FIAP

ARAMGL

CONSpecialLedger

G/L Reporting Legal or external reporting• Balance sheet• Income Statement• Statement of

Financial Position

Stockholders

Bankers, Lenders

IRS, Taxing Authority

External Auditors

SEC

External Accounting

Balance SheetProfit & Loss

Financial Position

COMPONENT

Cost Center Acctg - CO-CCA

Internal Orders CO-OPA

Projects - PS

Product Costing - CO-PC

Activity Based Costing

Profitability Analysis-CO-PA

Profit Center Acctg-EC-PCA

Executive Info. System-EC-EIS

VIEW

Costs

Costs

Costs

Costs

Costs

Profits Profits

Any data

ROLE

Cost Tracking

Small Projects

Large Projects

Product Costing

Cost Management

Margin by multi-cuts Profit & Loss Repsons.

Cross-module reports

Internal management reportingReports by cost centers or other cost “objects” and cost elements

Cost centersOrders and ProjectsBudget/planActual vs. plan

CO Reporting

Internal AccountingDepartmental Expense

ReportSalaries 10,000Overhead 8,000Other 5,000Total 23,000

Department Managers

ControllersExecutives

Senior Management

COFI

Legal or external reportingReports by accounts Balance Sheet Income Statement

Internal managementreporting

Reports by cost centers andcost elements

Cost Center Reports

FI/CO Organizational Structures ClientCompanyChart of AccountsCompany CodeBusiness AreaCredit Control AreaControlling Area

ClientHighest hierarchical level in an SAP systemA complete database containing all the tables

necessary for creating a fully integrated system

Master records are created at the client level

Company Consolidated financial statements are

created at the company level A company can include one or more

company codesAll company codes must use the same chart

of accounts and fiscal year

Chart of AccountsA listing of the accounts A chart of accounts must be assigned to

every company code Several company codes can use the same

chart of accounts A different chart of accounts can be used if a

different grouping of the chart of accounts is required

Co code1000

Co code2000

Co code3000

Co code4000

Co code5000

US CHART OFACCOUNTS

GERMAN CHART OFACCOUNTS

CLIENT

Company Code

A required structureA legally independent entityThe smallest organizational unit for

which accounting can be carried out The level where business transactions are

processed The level where accounts are managed The level where legal individual financial

statements, such as the balance sheet and the profit and loss statement, are created

A BALANCED SET OF BOOKS

Credit Control AreaAn organizational unit or area of

responsibility created to control customer credit limits

A company code is assigned to one and only one credit control area

Multiple company codes can be assigned to one credit control area

Controlling AreaAn organizational unit defining the

company's cost/ managerial accounting operations

A company code is assigned to one and only one controlling area

A controlling area can have multiple company codes assigned to itThis allows cross company cost allocations and

reporting

1 2 3 4 5 6 7

JANUARY

FEBRUARY

DECEMBER

Fiscal Year VariantFiscal Year Variant•Determines the fiscal year

•Calendar year or non-calendar year

•Allows the use of special periods to aid year-end closing •Is assigned to a company code

Thank You !