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Introduction to Financial Accounting

Introduction to Financial Accounting. Financial Accounting. Contents 1 . Organizational Structure in FI 2. Integration with other module 3. Master Data 4. Document 5. Account Receivable 6. Account Payable 7. Closing 8. Tax reporting 9. Differences between 3.x and 4.x.

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Introduction to Financial Accounting

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  1. Introduction to Financial Accounting

  2. Financial Accounting • Contents • 1. Organizational Structure in FI • 2. Integration with other module • 3. Master Data • 4. Document • 5. Account Receivable • 6. Account Payable • 7. Closing • 8. Tax reporting • 9. Differences between 3.x and 4.x

  3. 1. Organizational Structure in FI • Topics • SAP R/3 Module Diagram • Organizational Structure Chart • Organizational Structure Description • Company code Global data

  4. SD SD FI FI Sales & Sales & Financial Financial Distribution Distribution Accounting Accounting MM MM CO CO Materials Materials Controlling Controlling Mgmt. Mgmt. PP PP AM AM R/3 R/3 Production Production Fixed Assets Fixed Assets Planning Planning Mgmt. Mgmt. Client / Server Client / Server QM QM PS PS Quality Quality Project Project ABAP/4 ABAP/4 Manage- Manage- System System PM PM ment ment WF WF Plant Main- Plant Main- Workflow Workflow tenance tenance HR IS HR IS Human Human Industry Industry Resources Resources Solutions Solutions SAP R/3 Module Diagram Open Systems Integrated Business Solutions Client / Server Architecture Integrated Data Base Enterprise Information System Globalization Enterprise Business Process Model Parameter 지정에 의한 개발

  5. Organizational Structure Chart • Client • Chart of Acct AAAA Chart of Acct BBBB • Company code Company code Company code 0001 0002 0003 • Business Business Business area area area 0001 0001 0001 • Business Business area area 0002 0002 • Business area 0003

  6. Organizational Structure Description • Client - SAP system의 최상위 level로 독립적 DB단위임. • Company Code - 외부 보고목적의 재무제표를 만들기 위한 가장 기본적인 R/3 system의 법적 회계단위 • Group Company - 연결,결합재무제표를 작성하기 위한 상위 레벨의 company • Business Area - 각각의 독립된 운영과 책임을 대표하는 회계단위이며 내부 보고목적의 재무제표를 만들기 위해 사용됨. • Functional Area - FI에서 매출원가 회계방식(비용을 판매비, 일반 관리비, 연구개발비, 제조경비, 수출등으로 세분) 에 의해 손익계산서를 작성하기 위해 사용 • Business place - 사업장. Plant, Tax office와 연결되어서 부가세 신고단위로 사용됨(From V4.5). 기존의 Tax.Jcode는 의미 없어짐 • Section code - 원천세 신고단위로 사용(From V4.5)

  7. Company code0001 SAP AG • Accounting OrganizationChart of accounts • Credit control areaFiscal year variant Company code is productive . . . . . • Processing parameters Business area balance sheets Max. exchange rate deviationPropose fiscal year. . . . • ? * • Address Additional details Global parameters Company code Global data

  8. 2. Integration with other module Topics - 매출 및 수금관리 - 구매계약에 의한 매입관리 - 일반지출 및 전표관리 - 생산관리 및 제조원가 - 자금관리 및 예측 - Integration with FI

  9. 2 2 거래명세서 1 출고지시서 1 세금 계산서 매출 및 수금관리 영업관련팀 주문 접수 재고확인 여신확인 출고 요청 수금 입금표 승인 은행입금 or 받을어음수탁 WAREHOUSE 제품 출고 월별제품 수불집계표 제품 수불대장 납품증 총계정원장 매출처원장 현금출납장 받을어음대장 경리(재경) 수금전표 (회계처리) 매출전표 (회계처리) 총계정원장 매출처원장 경리(원가) 사업부/유통채널/ 영업소/품목별 /... 손익반영 경리(자금) 현금 및 예금 시재 유동성 관리 외상매출금 만기일별관리

  10. 구매요청 매입처원장 총계정원장 매입장 구매계약에 의한 매입관리 전부서 구매부 주문서 승인 및 주문 구매주문서 WAREHOUSE 월별원재료 수불집계장 원재료 수불대장 거래명세서 검수증 1 원재료 입고 경리 (재경) 매입전표 회계처리 세금계산

  11. 일반지출 및 전표관리 발의부서/구매팀 예산확인 지출결의서 가전표입력 경리(재경) 현금출납장, 은행장, 지급어음 보조부, 어음수납 수불부, 매입처원장, 총계정원장 현금 이체 어음 지출전표 입금표 경리(원가) 비용예산 Cash mgmt / forecast Cash mgmt position 경리(자금) Payment settlement by value date agreed or forecasted By value date on bank acct Delivery date + payment terms Historical payment behavior Updated

  12. 생산계획 생산관리 및 제조원가 생산/생산관리팀 생산완료보고서 생산일보 생산월보 수불관리 제조지시서 생산 WAREHOUSE 원재료 수불대장 제품수불대장 원재료출고 제품입고 경리(재경) 출고전표 입고전표 경리(원가) 원가계산

  13. 자금관리 및 예측 구매팀 원재료 입고 구매품의 및 계약 매입채무 보조원장 총계정원장 은행원장 세금계산서외 대금지불 유동성 관리 / 예측 현예금관리 현금흐름 Payment settlement by value date agreed or forecasted By value date on bank acct 납기일 + 대금지불조건 Historical payment behavior 대금지불 혹은 수금후 갱신 매출채권 보조원장 총계정원장 수금 세금계산서 은행원장 영업팀 주문접수 제품출고

  14. Integration with FI Purchase Order Goods Receipt Invoice verification Goods Issue ...... Backflush Goods Receipt Sales Order Delivery Billing 원재료 외상매입금 GR document 1000 1000 1000 매출원가 제품 Invoice doc. 50000 50000 50000 매출액 외상매출금 출고 전표 55000 55000 완제품입고 재료비 원가대체 1000 50000 완제품출고 Billing Customer Vendor 55000 1000

  15. 3. Master Data • Topics • Accounting Data • Master Data • General Ledger and sub-ledgers • Bank Data

  16. Accounting Data Configuration Data • Configuration Master Data • G/L Accounts Account type "S” • Sample accounts • Customers Account type "D" • Vendors Account type "K" • Banks Transaction Data • Documents

  17. Master Data Master Data create, change, display, block/unblock, mark for deletion, display changes CustomersVendors G/L Accts in Chart of Accts in Client centrally centrally in Company Code in Company Code Master Rec. Changes Master Rec. Changes

  18. Client Chart of accts A Chart of accts B G/L Acct Phila.Natl.Bank Bal.sheet acct X Account group FIN. 00010003CurrencyUSD Currency CADLine item Line itemDisplay X Display X Company Codes G/L Account Master Records

  19. Customer/Vendor Master Record General data Air Conditioners Inc. Chicago 60609 Bank details USA 500 500 10 123456 CC 0001 Company Code dataCC0003 Company code data Recon.acct nnnnnn Recon.acct nnnnnn Pmnt terms ZB01 Pmnt terms ZB02 Sort line items 001 Sort line items 002 Client Company codes

  20. Customer Master Record General Data • - Address - Communication- Control data- Payment transactions • Company code data • - Account management • - Payment transactions - Correspondence - Insurance • Sales data • - Sales - Shipping • - Billing • - Partner functions Account number Company code Account group

  21. Vendor Master Record General Data • - Address - Control data- Payment transactions • - Contact persons • Company code data • - Account management • - Payment transactions - Correspondence - Withholding tax • Purchasing Org. • - Purchasing data • - Partner functions Account number Company code Account group

  22. General Ledger and Sub-Ledgers General Ledger Human Resources (Payroll) Inventory Valuation Accounts Payable Accounts Receivable Assets Management

  23. Reconciliation Account Accounts Receivable/Accounts Payable Customer 1 Customer 2 1.000 500 General Ledger Reconciliation AccountDomestic Receivables 1000 500

  24. Bank Data Company code 0001 House Bank Bank Account Data House Bank Acct-ID Text ...2401 01 Check1 acct Bank acct 39314451002402 02 Check2 acct Currency ___2403 03 Check3 acct Control Key ___. . . . . . . . . G/L Account 11010100 . . . Corresponding Bank • G/L Account Bank Master • Account 11010100 Bank Country KR Company Code 0001 Bank Key 24 Bank Name Hanbit • House Bank 2403 Adress _____________ . . .Bank Account ID 03 Control _____________ . . .

  25. 4. Document • Topics • Document Principle • Structure of a Document • Document type • Posting key • Control of Document Screen Layout • Taxes on Sales/Purchases • Payment Terms • Payment Methods • Reference Documents • Basic FI document posting • Tolerance group • Displaying change documents • Reversing a document • Other Special Features

  26. Document Principle 1 Business Transaction = 1 Document Invoice to YourCo. • Document No. 1300001234 Expense 100 Tax 10 Cash 110 • 1300001234 fromFlowers by Yvonne = 3 Bouquets- red roses 100 Tax 10% 10 110 Date

  27. Structure of a Document Document HeaderDocument Date Doc. typePosting Date CurrencyDoc.Number Line item1Posting Key 01Account Customer (A/R)Amount 1,100 Line item 2Posting Key 50Account Sales RevenueAmount 1,000 Line item 3Posting Key 50Account TaxAmount 100 Balance = 0

  28. Document type : 전표 유형 종류 구분 전표 번호 설정 기표 계정 유형 구분 Number of Postings Outgoing Incoming Bank invoice invoice DRKRSB Acct typeD, S Doc. No.1800000025 Customers XXXXX XXXXXXXXX

  29. Posting Key : 전기키 Functions of the Posting Keys Line Items Detail view The Posting Key has control 1. S, D, K, A, M ? Account functions within the line items. Line Item 1 / PK It controls: Amount 2. debit, Tax Code 1. on which type of account credit ? the line item can be posted Additional Details to Business Area 2. if the item is posted as a Cost Center debit or credit Text 3. Field Status ? 3. the field status of ... additional details SAP AG

  30. Control of Document Screen Layout Field status (Posting keys) Field status (G/L Account Master) Sup. Mand. Opt. Allocation  Text  . . . Value Date  . . . Sup. Mand. Opt. Allocation  Text  . . . Value Date  . . . Link rules Opt Mand Sup Value Date ?Allocation __Text __ Sup Sup Error SupMand Error Mand MandOpt Sup Mand Opt

  31. Taxes on Sales / Purchases Post document G/L Acct Master Record Company Code Data Tax Category + 1. Line Item A1 2. Line Item A1 • Tax Code Automatic postings Country USA Output Tax Tax code A1 A1 MWS 40/50Tax account 1101 Output Tax 10% • Automatic posting • 50 1101 Output Tax Amount >

  32. Payment Terms1 : 대금지불 조건 Cust.acct: C65217 Your Payment Terms DR C6521701 Invoice 1,100 - Master Records - ZB00 net / net ZB01 14Days 3% 20Days 1% 30Days net ZB02 15Days 1% 40Days net • ZB0114 3%, 20 1%, 30 • Open Item Analysis • Incoming Payment • Outgoing Payment • Dunning Procedure Payment Data Paym.Terms ZB01

  33. Payment Terms 2 Condition Day Limit Terms of payment ZB01 __ 3% cash discount within 14 days 2% cash discount within 30 days Due net within 45 days • Default for baseline date Baseline date calculation No Default Fixed day __X Document date Additional months __ Posting date Entry date Default for payment block Block key A Pmnt method __ • Term Percent.rate No. of days / Fixed Day Additional months 1. 3.0% 14 __ __2. 2.0% 30 __ __3. 45 __ __ • Explanation -------------------------------------------------------------------------------------3 % cash discount for payment within 14 days 2 % cash discount for payment within 30 daysDue net within 45 days

  34. Payment Methods Company code Company name 0001 SAP Inc. . . . . . . Pmnt meth. Name (in language of country) C CheckT Bank transfer W Bill of exchange ………... - Payment method classification (Check will be created, Bill of exchange will be created…) - Required master record spec.(Address, Bank detail..) - Posting spec(Document type for payment, Clearing document type, Specila GL ind..) - Form pringout(Name of the printout program…) - Amount limit(Min,Max amout) - Grouping of item (Single payment for marked item, Payment for due day….) - Form data - Foreign payments (Foreign currency allowed…) . . .

  35. Reference Documents - Actual Documents - Sample Documents (견본전표를 입력하여 비슷한 유형의 전표가 반복발생시 활용) - Account Assignment Models (전표입력시 User가 입력Field를 통합하거나 희망하는 전표형식으로 등록해 놓고 사용) - Recurring Documents (차월이후 결산에 반영이 확정된 거래내용을 해당월 미승인전표로 등록활용)

  36. Basic FI Documents 1 Entry Header Detail 2 Prompt for Next Line Repeat 6 5 3 Enter Additional Enter Line Item for each Fast Entry Data Detail line item required 8 7 Simulate Overview Complete? 4 R Post SAP AG Basic FI Document Posting

  37. Tolerance group

  38. List of Fields Changed Field AField BField C : • Date Field New OldMMDDYYYY Field B Val. 3 Val. 2MMDDYYYY Field B Val. 2 Val. 1 : • Changed on MMDDYYYY at hh:mm:ss by user USER Field B from Val. 1 to Val. 2 Displaying Change Documents Document Company Code Document Number Fiscal Year From date of change Changed by G/L Account Chart of Accounts G/L Account From date of change Changed by Customer / Vend. Customer / Vend. Company Code Dunning Area From date of change Changed by

  39. Reversing a Document : 역분개, 전표 취소 • Doc.No. 13nnnCC 0001 • Posting Date_____ • POST Document to be Reversed Reverse Document Doc. 13nnn Doc.type DR 01 외상매출 1,100 50 매출액 1,000- 50 매출부가 100 Doc. 17mmm Doc.type DZ 12 외상매출 1,100 40 매출액 1,000- 40 매출부가 100 - Number Range 13 - External number assignment - Reverse doc. = DZtype - Number Range 17 - Internal number assignment Doc.type DR Doc.type DZ 외상매출금 1,100 1,100 매출액 1,000 1,000 매출부가세 100 100

  40. Other Special features - Help Functions - Fast Entry - Parked Document - Workflow - Validation & Substitution - Drill down

  41. Help Functions Document Entry Document Date Doc.Type Company CodePosting Date Period Currency RateDocument Number Translation Date Editing OptionsNo foreign currency Document Entry with Option Document Date Doc.Type Com.Code Posting Date Period Document No.

  42. Document Header or Line Item Fast Entry G/L Line Item PK Account Amount TC Tax Cost Center Order 40 Cost 1 50 V1 10 150895 25 V1 250353 Cost 2 25 V1 160447 50 Cash 110

  43. Parked Document / Workflow Whole document release procedure RELEASE COMPLETE REJECT Post document REJECT RELEASE PARK Amount release procedure

  44. Validations Input value Validation : : Check at callup point Substitutions FALSE TRUE Special field (space) Check Continue Error or Warning message Substitution: Condition Cost center fulfilled? 4499 SAP AG Replace Special field (New value) SAP AG Validation and substitution

  45. SAP Drill Down 기능 재무제표 팬택 현 금 : 4,000 보통예금 : 1,000 정기예금 : 5,500 Account Balance 보통예금 Period Balance 1월 400 2월 600 합계 1,000 Line Items 보통예금 990103 100 990124 300 990205 200 990218 400 Document 기표일 : 990205 전표NO:101234 차 보통예금 200 대 현금 200 Line Item 전표NO:101234 Line Item1 계정 보통예금 차변 금액 200 적요

  46. 5. Account Receivable • Topics • Customer/Vendor Clearing • Tolerance Group • Dunning • Credit Management • Account Analysis

  47. 1 3 1 3 Customer / Vendor Clearing 1 Customer Invoice 10,000 3% Cash Discount Vendor Invoice 4,000 2% Cash Discount Customer Payment 930 Clearing from to 4 4,000 4 5,000 9,070 4 4 150 80 4 2 3 [ FI Document ] 1. Customer invoice AR 10,000 / 매출액 9,090 VAT 910 ( 10 %) 2. Vendor invoice Expense 4,000 / AP 4,000 3. Customer payment AR 9,070 / AR 10,000 Bank 930 4. Clearing of 2 and 3 4,000 * 0.02 = 80 => cash discount taken 9,070 - 4,000 = 5,070 * 0.03 = 150 => cash disc Granted 9,070 - 3,920 (4,000-80) - 150 = 5,000 (잔여 AR) -------------------------------------------------------------------------------------------- AR 5,000 / AR 9,070 AP 4,000 / Cash disc taken 80 Cash disc Granted 150 4 Customer Vendor 10,000 930 4,000 2 Cash Disc. Granted Cash Disc. Taken

  48. Tolerance Groups Payment Limits for Employees Payment Limits for business partners Upper Limits for posting procedures Details for clearing procedures Amount Grace period Cash Discount Display Cash Discount Term Allowed payment differences Permitted payment differences Revenue Adjustment to Revenue Adjustment to Expense Adjustment to Expense Adjustment to Residual items from paym.differences Payment Term Only grant partial cash discount The smaller value is valid !

  49. Basicparameters Dunning Onlineparameters Masterrecord Doc. - Dunning run - - Print -Dunning letters Dunning list EditDunning levelDunning block Test print Dunning data

  50. Credit Management 1. Define Credit Data for Customer Customer #1001 2. Create Sales Order Credit limit 7,000 JPY Credit limit used 5,800 JPY Sales Order #900001 Customer #1001 Credit lisk Medium Input Order Price 3,000 JPY Credit limit avail 1,200 JPY Credit Exceeded 1,800 JPY Order Block 3. Check Mail Box & Blocked Order Send R/Mail for Credit manager Check Mail & Blocked Order Credit Information System Customer Contacted 4. Create Delivery Order Released Create Delivery for Sales Order Reservation of Material Shipping, Billing Incoming Payments Sales & Distribution, Financial Accounting Credit Management

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