ParallelAccounting SAP ERP

Product Management Financials

January, 2014

Parallel Accounting in SAP ERP

Account Approach

versus

Ledger Approach

in SAP New General Ledger

2014 SAP AG or an SAP affiliate company. All rights reserved. 2 Public

Structure of the Presentation

Aims of this presentation:

Provide a short introduction to how parallel accounting can be portrayed using

Classic General Ledger Accounting

New General Ledger Accounting

Cover the relevant topics in terms of other SAP ERP components.

Parallel accounting is discussed in detail for the following recommended

approaches:

Chart of accounts approach (or parallel G/L accounts referred to here as the account approach)

Ledger approach in new General Ledger Accounting


Parallel Accounting in SAP ERP

Portrayal of Parallel Accounting in SAP ERP

Components

Financial Acounting

Asset Accounting

Controlling

Material Management

Others


Alternatives of implementing parallel accounting

Local Close SAP R/3

(Classic GL)

SAP ERP

(New GL)

Parallel ledgers X

Parallel accounts X X

Parallel special purpose ledgers X X

Parallel company codes X X

Recommended approaches


Alternatives of implementing parallel accounting

In new General Ledger Accounting in SAP ERP, the approaches using parallel ledgers or parallel accounts are equivalent in terms of the results produced. Which

approach is applied depends on each customer's situation.

Parallel accounts in SAP ERP prove just as powerful as parallel accounts in classic General Ledger Accounting in SAP R/3.

Parallel ledgers in SAP ERP are much better than the combination of classic General Ledger Accounting and Special Purpose Ledgers in SAP R/3.


Parallel GL Accounts

Items with significant valuation differences are posted to different accounts. Each valuation

has its own set of pure accounts.

Common accounts are used where no material valuation differences occur.

It is advisable to have clearly discernable account number ranges or distinguishing digits or

letters to distinguish among sets of accounts.

Since each set must be in balance, extra care must be taken to ensure correct account

determination: establish an accounting guideline!

Common

Accounts

Pure IFRS

Accounts

Pure

Local GAAP

Accounts


Parallel G/L-Accounts

Options for creating charts of accounts:

Prefix and account number or last digit of the account number

Prefix: Alphanumeric or numeric

Account Number Suffix

A 1 0 xxxxxx Common accounts

0

B 2 1 xxxxxx IFRS accounts 1

C 3 2 xxxxxx Local accounts 2

Common accounts retain a 0, but all local valuation accounts have

to be created again and can be transferred manually (with the

exception of FI-AA)

A prefix is added to all account numbers. Chart of accounts is

converted using the chart of accounts conversion tool.

IFRS Reporting 0 common accounts and

1 IFRS accounts

Local Reporting 0 common accounts and

2 local accounts

=> Validation of the layer is

useful for postings

using the same valuation

approach and values


Local GAAP IFRS Common Accounts

Fixed Asssets

FC Losses

Vendor

(Payable)

Customer

(Receivable)

B/S

P

/L

FC Gains Sales Electricity

Revenue Fix Asset

Retirement Clearing Account Fix Asset

Retirement

Clearing Account Fix Asset

Retirement

Other Provisions Other Provisions Fixed Assets

FC Losses

Balance

Carryforward

Local Accounts

Balance

Carryforward

Common Accounts

Balance

Carryforward

IFRS Accounts 2 ... 0 ... 1...

FC Gains

Parallel G/L-Accounts


Parallel Ledgers

International accounting principle for example IFRS is primary valuation represented by the leading ledger.

Local GAAP books are maintained in an additional non-leading ledger Non-leading ledgers can use a different fiscal year variant. (For restrictions on this, see SAP Note 844029).

Same Accounts are used for all ledgers

Example:

Leading Ledger

(IFRS)

Non-Leading Ledger 1 (Local GAAP)

Non-Leading Ledger 2

(Tax)


Parallel Ledgers Operative postings updating all G/L ledgers

If no ledger group is specified during document entry: Posting is done to all defined GL ledgers

Typical Transactions: incoming invoice, outgoing invoice, payment

Ledger A

(IFRS)

(leading ledger)

Ledger B

(Local GAAP)

Ledger C

(Tax)

Entry View

BKPF / BSEG


Parallel Ledgers Operative postings updating all G/L ledgers

Specifying a ledger group during document entry: Posting is done to specific ledgers

Typical Transactions: Accrual, provision, foreign currency valuation

Ledger A

(IFRS)

(leading ledger)

Ledger B

(Local GAAP)

Ledger C

(Tax)

Entry View

BKPF / BSEG


1. Same approach and valuation

=> One posting to common accounts or in all ledgers

Example: Incoming invoice for external activities

Expenses: Ext. Activities

(1) 1000

Payables

1160 (1)

Tax

(1) 160 One common

posting

Approach and Valuation effect on number of postings Same approach and valuation


2. Same approach but different valuation

=> Separate postings to local and IFRS accounts or ledgers respectively

Example: Depreciation or reserves for pensions

Expenses: Pensions

Local GAAP

(2) 1000

Expenses: Pensions

IFRS

(3) 500

Accruals

Local GAAP

1000 (2)

Accruals

IFRS 500 (3)

Two complete

postings, made

separately for

each valuation

Approach and Valuation effect on number of postings Same approach but different valuation


3. Different approaches

=> Only one posting to local or IFRS accounts or ledgers

Examples: (1) Posting only relevant for IFRS: Financial Leasing

(2) Posting only relevant for local GAAP: Provisions for expenses

Financial Leasing

Depreciation

IFRS (1) 1000

Financial Leasing

IFRS

1000 (1) Only one

posting

Expense

Local GAAP

(2) 2000

Provision for Expenses

Local GAAP

2000 (2) Only one

posting

Approach and Valuation effect on number of postings Different approaches


Delta Postings or Complete Postings Example: Complete Posting

FI-AA uses two depreciation areas:

01 contains IFRS

30 contains local valuation

Scenario: Two valuation approaches with IFRS as leading approach

For December 2013, the following depreciation is made:

01 IFRS EUR 1000

30 Local EUR 600

With a complete posting, the postings appear as follows:

Debit "IFRS Depreciation" 1000

Credit "IFRS Value Adjustment" 1000

Debit "Local Valuation: Depreciation" 600

Credit "Local Valuation: Value Adjustment" 600


Delta Postings or Complete Postings Example: Delta Posting

With delta postings, the following postings are made:

Debit "IFRS Depreciation" 1000

Credit "IFRS Value Adjustment" 1000

Credit "Local Valuation: Depreciation" 400

Debit "Local Valuation: Value Adjustment" 400

In this case, the local posting corrects existing values.

The delta posting is only meaningful in combination with the initial posting.

Posting data cannot be traced without additional information.

Should tax auditors also be able to see the IFRS values?

The delta technique is not recommended and not well supported by automated procedures in SAP ERP.


Components

Financial Accounting

Asset Accounting

Controlling

Material Management

Others

Parallel Accounting in SAP ERP 6.17

Foreign Currency Valuation

Translation

Individual Value Adjustment

Sorting Open Items

Down Payments

Provisions Created Automatically

Provisions Created Manually

Accruals/Deferrals


Foreign Currency Valuation (FAGL_FC_VALUATION)

Receivables, Payables, foreign currency balance sheet accounts may be valuated

differently on the basis of different accounting principles.

Account approach

A valuation area is assigned to certain target accounts that belong to the specific accounting principle.

The valuation report (Classic G/L -> SAPF100, New G/L -> FAGL_FC_Valuation) has to be run for each valuation area.

Ledger approach

Determination of the ledger group using the assignment of the valuation area to an accounting principle that is assigned to a target ledger group.

N:1 N:1

Valuation area ----> Accounting principle ----> Ledger group

The valuation report (FAGL_FC_Valuation) has to be run for each valuation area.


Foreign Currency Valuation in FI-CA

In the FI-CA application component, open items that are posted in a foreign currency may

be valuated using different accounting views.

Account approach

Customizing in FI-CA: Assignment of the adjustment accounts to a valuation area

The valuation report has to be run for each valuation area.

Ledger approach

Customizing in FI-CA: Assignment of the adjustment accounts to a valuation area. N:1

Valuation area ----> Ledger group

The valuation report has to be run for each valuation area.


Flat-Rate Individual Value Adjustment (SAPF107)

Receivables (where applicable, payables) can be valuated differently by number of days

overdue and risk classes in accordance with different accounting principles.

Account approach: Assignment of different accounts using valuation areas. Run Transaction F107 for each valuation area.

Ledger approach: Assignment of ledger group using valuation areas N:1 N:1


Run Transaction F107 for each valuation area.


Translation (FAGL_FC_TRANSLATION)

Receivables/Payables

FAS 52 requires that the valuation result in the functional currency be translated into the

reporting currency.

Account approach:

Assignment of different accounts depending on the valuation area.

The program is run for each valuation area.

Ledger approach in new General Ledger Accounting:

Assignment of valuation area to accounting principle to ledger group N:1 N:1


The program is run for each valuation area.


Individual Value Adjustment of Receivables

Receivables can be transferred as doubtful receivables (special G/L transaction).

Transaction FAGLF101 in New G/L has to be run for each valuation area.

In Classic G/L transaction F103 has to be run for each provision method.

Account approach:

The special G/L transaction represents a type of account approach.

Ledger approach:

Provision methods can be defined by valuation area. N:1 N:1



Parallel Accounting in FI - Sorting Open Items by Maturity

Receivables (where applicable, payables) can be portrayed by remaining term on

different balance sheet items in accordance with different accounting principles (transfer

posting).

Transaction FAGLF101 in New G/L has to be run for each valuation area.

In Classic G/L transaction F101 has to be run for each valuation area.

Account approach: Assignment of different accounts using valuation areas.

Ledger approach Assignment of ledger group using valuation areas


Down Payments Received

In the results analysis, different results analysis versions can be used to view down payments

differently. For example, down payments that have already been received can be considered

revenue in results analysis and thereby reduce the revenue in excess of billings. This is

achieved in transaction OKG3 by setting the "Commitments" indicator (methods G-K).

With the "G" indicator, two results analysis categories are calculated and updated: category

ANKB (down payments reduce revenue in excess of billings) and category ANUS (down

payment surplus). When down payments reduce revenue in excess of billings, the amount of

the down payment cannot exceed the amount of revenue in excess of billings. The portion of the

down payment amount exceeding the revenue in excess of billings is transferred as down

payment surplus. In both cases, postings can be made to FI during the settlement of the

order/project.

Account approach: Assignment of different accounts in Posting rules in WIP Calculation and Results Analysis (OKG8)

Ledger approach Assignment of accounting principle in Posting rules in WIP Calculation and Results Analysis (OKG8)


Provisions from Controlling

For internal orders, sales orders, and projects carrying revenues, provisions can be created by means of results analysis or WIP calculation.

Provisions are created for probable losses when the plan costs exceed the planned revenue. In the subsequent periods, these provisions are automatically used until the complete amount has been realized as a loss.

Provisions are created for uncovered costs when the calculated cost of sales exceeds the actual costs (using results analysis) or when the credit amount exceeds the actual costs due to goods receipts (WIP calculation). In the subsequent periods, these provisions are automatically used whenever subsequent costs are incurred. The provisions are cancelled upon order completion.

Provisions for complaints and commission are created on the basis of planned costs for specific cost elements. In the subsequent periods, these provisions are automatically used whenever costs are incurred for these cost elements.

For all of these provisions, postings are created automatically in FI during settlement (managed in transaction OKG8). A results analysis version can be created for each accounting principle. In this way, the different results analysis versions can be used to create different amounts of provisions that can then be used or cancelled when the order attains different statuses.

With IFRS, results analysis is also used to make revenue postings (revenues in excess of billings) automatically on the basis of the percentage of completion. If the revenues that are actually made exceed the revenues determined, the revenue surplus is calculated and transferred to FI as a provision.


Manual Accruals/Deferrals (Transaction ACACACT)

Accruals and deferrals need to be allocated to the relevant periods. The use of parallel

accounting may mean that different accrual/deferral postings need to be made, depending on

the accounting principle.

Account approach: Assignment of the accounts to a set of rules (such as accrual type)

The program (periodic accrual run) is run for each accrual type.

Ledger approach in new General Ledger Accounting: Assignment of the accrual method to the accounting principle (determination of the

ledger group)

The program is run for each accounting principle.


Doubtful Receivables (SAPF103 and SAPF104 or FAGL_DR_PROVISION (New G/L with EhP3)

Receivables sometimes need to be portrayed as doubtful receivables. SAPF103 selects the

overdue receivables and posts them as doubtful receivables across multiple ledgers (special

G/L transaction). SAPF104 or FAGL_DR_PROVISION (which replaces SAPF104 in New G/L

Accounting with EHP3) creates postings for doubtful receivables on provision accounts.

SAPF104 (account approach only) Customizing: Assignment of accounts to transaction key (KTOSL)

The program is run for each provision method (period selection).

FAGL_DR_PROVISION Account approach

Assignment of account to provision method

The program is run for each valuation area and provision method.

Ledger approach

Assignment of accounts to valuation area and provision method

The program is run for each valuation area and provision method.


Provisions (Manual Posting in Financial Accounting)

It may be necessary for specific transactions (such as legal costs or acquisition

costs) to be posted as provisions.

Account approach:

Manual posting of provision amounts on different provision accounts

Ledger approach in new General Ledger Accounting:

With ERP 6.0 EHP3, manual processing of provisions (that is, manual posting and

clearing) for each ledger (only G/L accounts)


Components


Asset Accounting

Controlling

Material Management

Others


Depreciation Areas

Valuation Decisions

G/L Integration

CO Integration

Fiscal Year Variants

Processes:

- Asset Aquisition with

valuation differences

- Depreciation

- Integrated Asset

Retirement

- Assets under Construction

- Low Value Assets

SAP ERP 5.00 ff.

SAP ERP 6.17 FI-AA (new)

Smart Financials

under covering


Components


Asset Accounting

Controlling

Material Management

Others


Activation of Costs:

Percentage of Completion / Revenue in excess of billings

vs.

Completed Contract Work in Progress (WIP)

Parallel Valuation of Costs of Goods Manufactured (COGM)


Parallel Accounting in Controlling One version of truth in CO - Parallel Valuation via CO closing processes

Usually only the leading ledger representing group accounting integrates with CO. Thereby a consistent set of data all over the group for accounting and management

reporting purposes is ensured with the following benefits:

Data for controlling is derived from internationally comparable numbers which are unique within the group.

Internationally comparable numbers are represented by the leading ledger.


Cost Accounting: Value Flow

Payroll

Period End Closing / Settlement / ML valuation run:

- Collection of primary and secondary costs by object

- Specification of amount of costs to be activated in B/S (such as WIP)

Time

sheet FI Logistics

Cost Object Accounting

Cost Element Accounting

Cost Center Accounting

Costs for services

Material costs

Personnel costs

Str

uctu

rin

g b

y

Co

st E

lem

en

t

Structuring costs by

Functional Area

Co

st C

en

ter A

Co

st C

en

ter B

..

Balance Sheet (B/S) parallel valuation via

WIP multiple results analysis versions

Stocks material ledger: Valuation run / AVR

Assets under Construction multiple capitalization versions

Income Statement (P&L)

Revenue in excess of billings results analysis versions

Cost of Goods Sold (CoGS) results analysis versions

FI-AA (depreciation)

IF

RS

Lo

ca

l G

AA

P

Tax


Parallel Accounting in Controlling Necessity of parallel accounting in CO

Usually only the leading ledger shall post to CO to have a consistent set of data all over the group for accounting and management reporting purposes.

Data for controlling should be derived from international comparable numbers within the group.

Usually the internationally comparable numbers are represented by the leading ledger.

But there are some countries that require actual costs based on their country specific law.

Brazil Russia Turkey

Also one industry specific regulation in USA is requiring actual costs FERC (Federal Energy Regulatory Commission)


Parallel Accounting in Controlling Parallel Valuation of Costs of Goods Manufactured (CoGM)

Different depreciation values (according to two different accounting principles) can be transferred into Cost Center Accounting.

The depreciation costs can be included in the activity rates for the work performed and in the costs of goods manufactured, both of which are calculated at period close.

Ledger groups / accounts in FI-GL with inventory values calculated according to two different valuation methods, can be updated. For example,

CO Version 0 represents the leading valuation (IFRS) Actual costs are calculated using the periodic costing run and update inventory values in the leading ledger in FI-

GL.

Second CO Version represents the local valuation (GAAP), Actual costs are calculated using an alternative valuation run and update inventory values in the local

ledger in FI-GL.

.



If your leading valuation is based on standard costs and your local valuation based on actual

costs then

CO Version 0 represents the leading valuation (IFRS) and is used to determine the standard costs.

The second CO Version represents the local valuation (GAAP). Here you can use the periodic costing run to update the inventory values in the local ledger in FI-GL.


Cost Accounting with parallel valuation of COGM: Value Flow

Period End Closing / Settlement / ML valuation run:

- Collection of primary and secondary costs by object

- Specification of amount of costs to be activated in B/S (such as WIP)

Cost Object Accounting

Cost Element Accounting

Cost Center Accounting

Structuring costs by

Type (Cost Element)

Valuation (Version)

Functional Area

Organization (Cost Center

Balance Sheet (B/S) parallel valuation via

WIP multiple results analysis versions

Stocks material ledger: Valuation run / AVR

Assets under Construction multiple capitalization versions

Income Statement (P&L)

Revenue in excess of billings results analysis versions

Cost of Goods Sold (CoGS) results analysis versions

IF

RS

Lo

ca

l G

AA

P

Tax

FI-AA (perform depreciation run) FI

Ldg-Grp

0L IFRS)

Ldg-Grp N

(LGAAP)) Ldg-Grp

0L IFRS)

Ldg-Grp N

(LGAAP))

Version 0

(legal Valuation)

Version N

(parallel

COGM)


Parallel Accounting in Controlling Value Flow for Parallel Valuation of CoGM

Controlling Update of Depreciation Expenses by Cost

Center and Version

Actual Costing Periodic Costing Run

Updates either leading valuation or local valuation*

Version 0

(legal)

(Actual rate)

Version N

(par. COGM) (Actual rate)

Actual Costing Alternative Valuation Run

Updates local valuation if both valuations use actual costs*

Depreciation Area 01

(IFRS)

Asset Accounting Perform Depreciation Run

Version 0

(legal valuation)

Ledger 0L

(IFRS)

Version N


(Local GAAP)

Ledger N

(Local GAAP)

(parallel COGM)

Version N

(par. COGM)

(Actual rate)

Controlling Direct Activity Allocation at

standard; Actual Rate

Calculated at Period Close

Version 0

(legal)

(Actual rate)

Version 0

(legal)

(Standard rate)

Version N

(par. COGM)

(Actual rate) OR

X

X

Y

Y


Business Requirement: Parallel reporting according to multiple accounting principles to reflect results of

different depreciation rules and for activation of costs in inventory and valuation of cost of goods sold

Solution: Post depreciation to cost centers into parallel actual versions in CO, calculate actual activity rates

based on depreciation, calculate parallel actual material prices in material ledger and revaluate inventory

and costs of goods sold.

Allows global manufacturing organizations to set activity

prices that take account of depreciation according to IFRS

and local GAAP

In previous releases, only the values in the leading ledger

were transferred to controlling. Other values were

unavailable for controlling and therefore could not be used

to determine activity prices and update inventory values

for the goods manufactured.

Customer business challenges Business value

Asset Accountant Financial Accountant Controller

Post

depreciation to

cost centers

Post manual

adjustments to

cost centers

Calculate

actual activity

rates

Calculate actual

material prices/

revalue CoGS

Controller

Post depreciation in parallel valuation

areas to different versions in CO.

In CO parallel actual versions can be defined for up to 3 parallel valuations (valuations 5, 6 and 7).

Operational postings are posted to all valuations

Some closing activities can post to a specific valuation

Parallel actual valuations can be assigned to a valuation area of a valuation plan in asset accounting

Depreciation is posted by depreciation run to cost centers with parallel values from parallel valuation areas.










and local GAAP








Post

depreciation to

cost centers

Post manual

adjustments to

cost centers

Calculate

actual activity

rates

Calculate actual

material prices/

revalue CoGS

Controller

Post other valuation differences manually to cost center

in parallel actual versions only for parallel ledgers, not available for multiple account approach

Ledger group specific postings (transaction FB50L) can be used to post other costs with valuation differences to cost

centers

Ledger group is assigned to accounting principle

Accounting principle is assigned to CO valuation

Only postings to cost centers as account assignment are allowed in ledger specific postings to parallel CO valuations










and local GAAP








Post

depreciation to

cost centers

Post manual

adjustments to

cost centers

Calculate

actual activity

rates

Calculate actual

material prices/

revalue CoGS

Controller

Calculate actual activity rates

and revaluate activity allocations for the paralle versions where needed

Actual activity rates are calculated for the leading version 0 and all parallel actual valuations in CO.

Different costs posted to cost centers in parallel CO valuations will result in different actual activity prices.

Revaluation of activity allocations from other cost centers can be activated by actual version in CO (e.g. valuation at

standard costs in version 0 vs. actual costs in parallel

version)

Only by actual activity rates the differences in costs on the cost centers can flow into inventory and cost of goods.










and local GAAP








Post

depreciation to

cost centers

Post manual

adjustments to

cost centers

Calculate

actual activity

rates

Calculate actual

material prices/

revalue CoGS

Controller

Calculate multi-level actual material prices

in Material Ledger and revaluate inventory and cost of goods sold

Calculation can be performed using the periodic costing run for the leading version 0, or if version 0 is used for reporting

at standard prices for one of the parallel actual versions.

If periodic costing run is used for version 0, parallel actual versions can be calculated with alternative valuation runs.

Actual activity rates from version are assigned to the costing runs. Cost centers are credited with the closing posting

Revaluation of Inventory and CoGS are posted to assigned ledgers/accounts the original CO object only in version 0.



Parallel Accounting in Controlling Value Flow for Parallel Valuation of CoGM

Controlling Update of Depreciation Expenses by Cost

Center and Version

Actual Costing Periodic Costing Run

Updates either leading valuation or local valuation*

Version 0

(legal)

(Actual rate)

Version N

(par. COGM) (Actual rate)

Actual Costing Alternative Valuation Run

Updates local valuation if both valuations use actual costs*


(IFRS)

Asset Accounting Perform Depreciation Run

Version 0

(legal valuation)

Ledger 0L

(IFRS)

Version N


(Local GAAP)

Ledger N

(Local GAAP)

(parallel COGM)

Version N

(par. COGM)

(Actual rate)

Controlling Direct Activity Allocation at

standard; Actual Rate

Calculated at Period Close

Version 0

(legal)

(Actual rate)

Version 0

(legal)

(Standard rate)

Version N

(par. COGM)

(Actual rate) OR

X

X

Y

Y


Components


Asset Accounting

Controlling

Material Management

Others


Parallel Valuation of stock for different consumption sequence

assumptions (LIFO, FIFO)

Revaluation of stock, COGS and WIP via Material Ledger

Value Flow in CO and Activation of Costs:

PoC: Revenue in excess of billings

Completed Contract: Work in Progress (WIP)

Valuated Stock

Assets under Construction

Parallel Valuation of Costs of Goods Manufactured (COGM)


Parallel Accounting in Material Management

Externally purchased goods

Parallel accounting is possible in the Materials Management (MM) application component.

Operational stock valuation in MM is done either based on standard price or on moving average price.

Parallel valuation is important on balance sheet date. On balance sheet date operational valuation has to be corrected.

Stocks have to be valuated based on a consumption sequence like FIFO valuation (first in, first out), lowest value principle or LIFO valuation (last in, first out) according to the

accounting principle.

This valuation is transferred from MM to FI


Parallel Accounting in Material Management Externally purchased goods

Balance Sheet valuation is done by transaction MRN9.

For balance sheet valuation correction technique is used. Corrections are stored to

valuation correction accounts.

Account Solution Customizing: Valuation correction Accounts have to be assigned to a account

modification

Adequate account modification has to be selected for MRN9 Ledger Solution

Customizing: Ledger groups have to be assigned to accounting principle Valuation correction Accounts have to be assigned to a account

modification

For each Valuation Run the necessary accounting principle has to be selected


Parallel Accounting in Material Ledger (actual costing)

In case that Material Ledger is activated a periodic unit price is calculated using the value

flows for the period. (Operational stock valuation with standard price)

Periodic actual costing run determines single and multilevel costs of all goods for each period performs revaluation of stock, costs of goods sold and WIP at actual price

according to the leading accounting principle.

Alternative valuation runs are used to perform revaluation of stock, costs of good sold and WIP according to non-leading accounting principles using alternative activity rates

and / or alternative material prices.


Parallel Accounting in Material Ledger (actual costing)

For balance sheet valuation based on actual costs basically the non leading valuation is

done be alternative valuation run (AVR) .

Account Solution Customizing: Valuation correction Accounts have to be assigned to a account

modification

Classic AVR is used to do the necessary delta postings COGM AVR can also be used with adequate BADI (Full Postings)

Ledger Solution Customizing: Ledger groups have to be assigned to accounting principle

For classic AVR Valuation correction Accounts have to be assigned to

a account modification

For COGM AVR only the ledger group has to be assigned to an

accounting principle


2014 SAP AG or an SAP affiliate company.

All rights reserved.

No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG or an

SAP affiliate company.

SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG

(or an SAP affiliate company) in Germany and other countries. Please see http://global12.sap.com/corporate-en/legal/copyright/index.epx for additional

trademark information and notices.

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

National product specifications may vary.

These materials are provided by SAP AG or an SAP affiliate company for informational purposes only, without representation or warranty of any kind,

and SAP AG or its affiliated companies shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP AG or

SAP affiliate company products and services are those that are set forth in the express warranty statements accompanying such products and

services, if any. Nothing herein should be construed as constituting an additional warranty.

In particular, SAP AG or its affiliated companies have no obligation to pursue any course of business outlined in this document or any related

presentation, or to develop or release any functionality mentioned therein. This document, or any related presentation, and SAP AGs or its affiliated companies strategy and possible future developments, products, and/or platform directions and functionality are all subject to change and may be changed by SAP AG or its affiliated companies at any time for any reason without notice. The information in this document is not a commitment,

promise, or legal obligation to deliver any material, code, or functionality. All forward-looking statements are subject to various risks and uncertainties

that could cause actual results to differ materially from expectations. Readers are cautioned not to place undue reliance on these forward-looking

statements, which speak only as of their dates, and they should not be relied upon in making purchasing decisions.

ParallelAccounting SAP ERP

sap ag

charts of accounts

different accounts

sets of accounts

public parallel accounting

sap affiliate company

local valuation accounts

xxxxxx local accounts

Text of ParallelAccounting SAP ERP

SAP MDG, central governance, financial data · PDF fileSimple Finance – Central Finance SAP HANA Business Mapping SAP ERP SAP ERP SAP ERP SAP ERP Master data MDG replication Real

SAP vs ERP

ERP SAP Introducao

SAP ERP Introduction

Intro SAP-ERP

GeneXus ERP connector para SAP ERP

SAP ERP PACKAGE_prasoon

Introduction to SAP ERP Bret Wagner Stefan Weidner 201/ERP... · © 2009 SAP AG Introduction to SAP ERP ... Cross-functional integration SD, MM, PP, FI, CO. SAP ERP SAP University

SAP ERP PPT

Neuerungen im SAP Qualitätsmanagement im QM mit SAP ERP Neuerungen mit SAP Customer Connection (auch in Enhancement Package 7 für SAP ERP) Update zur SAP ERP Quality Issue App für

GDPR: Intelligent Implementation with SAP ILM and PBS add ... · ERP: SAP ERP 6.0 EHP7 SP12 CRM: SAP CRM 7.0 EHP3 SP05 IS-U: SAP ERP 6.0 EHP7 SP08 HCM: SAP ERP 6.0 EHP6 SP16 Scope:

Erp sap (1)

SAP ERP Financials: Configuration and Designcdn.ttgtmedia.com/searchSAP/downloads/SAP+ERP+Financials+Confi… · Naeem Arif and Sheikh Muhammad Tauseef SAP® ERP Financials: Configuration

Erp sap technopad

Integration of SAP ERP with SAP EWM · 2017-08-25 · 1 Integration of SAP ERP with SAP EWM This configuration content describes the detailed configuration for integrating SAP ERP

Mphasis an HP Company ERP / SAP Overview7/12/2015 ERP / SAP Overview

ERP and SAP

SAP® ERP HUMAN CAPITAL MANAGEMENTfm.sap.com/pdf/SEA61/SAP ERP HCM Overview Brochure.pdfThe SAP® ERP Human Capital Manage-ment (SAP ERP HCM) solution is a complete and integrated

SAP ERP Functional Enhancements - xa.yimg.comxa.yimg.com/kq/groups/8392949/841753138/name/delta+fns-+module… · SAP ERP Functional Enhancements ... SAP ERP Solution Area Module(s)

sap and erp

Introduction to SAP ERP Bret Wagner Stefan Weidnerweb.lemoyne.edu/courseinformation/Grabowski/MIS 201/ERP, SAP/01... · © 2009 SAP AG Introduction to SAP ERP Abstract This teaching

SAP & ERP PRESENTATION

SAP ERP Companies

SAP ERP Solutions

Sap Fi 01 Intro Erp Sap

Discover SAP ERP HCM - Amazon S3 · Discover SAP ® ERP HCM 222 Book ... What You Will Discover ... 2 SAP ERP HCM Employee Administration

SAP ERP Wikipedia

SAP – ERP HUMAN CAPITAL MANAGEMENTseekersinternational.weebly.com/.../0/6/...sap_hcm_full__brochure.pdf · SAP ERP Human Capital Management (SAP ERP HCM) ... human resources (HR)

SAP ERP Operations

SAP ERP - SCPET

Documents

ParallelAccounting SAP ERP

Text of ParallelAccounting SAP ERP