Coomcel _cost & Revanue Accounting

8/6/2019 Coomcel _cost & Revanue Accounting

1/43

&RVW DQG 5HYHQXH (OHPHQW$FFRXQWLQJ

+

(

/

3

&

2

2

0

&

(

/

5 H O H D V H %


2/43

&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 6$3 $*

-XQH

&RS\ULJKW Copyright 1998 SAP AG. All rights reserved.

No part of this brochure may be reproduced or transmitted in any form or for any purpose withoutthe express permission of SAP AG. The information contained herein may be changed withoutprior notice.

SAP AG further does not warrant the accuracy or completeness of the information, text, graphics,links, or other items contained within these materials. SAP AG shall not be liable for any special,indirect, incidental, or consequential damages, including without limitation, lost revenues or lostprofits, which may result from the use of these materials. The information in this documentation issubject to change without notice and does not represent a commitment on the part of SAP AG forthe future.

Some software products marketed by SAP AG and its distributors contain proprietary softwarecomponents of other software vendors.

Microsoft, WINDOWS, NT, EXCEL and SQL-Server are registered trademarks ofMicrosoft Corporation.

IBM, DB2, OS/2, DB2/6000, Parallel Sysplex, MVS/ESA, RS/6000, AIX, S/390,AS/400, OS/390, and OS/400 are registered trademarks of IBM Corporation.

OSF/Motif is a registered trademark of Open Software Foundation.

ORACLE is a registered trademark of ORACLE Corporation, California, USA.

INFORMIX-OnLine IRU 6$3 is a registered trademark of Informix Software Incorporated.

UNIX and X/Open are registered trademarks of SCO Santa Cruz Operation.ADABAS is a registered trademark of Software AG.

SAP, R/2, R/3, RIVA, ABAP/4, SAP ArchiveLink, SAPaccess, SAPmail,SAPoffice, SAP-EDI, R/3 Retail, SAP EarlyWatch, SAP Business Workflow, ALE/WEB ,Team SAP , BAPI , Management Cockpit are registered or unregistered trademarks of SAPAG.

,FRQV

,FRQ 0HDQLQJ

Caution

Example

Note


3/43

6$3 $* &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ

-XQH

&RQWHQWV

&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ LQ WKH 5 6\VWHP5HFRQFLOLDWLRQ /HGJHU

Reconciliation Ledger Structure ................................................................................................. 8Example: Reconciliation Ledger Structure ............................................................................... 11

)XQFWLRQDO $UHDDeriving and Determining Functional Areas............................................................................. 13

2EMHFW &ODVV2EMHFW 7\SH8VLQJ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ3UHSDUDWRU\ 6WHSV$FWLRQV LQ WKH &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 0HQX)XQFWLRQV LQ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ0DVWHU 'DWD 0DLQWHQDQFH3HULRGLF 7DVNV ,QIRUPDWLRQ 6\VWHP

Displaying the ........................................................................................................................... 26Cost Element Reports .............................................................................................................. 28

5HFRQFLOLDWLRQ 3RVWLQJV

Executing Reconciliation Postings ........................................................................................... 31Defining Adjustment Accounts ................................................................................................. 32Account Assignment................................................................................................................. 34

Transporting the Account Determination............................................................................. 37Defining Posting Rules ........................................................................................................ 38Defining Clearing Accounts ................................................................................................. 39

)ROORZ 8S 3RVWLQJ WR WKH 5HFRQFLOLDWLRQ /HGJHU'LVSOD\LQJ 7RWDOV LQ WKH 5HFRQFLOLDWLRQ /HGJHU&XUUHQFLHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU7UDQVIHU 3ULFHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU


4/43


-XQH

&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ


5/43


&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ

-XQH

&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ LQ WKH 5 6\VWHP >3DJH @

5HFRQFLOLDWLRQ /HGJHU >3DJH @5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUH >3DJH @

([DPSOH 5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUH >3DJH @)XQFWLRQDO $UHD >3DJH @

'HULYLQJ DQG 'HWHUPLQLQJ )XQFWLRQDO $UHDV >3DJH @

2EMHFW &ODVV >3DJH @

2EMHFW 7\SH >3DJH @


6/43


&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ LQ WKH 5 6\VWHP

-XQH

&RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ LQ WKH 5

6\VWHPCost and Revenue Element Accounting is part of the Cost Center Accounting component (CO-OM-CCA) in which costs occurring during a settlement period are entered and organized. It isthus not cost controlling as such, but a structured assignment of data forming the basis of costcontrolling.

In an integrated accounting structure such as the SAP R/3 System, complicated entry of costdata is not necessary because each business transaction relevant to cost controlling provides theControlling (CO) application component detailed information of not only the cost element, butabout the account assignment object itself. Each resource usage in Material Management (MM),each billing in Sales and Distribution (SD), and each external transaction in Financial Accounting(FI) flows directly through the G/L account to the corresponding account assignment object.

The goal of the data entry can be limited to a part of the additional and surcharge costs. If, forexample, the depreciation of equipment is transferred from Asset Management, a imputed costcharge must be calculated in CO.

Further, the SAP R/3 System CO application component has the task of identifying which costsoccur in which sub-divisions of a corporation, and where the cost flows took place. A completelisting of the costs is displayed along with the account assignment objects which generated them(such as cost centers, orders, projects, etc.).

The cost flow in CO can lead to the need for reconciliation between internal and externalaccounting in the case of cross-company-code or cross-business-area controlling. Reconciliationalso takes place in cost and revenue element accounting.


7/43


5HFRQFLOLDWLRQ /HGJHU

-XQH

5HFRQFLOLDWLRQ /HGJHU In SAPs integrated accounting system, the data from internal and external accounting should betransparent and reconcilable. Value flows within cost controlling and its effects on the balanceand G/L accounts of a corporation must be handed on to FI. To effectively meet theserequirements, CO data is summarized and evaluated in the UHFRQFLOLDWLRQ OHGJHU . If cross-company code or cross-company area allocations took place, these activities can beautomatically registered in and posted to FI. These functions are also found in the reconciliationledger.

The reconciliation ledger carries out the following tasks.

Summarized reconcilation of CO accounts with FI.

Forms the basis for generating allocation postings in the general ledger for costsallocated across company codes or business areas, that is, in the event a value flow

occurred beyond a company code or business area boundary. Navigation help and access to CO from the profit and loss statement.

The reconciliation ledger is updated with each posting or follow-up posting. You can runevaluations using the special cost element reports. You can pass on the cross-companycode/business area value flows with Reconciliation Postings [Page 29]


8/43


9/43


5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUH

-XQH

2EMHFW

3DUWQHU

$FFRXQW&RPSDQ\ FRGH%XVLQHVV DUHD2ULJLQ2EMHFW W\SH2EMHFW FODVV)XQFWLRQDO DUHD

$FFRXQW&RPSDQ\ FRGH%XVLQHVV DUHD2ULJLQ2EMHFW W\SH2EMHFW FODVV)XQFWLRQDO DUHD

7UDQVDFWLRQ'U &U LQGLFDWRU 9DOXHV4XDQWLWLHV

Data summarization proceeds from the object (such as the Cafeteria cost center) via the objecttype to the account.

All actual data from the CO application component, meaning all CO line items for actual data(value type 04) in version 0, stores in the reconciliation ledger in summarized form.

Auxiliary account assignments from Financial Accounting to costing-basedprofitability analysis are entered via a reconciliation object. This also applies toassessments from cost centers to Profitability Analysis.

The diagram below shows how data is summarized.


10/43


5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUH

-XQH

5HFRQFLOLDWLRQOHGJHU

$FFRXQW

&& 25 %3

&2 DSSOLFDWLRQ

&RQWUROOLQJ2EMHFWV

& D I H W H U L D

3 U R G X F W L R Q

$ G P L Q L V W U D W L R Q

: R U N V K R S

7 U D G H ) D L U

2 E M H F W W \ S H V & & & R V W F H Q W H U 2 5 2 U G H U % 3 % X V L Q H V V S U R F H V V

P i w r p r ) 8 8 2 8 p r r P S 2 P q r 7 Q 2 7 v r p r

The information system is used to evaluate the data; see Example: Reconciliation LedgerStructure [Page 11] .


11/43


([DPSOH 5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUH

-XQH

([DPSOH 5HFRQFLOLDWLRQ /HGJHU 6WUXFWXUHIn CO-OM-CCA an activity is allocated internally from administrative cost center 1, companycode 1 to production cost center 2, company code 2. An allocation of 200 administrative hours(AHR) is made, valued at $50/hour. The record in the reconciliation ledger contains the followinginformation.

Which &2 WUDQVDFWLRQwas responsible for the posting?

RKL Internal activity allocation

Which TXDQWLWLHVand YDOXHVwere allocated?

200 AHR and 200 AHR x $50/AHR = $10,000

To which FRVW HOHPHQWVor DFFRXQWVwere these quantities and values posted?

613 000 Internal activity allocation

To which RUJDQL]DWLRQDO XQLWV(company code, controlling area) and REMHFW FODVVHVdo the sender and receiver belong?

Cost center 1: Company code 1, object class GCOST

Cost center 2: Company code 2, object class GCOST

To which REMHFW W\SHdo the sender and receiver belong?

Cost center 1: cost center

Cost center 2: cost center

To which IXQFWLRQDO DUHDdo the sender and receiver belong?

Cost center 1: AdministrationCost center 2: Production


12/43


)XQFWLRQDO $UHD

-XQH

)XQFWLRQDO $UHDFunctional areas divide corporate expenditures based on the requirements of cost of salesaccounting into functions such as production, administration, sales, marketing, research anddevelopment, etc.

The expenditures not directly assignable to the sales volume are divided into functional areas.On the basis of the functional division, cost of sales accounting displays where costs occur in theorganization. With the reconciliation ledger, evaluations can be executed according to functionalarea.

The functional area is recorded in the totals tables of the reconciliation ledger and Profit CenterAccounting, as well as in the FI and CO documents.


13/43


'HULYLQJ DQG 'HWHUPLQLQJ )XQFWLRQDO $UHDV

-XQH

'HULYLQJ DQG 'HWHUPLQLQJ )XQFWLRQDO $UHDV'HULYLQJ WKH )XQFWLRQDO $UHD LQ 3ULPDU\ 3RVWLQJV ), 3RVWLQJV

The functional area can be determined with substitution from the account assignment elementsexisting in the document. See the IMG )LQDQFLDO $FFRXQWLQJ %DVLF 6HWWLQJV )LQDQFLDO $FFRXQWLQJ &RPSDQ\ &RGH 3UHSDUH FRVW RI VDOHV DFFRXQWLQJ

In addition to the information in the document, the master data information from the CO object isalso available. For example, the functional area Administration can be determined from the costcenter itself in addition to the cost center category assigned.

The functional area can also be entered directly. A substitution of the functional area takes placeonly when the functional area is initial. An existing functional area cannot be replaced by another.

'HULYLQJ WKH )XQFWLRQDO $UHD LQ 6HFRQGDU\ 3RVWLQJV $OORFDWLRQV :LWKLQ &2

Allocations between CO objects can display a change in functional area from a managementpoint of view. Therefore, allocation of costs between functional areas in G/L items with costsassigned to them must be carried out. For this reason, the substitutions created in FI are alsoused for the CO-internal allocations. The substitution rules must take the CO allocations intoaccount.

By means of the information indicating between which functional areas values are allocated,adjustment postings in FI can be generated through the reconciliation ledger, ensuring thecorrect values in the profit and loss statement items.

In Reconciliation Postings [Page 29] , no substitution of the functional area is

carried out. A substitution would invalidate the cost flow in CO and would nolonger be useful in FI.


14/43


2EMHFW &ODVV

-XQH

2EMHFW &ODVVThe object class is used to classify controlling objects such as cost centers, orders, and costobjects, and to display the cost flows within CO from a business management perspective. Thefollowing object classes are defined by SAP.

Overhead costs (OCOST)

Investments (INVST)

Production (PRODT)

Profit and sales (PROFT)

The assignment of the objects cost center, cost object, customer order, and profitability segmentto an object class is fixed by SAP, while others may be assigned by the user.

The table below shows an overview of the objects in CO with fixed assignments and the objectsthat can be freely assigned. If you do not undertake an object assignment, the given defaultsetting is valid.


15/43


2EMHFW &ODVV

-XQH

& ':

)L[HG DVVLJQPHQW 9DULDEOH DVVLJQPHQW 6WDQGDUG GHIDXOW

&RVW &HQWHU

&XVWRPHU 2UGHU

3URILWDELOLW\ 6HJPHQW

&2 ,QWHUQDO 2UGHU

&2 ,PSXWHG &RVW 2UGHU

&2 3URGXFW &LVW&ROOHFWRU

33& 3URGXFWLRQ 2UGHU

0DLQWHQDQFH 2UGHU

&RVW 2EMHFW +LHUDUFK\

*HQHUDO &RVW 2EMHFW

3URGXFW *URXS

1HWZRUN1HWZRUN 2SHUDWLRQ

:%6 (OHPHQW

2YHUKHDG&RVWV ,QYHVWPHQWV 3URGXFWLRQ 3URILWDELOLW\DQG 6DOHV

2EMHFW &ODVVHV $VVLJQPHQW

The objects not assigned to a fixed object class can be assigned in the respective master datarecords. Internal orders, for example, can be assigned in the master data in the general

parameters for &RQWURO of the object class.The cost object assignment to an object class is dependent on the cost object type and is fixedaccording to type. The following assignments are valid:

&RVW 2EMHFW 7\SH 2EMHFW &ODVV

01 Cost Object Hierarchy FERTG

02 Cost Objects: General GKOST

03 Product Group FERTG


16/43


17/43


2EMHFW 7\SH

-XQH

2EMHFW 7\SHThe REMHFW W\SHis technical information used to determine which type the posted accountingobjects belong to.

For example, all postings to a cost center or cost center/activity type are updated in thereconciliation ledger under the object type Cost center.

The object types below are recorded in the reconcilation ledger.

Cost center

Network

Order

Reconciliation object

Business process Cost object

Project structure plan element

Sales document item

The object type is used in the information system. It is necessary for line item identification andfor branching to reconciliation ledger reports from the information systems of the different COapplication components (Cost Center Accounting, Overhead Orders, etc.).


18/43


8VLQJ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ

-XQH

8VLQJ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJThe following section describes how Cost and Revenue Element Accounting (CO-OM-CEL) isintegrated with the Controlling (CO) application component and the sequence you must follow touse the reconciliation ledger effectively. The section is divided into two parts:

3UHSDUDWRU\ 6WHSV >3DJH @

$FWLRQV LQ WKH &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 0HQX >3DJH @


19/43


3UHSDUDWRU\ 6WHSV

-XQH

3UHSDUDWRU\ 6WHSV

3URFHGXUHA number of steps are necessary to make full use of the reconciliation ledger functions:

1. Configure CO-OM-CEL in the implementation guide (IMG).

a) Activate the reconciliation ledger. The reconciliation ledger is updated online forall CO postings. See the IMG &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 5HFRQFLOLDWLRQ /HGJHU $FWLYDWH UHFRQFLOLDWLRQ OHGJHU .

b) Maintain expense accounts. For expense accounts to be assigned reconciliationpostings, the indicator 3RVWLQJ ZLWKRXW WD[ DOORZHG must be activated in theaccount master data.

c) Create adjustment accounts in Financial Accounting (FI). These accounts mustbe profit and loss accounts. See Define Adjustment Accounts [Page 32] .

d) Maintain automatic account assignment. To be able to make reconciliationpostings in FI, you must determine adjustment accounts for secondary costelements. See Assign Adjustment Accounts [Page 34] .

2. Configure Cost Center Accounting (CO-OM-CCA) with the IMG.

3. Configure the other required CO applications. The corresponding implementationguides explain how to set up each CO application.

4. Make postings to the CO applications and to external systems.

5. Follow-up postings to the reconciliation ledger may be necessary and can be made atany time for a period interval. See Follow-Up Posting to the Reconciliation Ledger[Page 40] .

You can create cost elements in the CO-OM-CEL or CO-OM-CCA menus.

The &RPSDQ\ FRGH YDOLGDWLRQindicator must be activated for primary postings inthe controlling area.

When posting primary costs in FI to a cost center, you can enter a cost center, forexample, as an account assignment object. If the reconciliation ledger is active,activating the validation indicator noted above ensures that the cost center is notassigned to a different company.

Activate the corresponding indicator in your controlling area. To analyze postings on a business area level with the reconciliation ledger,

assign each cost center to a business area.

To do so, activate the %XVLQHVV DUHD EDODQFH VKHHWVindicator in configuration forthe company codes assigned to the controlling area. See the IMG )LQDQFLDO $FFRXQWLQJ *OREDO 3DUDPHWHUV %XVLQHVV $UHD (QDEOH EXVLQHVV DUHDEDODQFH VKHHW .

The %XVLQHVV DUHDfield in the cost center master then becomes an obligatoryfield.


20/43


3UHSDUDWRU\ 6WHSV

-XQH

The fiscal year variant assigned to the controlling area and the correspondingcompany codes can only differ in the number of imputed cost calculation periods.

When making follow-up postings, the SAP System reads both the totals files andthe line item files, which slows the processing speed. For performance reasons,you should run your completion postings in the background.

When posting costs across company codes you should record the group currencyin the general ledger (ledger GLT0). This is particularly necessary if the companycodes assigned to the controlling area are managed in different currencies. Thevalues from FI and CO are then comparable as group currency for all companycodes.


21/43


$FWLRQV LQ WKH &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 0HQX

-XQH

$FWLRQV LQ WKH &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ

0HQX3URFHGXUHAfter finishing configuration, the following functions are available in CO-OM-CEL.

1. Analyses via the information system. You can make cross-application-componentevaluations with the reconciliation ledger and identify which costs have been incurred,carry out differentiated cost analyses according to object type, functional area, objectclass, company code, or business area. See Information System [Page 25]

2. Reconciliation postings to reconcile any differences between FI and CO. SeeReconciliation Postings [Page 29]

Master data maintenance functions and imputed cost calculation are to be carried outhere only if they were not yet executed in CO-OM-CCA. See Functions in Cost andRevenue Element Accounting [Page 22]


22/43


)XQFWLRQV LQ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ

-XQH

)XQFWLRQV LQ &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJCost and Revenue Element Accounting (CO-OM-CEL) incorporates some functions which arepart of Cost Center Accounting (CO-OM-CCA). You can perform these functions, such ascreating cost or revenue elements, in either CO-OM-CCA or CO-OM-CEL. Cost and RevenueElement Accounting offers the following functions.

0DVWHU 'DWD 0DLQWHQDQFH >3DJH @

3HULRGLF 7DVNV >3DJH @

,QIRUPDWLRQ 6\VWHP >3DJH @'LVSOD\LQJ &RVW )ORZ 2YHUYLHZ 5HSRUWV >3DJH @

&RVW (OHPHQW 5HSRUWV >3DJH @

5HFRQFLOLDWLRQ 3RVWLQJV >3DJH @

([HFXWLQJ 5HFRQFLOLDWLRQ 3RVWLQJV >3DJH @

'HILQLQJ $GMXVWPHQW $FFRXQWV >3DJH @

$FFRXQW $VVLJQPHQW >3DJH @7UDQVSRUWLQJ $FFRXQW $VVLJQPHQWV >3DJH @'HILQLQJ 3RVWLQJ 5XOHV >3DJH @'HILQLQJ &OHDULQJ $FFRXQWV >3DJH @

)ROORZ 8S 3RVWLQJ WR WKH 5HFRQFLOLDWLRQ /HGJHU >3DJH @

'LVSOD\LQJ 7RWDOV LQ WKH 5HFRQFLOLDWLRQ /HGJHU >3DJH @

&XUUHQFLHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU >3DJH @

7UDQVIHU 3ULFHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU >3DJH @


23/43


0DVWHU 'DWD 0DLQWHQDQFH

-XQH

0DVWHU 'DWD 0DLQWHQDQFHAfter completing CO-OM-CEL configuration, use the application menu to create master data forcost and revenue elements. For information on the procedure, see:

0DVWHU 'DWD *URXSV >([W @

&RVW (OHPHQWV >([W @

For more information on results analysis orders, see the R/3 Library under CO 2YHUKHDG 2UGHUV.


24/43


3HULRGLF 7DVNV

-XQH

3HULRGLF 7DVNV

8VHAt periods end, after all postings have been processed, you can undertake imputed costcalculation and reconciliation postings. For more information, see:

$FFUXDO &DOFXODWLRQ >([W @

5HFRQFLOLDWLRQ 3RVWLQJV >3DJH @


25/43


,QIRUPDWLRQ 6\VWHP

-XQH

,QIRUPDWLRQ 6\VWHP

8VHThe information system supports speedy evaluations across all SAP R/3 System applicationcomponents. You can use the reports supplied by SAP or define your own reports to suit yourindividual requirements. For more information, see:

&RVW (OHPHQW 5HSRUWV >3DJH @

'RFXPHQW 'LVSOD\ >([W @

&DOOLQJ 8S 0DVWHU 'DWD ,QGH[HV >([W @

'LVSOD\LQJ &RVW )ORZ 2YHUYLHZ 5HSRUWV >3DJH @


26/43


'LVSOD\LQJ WKH &RVW )ORZV 2YHUYLHZ 5HSRUW

-XQH


3UHUHTXLVLWHVYou use the cost flows overview report to document the cost flows in Controlling, as well as thereconciliation postings. This report displays all the cross-company-code, cross-business-area orcross-functional-area cost flows in Controlling. It consists of three blocks:

The sum of the cost flows

The SAP R/3 system displays the cross-company-code, cross-business-area andcross-functional-area cost flows in separate lists.

Cost flow overview

Cost flows can be cross-company-code, cross-business-area and cross-functional-area at the same time. Therefore, the system displays the cost flows in the overviewlist according to the criteria company code, business area, functional area of thesender and the receiver. The system also displays the adjustment account for thereconciliation postings.

Detail lists

In the detail list, the system can display, for each row of the overview list, the CO lineitems that caused the cost flow. It also displays the FI documents created with areconciliation posting.

3URFHGXUHTo call up the &RVW IORZV RYHUYLHZ report, proceed as follows:

1. Choose &RVW IORZV &RVW IORZV RYHUYLHZ in the report tree for Cost and RevenueElement Accounting.

2. Enter the controlling area or the company code for which you want to carry out thereport.

3. Enter the periods and a fiscal year.

4. You can also display the following itemizations:

a) A display of the line items that led to the relevant cost flows

The selection of the CO documents is very time consuming and should thereforebe executed in the background.

b) A display of the reconciliation postings already executed.

The R/3 system displays all documents from the reconciliation ledger forreconciliation postings, as well as the corresponding FI documents.

5. You can choose to display the following:

a) Cost flows for which no reconciliation postings have yet been made

b) All cost flows


27/43



-XQH

6. In the cost flow report, you can choose to display one of three valuations (seeTransfer Prices in the Reconciliation Ledger [Page 43] ). Choose ([WUDV 9DOXDWLRQ

YLHZand select the valuation you want to use.7. Choose the desired sort mode for the output. The following possibilities exist:

a) Company code/business area/functional area/account

b) Company code/account/business area/functional area

c) Company code/functional area/account/business area

8. To avoid system performance problems, you start the processing run in thebackground. Set the %DFNJURXQG 3URFHVVLQJ indicator, if required.

9. Choose ([HFXWH.

If you have selected the ,WHPL]DWLRQdisplay, and you are processing online, you canbranch from the &RVW IORZV RYHUYLHZ to the display of the appropriate document. Todo so, position your cursor on the document number and choose ([HFXWH


28/43


&RVW (OHPHQW 5HSRUWV

-XQH

&RVW (OHPHQW 5HSRUWV

8VHSpecial cost element reports are supplied in the SAP R/3 System for evaluating the reconciliationledger. With these reports you can compare the values in internal and external accounting,display the costs incurred for each object class, and see the cost flows between company codes.Use the menu path ,QIRUPDWLRQ 6\VWHP 6HOHFW UHSRUW . See Report Tree [Ext.]

Further information about the individual reports is documented with each report in the system. Todisplay the documentation from the report, use ([WUDV 'RFXPHQWDWLRQ.

For more information on how to create custom reports, see Creating Reports with Report Painter[Ext.].


29/43



-XQH


8VHReconciliation postings are used to pass on postings to Financial Accounting (FI) which weremade across company code, functional area, or business area boundaries in Controlling (CO).Reconciliation postings can be made at any time, but you are advised to make the postings atperiods end after completing all CO postings. If you repeat reconciliation, the SAP R/3 Systemonly updates differences between the last values posted.

The SAP R/3 System determines the amounts allocated across company codes, functionalareas, or business areas in transactions such as activity allocation, distribution, and costreposting, and then makes a reconciliation posting. This information must be passed on to FIbecause it has a direct effect on the balance sheet and the income statement (for example,activating costs). Data flows in one company code, functional area, or business area in CO do

not influence the accounts in FI.Each company code in the FI application component represents an independent accounting unitfor which a balance sheet can be created. Data flows between company codes must be postedseparately so that no information is lost. These boundaries are unimportant for the COapplication component.

If you want to create business area balance sheets, the value flow across business areaboundaries must also be determined and corresponding adjustment postings must be made in FI.

If you use these functional areas to create a profit and loss statement using cost of salesaccounting, the CO-internal postings resulting in a change of the functional area must beincluded in FI.

Reconciliation postings do not lead to a substitution of the functional area - see Functional Area

[Page 12] . A substitution would invalidate the CO value flow and would no longer serve anypurpose in FI.

5HTXLUHPHQWVYou must create adjustment accounts for the reconciliation postings in FI first so that the SAPR/3 System may use them automatically.

In CO-OM-CEL you assign these accounts to business transactions, object classes, or acombination of both. You can create separate accounts for debit and credit postings.Reconciliation postings are posted to these accounts in the FI application component. You mustalso define posting keys for the reconciliation postings.

In order for the FI application component to generate an FI document from the reconciliation

ledger document, the corresponding clearing accounts for the reversal posting must be available. Company code clearing accounts: required for posting documents created during

allocations that cross company code boundaries.

Business area/functional area clearing accounts: required for posting documentscreated during allocations that cross business area or functional area boundaries.There can be only one business area clearing account within a costing sheet

If an allocation crosses company code and business area boundaries, thecompany code clearing account is used.


30/43



-XQH

For more information, see:

([HFXWLQJ 5HFRQFLOLDWLRQ 3RVWLQJV >3DJH @

'HILQLQJ $GMXVWPHQW $FFRXQWV >3DJH @

$FFRXQW $VVLJQPHQW >3DJH @

'HILQLQJ 3RVWLQJ 5XOHV >3DJH @

'HILQLQJ &OHDULQJ $FFRXQWV >3DJH @


31/43


([HFXWLQJ 5HFRQFLOLDWLRQ 3RVWLQJV

-XQH

([HFXWLQJ 5HFRQFLOLDWLRQ 3RVWLQJV1. To carry out reconciliation, choose $FWXDO SRVWLQJV 5HFRQFLOLDWLRQ ZLWK ), 2. Enter the following data:

a) Controlling area or company code

b) Period

c) Fiscal year

3. Determine whether you will

a) Execute all reconciliation postings

b) Execute selected reconciliation postings

4. To control the type of processing as well as the result presentation, use the followingindicators:

a) %DFNJURXQG SURFHVVLQJ

b) 7HVW UXQ

c) 'HWDLOHG OLVW

Activate 7HVW UXQif you do not with to immediately update the results.

Along with 7HVW UXQ, also activate the 'HWDLOHG OLVWIn this way, you can check the testrun results. You can branch from the detailed list to a row in the correspondingdocument. For more information, see: Document Display [Ext.]

Deactivate 7HVW UXQif the values are correct. The R/3 System then updates the

reconciliation results. Use %DFNJURXQG SURFHVVLQJ if you have a large amount of datafor processing.

For more information, see Reconciliation Postings [Page 29] .


32/43


'HILQLQJ $GMXVWPHQW $FFRXQWV

-XQH

'HILQLQJ $GMXVWPHQW $FFRXQWVAdjustment accounts collect postings in FI resulting from differences in values between the FIand CO application components. The diagram below shows the relationship between FI accountsand CO cost elements.

Primary cost elements in the CO application component correspond to the profit and lossaccounts in the FI application component. Secondary cost elements exist only in CO and have noequivalent in FI. CO postings that cross company code or business area boundaries, and whichcontain primary and/or secondary costs, must be passed on to FI. Only then is it possible toproduce a reconciled profit and loss statement and balance sheet.

For primary cost elements, the SAP R/3 System reconciles the FI account during thereconciliation posting. The reconciliation ledger ensures that the posting does not result in anauxiliary account assignment to the CO object, which would be the equivalent of sending thevalues back to CO.

The SAP R/3 System balances the corresponding FI account for primary costelements during a reconciliation posting and ensures that the adjustment oradditional posting does not create a duplicate CO object.

If you want to execute the reconciliation posting, all affected primary cost elementaccounts must exist in all business areas for which reconciliation postings aremade. It is not sufficient to create the accounts in the chart of accounts only.

Thereafter, you need create and maintain assignments in adjustment accounts for secondarycost element postings only.

Adjustment accounts should not be used for other business transactions within FIon the grounds of clarity.

The account group the adjustment accounts belong to depends on the chart of accounts used.

To ensure that the adjustment account can be stored in the transaction currency, the field%DODQFHV LQ ORFDO FXUUHQF\ RQO\ must be deactivated in the adjustment account master datarecord.

To create adjustment accounts, use the menu path $FFRXQWLQJ )LQDQFLDO DFFRXQWLQJ *HQHUDO OHGJHU 0DVWHU GDWD &UHDWH.

For more information on creating accounts, see the Extended Help for )LQDQFLDO $FFRXQWLQJ .

You can also create adjustment accounts in the IMG &RVW DQG 5HYHQXH (OHPHQW $FFRXQWLQJ 5HFRQFLOLDWLRQ /HGJHU 0DLQWDLQ DGMXVWPHQW DFFRXQWV IRU UHFRQFLOLDWLRQ SRVWLQJ &UHDWH

DGMXVWPHQW DFFRXQW

7D[HV DQG 6XUFKDUJHV

Reconciliation postings function without taxes and surcharges at this time.


33/43


'HILQLQJ $GMXVWPHQW $FFRXQWV

-XQH

As a rule, the accounts corresponding to the primary cost elements possess master datapreventing postings without taxes. Postings to these accounts are possible only with a tax

indicator.The reconciliation posting transaction is not tax-relevant in FI. In order to post non-tax-relevantbusiness transactions nevertheless, a control indicator can be stored in the company codedefining a tax rate of zero. For posting of non-relevant transactions, this indicator is setautomatically. For more information, see the IMG )LQDQFLDO $FFRXQWLQJ %DVLF 6HWWLQJV)LQDQFLDO $FFRXQWLQJ 6DOHV 7D[ 3RVWLQJ $VVLJQ LQGLFDWRU IRU QRQ WD[ UHOHYDQW WUDQVDFWLRQV

Alternatively, you can set the account master data to allow postings without taxes. Use the menupath $FFRXQWLQJ )LQDQFLDO $FFRXQWLQJ * / $FFRXQWV 0DVWHU GDWD &KDQJHand activatethe indicator 3RVWLQJ ZLWKRXW WD[HV DOORZHG

To prevent manual posting without taxes, you must create a corresponding validation. See the

IMG &RQWUROOLQJ

$FFRXQW $VVLJQPHQW /RJLF

'HILQH YDOLGDWLRQ


34/43


$FFRXQW $VVLJQPHQW

-XQH

$FFRXQW $VVLJQPHQW

8VHYou use VWDQGDUG DFFRXQW DVVLJQPHQWto associate adjustment accounts to businesstransactions or object classes or a combination of both when you set up your system.

The adjustment account assignment depends on the following indicator:

'HELW FUHGLW

Distinguishes between debit and credit accounts. The debit reconciliation postingsflow to a reconciliation account and the credit reconciliation postings to a creditaccount.

2EMHFW FODVV

Defines an adjustment account for each object class. &2 WUDQVDFWLRQ

Defines an adjustment account for each business transaction.

You can activate these indicators individually or in combination, or deactivate all of them,depending on the level of detail with which you wish to track the reconciliation postings in FI. Forexample, you could create one adjustment account to collect all the reconciliation postings, oryou could create different debit and credit adjustment accounts for each business transaction andobject class.

'HDFWLYDWH $OO ,QGLFDWRUV

Define RQHaccount for all reconciliation postings. The SAP R/3 System automatically

offers only one field to be input.$FWLYDWH 'HELW &UHGLW ,QGLFDWRU

Define RQHdebit and RQHcredit account for all reconciliation postings. The SAP R/3System automatically offers one field for entering the debit account and one field forentering the credit account.

$FWLYDWH 2EMHFW &ODVV ,QGLFDWRU

Define one account for each object class.

$FWLYDWH &2 7UDQVDFWLRQ ,QGLFDWRU

Define one account for each transaction.

$FWLYDWH 'HELW &UHGLW DQG 2EMHFW &ODVV ,QGLFDWRUV

Define one debit and one credit account for each object class.

$FWLYDWH 'HELW &UHGLW DQG &2 7UDQVDFWLRQ ,QGLFDWRUV

Define one debit and one credit account for each transaction.

$FWLYDWH &2 7UDQVDFWLRQ DQG 2EMHFW &ODVV ,QGLFDWRUV

Define one account for each transaction and object class.

$FWLYDWH $OO ,QGLFDWRUV

Define one debit and one credit account for each transaction and object class.


35/43


$FFRXQW $VVLJQPHQW

-XQH

If the CO t UDQVDFWLRQindicator is activated, you must ensure that all COtransactions have been entered correctly and that you have created an account,or a debit and credit account, for each transaction.

If the 2EMHFW FODVVindicator is activated, you must ensure that you have createdan account, or a debit and credit account, for each object class.

If the 7UDQVDFWLRQindicator and the 2EMHFW FODVVindicator are activated, you mustensure that you have assigned an account, or a debit and credit account, for eachcombination.

If you repost costs between two company codes, the reconciliation ledgergenerates a credit record for the sender and a debit record for the receiver.

After account assignment for the reconciliation posting is used, it may not berepeated. Should this happen, the information system will identify the postedvalues falsely up to the point of the change due to the new account assignment.

In H[WHQGHG DFFRXQW DVVLJQPHQWwith substitutions, you can define a detailed, automaticdetermination of adjustment accounts. You can involve all reconciliation ledger fields, such asfunctional area, company code, or cost element. In contrast with standard account assignment,you are not limited to business transaction, object class, and debit/credit indicator.

If you use substitution in standard account assignment, you must continue tomaintain the posting keys.

Substitutions can overwrite adjustment accounts determined by earlierstandard account assignments.

Extended account assignment is controlling area dependent, unlike standardaccount assignment. You can define a substitution for a controlling area,whereas standard account assignment is dependent on a chart of accounts.

You can create, change, display, or delete substitutions for accountassignment only within account assignment. For more information, see the

R/3 Library under ), 6/ 9DOLGDWLRQ DQG 6XEVWLWXWLRQ. If the current fiscal year already includes a reconciliation posting, do not use

either standard or extended account assignment to change the cost elementgroup used. This could result in data inconsistencies otherwise.

You want to post to different adjustment accounts in company codes 0001 and0002. In substitution step 1, you define the following requirement:

5&/B,&&)! %8.56


36/43


$FFRXQW $VVLJQPHQW

-XQH

As a constant, you enter account 499.998.

The R/3 System checks whether the company code is 0001. If so, it uses 499.998for reconciliation postings.In substitution step 2, you define the following requirement

5&/B,&&)! %8.56

As a constant, you enter account 499.999.

The R/3 System checks whether the company code is 0002. If so, it uses 499.999for reconciliation postings.


37/43


7UDQVSRUWLQJ WKH $FFRXQW 'HWHUPLQDWLRQ

-XQH

7UDQVSRUWLQJ WKH $FFRXQW 'HWHUPLQDWLRQ

3URFHGXUHYou cannot transport the enhanced account determination using the general transport tool. Youneed to start your own transport and carry out the following steps:

Transport the settings for the account determination

Transport the substitution

When you transport the settings for the account determination, the R/3 systemautomatically transports the entry of the controlling area table (TKA01) belongingto the current controlling area.

Should a controlling area of the same name exist in the target system, the R/3system overwrites all entries for this controlling area in the controlling area table.

If you have activated the CCCORACTIV indicator in the T000 client table, the R/3system automatically transports the settings for the account determination and forthe substitution.

Proceed as follows:

1. If you want to transport the settings for the standard account assignment, choose:

$FFRXQW GHWHUPLQDWLRQ

7UDQVSRUW

$FFRXQW GHWHUPLQDWLRQ VHWWLQJVEnter one of your transport requests or create a transport request by choosing &UHDWHUHTXHVW

2. If you want to transport the settings for the substitution, choose:

$FFRXQW GHWHUPLQDWLRQ 7UDQVSRUW 6XEVWLWXWLRQ

Select the data you want to be transported with the substitution: You have thefollowing options:

a) Logical rules

b) Transport sets

c) Boolean class

Choose ,QFOXGH LQ UHTXHVW

3. To carry out the transport, branch to the Workbench Organizer. For more information,see the R/3 library, under %DVLV $%$3 :RUNEHQFK :RUNEHQFK 2UJDQL]HU


38/43


'HILQLQJ 3RVWLQJ 5XOHV

-XQH

'HILQLQJ 3RVWLQJ 5XOHV

3URFHGXUHIn addition to assigning your adjustment accounts, you must define posting rules. The postingrules determine which posting keys are used for the reconciliation postings. The posting keysdetermine whether the posting is made to the debit side or the credit side of an account. Formore information on posting keys, see the IMG for )LQDQFLDO $FFRXQWLQJ under )LQDQFLDO $FFRXQWLQJ *OREDO 6HWWLQJV 'RFXPHQW 'RFXPHQW ,WHP 1DYLJDWLRQ 'HILQH SRVWLQJ NH\ .The table below shows the most important posting keys:

3RVWLQJ .H\V

&XVWRPHU 9HQGRU * / $FFRXQW

Debit 01 21 40Credit 11 31 50

You may create user-defined posting keys during FI configuration.

You define unique posting keys for the CO-FI reconciliation posting, which is a separatetransaction. The posting keys are independent of the chart of accounts.


39/43


'HILQLQJ &OHDULQJ $FFRXQWV

-XQH

'HILQLQJ &OHDULQJ $FFRXQWV

3URFHGXUHThe allocation of adjustment postings in FI requires the use of clearing accounts. Depending onwhether you have performed cross-company-code, cross-functional-area, or cross-business-areaallocations, different accounts are thereby necessary. Create clearing accounts as follows:

1. Company code clearing accounts:

In FI Customizing , you must prepare cross-company-code transactions. For moreinformation, see the IMG )LQDQFLDO $FFRXQWLQJ * / $FFRXQWLQJ %XVLQHVV7UDQVDFWLRQV 3UHSDUH FURVV FRPSDQ\ FRGH WUDQVDFWLRQV.

Postings to company code clearing accounts are made automatically from AssetManagement during order settlements to assets in different company codes. Noreconciliation takes place in the reconciliation ledger.

2. Business/functional area clearing accounts:

In contrast to company code clearing accounts, business and functional area clearingaccounts are not divided into debit and credit accounts. They are created by definingthe clearing account using the transaction key GA0 in FI configuration.

For more information, see the IMG )LQDQFLDO $FFRXQWLQJ * / $FFRXQWLQJ %XVLQHVV7UDQVDFWLRQV &ORVLQJ 5HJURXS 'HILQH DFFRXQWV IRU VXEVHTXHQW .


40/43


)ROORZ 8S 3RVWLQJ WR WKH 5HFRQFLOLDWLRQ /HGJHU

-XQH

)ROORZ 8S 3RVWLQJ WR WKH 5HFRQFLOLDWLRQ /HGJHU

3URFHGXUHAlong with updating the reconciliation ledger online, you can also make follow-up postings to theledger after it has been activated, via 7RROV 5HFRQFLOLDWLRQ OHGJHU )ROORZ XS SRVWLQJ . Youmust enter the periods to be posted and the processing parameters, such as test run orbackground processing.

You can use the functions for the following purposes:

Repeat postings made before the activation of the reconciliation ledger

Avoid the activation of the reconciliation ledger entirely

This is useful for making follow-up postings automatically as an alternative to making

the posting manually. This enables you to avoid high system use at peak times byrunning the follow-up postings in the background when system use is low.

When follow-up postings are made, the SAP R/3 System checks if values have already beenposted in the reconciliation ledger for the relevant periods. These values can be deleted ifnecessary.

The reconciliation ledger is locked for online postings while follow-up postings arein progress.

Ensure that the line items in the period for which you are posting the values havenot been archived.


41/43


'LVSOD\LQJ 7RWDOV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

-XQH

'LVSOD\LQJ 7RWDOV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

3URFHGXUHYou can display the values and quantities posted in the reconciliation ledger via the menu path7RROV 5HFRQFLO OHGJHU 'LVSOD\ WRWDOV.

This method is a simple tool that should only be used to get a general idea of the records on thereconciliation ledger. It is not suitable for creating business reports.

You can display the totals records on the reconciliation ledger according to different criteria. Thedisplay of totals variants was originally a function of the Special Purpose Ledger (FI-SL). Formore information, see the Extended Help for 6SHFLDO 3XUSRVH /HGJHU .

In this release, one selection option included in the totals records screen is 5HFRUG W\SHTherecord type is the transaction under which the data in the reconciliation ledger was posted. It can

be one of the following values: Transaction RKAL for CO postings (online or follow-up postings)

Transaction RKRF for reconciliation postings

You can change the appearance of the totals record list using a number of functions:

Change field sequence

Branch to the period screen of each totals record

Display posted quantities

Branch to period values from values in the list of CO documents or in documents fromreconciliation postings

Branch from the CO documents to the corresponding original document (fromFinancial Accounting, Special Purpose Ledger, or Profit Center Accounting

For more information, see Document Display [Ext.]


42/43


&XUUHQFLHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

-XQH

&XUUHQFLHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

8VHIn the reconciliation ledger you can record currencies in controlling area currency, groupcurrency, and company code currency. The GLT0 ledger containing the FI data is managed incompany code currency because the company code is the organizational unit in FI. To comparepostings in FI and CO in the same currency, you must record the group currency in the GLT0ledger. This is particularly necessary if you make postings in CO across company codes and thecompany codes are managed in different currencies.

To activate the group currency in the GLT0, see the IMG )LQDQFLDO $FFRXQWLQJ )LQDQFLDO $FFRXQWLQJ *OREDO 6HWWLQJV &RPSDQ\ &RGH 3DUDOOHO &XUUHQFLHV 'HILQH DGGLWLRQDO ORFDO FXUUHQFLHV.

The group currency is unimportant for comparisons on the company code level.

For CO documents, the conversion to group currency is always carried out withthe exchange rate type M (standard conversion with average exchange rate). InFI, however, another exchange rate type can be given for the company code.

If you want to use group currency for cross-company-code comparisons, alwaysmaintain the additional company code currencies in FI for currency type 30 (groupcurrency) with exchange rate type M.

To do so, see the IMG )LQDQFLDO $FFRXQWLQJ )LQDQFLDO $FFRXQWLQJ *OREDO 6HWWLQJV &RPSDQ\ &RGH 3DUDOOHO &XUUHQFLHV 'HILQH DGGLWLRQDO ORFDO

FXUUHQFLHV


43/43


7UDQVIHU 3ULFHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

7UDQVIHU 3ULFHV LQ WKH 5HFRQFLOLDWLRQ /HGJHU

8VHThe SAP R/3 system can run with a maximum of three of the following valuations:

Legal valuation

Group valuation

Profit center valuation

You assign valuations for actual versions at controlling area level. One of the valuations takes aleading role. The system saves this valuation in version 000.

Documents

Coomcel _cost & Revanue Accounting