entering an invoice (2/2)
6
2
3
Invoice number
supplier
5
1
4
Result of the simulation:
The FI process - Entering a credit note
In this tab, it is possible to attach
to have it on an existing invoice.
The settlement of suppliers
Following the processing of the invoice, the accounting department is responsible for the payment of
suppliers :
• Different payment methods are available:
the payment method is stated in the supplier's file or in the document,
It is either automatic or manual.
• Examples :
–manual payment: manual cheque
–automatic payment: transfers
• The automatic payment program:
same procedure regardless of the mode,
steps to follow
1. parameter management,
2. payment proposal program,
3. processing of the proposal,
4. validation of the regulation & accounting entry,
5. preparation of the editing program,
6. launch of the publishing program.
Supplier Settlement - Presentation
• As part of a SAP project, disbursement is done in two ways:
Through the automatic payment program for transfers and direct debits,
Through manual disbursement, a mode used exceptionally to settle and clear an
supplier (without using settlement campaigns).
• The operating principle of the payment program is represented in the diagram.
next :
1 - Preparation of the payment proposal
The first step is to create the list of accounts to be reconciled.
Choice of pieces to be paid according to the due date
Choice of companies to be dealt with

The second step is to launch the settlement protocol.

on the selected positions, which will allow for the writings of
Selection and prioritization of payment methods to be addressed

debit on supplier accounts and credit entries on

bank accounts,
Choice of suppliers to be paid
Possibility to process the pieces maturing before
the theoretical date of the next proposal

☞
The third step involves the launch of the payment cycle.
The program takes into account supplier regulations.
standards, but also the deposit regulations
2 - Generation of the payment proposal
suppliers and advances for expense reports (by
Consultation of the payment proposal

through the CGS codes.

Possibility to block certain payments based on a list

☞
of motives
3 - Launch of the payment cycle
Consultation of payments made
Printing of lists and payment forms
Data backup on media
Supplier payments
Drafting a payment proposal (1/3)
1
2
The payment of suppliers
Drafting a payment proposal (2/3)
1
4
2
3
The payment of suppliers
Preparation of a payment proposal (3/3)
Confirmation of the generation of the payment proposal
Display of the payment proposal:
Supplier payment
Recording of payments (1/2)
2
1
The payment of suppliers
Accounting for payments (2/2)
Display of the payment list:
The payment of suppliers
Manual disbursement (1/2)
1
2
3
The settlement of suppliers
Manual disbursement (2/2)
Other features of the FI-AP submodule
Others

features
the sub-module
FI-AP
Other features of the FI-AP submodule
• RESTITUTION
The supply flow is the subject of various reports. These statements
are established in the MM and FI modules. It is thus possible to observe and
to analyze the course of the supply flow and its purpose
accountant.
It is about:
– The display of supplier master data specific to MM and FI,
– The display of orders and purchase documents,
– The display of posts / supplier parts: visualization of posts / parts
suppliers and special general accounts,
– L’affichage des comptes fournisseurs : visualisation des balances auxiliaires et des
supplier account balances
 thesystem allows, based on the display of accounts, documents and
sales, to return interactively to the original piece.
Summary
General accounting (FI-GL)
Customer Accounting (FI-AR)
Accounts Payable (FI-AP)
Asset Accounting (FI-AA)
The analytical accounting (CO)
Course plan for fixed asset accounting (FI-AA)
• THE ASSET REGISTER
– Creation
– Modification
– Consultation
– Blocking
• THE MANAGEMENT OF ASSET MOVEMENTS
– The entry of invoices
– The transfer of fixed assets
Reminder
Accounting restatements
Income statement
Balance
Integration
Invoices MM, SD
Business tool interface,
manual accounting of journal entries
Management of
regulations
Lettering /
reconciliation
Inventory work
Reporting
Sub-module
Operating Principles
•
•
•
General Accounting (FI-GL)
Accounts Payable (FI-AP)
Accounts Receivable (FI-AR)
The FI module offers the possibility to expand the
strategic decision-making process
for the financial needs of the company.
It centralizes accounting data.
financial in an international context, with
multiple companies, languages, occurrences and
accounting diagrams.
•
Bank Accounting (FI-BL)
• Asset Accounting (FI-AA)
•
•
•
Budgetary accounting (FI-FM)
Management of business travel (FI-TV)
Special ledgers (FI-SL)
SAP Solution
Main basic data
SD
Distribution

Sales &

SAP Company
Type of room
Chart of accounts
G/L Account
Dates
Clients
Suppliers
Banks
PS
CO
Sales &

Distribution
Controlling
Introduction :
•Following a request for the creation of an asset record or to the
receipt of an invoice from a fixed asset supplier, a file
immobilization is created. It gathers the accounting data and
logistics specific to immobilization (generalities, assignment,
evaluations...)
• The necessity to separate investments in the balance sheet resulting from
acquisitions of fixed assets require management
particular in SAP.
• From an accounting perspective, fixed assets are recorded.
suivant :
– The category of fixed asset
– The account allocation key
The fixed asset record

Others
features of
submodule FI-AA
The sheet
immobilization
Create a fixed asset record
1
Create a fixed asset record
4
2
1
3
Create a fixed asset record
8
8
1
2
3
4
5
6
7
Create a fixed asset record
5
5
1
2
3
4
Create a fixed asset record
2
2
1
5
6
3
4
Create a fixed asset record
3
1
2
4
Supplier Settlement - Presentation
• As part of a SAP project, disbursement is done in two ways:
Through the automatic payment program for transfers and direct debits,
Through manual disbursement, a mode used exceptionally to settle and clear an
supplier (without using settlement campaigns).
• The operating principle of the payment program is represented in the diagram.
next :
1 - Preparation of the payment proposal
The first step is to create the list of accounts to be reconciled.
Choice of pieces to be paid according to the due date
Choice of companies to be dealt with

The second step is to launch the settlement protocol.

on the selected positions, which will allow for the writings of
Selection and prioritization of payment methods to be addressed

debit on supplier accounts and credit entries on

bank accounts,
Choice of suppliers to be paid
Possibility to process the pieces maturing before
the theoretical date of the next proposal

The third step involves the launch of the payment cycle.

The program takes into account supplier regulations.
standards, but also the deposit regulations
2 - Generation of the payment proposal
suppliers and advances for expense reports (by
Consultation of the payment proposal

through the CGS codes.

Possibility to block certain payments based on a list

of motives
3 - Launch of the payment cycle
Consultation of payments made
Printing of lists and payment forms
Data backup on media
The asset record - Modification
The majority of the data on the form is modifiable.
these are not grayed out.
The category of fixed assets, and therefore the account,
cannot
NEVER be modified. A new file with a different
category must be created, and a transfer from one file to another
must be carried out.
The amount cannot be modified, it is not part of
basic data. The amount on the form
the immobilization will be fed by the entry of
movements on the file (invoice, credit note, transfer...).
The asset record - Consultation
The display of an asset sheet allows you to visualize
all the basic data and its modification history,
The display of an asset record allows for visualization
all the values of the sheet, real and simulated,
Depreciation is NEVER recorded by vouchers, but
by amortization account. Only an analytical breakdown
is carried out according to the cost centers of the sheets.
The asset sheet - Blocking
An asset card can be blocked and then
unlocked later.
In case of a blockage, a record still exists separately.
entire
A fixed asset record can only be deleted
as long as it is completely settled at the level
of its movements,
A deleted record is physically erased and not
can never be put back into service.
The entry of fixed asset invoices
The entry of asset movements is carried out by the
bias of fixed assets.
The accounting keys define the direction (Debit/Credit) of
the writing, and the type of account to use (Third party, general,
immobilization).
The amount must be recorded with reference to an invoice in
order to only settle
his balance.
The movement code is mandatory for fixed asset accounts.
it depends on the movement (inflow or outflow) and the entry exercise
of the immobilization in the case of the asset.
The entry of fixed asset invoices
1
The entry of fixed asset invoices
8
1
3
4
2
5
7
6
The entry of fixed asset invoices
4
1
2
3
7
6
5
The entry of fixed asset invoices
1
2
3
4
The entry of fixed asset invoices
2
1
3
Other features of the FI-AA submodule

Others
features of
sub-module FI-AA
The sheet
of immobilization
Other features of the FI-AA submodule:
• The recording of fixed asset holdings
• The transfer of fixed assets (gross value, depreciation, and net book value)
• The closing operations of fixed assets:
– Management of monthly depreciation
– Closing of fixed assets (account reconciliation, change and fiscal year closure)
• The restitution (launch of states and reporting):
2 existing simulations:
individual-level simulations
the simulations at the collective level
Summary
General accounting (FI-GL)
Accounts Receivable (FI-AR)
Accounts Payable (FI-AP)
Asset Accounting (FI-AA)
Analytical accounting (CO)
Course outline of managerial accounting (CO)
BASE DATA CREATION
Cost centers
Internal Orders
Statistical ratios
Nature of accounts
•ANALYTIC ACCOUNTING
–Entry of primary writings and visualization of the result in CO
Entry of secondary writings and visualization of the result in CO
BUDGET CONTROL
Budget Entry
Manually
By integrating one or more files
Budget consultation
REMINDER
Budgetary process
Process

Invoices MM, SD,

Interface outil métier,
manual accounting of OD
Engagement expenses
Projected revenue
Integration
Order
Purchase
Distribution
By center
Of analysis
Distribution
By center
Of analysis
Integration
CO
Sale
Sub-module
Operating principles
•
•
•
•
CO-OM: Control of Overhead Costs
CO-PC: Cost Control by Products
•Le module contrôle de gestion fournit les
necessary information for effective management.
precise of the internal accounting of expenses. Its
full integration allows for a flow of data
permanent and real-time between the modules
finance and logistics of SAP R/3
CO-PA: Income statement and analysis by market segment
EC-PCA: Profit Center Accounting
SAP Solution
Main basic data
SD
Distribution
FI
Accounting
Sales &

Financial
Analytical perimeter
Cost center
Accounting nature
Internal order
PS

Sales &

Distribution

MM
TR
Material
Management
Treasury
PP
The analytical perimeter
SAP Objects
Client
Function
• An analytical
perimeter is a system
management accounting waterproof
– It is impossible to record some
transfer operations or allocations
concerning several areas
analytics
• Severalperimeters can be
defined according to needs
Outcome perimeter
Analytical perimeter
of analysis and cost reprocessing
Management Control
• Each analytical perimeter has:
– From its own analytical frameworks of
costs
– Of its own management rules
– Of its own calculation methods or of
cost management
Company
– From his own restitutions
• Management accounting is maintained by
analytical perimeter
Creation of base data

Creation of
basic data
Accounting
analytical
Control
budgetary
Concept of analytical perimeter
In SAP, theThe analytical perimeter corresponds to the organizational level where analyses are performed.
of managerial accounting and more specifically of tracking overhead costs. It is independent of
legal obligations and can bring together legal entities sharing the same accounting plan.
For example:
Company A
Company B
Company A
Company B
Account plan 'A'
Plan de comptes ‘B’
Account plan 'AB'
Analytical perimeter 'AB'
Analytical perimeter 'AB'
KO
OK
Cost Center Concept
TheCost centers are cost collectors that represent in principle the sections.
of companies (Services, departments, etc.) or budget centers
There are two types of cost centers:
The so-called cost centers operational corresponds to the smallest organizational structure
of the company; they are clearly linked to a budget manager
The so-called cost centers techniques are used for technical operations
Main characteristics of cost centers
They regroup in a main and exhaustive hierarchy calledStandard Hierarchy
They aretypes: the type of a cost center allows or not allows certain operations
(Activity entries, updating commitments...)
Cost centers are necessarily assigned to a company and possibly to a
business area, a profit center or even a functional area
At the end of the month, the charges incurred by cost centerscan be distributed over
other cost centers or on other CO objects (but not on profit centers)
Concept of Internal Orders
Theinternal orders are cost fine collectors that represent in principle projects or
internal work within the company that is more ephemeral than cost centers.
– Examples: research projects, IT projects, fixed assets in progress, analytical subscription orders of
certain charges, etc. In some cases, internal orders can be analyzed to represent other notions.
(a vehicle, a production tool, ...)

Main characteristics of internal orders

Internal orders have astatut(créé, lancé, clôture technique, clôture comptable, …)
There exists atypology of orders; the type of an order allows or does not allow certain operations,
numbering it, displaying the areas necessary for its description, etc.
Some orders are saidstatistics; they cannot be used as the sole basis for attribution. They
are used to detail the costs allocated to another cost object (company car for example). The orders
statistics cannot be spilled.
Internal orders can be assigned to a company, a business sector, a profit center, or even a
functional domain.
At the end of the month, thereal internal orders can 'spill over' onto other internal orders or onto
other CO objects (but not on profit centers)
Notion of statistical ratios
• Statistical ratios are mainly used as distribution keys (excluding %) of
costs (in the budget as in reality).
They can be:
of typeTotals: the entered value is added to the previous ones (telephone units, CPU time)
-of type"Constant": the entered value cancels and replaces the previous one (effective, m²)
Example: distribution of phone expenses pro rata according to the number of phones per service
CC B
Centre de coûts A
Statistical ratios
100 euros
Telephone charges
Total for the month:
1000 euros
B - 10 units tel.
C - 20 units tel.
D - 70 units tel.
CC C
200 euros
CC D
700 euros
 Accounting concepts
Com pte s
generation
htujastsI't
compatible
Groups
of
sgorundhet on
The FI chart of accounts includes
balance sheet accounts (1), profit and loss accounts
used in CO (2) and income statements
unused in CO (3)
1
2
With accounts
anotsdrcm
eifa
4
With payment of
rescurletated
withme
CO types are divided intoprimary natures
Oynouwrasy
Firsttogo
6
(4) secondary ethnatures (5)
onnature
Groups
of
onnatusre
thC
ineO
Primary natures correspond
generally to the created FI income statements
as accounting natures ( (2) = (4) ). Some
balance sheet accounts (stocks, fixed assets) can
also be created as primary natures
but for purely statistical purposes
Otheraccounts
result
3
5
Othnw
easy
thebtroee
Secondary natures are only used
in CO and always have a zero balance at the level of
the company
Primary and secondary natures can be
group into nature groups (6) namely
for management states (for example, all the
nature of purchases, personnel expenses, ...
Transactions
ofcomputability
financial
Transactions
ofaccountability
analytical
Analytical accounting

Creation of
basic data
Accounting
analytical
Control
budgetary
General introduction to CO operations
For analytical operations (cost allocations, ...), SAP distinguishes
the cost object emitter (which is credited) and the cost object receiver (which is
debited
Cost distributions are recorded in SAP using a
nature of the charge, credited to the issuer and debited to the issuer (the
the balance of the type of allocation is always equal to 0
There are several different treatments in SAP CO for these operations.
analytics (detailed and overall breakdowns, activity distribution, entries
manual by cost transfer, periodic subscription...)
Emitter
Receiver
Nature of allocation
9xxxxx
Nature of allocation
9xxxxx
Cost allocation
1000.00
1000.00
Focus on the entry of primary / actual writings
The actual writings come from several sources:
–General and auxiliary accounting (FI module):
•Entries recorded directly in the FI module, whether manually or
by interface (for example: the payment interface)
–The accounting of fixed assets (module AA):
Accounting documents generated by the calculation and accounting program
depreciation allowances
Purchase accounting (MM module)
Accounting documents generated by receipts or invoices related to
purchase orders
Every FI charge entry generates a CO posting flow on a cost driver.
(cost center, internal order, OTP element, manufacturing order) through a
primary accounting nature
The cost allocation support is indicated when posting the FI entry.
Entry of primary / real writings
Entry of a charge writing
2
1
3
Entry of a charge writing
2
1
Visualization of the result in CO
Visualization of the result in CO
5
1
2
3
4
Visualization of the result in CO
2
1
Visualization of the result in CO
A
2
1
3
B
Focus on entering secondary entries
TheSecondary writings are the internal writings of CO. They are carried out
with secondary accounting natures and are used in the context of:
On the allocation of activities
Additional cost recordings (at period-end)
Attributions of orders and EOTP (at period end)
–Of cost allocations (at period end)
Transfers of charges or products between the analytical objects of the module
CO :
Cost center
Internal Order
Project
Manufacturing order
Focus on the entry of secondary writings – Summary diagrams
Center of
costs
Cost center
Other SAP modules
Projects
Financial Accounting - FI
global distributions
activity imputations
imputations / transfers
Orders
of fab.
Purchases - MM
Orders
internal
Budget control

Creation of
basic data
Accounting
analytical
Control
budgetary
Budget - A few definitions to begin with
It is possible to assign a budget profile according to the user's responsibilities. Concerning the
manual cost budgeting, SAP provides a number of standard planning profiles
covering the majority of business needs.
• The budget profile allows, through budget schemes, to:
Define multiple columns of codes or values
Show the characteristics in the header
Display for information comparison columns that are not accessible (previous fiscal year values, values
real, another version)
Modify the width of the columns
Example of a budgeting screen (summary screen):
Exercise: 2007
Period from: 1 to 12
Cost center: 2300 Production
Type of activity
Accounting nature
Fixed costs
12,000
Rep key. Variable costs Rep key.
001 4000 002
Hours
606100
These planner profiles can be freely defined according to the specific needs of a company.
The budgeting profile is protected by authorization objects. It allows each user to only have access to
the input screen that he actually needs
Budget – Budgeting Principles
• It is possible to establish budgets on the following scale:
Accounting nature or groups of accounting nature
Profit centers
Cost centers
• Internal orders
OTP Elements
Regarding the budget on cost centers, it is possible to create, for example:
a budget of costs and products by nature and by month
an annual budget for service provision in quantity and selling price
annual budgeted values of statistical ratios
Concerning the budget on internal order:
a budget of costs and products by nature and by year (then monthly divided by twelve)
Regarding the budget of profit centers:
a budget by nature and by month
Budget - A few definitions to start
• A pre-budgeting template corresponds to a budgeting template that includes:
A selection screen and an input screen
The budgeting schemes are then linked to budgeting profiles, which
themselves are assigned to users
Budgeting profiles are by default linked to SAP users.
• Budget version: It is possible in SAP to manage multiple budget versions in
parallel
Budget - Budgeting Principles
• Copy functions:As a general rule, budgeting is based on existing budgets.
It is possible to copy part or all of the budgeting done in previous periods or else
other versions.
The selection criteria proposed during the copy are:
The analytical scope
The accounting exercise
The period
The budget version
The cost center
The budgeting transaction (direct costs dependent on activity)
It is possible to modify the budget manually or automatically by revaluation
• Monthly payment functions according to freely defined keys
• Automatic integration with HR, AM, and PP
It is possible to enter the budget
– Manually
– By integrating one or more Excel files
Budget – The steps of a manual budget entry
[Link] the budget manager profile
2. Select the associated budget scheme
3. Select the company, the budget version, the financial year, the budget breakdown
(NC), a cost center or range of cost centers
[Link] the budget manually in the SAP screen that appears then
Example of manual budget entry - Transaction KP06
Budget - The steps of budget entry through file integration
1. Select the profile of the budget manager
2. Select the associated budget scheme
3. Select the company, budget version, accounting period, budgetary granularity
(NC), a cost center or range of cost centers
4. Then save a copy of the Excel file that opens in SAP
5. Fill in the saved file
6. Integrate the specified file - transaction KP06
6
Budget - Budget consultation
1
Budget Entry - KP07
3
Budget vs Actual
2
Monthly payment
Other features of the CO module
Others
features of
module CO
Creation of
basic data
Accounting
analytical
Other features of the CO module:
• Closing operations:
– Distribution cycles
– Distribution by cost centers
– Visualization of the distribution result
• Reporting :
– Profit & Loss Account
– Comparison report between the budget and the actual (on centers, on ratios)
– Costmonitoring status by nature and client entities
– Tracking status of operating expenses by client entities
• Annexes:
– Manual budget entry and file(s) integration
– Launch of a distribution on cost centers