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SAP® BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER,
POWERED BY SAP HANA
STARTER KIT FOR USGAAP Configuration overview - Appendix
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
3
TABLE OF CONTENTS
LIST OF ACCOUNTS...................................................................................................................................... 4 Assets ............................................................................................................................................................. 4 Equity and Liabilities ..................................................................................................................................... 6 Profit and Loss ............................................................................................................................................... 8 Statement of Cash Flows ............................................................................................................................ 10 Statement of Comprehensive Income ....................................................................................................... 12 Statement of Changes in Equity ................................................................................................................ 12
LIST OF FLOWS ........................................................................................................................................... 13
LIST OF AUDIT IDS ...................................................................................................................................... 14
LIST OF CONTROLS .................................................................................................................................... 15
LIST OF INPUT FORMS ............................................................................................................................... 18
LIST OF RETRIEVAL REPORTS ................................................................................................................. 19 Actual ............................................................................................................................................................ 19 Intercompany reconciliation ....................................................................................................................... 20
PRESENTATION OF INPUT FORMS ........................................................................................................... 22 Balance sheet ............................................................................................................................................... 22 Profit and Loss ............................................................................................................................................. 25 Intercompany ............................................................................................................................................... 26 Balance sheet by flow ................................................................................................................................. 27
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
4
LIST OF ACCOUNTS
Assets
ID Description Assets
11110 Cash and cash equivalents, at carrying value
11120 Restricted cash and investments
T1110 Cash & cash equivalent and short term investments
11211 Accounts receivable, Gross, Current
11212 Intercompany receivables, Gross, Current
11213 Related party receivables, Gross, Current
11214 Allowance for doubtful accounts receivable, Current
11230 Dividends receivable, Current
11291 Other receivables, Gross, Current
11292 Allowance for other receivables, Current
T1120 Receivables, Net, Current
11310 Inventory, Gross
11320 Inventory valuation reserves
T1130 Inventory, Net
11410 Derivative instruments and hedges, Assets, Current
11420 Available-for-sale financial assets, Current
11430 Financial assets held to maturity, Current
11440 Financial assets held for trading
11451 Loans and cash advances, Gross, Current
11452 Intercompany loans and cash advances, Gross, Current
11453 Related party loans and cash advances, Gross, Current
11454 Allowance for loans and cash advances, Current
11460 Accrued interest on assets
T1140 Financial assets, Current
11510 Deferred tax assets, Current
T1150 Deferred taxes, Current
11610 Assets of disposal group, Current
T1160 Assets of disposal group
11710 Income taxes receivable, Current
11790 Other assets, Current
T1170 Other assets, Current
T1100 Assets Current
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
5
ID Description Assets
12110 Land, Gross
12121 Buildings and improvements, Gross
12131 Machinery and equipment, Gross
12140 Construction in progress, Gross
12151 Capital leased assets, Gross
12191 Other property, plant and equipment, Gross
T1211 Property, plant & equipment, Gross
12122 Buildings and improvements, Accumulated depreciation
12132 Machinery and equipment, Accumulated depreciation
12152 Capital leased assets, Accumulated depreciation
12192 Other property, plant & equipment, Accumulated depreciation
T1212 Property, plant & equipment, Accumulated depreciation
T1210 Property, plant & equipment, Net
12211 Cost method investments
12212 Equity method investments
12213 Investment in subsidiaries
1221B Investments in subsidiaries balancing account
12220 Derivative instruments and hedges, Assets, Non current
12230 Available-for-sale financial assets, Non current
12240 Financial assets held to maturity, Non current
12251 Loans and cash advances, Gross, Non current
12252 Intercompany loans, Gross, Non current
12253 Related party loans and cash advances, Gross, Non current
12254 Allowance for loans and cash advances, Non current
T1220 Financial assets, Non Current
12300 Goodwill
T1230 Goodwill
12410 Indefinite-lived intangible assets
12421 Finite-lived intangible assets
12422 Finite-lived intangible assets, Amortization
T1240 Intangible assets, Net
12510 Deferred tax assets, Non current
T1250 Deferred taxes, Non Current
12611 Accounts receivable, Gross, Non current
12612 Intercompany receivables, Gross, Non current
12613 Related party receivables, Gross, Non current
12614 Allowance for accounts and other receivables, Non current
12620 Income taxes receivable, Non current
12690 Other assets, Non current
T1260 Other assets, Non Current
T1200 Assets, Non current
T1000 Assets
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
6
Equity and Liabilities
ID Description Equity and Liabilities
21111 Accounts payable, Current
21112 Intercompany payables, Current
21113 Related party payables, Current
2111B Receivables and payables balancing account, Current
21120 Accrued expenses
21130 Dividends payable, Current
21190 Other payables, Current
T2110 Accounts payable and accrued liabilities, Current
21210 Bank overdrafts
21220 Borrowings, Current
21230 Convertible bonds, Current
21240 Capital lease obligations, Current
21251 Other long-term debt, Current
21252 Intercompany debts, Current
21253 Related party debts, Current
2125B Financial assets and liabilities balancing account, Current
21260 Derivative instruments and hedges, Liabilities, Current
21270 Accrued interest on liabilities
T2120 Financial liabilities, Current
21320 Postemployment benefits liability, Current
21390 Other provision, Current
T2130 Provisions, Current
21410 Deferred tax liabilities, Net, Current
T2140 Deferred taxes, Current
21510 Liabilities of disposal group, Current
T2150 Liabilities of disposal group
21610 Accrued income taxes, Current
21690 Other liabilities, Current
T2160 Other liabilities, Current
T2100 Liabilities, Current
22111 Accounts payable, Non current
22112 Intercompany payables, Non current
22113 Related party payables, Non current
2211B Receivables and payables balancing account, Non current
22190 Other payables, Non current
T2210 Accounts payable and accrued liabilities, Non current
22210 Borrowings, Non current
22220 Convertible bonds, Non current
22230 Capital lease obligations, Non current
22241 Other long-term debt, Non current
22242 Intercompany debts, Non current
22243 Related party debts, Non current
2224B Financial assets & liabilities balancing acct, Non current
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
7
ID Description Equity and Liabilities
22250 Derivative instruments and hedges, Liabilities, Non current
T2220 Financial liabilities, Non current
22310 Postemployment benefits liability, Non current
22390 Other provision, Non current
T2230 Provisions, Non current
22410 Deferred tax liabilities, Net, Non current
T2240 Deferred taxes, Non Current
22510 Accrued income taxes, Non current
22590 Other liabilities, Non current
T2250 Other liabilities, Non current
T2200 Liabilities, Non current
T2300 Liabilities
24110 Preferred stock, value, issued
24120 Common stock, value, issued
24130 Additional paid in capital
24140 Retained earnings (accumulated deficit)
24150 Treasury stock, value
24161 OCI (Loss), Foreign currency translation adjustement
24162 OCI (Loss), Available-for-sale securities adjustement
24165 OCI (Loss), Cumulative gain (loss) from cash flow hedges
24166 OCI (Loss), Pension and other postretirement benefit plans
T2416 Other comprehensive income (loss), net of tax
T2410 Stockholders' equity attributable to parent
24210 NCI - Reserves and retained earnings
24220 NCI - Treasury stock, value
24231 NCI - OCI (Loss), Foreign currency translation adjustment
24232 NCI - OCI (Loss), Available-for-sale securities adjustment
24235 NCI - OCI (Loss), Cumul. gain (loss) from cash flow hedges
24236 NCI - OCI (Loss), Pension & other postretiremt benefit plans
T2423 NCI - Other comprehensive income (loss), net of tax
T2420 Stockholders' equity attributable to noncontrolling interest
T2400 Stockholders' equity, including portion attributable to NCI
T2000 Liabilities and equity
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
8
Profit and Loss
ID Description Profit and Loss
31111 Sales revenue
31112 Sales revenue, Intercompany
T3111 Revenue
31121 Cost of sales
3112B Sales / cost of sales balancing account
T3112 Cost of sales
T3110 Gross profit
31210 Selling, general and administrative expenses
31220 Allowance for doubtful accounts and notes
31230 Impairment
31260 Depreciation & amortization
31241 Other operating income
31242 Other operating income, Intercompany
31251 Other operating expenses
31252 Other operating expenses, Intercompany
3125B Other operating income (expenses) balancing account
31270 Gains (losses) on sale of property, plant and equipment
T3124 Other operating income (expenses)
T3120 Other operating income (expenses)
T3100 Operating income (expenses)
32111 Interest income
32112 Interest income, Intercompany
32121 Interest expenses
32122 Interest expenses, Intercompany
3212B Interest income (expenses) balancing account
T3210 Interest income (expenses)
32210 Dividends
32220 Investment income (expenses)
T3220 Investment income (expenses)
32310 Gains (losses) on sale of intangible assets
32320 Gains (losses) on sale of other assets
32330 G(L) on sale of stock in subsidiary & equity method investee
32341 Other non operating income
32342 Other non operating income, Intercompany
32351 Other non operating expenses
32352 Other non operating expense, Intercompany
3235B Other non operating income (expenses) balancing account
T3230 Other non operating income (expenses)
T3200 Non operating income (expenses)
33100 Income (loss) from equity method investments
T3300 Income (loss) from continuing operations before tax
34110 Income tax expense (benefit)
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
9
ID Description Profit and Loss
34120 Deferred income tax expense (benefit)
T3410 Income tax expense
T3400 Income (loss) from continuing operations
35100 Income (loss) from discontinued operations
T3500 Income (loss) from operations before extraordinary item
36100 Extraordinary item, Gain (Loss)
T3600 Income (loss) from operations
37100 Net income (loss) attributable to noncontrolling interest
T3000 Net income (loss) attributable to parent
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
10
Statement of Cash Flows
ID Description Statement of Cash Flows
41110 Net income (loss)
41211 Income (loss) from discontinued operations, Net of tax
41212 Depreciation and amortization
41213 Allowance for doubtful accounts & other assets
41214 Impairment charges
41215 Pension and other postretirement benefit expense
41216 Other provision
41217 Share-based compensation
41218 Fair value gains (losses)
41219 Gains (losses) on sale of non current assets
41220 Income (loss) from EM investments, Net of dividends
41221 Income taxes
41222 Interest income (expenses)
41223 Other non cash income (expense)
T4120 Adjustments, Non cash items
41310 Increase (decrease) in receivables
41320 Increase (decrease) in inventories
41330 Increase (decrease) in payables
41340 Increase (decrease) in other operating assets/liabilities
41350 Income taxes (refund) paid
41360 Other inflows (outflows) of cash
T4130 Increase (decrease) in operating capital
T4100 Net cash provided by (used in) operating activities, C. op.
42110 Cash provided by (used in) operating activities, Dscntd op.
T4200 Net cash provided by (used in) operating activities
43111 Payments to acquire property, plant and equipment
43112 Proceeds from sale of property, plant and equipment
43113 Payments to acquire intangible assets
43114 Proceeds from sale of intangible assets
43115 Payments to acquire investments
43116 Payments to acquire businesses net of cash acquired
43117 Proceeds from sale of investments
43118 Payments to acquire other assets
43119 Proceeds from sale of other assets
43120 Advances and loans made to other parties
43121 Repayments of advances & loans made to other parties
43122 Cash payed from derivative instruments and hedges
43123 Cash received from derivative instruments and hedges
43125 Proceeds from (payments for) other investing activities
T4310 Net cash provided by (used in) investing activities, C. op.
43210 Cash provided by (used in) investing activities, Dscntd op.
T4300 Net cash provided by (used in) investing activities
44111 Repayments of debt
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
11
ID Description Statement of Cash Flows
44112 Proceeds from debt
44113 Payments to acquire or redeem entity's shares
44114 Proceeds from sale of entity's shares
44115 Proceeds from issuance of equity
44116 Payment of dividends
44117 Interests paid
44118 Proceeds from (payments for) other financing activities
T4410 Net cash provided by (used in) financing activities, C. op.
44210 Cash provided by (used in) financing activities, Dscntd op.
T4400 Net cash provided by (used in) financing activities
45110 Effect of exchange rate on cash&cash equivalents, C. op.
45210 Effect of exchange rate on cash&cash equivalents, Dscntd op.
T4600 Cash and cash equivalents, Period increase (decrease)
46310 Cash and Cash Equivalents, at beginning of year
46320 Cash and Cash Equivalents, at end of year
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
12
Statement of Comprehensive Income
ID Description Statement of Comprehensive Income
51110 Net income
52110 OCI, foreign currency transaction, translation adjustment
52120 OCI, pension and other postretirement benefits plans adj.
52130 OCI, available for sale securities adjustments
52160 OCI, derivatives qualifying as hedges
T5200 Other Comprehensive Income (loss)
T5300 Comprehensive income
54110 Comprehensive income attributable to NCI
T5400 Comprehensive income attributable to parent
T5000 Statement of Comprehensive Income
Statement of Changes in Equity Rows (Accounts)
ID Description Statement of Changes in Equity
61110 Balance at beginning of year
61120 Changes in accounting policies
T6100 Balance at opening as restated
62110 Net income
62120 Other comprehensive income
T6200 Comprehensive income
63110 Issuance of stock
63120 Share-based payments
63130 Treasury stock
63140 Dividends paid
63150 Change in investment in noncontrolling interest
63160 Other
T6300 Balance at end of year
Columns (Flows)
ID Description Statement of Changes in Equity
T110 Preferred Stock
T120 Common Stock
T130 Add. Paid-in Capital
T140 Retained Earnings
T150 Treasury Stock
T160 Other Comprehensive Income
T199 Parent Share of Equity
T299 Noncontrolling Interests
T999 Total Equity
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
13
LIST OF FLOWS
ID Description
F00 Opening
F01 Incoming units
F02 Change in consolidation method
F05 Change in accounting policies
F06 Dividends
F10 Net profit (loss) for the period
F15 Net variation
F20 Increase
F25 Impairment
F30 Decrease
F50 Reclassification
F55 Fair value
F80 Currency translation adjustment
F92 Change in interest rate
F98 Outgoing units
F99 Closing
END Period end closing
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
14
LIST OF AUDIT IDS
ID Description
INPUT Input
LOCAL_ADJ Local adjustments
ALL_INPUT All local input
ADJ_GC_M Manual adjustments entries (GC)
ADJ_LC_M Manual adjustments entries (LC)
CONS_EQ Consolidation of equity accounts
DIVIDENDS Elimination of internal dividends - A
IC_ELIM Elimination of intercompany accounts - A
INVESTMENTS Elimination of investments - A
ADJ_ELIM_AUTO Adjustments and elimination Auto
ADJ_ELI_M Manual elimination entries
ALL_CONSO Total Consolidation entries
FS_ADJ Adjustment on financial statements - SCF, SCI, SCE
ALL_AUDITID Total Adjusted
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
15
LIST OF CONTROLS
ID DESCRIPTION
A0 Controls on the opening (consistency with previous year)
A0_02 Balance sheet at closing of previous year must equal to balance sheet at opening
A0_04 11212 - Intercompany receivables, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_06 11230 - Dividends receivable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_08 11452 - Intercompany loans and cash advances, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_10 12212 - Equity method investments: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_12 12213 - Investment in subsidiaries: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_14 12252 - Intercompany loans, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_16 12612 - Intercompany receivables, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_18 21112 - Intercompany payables, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_20 21130 - Dividends payable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_22 21252 - Intercompany debts, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_24 22112 - Intercompany payables, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A0_26 22242 - Intercompany debts, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)
A1 Controls on the balance sheet at closing
A1_02_C Total Assets must equal Total Liabilities and Equity at closing
A1_02_O Total Assets must equal Total Liabilities and Equity at opening
A1_04_C The sum of "11211,11212,11213,11230, 11291 - Accounts and other receivables, Gross, Current " must be > or = "11214, 11292 - Allowance for accounts and other receivables, Current" at closing
A1_04_O he sum of "11211,11212,11213,11230, 11291 - Accounts and other receivables, Gross, Current " must be > or = "11214, 11292 - Allowance for accounts and other receivables, Current" at opening
A1_06_C The value of "11310 - Inventory, Gross" must be > or = "11320 - Inventory valuation reserves" at closing
A1_06_O The value of "11310 - Inventory, Gross" must be > or = "11320 - Inventory valuation reserves" at opening
A1_08_C The sum of "11451,11452,11453 - Loans and cash advances, Gross, Current " must be > or = "11454 - Allowance for loans and cash advances, Current" at closing
A1_08_O The sum of "11451,11452,11453 - Loans and cash advances, Gross, Current " must be > or = "11454 - Allowance for loans and cash advances, Current" at opening
A1_10_C The value of "12121 - Buildings and improvements, Gross " must be > or = "12122 - Buildings and improvements, Accumulated depreciation” at closing
A1_10_O The value of "12121 - Buildings and improvements, Gross " must be > or = "12122 - Buildings and improvements, Accumulated depreciation” at opening
A1_12_C The value of "12131 - Machinery and equipment, Gross " must be > or = "12132 - Machinery and equipment, Accumulated depreciation” at closing
A1_12_O The value of "12131 - Machinery and equipment, Gross " must be > or = "12132 - Machinery and equipment, Accumulated depreciation” at opening
A1_14_C The value of "12151 - Capital leased assets, Gross" must be > or = "12152 - Capital leased assets, Accumulated depreciation" at closing
A1_14_O The value of "12151 - Capital leased assets, Gross" must be > or = "12152 - Capital leased assets, Accumulated depreciation" at opening
A1_16_C The value of "12191 - Other property, plant and equipment, Gross" must be > or = "12192 - Other property, plant & equipment, Accumulated depreciation" at closing
A1_16_O The value of "12191 - Other property, plant and equipment, Gross" must be > or = "12192 - Other property, plant & equipment, Accumulated depreciation" at opening
A1_18_C The sum of "12251,12252,12253 - Loans and cash advances, Gross, Non current " must be > or = "12254 - Allowance for loans and cash advances, Non current" at closing
A1_18_O The sum of "12251,12252,12253 - Loans and cash advances, Gross, Non current " must be > or = "12254 - Allowance for loans and cash advances, Non current" at opening
A1_20_C The value of "12421 - Finite-lived intangible assets " must be > or = "12422 - Finite-lived intangible assets, Amortization" at closing
A1_20_O The value of "12421 - Finite-lived intangible assets " must be > or = "12422 - Finite-lived intangible assets, Amortization" at opening
A1_22_C The sum of "12611,12612,12613, 12620, 12690 - Accounts and other receivables, Gross, Non current " must be > or = "12614 - Allowance for accounts and other receivables, Non current" at closing
A1_22_O The sum of "12611,12612,12613, 12620, 12690 - Accounts and other receivables, Gross, Non current " must be > or = "12614 - Allowance for accounts and other receivables, Non current" at opening
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
16
ID DESCRIPTION
A2 Controls for interco analysis on Balance sheet accounts
A2_02_C 11212 - Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_02_O 11212 - Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_04_C 11230 - Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing
A2_04_O 11230 - Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening
A2_06_C "11452 - Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_06_O "11452 - Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_08_C 12212 - Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_08_O 12212 - Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_10_C 12213 - Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_10_O 12213 - Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_14_C 12252 - Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_14_O 12252 - Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_16_C 12612 - Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_16_O 12612 - Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_18_C 21112 - Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_18_O 21112 - Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_20_C 21130 - Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing
A2_20_O 21130 - Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening
A2_22_C 21252 - Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_22_O 21252 - Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_24_C 22112 - Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_24_O 22112 - Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_26_C 22242 - Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing
A2_26_O 22242 - Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening
A2_28 "31112 - Sales revenue, Intercompany": Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_30 31242 - Other operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_32 31252 - Other operating expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_34 32112 - Interest income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_36 32122 - Interest expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_38 32210 - Dividends: Sum of interco values (I_ALL) must be < or = to total amount (I_NONE) on flow F10
A2_42 32342 - Other non operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A2_44 32352 - Other non operating expense, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10
A3 Controls of breakdown analysis by flow
A3_02 Changes in "T1210 - Property, plant and equipment " collected in flows must be analyzed
A3_04 Changes in "T1220 - Financial assets, Non Current" collected in flows must be analyzed
A3_06 Changes in "T1240 - intangible assets " collected in flows must be analyzed
A3_10 Changes in "T2130 - Provisions, Non current " collected in flows must be analyzed
A3_14 Changes in "T2150 - Liabilities of disposal group" collected in flows must be analyzed
A3_16 Changes in "T2220 - Financial liabilities, Non current" collected in flows must be analyzed
A3_18 Changes in "T2230 - Provisions, Non current" collected in flows must be analyzed
A3_22 Changes in "T2400 - Stockholders' equity, including portion attributable to NCI" collected in flows must be analyzed
A3_24 Changes in "11214 - Allowance for doubtful accounts receivable, Current " collected in flows must be analyzed
A3_26 Changes in "11292 - Allowance for other receivables, Current " collected in flows must be analyzed
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
17
ID DESCRIPTION
A3_28 Changes in "11320 - Inventory valuation reserves" collected in flows must be analyzed
A3_30 Changes in "12614 - Allowance for accounts and other receivables, Non current" collected in flows must be analyzed
A3_32 Changes in "21220 - Borrowings, Current " collected in flows must be analyzed
A3_34 Changes in "21230 - Convertible bonds, Current " collected in flows must be analyzed
A3_36 Changes in "21240 - Capital lease obligations, Current" collected in flows must be analyzed
A3_38 Changes in "21251 - Other long-term debt, Current" collected in flows must be analyzed
A3_40 Changes in "21252 - Intercompany debts, Current " collected in flows must be analyzed
A3_42 Changes in "21253 - Related party debts, Current" collected in flows must be analyzed
A3_44 Changes in "21260 - Derivative instruments and hedges, Liabilities, Current" collected in flows must be analyzed
A3_46 The "F01 - Incoming" flow must balance
A3_48 The "F05 - Change in accounting policies" flow must balance
A3_50 The "F50 - Transfer" flow must balance
A3_52 31220 - Allowance for doubtful accounts and notes” should equal the sum of flows F20 / F30 on accounts 11214 11292 11454 12254 12614
A3_54 31230 - Impairment” should equal the sum of flow F25 on accounts 11420 11430 12110 12121 12131 12151 12191 12230 12240 12410 12421
A3_56 “31260 - Depreciation and amortization” should equal the sum of flow F20 on accounts 12122 12132 12152 12192 12422
A4 Controls of breakdown analysis by interco on flows
A4_02 Changes in 11452 - Intercompany loans and cash advances, Gross, Current" detailed by interco must be analysed by flow
A4_04 Changes in "12212 - Equity method investments" detailed by interco must be analysed by flow
A4_06 Changes in "12213 - Investment in subsidiaries" detailed by interco must be analysed by flow
A4_10 Changes in "12252 - Intercompany loans, Gross, Non current" detailed by interco must be analysed by flow
A4_12 Changes in "21252 - Intercompany debts, Current" detailed by interco must be analysed by flow
A4_14 Changes in "22242 - Intercompany debts, Non current" detailed by interco must be analysed by flow
A4_16 24140 - Retained earnings on flow "F06 - Dividend": Sum of interco values (I_ALL) must be < or = to total amount (I_NONE)
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
18
LIST OF INPUT FORMS
Directory Folder INPUT SCHEDULE DESCRIPTION
ACTUAL
Input forms
Balance sheet
Profit and Loss
Intercompany
Balance sheet by flow
Local reports
Statement of Financial position
Income Statement
Intercompany control report
Consistency between opening balance and previous year closing
Statement of Cash Flow
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
19
LIST OF RETRIEVAL REPORTS
Actual Financial statement and analysis reports
Description
Income Statement
Income Statement by Audit ID
Income Statement by Entity
Statement of Other Comprehensive Income
Statement of Other Comprehensive Income by Audit ID
Statement of Other Comprehensive Income by Entity
Statement of Financial Position
Statement of Financial Position by Audit ID
Statement of Financial Position by Entity
Statement of Financial Position by Flow
Statement of Financial Position by Flow and Audit ID
Statement of Cash Flows
Statement of Cash Flows by Audit ID
Statement of Cash Flows by Entity
Statement of Changes in Equity
Breakdown reports
Description
Breakdown by Entity
Breakdown by Audit ID and Interco
Control reports
Description
Data Consistency Dashboard
Opening Balance Intangibility
Assets = Liabilities by Entity
Assets = Liabilities by Audit ID
BS Income = P&L Income by Entity
BS Income = P&L Income by Audit ID
Flow Balance by Entity
Flow Balance by Audit ID
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
20
Intercompany reconciliation Local reconciliations
Description
Local reconciliation with all partners for BS accounts
Local reconciliation with all partners for P&L accounts
Local reconciliation with all partners for dividends
Local reconciliation in flows with one partner for BS accounts
Group reconciliation
Description
Group reconciliation – Total BS and P&L
Group reconciliation – BS and P&L by subtotals
Group reconciliation – Detail by P&L account
Group reconciliation – Detail by BS account
Group reconciliation – Dividend paid - received
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
22
PRESENTATION OF INPUT FORMS 1
Balance sheet
1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL – 2014.12 – E0.
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
23
Balance sheet (cont’d)
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
24
Balance sheet (cont’d)
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
25
Profit and Loss
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
26
Intercompany
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
27
Balance sheet by flow
STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX
28
Balance sheet by flow (cont’d)
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