Upload
ronnzaa
View
249
Download
7
Embed Size (px)
Citation preview
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 1/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 2/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 3/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 4/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 5/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 6/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 7/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 8/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 9/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 10/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 11/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 12/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 13/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 14/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 15/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 16/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 17/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 18/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 19/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 20/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 21/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 22/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 23/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 24/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 25/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 26/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 27/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 28/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 29/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 30/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 31/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 32/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 33/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 34/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 35/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 36/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 37/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 38/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 39/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 40/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 41/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 42/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 43/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 44/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 45/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 46/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 47/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 48/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 49/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 50/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 51/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 52/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 53/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 54/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 55/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 56/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 57/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 58/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 59/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 60/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 61/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 62/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 63/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 64/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 65/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 66/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 67/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 68/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 69/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 70/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 71/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 72/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 73/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 74/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 75/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 76/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 77/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 78/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 79/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 80/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 81/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 82/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 83/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 84/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 85/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 86/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 87/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 88/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 89/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 90/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 91/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 92/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 93/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 94/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 95/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 96/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 97/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 98/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 99/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 100/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 101/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 102/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 103/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 104/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 105/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 106/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 107/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 108/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 109/275
U
SAP
P
n
On
y
© SAP AG AC206 4-46
SAP AG 2003
Valuation of Inventory: Work in Progress (WIP)
Production order 100 pieces
Activity 10Activity 20
Activity 30Activity 40Activity 50Activity 60
Partial confirm.100 pieces
Activity 10Activity 20
Activity 30Activity 40
(2+3) DeterminingWIP final confirm.subsequent period forlocal GAAP and U.S.GAAP
Local GAAP IASSharedaccounts
WIP
Change in stockWIP
Finished products
B a
l a n c e
S h e e
t
P & L
WIP
3) 3500
Change in stockWIP
(1) DeterminingWIP on key datefor local GAAP +U.S. GAAP andproduction ordersettlement Act. 50
Act. 60
1) 15002) 1500
1) 20002) 2000
1) 15002) 1500
1) 20002) 2000
Factory activity
3) 3500
There is a production order for 100 pieces. These products are manufactured in six different operations.On the key date, there is a partial confirmation. This is because only four of the processing steps have
been completed. The product is unfinished and a corresponding balance sheet must be drawn up.
Depending on which cost items are included in the valuation, a different value approach is used herethan on the key date (posting 1).
The crucial parameter for different valuation approaches is the results analysis version.
The remaining steps are carried out in the subsequent period. The product is finished and a finalconfirmation is issued. Each of the works in progress is released (posting 2) and the new finished
product is valued at a standard price (posting 3).
Different valuations are subsequently determined and converted using inventory costing. See theoverhead for inventory costing.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 110/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 111/275
U
SAP
P
n
On
y
© SAP AG AC206 4-48
SAP AG 2003
Sales-Order-Related (Make-to-Order) Production
Local GAAP U.S. GAAPIAS
Standard method:Completed Contract (CC)
Percentage ofCompletion (POC)
Required:POC method, ...
... but only used formilestone agreement
... that is, implementationin line with activityprogress
Required:POC method, ...
... that is, implementationin line with activityprogress
Production time of at least two fiscal years
No mass production; made-to-order production based on customer orders instead
Order based on a contract for work and services (regular made-to-order production)
Parties to the contract are determined before production begins
Contractual obligation concerning performance of service and return service
Fluctuations in incoming orders mean that only a few objects are delivered one year, whereas severalmay be delivered in another year
Examples include: industrial plant construction, industrial engineering, shipbuilding
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 112/275
U
SAP
P
n
On
y
© SAP AG AC206 4-49
SAP AG 2003
Definition of Costs: IAS and U.S. GAAP
Production Material (Direct Costs)
Material Overhead Costs
Direct Labor Costs (Direct Costs)
Production Overhead Costs
Other Direct Production Costs
Based on contractual agreements, administration costs andsales costs that need to be allocated, as well as research anddevelopment costs
Costs from long-term contracts
Sales and administration costs, as well as research and development that is not specified in a contract,are not considered.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 113/275
U
SAP
P
n
On
y
© SAP AG AC206 4-50
SAP AG 2003
Definition of Revenue: IAS and U.S. GAAP
Original specified sales revenue
Increase or reduction as a result of changes tothe contract in the interim
Contractor’s settlement payments
Contractor’s special payments (falling short of the constructiontime)
Revenue from long-term contracts
Results analysis methods
Revenue-based method with profit realization
Revenue-based method without profit realization
Cost-based POC method
Quantity-based POC method
Completed contract method
The results analysis method that you choose depends on your specific business requirements.Companies usually use a variety of processing methods, and therefore they also use a number ofdifferent results analysis methods. The results analysis method contains the formula for determining theaccrual data. The percentage of completion is determined from the actual revenue to planned revenueratio. The costs of sales are calculated from the planned costs in relation to this percentage ofcompletion.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 114/275
U
SAP
P
n
On
y
© SAP AG AC206 4-51
SAP AG 2003
Example of Results Analysis
10,0006,000Costs
12,0000Revenue
PlanActual
(Assumed/estimated)
Percentage of completion 75 % Proportional revenue 12,000 x 0.75 = 9,000-> Proportional costs 10,000 x 0.75 = 7,500-> Unrealized costs 7,500 – 6,000 = 1,500
IAS Journal Entries(1) Actual costs: Expenditure for external services 6,000
(2) Proportionalrevenue
Accountsreceivable(G/L account)
for Change to assetvalue(P&L account)
9,000
(3) Provisions forunrealized costs
Expenditure for provisions 1,500
Context:
Results analysis based on the cost-based POC method produces another result in the context specifiedabove :
Cost-based means that you are using a degree of completion of 60% .
As a result, a provision does not have to be made.
The unrealized revenue is recorded by the system, for example, using the posting record:Asset value (POC) for change to asset value (POC) 7,200.00 (=> 60% of 12,000)
For more details on scenarios for results analysis, see SAP note 108663.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 115/275
U
SAP
P
n
On
y
© SAP AG AC206 4-52
SAP AG 2003
Example of Results Analysis - Revenue Approach
Local GAAP IASSharedAccounts
Vendor B a l a
n c e
S h e e
t
P & L
Receivables
9.000
Change to asset value
9.000
Expenditure
Year20XX
Local GAAP IASSharedAccounts
Customer
B a
l a n c e
S h e e
t
P & L
Receivables
12.000 9.000
Change to asset value
9.000
Revenue
12.000
Year20XX+1
6.000
6.000
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 116/275
U
SAP
P
n
On
y
© SAP AG AC206 4-53
SAP AG 2003
Current Assets – Payables and Receivables
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-sales accounting
Cash flow / diverse reports / segment
reportingConsolidation
Inventory / Valuation of Inventory
Payables (and receivables)
Financial Instruments(such as Securities)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 117/275
U
SAP
P
n
On
y
© SAP AG AC206 4-54
SAP AG 2003
Valuation of Receivables
Local GAAP US-GAAPIAS
Individual Value WriteDowns and Flat-Rate ValueWrite Downs
No flat rates in the“narrower ” sense***
Flat-rate value write downs –according to estimates
Reported using otherexpense
Stricter guidelines governflat-rate value adjustments
Statement of actual losses onreceivables in previous years
IAS actually allowsonly individual valueadjustments
Individual Value WriteDowns and Flat-Rate ValueWrite Downs
*** Flat-rate value adjustments in the narrower sense means write-down posting for or with thecomplete receivable balance.However, it is now possible to structure the receivables by due date, country of the customer and/ordunning level, for example. Write downs are still possible according to IAS as well (=> see IAS 39.64).SAP offers the program “Individual Flat-Rate Value Adjustments” for such a structuring.
Payables and receivables with a remaining term of more than one year are to be reported separately inthe balance sheet or as an appendix.
The balance sheet or an appendix of cumulated value adjustments and how they have developed overthe year are to be assessed as well.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 118/275
U
SAP
P
n
On
y
© SAP AG AC206 4-55
SAP AG 2003
Doubtful receivables
Manual postings usingspecial general ledger
Balance of thereconciliation account isnot modified
Sales tax is still not takeninto account
Irrecoverable debtsManual posting(write off the receivable)
Reduction of the receivabletaking sales tax into account
Individual Value Adjustments
1 500
C
Reconc.Posting
Allowancefordoubtfulaccounts
Customer
1100 Doubtfulreceivables
Allowance
* net,without tax (10%)
IVA for Receivables
1 500
IVA Expense
Receivables
100 000
D
550
1500* 1500
In individual value adjustments, each receivable is evaluated individually.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 119/275
U
SAP
P
n
On
y
© SAP AG AC206 4-56
SAP AG 2003
Flat-Rate Value Adjustments
Use if a single valuation is not possible due to the largenumber of individual receivables
Percentage approach
Asset-side deduction from the receivable amount
Determining flat-rates based on due dates
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 120/275
U
SAP
P
n
On
y
© SAP AG AC206 4-57
SAP AG 2003
Valuation Areas
Local GAAPValuation Areas Local GAAP
U.S. GAAP
Value Adjustment KeyVA Days Adjustment
%01 30 2,00001 60 3,000
Ctry
DEDE
Val.
LocalLocal
01 60 1,000DE US
Customer A
Acc. Manag.
Value Adjustment 01
XXXXCompany Code
Using valuation areas enables various methods to be used inparallel. The results can be stored in different accounts and ledgers.
ParallelValuation
LocalGAAP
U.S.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 121/275
U
SAP
P
n
On
y
© SAP AG AC206 4-58
SAP AG 2003
Individual Flat-Rate Value Adjustments: Example
Receivables:
30 days overdue, value adjustment 2 %
60 days overdue, value adjustment 3 %
Local GAAP:
US-GAAP:
overdue by 30 daysoverdue by 60 days
2,00010,000
60 days overdue, value adjustment 1 %
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 122/275
U
SAP
P
n
On
y
© SAP AG AC206 4-59
SAP AG 2003
Business Transactions1) Sales revenue posting2) Valuation run local GAAP (2000 x 2% = 40, 10,000 x 3% = 300)3) Valuation run US-GAAP (10,000 x 1% = 100)
Local GAAP US-GAAPShared
AccountsAdjustment Account
Receivables
Flat-rate value adjustmentto Receivables
Customer (Receivable)
B a
l a n c e
S h e e
t
P & L
Adjustment AccountReceivables
SalesFlat-rate value adjustment
to Receivables
1) 10,0001) 2,000
1) 2,0001) 10,000
Individual EWB: Payment Method
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 123/275
U
SAP
P
n
On
y
© SAP AG AC206 4-60
SAP AG 2003
Business Transactions1) Sales revenue posting2) Valuation run local GAAP (2000 x 2% = 40, 10,000 x 3% = 300)3) Valuation run US-GAAP (10,000 x 1% = 100)
Local GAAP US-GAAPShared
AccountsAdjustment Account
Receivables
Flat-rate value adjustmentto Receivables
Customer (Receivable)
B a
l a n c e
S h e e
t
P & L
Adjustment AccountReceivables
SalesFlat-rate value adjustment
to Receivables
1) 10,0001) 2,000
1) 2,0001) 10,000
Individual EWB: Payment Method II
2) 40
2) 40
2) 300
2) 300
3) 100
3) 100
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 124/275
U
SAP
P
n
On
y
© SAP AG AC206 4-61
SAP AG 2003
Local GAAP U.S. GAAPIAS
InitialMeasurement
InitialMeasurement
InitialMeasurement
Principle:Historical Rate
Principle:Historical Rate
Principle:Historical Rate
SubsequentValuation
SubsequentValuation
SubsequentValuation
Payables at a higher key-date exchange rate wherenecessary
Key-dateexchange rate
Key-dateexchange rate
Receivables at a lowerkey-date exchange ratewhere necessary
Foreign Currency Valuation
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 125/275
U
SAP
P
n
On
y
© SAP AG AC206 4-62
SAP AG 2003
Customizing
Valuation areas
Leading valuation - blank will continue to be run withSAPF181 in Profit Center Accounting !!!
Parallel valuation: CC (local law)
Parallel valuation: IA (IAS)
Valuation methods
Account determination
Currency customizing
Program run SAPF100 (TR: F.05)
Determining the difference between valuations
Using valuation areas
Valuations of open items / balances
Line item list layout
Foreign Currency Valuation: Overview
Icons:
1a) Local GAAP valuation
DEMO method (Lowest Value Principle, Exchange Rate type M) valuation area CC (GCC)
Valuation for preparation of balance sheet
Always cancellation posting
Entry for the HGB valuation in an item (CC valuation area)
1b) IAS/U.S.-GAAP valuation
DEMO method (Lowest Value Principle, Exchange Rate type M) valuation area _(blank)
Valuation for preparation of balance sheet
No reversal
Entry for the HGB valuation in an item (valuation area _) in the BSEG-BDIFF field
Subsequent debiting, balance sheet, and P&L statement (SAPF180/181) access
With incoming payments, the difference is distributed (realized and valuated)
2) IAS valuation
IAS method (always valuate, Exchange Rate type M) valuation area IA (IAS)
Valuation for preparation of balance sheet
Always reversal posting
Entry for the IAS valuation (before the BI folder is run) in an item (valuation area IA)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 126/275
U
SAP
P
n
On
y
© SAP AG AC206 4-63
SAP AG 2003
Valuation Methods: HGB (Lowest Value Principle)
Lowest value principleStrict lowest value principle
Revalue onlyReset
Always valuate
Valuation Process
Corp. Group-VendorsCorp. Group-CustomersG/L valuation group. .
Balance Valuat.
Post per line itemWrite extractDocument type SA
Exchange Rate
Debit Bal.Exch.Rate Type M
Credit Bal.Exch.Rate Type M
Use Exchange Hedging
Minimum Difference
Determine Rate Type From Account BalanceExch.Rate Type From Invoice Reference
Valuation Method DEMO
Description Valuation with exchange rate type M
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 127/275
U
SAP
P
n
On
y
© SAP AG AC206 4-64
SAP AG 2003
Valuation Methods: IAS (Key-Date Valuation)
Lowest value principleStrict lowest value principle
Revalue onlyReset
Always valuate
Valuation Process
Corp. Group-Vendor Corp. Group-CustomersG/L Valuation Grp. .
Balance Valuat.
Post per line itemWrite extractDocument type SA
Exchange Rate
Debit Bal.Exch.Rate Type M
Credit Bal.Exch.Rate Type M
Use Exchange Hedging
Minimum difference
Determine Rate Type From Account BalanceExchange Rate Type From Invoice Reference
Valuation Method IAS
Description IAS Valuation with exchange rate type M
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 128/275
U
SAP
P
n
On
y
© SAP AG AC206 4-65
SAP AG 2003
Foreign currency valuation: Receivables
Conditions:Document amount posted: For each $ 100.00 (see tablefor exchange rate)Exchange rate:1 € = 1 $ (=> exchange rate parity)
Business Transactions
105.00 Euro= € rate 0.95238Document 3 :
99.65 Euro= € rate 1.00351Document 2 :
95 Euro= € rate 1.05263Document 1 :
New as of 4.6C: Report SAPF100 now valuates both open items in foreign currency and foreigncurrency balance sheet accounts. This report replaces report RFSBEW00, which should not be usedanymore.
Define valuation methods (for example, for the lowest value principle).
Expense and revenue accounts have to be defined for exchange rate differences arising from valuation.Balance sheet adjustment accounts also need to be specified for payables and receivables accounts.
Open items are valuated at the line item level. If foreign currency balance sheet accounts are used, a balance valuation is carried out. Various valuation methods can be used.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 129/275
U
SAP
P
n
On
y
© SAP AG AC206 4-66
SAP AG 2003
FC Valuation: Account Type 1
Local GAAP SharedAccounts
Receivables Adjustment Receivables (in Local Curr.)
B a
l . S h t
P &
L
Receivables Adjustment
Loss
Business Transactions:1) Initial situation: Receivables with different exchange rates2) Valuation run local law3) Valuation run IAS/U.S. GAAP
Rate 0.95 1) 105.26Rate 0.99 1) 100.35Rate 1.05 1) 95.24
Gain Loss Gain
U.S. GAAP/IAS
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 130/275
U
SAP
P
n
On
y
© SAP AG AC206 4-67
SAP AG 2003
FC Valuation: Account Type 2
Local GAAP SharedAccounts
Receivables Adjustment Receivables (in Local Curr.)
B a
l . S h t
P &
L
Receivables Adjustment
Loss
Business Transactions:1) Initial situation: Receivables with different exchange rates2) Valuation run local law3) Valuation run IAS/U.S. GAAP
Rate 0.95 1) 105,26Rate 0.99 1) 100,35Rate 1.05 1) 95,24
Gain Loss Gain
Entry in OI
2) 4.91-2) 0.-2) 0.-
CancellationKey date +1
2) 4.91
2) 4.912) 4.91
2) 4.91
U.S. GAAP/IAS
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 131/275
U
SAP
P
n
On
y
© SAP AG AC206 4-68
SAP AG 2003
FC Valuation: Account Type 3
Local GAAP U.S. GAAP/IASSharedAccounts
Receivables Adjustment Receivables (in local cur.)
B a
l . S h t
P &
L
Receivables Adjustment
Loss
Business Transactions:1) Initial situation: Receivables with different exchange rates2) Valuation run local GAAP3) Valuation run IAS/U.S. GAAP
Rate 0.95 1) 105,26Rate 0.99 1) 100,35Rate 1.05 1) 95,24
Gain Loss Gain
Entry in OI
2) 4.91-2) 0.-2) 5.11
2) 4.91
2) 4.912) 4.91
2) 4.91
3) 4.913) 5.11
3) 5.113) 4.91
3) 5.113) 4.91
3) 4.91 3) 5.11
CancellationKey date +1
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 132/275
U
SAP
P
n
On
y
© SAP AG AC206 4-69
SAP AG 2003
Current Assets – Financial Instruments
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-sales accounting
Cash flow / diverse reports / segment
reportingConsolidation
Inventory / Valuation of Inventory
Payables (and receivables)
Financial Instruments(such as Securities)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 133/275
U
SAP
P
n
On
y
© SAP AG AC206 4-70
SAP AG 2003
Financial Instruments: Overview
Investment andBorrowing Instruments
Money Market:• Fixed-term deposits• Deposits at notice• Commercial paper • Interest rate instrument• Cash flow transaction• Facility
Securities:• Stocks• Rights to benefits• Investment certificates• Bonds• Convertible bonds• Convertible debenture stocks• Warrants
Collateral Instruments
Foreign Exchange:• Spot exchange transactions• Forward exchange transactions• Foreign exchange swaps
Derivatives:• Cap / floor • Interest rate swaps• Cross-currency interest rate swaps• OTC options (interest, currency, securities)• Futures
Financial Instruments
Money market or foreign exchange transactions lend themselves if you want to transact short-term business to bypass liquidity squeezes or to use liquidity surpluses. In the medium to long-term area,security transactions lend themselves in this context.
Derivative financial instruments are used purely to hedge interest and currency risks.
Financial instruments can be mapped in the SAP system in the Treasury and Risk Management component . The contents of Treasury and Risk Management belong to the FSCM (Financial SupplyChain Management). The SAP Easy Access menu will (unfortunately) not be usable until mySAP ERP2005 (=> ECC 6.0).
The functions of the Treasury and Risk Management are still under the Corporate FinanceManagement node in ECC 5.0.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 134/275
U
SAP
P
n
On
y
© SAP AG AC206 4-71
SAP AG 2003
Local GAAP US-GAAP/IAS
Acquisition costs as depreciation limit
Securities in long-term investments :With permanent decrease in valueobligatory write down for temporarydecrease in value election.
Securities in CA :Valid in case of decrease in value,permanent mandatory write down.
Provisions for losses from derivativetransactions
OC not necessarily maximum limit
4 holding categories (according toIAS39) :
- Held to maturityTimescale: Long term (=> due date)
-Available for saleTime scale: Medium term
-Loans and ReceivablesTimescale: More long term
- Financial instruments at fair valuethrough profit and lossTime scale: More short term
=> Classification is checked on everykey date
Financial Instruments and Their Approach in theBalance Sheet
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 135/275
U
SAP
P
n
On
y
© SAP AG AC206 4-72
SAP AG 2003
Functions of Treasury (and Risk Management)
Definition of inventorymanagement procedures,to create balance sheets invaluation areas, for example, inline with IAS and/or US-GAAP.
Hedge AccountingIAS 39 / FAS 133
Re-posting of valuation classes for APC
values between holding categories ofthe same valuation area.
Definition of multiple valuation areasto map different accountingprinciples.
You can practically define as many valuation areas as you want for each company code – the valuationarea ID is three-characters long (=> such as Area 001) and can be alphanumeric.
In practice, two to five valuation areas are common for mapping parallel financial reporting – forexample:
Local
IAS
U.S.-GAAP
Other specialties:
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 136/275
U
SAP
P
n
On
y
© SAP AG AC206 4-73
SAP AG 2003
Inventory Management
Valuation Areas: Architecture
Parallelvaluation
Rate gains
InventoryManagementValuation
Area Local
InventoryManagement
Valuation Area US-GAAP
InventoryManagement
Valuation Area IAS
Transactionmanagement
such as:stock purchasesfixed-term depositinvestment...
Contrary to previous releases, there is no longer just one operative valuation area with other parallelvaluation areas. This concept has changed as of Release 4.7 Extension 2.00.
All valuation areas are now of equal status .
The valuation 001 is indeed “distinguished” since only certain transactions can/should run there (forexample, open customer items are only created in area 001), but there are no functional limits betweenthe valuation areas and the same programs can be used in the different valuation areas, unlike before.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 137/275
U
SAP
P
n
On
y
© SAP AG AC206 4-74
SAP AG 2003
Single Position Management
1000
5500
3000
Purchase on01.02.
Purchase on01.07.
Purchase on01.12.
1000
5500
3000
Purchase on01.02.
Purchase on01.07.
Purchase on01.12.
5500
3000
LIFO FIFO Manual Assignment
3000 1000
1000
5500
3000
Purchase on01.02.
Purchase on01.07.
Purchase on01.12.
1000
A flow assumption process can be created for individual balance sheet items (securities and listedderivatives) to determine how the outgoing item is determined during a sale.
The following flow assumption processes are available:
LIFO = Last in First Out
FIFO = First in First Out
Manual assignment: The stock to be sold is determined in a dialog screen, allowing the sale to bedivided between several different individual balance sheet items
Manual assignment for zero bonds: For zero bond "old acquisitions", corresponds to manual assignmentwith the restriction that a sale can only relate to one individual balance sheet item
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 138/275
U
SAP
P
n
On
y
© SAP AG AC206 4-75
SAP AG 2003
Re-posting of valuation classes enables balance sheet itemsto be re-posted between holding categories of the same valuation
area.In this way, IAS balance sheet items, for example, that belong tothe Held to Maturity (HtM) valuation class can be re-posted to theAvailable for Sale (AfS) valuation class so that balance sheet itemscan be restructured in accordance with organizational or legalrequirements.
Re-posting of Valuation Classes
IAS
HtM AfS Loans andReceivables
The membership of the securities positions to the various international valuation areas must be checkedagain and again on the evaluation key dates and changed if required.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 139/275
U
SAP
P
n
On
y
© SAP AG AC206 4-76
SAP AG 2003
Integration in Treasury and Risk Management
TransactionManager
FI-GL Market RiskAnalyzer
Market dataBasic data forvaluations
Valuations, forexample, calculationof present value
Accounts
Cash Management
The Transaction Manager and the Market Risk Analyzer are both original Treasury and RiskManagement tools.
There are interfaces to FI and Cash Management.
Important market data such as exchange rates, interest rates or security prices are prepared with MarketData.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 140/275
U
SAP
P
n
On
y
© SAP AG AC206 4-77
SAP AG 2003
Provisions
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-sales accounting
Cash flow / diverse reports / segment
reportingConsolidation
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 141/275
U
SAP
P
n
On
y
© SAP AG AC206 4-78
SAP AG 2003
Types of Provision
Local GAAP U.S. GAAP/IAS
Obligatory approach for all debt provisions:- Uncertain payables- Imminent losses from unrealizedtransactions- Guarantees that can be made without legalobligation
Obligatory approach for exist. expenseprovisions:- Unrealized maintenance (3 months)- Clearing (12 months)
Approach election §249 for:-Unrealized maintenance 4-12months (change in 2003 ?)
- All remaining expense provisions, if certaincriteria are met
Debt provisions:- See local GAAP...
- ... Guarantees implicitly allowed,if financial obligation
Expense provisions:- Expense provisions not permitted
(incl. maintenance)
Special rules according to U.S. GAAP and
(different details) IAS for restructuringprovisions
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 142/275
U
SAP
P
n
On
y
© SAP AG AC206 4-79
SAP AG 2003
Local GAAP U.S. GAAP/IAS
Provision, if the occurrence of thecommitment cannot be excluded (i.e. it ispossible)
Expense provisions, if expenses are probable
Can the rate be estimated reasonably?Occurrence likely*?
Probable ( probability > 70 % )accrual mandatory
Reasonably possible ( reasonably 30 to 70%)no accrual, explain in notes
Unlikely ( remote < 30% )no action
* likely, probability is inUSA > approx. 70%,IAS > approx. 50%
Probability
The percentages should be regarded as approximate values. No one can say for certain whether the probability is 69 percent or 71 percent.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 143/275
U
SAP
P
n
On
y
© SAP AG AC206 4-80
SAP AG 2003
Provisions in the System
CO Controlling and its results analysis functions areavailable for the creation of provisions, for example, forunrealized costs or imminent losses.
Pension liabilities and other provisions are postedmanually.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 144/275
U
SAP
P
n
On
y
© SAP AG AC206 4-81
SAP AG 2003
Business Transactions
Creating a guarantee provision
Local GAAPIAS / U.S. GAAP
20,000 €10,000 €
Payment of a guarantee receivable
Local GAAP
IAS / U.S. GAAP 8,000 €
Resolution of the provision
Local GAAP
IAS / U.S. GAAP
12,000 €
2,000 €
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 145/275
U
SAP
P
n
On
y
© SAP AG AC206 4-82
SAP AG 2003
Accounts Overview:Provisions with Separate Accounts
Offsetting AccountU.S. GAAP/ IAS
Local GAAP IASSharedAccounts
GuaranteeProvision
GuaranteeExpense
B a
l . S h t
P &
L
Other Revenue
GuaranteeProvisionCash
Other Revenue
GuaranteeExpense
1) 20,000
Business Transactions1) Creating local GAAP provision2) Creating provision IAS/U.S. GAAP3) Payment of guarantee receivable4) Adjustment local GAAP provision5) Adjustment provision IAS/U.S. GAAP
1) 20,000
payment
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 146/275
U
SAP
P
n
On
y
© SAP AG AC206 4-83
SAP AG 2003
Accounts Overview:Provisions with Separate Accounts (2)
Offsetting AccountU.S. GAAP/ IAS
Local GAAP IASSharedAccounts
GuaranteeProvision
GuaranteeExpense
B a
l . S h t
P &
L
GuaranteeProvision
GuaranteeExpense
1) 20,000
Business Transactions1) Creating local GAAP provision2) Creating provision IAS/U.S. GAAP3) Payment of guarantee4) Adjustment local GAAP provision5) Adjustment provision IAS/U.S. GAAP
1) 20,000
payment
2) 10,000
2) 10,000
Other Revenue
Other Revenue
Cash
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 147/275
U
SAP
P
n
On
y
© SAP AG AC206 4-84
SAP AG 2003
Accounts Overview:Provisions with Separate Accounts (3)
Offsetting AccountU.S. GAAP/ IAS
Local GAAP IASSharedAccounts
GuaranteeProvision
GuaranteeExpense
B a
l . S h t
P &
L
GuaranteeProvision
GuaranteeExpense
1) 20,000
Business Transactions1) Creating local GAAP provision2) Creating provision IAS/U.S. GAAP3) Payment of guarantee4) Adjustment local GAAP provision5) Adjustment provision IAS/U.S. GAAP
1) 20,000
payment
2) 10,000
2) 10,000
3) 8,000 3) 8,000 3) 8,000
3) 8,000
Other Revenue
Other Revenue
Cash
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 148/275
U
SAP
P
n
On
y
© SAP AG AC206 4-85
SAP AG 2003
Accounts Overview:Provisions with Separate Accounts (4)
Offsetting AccountU.S. GAAP/ IAS
Local GAAP IASSharedAccounts
GuaranteeProvision
GuaranteeExpense
B a
l . S h t
P &
L
GuaranteeProvision
GuaranteeExpense
1) 20,000
Business Transactions1) Creating local GAAP provision2) Creating provision IAS/U.S. GAAP3) Payment of guarantee4) Adjustment local GAAP provision5) Adjustment provision IAS/U.S. GAAP
1) 20,000
payment
2) 10,000
2) 10,000
3) 8,000 3) 8,000 3) 8,000
3) 8,000
4) 12,000
4) 12,000
Other Revenue
Other Revenue
Cash
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 149/275
U
SAP
P
n
On
y
© SAP AG AC206 4-86
SAP AG 2003
Accounts Overview:Provisions with Separate Accounts (5)
Offsetting AccountU.S. GAAP/ IAS
Local GAAP IASSharedAccounts
GuaranteeProvision
GuaranteeExpense
B a
l . S h t
P &
L
GuaranteeProvision
GuaranteeExpense
1) 20,000
Business Transactions1) Creating local GAAP provision2) Creating provision IAS/U.S. GAAP3) Payment of guarantee4) Adjustment local GAAP provision5) Adjustment provision IAS/U.S. GAAP
1) 20,000
payment
2) 10,000
2) 10,000
3) 8,000 3) 8,000 3) 8,000
3) 8,000
4) 12,000
4) 12,000
5) 2,000
5) 2,000
Other Revenue
Other Revenue
Cash
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 150/275
U
SAP
P
n
On
y
© SAP AG AC206 4-87
SAP AG 2003
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-sales accounting
Cash flow / diverse reports / segment
reportingConsolidation
Cost-of-Sales Accounting
Local GAAP: Period accounting or cost-of-sales accounting
IAS: Period accounting or cost-of-sales accounting
U.S.-GAAP: Cost-of-sales accounting only
The distribution of cost-of-sales accounting functions requires cost center accounting or cost objectcontrolling:
Distribution of the cost elements among the corresponding cost rows, e.g., costs of sales, sales,research and development, administration
Source-related assignment
Practice in small companies – Microsoft Excel
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 151/275
U
SAP
P
n
On
y
© SAP AG AC206 4-88
SAP AG 2003
P&L according to PA
Sales
+/- Balance sheet change
Operating profit (net)
Material expenses
+ Personnel expenses
+ Depreciation
+ Other bus. expenses
= Total expenses
Total output for the period
Total costs for the periodstructured according expense type
Period Accounting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 152/275
U
SAP
P
n
On
y
© SAP AG AC206 4-89
SAP AG 2003
Sales
+ Selling expenses
+ Administration expenses
+ Research&Dev.Expenses
+ Production expenses ofThe period
Cost of Goods sold
Sales revenue for the period
Sales costs for the periodstructured according to business use
Functional area
Operating profit (net)
P&L according toCost-of-Sales Accounting
Cost-of-Sales Accounting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 153/275
U
SAP
P
n
On
y
© SAP AG AC206 4-90
SAP AG 2003
Accounts solution
Implementation in CO- Profitability segments CO-PA- Profit centers
Special ledger
Basic Options
Cost-of-Sales Accounting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 154/275
U
SAP
P
n
On
y
© SAP AG AC206 4-91
SAP AG 2003
Cost-of-Sales Accounting: Option 1
The additional dimension of the business function is shownusing the following accounts:
(1) Accounts Solution
XXXX.......
XXXX.......XXXXMat.Cons.XXXXDep.XXXXSalary
R & DSalesAdmin.Production
Disadvantages:
Chart of accounts grows considerably
Almost impossible to handle account determination
Increase in asset classes (equipment, admin, sales, and so on)
Manual postings are prone to errors
Advantages:
Report is displayed compete with accounts
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 155/275
U
SAP
P
n
On
y
© SAP AG AC206 4-92
SAP AG 2003
Profitability Analysis (CO - PA)
Consists of characteristics and value fields. Company codeis an example of a characteristic.
(2) CO
Cost-of-Sales Accounting: Option 2
Profit Center (EC – PCA)
A profit & loss statement in cost-of-sales accounting can bedisplayed in profit center accounting by profit center.
Disadvantages:
CO Basis is used for external purposes as a valuation approach
No direct reference to source document (CO-PA)
Difficult to reconcile with PA
Advantages:
An existing application in many cases, possibly with slightly different objectives
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 156/275
U
SAP
P
n
On
y
© SAP AG AC206 4-93
SAP AG 2003
(2) Special Ledger
Cost-of-Sales Accounting: Option 3
General Ledger FI-GL Cost of SalesLedger
FI-SL
10001000 Mech. Engineering
20002000 Eng.& Constr.
30003000 Vehicles
Transaction figuresby business area
G/L Account
300300 Sales
400400 Administration
500500 Research
Transaction figures byfunctional area
G/L Account
An additional ledger covers the additional informationrequirement by functional area.
Disadvantages:
Additional tool
Redundant data
Performance
Advantages:
FI data base
Additional free organizational dimension (functional area)
CO-internal postings can be tracked where necessary
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 157/275
U
SAP
P
n
On
y
© SAP AG AC206 4-94
SAP AG 2003
Derivation Options: Functional Areas
Items
40 Expense 0400 1000 1050 Bal.Sheet Acc 10-
Account Functional Area CO Object Amount
Manual EntryMaster Record of the CO Object
Master Record of the P&L Account
Substitution
Doc.
Ranking Order “Winner takes all”
If cost-of-sales accounting is activated for a company code, a functional area is determined for all P&L postings.
No functional area is determined when postings are made to balance sheet accounts, or when statisticalkey figures are entered in Controlling.
There is no link (reconciliation ledger) to FI for assessment/distribution in PCA.
To ensure consistent derivation, fields that are available for CO-internal clearing cannot be queried inthe conditions for substitution (for example, assignment). FI substitution is also triggered during CO-internal clearing, but this would lead to other results.
In CO-PA, no functional area/partner functional area is stored.
If, in CO-PA, you want to report on costs from CO by functional areas, the cost centers can be used to
assign the costs to a functional area. They can then be transferred to their own value fields in eachfunctional area (or a functional area can be entered as a free characteristic in the derivation).
For cost-of-sales accounting, production variances in sales have to be displayed. For this purpose, periodic valuation can be used with an actual costing. This ensures that the sales variance is reportedusing cost elements belonging to this actual costing.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 158/275
U
SAP
P
n
On
y
© SAP AG AC206 4-95
SAP AG 2003
Warning: A functional area could not be determinedfor this posting
Information
Dummy Postings
A substitution can be set up (if required) in order to check, in the final step, whether a functional areahas been determined. 0990 may be entered as an error or dummy functional area.
This procedure makes it easier to search for errors and simplifies reconciliation with FI.
0050 Sales revenue; sales allowance
0100 Cost of sales
0150 Period production costs (where required)
0300 Sales
0400 Administration
0500 Research and development
0600 Other revenue 0620 Other expenses
0640 Revenue from investments
0645 Revenue from investments from associated companies
0660 Revenue from other securities and borrowings
…
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 159/275
U
SAP
P
n
On
y
© SAP AG AC206 4-96
…
0665 Revenue from other securities and borrowings from associated companies
0680 Interest and similar revenue
0685 Interest and similar revenue from associated companies
0700 Depreciation of financial assets and current asset securities
0720 Interest and similar expenses
0725 Interest and similar expenses from associated companies
0740 Extraordinary revenue
0760 Extraordinary expenses
0800 Taxes from income and revenue
0820 Other taxes
0900 Accrued and allocated depreciation (balance 0) (where necessary)
0910 Accrued selections not identified with a specific period (where necessary)
0920 Non-capitalized costs from internal activities
0980 Other P&L accounts
0990 Error functional area (explain why the posting took place without a functional area)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 160/275
U
SAP
P
n
On
y
© SAP AG AC206 4-97
SAP AG 2003
Reconciliation Between CO and FI
420000
500 500
113100
500500 500
420000
500
Reconciliation Posting
Functional Area 0300
420000
420000
500
- 500 420000 + 500Re-Posting
FIFI
COCO
Functional Area 0400
Cost Center 1000 Cost Center 2000
194500ClearingFunctional Area
194500ClearingFunctional Area
2
3
31
If settlement in Controlling leads to a change in the functional area, this leads to a shift between theaffected items in the P&L statement.
These shifts between functional areas are logged in the reconciliation ledger. Reconciliation postingsare generated for FI from the reconciliation ledger.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 161/275
U
SAP
P
n
On
y
© SAP AG AC206 4-98
SAP AG 2003
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-sales accounting
Cash flow / diverse reports / segment
reportingConsolidation
Cash Flow / Diverse Reports / Segment Reporting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 162/275
U
SAP
P
n
On
y
© SAP AG AC206 4-99
SAP AG 2003
Level 1
Level 2
Level 3
Balance Sheet / Profit & Loss Statement
Structure of IAS Balance Sheet / P&L Statement
AccountsSolution
Not AssignedLIABILITIES Local GAAPAccountsASSETS
Balance Sheet
Structure IAS
CurrentAssets
EquityCapital Portion
IntangibleAssets
LTAssets
FixedAssets
FinancialAssets
SharedAccounts
IAS
Only
LocalGAAP
Only
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 163/275
U
SAP
P
n
On
y
© SAP AG AC206 4-100
SAP AG 2003
Direct methodIndirect determination
= Cashflow from businessactivity
= Cashflow from businessactivity
Customer Payments./. cash to vendors/employees+/./. other receipts and payments that arenot to be assigned to investment andfinancing activities
Annual Net Profit / Loss+ expenses not affecting cash./. revenue not affecting cash+/./. changes affecting payment in theworking capital area
+/./. cash receipts and payments from investment activities
= cashflow from investment activity
+/./. cash receipts and payments from financing activities
= cashflow from financing activity
+/./. exchange rate and other value-related influences affecting the fund
= extending cash balance
+/./. Opening cash balance
= ending cash balance
Cash Flow: Flow of Funds Analysis
Three categories:
Operations activity:Flow of capital from the usual business activity of a company, mainly from the sale and acquisition of
products or services
Investment activity:Flow of capital from the sale and acquisition of fixed assets (tangible assets and financial assets); relatesto the assets side of the balance sheet.
Financing activity:Flow of capital from the receipt and repayment of equity capital and outside capital; relates to theliability and equity side of the balance sheet
There are two ways of displaying the cashflow from business activities:
Direct method
Indirect method
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 164/275
U
SAP
P
n
On
y
© SAP AG AC206 4-101
SAP AG 2003
Cashflow Conversion
Characteristic
Characteristic
Key Figure:
800 000800 200800 300
Increase inreceivables
Increase indown payments
Sales
165 000
Actual amount
Actual amount
Actual amount
175 000
FormulaCustomer payments Total
Characteristic
Report Painter Report Writer
DrilldownReporting
BW Reporting
Query
Investment and financing processes: incoming/outgoing payments and their liquidity
IAS 7 Cashflow Statement – FAS 95 Statement of Cash Flows
Structured according to:
Sources and uses of funds
Business activity areas (activity format)
Presentation:
Direct method (figures reports)
Indirect method (reconciliation)
Determination:
Original determination (all payment processes - corresponding accounting organization)
Derivative determination (built on year-end closing - retrograde determination)
Additional items to consider:
Discontinued operations (result from business areas task)
Minority interest in income of consolidated subsidiaries
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 165/275
U
SAP
P
n
On
y
© SAP AG AC206 4-102
SAP AG 2003
Character
Character
Key figure:
Actual costsMovementtype520
089000
Formula
Key figure:
Actual costsMovementtype540
Key figure:
Actual costsMovementtype560
Creation Actual use Adjustment
Difference
IAS Provision
Local GAAPProvision
9089000
5.000
20.000
25.000
0
5.000
5.000
12.000
8.000
20.000
Diverse Reports: Provisions Report
The EC-CS movement type is used here on the individual financial statement level.
This is set up as a mandatory field in the field status group of the provision accounts.
The field status group of the posting key is set to optional entry.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 166/275
U
SAP
P
n
On
y
© SAP AG AC206 4-103
SAP AG 2003
Local GAAP U.S. GAAPIAS
Segment Reporting
Not required
• IAS 14 / FAS 131• A segment must be reported on if:
• Sales to external customers and transactions with othersegments make up 10% of total sales
-or-• Segment income makes up 10% of total sales
-or-• Segment assets that make up 10%of the total amount
• If the total of the segments that must be reported on comes to lessthan 75% of the total consolidated revenue, smaller segments
must be added until this threshold is reached.
Segment report requirements:
Segment selection according to the company's internal organizational and reporting structures; this iscalled the management approach
The internal organizational structure at SAP is characterized by divisions according to geographicalregion. Since none of these divisions dominates, the selection of operational segments corresponding toSFAS 131 by activity area used
Objective: Clearly identify the opportunities and risks in the business areas
IAS: Two segment reporting formats:
Primary segment: Comprehensive reporting obligation, usually product-oriented
Secondary segment: Restricted reporting obligation, usually based on geographic region
Segment required if sales revenue, segment result, or segment assets make up at least 10 percent of thevalue
Information on significant customers (more than 10 percent of the total revenue with U.S.-GAAP) withamount and segment but without customer name
Table presentation
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 167/275
U
SAP
P
n
On
y
© SAP AG AC206 4-104
SAP AG 2003
Accounts in FI
Profitability segmentsin CO-PA
Business areas in FI
Profit centers in EC-PCA
Segment reporting in SAP R/3 uses
Segment Reporting Options
Profit.Seg. 1
BA 1
PCPC
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 168/275
U
SAP
P
n
On
y
© SAP AG AC206 4-105
SAP AG 2003
Possible to separate revenue accounts by business area
Further separation by region is more time-consuming
Separation of expenses and balance sheet items not possible
Using accounts in FI
Accounts Option
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 169/275
U
SAP
P
n
On
y
© SAP AG AC206 4-106
SAP AG 2003
Profitability Segments in CO-PA Option
Profit.Seg. 1
ProfitabilitySegment
Reports available on revenue and sales costs of goods soldby customer and by product, as well as the values derivedfrom them, such as business area and region.
Not possible to separate other expenses or report on balancesheet accounts.
Using profitability segments in CO-PA
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 170/275
U
SAP
P
n
On
y
© SAP AG AC206 4-107
SAP AG 2003
Business area determined independently of client companycodesBusiness area is in the FI document and is accessible directly inFI during posting
Zero balance per business area is automatic using adjustmentpostings
Business area allows only single-level valuations withoutelimination of intercompany sales
Business Areas in FI Option
1000 Test Inc.
2000 Example Ltd.
2100 Example Inc.
2200 IDES Inc.
2300 Example Corp.3000 Vehicles3000 Vehicles
2000 Eng.&Constr.2000 Eng.&Constr.
1000 Mech. Eng.1000 Mech. Eng.
BA 1
No further development of the BA (SAP Note 321190)
BA shows FI valuation
Subsequent posting of BA change by CO internal postings using the reconciliation ledger
Possible creation of BA according to fields of business and further divisions by multiplying out regions
Internal P&L statement according to BA using subsequent debiting of P&L statement to split up cashdiscount and exchange rate differences is possible
Internal balance sheet according to BA using subsequently debited balance sheet for periodicdistribution of receivables, payables, taxes and the assignment of balance sheet items, work in progress,and assets is possible
Assignment of other P&L statement items or balance sheet items using manual assignment postings is possible
Clearings between BA are possible only using FI postings
BA master data can no longer be modified after posting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 171/275
U
SAP
P
n
On
y
© SAP AG AC206 4-108
SAP AG 2003
Profit Centers in CO Option
1000 Test Inc.
2000 Example Ltd.
2100 Example Inc.
2200 IDES Inc.
2300 Example Corp.
PCPC
Profit centers determined in controlling areaProfit center shows CO valuation and also internal CO documents
Zero balances per profit center not automatic at the present time
Report Painter and queries evaluate profit center according toperiod accounting and cost-of-sales accounting in a variety ofways,using the standard hierarchy and alternativehierarchies, and with elimination ofinternal business volumesif required
1 2
Internal balance sheet according to PC using subsequent debiting of the balance sheet for the periodicdistribution of receivables, payables and taxes and the assignment of balance sheet items and work in
progress possible
PC data based on CO-documents is written to a separate PCA ledger. In FI, PC cannot be accesseddirectly during posting.
Creating PCs according to lines of business, and further division by multiplying out by region and othercriteria
Internal P&L statement according to PC using subsequent posting in P&L statement to split up cashdiscount and exchange rate differences is possible
Internal balance sheet according to PC using subsequent posting on the balance sheet for the periodicdistribution of receivables, payables and taxes, and the assignment of balance sheet items and work in
progress is possible
Transfer of any P&L statement or balance sheet items to PCA using rules
Clearing between PC using assessment/distribution, as in CO
PC can be modified after the master data has been posted to: this may affect the consistency of the data
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 172/275
U
SAP
P
n
On
y
© SAP AG AC206 4-109
SAP AG 2003
Assessment Summary
Profit centers are the recommended option
Business areas are less flexible, but can be useful if zerobalances are very important and only a few segments arerequired
Accounts and profitability segments are used forseparating revenue, but not for expenses
BA 1
Profit. Seg. 1
PCPC
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 173/275
U
SAP
P
n
On
y
© SAP AG AC206 4-110
SAP AG 2003
Consolidation
AC206Balance Sheet Items and Reporting
Fixed assets
Current assets
Provisions
Cost-of-Sales Accounting
Cash flow / Diverse Reports / Segment
ReportingConsolidation
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 174/275
U
SAP
P
n
On
y
© SAP AG AC206 4-111
SAP AG 2003
Local GAAP U.S. GAAPIAS
Goodwill
Equity consolidation methodTranslation of foreign currency statements
Key Differences in Consolidation
Different financial reporting methods deal with the following issues in different ways:
Goodwill depreciation:
Local GAAP: Options: Capitalization or depreciation affecting the net income at leastone-fourth in each subsequent year or planned depreciation using useful life. Or clearing with noeffect on profit or loss with the proportions in an amount, or using a specific time frame.
US GAAP: Must be capitalized, but only unplanned depreciation after impairment test by WP.
IAS: Must be capitalized, but only unplanned depreciation after impairment test by WP. ExceptionIAS 37
Equity consolidation method:
Local GAAP: Purchase method (book value or new valuation method) and pooling of interest methodwhere required.
US GAAP: Purchase method (book value method or new valuation method) and pooling of interestmethod where required (more restrictive prerequisites)
IAS: Purchase method (book value or new valuation method) and pooling of interest method whererequired (more restrictive prerequisites).
Translation of foreign currency statements:
Local GAAP: No specific procedures available
US GAAP/IAS = Functional currency concept
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 175/275
U
SAP
P
n
On
y
© SAP AG AC206 4-112
SAP AG 2003
USA
Germany Canada
USA
Germany Canada
Version 200 = U.S. GAAPVersion 100 = IAS
ECMCTTotals database
View View Company consolidation
Versions for Separating Valuation Methods
Ledgerin Euro
Ledgerin USD
Company consolidation
ECMCTtotals database
This overhead shows the option for consolidation in the R/3 System (=> EC-CS ).
Various global parameters are available:
View: Contains one or more hierarchies of consolidation units
Version: Shows the different aspects of a view, for example, planned and actual data, local GAAP,and IAS / US GAAP valuations.
Consolidation chart of accounts: Account groups
You can use various views, versions, and consolidated charts of accounts to produce parallelconsolidated financial statements.
Manual standardizing entries in consolidation are possible at all times.
The alternative to EC-CS is the BW-based SEM-BCS.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 176/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 177/275
U
SAP
P
n
On
y
© SAP AG AC206 4-114
SAP AG 2003
Integration and Data Transfer: Periodic Extract
EC-CS consolidation
Companyconsolidation
Business areaconsolidation
Profit centerconsolidation
FILedger
Cons.Prep.Ledger
Cost-of-SalesLedger
Customer-Specific
Profit Center Ledger
SDFIFI
MM
Extract
FI doc.
COCOCO doc.
...... GLPCTGLT0 GLT3 GLFUNCT ZZZZ
The extract transfers data from the table GLT3.
In addition to the fixed FI characteristics, table GLT3 contains the movement type and the trading partner, but does not contain the functional area.
The flexible additional fields from the General Ledger are also not available.
The profit center is not included. Therefore, periodic extracts can be used for company and businessarea consolidation.
The periodic extraction interprets the structure of the balance sheet and the P&L statement in FI.
Various balance sheet structures and P&L statement structures can be transferred.
The balance sheet/P&L statement structures are stored in different versions and different consolidatedcharts of accounts.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 178/275
U
SAP
P
n
On
y
© SAP AG AC206 4-115
SAP AG 2003
Integration and Data Transfer: Rollup
EC-CS consolidation
Companyconsolidation
Business areaconsolidation
Profit centerconsolidation
FILedger
Cons.Prep.Ledger
Cost-of-SalesLedger
Customer-Specific
Profit Center Ledger
SDFIFI
MM
Rollup
FI doc.
COCOCO doc.
...... GLPCTGLT0 GLT3 GLFUNCT ZZZZ
Al t er n
a t i v e s
Rollup
Fields from any source file are assigned to items/versions in CS.
Several rollups are carried out, to map different assignments.
A cost of sales accounting display in consolidated financial statements can be mapped using a rollupfrom the cost of sales accounting ledger.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 179/275
U
SAP
P
n
On
y
© SAP AG AC206 4-116
SAP AG 2003
Integration and Data Transfer: Flexible Upload
EC-CS Consolidation
CompanyConsolidation
Business AreaConsolidation
Profit Center Consolidation
SD
FIFIMM
FI Doc.FI Doc.
COCO
CO Doc.CO Doc.
Flexible Upload
MS Excel
The data is made available in an external application, such as Microsoft Excel (this is not an unusual practice).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 180/275
U
SAP
P
n
On
y
© SAP AG AC206 4-117
SAP AG 2003
Each entity is mapped in a separate
hierarchyThe role consolidation unit isassigned to the company and thebusiness area
Process support for both entities inthe complete consolidation process
Pharmaceuticals
Chemicals
BA World
Metals
Co. US
Co. CA
World
Co. MX
Co. USCo. CACo. MX
Pharmaceuticals Chemicals Metals
Matrix Organization
World by BA
US - Chemicals
MX - Pharmaceuticals
US - Pharmaceuticals
Pharmaceuticals
Chemicals
World by Co.
Co. US
... ...Traditional Approach: Combinationcompany/business area ?consolidation unit
Legal and management units arestored in different hierarchies
Consolidation Units
CA - Chemicals Co. CA
SEM-BCS – Integration of the Legal and ManagementView
EC-CS: SEM-BCS:
Previous Situation in EC-CS:
The consolidation unit was derived from a combination of a company and an internal accountassignment object (profit center or business area) in the SAP R/3-based consolidation.
The unit is derived from the company for legal consolidation.
Both entities were stored in separate views and hierarchies and were therefore technically separatedfrom each other.
There were problems with the reconciliation of the values of both views. This was especially apparentfor the key figure calculation. “Which value do you want to use for the company?” In practice, bothvaluation approaches were often reconciled. The reconciliation process for both view is labor intensiveand is more on the group level.
SEM-BCS Options: A BW-based consolidation can work in a record with two consolidation units. As a result, the correct
valuation approach must already be agreed upon when the data is passed. With this, the definition of thecorrect valuation approach is shifted to the reported unit.
Each record (financial reporting data or consolidation record) builds upon two consolidation units andchannels them through the complete consolidation process in SEM-BCS.
Cost-accounting values can be stored in statistical items and are available for Reporting.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 181/275
U
SAP
P
n
On
y
© SAP AG AC206 4-118
SAP AG 2003
Balance Sheet Items and Reporting: Unit Summary
List the different valuation approaches of individualBalance Sheet Items and explain how they can beimplemented in SAP R/3
You are now able to:
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 182/275
U
SAP
P
n
On
y
© SAP AG AC206 4-119
Exercises
Unit: Balance Sheet Items and Reporting
Topic: Parallel Financial Reporting and Asset Accounting
At the conclusion of these exercises, you will be able to:
• Define a new (consolidated) depreciation area in the componentFI-AA
• Understand and create an entire business transaction with differentvaluation approaches/depreciation parameters (=> depreciation keyand useful life) in the different areas
Post the new area periodically to the General Ledger, or periodically post the
(consolidate) accounts of the new area. In this exercise, you will prepare and configure the component FI-AA forone (or several) parallel financial reporting run(s). In this context, youwill always assume that you have decided to use the account solution. The system settings and procedures for Exercise 4-1 are initially valid forall releases .
4-1 Exercises on Asset Accounting
4-1-1 As you are working with the account solution, you firstly need consolidatedaccounts that will be posted at a later stage. When you are creating a group
account manually, note the following: => As you already saw in the first exercise, you have decided to have yourconsolidated accounts start with a leading 8. => Use With reference in each case to make your work as easy as possible.=> The texts of the new accounts can be the same as the texts in thereferences. You will be able to tell from the account number whether theaccount is an IAS or a local account. If necessary, you can of course, enter“group”, “IAS” or a similar text in G/L account long text.=> Always use your company code GR## as the reference company code .=> You can delete the alternative account number (=> Control Data tab) fromthe new consolidated accounts.
=> You can assign the (new) P&L statement account type Y to the consolidatedP&L statement account type.=> Very important: Neither the new stock adjustment or value adjustmentaccount (that is, accounts 8 011 000 and 8 011 010) must be a reconciliationaccount (Control Data tab).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 183/275
U
SAP
P
n
On
y
© SAP AG AC206 4-120
Taking account of the points specified above, create the following sampleaccounts in your company code :
(Consolidated)Account to be
Created
Description Reference Account
8 011 000 Property, plant...... 011 000
8 011 010 VA property, pl.... 011 010
8 199 990 Clear. asset acquisition 199 990
8 210 000 Non-operating expense 210 000
8 211 100 Depreciation SA 211 100
8 825 000 Clear. fixed assetretirement
825 000
8 250 000 Gain asset retirement 250 000
8 200 000 Loss Gain 200 000
8 200 010 Losses from scrap 200 010
4-1-2
Before you do exercise 4-1-2, you require the followinginformation: In the Customizing settings for asset accounting, thechart of depreciation BW## is assigned to your company codeGR## . From now on, you will work with the chart of depreciation
BW##, which is a copy of the sample chart of depreciation forGermany (=> 1DE). Therefore, enter the chart of depreciation BW## if the system prompts you for a chart of depreciation at the start ofthe exercise.
In the Customizing settings for asset accounting, create the new depreciationarea 60 for your chart of depreciation BW## by copying the depreciationarea 01 and changing it as follows :
Depreciation area: 60 Long text : Parallel valuation GR. ## Short text : Group
Real dep. area: Indicator should be selected (from reference)
Posting in G/L: The new area will periodically post APC values to the GeneralLedger. Therefore, change the entry from 1 to 2 .Leave all other entries unchanged. Save your entries.
4-1-3 Activate the new area 60 , for example, in asset class 2100 , by removing thedeactivation indicator and selecting Enter . Change the default values so thatthe new area has a useful life of five years . As regards book valuation, theassets of this class will be depreciated over ten years.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 184/275
U
SAP
P
n
On
y
© SAP AG AC206 4-121
4-1-4 Enter the (consolidated) accounts created in Exercise 4-1-1 for your newgroup depreciation area 60.To do this, go to account determination in the Customizing settings for AssetAccounting … and select the following data:
Chart of accounts: CA##
Account determination: 20000 (=> as this is entered in class 2100) BALANCE SHEET ACCOUNTS Enter the following accounts for your new depreciation area 60 :
Acquisition costs / manufacturing costs 8 011 000
Acquisition value of offsetting account acquisition 8 199 990
Loss on sale without revenue 8 200 010
Clearing revenue from sale of assets 8 825 000
Gain on sale 8 250 000
Loss on sale 8 200 000Near the bottom: Capitalization differences/Non-operatingexpense
8 210 000
DEPRECIATION ACCOUNTS are now required . Enter the following accounts for your new depreciation area 60 :
Value adjustment account normal depreciation 8 011 010
Expenses account normal depreciation 8 211 100
Save your entries.In account determination, the local accounts of the depreciationarea 01 (=> book depreciation), which are posted in real time inAsset Accounting, are also displayed of course. For accountdetermination 20000 this would be the asset balance sheet account11 000 .
4-1-5 Now go to the application and create an asset master record in your companycode. Use the following data:
Asset class: 2100 Company code: GR ##
Number of similar assets: 1 Description (General tab) : Equipment group ## Business area (Time-dependent tab) : 9900 Caution: You cannot enter a cost center, as no link to CO has been defined foryour company code.
Before you save your master record, check that your new area 60 appears onthe on the Deprec. areas tab and that the useful life is the same as that set inyour Customizing settings.
Save your entries. Write down the asset number: ____________
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 185/275
U
SAP
P
n
On
y
© SAP AG AC206 4-122
4-1-6 Post a (non-integrated) acquisition (=> automatic offsetting entry) to yournew asset with the following data:
Document date: 14.01.current year Posting date: 14.01.current year Amount posted: 40,000 Simulate, and then post , the document.
You have used this transaction (=> ABZON ) to post the samecapitalization amount to all depreciation areas. In practice, this is thecase 95% of the time. If you wish to create different acquisition and
production costs for a purchase acquisition, you could use the “old”automatic offsetting entry (transaction ABZO) or the integratedacquisition posting (transaction F -90 ).
4-1-7 Display values for the asset in the Asset Accounting Asset Explorer . Theacquisition values in area 01 and in the new area 60 are the same: € 40,000.00in each case. The simulated annual depreciation and the simulated net bookvalue for the fiscal year should differ , however, due to the different usefullives in areas 01 and 60 :
Net book value/year end in area 01 : _______________
Net book value/year end in area 60: ________________
4-1-8 What values are in FI G/L accounts ? Check the balances of the balancesheet accounts 11 000 and 8 011 000 in your company code GR## and thecurrent fiscal year.
4-1-9 You have no doubt noticed that account 11 000 was posted in real time, andhas a balance (=> Acquisition) of € 40,000.00. No values are yet displayed in theconsolidated asset balance sheet account. This is because the segment
periodically posts the APC values to the General ledger. You must start the periodic APC values posting program RAPERB2000 (=> for example,account 8011000), to also maintain values in consolidated asset balance sheetaccounts.
Caution : The old APC values posting program RAPERB00 is nolonger in the SAP Easy Access Menu in ECC 5.0 and should not bestarted anymore (such as with SA38) – it is deprecated. It will becompletely removed from the system in ECC6.0.
The new program RAPERB2000 has the advantage that batchinput sessions are no longer created and thus a processing step iseliminated.
The current APC values posting program RAPERB2000 needs a fewcustomizing settings before it can be used. To make these settings, go to theCustomizing settings for Financial Accounting and create the new documenttype ## (=> ## corresponds to your group number). Use the document typeSA as a reference .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 186/275
U
SAP
P
n
On
y
© SAP AG AC206 4-123
Otherwise, do not change any entries for now. Select Enter and change thename of your document type from G/L account document to APC values
posting ## . Save your entries.
Then double-click to go to the detail screen for your new document type ## .
Go to the number range information . Create interval 21 as a new number
range interval for your company code GR## . Make it valid to the year after next, and have it assign document numbersfrom 2 100 000 000 to 2 199 999 999 .Extremely important: The new interval must have external numbering .Save your entries.
Go back to the detail screen for document type ## and in the input field Number range, create the new number range interval 21 (=> the interval 01should still be displayed in the reference). Save your entries.
In the Customizing settings for Asset Accounting, enter your new documenttype ## for periodic APC values postings in your company code GR## .
4-1-10 Now you can start the APC values posting program in the Asset Accountingapplication. First , start a test run and then an immediate update run in thebackground with the following data: Company code: GR## You can deactivate the List Assests and List Direct Items indicators , then youwill have a very nice results log.
The system displays a posting log. Here, you should be able to recognize thatthe system used your seven-digit consolidated accounts from accountdetermination. From the log, you can go to the simulated postings (=> duringthe test run) or to the actual document (=> during the update run).
You must start the program in the background for the update run – Use theprinter LP01 .
You can view the update run log in the job overview (transaction SM37).
4-1-11 Check the balance of the consolidated account 8 011 000 , your companycode GR##, in the current fiscal year.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 187/275
U
SAP
P
n
On
y
© SAP AG AC206 4-124
4-1-12 Post the different depreciation amounts on a group depreciation and bookdepreciation basis (and in the cost-accounting area). To do this, start thedepreciation posting program RAPOST2000 .
The program RAPOST2000 was developed for SAP R/3 Enterprise
releases. Unlike its predecessor RABUCH00 , RAPOST2000 does notcreate batch input sessions. Instead, it posts depreciation directly tothe depreciation expense and value adjustment accounts for thedifferent areas.
Start the depreciation posting program as a test run for the entire currentyear with the following data: Company code: GR##
Fiscal year: Current year Posting period: 12 Reason for posting run: Unplanned posting run Test run indicator: Activate
After you run the program, the different depreciation amounts appear in thetest run log : € 4,000.00 and € 8,000.00 appear in the areas 01 and 60 .
When you go to the simulated posting documents , you see that the systemwould post the local accounts in area 01 and the seven-digit consolidatedaccounts in the area 60. In the training system, a document is also generatedin the cost-accounting area 20.
4-1-13 Using the same parameters as in exercise 4-1-12, execute the update runimmediately in the background . Enter the printer LP01 as the output device .
4-1-14 Check the balances of your value adjustment accounts 11 010 und 8 011 010.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 188/275
U
SAP
P
n
On
y
© SAP AG AC206 4-125
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Parallel Financial Reporting and Asset Accounting
4-1 Solutions for exercises on Asset Accounting
4-1-1 As you are working with the account solution, you firstly need consolidatedaccounts that will be posted at a later stage. When you are creating a groupaccount manually, note the following: => As you already saw in the first exercise, you have decided to have yourconsolidated accounts start with a leading 8. => Use With reference in each case to make your work as easy as possible.=> The texts of the new accounts can be the same as the texts in the
references. You will be able to tell from the account number whether theaccount is an IAS or a local account. If necessary, you can of course, enter“group”, “IAS” or a similar text in G/L account long text.=> Always use your company code GR## as the reference company code .=> You can delete the alternative account number (=> Control Data tab) fromthe new consolidated accounts.=> You can assign the (new) P&L statement account type Y to the consolidatedP&L statement account type.=> Very important: Neither the new stock adjustment or value adjustmentaccount (that is, accounts 8 011 000 and 8 011 010) must be a reconciliationaccount (Control Data tab).
Taking account of the points specified above, create the following sampleaccounts in your company code :
Path: In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Master Records Individual Processing Centrally.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 189/275
U
SAP
P
n
On
y
© SAP AG AC206 4-126
(Consolidated)Account to be
Created
Description Reference Account
8 011 000 Property, plant...... 011 000
8 011 010 VA property, pl.... 011 010
8 199 990 Clear. asset acquisition 199 990
8 210 000 Non-operating expense 210 000
8 211 100 Depreciation SA 211 100
8 825 000 Clear. fixed assetretirement
825 000
8 250 000 Gain asset retirement 250 000
8 200 000 Loss Gain 200 000
8 200 010 Losses from scrap 200 010
4-1-2
Before you do exercise 4-1-2, you require the followinginformation: In the Customizing settings for asset accounting, thechart of depreciation BW## is assigned to your company codeGR## . From now on, you will work with the chart of depreciation
BW##, which is a copy of the sample chart of depreciation forGermany (=> 1DE). Therefore, enter the chart of depreciation BW## if the system prompts you for a chart of depreciation at the start of
the exercise.In the Customizing settings for asset accounting, create the new depreciationarea 60 for your chart of depreciation BW## …
In the Customizing settings for Financial Accounting, select Asset AccountingValuation Depreciation Areas Define Depreciation Areas.
In the Select Activity dialog box, choose Define Depreciation Areas.
… by copying the depreciation area 01 and changing it as follows : Depreciation area: 60 Long text : Parallel valuation GR. ## Short text : Group
Real dep. area: Indicator should be selected (from reference) Posting in G/L: The new area will periodically post APC values to the GeneralLedger. Therefore, change the entry from 1 to 2 .Leave all other entries unchanged. Save your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 190/275
U
SAP
P
n
On
y
© SAP AG AC206 4-127
4-1-3 Activate the new area 60 , for example, in asset class 2100 , by removing thedeactivation indicator and selecting Enter . Change the default values so thatthe new area has a useful life of five years . As regards book valuation, theassets of this class will be depreciated over ten years.
In the Customizing settings for Financial Accounting, select Asset Accounting
Valuation Determine Depreciation Areas in the Asset Class In the table on the right, select the class 2100.On the left of the dialog structure, double-click Depreciation areas.
4-1-4 Enter the (consolidated) accounts created in Exercise 4-1-1 for your newgroup depreciation area 60.To do this, go to account determination in the Customizing settings for AssetAccounting …
In the Customizing settings for Financial Accounting, select Asset Management Integration with the General Ledger Assign G/L Accounts
… and select the following data:
Chart of accounts: CA## Account determination: 20000 (=> as this is entered in class 2100) BALANCE SHEET ACCOUNTS
Enter the following accounts for your new depreciation area 60 :
Acquisition costs / manufacturing costs 8 011 000
Acquisition value of offsetting account acquisition 8 199 990
Loss on sale without revenue 8 200 010
Clearing revenue from sale of assets 8 825 000
Gain on sale 8 250 000
Loss on sale 8 200 000
Near the bottom: Capitalization differences/Non-operatingexpense
8 210 000
DEPRECIATION ACCOUNTS are now required . Enter the following accounts for your new depreciation area 60 :
Value adjustment account normal depreciation 8 011 010
Expenses account normal depreciation 8 211 100
Save your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 191/275
U
SAP
P
n
On
y
© SAP AG AC206 4-128
In account determination, the local accounts of the depreciationarea 01 (=> book depreciation), which are posted in real time inAsset Accounting, are also displayed of course. For accountdetermination 20000 this would be the asset balance sheet account11 000 .
4-1-5 Now go to the application and create an asset master record in your companycode.
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Asset Create Asset.
Use the following data: Asset class: 2100 Company code: GR ##
Number of similar assets: 1 Description (General tab) : Equipment group ## Business area (Time-dependent tab) : 9900 Caution: You cannot enter a cost center, as no link to CO has been defined foryour company code.
Before you save your master record, check that your new area 60 appears onthe on the Deprec. areas tab and that the useful life is the same as that set inyour Customizing settings.
Save your entries. Write down the asset number: ____________
4-1-6 Post a (non-integrated) acquisition (=> automatic offsetting entry) to yournew asset …
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Posting Acquisition External Acquisition Acquis.W/Autom.Offsetting Entry
… with the following data: Document date: 14.01.current year Posting date: 14.01.current year Amount posted: 40,000 Simulate, and then post , the document.
You have used this transaction (=> ABZON ) to post the samecapitalization amount to all depreciation areas. In practice, this is the
case 95% of the time. If you wish to create different acquisition and production costs for a purchase acquisition, you could use the “old”automatic offsetting entry (transaction ABZO) or the integratedacquisition posting (transaction F -90 ).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 192/275
U
SAP
P
n
On
y
© SAP AG AC206 4-129
4-1-7 Display values for the asset in the Asset Accounting Asset Explorer .
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Asset Display Asset Explorer.
The acquisition values in area 01 and in the new area 60 are the same: €40,000.00 in each case. The simulated annual depreciation and thesimulated net book value for the fiscal year should differ , however, due tothe different useful lives in areas 01 and 60 :
Net book value/year end in area 01 : 36,000 €
Net book value/year end in area 60 : 3,000- €
4-1-8 What values are in FI G/L accounts ? Check the balances of the balancesheet accounts 11 000 and 8 011 000 in your company code GR## and thecurrent fiscal year.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Account Display Balances.
4-1-9 You have no doubt noticed that account 11 000 was posted in real time, andhas a balance (=> Acquisition) of € 40,000.00. No values are yet displayed inthe consolidated asset balance sheet account. This is because the segment
periodically posts the APC values to the General ledger. You must start the periodic APC values posting program RAPERB2000 (=> for example,account 8011000), to also maintain values in consolidated asset balance sheetaccounts .
Caution : The old APC values posting program RAPERB00 is nolonger in the SAP Easy Access Menu in ECC 5.0 and should not bestarted anymore (such as with SA38) – it is deprecated. It will becompletely removed from the system in ECC6.0.
The new program RAPERB2000 has the advantage that batchinput sessions are no longer created and thus a processing step iseliminated.
The current APC values posting program RAPERB2000 needs a fewcustomizing settings before it can be used. To make these settings, go to theCustomizing settings for Financial Accounting and create the new documenttype ## (=> ## corresponds to your group number).
In the Customizing settings for Financial Accounting, select Financial AccountingGlobal Settings Document Document Header Define Document Types.
Use the document type SA as a reference .Otherwise, do not change any entries for now. Select Enter and change thename of your document type from G/L account document to APC values
posting ## . Save your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 193/275
U
SAP
P
n
On
y
© SAP AG AC206 4-130
Then double-click to go to the detail screen for your new document type ## .
In the Customizing settings for Financial Accounting, select Financial AccountingGlobal Settings Document Document Header Define Document Types.
Go to the number range information . Create interval 21 as a new numberrange interval for your company code GR## .
Make it valid to the year after next, and have it assign document numbersfrom 2 100 000 000 to 2 199 999 999 .Extremely important: The new interval must have external numbering .Save your entries.
Go back to the detail screen for document type ## and in the input field Number range, create the new number range interval 21 (=> the interval 01should still be displayed in the reference). Save your entries.
In the Customizing settings for Asset Accounting, enter your new documenttype ## for periodic APC values postings in your company code GR## .
In the Customizing settings for Financial Accounting, select Asset Accounting Integration with the General Ledger Post APC Values Periodically to theGeneral Ledger Specify Document type for Periodic Posting of Asset Values.
4-1-10 Now you can start the APC values posting program in the Asset Accountingapplication.
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Periodic Processing APC Values Posting.
First , start a test run and then an immediate update run in the background with the following data:
Company code: GR## You can deactivate the List Assests and List Direct Items indicators, then youwill have a very nice results log.
The system displays a posting log. Here, you should be able to recognize thatthe system used your seven-digit consolidated accounts from accountdetermination. From the log, you can go to the simulated postings (=> duringthe test run) or to the actual document (=> during the update run).
Just select the displayed document number (=> 21000...).
You must start the program in the background for the update run – Use theprinter LP01 .
You can view the update run log in the job overview (transaction SM37).
To view the job overview via the Menu: System Services Jobs Job Overview
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 194/275
U
SAP
P
n
On
y
© SAP AG AC206 4-131
4-1-11 Check the balance of the consolidated account 8 011 000 , your companycode GR##, in the current fiscal year.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Account Display Balances.
4-1-12 Post the different depreciation amounts on a group depreciation and bookdepreciation basis (and in the cost-accounting area). To do this, start thedepreciation posting program RAPOST2000 .
The program RAPOST2000 was developed for SAP R/3 Enterprisereleases. Unlike its predecessor RABUCH00 , RAPOST2000 does notcreate batch input sessions. Instead, it posts depreciation directly tothe depreciation expense and value adjustment accounts for thedifferent areas.
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Periodic Processing Depreciation Run Execute.
Start the depreciation posting program as a test run for the entire currentyear with the following data: Company code: GR##
Fiscal year: Current year Posting period: 12 Reason for posting run: Unplanned posting run
Test run indicator: Activate After you run the program, the different depreciation amounts appear in thetest run log : € 4,000.00 and € 8,000.00 appear in the areas 01 and 60 .
When you go to the simulated posting documents , you see that the systemwould post the local accounts in area 01 and the seven-digit consolidatedaccounts in the area 60. In the training system, a document is also generatedin the cost-accounting area 20.
4-1-13 Using the same parameters as in exercise 4-1-12, execute the update runimmediately in the background . Enter the printer LP01 as the output device.
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Periodic Processing Depreciation Run Execute.
4-1-14 Check the balances of your value adjustment accounts 11 010 und 8 011 010.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Account Display Balances.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 195/275
U
SAP
P
n
On
y
© SAP AG AC206 4-132
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 196/275
U
SAP
P
n
On
y
© SAP AG AC206 4-133
Exercises
Unit: Balance Sheet Items and Reporting
Topic: Parallel Financial Reporting and Asset Accounting
At the conclusion of these exercises, you will be able to:
• Directly post a periodically posting area (for example, a segment) tothe General Ledger
Caution: The following (short) Exercise 4-2 follows directly on from Exercise 4-1.
4-2 Setting “direct posting” and checking the settings by posting an asset retirement.
As of SAP R/3 Enterprise releases, you can control a periodicallyposting area so that a “direct” document is posted for eachmovement . Do not confuse this posting with the real-posting in area01 . The direct document is also generated for the real-timedocument.
The system configuration for this is very easy and fast.
4-2-1 If you want to use the direct posting function , you must simply change theposting configuration settings of your new Area 60 again . To do this, openthe definition of the depreciation areas in the Customizing settings forAsset Accounting and change the entry for Area 60 in the Posting in G/Lcolumn from 2 (=> area posts APC values and depreciation) to 4 (=> Area
posts APC values directly and depreciation).
4-2-2 Carry out an unintegrated fixed asset retirement for your Equipment group## – that is, an asset sale without customer . You receive € 35,000.00 for theasset (net). Enter the following data in the posting mask:Company code: GR ##
Asset: Asset number from exercise 4-1-5 Document date: 28.12.Current year Posting date: 28.12.Current year
Asset value date: 28.12.Current year Specifications for revenue: Manual value of 35,000.00
Simulate the retirement document. The system displays the accounts ofdepreciation area 01. In book depreciation, you must have incurred a loss as aresult of the sale as the person purchasing the asset pays less than the asset isworth from an accounting viewpoint at the end of the year. Save your data andwrite down the FI document number: ______________________This is the number of the real-time document.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 197/275
U
SAP
P
n
On
y
© SAP AG AC206 4-134
4-2-3 You would now like to view the document that was directly posted fordepreciation area 60 because it should show a gain. To do this, start theAPC values posting program RAPERB2000 in Asset Accounting periodic
processing.
On the initial screen of RAPERB2000 , maintain the following data:
Company code: GR ## List assets indicator: Select List Direct Items : Select – these are the items you would like to viewTest Run indicator: Select
Run the program . In the results log , a reference number is displayed in oneof the columns (to the right). Select this: A dialog box appears, displaying anaccounting document . This is the directly posted document. The FIdocument number should be the number of the document from Exercise 4-2-2 + 1 .When you select it by double-clicking, the consolidated account numbersfrom account assignment should be displayed in the posting lines of thedocument and you should recognize that a gain has been entered.
If a reference document was not generated and is not displayed,check that you have removed the reconciliation indicator in yourconsolidated asset balance sheet account 8 011 000. If you forgot toremove this indicator, you can subsequently post the consolidatedvalues in an update run of RAPERB2000 .
4-2-4 You can open the direct document with ECC 5.0 from the Asset Explorer aswell: Just double-click on the retirement transaction in Area 60 .If you do the same thing in Area 01, the system will jump to the real-timedocument.
4-2-5 Now, check the balances of accounts 11 000 and 8 011 000 again , and seewhether the retirement is displayed (in the amount of € 40,000) in period 12.This should be the case, without having to start the periodic APC valuesposting program . In other words, by creating the retirement, you havefulfilled both accounting principles in one step.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 198/275
U
SAP
P
n
On
y
© SAP AG AC206 4-135
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Parallel Financial Reporting and Asset Accounting
Caution: The following (short) Exercise 4-2 follows directly on from Exercise 4-1.
4-2 Setting “direct posting” and checking the settings by posting an asset retirement.
As of SAP R/3 Enterprise releases, you can control a periodicallyposting area so that a “direct” document is posted for eachmovement . Do not confuse this posting with the real-posting in area01 . The direct document is also generated for the real-timedocument.The system configuration for this is very easy and fast.
4-2-1 If you want to use the “direct posting” function , you must simply change theconfiguration settings of your new Area 60 again . To do this, open thedefinition of the depreciation areas in the Customizing settings for AssetAccounting and change the entry for Area 60 in the Posting in G/L column from 2 (=> area posts APC values and depreciation) to 4 (=> Area posts APCvalues directly and depreciation).
In Asset Accounting Customizing settings, select Valuation Depreciation Areas
Define Depreciation Areas. 4-2-2 Carry out an unintegrated fixed asset retirement for your Equipment group
## – that is, an asset sale without customer . You receive € 35,000.00 for theasset (net).
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Posting Retirement Retirement with Revenue Asset Sale WithoutCustomer.
Enter the following data in the posting mask:Company code: GR ##
Asset: Asset number from exercise 4-1-5 Document date: 28.12.Current year Posting date: 28.12.Current year Asset value date: 28.12.Current year Specifications for revenue: Manual value of 35,000.00
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 199/275
U
SAP
P
n
On
y
© SAP AG AC206 4-136
Simulate the retirement document. The system displays the accounts ofdepreciation area 01. In book depreciation, you must have incurred a loss as aresult of the sale as the person purchasing the asset pays less than the asset isworth from an accounting viewpoint at the end of the year. Save your data andwrite down the FI document number: ______________________This is the number of the real-time document.
4-2-3 You would now like to view the document that was directly posted fordepreciation area 60 because it should show a gain. To do this, start theAPC values posting program RAPERB2000 in Asset Accounting periodic
processing.
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Periodic Processing APC Values Posting.
On the initial screen of RAPERB2000 , maintain the following data: Company code: GR ##
List assets indicator: Select List Direct Items : Select – these are the items you would like to viewTest Run indicator: Select
Run the program . In the results log , a reference number is displayed in oneof the columns (to the right). Select this: A dialog box appears, displaying anaccounting document . This is the directly posted document. The FIdocument number should be the number of the document from Exercise 4-2-2 + 1 .When you select it by double-clicking, the consolidated account numbersfrom account assignment should be displayed in the posting lines of the
document and you should recognize that a gain has been entered.
If a reference document was not generated and is not displayed,check that you have removed the reconciliation indicator in yourconsolidated asset balance sheet account 8 011 000. If you forgot toremove this indicator, you can subsequently post the consolidatedvalues in an update run of RAPERB2000 .
4-2-4 You can open the direct document with ECC 5.0 from the Asset Explorer aswell: Just double-click on the retirement transaction in Area 60 .
In the SAP Easy Access menu, select Accounting Financial Accounting Fixed Assets Asset Display Asset Explorer.
If you do the same thing in Area 01, the system will jump to the real-timedocument.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 200/275
U
SAP
P
n
On
y
© SAP AG AC206 4-137
4-2-5 Now, check the balances of accounts 11 000 and 8 011 000 again , and seewhether the retirement is displayed (in the amount of € 40,000) in period 12.This should be the case, without having to start the periodic APC values
posting program. In other works, by creating the retirement, you have fulfilled both accounting principles in one step.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Account Display Balances.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 201/275
U
SAP
P
n
On
y
© SAP AG AC206 4-138
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 202/275
U
SAP
P
n
On
y
© SAP AG AC206 4-139
Exercises
Unit: Balance Sheet Items and Reporting
Topic: Settlement of an Investment Measure
At the conclusion of these exercises, you will be able to:
• Debit an investment measure and credit/settle it “externally” in AssetAccounting. It is crucial that you learn how to map different valuationapproaches in the asset (under construction). This exercise willdemonstrate the integration options between the componentsControlling (CO), Asset Accounting (FI-AA) and InvestmentManagement (IM).
Exercise scenario:
In this exercise you will create an asset as an internal activity . A fewemployees in the assembly department will put together a shelf for thewarehouse .The entire procedure will be processed using an investment order. The individual components (parts, construction and other materials)required are obtained from a supplier, for whom you will create aninvoice and enter an account assignment in the order.You also want to take account of the employee’s workingtime /activity during the subsequent capitalization of the asset.The Controlling department will also debit the shelf with an overheadrate.
During the settlement of the investment order, that is, during thecapitalization of the asset (under construction), the minimumapproach will be adopted from a book-/group-depreciation point ofview. This means that the overhead costs will not be capitalized from a
book depreciation point of view (=> election), but must be capitalizedfrom a group depreciation point of view.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 203/275
U
SAP
P
n
On
y
© SAP AG AC206 4-140
4-3 Exercise on handling an investment measure
Caution: All groups will carry out the following exercise usingcompany code 1000 , as the company codes GR## have noControlling functions / CO integration. This also means that thechart of depreciation 1DE must be used as this is assigned tocompany code 1000. The controlling area is 1000 .
4-3-1 Have you read through the scenario for this exercise? This is important, inorder that you understand how this exercise is laid out.
Caution: As all groups are working with company code 1000 in the exercisescenario, you must first ensure that you are working with the chart ofdepreciation 1DE :In the command field, call transaction OAPL and enter 1DE in the Chart of
Depreciation Selection dialog box. Confirm your entries.
A capitalization key is required, to record different valuationapproaches/capitalization values (at a later stage) in different depreciationareas of an AuC, when settling an investment measure. This must be defined inseveral steps in the Customizing settings for Investment Management.
First, check whether at least the capitalization versions book depreciation (=>capitalization version 1) and group depreciation (=> capitalization version 3)are defined for chart of depreciation 1DE. You must make this setting , asthese versions are automatically created by the system.
You must then assign these capitalization versions to the correspondingdepreciation areas (of the chart of depreciation 1DE). As all groups use thesame chart of depreciation , this assignment should already have beenmade . Check that the following assignments have been made:=> Book depreciation area (=> area 01) is assigned the capitalization version1 => Group depreciation area (=> area 30) is assigned the capitalizationversion 3 .You do not need to make any assignment for the other areas (=> areas 10 and15), as they play no role in this context.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 204/275
U
SAP
P
n
On
y
© SAP AG AC206 4-141
4-3-2 You will now define the actual capitalization key and record the capitalization percentages. In the corresponding transaction, create the capitalization key Z## called Capitalization key group ##.
Define the capitalization percentages for company code 1000 and yourcapitalization key Z## so that the overhead cost elements
655 000 to 655 999 are not activated in book depreciation.Enter the cost elements so that they are right justified. Apply this definition asof January of the current year.
Caution: In the capitalization key, enter all fields, particularly thosenot used for selection (=> the fields Origin , Cost center , Activitytype ), generically that is, with a “+”. (=> For more information, seeSAP note 46697).
Can you do this without any help? Try it.
To double-check, compare your entry with this data and change anyvariances. Otherwise, the settlement will not work as desired: Company code: 1000Capitalization key: Z##Capitalization version: 1Cost element: 0000655+++ or ++++655+++ (the plus sign represents the[generic] placeholder for any digit).Origin: ++++Cost Center: ++++++++++
Activity Type: ++++++Valid from Period: Period 01 current year (=> for example: 001.2004) Required Capitalization Percentage: 0/No entry
Save the new table row.
Caution: Do not assign the new capitalization key to an asset classin Customizing as all groups will use the same asset class. You canalso assign the key to the AuC at a later stage in the application.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 205/275
U
SAP
P
n
On
y
© SAP AG AC206 4-142
4-3-3 Create an investment order with the following data in the IM (or CO)application :Order type: IM01 (=> controlling area 1000) Short text: Shelf for warehouse group ##
All of the assignments (for example, the company code and business area) are
taken from a reference order that is assigned to the order type in Customizing.The order also has an investment profile. This is located on the Investments tab.
This profile (=> 000003) ensures that an asset under construction isautomatically created in the background for your order.
Go from the order to this AuC and record the capitalization key Z## that youdefined previously in the exercise.
Outlook : At a later stage during settlement, the AuC will be thedefault recipient, that is, the recipient that will be used if nothing else
was defined.
In order that you can carry out an overhead costing for the order at a laterstage, go to the Period-End Closing tab and enter the overhead structure
AC206 in the Costing sheet input field .
Save the order and write down:
The order number: __________________
The asset number of the AuC: _____________
4-3-4 Create/post the invoice for the shelf components in accounts payableincluding account assignment of the investment order, and using thefollowing data: Company Code: 1000 Vendor: 1000
Invoice Date: 03rd of the current month Posting Date: 04th of the current month Amount: € 23,200.00 Calculate Tax I ndicator: Select Tax key: VN Text: Shelf components gr. ##
Maintain the following data for the debit item of the posting:G/L Account column : 415 000 (Costs external procurement)
Amount in Doc. Curr. column : * (or 23,200)Order column: Order number from exercise 4-3-3
Simulate and save your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 206/275
U
SAP
P
n
On
y
© SAP AG AC206 4-143
4-3-5 Staff in the assembly department (=> cost center 4210 ) need a total of 300hours to put up the shelves. Enter the account assignment for this activity inyour investment order in the corresponding transaction in Controlling. Usethe activity type 1421 (=> labor hours), and the following additional data:Sender Cost Center: 4210
Document and Posting Date: 25th of the current monthScreen Variant: Order (=> 02SAP)Input Type: Individual Type Text: Assembly of a shelf group ##
The sender (=> cost center), the activity type , the recipient (=> investmentorder) and the total quantity of hours to be posted are specified in theexercises.
Confirm your entries and find out:The price used (in this case, the total price per hour: ___________The cost element used to debit the order: ___________
Save the document.
4-3-6 In a suitable standard report (for example, a actual/plan/variance report),view the actual debit for your order.
Debits with the cost elements 415000 and 619000 should appear.
4-3-7 Use an overhead costing to calculate a material overhead for your investmentorder.
Recap: You defined costing sheet AC206 in the master data for your order.Are you sure that you have entered the data or would you like to double-checkyour order master data?The calculation procedure ensures that a specific percentage overhead isapplied to the material costs (=> shelf components).
If you like, you can try to determine the overhead percentage before theoverhead calculation is actually carried out.What is the percentage?: ________ %
In the CO (or IM) application, carry out overhead calculation for yourinvestment order. Use the following data: Order: Your order number from Exercise 4-3-3
Period: Current period Fiscal year: Current year
You can carry out a test run first (with dialog display) and then implement anupdate run.
4-3-8 In reporting , check whether the overhead with the cost category 655100 hasarrived in the order. See Exercise 4-3-6 as well.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 207/275
U
SAP
P
n
On
y
© SAP AG AC206 4-144
4-3-9 The shelf has now been assembled, and can be settled at month’s end.
Caution: In practice, the values must land on an asset of the assetclass Fixtures and fittings , in which you have written offdepreciation over the useful life. This is carried out in a finalsettlement.
In this exercise , however, we will only see the preliminary settlement of themeasure on the AuC. However, this is enough, as you only want to establishthat different valuation approaches can be posted in different depreciationareas. As you can see, this is indeed the case.
Now, carry out (preliminary) settlement for the investment order . Start thecorresponding transaction with the following data:Order: Your order number from Exercise 4-3-3Settlement Period: Current period
Fiscal Year: Current year
Processing Type : AutomaticHere too you can carry out a test run before an update run.
Note the following:
Caution: In the detail list, you see that all debits of the order on theasset under construction appear to be settled . This is the casealthough you have not defined a settlement rule for the order. Thismeans that the AuC that is automatically created is the defaultrecipient for the settlement.
What about the overhead rate? Is this now also capitalized inbook depreciation? Was the capitalization key not used? Thisappears to be the case. However, as you still see the CO view insettlement, and this only displays that the measure (the order) wascompletely settled, this is satisfactory for the time being.
4-3-10 The best way of viewing the actual capitalization amount of the AuC foreach depreciation area is to use the Asset Explorer. Call the correspondingAsset Accounting transaction for the asset under construction.
If you have used the amounts specified in the exercises, the AuC in area 01should have a capitalization amount of € 35,000.00 and a capitalization amountof € 39,000.00 in area 30.
Display the capitalization accounting document and try to explain the accountsused by the system. You can go directly from the Asset Explorer to thedocument.
4-3-11 As described in Exercise 4-3-9, after settlement, a credit posting is alwaysmade for the entire amount of the order in your example. Display this in COreporting – the balance of the order should be zero in the actual/plan/variancereport.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 208/275
U
SAP
P
n
On
y
© SAP AG AC206 4-145
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Settlement of an Investment Measure
4-3 Solution for the exercise on handling an investment measure
Caution: All groups will carry out the following exercise usingcompany code 1000 , as the company codes GR## have noControlling functions / CO integration. This also means that thechart of depreciation 1DE must be used as this is assigned tocompany code 1000. The controlling area is 1000 .
4-3-1 Have you read through the scenario for this exercise? This is important, inorder that you understand how this exercise is laid out.
The exercise scenario is described on the first page of exercise 4-3.
Caution: As all groups are working with company code 1000 in the exercisescenario, you must first ensure that you are working with the chart ofdepreciation 1DE :In the command field, call transaction OAPL and enter 1DE in the Chart of
Depreciation Selection dialog box. Confirm your entries.
The command field is the input field on the top left of the R/3 screen. Enter /noaplin this field and confirm your entries.
A capitalization key is required, to record different valuationapproaches/capitalization values (at a later stage) in different depreciationareas of an AuC, when settling an investment measure. This must be defined inseveral steps in the Customizing settings for Investment Management.
First, check whether at least the capitalization versions book depreciation (=>capitalization version 1) and group depreciation (=> capitalization version 3)are defined for chart of depreciation 1DE.
In the Customizing settings for Investment Management, select Internal Orders as Investment Measures Capitalization Values per Depreciation Area DefineCapitalization Versions
In the Choose Activity dialog box, select Define Capitalization Versions. You must make this setting , as these versions are automatically created bythe system.
You must then assign these capitalization versions to the correspondingdepreciation areas (of the chart of depreciation 1DE). As all groups use thesame chart of depreciation , this assignment should already have beenmade . Check that the following assignments have been made :
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 209/275
U
SAP
P
n
On
y
© SAP AG AC206 4-146
In the Customizing settings for Investment Management, select Internal Orders as Investment Measures Capitalization Values per Depreciation Area DefineCapitalization Versions.
In the Choose Activity dialog box, select Assign Capitalization Version to Depreciation Area.
=> Book depreciation area (=> area 01) is assigned the capitalization version1 => Group depreciation area (=> area 30) is assigned the capitalizationversion 3 .You do not need to make any assignment for the other areas (=> areas 10 and15), as they play no role in this context.
4-3-2 You will now define the actual capitalization key and record the capitalization percentages. In the corresponding transaction, create the capitalization key Z## called Capitalization key group ##.
In the Customizing settings for Investment Management, select Internal Orders as Investment Measures Capitalization Values per Depreciation Area MaintainCapitalization Keys.
In the Choose Activity dialog box, select Create Capitalization Key.
Define the capitalization percentages for company code 1000 and yourcapitalization key Z## so that the overhead cost elements655 000 to 655 999 are not activated in book depreciation. Enter the costelements so that they are right justified. Apply this definition as of January ofthe current year.
In the Customizing settings for Investment Management, select Internal Orders as
Investment Measures Capitalization Values per Depreciation Area MaintainCapitalization Keys.
In the Choose Activity dialog box, select Define Capitalization Percentages.
Caution: In the capitalization key, enter all fields, particularly thosenot used for selection (=> the fields Origin , Cost center , Activitytype ), generically that is, with a “+”. (=> For more information, seeSAP note 46697).
Can you do this without any help? Try it.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 210/275
U
SAP
P
n
On
y
© SAP AG AC206 4-147
Select New Entries and enter the following data in the new line:
Company code: 1000Capitalization Key: Z##Capitalization Version: 1Cost Element: 0000655+++ or ++++655+++ (the plus stands for a [generic]
placeholder for any digit)Origin: ++++Cost Center: ++++++++++
Activity Type: ++++++Valid from Period: Period 01 current year (=> for example: 001.2004)
Required Capitalization Percentage: 0/No entry
Save the new table row.
Caution: Do not assign the new capitalization key to an asset classin Customizing as all groups will use the same asset class. You can
also assign the key to the AuC at a later stage in the application.
4-3-3 Create an investment order in the IM (or CO) application.
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Master Data Order Manager.
Use the following data: Order type: IM01 (=> Controlling area 1000)Short text: Shelf for warehouse gr. ##
All of the assignments (for example, the company code and business area) aretaken from a reference order that is assigned to the order type in Customizing.The order also has an investment profile. This is located on the Investments tab.
This profile (=> 000003) ensures that an asset under construction isautomatically created in the background for your order.
Go from the order to this AuC and record the capitalization key Z## that youdefined previously in the exercise.
Stay in the Order Manager and from the menu, select Extras Asset underConstruction.
Outlook : At a later stage during settlement, the AuC will be thedefault recipient, that is, the recipient that will be used if nothing elsewas defined.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 211/275
U
SAP
P
n
On
y
© SAP AG AC206 4-148
In order that you can carry out an overhead costing for the order at a laterstage, go to the Period-End Closing tab and enter the overhead structure
AC206 in the Costing sheet input field .
Save the order and write down:
The order number: __________________
The asset number of the AuC: _____________
4-3-4 Create/post the invoice for the shelf components in accounts payable…
In the SAP Easy Access menu, select Accounting Financial AccountingVendors Document Entry Invoice.
… including account assignment of the investment order, and using thefollowing data: Company Code: 1000 Vendor: 1000
Invoice Date: 03rd of the current month Posting Date: 04th of the current month Amount: € 23,200.00 Calculate Tax Indicator: Select Tax key: VN Text: Shelf components gr. ##
Maintain the following data for the debit item of the posting:G/L Account column : 415 000 (Costs external procurement)
Amount in Doc. Curr. column : * (or 23,200)Order column: Order number from exercise 4-3-3
Simulate and save your entries.
4-3-5 Staff in the assembly department (=> cost center 4210 ) need a total of 300hours to put up the shelves. Enter the account assignment for this activity i nyour investment order in the corresponding transaction in Controlling.
In the SAP Easy Access menu, select Controlling Internal Orders Actual Postings Activity Allocation Enter
Use the activity type 1421 (=> labor hours), and the following additionaldata:Sender Cost Center: 4210
Document and Posting Date: 25th of the current monthScreen Variant: Order (=> 02SAP)Input Type: Individual Type Text: Assembly of a shelf group ##
The sender (=> cost center), the activity type , the recipient (=> investmentorder) and the total quantity of hours to be posted are specified in theexercises.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 212/275
U
SAP
P
n
On
y
© SAP AG AC206 4-149
Confirm your entries and find out:The price used (in this case, the total price per hour: ___________
Answer: A price of 50.00 is used
The cost element used to debit the order: ___________
Answer: The debit cost element is 619000. Save the document.
4-3-6 In a suitable standard report (for example, a actual/plan/variance report),view the actual debit for your order.
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Information System Reports for InternalOrders Plan/Actual Comparisons Orders: Actual/Plan/Variance
Enter the following data on the entry screen:
Field Name ValueControlling Area 1000
Fiscal year Current year
From Period Current period
To Period Current period
Plan Version 0
Or Value(s) Your order number
Debits with the cost elements 415000 and 619000 should appear.
4-3-7 Use an overhead costing to calculate a material overhead for your investmentorder.
Recap: You defined costing sheet AC206 in the master data for your order.Are you sure that you have entered the data or would you like to double-checkyour order master data?
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Master Data Order Manager.
The calculation procedure ensures that a specific percentage overhead is
applied to the material costs (=> shelf components).If you like, you can try to determine the overhead percentage before theoverhead calculation is actually carried out.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 213/275
U
SAP
P
n
On
y
© SAP AG AC206 4-150
In the Customizing settings for Controlling, select Internal Orders Actual Postings Overhead Rates Maintain Calculation Procedures.
In the right table, select the calculation procedure AC206. Double-click the Costing sheet folder in the dialog structure on the left. In the table on the right, select row 20.
In the dialog structure on the left, double-click the Overhead folder. What is the percentage?: ________ %
Answer: 20 %
In the CO (or IM) application, carry out overhead calculation for yourinvestment order.
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Period-End Closing Single FunctionsOverhead Rates Actuals: Individual Processing.
Use the following data:Order: Your order number from Exercise 4-3-3
Period: Current period Fiscal year: Current yearYou can carry out a test run first (with dialog display) and then implement anupdate run.
4-3-8 In reporting , check whether the overhead with the cost category 655100 hasarrived in the order. See Exercise 4-3-6 as well.
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Information System Reports for InternalOrders Plan/Actual Comparisons Orders: Actual/Plan/Variance
Enter the following data on the entry screen:
Field Name Value
Controlling Area 1000
Fiscal year Current year
From Period Current period
To Period Current period
Plan Version 0
Or Value(s) Your order number
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 214/275
U
SAP
P
n
On
y
© SAP AG AC206 4-151
4-3-9 The shelf has now been assembled, and can be settled at month’s end.
Caution: In practice, the values must land on an asset of the assetclass Fixtures and fittings , in which you have written offdepreciation over the useful life. This is carried out in a finalsettlement.
In this exercise , however, we will only see the preliminary settlement of themeasure on the AuC. However, this is enough, as you only want to establishthat different valuation approaches can be posted in different depreciationareas. As you can see, this is indeed the case.
Now, carry out (preliminary) settlement for the investment order . Start thecorresponding transaction…
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Period-End Closing Single Functions
Settlement Individual Processing.… with the following data:Order: Your order number from Exercise 4-3-3Settlement Period: Current period
Fiscal Year: Current yearProcessing Type : AutomaticHere too you can carry out a test run before an update run.
Note the following:
Caution: In the detail list, you see that all debits of the order on theasset under construction appear to be settled . This is the case
although you have not defined a settlement rule for the order. Thismeans that the AuC that is automatically created is the defaultrecipient for the settlement.
What about the overhead rate? Is this now also capitalized inbook depreciation? Was the capitalization key not used? Thisappears to be the case. However, as you still see the CO view insettlement, and this only displays that the measure (the order) wascompletely settled, this is satisfactory for the time being.
4-3-10 The best way of viewing the actual capitalization amount of the AuC for
each depreciation area is to use the Asset Explorer. Call the correspondingAsset Accounting transaction for the asset under construction.
In the SAP Easy Access menu, select Accounting Investment ManagementFixed Assets Asset Asset Explorer.
If you have used the amounts specified in the exercises, the AuC in area 01should have a capitalization amount of € 35,000.00 and a capitalization amountof € 39,000.00 in area 30.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 215/275
U
SAP
P
n
On
y
© SAP AG AC206 4-152
Display the capitalization accounting document and try to explain the accountsused by the system. You can go directly from the Asset Explorer to thedocument.
In the Asset Explorer, double-click the transaction line item.
4-3-11 As described in Exercise 4-3-9, after settlement, a credit posting is alwaysmade for the entire amount of the order in your example. Display this in COreporting – the balance of the order should be zero in the actual/plan/variancereport.
In the SAP Easy Access menu, select Accounting Investment Management (orControlling) Internal Orders Information System Reports for InternalOrders Plan/Actual Comparisons Orders: Actual/Plan/Variance
Enter the following data on the entry screen:
Field Name Value
Controlling Area 1000 Fiscal year Current year
From Period Current period
To Period Current period
Plan Version 0
Or Value(s) Your order number
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 216/275
U
SAP
P
n
On
y
© SAP AG AC206 4-153
Exercises
Unit: Balance Sheet Items and Reporting
Topic: Valuation of Current Assets
At the conclusion of these exercises, you will be able to:
• Carry out lowest value determination at market prices for materials,and compare the value determined with the current balance sheetvalue.
4-4 Exercise on material valuation:
Context : In this exercise, you will determine a valuation approach(=> for example, the local approach) for a current asset (=> for amaterial). For other valuation approaches (for example, using IAS orUS-GAAP), however, you could use other/additional valuedetermination methods.
Caution: In this exercise you will also use company code 1000 instead of your own company code GR##.
4-4-1 In the relevant Materials Management transaction, create your own materialmaster record with the following data: Material : MAT## Industry Sector : Mechanical Engineering Material Type : Raw MaterialA Copy from... material is not required in this exercise.
When you confirm your entries , the system displays the views available in adialog box. Select the following views:- Basic Data 1- Purchasing- MRP 1
- MRP 2- Accounting 1- Accounting 2
The system now queries which organizational levels you would like to use: Plant : 1000 (Hamburg)Storage Location : 0001 (Material storage).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 217/275
U
SAP
P
n
On
y
© SAP AG AC206 4-154
After you confirm the values, the system prompts you for the followingadditional data:
Basic Data 1 tab: Material Long Text: Steel / Group ## Base Unit of Measure: TO (Ton) Material Group: 00101 (Steels)
Purchasing tab:In General Data, Purchasing Group is a required field and a value must beentered, e.g. 000. On MRP2 tab, Planned Delivery Time requires an entry.
MRP 1 tab: MRP Type: ND (No planning)
MRP 2 tab: Here, you can see a material’s procurement type. Your material MAT## is
procured externally. The system controls the default setting for the field basedon the material type.
Accounting 1 tab:Valuation class: 3000 (Raw materials 1)
Price Control: V (Moving average price/periodic unit price) Moving Price: 200 (=> in this case, in Euro. The currency is displayed in thelogical field group General data .)
Price Unit: 1 (=> This means that one ton of steel costs 200 monetary units.)
Accounting 2 tab:Do not enter any data here either. The system displays the six price fields ofthe material master, which can be used to determine the lowest value.
Save your entries.
4-4-2 Assume that you already have 10 tons of steel in your warehouse, and younow need to post these to the R/3 System. Now, record your stock balances
by posting a miscellaneous goods receipt for the raw material MAT## .
In the corresponding input screen, select the following combinationfrom the upper drop down fields:Goods Receipt OthersSelect the following movement type : 561
In the header data screen area, maintain the following data: Material: MAT##Quantity: 10 (=> The unit of entry “tons” should be retrieved from the master
data.)Storage location: 0001
Plant: 1000
Post the goods receipt document and write down the document number: _________________
4-4-3 In the material master record, check whether the APC value of 10 (tons) andthe total material value of 2000 (€) is displayed.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 218/275
U
SAP
P
n
On
y
© SAP AG AC206 4-155
4-4-4 In addition to the goods receipt document in Logistics, the system alsogenerated an FI document. What is the corresponding posting record? Try todetermine the posting record using the goods receipt transaction (=> MIGO).You can use the transaction MIGO to display material documents as well as to
post goods receipts and issues. From here, you can go directly to the FIdocument.
4-4-5
Context: You will now create a purchase order in the system, tohave a comparison value for valuation runs.
Caution: To add an element of surprise, instead of generating apurchase order for your own material MAT ##, create a purchaseorder for the material created by the group next to you.
For example: You are in group 03 and have created the material
MAT03 in a previous exercise. The two positions next to you (=> positions 04 and 05) are not occupied. There is a group in position06.
In this exercise, you will therefore create a purchase order for thematerial MAT06. The group with the last PC number (=> for example, group 18) willcreate a purchase order for the group with the lowest PC number (=>for example, group 02, if there is no one sitting in position 01).
Call the purchase order transaction and enter vendor 1000 in the top line of theinput screen. Confirm your entries, and maintain the following data in the
header data screen area : Purchasing Org.: 1000 Purch. Group: 000Company Code: 1000
Confirm your entries.
In the Item overview screen area, enter the following data:A = Account assignment category: Do not fill
Material: MAT?? – "??" represents the relevant group number, as explained atthe top of this exercise.
PO Quantity: 2 (The order unit is automatically retrieved.) Deliv. Date: End of month (=> if this is not a working day , go back one ortwo days ).
Net Price: Choose a price between € 190.00 and € 205.00 Plant: 1000 (Hamburg)
Confirm your entries and save your purchase order.
Caution: If the material for which you are creating a purchase orderdoes not already exist, wait until the relevant group has created thematerial, and then try to create the purchase order again.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 219/275
U
SAP
P
n
On
y
© SAP AG AC206 4-156
4-4-6 Check the APC value for your material MAT## using a lowest valuedetermination for market prices. Is the approach used in the balance sheet (=>
based on the previous exercises, € 2,000.00 for 10 tons) still justified?
To establish this, start the determination of lowest value function in the
Logistics application and enter the following data on the program screen :Company Code: 1000 Key Date: End of month Material: MAT ## Plant: 1000
Select the Market Price button to run the price comparison.
In the exercise scenario, the purchase order prices are sufficient as pricesources. For all other price sources, you can delete the selection. Ensure thatall purchase orders from the start of the year to the end of the currentmonth are incorporated.
Then select the Comparison Price button, and only select the Current MovingAverage Price (=> current MAP) to determine the lowest value on the Phys.
Inventory tab. Do not run the program yet.
4-4-7 To save your entries, save all input as a variant . Otherwise you must enterseveral values again after the test run. Create a variant with the following data:Variant Name: VAR##
Meaning : Variant MRN0 /group ##
4-4-8 Start a test run , that is, a run without a database update. If there is a purchaseorder for your material that is under € 200/ton, the system will display the new,lower prices, and the corresponding change percentage. If there is only one
purchase order over € 200/ton, this is displayed, and the system will notdisplay a new valuation price in this case.
4-4-9 The market price determined will now be updated using an update run onone of the six price fields of the material master (=> Accounting 2 tab). To dothis, select the Database Update indicator in the Update Material Masterlogical field group.
Caution: You do not want to change the material price (=> Change Material Prices button), as this would change the valid valuation price, that is, the moving average price in this case.
Select the Update Prices button, and select Tax-Based Price 1 , for example. Itmakes sense to log the run using a change document .
Start the update run .
4-4-10 Call your material master MAT## and check whether the market price wasupdated.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 220/275
U
SAP
P
n
On
y
© SAP AG AC206 4-157
4-4-11 Have the system display the amount for which you should run a valueadjustment . The list will of course only display a write-down amount if themarket price determined in the previous exercise was under the movingaverage price.
To do this, in the Logistics application, select the transaction that lists the
balance sheet value for each account. On the program screen, enter thefollowing data:Company Code: 1000
Key Date: End of month Material: MAT ## Plant: 1000
In the Balance Sheet Value logical field group, select the Prices/Levels button.On the upper screen area, select the price field in which you have updated themarket price. You can deactivate all other fields. If not already set by default,the selected price field will be assigned Level 1 .On the lower screen area, describe level 1 as “market price”, for example.The system should display the minimum of the value of level 1 and the APCvalue as the balance sheet value . You can define this by selecting the
Bal.Sh.Val button. Do not run the program yet.
4-4-12 To save your entries, save all input as a variant. Otherwise you must enterseveral values again when you recall the program. Create a variant with thefollowing data:Variant Name: VAR##
Meaning : Variant MRN9/group ##
4-4-13 Start the (test) run and analyze the list of results.
How high is the actual balance sheet value?How high is the write-down value to be posted manually?
Caution: It is not particularly useful to implement an update run inthis case, and it does not have to be carried out.
Context: You would use a G/L account posting (=> transactionFB50) to record the write-down amount determined. The postingrecord would be the following : Expense from write-down raw materials (local)tovalue adjustment raw materials (local)
Using another method (for example, lowest value determinationusing the movement rate or the range of coverage of a material or theFIFO method) you would receive another balance sheet value, whichcan be written down in another accounting view. The accounts thatare posted in manual posting are the corresponding internationalexpense account and the international asset balance sheet account.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 221/275
U
SAP
P
n
On
y
© SAP AG AC206 4-158
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 222/275
U
SAP
P
n
On
y
© SAP AG AC206 4-159
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Valuation of Current Assets
4-4 Solution for the exercise on material valuation:
Context : In this exercise, you will determine a valuation approach(=> for example, the local approach) for a current asset (=> for amaterial). For other valuation approaches (for example, using IAS orUS-GAAP), however, you could use other/additional valuedetermination methods.
Caution: In this exercise you will also use company code 1000 instead of your own company code GR##.
4-4-1 In the relevant Materials Management transaction, create your own materialmaster record with the following data:
Path: In the SAP Easy Access menu, select Logistics Materials Management Material Master Material Create (General) Immediately.
Material : MAT## Industry Sector : Mechanical Engineering Material Type : Raw MaterialA Copy from... material is not required in this exercise.
When you confirm your entries , the system displays the views available in adialog box. Select the following views:- Basic Data 1- Purchasing- MRP 1- MRP 2- Accounting 1- Accounting 2
The system now queries which organizational levels you would like to use: Plant : 1000 (Hamburg)Storage Location : 0001 (Material storage).
After you confirm the values, the system prompts you for the followingadditional data:
Basic Data 1 tab: Material Long Text: Steel / Group ## Base Unit of Measure: TO (Ton) Material Group: 00101 (Steels)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 223/275
U
SAP
P
n
On
y
© SAP AG AC206 4-160
Purchasing tab:In General Data, Purchasing Group is a required field and a value must beentered, e.g. 000. In MRP2 tab, Planned Delivery Time requires an entry.
MRP 1 tab: MRP Type: ND (No planning)
MRP 2 tab: Here, you can see a material’s procurement type. Your material MAT## is
procured externally. The system controls the default setting for the field basedon the material type.
Accounting 1 tab:Valuation class: 3000 (Raw materials 1)
Price Control: V (Moving average price/periodic unit price) Moving Price: 200 (=> in this case, in Euro. The currency is displayed in thelogical field group General data .)
Price Unit: 1 (=> This means that one ton of steel costs 200 monetary units.)
Accounting 2 tab:Do not enter any data here either. The system displays the six price fields ofthe material master, which can be used to determine the lowest value.Save your entries.
4-4-2 Assume that you already have 10 tons of steel in your warehouse, and younow need to post these to the R/3 System. Now, record your stock balances
by posting a miscellaneous goods receipt for the raw material MAT## .
Path: In the SAP Easy Access menu, select Logistics Materials Management Inventory Management Goods Movement Goods Receipt Other (MIGO).
In the corresponding input screen, select the following combination from theupper drop down fields:
Goods Receipt OthersSelect the following movement type : 561
In the header data screen area, maintain the following data: Material: MAT##Quantity: 10 (=> The unit of entry “tons” should be retrieved from the masterdata.)Storage location: 0001
Plant: 1000
Post the goods receipt document and write down the document number: _________________
4-4-3 In the material master record, check whether the APC value of 10 (tons) andthe total material value of 2000 (€) is displayed.
In the SAP Easy Access menu, select Logistics Materials Management Material Master Material Display Display Current
Enter MAT##.Call the view Accounting 1 and enter Plant 1000.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 224/275
U
SAP
P
n
On
y
© SAP AG AC206 4-161
4-4-4 In addition to the goods receipt document in Logistics, the system alsogenerated an FI document. What is the corresponding posting record? Try todetermine the posting record using the goods receipt transaction (=> MIGO).You can use the transaction MIGO to display material documents as well as to
post goods receipts and issues. From here, you can go directly to the FIdocument.
In the SAP Easy Access menu, select Logistics Materials Management Inventory Management Goods Movement Goods Receipt Other (MIGO).
In the top dropdown boxes, select the following combination: Display Material Document
In the field directly on the right you can enter your goods receipt documentnumber (and the fiscal year) from one of the previous exercises, if these do notappear automatically.
Confirm your entries.In the header data screen area, select the Doc. Info tab and choose the
Accounting Documents .
The system displays the FI document number, and shows the following postingrecord when you double-click the accounting document:Raw materialstoRecord APC values.
4-4-5
Context: You will now create a purchase order in the system, tohave a comparison value for valuation runs.
Caution: To add an element of surprise, instead of generating apurchase order for your own material MAT ##, create a purchaseorder for the material created by the group next to you.
For example: You are in group 03 and have created the material MAT03 in a previous exercise. The two positions next to you (=> positions 04 and 05) are not occupied. There is a group in position06.
In this exercise, you will therefore create a purchase order for thematerial MAT06. The group with the last PC number (=> for example, group 18) willcreate a purchase order for the group with the lowest PC number (=>for example, group 02, if there is no one sitting in position 01).
Call the purchase order transaction …
In the SAP Easy Access menu, call Logistics Materials Management Purchasing Purchase Order Create Vendor/Supplying Plant Known
… and enter vendor 1000 in the top line of the input screen. Confirm yourentries, and maintain the following data in the header data screen area :
Purchasing Org.: 1000
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 225/275
U
SAP
P
n
On
y
© SAP AG AC206 4-162
Purch. Group: 000Company Code: 1000
Confirm your entries.
In the Item overview screen area, enter the following data:A = Account assignment category: Do not fill
Material: MAT?? – "??" represents the relevant group number, as explained atthe top of this exercise. PO Quantity: 2 (The order unit is automatically retrieved.) Deliv. Date: End of month (=> if this is not a working day , go back one ortwo days ).
Net Price: Choose a price between € 190.00 and € 205.00 Plant: 1000 (Hamburg)
Confirm your entries and save your purchase order.
Caution: If the material for which you are creating a purchase orderdoes not already exist, wait until the relevant group has created thematerial, and then try to create the purchase order again.
4-4-6 Check the APC value for your material MAT## using a lowest valuedetermination for market prices. Is the approach used in the balance sheet (=>
based on the previous exercises, € 2,000.00 for 10 tons) still justified?
To establish this, start the determination of lowest value function in theLogistics application …
In the SAP Easy Access menu, select Logistics Material ManagementValuation Determination of Lowest Value Market Prices
… and enter the following data on the program screen :Company Code: 1000
Key Date: End of month Material: MAT ## Plant: 1000
Select the Market Price button to run the price comparison.
In the exercise scenario, the purchase order prices are sufficient as pricesources. For all other price sources, you can delete the selection. Ensure thatall purchase orders from the start of the year to the end of the current
month are incorporated.Then select the Comparison Price button, and only select the Current MovingAverage Price (=> current MAP) to determine the lowest value on the Phys.
Inventory tab. Do not run the program yet.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 226/275
U
SAP
P
n
On
y
© SAP AG AC206 4-163
4-4-7 To save your entries, save all input as a variant . Otherwise you must enterseveral values again after the test run.
From the menu, select Go to Variants Save as Variant …
Create a variant with the following data:Variant Name: VAR##
Meaning : Variant MRN0 /group ##
4-4-8 Start a test run , that is, a run without a database update.
From the menu, select Program Execute
If there is a purchase order for your material that is under € 200/ton, the systemwill display the new, lower prices, and the corresponding change percentage. Ifthere is only one purchase order over € 200/ton, this is displayed, and thesystem will not display a new valuation price in this case.
4-4-9 The market price determined will now be updated using an update run onone of the six price fields of the material master (=> Accounting 2 tab). To dothis, select the Database Update indicator in the Update Material Masterlogical field group.
Caution: You do not want to change the material price (=> Change Material Prices button), as this would change the valid valuation price, that is, the moving average price in this case.
Select the Update Prices button, and select Tax-Based Price 1 , for example. Itmakes sense to log the run using a change document .
Start the update run .From the menu, select Program Execute.
4-4-10 Call your material master MAT## and check whether the market price wasupdated.
In the SAP Easy Access menu, select Logistics Materials Management Material Master Material Display Display Current
Enter MAT##.Call the view Accounting 2 at least.
4-4-11 Have the system display the amount for which you should run a value
adjustment . The list will of course only display a write-down amount if themarket price determined in the previous exercise was under the movingaverage price.
To do this, in the Logistics application, select the transaction that lists the balance sheet value for each account.
In the SAP Easy Access menu, select Logistics Materials ManagementValuation Balance Sheet Valuation Results Balance Sheet Value per
Account
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 227/275
U
SAP
P
n
On
y
© SAP AG AC206 4-164
On the program screen, enter the following data:Company Code: 1000
Key Date: End of month Material: MAT ## Plant: 1000
In the Balance Sheet Value logical field group, select the Prices/Levels button.On the upper screen area, select the price field in which you have updated themarket price. You can deactivate all other fields. If not already set by default,the selected price field will be assigned Level 1 .
On the lower screen area, describe level 1 as “market price”, for example.The system should display the minimum of the value of level 1 and the APCvalue as the balance sheet value . You can define this by selecting the
Bal.Sh.Val button. Do not run the program yet.
4-4-12 To save your entries, save all input as a variant. Otherwise you must enterseveral values again when you recall the program.
From the menu, select Go to Variants Save as Variant …
Create a variant with the following data:Variant Name: VAR##
Meaning : Variant MRN9/group ##
4-4-13 Start the (test) run and analyze the list of results.
From the menu, select Program Execute
How high is the actual balance sheet value?
The actual balance sheet value is displayed in the list of results in the column on thevery right.
How high is the write-down value to be posted manually?
The write-down value is displayed in the same column, four rows lower.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 228/275
U
SAP
P
n
On
y
© SAP AG AC206 4-165
Caution: It is not particularly useful to implement an update run inthis case, and it does not have to be carried out.
Context: You would use a G/L account posting (=> transactionFB50) to record the write-down amount determined. The posting
record would be the following : Expense from write-down raw materials (local)tovalue adjustment raw materials (local)
Using another method (for example, lowest value determinationusing the movement rate or the range of coverage of a material or theFIFO method) you would receive another balance sheet value, whichcan be written down in another accounting view. The accounts thatare posted in manual posting are the corresponding internationalexpense account and the international asset balance sheet account.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 229/275
U
SAP
P
n
On
y
© SAP AG AC206 4-166
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 230/275
U
SAP
P
n
On
y
© SAP AG AC206 4-167
Exercises
Unit: Balance Sheet Items and Reporting
Topic: Foreign Currency Valuation(of Accounts Receivable)
At the conclusion of these exercises, you will be able to:
• Understand and start the program for implementing foreign currencyvaluation. You can then implement the foreign currency valuation forseveral valuation areas, and will get to know the account solution andthe ledger solution.
4-5 Exercise for foreign currency valuation (of accounts receivable)
4-5-1 In your company code GR## , create customer 206## . Select the account
group Sold-to party . Use customer 1000 in company code 1000 as areference .Caution : If the customer number begins with a letter (=> You get the errormessage : “Enter a number between A and ZZZZZZZZ”), name yourcustomer Z206## . You must also note these changes in the subsequentexercises .
4-5-2 Create a customer invoice for US$ 5,000.00 for your customer 206## . Inother words, create an invoice for a (large-scale) foreign customer in thecustomer’s currency.Assume that the $ rate on the posting day was 0.83333 . This corresponds to a
€ rate of 1.20 as 1/1.20 = 0.8333. The Euro is relatively strong compared withthe dollar, or in other words, the dollar is relatively weak.
In the corresponding posting transaction, enter the following data:Customer: 206##
Invoice Date: 07.07.previous year Reference: 1## Posting date: 17.07.previous year Amount: 5,000Currency key: USDCalculate tax: Select the indicator . For simplicity’s sake however, you canstill create the document without tax (=> tax key A0 ). If you want to create
the document with tax, select the tax key AN (16% domestic output tax).Confirm your entries and go to the Local Currency tab . Change the (current)exchange rate (=> taken from the table TCURR) manually in line with theabove-mentioned assumption to /1.20 or 0.83333 .
See the notes specified below.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 231/275
U
SAP
P
n
On
y
© SAP AG AC206 4-168
Caution: Ignore the warning messages regarding the deviationfrom the table rate by selecting Enter, as our objective in thisexercise is to use a different exchange rate.
Caution: If the exchange rate input field is not ready for input, youcan also enter the € amount of 4,166.67 on the same tab in the input
field Amount Local Currency .There is no revenue account/ credit item for the posting :On the bottom of the input screen, enter the G/L account 800200 and adoptthe amount of $ 5,000.00 by selecting *.
Simulate and save the document.
4-5-3 Check the statement that will be made in exercise 4-5-3 – If your documentis already shown in a suitable layout, there is no need for action.Display the document again from the posting transaction. Do you noticeanything?In the training system, the actual/original posting amounts are displayed in the
local currency and not in the document currency (=> US$). This is not how wewant the amounts to be displayed.
Therefore, change the display variant so that in addition to the first five fields(=> fields item – calculate tax) , items 6 to 9 are displayed as follows:
Item 6: Amount in local currency Technical field name: XBSEG-DMBTRItem 7: Local currency Technical field name: XBSEG-HWAERItem 8: Amount in local currency Technical field name: XBSEG-WRBTRItem 9: Document currency Technical field name: XBSEG-WAERS
Save the new layout in your own, user-specific display variant Z## (=> name:Document layout gr. ##).
If you like, you can save your layout Z## as a default setting so that it willimmediately be used for document display.
4-5-4 Create a second invoice for the same customer. We will assume that thisinvoice will be posted at a time when the dollar will be relatively strong(compared with the Euro). Therefore, use the $ rate of 1.25 . This implies a(relatively weak) € rate of 0.8, as 1/1.25 = 0.8.
Otherwise, proceed as described in Exercise 4-5-2 . Use the following data: Customer: 206##
Invoice date: 08.01. of the current year Reference: 2## Posting date: 10.01. of the current year Amount: 4,000Currency: USDCalculate tax: Select the indicator. For simplicity’s sake however, you canstill create the document without tax (=> tax key A0 ). If you want to createthe document with tax, select the tax key AN (16% domestic output tax).
Confirm your entries and go to the Local Currency tab . Change theexchange rate displayed manually in line with the above-mentionedassumption to /0.8 or to 1.25.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 232/275
U
SAP
P
n
On
y
© SAP AG AC206 4-169
Caution: Ignore the warning messages regarding the deviationfrom the table rate by selecting Enter , as our objective in thisexercise is to use a different exchange rate.
Caution: If the exchange rate input field is not ready for input, youcan also enter the € amount of 5,000 on the same tab in the inputfield Amount Local Currency .
There is no revenue account/ credit item for the posting :On the bottom of the input screen, enter the G/L account 800200 and adoptthe amount of $ 4,000 by selecting *.
Simulate and save the document.
4-5-5 In this exercise, start a customer line item list for customer 206## to view posted, open customer invoices.
Optional: If you like, you can change the layout of the list so that it also
displays the effective exchange rate (=> technical field name: 1-KURSE) andthe reference field (=> technical field name: 1-XBLNR).
4-5-6 To carry out a foreign currency valuation for several accounting principles inthe R/3 System, you need corresponding consolidated accounts, provided youare implementing the account solution.
Therefore, using suitable reference accounts , create the followingconsolidated accounts in the corresponding General Ledger transaction:
Caution: As was the case in the previous Asset Accountingexercises, you have decided to start the consolidated accounts witha leading 8 .
To save the new accounts, you must also delete the alternativeaccount number from the new accounts.
Accounts to be created and corresponding reference accounts:
New Account ReferenceAccount
New G/L Account Long Text
8 230 010 230,010 (CC:GR##)
Expend. from currency valuation/group
8 280 010 280,010 (CC:
GR##)
Revenue from currency valuation/group
8 141 099 141 099 (CC:GR##)
Adjustment account cust.receivables/group
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 233/275
U
SAP
P
n
On
y
© SAP AG AC206 4-170
Caution: To be able to valuate foreign currencypayables in practice at the local and internationallevels, you also have to create a consolidatedadjustment account for payables from accounts
payable (=> for example, account 160 000). Theconsolidated adjustment account could have theaccount number 8 161 099, for example.
4-5-7
Note : The original FI also uses valuation areas to mark valuationdifferences . Do not confuse these valuation areas with the valuationareas used in Asset Accounting.
In the Customizing settings for Financial Accounting, create your ownvaluation area called ##. The new area ## represents the international
approach . This means that in the exercise scenario, you are assuming that thevaluation area Blank (=> the empty valuation area) represents local GAAP. Inother words, in this case, the local valuation would be the main valuation.Use the following data to define the new area :
Area: ##Crcy Type: Company code currency
Long Text: International valuation group ##
4-5-8 Create the following two valuation methods in Customizing:First, create the valuation method L## with the following data:
Description: Local valuation for average rate group ##Valuation Procedure: Lowest value principle
Document type: SA Debit/Credit Balance Exchange Rate Type: M
Then, create the valuation method I## with the following data: Description: International valuation for average rate M group ##Valuation Procedure: Always valuate
Document type: SA Debit/Credit Balance Exchange Rate Type: M
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 234/275
U
SAP
P
n
On
y
© SAP AG AC206 4-171
4-5-9 To ensure that the actual valuation run finds the corresponding accounts , youmust now enter these accounts in Customizing.
Recap: In the exercise scenario, you decided to map local GAAP tothe valuation area Blank . In your new area ##, you want to displaythe international approach.
Select the corresponding transaction in Customizing and carry out thefollowing activities:=> Select transaction KDF => Choose chart of accounts CA## (without valuation area)=> General Ledger/Reconciliation Account 140000 (accounts receivable)=> Take a look at the logical field group Valuation and check whether thefollowing accounts have been created :
Expense account : Account 230 010 Revenue account: Account 280 010 Balance sheet adjustment account: Account 140 099Save your entries. Return to the initial screen where you can choose transactions. For the sametransaction (=> transaction KDF), maintain the corresponding consolidatedaccounts in your valuation area ## .Can you remember how to select the valuation area?
Create the consolidated accounts for transaction KDF , your chart of accountsCA##, in the valuation area ## and for the G/L account 140 000 as follows:=> Select New Entries and enter the following data:G/L Account: Account 140 000Currency: If you leave this field blank, the settings apply for all currencies, or
enter the currency US$ (=> USD ). Balance sheet adjustment account: Account 8 141 099 Expense account : Account 8 230 010 Revenue account: Account 8 280 010
Save your entries.
Caution: If you also have foreign currency payables to valuate, youwould assign an expense, a revenue, and an adjustment account tothe payables account (for example, 160 000).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 235/275
U
SAP
P
n
On
y
© SAP AG AC206 4-172
4-5-10 You have now made all the settings required for foreign currency valuation .Start the valuation run in the accounts receivable. Implement a test run first ,and then implement an update run .Implement the run for area ## and enter the following data on the program’sinput screen :Company Code: GR ##
Evaluation Key Date: Last day of the previous monthValuation Method: I## Valuation Area: ## Set the Creating Postings indicator : Set after the test run, if you areimplementing an update run.Do not enter a session name , you are working without a session.
Now, tell the program which objects will be edited:Select Open Items tab:Select the Valuate Customer Open Items indicator.
Now execute the program.
From the list of results, you can go to the simulated postings (=> during thetest run) or to the actual postings/posting documents (=> during the updaterun). Check that the system is using the consolidated accounts you entered.
Note: As everything was valuated for this run, each open item shouldalso trigger an adjustment posting, which will either be an expenseor a revenue posting.
Then start the foreign currency valuation for the area Blank, with thefollowing data:Company code: GR ##Evaluation Key Date : Last day of the previous monthValuation Method: L## Valuation Area: Leave blank
Bal. Sheet Preparation Valuation: Do not set for test run. Set it for theupdate run , otherwise the valuation difference will not be noted in the item, inother words, it will not be updated in the original document.Creating Postings indicator : Set after the test run if an update run is beingimplemented.You do not need to enter a session name here either, as you are workingwithout a session.Here too, the program needs to know which objects will be edited. On theOpen Items tab, check whether the customers are still selected.
Now execute the program.
From the list of results, you can go to the simulated postings (=> during thetest run) or to the actual postings/posting documents (=> during the updaterun). Are the local accounts used?
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 236/275
U
SAP
P
n
On
y
© SAP AG AC206 4-173
Note: As a lowest value determination is used during the localvaluation run, the item for which the original Euro rate (=> 0.8000)was lower than the current rate (=> 1.0000) will be adjusted. Thismeans of course, that you will receive less Euro for the foreign
currency.
4-5-11 Start the line item list for your customer 206## again. Use the layout to selectthe field with the valuation difference for the local valuation area.The additional field is called : Valuation difference Technical field name: 1-U_BDIFF
Caution: Unfortunately for technical reasons, you cannot display thevaluation differences of your area ##, as each group has defined itsown area. In Customizing, it is only possible to assign the field withthe valuation difference of the/an international area to a valuationarea across a client, and not for example, for each company code.
The additional fields would have the following names:
Valuation difference/technical field name: 1-U_BWSHB1
Valuation difference/technical field name: 1-U_BWSHB2 …..
Note too that the fields with the valuation differences are specialfields that you may have to initially display in your company’ssystem using the transaction OBVU .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 237/275
U
SAP
P
n
On
y
© SAP AG AC206 4-174
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 238/275
U
SAP
P
n
On
y
© SAP AG AC206 4-175
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Foreign Currency Valuation(of Accounts Receivable)
4-5 Solutions for foreign currency valuation (of accounts receivable)
4-5-1 In your company code GR## , create customer 206## . Select the accountgroup Sold-to party . Use customer 1000 in company code 1000 as areference .
In the SAP Easy Access menu, select Accounting Financial AccountingCustomers Master Records Create.
Enter the data specified in the exercise.
Fill in all the required fields on the Address tab and save your entries.Caution: If the customer number begins with a letter (=> You get the error message : “Enter a number between A and ZZZZZZZZ”), name your customer Z206##. Youmust also note these changes in the subsequent exercises .
4-5-2 Create a customer invoice for US$ 5,000.00 for your customer 206## . Inother words, create an invoice for a (large-scale) foreign customer in thecustomer’s currency.Assume that the $ rate on the posting day was 0.83333 . This corresponds to a
€ rate of 1.20 as 1/1.20 = 0.8333. The Euro is relatively strong compared withthe dollar, or in other words, the dollar is relatively weak.
In the corresponding posting transaction … In the SAP Easy Access menu, select Accounting Financial AccountingCustomers Document Entry Invoice.
… enter the following data:Customer: 206##
Invoice Date: 07.07.previous year Reference: 1## Posting date: 17.07.previous year Amount: 5,000Currency key: USD
Calculate tax: Select the indicator . For simplicity’s sake however, you canstill create the document without tax (=> tax key A0 ). If you want to createthe document with tax, select the tax key AN (16% domestic output tax).
Confirm your entries and go to the Local Currency tab . Change the (current)exchange rate (=> taken from the table TCURR) manually in line with theabove-mentioned assumption to /1.20 or 0.83333 .
=> See the notes specified below.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 239/275
U
SAP
P
n
On
y
© SAP AG AC206 4-176
Caution: Ignore the warning messages regarding the deviationfrom the table rate by selecting Enter, as our objective in thisexercise is to use a different exchange rate.
Caution: If the exchange rate input field is not ready for input, youcan also enter the € amount of 4,166.67 on the same tab in the input
field Amount Local Currency .There is no revenue account/ credit item for the posting :On the bottom of the input screen, enter the G/L account 800200 and adoptthe amount of $ 5,000.00 by selecting *.
Simulate and save the document.
4-5-3 Check the statement that will be made in exercise 4-5-3 – If your documentis already shown in a suitable layout, there is no need for action.
Display the document again from the posting transaction.
Stay in the posting transaction from Exercise 4-5-2 and select Document Display from the menu.
Do you notice anything?In the training system, the actual/original posting amounts are displayed in thelocal currency and not in the document currency (=> US$). This is not how wewant the amounts to be displayed.
Therefore, change the display variant so that in addition to the first five fields(=> fields item – calculate tax) , items 6 to 9 are displayed as follows:
Item 6: Amount in local currency Technical field name: XBSEG-DMBTRItem 7: Local currency Technical field name: XBSEG-HWAERItem 8: Amount in local currency Technical field name: XBSEG-WRBTRItem 9: Document currency Technical field name: XBSEG-WAERS
In the menu, select Settings Layout Current …Change the current display variant using the arrow Display Selected Fields
and Hide Selected Fields in the middle of the Change Layout dialog box (in linewith the exercises) as follows:
Hide columns 8 and 9.In the table, sort the hidden fields in ascending order (or in descending order).Select and display the fields Amount Local Currency and Currency .
Display the technical names of the fields as an extra measure, by clicking theChange Layout dialog box with the right mouse button, and selecting Techn. Field
Names .Sort the fields into the required sequence by moving around the numbers (in
the order specified above). Apply your settings.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 240/275
U
SAP
P
n
On
y
© SAP AG AC206 4-177
Save the new layout in your own, user-specific display variant Z## (=> name:Document layout gr. ##).
From the menu, select Settings Display Variant Save.
If you like, you can save your layout Z## as a default setting so that it willimmediately be used for document display.
Stay in the document display function. Select Settings Display Variant Administration …
Select the table column DefaultSave your entries.
4-5-4 Create a second invoice for the same customer. We will assume that thisinvoice will be posted at a time when the dollar will be relatively strong(compared with the Euro). Therefore, use the $ rate of 1.25 . This implies a(relatively weak) € rate of 0.8, as 1/1.25 = 0.8.
Otherwise, proceed as described in Exercise 4-5-2 . In the SAP Easy Access menu, select Accounting Financial AccountingCustomers Document Entry Invoice.
Use the following data: Customer: 206##
Invoice date: 08.01. of the current year Reference: 2## Posting date: 10.01. of the current year Amount: 4,000Currency: USD
Calculate tax: Select the indicator. For simplicity’s sake however, you canstill create the document without tax (=> tax key A0 ). If you want to createthe document with tax, select the tax key AN (16% domestic output tax).
Confirm your entries and go to the Local Currency tab . Change theexchange rate displayed manually in line with the above-mentionedassumption to /0.8 or to 1.25.
Caution: Ignore the warning messages regarding the deviationfrom the table rate by selecting Enter , as our objective in thisexercise is to use a different exchange rate.
Caution: If the exchange rate input field is not ready for input, youcan also enter the € amount of 5,000 on the same tab in the inputfield Amount Local Currency .
There is no revenue account/ credit item for the posting :On the bottom of the input screen, enter the G/L account 800200 and adoptthe amount of $ 4,000 by selecting *.
Simulate and save the document.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 241/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 242/275
U
SAP
P
n
On
y
© SAP AG AC206 4-179
4-5-7
Note : The original FI also uses depreciation areas to markvaluation differences . Do not confuse these depreciation areas withthe depreciation areas used in Asset Accounting.
In the Customizing settings for Financial Accounting, create your owndepreciation area called ##. The new area ## represents the internationalapproach . This means that in the exercise scenario, you are assuming that thedepreciation area Blank (=> the empty depreciation area) represents localGAAP. In other words, in this case, the local valuation would be the mainvaluation.
In the Customizing settings for Financial Accounting, select General Ledger Accounting Business Transaction Closing Valuate Define Depreciation Areas.
Select Edit New Entries.
Use the following data to define the new area : Area: ##Crcy Type: Company code currency
Long Text: International valuation group ##
4-5-8 Create the following two valuation methods in Customizing:
In the Customizing settings for Financial Accountings, select General Ledger Accounting Business Transactions Closing Valuate Foreign CurrencyValuation Define Valuation Methods.
First, create the valuation method L## with the following data: Description: Local valuation for average rate group ##Valuation Procedure: Lowest value principle
Document type: SA Debit/Credit Balance Exchange Rate Type: M
Then, create the valuation method I## with the following data: Description: International valuation for average rate M group ##Valuation Procedure: Always valuate
Document type: SA Debit/Credit Balance Exchange Rate Type: M
4-5-9 To ensure that the actual valuation run finds the corresponding accounts , youmust now enter these accounts in Customizing.
Recap: In the exercise scenario, you decided to map local GAAP tothe depreciation area Blank . In your new area ##, you want todisplay the international approach.
Start the corresponding Customizing transaction …
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 243/275
U
SAP
P
n
On
y
© SAP AG AC206 4-180
In the Customizing settings for Financial Accountings, select Accounts Receivableand Accounts Payable Business Transactions Closing Valuate ForeignCurrency Valuation Prepare Automatic Posting for Foreign Currency Valuation.
… and carry out the following activities:=> Select transaction KDF
=> Choose chart of accounts CA## (without depreciation area)=> General Ledger/Reconciliation Account 140000 (accounts receivable)=> Take a look at the logical field group Valuation and check whether thefollowing accounts have been created :
Expense account : Account 230 010 Revenue account: Account 280 010 Balance sheet adjustment account: Account 140 099Save your entries.
Return to the initial screen where you can choose transactions. For the sametransaction (=> transaction KDF), maintain the corresponding consolidatedaccounts in your depreciation area ## .Can you remember how to select the depreciation area?
On the initial screen for the transaction, select Edit Change Chart/Acct from themenu…
On the Change Chart of Accounts dialog box, enter your chart of accountsCA##.
Select Change Valuation Area .& enter the Valuation area ##.
Create the consolidated accounts for transaction KDF , your chart of accountsCA##, in the depreciation area ## and for the G/L account 140 000 as follows:=> Select New Entries and enter the following data:G/L Account: Account 140 000Currency: If you leave this field blank, the settings apply for all currencies, orenter the currency US$ (=> USD ).
Balance sheet adjustment account: Account 8 141 099 Expense account : Account 8 230 010 Revenue account: Account 8 280 010
Save your entries.
Caution: If you also have foreign currency payables to valuate, youwould assign an expense, a revenue, and an adjustment account tothe payables account (for example, 160 000).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 244/275
U
SAP
P
n
On
y
© SAP AG AC206 4-181
4-5-10 You have now made all the settings required for foreign currency valuation .Start the valuation run in the accounts receivable.
In the SAP Easy Access menu, select Accounting Financial AccountingCustomers Periodic Processing Closing Valuate Open Items in ForeignCurrency
Implement a test run first , and then implement an update run .
Implement the run for area ## and enter the following data on the program’sinput screen :Company Code: GR ##
Evaluation Key Date: Last day of the previous monthValuation Method: I## Valuation Area: ## Set the Creating Postings indicator : Set after the test run, if you areimplementing an update run.Do not enter a session name , you are working without a session.
Now, tell the program which objects will be edited:Select Open Items tab:Select the Valuate Customer Open Items indicator.
Now execute the program.
From the list of results, you can go to the simulated postings (=> during thetest run) or to the actual postings/posting documents (=> during the updaterun). Check that the system is using the consolidated accounts you entered.
Note: As everything was valuated for this run, each open item shouldalso trigger an adjustment posting, which will either be an expenseor a revenue posting.
Then start the foreign currency valuation for the area Blank, with thefollowing data:Company code: GR ##
Evaluation Key Date: Last day of the previous monthValuation Method: L## Valuation Area: Leave blank
Bal. Sheet Preparation Valuation: Do not set for test run. Set it for theupdate run , otherwise the valuation difference will not be noted in the item, in
other words, it will not be updated in the original document.Creating Postings indicator : Set after the test run if an update run is beingimplemented.You do not need to enter a session name here either, as you are workingwithout a session.Here too, the program needs to know which objects will be edited. On theOpen Items tab, check whether the customers are still selected.
Now execute the program.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 245/275
U
SAP
P
n
On
y
© SAP AG AC206 4-182
From the list of results, you can go to the simulated postings (=> during thetest run) or to the actual postings/posting documents (=> during the updaterun). Are the local accounts used?
Note: As a lowest value determination is used during the localvaluation run, the item for which the original Euro rate (=> 0.8000)was lower than the current rate (=> 1.0000) will be adjusted. Thismeans of course, that you will receive less Euro for the foreigncurrency.
4-5-11 Start the line item list for your customer 206## again.
In the SAP Easy Access menu, select Accounting Financial AccountingCustomers Account Display/Change Line Items.
Use the layout to select the field with the valuation difference for the local
depreciation area. In the menu, select Settings Layout Current …
See the solution for exercise 4-5-3.
The additional field is called : Valuation difference Technical field name: 1-U_BDIFF
Caution: Unfortunately for technical reasons, you cannot display thevaluation differences of your area ##, as each group has defined itsown area. In Customizing, it is only possible to assign the field with
the valuation difference of the/an international area to a depreciationarea across a client, and not for example, for each company code.
The additional fields would have the following names:
Valuation difference/technical field name: 1-U_BWSHB1
Valuation difference/technical field name: 1-U_BWSHB2 …..
Note too that the fields with the valuation differences are specialfields that you may have to initially display in your company’ssystem using the transaction OBVU .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 246/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 247/275
U
SAP
P
n
On
y
© SAP AG AC206 4-184
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 248/275
U
SAP
P
n
On
y
© SAP AG AC206 4-185
4-6-1 In the Special Ledger application, define the library Z##, which references thetable GLFUNCT. Confirm your data. Go to the header, and enter thedescription Library group ##. From the library header, you can go to the Characteristics . Here, you see alltable fields that can be used in future library reports. Six of these are selectedby default . In addition, however, you need, as already mentioned, the tablefields Account number and Transaction type . Therefore, select the followingtwo fields as well :=> RACCT (account number)=> RMVCT (transaction type)
Save the data in your new library.
4-6-2 Now, define a report in the Report Painter (in your new library). Go to thecorresponding transaction and maintain the following data:
Library: Z## Report: Z## Long Text: Provisions report gr. ##
=> Select Create .
Caution: As this part of the exercise is relatively difficult, and not veryintuitive, the exercises also contain the solutions.
First, define the general data selections in the menu by selecting Edit => Gen. Data Selection.Select the following characteristics and transfer them into the list ofselected characteristics:
- Ledger- Record Type- Fiscal Year- Company Code
Context: You defined the list of available characteristics in your libraryZ##.
For the (selected) characteristic Record Type , you can enter the value 0 in the
From column . The value 0 corresponds to the actual values. This is a little more difficult for the other characteristics: Here, set theindicator for the ON/OFF variable (=> second column with indicators) anduse the possible entries help (F4) to enter the following values in the Fromcolumn:For the Ledger characteristic : The variable 0FRLDNR (Ledger)For the Fiscal Year characteristic : The variable 0F-RY00 (Fiscal year)For the Company Code characteristic : The variable 0FRBUKR (companycode)Select Confirm .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 249/275
U
SAP
P
n
On
y
© SAP AG AC206 4-186
Now, define the columns of the future provisions report. Start with thecolumn that will display the opening balance: Double-click the field called Column 1 . In the dialog box that appears, selectthe element type Key figure with characteristics .The cursor goes to the Basic Key Figure input field. Select the entry LocalCurrency (Caution: Do not use Doc. Local Currency (Actual)).
From the Available Characteristics, select the entry Period and the entry Transaction Type and transfer both of these to the Selected Characteristics list.The “value” for the characteristic Period in the column From is: 0(=> 0 represents the balance carryforward).The “value” for the characteristic Transactn Type in the From column is: *The asterisk represents all transaction types.
Context : As already mentioned, the selected characteristic TransactionType represents the consolidation transaction types. These were/are definedin the Customizing settings for Enterprise Controlling. Choose Enterprise
Controlling => Consolidation => Integration: Preparation forConsolidation => Preparation in the Sender System => Preparations Related to All Consolidation Types => Transaction Type Account Assignment => Maintain Transaction Types for Consolidation.
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short: OB
Medium: Opening Balance Long: Opening BalanceAdopt and confirm your entries.
The second column will contain the provisions allocations:Double-click the field Column 2 and choose the element type Key figure withcharacteristics. Again, change the basic key figure to Local currency .The characteristics Period and Transaction type , which have already beenselected, are assigned the following values:The “value” for the Period characteristic in the From column is: 1The “value” for the Period characteristic in the To column is: 12(=> or 16 for 4 special periods).The value for the Transaction Type characteristic in the From column is:520 (=> Allocation)
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short: Allocation
Medium: Allocation Long: AllocationAdopt and confirm your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 250/275
U
SAP
P
n
On
y
© SAP AG AC206 4-187
Caution: Define the columns for Usage and Reversal of provisions in the sameway as you defined the Allocations column .
For your last entry, create the Closing balance column. It can be calculatedusing existing data. Double-click the next empty column and select the elementtype Formula , instead of the element type Key figure with characteristics :
Closing balance column = Opening balance column + Allocations columnIn the Enter Formula dialog box, select the buttons: X001 + X002 and adoptyour entries.
The Text Maintenance dialog box appears. Here, enter the following data: Short: Closing balance
Medium: Closing balance Long: Closing balance
If you have not entered a column for usage and reversal of provisions, youcan simply delete column 4: Place the cursor on the Column 4 field =>
Select the right mouse button, and choose Delete .However, you can also leave the undefined columns. They will disappearwhen the report is saved.
Now, define the rows of the report : Double-click the field Row 1 . Select andtransfer the Account number characteristic to the selected characteristics.
The value for the Account number characteristic in the From column is thenthe account number of the consolidated provisions account, in this case,account 8 089 000.
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short: 8 089 000
Medium: Provisions IAS Long: Provisions IASAdopt and confirm your entries.
If you like, you can list the local provisions in row 2, for subsequentcomparison. These are then displayed using account 89 000. You could usethe following texts:Short: 89 000
Medium: Local provisions Long: Local provisions
To improve the layout, insert a blank row between rows 1 and 2: Place thecursor on line 2 (=> Local provisions) => In the menu, select Edit, Rows,
Insert Blank Line.
Save your report .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 251/275
U
SAP
P
n
On
y
© SAP AG AC206 4-188
4-6-3 To ensure that your report will display values at a later stage, post a provisionsallocation . To create consolidated provisions amounts, create the followingconsolidated accounts in your company code GR##. Select W. Template:8 479 900 (G/L account long text: Consolidated provisions expense) –Reference: 479 900 / CC: GR##Caution : The correct P&L statement account type would be “Y” for thisexpense account according to the exercise from the first day.8 089 000 (G/L account long text: Consolidated provisions) –Reference: 89 000 / CC: GR##
After you create the accounts, open the new account 8 089 000 in changemode. You must also ensure that this account can only be posted if a(consolidation) transaction type is entered for the posting.This is important , as the provisions history sheet that you created previouslyevaluates these transaction types.You can make this a required entry by using the account’s field status group.
The field status group is located on the Create/Bank/Interest tab . Change thefield status group displayed, G001 , to the field status group RST .
If the field status group RST is not available, consult your trainer.
The decisive aspect of group RST is that the consolidation transaction type isa required field.Field status groups are defined in the Customizing settings of FI. You can alsodisplay the configuration settings for a group from the G/L account: Double-click the entry RST => select the Consolidation group.
Go back to the account and save the field status group change.
Caution: If you have defined a row for local provisions in your report Z## (=> account 89 000 ), use the same steps to also change the field statusgroup of the account 89 000 in your company code GR##.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 252/275
U
SAP
P
n
On
y
© SAP AG AC206 4-189
4-6-4 Use a G/L account posting to create a provisions allocation .In your company code GR##, post a consolidated allocation for € 100,000 , fortoday’s date , using the tax code V0. The posting record to be generated is :Consolidation provisions expense (8 479 900)forConsolidated provisions (8 089 000)
The system should prompt you for a transaction type when you create credititems. Enter the transaction type 520.
If you assign the local provisions in a line in your provisions history sheetreport Z##, you can also create a local provisions allocation for € 120,000.00.
4-6-5 Now, evaluate and check the postings using your new report Z## , to ensure
that the provisions history sheet displays the values correctly.To this end, open your report Z## in change mode, using the Report Painter.Try to run the report . The system will then allow you to insert the report in a(new) report group: Create a new report group Z0##.
As soon as the system generates the group Z0## , a selection screen appears.Enter the following data:
Ledger: 0F Fiscal year: Current year Company code : GR##
Run the report, and see whether the provisions expenses are posted and thecorrect closing balance are displayed. Caution: The Opening balance column cannot contain any values, as you didnot post any values to the previous year.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 253/275
U
SAP
P
n
On
y
© SAP AG AC206 4-190
Solutions
Unit: Balance Sheet Items and Reporting
Topic: Provisions Report
4-6 Solutions – Defining a provisions report/history sheet Start by defining a history sheet. This sheet will become a type oftable, which will contain (at least) the consolidated provisionsaccount and the different (consolidation) transaction types (=>
provisions allocations, usages, and adjustments.
In addition to the transactions, remember to use the provisionsopening or closing balances for a specific year.
First of all, you will create a library. Here, you specify the table fromwhich the provisions history sheet will retrieve data. Of course itwould be optimal if you could use the table of the General Ledger(=> table GLT0 ). Unfortunately, you cannot do this as this table doesnot contain the Consolidation transaction type field.
One option is to use the table GLFUNCT, which contains the fieldsTransaction type and Account number . This table is used/described
by the cost-of-sales ledger 0F.
Caution: This means, of course, that you can only map a historysheet as described in the exercise if you have activated the cost-of-
sales ledger 0F. You activate this ledger, which is delivered in thestandard version, in the component FI-SL (=> Special Ledger).
Your company code GR## has an assignment to the ledger 0F . Thismeans that the cost-of-sales ledger is active in our exercise.
4-6-1 In the Special Ledger application, define the library Z##, which references thetable GLFUNCT.
In the SAP Easy Access menu, select Accounting Financial Accounting Special Purpose Ledger Tools Report Painter Report Writer LibraryCreate.
Library: Z##
Table: From the possible entries help (F4), select the table GLFUNCT.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 254/275
U
SAP
P
n
On
y
© SAP AG AC206 4-191
Confirm your data. Go to the header, and enter the description Library group##. From the library header, you can go to the Characteristics . Here, you see alltable fields that can be used in future library reports. Six of these are selectedby default . In addition, however, you need, as already mentioned, the tablefields Account number and Transaction type . Therefore, select the followingtwo fields as well :=> RACCT (account number)=> RMVCT (transaction type)
Confirm and save the data in your new library.
4-6-2 Now, define a report in the Report Painter (in your new library). Go to thecorresponding transaction …
In the SAP Easy Access menu, select Accounting Financial Accounting Special Purpose Ledger Tools Report Painter Report Create
… and maintain the following data: Library: Z## Report: Z## Long Text: Provisions report gr. ##=> Select Create .
Caution: As this part of the exercise is relatively difficult, and not veryintuitive, the exercises also contain the solutions.
First, define the general data selections:
In the Edit menu, select Gen. Data Selection
Select the following characteristics and transfer them to the list of selectedcharacteristics: - Ledger- Record Type- Fiscal Year- Company Code
Context: You defined the list of available characteristics in your libraryZ##.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 255/275
U
SAP
P
n
On
y
© SAP AG AC206 4-192
For the (selected) characteristic Record Type , you can enter the value 0 in the From column . The value 0 corresponds to the actual values. This is a little more difficult for the other characteristics: Here, set theindicator for the ON/OFF variable (=> second column with indicators) anduse the possible entries help (F4) to enter the following values in the Fromcolumn:For the Ledger characteristic : The variable 0FRLDNR (Ledger)For the Fiscal Year characteristic : The variable 0F-RY00 (Fiscal year)For the Company Code characteristic : The variable 0FRBUKR (companycode)Select Confirm .
Now, define the columns of the future provisions report. Start with thecolumn that will display the opening balance: Double-click the field called Column 1 . In the dialog box that appears, selectthe element type Key figure with characteristics .The cursor goes to the Basic Key Figure input field. Select the entry Local
Currency (Caution: Do not use Doc. Local Currency (Actual)).From the Available Characteristics, select the entry Period and the entry Transaction Type and transfer both of these to the Selected Characteristics list.The “value” for the characteristic Period in the column From is: 0(=> 0 represents the balance carryforward).The “value” for the characteristic Transactn Type in the From column is: *The asterisk represents all transaction types .
Context : As already mentioned, the selected characteristic TransactionType represents the consolidation transaction types. These were/are definedin the Customizing settings for Enterprise Controlling. Choose EnterpriseControlling => Consolidation => Integration: Preparation for
Consolidation => Preparation in the Sender System => Preparations Related to All Consolidation Types => Transaction Type Account Assignment => Maintain Transaction Types for Consolidation.
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short : OB
Medium: Opening Balance Long: Opening BalanceAdopt and confirm your entries.
The second column will contain the provisions allocations:
Double-click the field Column 2 and choose the element type Key figure withcharacteristics. Again, change the basic key figure to Local currency .The characteristics Period and Transaction type , which have already beenselected, are assigned the following values:The “value” for the Period characteristic in the From column is: 1The “value” for the Period characteristic in the To column is: 12(=> or 16 for 4 special periods).
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 256/275
U
SAP
P
n
On
y
© SAP AG AC206 4-193
The value for the Transaction Type characteristic in the From column is:520 (=> Allocation)
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short : Allocation
Medium: Allocation Long: AllocationAdopt and confirm your entries.
Caution: Define the columns for Usage and Reversal of provisions in the sameway as you defined the Allocations column .
For your last entry, create the Closing balance column. It can be calculatedusing existing data. Double-click the next empty column and select the elementtype Formula , instead of the element type Key figure with characteristics :Usethe following formula:Closing balance column = Opening balance column + Allocations column.In the Enter Formula dialog box, select the buttons: X001 + X002 and acceptyour entries.
The Text Maintenance dialog box appears. Here, enter the following data: Short: Closing balance
Medium: Closing balance Long: Closing balance
If you have not entered a column for usage and reversal of provisions, youcan simply delete column 4: Place the cursor on the Column 4 field =>Select the right mouse button, and choose Delete .However, you can also leave the undefined columns. They will disappearwhen the report is saved.
Now, define the rows of the report : Double-click the field Row 1 . Select andtransfer the Account number characteristic to the selected characteristics.
The value for the Account number characteristic in the From column is thenthe account number of the consolidated provisions account, in this case,account 8 089 000.
On the bottom of the same dialog box, select the Change short, middle andlong texts icon , and maintain the following data: Short : 8 089 000
Medium: Provisions IAS Long: Provisions IASAdopt and confirm your entries.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 257/275
U
SAP
P
n
On
y
© SAP AG AC206 4-194
If you like, you can list the local provisions in row 2, for subsequentcomparison. These are then displayed using account 89 000. You could usethe following texts:Short: 89 000
Medium: Local provisions Long: Local provisions
To improve the layout, insert a blank row between rows 1 and 2: Place thecursor on line 2 (=> Local provisions) => In the menu, select Edit, Rows,
Insert Blank Line.
Save your report .
4-6-3 To ensure that your report will display values at a later stage, post a provisionsallocation . To create consolidated provisions amounts, create the followingconsolidated accounts in your company code GR##.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Master Records Individual Processing Centrally.
Select W. Template :8 479 900 (G/L account long text: Consolidated provisions expense) –Reference: 479 900 / CC: GR##The correct P&L statement account type would be “Y” for this expenseaccount according to the exercise from the first day.8 089 000 (G/L account long text: Consolidated provisions)–Reference: 89 000 / CC: GR##
After you create the accounts, open the new account 8 089 000 in changemode.
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Master Records Individual Processing Centrally.
Call the new account 8 089 000.From the menu, select G/L Account Change.
You must also ensure that this account can only be posted if a (consolidation)transaction type is entered for the posting.
This is important , as the provisions history sheet that you created previouslyevaluates these transaction types.You can make this a required entry by using the account’s field status group.The field status group is located on the Create/Bank/Interest tab . Change thefield status group displayed, G001 , to the field status group RST .
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 258/275
U
SAP
P
n
On
y
© SAP AG AC206 4-195
If the field status group RST is not available, consult your trainer.
The decisive aspect of group RST is that the consolidation transaction type is
a required field.Field status groups are defined in the Customizing settings of FI. You can alsodisplay the configuration settings for a group from the G/L account: Double-click the entry RST => select the Consolidation group.
Go back to the account and save the field status group change.
Caution: If you have defined a row for local provisions in your report Z## (=> account 89 000 ), use the same steps to also change the field statusgroup of the account 89 000 in your company code GR##.
4-6-4 Use a G/L account posting to create a provisions allocation .
In the SAP Easy Access menu, select Accounting Financial AccountingGeneral Ledger Posting Create G/L Account Document.
In your company code GR##, post a consolidated allocation for € 100,000 , fortoday’s date , using the tax code V0. The posting record to be generated is :Consolidation provisions expense (8 479 900)forConsolidated provisions (8 089 000)
The system should prompt you for a transaction type when you create credit
items. Enter the transaction type 520.
If you assign the local provisions in a line in your provisions history sheetreport Z##, you can also create a local provisions allocation for € 120,000.00.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 259/275
U
SAP
P
n
On
y
© SAP AG AC206 4-196
4-6-5 Now, evaluate and check the postings using your new report Z## , to ensurethat the provisions history sheet displays the values correctly.
To this end, open your report Z## in change mode, using the Report Painter.
In the SAP Easy Access menu, select Accounting Financial Accounting Special Purpose Ledger Tools Report Painter Report Change.
Select your report Z## in the library Z## and double-click the report to select it.
Try to run the report . The system will then allow you to insert the report in a(new) report group: Create a new report group Z0##.
As soon as the system generates the group Z0## , a selection screen appears.Enter the following data:
Ledger: 0F Fiscal year: Current year Company code : GR##
Run the report, and see whether the provisions expenses are posted and the
correct closing balance are displayed. Caution: The Opening balance column cannot contain any values, as you didnot post any values to the previous year.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 260/275
U
SAP
P
n
On
y
© SAP AG AC206 5-1
SAP AG 2003
Effects of a Transition During an ImplementationProject
Scope of the transition
Typical problem areas in the transition
Effects on the balance sheet/profit & loss statement
Project experience
Contents:
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 261/275
U
SAP
P
n
On
y
© SAP AG AC206 5-2
SAP AG 2003
Give a practical assessment of the effort required andthe expected scope of an IAS/U.S. GAAP project
International Financial Reporting – Current Trends:Unit Objectives
At the conclusion of this unit, you will be able to:
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 262/275
U
SAP
P
n
On
y
© SAP AG AC206 5-3
SAP AG 2003
Overview Diagram
AC206
Implementation Project
Implementation Options
Current Trends
Balance Sheet Itemsand Reporting
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 263/275
U
SAP
P
n
On
y
© SAP AG AC206 5-4
SAP AG 2003
Your company wants to introduce different accountingstandards for financial statements.
Business Scenario
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 264/275
U
SAP
P
n
On
y
© SAP AG AC206 5-5
SAP AG 2003
The transition period will last one and a half to three years intotal, depending on the size of the company, the complexity ofthe project, and the diversity of the business areas, as well ason the condition of the financial accounting organization.
Source: Case study by Samy Walleyo – manager in consultancy for medium-sizedbusinesses (AMB) at Arthur Andersen
Scope of the Transition
From the initial planning stages to the completion of the project, there is much to consider and there aremany decisions to be made. Converting the systems is a small part of the work.
The old accounting methods will not be replaced by the new one, even if IAS / U.S.-GAAP is chosen asthe leading valuation.
Individual financial statements still have to be prepared in accordance with tax law.
Local approach is relevant for deferred taxes.
It will be necessary to plan extra personnel resources for the implementation and transition phases.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 265/275
U
SAP
P
n
On
y
© SAP AG AC206 5-6
SAP AG 2003
Modifications to postings, processes, and information flow
Knowledge about IAS/U.S. GAAP accounting needs to beattained
For groups, the subsidiaries need to be included in theprocess of changing the group method of accounting
Introducing cost-of-sales income requires implementation ofstatement reporting
Typical Problem Areas in the Transition
Change processes: Corporate restructuring and new acquisitions must be taken into account in financialreporting. However, there are often only limited resources available.
Reporting: Quarterly figures and annual figures must be compared with prior year figures Prior yearfigures have to be converted. This needs to be considered one year prior to the transition.
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 266/275
U
SAP
P
n
On
y
© SAP AG AC206 5-7
SAP AG 2003
Parallel Financial Reporting: FI-AA
Revaluation of fixed assets or depreciation
(straight- line depreciation versus declining balancedepreciation)
Capitalization of internally generated intangibleassets (capitalization also of internally generatedassets, for example, software, patents). TheInvestment Management module can beimplemented
Leasing (capital lease – capitalization by the lessee)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 267/275
U
SAP
P
n
On
y
© SAP AG AC206 5-8
SAP AG 2003
Parallel Financial Reporting: FI
Bad debt allowance
Short- or long-term classification
Foreign currency valuation(market rate vs.)
Securities (CFM)
Other provisions (when and how much)
Pension liability (various calculations and interest rate)
Accruals
Profit & loss according to cost-of-sales presentation inthe Special Ledger
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 268/275
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 269/275
U
SAP
P
n
On
y
© SAP AG AC206 5-10
SAP AG 2003
Parallel Financial Reporting: Requirements
Statement of changes in retained earnings
Schedules of liabilities
Cash Flow Statement
Segment reporting(business areas / profit centers)
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 270/275
U
SAP
P
n
On
y
© SAP AG AC206 5-11
SAP AG 2003
Support from SAP
Best Practices:
Training:
SAPNet: http://service.sap.com/ias
WDEBF3: Accounting 3 – Financial reporting according toIAS and US-GAAP)
AC206: Parallel Financial Reporting in the SAP System
AC210: The New General Ledger
Concept of Parallel Financial Reporting
Conversion in Customizing
Data Conversion (=> SLO)
Consulting:
Material number CD (German): 500 694 74
Material number CD (English): 500 704 02
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 271/275
U
SAP
P
n
On
y
© SAP AG AC206 5-12
SAP AG 2003
SLO Conversion Chart of Accounts
Phase 1 Questionnairehttp://service.sap.com/conversionservices
Phase 2 Preliminary discussion
Clarify prerequisites / time schedule
Phase 3 ContractProject is set up
Phase 4 Business-specific preparationsfor example, account old – newDefinition of test procedures
Phase 5 Technical preparationsTest system about 1 week beforetest conversion
Phase 6 Test conversionTransfer of data and reconciliation4 to 6 weeks before going live
Phase 7 Go live on a weekend or public holiday
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 272/275
U
SAP
P
n
On
y
© SAP AG AC206 5-13
SAP AG 2003
Effects of a Transition During an ImplementationProject: Unit Summary
Give a practical assessment of the requiredexpenditure and scope of an IAS/U.S. GAAP project
You are now able to
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 273/275
U
SAP
P
n
On
y
© SAP AG AC206 6-1
Menu Paths
Key Customizing paths used in AC206 are listed here :(=> These paths appear in an SAP R/3 Enterprise system)
Enhancing the chart of accounts (in FI): Financial Accounting General Ledger Accounting G/L Accounts Master Records Preparations Edit Chart of Accounts List
To enhance the account group/range : Financial Accounting General Ledger Accounting G/L Accounts Master Records Preparations Define Account Group
Defining P&L statement account types/ retained earnings accounts: Financial Accounting General Ledger Accounting G/L Accounts Master Records Preparations Define
Retained Earnings Account
To define (FI) document types: Financial Accounting Financial Accounting Global Settings Document Document Header Define Document Types
To define Special Ledgers: Financial Accounting Special Purpose Ledger Basic Settings Master Data Maintain Ledgers
Setting the chart of depreciation for Asset Accounting: Financial Accounting Asset Accounting Valuation Set Chart of Depreciation
Defining/copying depreciation area for Asset Accounting : Financial Accounting Asset Accounting Valuation Depreciation Areas Define Depreciation Areas
Defining/copying asset classes: Financial Accounting Asset Accounting OrganizationalStructures Asset Classes Define Asset Classes
Allowing asset classes to be used for new depreciation area: Financial Accounting Asset Accounting Valuation Determine Depreciation Areas in the Asset Class
Maintaining (consolidated) accounts in Asset Accounting / account determination: Financial Accounting Asset Accounting Integration with the General Ledger Assign G/L Accounts
Defining direct posting for a periodically posting depreciation area in AA: Financial Accounting Asset Accounting Integration with the General Ledger Post APC Values Periodically to the General Ledger Maintain Posting Rules for Parallel Accounting Principles
Maintain Posting Rules
Entering document type for RAPERB2000 in AA: Accounting Asset Accounting Integration with the General Ledger Post APC Values Periodically to the General Ledger Specify Document Type for Periodic Posting of Asset Values
Defining/assigning activation versions and activation keys in IM: Investment Management Internal Orders as Investment Measures Capitalization Values per Depreciation Area ...
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 274/275
U
SAP
P
n
On
y
© SAP AG AC206 6-2
Making settings for leasing in Asset Accounting: Financial Accounting Asset Accounting Special Valuations Leasing ...
Defining cost variants (and valuation variants) for inventory costing: Controlling ProductCost Controlling Product Cost Planning Material Cost Estimate with Quantity Structure
… Defining costing sheets (for overheads): Controlling Product Cost Controlling- ProductCost Planning Basic Settings for Material Costing Overhead Define Costing Sheets
Or: Controlling Product Cost Controlling Cost Object Controlling Product Cost byOrder Basic Settings for Product Cost by Order Overhead Define Costing Sheet
Making settings for WIP determination: Controlling Product Cost Controlling CostObject Controlling Period-End Closing Work in Process ...
Making settings for WIP settlement: Controlling Product Cost Controlling Cost Object
Controlling Product Cost by Order Period-End Closing Settlement ...
Making settings for results analysis: Controlling Product Cost Controlling Cost ObjectControlling Product Cost by Sales Order Period-End Closing Results Analysis
Defining FI depreciation areas: Accounting Accounts Payable/Accounts Receivable Business Transactions Closing Valuate Define Depreciation Areas
Creating accounts for flat-rate value adjustment: Financial Accounting
Accounts Payable/Accounts Receivable Business Transactions Closing Valuate Valuations Define Accounts Select transaction B03
Defining accounts for additional FI depreciation areas: Edit menu ChangeChart/Acct…. Select chart of accounts Change depreciation area using yellow arrowicon in dialog box
Defining value adjustment key in flat-rate value adjustment: Accounting Accounts Payable/Accounts Receivable Business Transactions Closing Valuate Valuations Define Value Adjustment Key
Defining valuation method in foreign currency valuation: For example, Financial AccountingGlobal Settings Company Code Parallel Valuation Methods Foreign CurrencyValuation Define Valuation Methods
Defining accounts for foreign currency valuation: For example, Financial Accounting GlobalSettings Company Code Parallel Valuation Methods Foreign Currency Valuation
Prepare Automatic Postings for Foreign Currency Valuation Select transaction KDF
8/10/2019 AC206 Col52 Parallel Valuations
http://slidepdf.com/reader/full/ac206-col52-parallel-valuations 275/275
Defining operative depreciation area/valuation classes for Treasury: Corporate Finance Management Transaction Manager General Settings Accounting Settings for Position Management Define and Assign Valuation Classes
f l f C Fi M T i