SAP Training

Overview
Financial Accounting
Module

PT Pupuk Indonesia
(Persero)
Cikampek, October 1318, 2014

Topics
Overview of Financial Accounting & Controlling

Organization Structure & General Functions

General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

External vs Internal Accounting

ECPCA

CO

Financial
Financial
Accounting
Accounting

IA
GA S
GO AP
B

Tax
audit

Profit Center Accounting

FI

Internal Accounting
Cost Accounting
Management Accounting
Different Valuations
Flexibility

Controlling

Financial Accounting Overview Diagram

Other Modules /
Legacy
Sales & Distribution

SAP Financials
FI-AR
Account Receivables

Management
Accounting

GL
Account Solution
One Ledger

FI-AP
Account Payables

FI-AA Asset Accounting

Plant Maintenance

Local
GAAP

Tax

Tax
Accounts

Industry
Specific
Dimensions

HR / Payroll

..

Local GAAP
Accounts

FSCM
Cash Management
& Treasury
SAP Business Planning

Cost Center
Accounting

Profit Center Accounting

Logistic

Controlling Overview
FI
AA
MM

Cost &
Revenue
Element
Accounting
Answers
the
question:

Overhead Cost Controlling

Internal
Order
Cost Center
Business
Process

Product Cost
Controlling

SD
HR

Which costs
were
incurred?

Cost
Object
CO

Profitability
Analysis
Profitability
segment

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

SAP Enterprise Structure Terminology

Organizational Elements in FICO

Operating
Concern

Company codes

Controlling
Area

Business areas

Controlling
Area

FI Enterprise Structure
Co. code
01

Co. code
02

Co. code
03

Business area 1
Business area 2

Document

Business area 3

Company code:
Smallest organizational unit of external accounting for which a complete, self-contained set of accounts can be
created. This includes the entry of all transactions that must be posted and the creation of all items for legal
individual financial statements, such as the balance sheet and the profit and loss statement.
The definition of the company code organizational unit is obligatory

Business area:
Organizational unit of external accounting that corresponds to a specific business segment or area of
responsibility in a company. Movements in value entered in Financial Accounting are assigned to business
areas.
Financial statements can be created for business areas for internal purposes.

The SAP Document Principle

DOCUMENT
BALANCE SHEET
Assets

Liabilities

PROFIT & LOSS

Document No: 88675

Revenues

Date: 05.06.199X
Company Code: XXXX
Currency: $$$ ....
Debit

113100 Citibank

Stock

800000

Expenses

113200 SIMAS bank

Credit

1000000

Citibank
800000
SIMAS Bank 200000

200000
70000 Common Stock
1000000

Total:

1000000

1000000

SAP AG

Maintaining the exchange rates

Maintaining The Exchange rates

Exch.rate type:
- Commercial
SAP AG 1999
- Tax
- Closing

From

To

Valid from

Exchange rates

E
v
e
r
y
d
a
y
?

E
v
e
r
y
u
s
e
d
e
x
c
h
a
n
g
e
r
a
t
e
t
y
p
e
!

Exchange
rate type

A lot of daily work!

==> tools offer help

Every currency
combination !

Value-Added Tax
Prior tax
(Input tax)

Vendors

Turnover tax
(Output tax)

O
VAT

VAT
I : VAT - In
O: VAT - Out

Tax Authority

Customers

Withholding Tax
Prepaid Tax
(Withholding Tax)

Customer

Tax Liabilities
(Withholding Tax)

I:

Prepaid Income Tax

O:

Income Tax Payable

Tax Authority

Vendor

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

SAP Chart Of Account Structure

SAP General Ledger
Chart of Accounts
Payables

GL natural
account code

Bank
accounts
Receivables

General Ledger

SAP Reporting
Dimensions

Business Area
Profit Center
Cost Center
Profit Segment
Orders (Internal Orders, Sales Orders,
Production Orders, etc.)
WBS Element (for Projects)
Material
Assets
Plant
etc..

Company Code Specific Settings

Account definition
in chart of accounts
Account X

PLUS

PLUS

Company code
specific settings

Company code
specific settings

CC 1000

CC 3000

Account X in company code 1000

Account X in company code 3000

Account Groups for G/L Accounts

General ledger

Cash
accounts

Cash

Company code specific

settings

000000-099999

100000-199999

Asset

Account definition
in chart of
accounts

200000-299999

Material

300000-399999

P/L

400000-499999

Liab.

500000-599999

...

600000-699999

Account groups

Account 001111

Cash
000000-099999

unt
Ac c o
p
grou

Reconciliation Accounts
Reconciliation accounts for
customers, vendors, and assets
bb

Assets

aa

Vendors

Customers

Subsidiary
ledgers

General
ledger

Subsd. ledger
accounts
aa

bb

Reconciliation accounts :
connect subsidiary ledgers with the general ledger in real-time. This means that a posting to a
subsidiary ledger also posts to the corresponding reconciliation account in the general ledger at
the same time.

The Document
Detail

Overview
Document Number
Document Date
Currency
..
Items
001
002
.
.
.

Company Code Fiscal Year

Posting Date
Period
...
...

PK Acct Description
Description
PK Acct
.
.
.
.
.
.
.
.
.

Amount +
Amount .
.
.

Document
Header

DT

Account
Line Item 1 / PK
Amount
Tax Code
Additional Details
Business Area
Cost Center
Text
...

DZ

Document Types
mer
o
t
s
u
C
ents
Paym 00000
00000 999
99
09999

Customer
Payment

DZ

Items
Customer
G/L

KR

Original Documents
r
Vendo
s
Invoice 00 00
100000 999
9
199999

Vendor
Invoice
No. 1112

1000234567

0000123456

R/3 Documents
KR

1000234567
Ref. No. 1112

Items
Vendor
G/L

Posting Keys
Account

1. S, D, K, A, M ?

Item 1 / PK
Amount
Tax ID

2. Debit or
Credit?

Additional info .
Business area
Cost center
Text
3. Field status?
...

The posting key (PK) has a

control function pertaining to
the document line items.
It determines the following:
1. Account type for the
posting of the line item
2. Posting of line items as
debit or credit postings
3. Field status of additional
information

Journal Voucher Entry

Entry Tools :
Park Document
Hold Document
Copy with Reference

Cross-Company Code Transaction

Company Code 1000

Document

Company Code 2000

Items

Account 1

D Account 1
C Account 2

Account 2

1000

1000

Document
Items

D Account 1
C Clearing 2000

Clearing CC 2000
1000

Cross-Company
Code Transaction
2 Documents
1 cross-company code number

Document
Items

D Account 2
C Clearing 1000

Clearing CC 1000
1000

Account Information
Balance display
Account 100000
January
February
March
April
...

100000+
400000+
300000100000+
...

ORIGINAL
DOCUMENT
Line item list
Account 100000
1.3.2000 40000010.3.2000 30000012.3.2000 100000+
15.3.2000 500000+
18.3.2000 200000+
20.3.2000 20000025.3.2000 200000-

Optional
Document
03/18/2000
Line items

01 100000 20000002 113100 200000+

Journal Display

Line Item Display

Parallel Accounting Methods

Financial
statement
per IAS

Financial
statement
per US-GAAP

Valuation
per IAS

Valuation
per US-GAAP

1000
Germany

General Ledger Closing

Technical/organizational tasks

Legal tasks
Begin of new fiscal year

Balance carry forward program

Block posting periods
for G/L accounts
Open special periods
for G/L accounts

Foreign currency valuation

of open items and liquid assets
Make accrual/deferral postings

Technical reconciliation

Accruals/deferrals, GR/IR analysis

Balance sheet / P&L adjustment
Close special periods
for G/L accounts

Post Recurring entries

Create financial statements
Reporting

Time line

Posting Period Control

Accruals/Deferrals
Example: Accrual of expenses

Invoice
120

10

10

10

10

10

10

10

10

10

10

10

Expenses
Periods
Anticipated
accruals

Transitory
deferrals

Recurring
Entries
Reference: Recurring entry original document
First posting
Last posting
Next posting
Interval in months:
Line items
40
Expense
50
Prepaid Expense
/Deferred Charges

03/01/XX
03/12/XX
03/02/XX
1

Recurring entry program

Accounting period:
01.02.XX - 28.02.XX

10
Batch input

10-

Actual posting
Expense
10

Prepaid Exp
10
10
...

Next posting
on 03/.03.XX
from 03/01/XX
from 03/02/XX

GR/IR Analysis
Balance
Sheet

Balance
Sheet

Assets

Liabilities & equity

...

...
Billed but not
received
20

Shipped but not

billed
20
or

Appendix

Appendix

GR/IR account
100
80

GR/IR account
80
100

GR/IR correction
20

GR/IR correction
20

Foreign Currency Valuation (GL

e.g.:
Balance)
The balance of your fixed term deposit
account (foreign currency balance
sheet account) has a balance of 1000
USD ~ 1700 DEM (see the following
illustration, 1).
An exchange rate devaluation occurs
at the time of the valuation. The
account balance is now valuated with
an exchange rate of 1.6300.
The valuation programs posts the
exchange rate difference to the fixed
term deposit account and to the
account for exchange rate differences
(see following illustration, 2).

Foreign Currency Valuation (Open

item)

e.g.:
You have posted a receivable in the amount of
1000 USD, at an exchange rate of 1.7000. The
local currency is DEM. The system saves the
receivable in local currency in the customer
and receivables accounts (1700 DEM) (see
following illustration, 1).
An exchange rate devaluation occurs at the
time of the valuation and the exchange rate is
now 1.6300. The receivable in the amount of
1700 DEM remains in the receivables account.
The program posts the reduction to the
receivable (70 DEM) to a financial statement
adjustment account and the exchange rate
difference to the account for exchange rate
differences from the valuation as an offsetting
posting (see following illustration, 2).

Multi Ledger Reporting

Parallel Accounting

Parallel Account
Parallel Ledger

Ledger not specified at time of document entry = posting to all ledgers defined
Transactions: incoming invoice, outgoing invoice, payment, e.g.

Ledger A
(PSAK)
(leading
ledger)

Ledger B
( GAAP)

Ledger C
(US GAAP)

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

Sales Organization
Company code1000
Germany

Plant 1000
Hamburg

... sells goods

from ...

A
AA

Sales organization
1000 Frankfurt
Distribution channel
10 Final
customer sales
Distribution chain 1000 10

... posts the

sale in ...

A
AA

Sales organization
1000 Frankfurt
Distribution channel
12 Reseller
Distribution chain 1000 12

Sales Process

SD

Sales

Sales
order

FI
No document

Shipping
Outbound delivery
Outbound
delivery

Transfer order

Goods issue
Goods
issue

Picking

SD

MM

Billing

SD

FI

Billing
document

Invoice
Line items
...
...

Document
Line items
...
...

Account Receivable Process Flow

Incoming
Orders

Delivery

Invoice/
A/R
Accounting
Document

Cash
Cash Mgmt
Mgmt &
&
Forecast
Forecast Date
Date
Payment Transactions
Dunning Notice

Cash
Management
Balance
sheet

Profit
& Loss
(P/L)

Account Group for Customer

Accounts Receivable

Customer
accounts

Cust
C

000000-099999

The accounts in an account group usually have

similar characteristics. For example, you could
have one account group for domestic customers,
one for customers abroad, one for affiliated
customers, and one for one-time accounts

100000-199999

Company code
data

Dom.
200000-299999

For .
300000-399999

Sales area
data

General
data

One -time

400000-499999

0001

500000-599999

...
600000-699999

Account groups

Account 001111

Cust
000000-099999

unt
Ac c o
p
grou

Customer Invoice / Credit Memo

Entry

Special G/L Trans

Alternate Reconciliation Acct
Special
GL - Transactions
Customer
1000
Down
pymt

Vendor
Down
payment
1000

1000

General ledger
Receivables
140000

Payables
160000

1000

1000

Down pymts recvd

170000

1000

SAP AG 1999

Down pymts made

159000
1000

1000

Incoming Payments

Complete payment

Minor payment difference

Greater payment difference

Post partial payment

Generate residual item

Customer

Customer

8000

5000

Invoice reference
to open item

Partial
payment
Residual
item

8000
3000

5000

Open Item Clearing

Company

January

1 2 3 4 5 6 7
8 9 10 11 12 13 14
16 17 18 19 20 21 22
23 24 25 26 27 28 29
29 30 31

Company
Invoice
M
Invoice

Open item account

2,000

2
Check Deposit

5,000

3,000

Can be cleared

3
POST WITH
CLEARING

CLEARING AN
ACCOUNT
Clearing document
Items
D Clearing account

5000

C Open item account

5000

February

1 2 3 4 5 6 7
8 9 10 11 12 13 14
16 17 18 19 20 21 22
23 24 25 26 27 28 29
29 30 31

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

Purchasing Organization
Plant 1000
Hamburg

Plant 1100
Berlin

Plant 1200
Dresden

Plant 1300
Frankfurt

Plant 1400
Stuttgart

Purchasing organization 1000 purchases for...

Purchasing organization
1000 IDES Germany

Purchasing
is posted in...

CC 1000
IDES Germany

Account Payable Flow

Purchase
Order

Goods
Receipt

Invoice
Receipt/
Invoice
Verification

Cash
Cash Mgmt
Mgmt &
&
Forecast
Forecast Date
Date
Payment Transactions
Payment Program

Cash
Management
Balance
sheet

Profit
& Loss
(P/L)

Three Stages
Verification
1
Goods receipt
Material
document

Purchase order
MM

Goods
receipt

Purchase
order

Document
Line items
Material
GR/IR

GR/IR

Order
amount

No document

FI

MM

FI

Material stock or
consumption

Invoice receipt
Invoice
verification
document

MM

Document
Line items
GR/IR
Vendor
Tax

FI

Vendor
2

Account Groups for Vendors

Vendor
accounts

Accounts Payable

Vend.
C

The accounts in an account group usually have

similar characteristics. For example, you could have
one account group for domestic vendors, one for
vendors abroad, one for affiliated vendors, and one for
one-time accounts

000000-099999

Company code
data

100000-199999

Dom .
200000-299999

For.

Purchasing
organization
data

General
data

300000-399999

One-time

400000-499999

0001
500000-599999

...
600000-699999

Account groups

Account 001111

Vend.
000000-099999

unt
Acco
p
grou

Vendor Invoice / Debit Memo

Entry

Special G/L Trans

Alternate Reconciliation Acct
Special
GL - Transactions
Customer
1000
Down
pymt

Vendor
Down
payment
1000

1000

General ledger
Receivables
140000

Payables
160000

1000

1000

Down pymts recvd

170000

1000

SAP AG 1999

Down pymts made

159000
1000

1000

Element of Payment Transaction

Select payment method and bank
Select items for payment

Cash/bank
10

Vendor
10 10

Calculate payment amount, taking

account of cash discount periods
Post payment document
Print payment medium

Manual

Automatic

Manual Outgoing Payment

Complete payment

Minor payment difference

Greater payment difference

Post partial payment

Generate residual item

Vendor
5000

8000

Invoice reference
to open item

Vendor
Partial
payment
Residual
item

5000

8000
3000

Automatic Payment
Run date
Identification

Account
Account
Account
C or V
10
...

20
...

03.03.2011
AC200

Document
Items
Document
PK ...
Items
Document
PK
...
PK... ...
Line items
PK ...
PK......
PK ...
...

Status
Maintain parameters
Parameters have been entered
Start proposal run

Cash/Bank

Payment proposal has been created

Edit proposal

Vendor

Payment proposal has been edited

EDI

Start payment run

Posting orders:x generated, x completed
Payment run has been carried out
Start printout

DME
Payable Aging

Open Item Clearing

Company

January

1 2 3 4 5 6 7
8 9 10 11 12 13 14
16 17 18 19 20 21 22
23 24 25 26 27 28 29
29 30 31

Company
Invoice
M
Invoice

Open item account

2,000

2
Check Deposit

5,000

3,000

Can be cleared

3
POST WITH
CLEARING

CLEARING AN
ACCOUNT
Clearing document
Items
D Clearing account

5000

C Open item account

5000

February

1 2 3 4 5 6 7
8 9 10 11 12 13 14
16 17 18 19 20 21 22
23 24 25 26 27 28 29
29 30 31

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

Chart of Depreciation

Charts of depreciation are used in order to manage various legal requirements for the
depreciation and valuation of assets. These charts of depreciation are usually country-specific
and are defined independently of the other organizational units.

Structuring of Fixed Asset

It is possible to structure fixed

assets at several different
levels in the system:

Balance Sheet Level

Classification Level

Asset-Related Level

Asset Class & Asset Master data

Asset

001111

1000

Class :

000000-099999

t
Asse
s
Clas

1000
S

000000-099999

Buildings

100000-199999

Asset Accounting

2000
200000-299999

Machines

Asset

200003

2000
3000
300000-399999

4000
400000-499999

5000
500000-599999
...
600000-699999

Fixtures and fittings

Assets under construction
Low value assets

200000-299999

t
Asse
s
Clas

Asset Number Ranges

The asset main number has 12 alphanumeric characters. Number

assignment is controlled by the asset class.

Depreciation area

You use depreciation areas to calculate different values in parallel for each
fixed asset for different purposes.
For example, you may require different types of values for the balance sheet
than for tax purposes.

Asset Acquisition with MM

Integration
Purchase

Requisition

op
tio

na
l

Create Master Record

Fork

Purchase

Order

Goods Receipt

required
n
tio
a
z
a li
p it
a
C

Goods Receipt

or

Invoice Receipt

SAP AG

2006

Lift

Asset Acquisition via FI-AP

Asset Under Construction

Asset Under Construction Settlement

Asset Retirement

Asset Retirement

Asset Explorer

Asset Closing

Depreciation

Physical Inventory List

Exported to Excel

Asset History

Asset posting :
acquisition, retirement, transfer, depreciation,
asset under construction
Asset history sheet
Book values

Acquisit

begin of fiscal year

Posting keys 70/75

Posting type xxx

ions

DM

Retire

Transfers

Depreciation

ment

Book values
end of fiscal year

DM
Depr.

Topics

Overview of Financial Accounting & Controlling

Organization Structure & General Functions
General Ledger
Accounts Receivable
Accounts Payable
Asset Accounting
Cash Management

Bank Accounting

Cash Journal

Cash Journal

Bank Reconciliation
Bank statement atau rekening Koran adalah laporan mutasi penerimaan dan pengeluaran uang
pada satu periode tertentu uang diterbitkan oleh bank. Di SAP mempunyai fasilitas untuk
mencatat transaksi rekening Koran ke dalam sistem yang disebut Electronic Bank Statement.
Adapun secara proses ialah user menerima data file bank dengan format (misal : MT940)
kemudian file tersebut diupload ke dalam program bank statement. Pada saat upload file
tersebut maka secara otomatis SAP akan memposting transaksi transaksi secara otomatis
yang terdapat di data file bank ke dalam buku besar akuntansi dan laporan cash position di
SAP.

Bank Reconciliation

Thank You