Kein FolientitelDay 2
Day 3
Day 4 (half day)
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Unit 2 Objectives
At the end of this unit, you will be able to:
Understand how a joint venture document is prepared and posted to
the JVA database
Understand how JVA handles payment transactions
Describe operated accounting
Describe non-operated accounting
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JVA Unit 2
JVA 2.1
Data Entry
This section describes how a joint venture document is prepared and
posted to the JVA database.
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Joint Venture Interface
GLT0
The joint venture interface plays a vital role in SAP JVA.
The joint venture interface receives accounting documents created
by the accounting interface. The joint venture interface uses the
information to prepare a joint venture document. The joint venture
document reconciles exactly to the accounting document. For
example, total postings to each account are identical in the joint
venture document and the accounting document.
The joint venture document is passed to the special ledger
interface that posts the document to the standard JVA databases,
and to any additional special purpose ledgers created for joint
venture activities.
The joint venture document retains a link to the original
accounting document to allow navigation between R/3
components.
All posting takes place online.
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Special Purpose Ledger
Balances
The special purpose ledger allows you to create an accounting
database using accounting codes chosen by the user. The system
automatically generates databases for balances and documents. A
report painter is used to prepare reports.
The following standard components use special purpose ledger
functions:
General Ledger Accounting (FI-GL)
Profit centre Accounting (CO-PCA)
The JVA database is defined using the special purpose ledger and is
updated by the special ledger interface.
You can create customised joint venture databases as special
purpose ledgers and you can update these using joint venture
posting activities.
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Joint Venture Interface
Special Ledger Interface
Joint Venture Activities
JVPM
Custom
Database
The special ledger interface uses posting activities to identify
appropriate transactions, used to update specific databases.
SAP JVA has many posting activities. You can create customised
joint venture databases as special purpose ledgers, and you can
update these ledgers by using any of the JVA posting activities.
You must be an experienced user of JVA and special ledgers to
perform this customizing.
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Direct Coding
Splitting
Clearing
The primary function of the joint venture interface is to create
and post a joint venture document. To do this, the interface must
determine venture codes for the document.
Venture coding consists of the following three main fields:
Venture
Equity Group
Recovery Indicator
The joint venture interface determines venture coding in the
following three ways:
Direct coding Venture details are derived from a CO cost object
that is assigned to an accounting transaction item.
Splitting Venture details are derived from other (directly coded)
items in the accounting document.
Clearing Venture details are copied from items in other joint
venture documents that are being cleared.
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Recovery Indicator Determination
Equity Group Determination
During direct coding, venture details are copied from the master
data of a CO cost object into the corresponding line of a joint
venture document.
Venture coding consists of three main fields:
Venture
The venture number is copied directly from the master record
The equity group is derived from the equity type of the cost
object, based on the document date.
The recovery indicator is usually copied directly from the cost
object, but it can be replaced by a recovery indicator assigned to
another accounting object, such as the general ledger (G/L) account
or document type.
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Equity Group Determination
Equity Type A
Equity Type B
Equity Type C
FI/CO DOCUMENT
The equity group is derived from the equity type, based on the
document date of the accounting document.
The link between equity type and equity group is entered in the
venture master record.
Equity types are defined independently of ventures and are used to
represent specific JVA activities, for which separate equity groups
could be required, such as exploration, development, and
production.
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Recovery Indicator Determination
Company Code Default (Non-Billable)
The recovery indicator can be derived from the following five
different sources, listed in order of priority:
User Entry
Document Type
User can enter recovery indicator directly into code block
You can enter the recovery indicator directly in the code block of
an accounting transaction. This entry replaces any other derived
recovery indicator. The recovery indicator field must be open for
entry in SAP FI/CO configuration.
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Recovery indicator can be determined for a document type
You can determine the recovery indicator can be determined for a
document type. This value replaces all other values in an
accounting document, except those entered directly.
In this example, the cutback document type is assigned a recovery
indicator CB for credit and debit postings.
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Recovery Indicator: Account
You can define a recovery indicator for a G/L account or a cost
element.
You can assign a recovery indicator to a G/L account or to a cost
object, to ensure that all postings to this account are coded with
a particular recovery indicator. For example, you could assign a
non-billable (NB) recovery indicator to the control account for
joint venture partner transactions.
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Recovery Indicator: Cost Object
A recovery indicator is usually assigned to CO cost objects, such
as cost centers and work breakdown structure (WBS) elements.
You usually assign a recovery indicator for a CO cost object. This
recovery indicator is copied to other joint venture items by using
the splitting and clearing procedures.
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Recovery Indicator: Default
A default (non-billable) recovery indicator is usually assigned to
each joint venture company code.
A default recovery indicator is defined for each joint venture
company code. This recovery indicator should be non-billable.
If no recovery indicator can be determined for a joint venture
transaction, the default recovery indicator is used.
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Recovery Indicator Determination
There are five different sources of recovery indicator, as
follows:
User Entry
Document Type
Cost Object
SAP FI uses all five sources.
SAP CO does not use document type recovery indicators and user
entry is not available in every transaction. In addition, SAP CO
uses a process called recovery indicator manipulation, during cost
allocation.
SAP MM does not use document type recovery indicators and G/L
account and cost element recovery indicators.
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Example: Cost Allocation
C00001
A
NB
During direct coding, the joint venture interface determines joint
venture coding from CO Cost Object master data and enters it in the
accounting document item.
In this example, a CO allocation is posted from cost centre Admin
to cost centre CC-1. The joint venture interface determines venture
coding from the master data of each cost object and enters this in
the joint venture document.
An equity group is determined from the equity type, based on the
document date of the accounting document.
The recovery indicator can be replaced with another value,
depending on the recovery indicator determination.
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Joint Venture Document
If a joint venture company is configured for balanced ventures,
additional inter-venture items can be added to a joint venture
document.
These items represent a liability between ventures in the same way
that inter-company accounts represent liabilities between
companies.
The inter-venture account ensures that a venture remains in
balance, rather like a company code.
In this example, a CO allocation is posted from cost centre Admin
to cost centre CC-1. The joint venture interface determines venture
coding from the master data of each cost object and enters this in
the joint venture document. The joint venture interface recognises
the charge between ventures and posts two additional items to the
inter-venture account. The total balance of each venture remains
zero.
The entries in the inter-venture account represent the liability
from Venture JVI001 to the Corporate Venture C0001. This liability
arises because Venture JVI001 received administration services from
Venture C0001.
This is one of the very rare occasions that the posting exists only
in the JV database
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During splitting, the joint venture interface copied venture coding
from directly coded items to other items.
If the joint venture interface finds an item that relates to more
than one directly coded item, the item is split and each sub-item
is coded accordingly. This process is called splitting.
In this example, an incoming invoice is posted to two cost centers.
Each cost centre is assigned to a different venture and the
corresponding joint venture items are coded to these ventures. The
vendor (accounts payable) item is split between the two ventures on
a pro-rata basis.
There are more complicated splitting algorithms. For example, the
VAT (input tax item) is split according to the tax codes entered on
the directly coded items, and discount is split according to the
items from which the discount arises.
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CC-2
40.00
4
Tax
17.50
Many SAP FI applications (such as outgoing payments) use the
clearing process. During clearing, one or more uncleared (open)
items are selected and cleared with one or more other items. For
example, you can clear an incoming invoice with an outgoing
payment.
During clearing, the joint venture interface copies venture coding
from the open items (already posted) to the clearing items. The
clearing items are divided as necessary in a procedure similar to
splitting.
Cleared items can form the basis for other splitting activity in
the joint venture document.
In this example, a payable invoice has been posted and split. The
outgoing payment is posted and the vendor item is cleared. The
joint venture interface identifies the clearing, and copies the
venture coding from the vendor line of the original invoice to the
vendor line of the outgoing payment.
The coding on the vendor line is the basis for splitting the bank
line in the payment document.
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Joint Venture Interface: Clearing
Coding and Splitting occurs throughout the expenditure chain based
on Matching and Clearance
P&L
BANK STAT
JV1 60
JV2 40
JV1 60
JV2 40
60 JV1
40 JV2
JV1 60
JV2 40
JV1 60
JV2 40
60 JV1
40 JV2
60 JV1
40 JV2
JV1 60
JV2 40
60 JV1
40 JV2
Matching and Clearance is critical to the JV Process – it is the
way that JV coding is attributed to all line items (especially
Balance sheet) down the Expenditure Chain
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Partner Direct Postings
Costs are charged directly to the joint venture partner instead of
being shared by equity group.
Partner direct postings are used when venture costs are paid by one
partner in the equity group.
You enter the partner code in the coding block of the transaction.
SAP JVA charges this partner for the entire cost.
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Post Finance Documents
Post Controlling Documents
Post Material Movements
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JPY
SAP accounting components can record transactions in more than one
local currency. This is useful for reporting to different
governments or for maintaining financial books in hard currencies
in areas of high inflation.
The additional local currencies are referred to as parallel
currencies.
FI SAP FI can record transactions in up to three local (parallel)
currencies.
CO SAP CO can record transactions in up to two parallel currencies
(object currency and controlling area currency).
JVA SAP JVA can record transactions in up to four parallel
currencies.
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Parallel Currencies: Database
JPY
SAP JVA can record transactions in up to four parallel
currencies.
The special ledger databases used by JVA record up to two parallel
currencies each. If three or four parallel currencies are required
an additional joint venture ledger is created. This doubles the
disk space occupied by the joint venture database. The joint
venture document database (JVSO1) is frequently among the largest
databases in the system and so the third and fourth parallel
currencies come at some cost to disk space.
It is unusual to use three or four parallel currencies. SAP CO
maintains two parallel currencies at most, and so the integrity of
the third and fourth currencies is lost during certain CO
processes, such as allocations.
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CC-2
40.00
JVI002
A01
BI
4
Tax
CC-1
10.50
JVI001
A01
BI
4
Tax
CC-2
7.00
JVI002
A01
BI
Message
Information
Warning
Error
The joint venture interface is integrated with special ledger
validation and substitution functions.
You can substitute certain fields on the joint venture document
before the document is posted. The allowed fields include CO cost
objects (provided the joint venture coding is unchanged) and the
recovery indicator.
After you make the substitutions, you can perform a series of
validations. An error message from any validation will suspend
posting of the joint venture document and of the original
accounting document. This allows you to correct the problem.
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Joint Venture Validation
Prerequisite
Check
Message
Validation name JV00 JV Validation - group 00
Validation step 001 JV Banks Non-Billable
The values that are entered are checked against a user-defined
Boolean statement (prerequisite). If the statement is true, the
system validates the data using a second Boolean statement (check).
If the check statement is true, the system posts the data. If the
check statement is false, the system issues a user-defined message.
Depending on the message type, the posting may be blocked.
Validation occurs before the data is posted so that only valid data
is posted.
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Joint Venture Substitution
Validation name JV00 JV Validation - group 00
Validation step 001 JV Banks Non-Billable
YES
Prerequisite
The values that are entered are checked against a user-defined
Boolean statement (prerequisite). If the statement is true, the
system replaces the specified values.
Substitution occurs before data is written to the database.
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Test joint venture validation
SAP AG 2003
Currency used to fund a venture
Each venture and equity group has one or more funding
currencies
Used by cutback program to recover partner shares
Joint venture billings issue in funding currencies
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Funding Currency Determination
Funding Currency Value
JVI001-A02
JVI001-A01
Joint costs are funded in transaction currency or one of the
parallel local currencies. The choice depends on the funding
currencies defined for a particular venture and equity group.
1000.00 NOK
77.90 GBP
A01
You define funding currencies for an equity group in a joint
venture. You can change funding currency by creating a new equity
group.
If transaction currency is a funding currency, costs are funded in
transaction currency. If transaction currency is not a funding
currency, costs are funded in one of the parallel local currencies.
The parallel local currency is defined for an equity group in a
joint venture.
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Assign to venture to define common funding requirements
Assign to G/L bank sub-accounts to define venture banks
Funding groups are used to define a group of ventures that are
funded from a particular group of bank accounts.
By using funding groups, you can configure the following three main
funding strategies in SAP JVA:
Dedicated banks
Central Disbursement
Shared banks
G/L Shared Bank: EUR
G/L Shared Bank: GBP
G/L Shared Bank: USD
G/L Shared Bank: NOK
Company Code
Funding groups are defined for a particular joint venture company
code.
Ventures are assigned to funding groups in the venture
master.
Bank G/L accounts are assigned to funding groups during
configuration.
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Itm
Account
Amount
Venture
RI
1
Cost
100.00
JVI001
BI
2
GRNI
-100.00
JVI001
BI
You can fund joint venture expenditures from dedicated venture bank
accounts (VBAs). The operator funds the venture expenditures from
the appropriate VBA. The non-operating partners then reimburse the
VBA. You can set up multiple VBAs for a single venture.
You can make all payments for venture expenditures from a single
central disbursement account (CDA) or directly from the appropriate
VBAs. You can also combine these methods.
In this example, an invoice for venture JVI001 is paid from the
venture JVI001 bank account.
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Itm
Account
Amount
Venture
RI
1
Cost
100
JVI001
BI
1
Cost
150
JVI002
BI
2
GRNI
- 100
JVI001
BI
2
GRNI
- 150
JVI002
BI
You can also fund joint venture expenditures from shared or common
bank accounts. This is typical for small exploration ventures. The
operator funds the venture expenditures from the shared bank
account. The non-operating partners reimburse the shared
account.
You can make all payments for venture expenditures from a single
CDA or directly from the appropriate VBAs. You can also combine
these methods.
In this example, an invoice for ventures JVI001 and JVI002 is paid
from the shared bank account.
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100
3
100
inter-venture
3
100
100
Payment
Itm
Account
Amount
Venture
RI
1
Vendor
100
JVI001
BI
2
Bank
- 100
C00001
NB
2
Int.Vent
- 100
JVI001
NB
2
Int.Vent
100
C00001
NB
You can also fund joint venture expenditures from a corporate
(company owned) bank account. The operator funds the venture
expenditures from the corporate bank. The non-operating partners
reimburse the corporate account. Usually, the operator charges
interest to the venture in return for the use of this
account.
In this example, an invoice for venture JVI001 is paid from the
corporate bank account. Since the corporate bank account belongs to
the corporate venture, an inter-venture charge is posted. This
represents the liability between the joint venture and the
operator, as a result of the payment.
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Joint Venture
A01
The VBA selection function updates invoice lines, so that they are
paid from the appropriate bank account. House banks are identified
by company code, venture, and funding currency, so you can select a
house bank, based on the funding currency of the invoice. If
ventures (whose expenditures are included in one invoice) have
different house banks, then the VBA that issues the payment is
reimbursed by the VBAs that benefit from this payment.
An invoice can only be paid from a single bank account. When
expenditures (covered in an invoice) apply to more than one
venture, payment comes from the VBA for the venture that owes the
most for the invoice. The VBAs for the other ventures, whose
charges are included in the invoice, reimburse this bank
account.
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G/L Shared Bank: EUR
G/L Shared Bank: GBP
G/L Shared Bank: USD
G/L Shared Bank: NOK
You use the bank switching program to transfer funds between bank
accounts, according to the assignments of funding groups.
Cash switches are posted to transfer funds when venture payments
are made from a bank that belongs to a different funding
group.
Non-cash switches are posted to transfer funds between ventures
banks to settle an inter-venture liability. Such a liability could
arise due to a cost allocation in CO.
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Bank Switching: Cash
- 150
V2
NB
2
4
Invoice
Itm
Account
Amount
Venture
RI
1
GRNI
200
V1
BI
1
GRNI
150
V2
BI
2
Vendor
- 200
V1
BI
2
Vendor
- 150
V2
BI
1
3
In this example, Venture V1 bank account pays an invoice that is
partly assigned to Venture V2. A cash switch is prepared to
reimburse Venture V1 bank from Venture V2 bank.
Cash switches arise from a cash transaction.
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Bank Switching: Non-Cash
Itm
Account
Amount
Venture
RI
1
O'Head
- 100
V1
BI
1
O'Head
100
V2
BI
2
Int.Vent
100
V1
NB
2
Int.Vent
- 100
V2
NB
In this example, a cost allocation is posted from Venture V1 to
Venture V2. An inter-venture entry is posted to represent the
liability between Venture V1 and Venture V2. A non-cash switch is
posted to transfer funds from V2 to V1 Bank. This switch clears the
inter-venture liability.
Non-cash switches do not arise from cash transactions.
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Bank Switch Process Table
The joint venture interface identifies cash and non-cash switches,
and enters details in the Bank Switch Process Table.
The bank switch program uses this table to select documents that
are ready to prepare switches. Entries can be blocked, so that they
are not processed by the bank switch program.
Entries in the switch table are identified by the following switch
types:
0 No Switch
GBP 10 000.00
from the above account to the Royal Bank of Cornwall account shown
below.
Sort Code 67-54-01
Account 75967536
You can use the bank switch program to prepare letters requesting
fund transfers. The details of the letter come from house bank
details assigned to funding groups.
A user exit allows you to generate electronic transfer
instructions.
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Bank Switching: Output
The bank switching program generates the following five
reports:
List of all switches, giving details of cash and non-cash switches,
interest charges, and mean effective date (where applicable)
Optional alternative list of switches, allowing reconciliation to
VBA process table
Formatted letters to the managers of VBAs, requesting a fund
transfer to other VBAs (you can adjust the format and content of
the switch letters using SAPscript)
Direct input posting summary
List of errors and warnings encountered while running the
program
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Bank Switching: Execution
There is no database update during the test run.
Read switch details from the VBA process table, rather than direct
selection from the joint venture database.
Full netting minimizes all bank switches. Two-way netting minimizes
switches between two particular banks, to maintain an audit
trail.
You can prepare switch documents with original venture, equity
group, and cost object, depending on the level at which balanced
books are prepared.
Keep value date on switches to allow subsequent interest
calculation.
Suppress event check to allow a re-run.
An additional report allows reconciliation to the VBA process
table.
Selection
GBU1
Full Netting
Two-way netting
X
To run the VBA switching program, you must establish the following
prerequisites for your company.
In SAP FI, you must set up the venture house bank, G/L bank
sub-accounts, automatic payments.
In SAP CO, you must set up cost objects for the G/L
sub-accounts.
In SAP JVA configuration, you must activate VBA processing on the
company Detailed Data screen.
You must set up at least one bank account for each venture to fund
venture expenditures. These VBAs must be assigned to funding
groups, which consist of groups of VBAs. Funding groups are
assigned to ventures.
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Display accounting document
This section describes operated accounting, with particular
emphasis on cash calling.
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General Ledger
Cash Called
PARTNER BILLING
As an Accountant the main tool to control Partner Indebtedness is
the Accounts Receivable Sub Ledger. With JVA the complexity of
postings requires the use of Special Entry Indicators (SEI’s) to
aid the process.
It is AR which is also effectively the source of Partner Billing –
there s a special ledger in JV for this and it uses Billing
Indicators to report expenditure.
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Receivable Ledger
…
SAP FI uses special entry indicators (SEIs) to identify special
transactions in the accounts payable and accounts receivable
transactions. SEIs are assigned to items posted to a customer or
vendor account. An SEI can cause an item to update a reconciliation
account (other than the standard reconciliation account) in the
G/L.
SAP JVA uses SEIs to distinguish between cash calls and invoices.
In this example, SEIs are assigned as follows:
SEI Description Reconciliation Account
J Cutback JV Rec. under CC
K Cash Due JV Cash Calls Out
L Cash Called JV Rec. under CC
You use the cash call transaction to enter requests for cash to
fund a venture and equity group. The following two items are posted
to the partner account:
A debit that will be cleared by any incoming payments from the
partner
A credit that will be cleared when venture costs are recovered from
the partner using the cutback program
The rules governing the posting of the cash call items are defined
using posting rules in SAP JVA configuration. In this example, the
debit (Cash Due) is posted with SEI K and the credit (Cash Called)
is posted with SEI L. Cutback recovers joint costs by posting an
item with SEI J.
SAP AG 2003
400
0
6,600
In this example of operator oriented accounting, a venture is
operated with a single partner who has a share of 40%.
Costs of 10,000 are anticipated, and so a cash call of 10,000 is
posted. Partner A’s share of cash call is 4,000 (40% of
10,000).
An invoice for 11,000 is received.
Partner A pays the cash call.
The invoice received in step 2 is paid
Cutback runs. Billable costs of 4,400 (40% of 11,000) are charged
to Partner A.
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Operator AP
Cash Call
1,000
0
- 600
Accounts Payable
Joint Costs
6,600
In this example, a venture is operated with a single partner who
has a share of 40%.
Costs of 10,000 are anticipated and so a cash call of 10,000 is
posted. The operator’s share of the cash call is 6,000 (60% of
10,000). Partner A’s share of the cash call is 4,000 (40% of
10,000). A payable cash call is posted to the operator accounts for
the operator’s share of the call.
An invoice for 11,000 is received.
The operator pays the cash call from their own bank.
Partner A pays the cash call
The invoice received in step 2 is paid.
Cutback runs. Billable costs of 6,000 (60% of 11,000) are charged
to the operator and 4,400 (40% of 11,000) are charged to Partner A.
Operator costs of 6,600 are posted to corporate accounts.
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Cash Calls are in Funding currency
Selection
GBU1
OM
31.12.2001
JV0001
A01
GBP
1,000.00
GBP
1,000.00
31.12.2001
JV0001
A01
NOK
1,000.00
GBP
77.90
Partner
JV5100
You use the cash call transaction to enter requests for cash to
fund a venture and an equity group. You can enter the venture and
equity group explicitly, using the standard cash call transactions,
or by entering a project number, using the project cash call
transactions.
You can enter cash calls (called net cash calls) for one partner in
the equity group. Alternatively, you can enter gross cash calls for
all partners in the equity group.
You use the operations month to specify the period in which the
joint payments occur (for which the cash is requested). For
example, partners can provide funds in January for joint payments
made in February. In this case, the operations month is February
and you use a program called Cash Call Reclassification to move the
January cash call receipt into the February billing. This function
is rarely used outside the US and Canada, and is usually
deactivated for international installations.
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Selection
GBU1
Partner
OM
31.12.2001
JV0001
A01
GBP
1,000.00
GBP
1,000.00
31.12.2001
JV0001
A01
NOK
1,000.00
GBP
77.90
You use the cash call transaction to enter requests for cash to
fund a venture and equity group. You can enter the venture and
equity group explicitly by using the standard cash call
transactions, or by entering a project number by using the project
cash call transactions.
You can enter cash calls (called net cash calls) for one partner in
the equity group. Alternatively, you can enter gross cash calls for
all partners in the equity group.
In the case of gross cash calls, you calculate the individual
partner cash calls by using shares from the venture master. You can
change the values of the individual calls, selecting the gross cash
call and adjusting the values in the detail (partner shares)
screen.
SAP AG 2003
Cash Call Documents
Operator Cash Call
Partner
The cash call transaction posts the following two documents:
FI document An FI document is posted as a cash call to each partner
in the equity group. The cash call is posted as a credit and debit
to the partner customer account. One of the entries is cleared by
an incoming payment and the other is matched against the partner
share of venture costs. FI documents are posted to the joint
venture databases by the joint venture interface.
JVA document A JVA document is posted directly to the billing
ledger for the operator share of the cash call. No FI document is
posted for the operator share, and so the JVA document is used to
include the operator cash call in any billings. Two items are
posted to the operator account. One of these items represents cash
due and the other represents cash received. It is assumed that the
operator will transfer the required funds to the VBA.
When posting a cash call for partner oriented configurations the
operator share is posted as an FI document and no JVA document is
needed.
SAP AG 2003
Inter-company Cash Call
Company Code C1 - Operator
6
4,000
If you configure a joint venture partner as an SAP company code,
the cash call transaction will post a payable (non-operated) cash
call into the partner company code.
Inter-company cash calls are similar to the operator share cash
calls posted for partner oriented accounting. They use the same
functions. Operator share cash calls are a special type of
inter-company cash calls.
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Operated Cash Calls: Payment
You use SEI K to select unpaid cash calls from the joint venture
partner account.
You use the standard SAP FI incoming payment function to pay
operated cash calls.
In this example, a cash call has been posted with SEI K. You use
this SEI to select unpaid cash calls from the partner
account.
SAP AG 2003
Partner
FI
Database
The cash call transaction posts SAP FI and JVA documents directly
into the corresponding databases.
If an error occurs, due to incorrect configuration, the system
reports the error to the user and creates a batch input session.
The batch input session may be processed online to allow the errors
to be investigated and corrected.
SAP AG 2003
Post Cash Call Request & Payment
Gross Cash Call
Net Cash Call
Cash Call Receipt
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Non-Operated Accounting
This section describes non-operated accounting and how it is
supported by SAP JVA.
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- 500
Accounts Payable
Joint Costs
5,500
In this example a non-operated venture N1 receives a cash call and
a billing.
Cash call of 5,000 received from operator
Cash call paid to operator
Billing received from operator, showing total costs of 5,500
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Posting Date
Non-operated cash calls are very similar to operated cash calls.
Non-operated cash calls are posted net (own share) only. There are
no gross non-operated cash calls. Non-operated cash call
transactions create and post SAP FI documents. The SAP FI documents
are posted through to the JVA database by the joint venture
interface.
Since there is no need to prepare billings for non-operated
ventures, non-operated cash calls are rarely posted through to the
JVA billing database.
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Non-Operated Cash Calls: Payment
Non-operated cash calls are paid using standard SAP FI functions,
such as the payment program.
In this example, a non-operated cash call is paid using the
outgoing payment transaction. The Cash Due entry has been posted
with SEI K, and this entry is used to select cash calls to be
paid.
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Non-Operated Billing Input
Non-Operated Venture 01
Non-Operated Billing Input
The non-operated billing transaction allows you to enter
non-operated transactions using a pre-defined input form. The input
form matches the structure of the billing report received from the
operator, and is assigned to the venture in the venture master
record.
You can enter the billing data in the following ways:
According to operator or venture
Net (own share only) or gross (total venture expenditure)
An overview screen presents a list of venture and equity group
combinations. You enter the total billed amount for each of these.
One by one, the venture equity group combinations are selected and
the billing details are entered, using the pre-defined input
form.
When all amounts agree, the billing is posted.
It is common practice in many areas of the World to issue the
Expenditure Detail Statement in Gross only in which case you would
enter the Cash Statement Net as normal and then the Expenditure
Detail Statement Gross and allow the system to convert to Net for
the posting.
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Non-Operated Billing Documents
2
- 2,400
- 4,000
Operator
1
GBP
USD
Cost.Obj
Account
I
The non-operated billing transaction allows you to enter
non-operated transactions using a pre-defined input form. The input
form matches the structure of the billing report received from the
operator and is assigned to the venture in the venture master
record.
You can post the entered billing data as an SAP FI document, which
is then converted to a JVA document by the joint venture interface.
The billing form determines general ledger accounts and CO cost
objects.
Posting rules are defined in SAP JVA configuration.
You can enter net (own share) or gross (total expenditure) billing
amounts, but they are always posted as net in SAP FI.
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You are now able to:
Understand how a joint venture document is prepared and posted to
the JVA database
Understand how JVA handles payment transactions
Describe operated accounting
Describe non-operated accounting
Unit 2 Summary