FI Overview

FI
AP
AR
AM
GL
CON
Special
Ledger
G/L Reporting
Legal or external
reporting
Balance sheet
Income Statement
Statement of
Financial Position
Financial Accounting
Stockholders
Bankers, Lenders
IRS, Taxing Authority
External Auditors
SEC
Financial Accounting
External Accounting
Balance Sheet
Profit & Loss
Financial Position
CO/EC Overview
COMPONENT

Cost Center Acctg - CO-CCA

Internal Orders CO-OPA

Projects - PS

Product Costing - CO-PC

Activity Based Costing

Profitability Analysis-CO-PA

Profit Center Acctg-EC-PCA

Executive Info. System-EC-EIS
VIEW

Costs

Costs

Costs

Costs

Costs

Profits

Profits

Any data
ROLE

Cost Tracking

Small Projects

Large Projects

Product Costing

Cost Management

Margin by multi-cuts

Profit & Loss Repsons.

Cross-module reports
Internal management reporting
Reports by cost centers or other
cost objects and cost elements
Cost centers
Orders and Projects
Budget/plan
Actual vs. plan
CO Reporting
Controlling
Controlling
I nternal Accounting
Departmental Expense
Report
Salaries 10,000
Overhead 8,000
Other 5,000
Total 23,000
Department
Managers
Controllers
Executives
Senior Management
FI and CO comparison
CO
FI
Legal or external reporting
Reports by accounts
Balance Sheet
Income Statement
Internal management
reporting
Reports by cost centers and
cost elements
Cost Center Reports
FI/CO Organizational Structures
Client
Company

Chart of Accounts
Company Code
Business Area
Credit Control Area
Controlling Area
CLIENT
Client
Highest hierarchical level in an SAP
system
A complete database containing all the
tables necessary for creating a fully
integrated system
Master records are created at the client
level
CLIENT
COMPANY
Company
Consolidated financial statements are
created at the company level
A company can include one or more
company codes
All company codes must use the same
chart of accounts and fiscal year
CLIENT
COMPANY
CHART OF ACCOUNTS
Chart of Accounts
A listing of the accounts
A chart of accounts must be assigned to
every company code
Several company codes can use the same
chart of accounts
A different chart of accounts can be used if a
different grouping of the chart of accounts is
required
Co code
1000
Co code
2000
Co code
3000
Co code
4000
Co code
5000
US CHART OF
ACCOUNTS
GERMAN
CHART OF
ACCOUNTS
CLIENT
CLIENT
COMPANY COMPANY
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
COMPANY CODE
COMPANY CODE
COMPANY CODE
Company Code
A required structure
A legally independent entity
The smallest organizational unit for which
accounting can be carried out
The level where business transactions are processed
The level where accounts are managed
The level where legal individual financial statements,
such as the balance sheet and the profit and loss
statement, are created
A BALANCED SET OF BOOKS
CLIENT
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
COMPANY
CODE
COMPANY
CODE
COMPANY
CODE
COMPANY COMPANY
CREDIT CONTROL
AREA
CREDIT CONTROL
AREA
Credit Control Area
An organizational unit or area of
responsibility created to control customer
credit limits
A company code is assigned to one and
only one credit control area
Multiple company codes can be assigned
to one credit control area
CLIENT
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
COMPANY
CODE
COMPANY
CODE
COMPANY
CODE
COMPANY COMPANY
CONTROLLING
AREA
CONTROLLING
AREA
Controlling Area
An organizational unit defining the company's
cost/ managerial accounting operations
A company code is assigned to one and only
one controlling area
A controlling area can have multiple company
codes assigned to it
This allows cross company cost allocations and
reporting
1 2 3 4 5 6 7
JANUARY
FEBRUARY
DECEMBER
Fiscal Year Variant
Determines the fiscal year
Calendar year or
non-calendar year
Allows the use of special
periods to aid year-end
closing
Is assigned to a company
code