sap-Financial Accounting

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First, the structure of the FI structure
1 Master Data
1. 1 General ledger accounts
1. 2 Account group.
1. 3 Account
1. 4 General Ledger Outstanding Management
2 Voucher Processing Rules
2. 1 Voucher Type
2. 2 Accounting Code
2. 3 Account Types
2. 4 Field Status Group
3 Voucher Posting
3. 1 General voucher posting
3. 2 Pre-fabricated voucher posting
II: Accounts receivable/Accounts payable
1 Master Data ......................................................................................................................... .... 7
1. 1 Supplier/customer account Group ...... ..... ................... ........ ................... ....... 7
1. 2 Terms of payment ..... ..... ..... ..... .......................... ..... ..... ..... ..... ..... ..... ..... ....... ....... ......... 7
1. 3 Payment methods ..... ... ..... ..... ..... .......................... ..... ..... ..... ..... ..... ..... ..... ....... ....... ......... 7
2 Business Processing ........................................................................................................................ 7
2. 1 receiving the goods ... ..... ... ..... ..... ..... ..... ..... ....................... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ....... ..... 7
SAP China 1th page Total 1 page 2006-5-16
R/3 function----Financial Accounting
2. 2 invoice ... ..... ... ..... .... ..... ..... ..... ....... ..................... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ...... ..... 8
2. 3 payment ..... ... ..... ..... ..... ..... ..... ..... ........ ................. ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ...... ..... 8
Three: Fixed assets ... ..... .... ..... ..... ..... .......................... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ....... ....... 9
1. Master Data ......................................................................................................................... 10
1. 1 Asset classification ..... ..... ..... .......-.....--.......-.....-.....-..... ..... ..... ..... ..... ..... ..... ..... ....... .............. 10
1. 2 Subject Locator code ..... ..... ..... ..... ..... ..................... ..... ..... ..... ..... ..... ............... ......... 11
1. 3 Depreciation code ..... ... ..... ..... ..... ..... ..... ..... .................... ..... ..... ..... ..... ..... ..... ..... ..... ..... ...... ....... ....... 11
2. Asset Business: ................................................................................................................. 11
2. 1 Fixed assets increase business--from the project to ... ..... ..... ....... .....-.....-.....-..... 11
2. 2 Fixed assets reduction of business-scrap ... ..... ..... .... ..... ..... ..... ......-.....-.....-........-....-..... 12
2. 3 Free call up ..... ..... ..... ..... .......................... ..... ..... ..... ..... ..... ..... ..... ....... .............. 12
2. The 4-plate deficit ... ..... ..... .... ..... ..... .......................... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ..... ...... ..... 13
2. 5 Fixed assets Internal transfer ...... ..... .................... ........ ................... ....... 13
2. 6 Depreciation treatment ..... ..... ..... ..... ....... ...................... ..... ..... ..... ..... ..... ..... ..... ....... .............. 14
First, the structure of the FI structure
Group (Client): Technical entity for the storage of related tables/data for multiple organizational structures
Chart of Accounts: The chart of accounts is a structural plan for accounting definitions that records values and value flows in order to list the accounts in an orderly manner. The chart of accounts is used jointly by financial accounting and cost and income factor accounting. The items in the chart of accounts can be both cost/revenue accounts in financial accounting and cost/revenue elements in the accounting for costs and revenue elements.
Company code: Represents an independent accounting entity, the smallest organizational unit used for accounting. The balance sheet and income statement are implemented based on the company code layer.
Business unit: Represents a separate operating unit within an organization; Used internally to create balance sheets and profit and loss statements.

Second, the General Ledger:
General ledger accounting is the core of the whole system, it accepts the financial data generated by each module and generates financial statements.
1 Master Data
1. 1 General ledger accounts
The General ledger account Master record is divided into two parts:
Data about the chart of accounts. This data is used for the entire master record, such as the general ledger account number, the account name, which determines whether the account is a balance sheet account or an income statement account. In addition, you can use it to specify control information, such as account groups and screen formats, for the data in the master record that is used in the company Code section.
Data about the company code. This section contains information on how to control input and accounting parameters for business data, how to manage account data, and other data related to company code, such as currency, tax code, governance account, display of line items, and management of outstanding items.
1. 2 Account Group
Role: (1) attribute of the same subject class (Grouping)
(2) Number range for the control account
(3) Control the screen format (Layout) of master ledger account main data
1. 3 Account
The master account is used to contact the general ledger and the itemized ledger to achieve the integration of the Receivables/payables with the GL.
Role: The role of the master account is that when an accounting transaction occurs in the itemized ledger, its line items are automatically billed to the corresponding general ledger account (the reconciliation account) and the results are reflected on the balance sheet.
1. 4 General Ledger Outstanding Management
In the general ledger, you can manage the transactions that occur on the account by defining the account as an open management account. This applies to subjects that need to be cleaned up, but are not receivable, managed in Payables

2 Voucher Processing Rules
2. 1 Voucher type function:
1, the control voucher encoding range
2, control the status of the Credential header field and other parameters
3. The account type of the control line item
2. 2 Accounting Code Effect:
1. Decide the type of account
2. Loan Parties reflecting the amount
3. Determine the field status of the line item
2. 3 Account Types
The SAP system is divided into five main categories: assets: A General Ledger: S Customer: D Supplier: K Material: M
2. 4 Field Status Group
When you create a overall ledger account in your company code, each account must define a field status group that controls the status of the line item fields that correspond to the account posting.
Role: When entering a voucher with a related G/L account, the field state definition determines the state of the line item field, the State of the field is hidden, forced, or optionally the field state defined by the field Status group determines the format of the field for the account and vendor line items.
3 Voucher Posting
3. 1 General voucher posting
SAP of a large number of business is processed in the management module, the resulting voucher directly to the general ledger, do not need to manually input. The vouchers generated by each business have specific voucher types and coding rules.
General ledger services are not processed in other modules, can only be manually entered in the general ledger, no special needs of accounting services, such as:
Salary, welfare, etc.
Tax deduction
VAT Adjustment
Final transfer, etc.
When these businesses occur, they can be credited directly to the general ledger in the form of voucher entry posting
3. 2 Pre-fabricated voucher posting
Vouchers that cannot be determined for a voucher line item or that require approval can be pre-provisioned and then posted after confirmation.
The system-assigned pre-voucher number is the same as the actual posting voucher number, and the data before posting can be used as an analysis.
II: Accounts receivable/Accounts payable
1 Master Data
1. 1 Vendor/Customer account Group role:
(1), to provide a classification for the creation of vendor/Customer master Data
(2), determine the scope of the account number;
(3), control the main data screen format.
1. 2 Terms of payment
Payment terms are used to determine the due date of the invoice or the expected collection date. Depending on the terms of payment, cash inflows can be expected, and customer Dunning is also beneficial.
1. 3 Payment Methods
Payment Methods for suppliers/customers, usually with a relatively fixed payment method for a particular vendor/customer
2 Business Processing
2. 1 Goods received
The current accounting processing method for the end of the month for all non-receipt of materials to be tentatively assessed, to generate summary vouchers:
Accounting processing
Borrowing: Raw materials
Loan: Material purchase (GR clearing account)
Month-End closing of a provisional estimate payable
Borrowing: Material procurement (GR clearing account)
Credit: Provisional estimate payable
Full reverse back at the beginning of the month
2. 2 Invoice
Accounting processing
Borrowing: Material procurement (GR clearing account)
Credit: Accounts payable
After the invoice is entered, the invoice can be frozen for payment due to the quality or payment of the goods.
2. 3 Payment (Payment) outgoing payment/incoming Payment
In the SAP system, the system provides two methods for the liquidation of the vendor/customer, Accounts payable/receivables: Running the Automatic Payment process and manual clearing of the accounts:
2. 3. 1 Automatic Payment procedures
Through this feature, the SAP system provides payment proposals for all outstanding payments and then accounts for all outstanding amounts in a batch manner. Depending on the business needs, accounts payable/Accounts receivable accounting can choose to run the program as often as every day, every week.
The process for running the auto-collect payment program is as follows:
Accounts receivable/payable Accounting first fills in the required parameters for the receive/pay procedure, such as the company code, the vendor number, and the payment method. The system searches for these parameters and the receipt/payment terms in the Accounts Receivable/Payables Accounting vouchers, provides the receiving/payment proposal, and the receivable/paid Account accountant adjusts the collection/payment proposal according to its authority, such as freezing certain receipts/payments, deleting certain outstanding amounts, and then printing the edited receipts/ The payment proposal is submitted to the chief Financial officer for approval of the operating receipt/payment procedure, in which the outstanding amounts listed in the approved Receipt/payment proposal are cleared in a batch manner
2.3.2 Manual Collection/Payment
Accounts payable/Receivables Accounting also has the option of manually clearing the account, specifying the vendor/customer to be cleared, and the pending line column. In the early days of the SAP system, if accounts payable/Receivables Accounting is not sure whether to settle a certain line through the automatic receiving/payment procedure, the system can generate the payment proposal and then manually clear the account according to the proposal.
2.3.3 Partial receive/pay-retain original invoice, partial receipt/payment-Generate new invoice during the process of receiving/paying the bill, there may be partial/payment. For the sub-collection/payment, in the liquidation, you can choose whether to settle the original outstanding column.
Three: Fixed Assets
The asset module is a sub-module used in SAP to manage enterprise fixed assets. The asset module acts as a sub-module of the general ledger, providing detailed information related to asset transactions and integrating with other modules such as the General Ledger. In Zhejiang Electric Power Company, the fixed Assets module is used to manage the fixed assets, and also for the management of intangible assets, deferred assets, important low-value consumable goods and construction projects.
AA's organizational structure
a), depreciation table:
Used to meet the statutory requirements for the depreciation value of assets. Depreciation tables are generally based on the specific requirements of each country, and different countries generally use different depreciation tables.
ii), Depreciation range:
A certain depreciation method is used to manage assets for specific purposes, and the depreciation table can include many depreciation ranges, and different depreciation ranges are used to manage the depreciation value of the asset using different depreciation methods.
1. Master Data
1. 1 Asset classification
(1) Decide on the screen format
(2) Determining the range of asset numbers
(3) Determining the allocation of subjects
(4) Rules for determining depreciation
R/3 function----Financial Accounting
1. 2 Subject Locator Code
The G/L account that corresponds to the asset value in SAP is managed as a reconciliation account (it cannot be entered in the General ledger module directly in the account and posted), and the transaction data is posted directly from the asset accountant to the general ledger. Accounts related to asset transactions are defined in the general ledger, such as acquisitions, depreciation, scrap, fixed asset cleanup accounts, and so on, and the relevant accounts are composed of different account locator codes in the asset module, and the account locator codes are assigned to the appropriate asset classes.
1. 3 Depreciation Codes
Depreciation codes are used to define the depreciation strategy for an asset (depreciation method/service life/Salvage rate)
2. Asset Business:
2. 1 Fixed assets increase business-from project transfer
When the project is not completed and put into operation, the assets are classified by asset, that is, an asset classification is tentatively estimated to be completed by the capitalization of the project under construction.
After completion of the project, due to the project to be completed during the completion of the project costs may still occur, so the first need to adjust the original value of the tentative assets, this step through the "Under-construction project capitalization" realized. If the project is completed and the project is put into production in the same year, the SAP system automatically complements the depreciation of the value added from the date of production to the date of completion of the project by specifying the asset value day of the "under construction capitalization" operation and the date of its production. If the project is completed and the project is not in the same year, it is necessary to manually replenish the value of the temporary assets from the date of production to the date of completion of the depreciation by means of unplanned depreciation. Finally, the assets transfer (based on the amount) is allocated to a number of official assets that have been put into production.
2. 2 Fixed Assets reduction business-scrap
According to China's current financial policy: fixed asset scrap must be carried out in two steps: First, the fixed assets that need to be scrapped are transferred to the "fixed asset cleanup" account, and then the asset retirement approval is transferred from the "fixed asset cleanup" account to the corresponding profit and loss account. However, the standard process for revenue retirement in SAP is to merge the two steps directly into one step, i.e., scrap the direct into profit and loss account, not through the fixed asset cleanup account. In order to comply with China's financial policy provisions, Zhejiang Electric assets scrap will be used in all non-income scrap, according to the following procedures:
The first step: in the asset module for non-revenue scrap, will need to retire assets to the "fixed asset cleanup" account, (in SAP's Scrap account setup we will set the asset retirement loss account as "fixed asset cleanup" account), the system will generate the following general ledger entries:
Borrowing: Fixed asset cleanup
Accumulated depreciation
Credit: Fixed Assets
The second step: after the fixed asset scrap approval, whether there is no income in the general ledger processing.
2. 3 Free Recall
In accordance with China's current financial policy provisions, free recall of the need to debit capital accumulation account. Since the free transfer of fixed assets is generally a large number, including a lot of fixed assets, so in SAP, we will be free to recall the fixed assets of a single asset classification. The process is as follows:
The first step: Create a new asset under the category of unpaid fixed assets
The second step: asset transfer, transfer the assets that need to be transferred to the new asset, the resulting classification is:
Borrowing: Fixed Asset account 1
Accumulated Depreciation Account 1
Credit: Fixed Asset Account 2
Accumulated Depreciation Account 2
The third step: Free recall asset classification of assets without income and scrap
Borrowing: Capital surplus-free call up
Accumulated depreciation
Credit: Fixed Assets
2. 4 disk deficit
According to China's current financial policy, the fixed asset disk deficit is different from the fixed assets scrap, can not enter the "fixed assets clean up" subject, must be transferred to the "outstanding fixed assets Profit and loss" account. SAP standard processing process is unable to follow China's financial policy to deal with fixed asset losses, in the system configuration we use a relatively flexible configuration to solve this problem: the settlement of the sale of assets income account is set as "outstanding fixed asset Profit and loss" account, and the use of transition account: Fixed asset liquidation account, So that the system can automatically handle fixed asset disk losses. The system automatically generates general ledger entries that are:
Loan: Fixed asset liquidation account 1
Profit and loss of fixed assets pending processing
Accumulated depreciation
Credit: Fixed Assets
Outstanding Fixed Assets Liquidation Account 2
The "Pending fixed asset liquidation" account is offset by borrowing in this entry and does not affect the income statement.
2. 5 Fixed asset Internal transfer
There are different types of asset transfers within the company and are differentiated according to the reason for the transfer:
A part of an asset that separates or moves assets (from assets to assets).
Need to change the asset classification of an asset, resulting in a change in the General ledger account
Separate cost centers
Estimate asset refinement, etc.
Asset transfer, but does not cause changes to the general ledger account, the corresponding entry is:
Borrowing: Fixed Asset account 1
Accumulated Depreciation Account 1
Credit: Fixed Asset account 1
Accumulated Depreciation Account 2
Asset transfer, which causes changes to the general ledger account, the corresponding entry is:
Borrowing: Fixed Asset account 1
Accumulated Depreciation Account 1
Credit: Fixed Asset Account 2
Accumulated Depreciation Account 2
The "intercompany transfer" in Zhejiang Electric assets accounting module is often used to transfer assets within the company, in fact the assets neither increase nor decrease.
Because intercompany transfer requires an asset transfer accountant's authorization in the asset transfer company: Create assets and inter-company transfers. This can easily lead to asset transfer company assets card and voucher confusion, so the general Zhejiang electricity does not use "inter-company transfer" transactions.
2. 6 Depreciation Processing
By running the depreciation run program at the end of the month, schedule depreciation is posted to the general ledger-related account on a monthly basis: the accumulated depreciation and depreciation charges account. The corresponding ledger entries are:
Borrowing: Depreciation expense-cost center 1
Credit: Accumulated depreciation-cost center 1
Unplanned depreciation is primarily used to supplement depreciation upon completion of a tentative asset.
Zhejiang Electricity runs the plan depreciation at the end of each month. Planned depreciation includes depreciation of fixed assets, amortization of intangible assets, amortization of deferred assets and amortization of low-value consumable goods.

sap-Financial Accounting