Fi 0aa

Financial Accounting (FI)
Asset Accounting
Course Goals
This course will prepare you to:
l Describe the basic structure and procedures of

Financial Accounting in the SAP System
l Perform essential functions in Financial

Accounting
l Support project teams with important decisions
© IMC Consulting Alliance 2004

Agenda
Contents
Organization Structure
Information System
Master Data
Assets Transactions
Periodic Processing

Overview Diagram

Client – Company Code
Client - Company Code
Client
Company Code 1000 Company Code 1001 ---
Balance sheet
sheet Balance sheet
sheet
Business area
2000 3000 --- 1000
Software
Assets
 Intangible assets

Machines 
 Tangible fixed assets
100
50

 Financial assets
Securities
Profit + loss statement Profit + loss statement
Expenses
 Depreciation

 SAP AG 1999

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

1000 2000 3000 ????
Chrt of acts. INT Chrt of acts. INT Chrt of acts. CAUS Chrt of acts. ????
Chart of depr. Chart of depr. Chart of depr. Chart of depr.
1DE 1GB 1US 1??
 SAP AG 1999

Depreciation Area
Depreciation Areas
Asset xy in year 2000

Balance sheet vals Depreciation Net book value
Book
100 000 40 000 60 000
deprec.
Tax-
100 000 40 000 60 000
depr.
Cost acct. 100 000 10 000 90 000

depr.
Parallel
100 000 10 000 90 000
deprec.
 SAP AG 1999
Assets Accounting Company Code
Asset Accounting Company Code
Chart of depreciation Chart of Accounts
Financial Accounting
Company Code
+
Data for Asset Accounting
=
Asset Accounting
Company Code
 SAP AG 1999

Cost Accounting Assignment
Cost Accounting Assignment
Controlling area
1000
Client
Company
Code 1000
Asset Company
Code 1001
Cost center ...
... Vehicles
Order Cost center
Vehicles
Actual
Book deprec.
Tax depr. Depreciation
Order
Cost-acct.dep.
Actual
 SAP AG 1999
Client – Assets Class

Assets Class And Assets Master Record
Asset Class and Asset Master Record
Asset 001111
1000
t
Class: 000000-099999 Asse
s
Clas
1000 Buildings
000000-099999
S
Asset Accounting
100000-199999
Asset 200003
2000 Machines
200000-299999
2000
t
Fixtures and fittings 200000-299999 Asse
s
3000 Clas
300000-399999
4000 Assets under construction

400000-499999
5000 Low value assets

500000-599999
...
600000-699999
 SAP AG 1999
Chart Of Depreciation

Depreciation Area
Depreciation Areas
Chart of depreciation Chart of depreciation

1DE 1US
Depreciation areas Depreciation areas

01 Book depreciation 01 Book depreciation
02 Special tax depreciation APC 10 Federal tax ACRS/MACRS
03 Special depreciation reserve 11 Alternative Minimum Tax
10 Valuation of net assets 12 Adjusted Current Earnings
15 Balance sheet for tax purposes 13 Corporate Earnings & Profits
20 Cost-accounting depreciation 20 Insurance
30 Consolidated balance sheet (local curr.) 30 Consolidated balance sheet (local currency)
31 Consolidated balance sheet (group curr.) 31 Consolidated balance sheet (group currency)
32 Book depreciation in group currency 32 Book depreciation (group currency)
41 Investment support (reducing APC) 40 State modified ACRS
51 Investment support as a reserve
 SAP AG 1999
Depreciation Area and Balance Sheets
Depreciation Areas and the Balance Sheet
FI Financial Financial
FI-AA
Statement Statements
Version for Taxes
Depreciation General Ledger
Area
Report for
Internal
Management
FI-AA
Reports
 SAP AG 1999
Function of the Assets Class

Assets Class : Account Allocation
Asset Class: Account Allocation

FI
FI-
AA Ch. of Accounts INT
Post APC
Chart of Accounts Values Balance Sheet
Ch.
Ch. of Deprec.
Deprec.
Asset Class XXX1
1000 1000
Asset Class XXX1
Account Determ. XXX1

Depreciation
01 Book dep
dep.. 100
10 Tax dep
dep.. Deprec.
Run
P+L
Depreciation Expense
Create Asset
100 100
01 Book dep
dep..
10 Tax dep
dep..
 SAP AG 1999

Assigning Accounts
Chart of Depreciation
Acct. Assignment Account Chart of Accounts

Account Determination
Acquisition
APC 021000 Depreciation Area
Clearing Account 199990
Retirement
Clrg. Asset Retirement 825000
Gain on Sale 250000
Loss on Sale 200000
...
Revaluation
... ...
Cost portions not capitalized

... ...

Number Ranges Intervals
Number Range Intervals
Company Code No. Range Number from ... to ... External?
1000 02 2000 2999
03 3000 3999
© IMC Consulting
 SAPAlliance
AG 1999 2004
Screen Layout of Assets Master Data
Field
Asset Groups Screen Layout Maintenance Levels Copy
Fork Lift
Req. Opt. Sup. Dis- Class Main no. Sub-no.
play
1 x (X) x x x
2 x x
3 x (X) x x
Asset Class
Vehicles
:
Asset Master Record
Screen Layout
3000 1 Description ?
2 Inventory Number
3 Cost Center ?

Special Assets Class : A U C
Special Asset Class: Asset under Construction
Class: Asset u. Const.

 AuC for summary settlement
AuC Status  Line item settlement
 Investment measure
Depreciation Depreciation
Areas Key
Depreciation is not calculated in
Book Depr. 0000
depreciation areas intended for the
Tax Depr. 0000
balance sheet
Cost-Acct.. LINA
Negative values allowed

 SAP AG 1999

Create Master Record

Depreciation Area in the Assets/Assets Class

Changing Assets

Assets Accounting as Subsidiary Ledger
Asset Accounting as Subsidiary Ledger
Material Customer
G/L Accounts
General Ledger
Vendor
Fixed Assets Payables
1000 1000
Asset Vendor
Machine Press
1000 1000
 SAP AG 1999

Assets Acquisition - Integration
Asset Acquisition - Integration
Assets Accounts Payable

l Asset transaction integrated
Asset Vendor with Accounts Receivable or
100 100 Accounts Payable
Assets General Ledger
Asset Clrg Acct l Asset transaction posted

using clearing account (not
100 100
integrated)
Assets Accounts Payable
Asset Vendor l Asset transaction posted

MM
100 100 from Materials Management
(MM)
 SAP AG 1999

Assets Acquisition : Integration with FI - AP
Asset Acquisition: Integration with FI-AP
Invoice Item 1
Document data (doc.date, doc.type, ...)
PK: 31 Account: Vendor
Fork Lift
Amount
Tax indicator
Conditions of payment
Item 2
PK: 70 Account: Asset
TTY: 100
Repeat amount: * Asset value date
Simulate document Asset

Fork Lift
Post
Legend:
PK: Posting key TTY: Transaction type
 SAP AG 1999

Assets Explorer
Asset Explorer
Asset Explorer Additonal Functions:
CoCd: 1000
• Jump to (old) value
Jump to master record
Asset: 3367-0 display
Fiscal year: 1999  • Print and export
Overview tree
allows navigation functions
Planned and posted values at fiscal
between
depreciation areas
year start and end, including:
including: •Use of tab pages
- APC
- Ordinary depreciation •Transparent
- Unplanned depreciation depreciation calculation
- Write-ups
Write-ups and detailed display of
- Replacement value depreciation key
- Net book value
•Jump to FI document
Transactions (asset
(asset document)
document)
and depreciation for fiscal year in
configurable display
 SAP AG 1999

FI Document Number
FI Document Number
System assigns
FI document no:
0152003284 What
Why???? transaction
type is used for
posting?
Which number range

is entered there?
Company Code: 1000
Interval number: 01
Maintain Year: 9999
intervals From number: 0100000000
To number: 0199999999
Current number at: 0152003284
external
 SAP AG 1999
Document Type
Document Type: Gross or Net
1. Net Asset invoice

Document Type : AN
Acct. type : A,K,M,S
Procedure : Gross amount
./. Minus input tax
./. Minus discount
Capitalized amount
2. Gross : Asset invoice

Document Type : AA
Acct. type : A,D,K,M,S
Procedure : Gross amount
./. Minus input tax
Capitalized amount
Is discount deducted at time of payment?
SAPF181 reverses the discount on the asset!
 SAP AG 1999

Transaction Type

Transaction Type Group
Transaction Type Groups
Transaction Types
100 110 210 200 260 34x 3xx
Acquisition Acquisition in- Retirement Retirement ... Transfer from Transfer
purchase house sale scrapping asset u. affiliated
production construction company
10 20 30
1#
Transaction Type Groups
10 Acquisition 2x Retirement 3x Transfer ...
Reporting
•RABEWG01
•RAZUGA01
•RAABGA01
•RAUMBU01
 SAP AG 1999

Acquisition : Posting to Clearing Account
Acquisition: Posting To A Clearing Account
Invoice
Accounts Payable Fork Lift

1
CLEARING ACCOUNT VENDOR
1 1000 2 1000 1 1000
2 Asset Accounting
Fork Lift
2 1000
 SAP AG 1999
Assets Acquisition with MM Integration
Asset Acquisition With MM Integration
op
Purchase Requisition tio
na
l Create Master Record
Fork Lift
Purchase Order
required
Goods Receipt
n
valuated? non-valuated? z a tio
pi tali
Ca
or
Goods Receipt
Invoice Receipt
 SAP AG 1999

Assets Retirement

Retirement : GL Accounts

Assets Transfer
Asset Transfer
Asset XXXX Transfer

Transfer to
to
Posting Date DDMMYYYY Asset: ZZZZ
(System can automatically create master record)
Transaction Type 300 (320)
Asset value date: MMDDYYYY
Transfer variant: 4
!
Automatic determination Specifications for partial transfers
and posting of proportional
value adjustments
 SAP AG 1999
Inter Company Assets Transfer
Intercompany Asset Transfer
Company Code 1000 Company Code ####
Master Record
l Various transfer variants
Fork Lift
l Automatic creation of new master
record
l Copy old master data fields using copy rules
Acquisition/
Retirement/ Transfer
Transfer
 SAP AG 1999
Assets Under Construction

Periodic Processing - Overview
Periodic Processing - Overview
Primary cost Depreciation posting run Posting asset values

planning Depreciation area XY: Example
 Periodic posting of asset values
Asset balance Account
10000 10000
CO
Cost center Order

Fiscal year change/
Year-end closing
PLAN ACTUAL
Investment Calendar
support 31
Dec Fiscal year change
Year-end closing
Periodic Calendar
Inflation processing 31
management Dec Fiscal year change
 SAP AG 1999

Depreciation
Depreciation
Reasons for depreciation:

§§
§§
§§
Years
l Ordinary
depreciation
l Special
depreciation
l Unplanned
depreciation
Determine depreciation areas

Assign G/L-accounts
Define unit-of-production depreciation
 SAP AG 1999
Example : Valuation for Book Depreciation
Example: Valuation for Book Depreciation
Depreciation area 01 Book depr.
Depreciation key LINR

Straight -line from remaining
Straight-line
life to book value zero Book depreciation value
APC 10000 Year Depreciation J Net book valueh

Useful life 10 years 1 1000- 9000
Ordinary deprec.
deprec. start 01/01/YYYY 2 1000- 8000
Base value Net book value 3 1000- 7000
4 1000- 6000
Value / useful life = depreciation 5 1000- 5000
6 1000- 4000
7 1000- 3000
8 1000- 2000
9 1000- 1000
10 1000- 0
 SAP AG 1999

Depreciation Posting : Integration with GL
Execute
depreciation run
+ Process
batch input
session
Define posting rules

Assign document type/ no. range
Define G/L-accounts for depreciation

Check
consistency
Post values of depreciation areato G/L? FI-AA: FI

Fiscal Year Change
Fiscal Year Change
Calendar
Calendar
31
31 Dec
Dec
Fiscal Year Change Year-end closing Fiscal Year Change
Fiscal Year Change: asset values
Year 1 At start of year Year 2

10000 10000 0
10000 Periodic processing 10000 10000
1000 - Fiscal year change 1000 - 1000 -
9000 9000 8000
 SAP AG 1999
Report Selection
Report Selection
Balance sheet explanations Cost accounting
Fixed Assets Explanations for P&L

Depreciation forecast
Special valuation
Individual assets Reconciliation
Daily total Taxes
Preparations for closing
History
 SAP AG 1999

Assets Value Display

Depreciation Simulation

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Financial Accounting (FI)

This course will prepare you to:

l Describe the basic structure and procedures of

l Perform essential functions in Financial

l Support project teams with important decisions

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

Company code Company code Company code Company code

© IMC Consulting Alliance 2004

Asset xy in year 2000

Cost acct. 100 000 10 000 90 000

Chart of depreciation Chart of Accounts

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

Asset Class and Asset Master Record

4000 Assets under construction

5000 Low value assets

© IMC Consulting Alliance 2004

Chart of depreciation Chart of depreciation

Depreciation areas Depreciation areas

© IMC Consulting Alliance 2004

Asset Class: Account Allocation

Account Determ. XXX1

© IMC Consulting Alliance 2004

Acct. Assignment Account Chart of Accounts

Cost portions not capitalized

© IMC Consulting Alliance 2004

Company Code No. Range Number from ... to ... External?

1000 02 2000 2999

© IMC Consulting Alliance 2004

Special Asset Class: Asset under Construction

Class: Asset u. Const.

Negative values allowed

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

Asset Acquisition - Integration

Assets Accounts Payable

Assets General Ledger

Asset Clrg Acct l Asset transaction posted

Assets Accounts Payable

Asset Vendor l Asset transaction posted

© IMC Consulting Alliance 2004

Simulate document Asset

© IMC Consulting Alliance 2004

Asset Explorer Additonal Functions:

© IMC Consulting Alliance 2004

Which number range

Company Code: 1000

Document Type: Gross or Net

1. Net Asset invoice

2. Gross : Asset invoice

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

© IMC Consulting Alliance 2004

Accounts Payable Fork Lift

CLEARING ACCOUNT VENDOR

1 1000 2 1000 1 1000

© IMC Consulting Alliance 2004