EXTERNAL会计

Click to Edit Master Title Style,Click to edit Master text styles,Second Level,Third Level,Fourth Level,Fifth Level,80,Business Solutions Center,Copyright IBM Corporation 1995. All rights reserved.,SAP,EXTERNAL ACCOUNTING,Objectives,Understand External Accounting concepts,Understand SAPs External Accounting functions,Understand the Integration with other functional areas,EXTERNAL ACCOUNTING,Areas of financial accounting that is required by law,General Ledger,Customers,Fixed Assets,Vendors,Cash Mgmt.,(Rel to A/R & A/P),INTERNAL,ACCOUNTING,Areas of accounting that are relevant to the management of the organisation,Overhead Accounting (dept etc.),Profitability Accounting (product, mkt segment etc.),SAPs internal accounting tools include:,Cost Center & Profit Center Accounting,Profitability Analysis,Internal Order Accounting etc.,Note: SAPs Internal Accounting tools are separate from its External Accounting tools,EXTERNAL & INTERNAL ACCOUNTING,In SAP, General Ledger has no internal accounting views, i.e.,No departmental information,No product information,EXTERNAL & INTERNAL ACCOUNTING,SAP GL only has natural account info e.g.,Conventional GL Systems,:,In SAP GL,Travel expense - production dept Travel ExpenseTravel expense - finance deptTravel expense - marketing dept,The departmental view is kept in an Internal Accounting Ledger e.g. Cost Center Ledger,Production Dept,- Travel Expense- Entertainment Expense- Salaries Expense,Finance Dept,- Travel Expense .,- Travel Expense Account,Extenal Accounting View,Chart of Accounts (Natural Accounts),- Depreciation Account,- Account Payables,Finance Dept,Production Dept.,Sales Dept.,Travel Expense Account,Travel Expense Account,Travel Expense Account,Department View,Internal Accounting Ledger,.,.,.,.,.,.,.,.,.,.,.,.,EXTERNAL & INTERNAL ACCOUNTING,1.Travel Expense Account - Production Department100,2.Travel Expense Account - Sales Department120,3.Travel Expense Account - Finance Department225,Conventional Systems GL,.,.,.,.,Account Balance,General Ledger View,.,.,.,.,Account Balance,1.Travel Expense Account,445,SAP,Cost Center View,1.Production Department -Travel Expense Account,100,2. “ “ - Depreciation Accountxxx,3.Sales Department - Travel ExpensesAccount,120,4. “ “ - Depreciation Accountyyy,5.Finance Department - Travel Expenses Account,225,.,.,.,.,Integration of Internal & External Accounting,Procurement,GENERAL,LEDGER,Inventory,Mgmt,Sales,Salary &,Wages,Accounts,Payable,Asset,Management,Accounts,Receivable,Journal Entries,Cost Center Accounting,Profit Center Accounting,Profitability Analysis,CHECKPOINT,We have covered:,Definition of External Accounting,SAPs division of External Accounting & Internal Accounting,Next:,General Ledger,GENERAL LEDGER,(GL),PURPOSE OF GENERAL LEDGER,Assets = Liabilities + Owners Equity,To maintain the following Accounting Equations:,Profit = Income - Expenses,Asset,Liability,Equity,Resources used to generate income,Claims by entities on our Assets,Claims by stakeholders of the entity,Assets = Liabilities + Owners Equity,PURPOSE OF GENERAL LEDGER,The Balance Statement,:,Captures status of financial position at a specific point in time:,PURPOSE OF GENERAL LEDGER,Profit = Income - Expenses,What is the relationship between income and expenses?,The Income Statement,:,Are you spending more than youre making?,LOSS !,DOUBLE-ENTRY ACCOUNTING,The double-entry book-keeping concept:,Every business transaction affects two or more accounts.,Every financial transaction must result in equal debits and credits.,100,160,260,Debit,Credit,DEBIT / CREDIT RULES,Debit,Credit,Debit,Credit,Assets,Liabilities,Assets,Increase by debits,Decrease by credits,Liabilities,Increase by credits,Decrease by debits,ACCRUALS vs. CASH ACCOUNTING,Accrual Basis:,Revenue and expenses are recognized in the period in which the related business transaction occur.,Cash Basis:,Revenue is recognized when cash is received.,Expenses are recognized at point of cash outlay.,SAP supports only Accrual-based Accounting,XYZ CLIENT,PETROLEUM,FINANCE,CLIENT,CHART OF ACCOUNTS,COMPANY CODE,PSPC,PPC,SCCP,SAP GENERAL LEDGER,Organisational Structure,Client,Highest heirarchical level,Stores general data used for all company codes and organizational structures,SAP ensures standardized data,SAP GENERAL LEDGER,Organisational Structure,Chart of Accounts,Includes all the GeneraL Ledger accounts,Can be designed to meet your specific requirements,SAP GENERAL LEDGER,Organisational Structure,Company code,Financial Accounting entity,May (or may not) represent the legal entity,SAP ensures balanced set of books per company code,SAP GENERAL LEDGER,Organisational Structure,Business Area,Organisational unit for internal reporting,Used for preparing an internal balance sheet and profit and loss statement,SAP GENERAL LEDGER,Main Features,Automatic posting of all items from,subledgers,(A/R, A/P, Fixed Assets, Materials) thru “Reconciliation Accounts”.,Simultaneous update of the General Ledger and the Internal Accounting System,Immediate reporting/inquiry of current data,Account Balances, P&L, Balance Sheet,Multiple Currency Handling,Open Item Management (check clearing accounts etc.),AUTOMATIC POSTINGS FROM SUBLEDGERS,Business operations are performed in the various,subledgers,and subsystems. Automatic journals are passed to the GL system for every business operation that has an external accounting impact.,Journals are passed to the GL in an online, real-time environment = the GL always reflects the same accounting position as the,subledgers,Balance,Sheet,General,Ledger,Individual Customers Records,P/L Stmt,P+L,AR,FI,AP,Individual Suppliers Records,A/P Reconciliation Account,A/R Reconciliation Account,Automatic journals are passed to the GL system for every business operation that has an external accounting impact.,AUTOMATIC POSTINGS FROM SUBLEDGERS,Post,SIMULTANEOUS UPDATE OF THE GL & THE INTERNAL ACCOUNTING SYSTEM,Journals from,subledgers,posted to:,the GL,the internal accounting system- with info relevant to each internal accounting view,Subledgers,ensure that users input all info required by the external & internal accounting system,IMMEDIATE REPORTING OF CURRENT DATA,Online, real-time update to GL,Thus financial position of company can be seen anytime e.g.,Account Balances, Balance Sheet, P&L etc.,Some exceptions in practice,Depreciation only posted once a month,Payroll?.,Other interfaces from non-SAP subsystems,MULTIPLE CURRENCY HANDLING,Post transactions in any,foreign,currency to:,Account maintained in local currency (RPD),Account maintained in local currency (RPD) & that one foreign currency,Open Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger accounts etc.,OPEN ITEM MANAGEMENT,Selected GL accounts can be managed on open item basis,Used to track individual postings,e.g. cheque clearing accounts,CHECKPOINT,Earlier:,Discussed External Accounting,Just Covered:,SAP GLs Main Features,Next .,SAP GLs Basic Functions,SAP GL - Basic Functions,Creating a GL Account,Posting GL Journals,Apologies:Rupiah Indonesia abbreviated toRPD instead of IDRSorry!,GL Master Data,Creating a GL Account,Path:,Accounting Financial Accounting General Ledger,GL Account Create,GL Master Data,Creating a GL Account,Path:,Accounting ,FinancialAccounting, General Ledger,Master Records Create,Exercise 1,Create a GL account GRxx-ACC1,Path: AccountingFinancial AccountingGeneral Ledger- Master Records Create,Account number GRxx-ACC1 Company Code: AS01,Short text.,Long text.,B/S x,Account Group: AS01,curr: RPD,line item: x,fld status group: G001,Posting to GL Accounts,Posting direct i.e. manual GL journal,Posting from sub-ledgers e.g.,Inventory Management,Assets Management,Accounts Payable,Accounts Receivable,Posting Journals directly into GL,Key Fields in Journal Header,Document Date,Posting Date,Document Type,Company Code,Currency,Document No.,Key Fields in Journal Line Item,Posting Key (Dr / Cr),Account Number,Amount,Internal Accounting Info e.g. cost center, profit center .,Posting a Journal Directly into GL,Path:,Accounting Financial Accounting General Ledger,Document entry GL account posting,Exercise 2a,Post the following GL journal:,Dr,GRxx,-ACC11500 RPDCr 113101 1500 RPD,Path:,Accounting Financial Accounting General Ledger,Document entry GL account posting,Use:,Document type SA - General GL journal,Company code AS01 - Global Bicycle Company,Posting key 40 for debit and 50 for credit,Note: Copy down the system generated document number of the journal you posted,Exercise 2b,Post the following GL journal:,Dr 475000 2000 RPD,cost center:,DEMO-CC1 Cr 113101 2000 RPD,Note: Copy down the system generated document number of the journal you posted.,Features in Journal Entry,Validation of all master data e.g. company, account, currency etc.,Other validation rules,Total Dr = Total Cr,Quick search facility (known as matchcodes),Future and prior period journal entry,Intercompany transactions,QUICK SEARCH FACILITY (MATCHCODES),Used to find particular account,Lists available accounts,Matchcodes are used for searching all master data in SAP e.g. accounts, cost centers, vendors, customers etc.,FUTURE & PRIOR PERIOD JOURNAL ENTRY,Posting controlled by GL owner (e.g. Finance Manager),Can handle postings to any future or prior periods,Based on posting date,Prior period postings automatically brought forward,Opening Balances & Retained Earnings updated,INTERCOMPANY ACCOUNTING,Concept,Company A incurs an expense that is to be shared by Company A & B,Thus must record the interco-receivable due to A and the interco-payable due from B,INTERCOMPANY ACCOUNTING,Accounting Entries for a shared expense of 100RPD,In Company A,:,In Company B,:,Dr Expense 60 Dr Expense 40Dr Interco-,Recv,40 Cr Interco- Payable 40 Cr Bank 100,INTERCOMPANY ACCOUNTING,Post Journal in SAP in Company A:,Dr Expense 60Dr Expense (Co. B) 40 Cr Bank 100,System will format the interco-payable and receivable lines automatically and posts 1 journal each in Company A and Company B,The 2 Journals effect the postings as shown on previous slide,INTERCOMPANY ACCOUNTING,Useful for,Intercompany expenses,Paying vendors centrally,Processing cash receipts from customers billed by more than 1 company,CHECKPOINT,Earlier:,Discussed External Accounting,Discussed SAP GLs Main Features,Just Covered:,SAP GLs Basic Functions,GL Master Data,GL Journal Entry,Next .,SAP GLs Basic Functions,GL Enquiry,GL Enquiry,Journal Enquiry,Account Balance Enquiry (with drilldown),Journal Enquiry,Path:,Document Display,Path:,Periodic ProcessingReportingGeneral Document Evaluations,Account Balance Enquiry,On-Screen,Path:,AccountDisplay Balance,Path:,AccountDisplay Line Items,Report,Path:,Periodic ProcessingReportingGeneralAccount Evaluations,Exercise 3a,Display the first document you posted,Hint: You need the system generated document number,Exercise 3b,Display the account balance of the account you created,Drill down to the journal line item and then to the journal,CHECKPOINT,Earlier:,Discussed External Accounting,Discussed SAP GLs Main Features,Just Covered:,SAP GLs Basic Functions,Next .,SAP GLs Advanced Functions,SAP GL - Advanced Functions,Recurring Journals,Foreign Currency Handling,Posting in FC,Revaluation of FC balances & Open Items,Tax Handling,Value Added Tax,Witholding Tax,GL Closing,RECURRING JOURNALS,Store template journal:,Account, amount, frequency, start date, end date etc.,System automatically posts these journals,Journal verification via standard audit trail reports,RECURRING JOURNALS,Create recurring document,Path:,Document EntryReference documentRecurring Document,List all recurring documents,Path:,Periodic ProcessingRecurring EntriesList,Post recurring journals,Path:,Periodic ProcessingRecurring EntriesProceed,FOREIGN CURRENCY POSTING,Post transactions in any,foreign,currency to:,Account maintained in local currency (RPD),Account maintained in local currency (RPD) & that,one,foreign currency,Open Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger accounts etc.,US$,RPD,FOREIGN CURRENCY POSTING,Account maintained in local currency (RPD),Post documents in foreign & local currency,Balance only in local currency,RPD,FOREIGN CURRENCY POSTING,Account maintained in local currency (RPD) & one foreign currency,Post documents in that,one,foreign currency only,No local currency documents allowed (exception: revaluation journals),Balance in local currency and that one foreign currency,US$,RPD,FOREIGN CURRENCY POSTING,Open Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger accounts etc.,Post documents in foreign & local currency,Balance only in local currency,Note: The reconciliation account in GL is able to show the breakdown by foreign currency,US$,RPD,REVALUATION OF FOREIGN CURRENCY,Foreign currency account balances,Foreign currency open items,US$,RPD,REVALUATION OF FOREIGN CURRENCY ACCOUNT BALANCES,Debit,Credit,Revaluation Loss due to,Exchange Rate Diff.,8000 RPD,RPD,USD,1) 10,2) 20,22000,46000,RPD,8000,USD,0,Bank Account - USD,Bank - Item 1 1 USD 2200 RPD,Bank - Item 2 1 USD 2300 RPD,1 USD = 2000 RPD,Therefore, 30 USD = 60000 RPD,30,68000,Journal Entries,Dr Revaluation Loss Acc8000,Cr Bank Account8000,At time of transaction:,At time of revaluation:,Receivables Acc,1) 2000,1) Invoice - 10USD, rate = 1 USD2000 RPD,2) Valuation - 10 USD, rate = 1USD1800 RPD,Journal Entries:,REVALUATION OF FOREIGN CURRENCY OPEN ITEMS,Revenue Acc,1) 2000,Receivables Adjust. Acc,2) 200,Revaluation Loss,2) 200,The Scenerio:,REVALUATION OF FOREIGN CURRENCY OPEN ITEMS,Receivables,1) 2000,Bank,Realized Loss,2) 2000,2) 250,2) 1750,Receivables,1) 2000,Bank,Receivables Adj.,3) 2000,3) 200,2) 1750,Revaluation Loss,2) 200,Realized Loss,3) 50,2) 200,1) Invoice: 10USD = 2000 RPD,2) Payment:10USD = 1750 BPD,1) Invoice: 10USD = 2000 RPD,2) Valuation:10USD = 1850 BPD,3) Payment:10USD = 1750 BPD,Without,Valuation between Invoice and Payment,With,Valuation between Invoice and Payment,CHECKPOINT,Earlier:,Discussed External Accounting,Discussed SAP GLs Main Features,SAP GLs Basic Functions,Just Covered:,SAP GLs Advanced Functions,Recurring Journals,Foreign Currency Handling,Next:,SAP GLs Advanced Functions (contd),Taxes,Closing,TAX HANDLING,Value Added Tax,Withholding Tax,VALUE ADDED TAX,Tax definition,input tax,output tax,Tax postings,Tax report,Clearing tax,VALUE ADDED TAX - DEFINITION,User definable tax codes & tax rates,Define deductible or non-deductible tax,Affects tax journals posted,VALUE ADDED TAX - POSTING,Automatic calculation & creation of journal entries,VALUE ADDED TAX - REPORT,Supports tax filing process,VALUE ADDED TAX - CLEARING,Clear input & output tax accounts to calculate net payable/receivable,WITHHOLDING TAX,Tax definition,Percentage withheld,Post at payment,Tax postings,Use vendor 11,CHECKPOINT,Earlier:,Discussed External Accounting,Discussed SAP GLs Main Features,SAP GLs Basic Functions,SAP GLs Advanced Functions,Recurring Journals,Foreign Currency Handling,Just Covered:,Taxes,Next:,GL Closing,GL CLOSING - month-end,Close all other subsystems,Inventory, Accounts Payable, Accounts Receivable, Payroll,Revalue Foreign Currency Balances & Open Items,Post accrual journals where necessary,Post VAT payable,Print Financial Statements,Balance Sheet and Profit & Loss Statements,GL CLOSING - year-end,Perform month-end closing,Then, post retained earnings & carry forward B/S balances,system does this automatically,CHECKPOINT,Completed GL, covering:,Discussion on External Accounting,SAP GLs Main Features,SAP GLs Basic Functions,SAP GLs Advanced Functions,SAP GENERAL LEDGER - MAIN FEATURES,Automatic posting of all items from subledgers,Simultaneous update GL and the Internall Acctg System,Immediate reporting of current data,Multiple Currency Handling,Open Item Management (check clearing accounts etc.),SAP GL - BASIC FUNCTIONS,Creating a GL Account,Posting GL Journals,SAP GL - ADVANCED FUNCTIONS,Recurring Journals,Foreign Currency Handling,Tax Handling,GL Closing,Guess whats,coming up?,The END - of GL,Next:,SAP Accounts Payable,