EXTERNAL会计(英文)

1、1Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPEXTERNAL ACCOUNTING2Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPObjectives Understand External Accounting concepts Understand SAPs External Accounting functions Understand the Integra

2、tion with other functional areas3Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPEXTERNAL ACCOUNTING Areas of financial accounting that is required by law4Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPINTERNAL ACCOUNTING Areas of acco

3、unting that are relevant to the management of the organisationOverhead Accounting (dept etc.)Profitability Accounting (product, mkt segment etc.) SAPs internal accounting tools include:Cost Center & Profit Center AccountingProfitability AnalysisInternal Order Accounting etc.Note: SAPs Internal A

4、ccounting tools are separate from its External Accounting tools5Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPEXTERNAL & INTERNAL ACCOUNTING In SAP, General Ledger has no internal accounting views, i.e.No departmental informationNo product information6Business S

5、olutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPEXTERNAL & INTERNAL ACCOUNTING SAP GL only has natural account info e.g.Conventional GL Systems: In SAP GLTravel expense - production dept Travel ExpenseTravel expense - finance deptTravel expense - marketing deptThe departmen

6、tal view is kept in an Internal Accounting Ledger e.g. Cost Center Ledger uProduction Dept- Travel Expense- Entertainment Expense- Salaries ExpenseuFinance Dept- Travel Expense .7Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAP- Travel Expense AccountExtenal Accountin

7、g ViewChart of Accounts (Natural Accounts)- Depreciation Account- Account PayablesFinance DeptProduction Dept.Sales Dept.Travel Expense AccountTravel Expense AccountTravel Expense AccountDepartment ViewInternal Accounting Ledger.EXTERNAL & INTERNAL ACCOUNTING8Business Solutions CenterCopyright I

8、BM Corporation 1995. All rights reserved.SAP1. Travel Expense Account - Production Department1002. Travel Expense Account - Sales Department1203. Travel Expense Account - Finance Department225Conventional Systems GL.Account BalanceGeneral Ledger View.Account Balance1. Travel Expense Account 445SAPCo

9、st Center View 1. Production Department -Travel Expense Account1002. “ “ - Depreciation Accountxxx3. Sales Department - Travel Expenses Account1204. “ “ - Depreciation Accountyyy5. Finance Department - Travel Expenses Account225.9Business Solutions CenterCopyright IBM Corporation 1995. All rights re

10、served.SAPIntegration of Internal & External AccountingAccountsPayableAsset ManagementAccountsReceivableJournal Entries10Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPCHECKPOINT We have covered:Definition of External AccountingSAPs division of External Accountin

11、g & Internal Accounting Next:General Ledger11Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPGENERAL LEDGER(GL)12Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPPURPOSE OF GENERAL LEDGERAssets = Liabilities + Owners EquityTo maintai

12、n the following Accounting Equations:Profit = Income - Expenses13Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPAssetLiabilityEquityResources used to generate incomeClaims by entities on our AssetsClaims by stakeholders of the entityAssets = Liabilities + Owners Equi

13、tyPURPOSE OF GENERAL LEDGERThe Balance Statement:Captures status of financial position at a specific point in time:14Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPPURPOSE OF GENERAL LEDGERProfit = Income - ExpensesWhat is the relationship between income and expenses

14、?The Income Statement:Are you spending more than youre making?LOSS !15Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPDOUBLE-ENTRY ACCOUNTING The double-entry book-keeping concept:Every business transaction affects two or more accounts.Every financial transaction must

15、 result in equal debits and credits.100160260DebitCredit16Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPDEBIT / CREDIT RULESDebitCreditDebitCreditAssetsLiabilities AssetsIncrease by debitsDecrease by credits LiabilitiesIncrease by creditsDecrease by debits17Business

16、 Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPACCRUALS vs. CASH ACCOUNTING Accrual Basis:Revenue and expenses are recognized in the period in which the related business transaction occur. Cash Basis:Revenue is recognized when cash is received.Expenses are recognized at poin

17、t of cash outlay.SAP supports only Accrual-based Accounting18Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPXYZ CLIENTPETROLEUMFINANCECLIENTCHART OF ACCOUNTSCOMPANY CODEPSPCPPCSCCP19Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP G

18、ENERAL LEDGER Organisational StructureClient uHighest heirarchical level uStores general data used for all company codes and organizational structures uSAP ensures standardized data20Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GENERAL LEDGER Organisational Str

19、uctureChart of Accounts uIncludes all the GeneraL Ledger accounts uCan be designed to meet your specific requirements21Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GENERAL LEDGER Organisational StructureCompany code uFinancial Accounting entityuMay (or may not)

20、 represent the legal entityuSAP ensures balanced set of books per company code22Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GENERAL LEDGER Organisational StructureBusiness AreauOrganisational unit for internal reportinguUsed for preparing an internal balance s

21、heet and profit and loss statement 23Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GENERAL LEDGER Main FeaturesAutomatic posting of all items from subledgers (A/R, A/P, Fixed Assets, Materials) thru “Reconciliation Accounts”.Simultaneous update of the General Le

22、dger and the Internal Accounting SystemImmediate reporting/inquiry of current datauAccount Balances, P&L, Balance SheetMultiple Currency HandlingOpen Item Management (check clearing accounts etc.)24Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPAUTOMATIC POSTINGS

23、 FROM SUBLEDGERS Business operations are performed in the various subledgers and subsystems. Automatic journals are passed to the GL system for every business operation that has an external accounting impact. Journals are passed to the GL in an online, real-time environment = the GL always reflects

24、the same accounting position as the subledgers25Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPBalanceSheetIndividual Customers RecordsP/L StmtP+LIndividual Suppliers RecordsA/P Reconciliation AccountA/R Reconciliation AccountAutomatic journals are passed to the GL s

25、ystem for every business operation that has an external accounting impact.AUTOMATIC POSTINGS FROM SUBLEDGERSPost26Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSIMULTANEOUS UPDATE OF THE GL & THE INTERNAL ACCOUNTING SYSTEM Journals from subledgers posted to:the

26、GLthe internal accounting system- with info relevant to each internal accounting view Subledgers ensure that users input all info required by the external & internal accounting system27Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPIMMEDIATE REPORTING OF CURRENT

27、DATA Online, real-time update to GL Thus financial position of company can be seen anytime e.g.Account Balances, Balance Sheet, P&L etc. Some exceptions in practiceDepreciation only posted once a monthPayroll?.Other interfaces from non-SAP subsystems28Business Solutions CenterCopyright IBM Corpo

28、ration 1995. All rights reserved.SAPMULTIPLE CURRENCY HANDLING Post transactions in any foreign currency to:-Account maintained in local currency (RPD)-Account maintained in local currency (RPD) & that one foreign currency-Open Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger a

29、ccounts etc.29Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPOPEN ITEM MANAGEMENT Selected GL accounts can be managed on open item basisUsed to track individual postingsue.g. cheque clearing accounts30Business Solutions CenterCopyright IBM Corporation 1995. All right

30、s reserved.SAPCHECKPOINT Earlier:Discussed External Accounting Just Covered:SAP GLs Main Features Next .SAP GLs Basic Functions31Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GL - Basic Functions Creating a GL Account Posting GL JournalsApologies:Rupiah Indonesi

31、a abbreviated toRPD instead of IDRSorry!32Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPGL Master Data Creating a GL Account Path:Accounting Financial Accounting General LedgerGL Account Create33Business Solutions CenterCopyright IBM Corporation 1995. All rights res

32、erved.SAPGL Master Data Creating a GL Account Path: Accounting FinancialAccounting General LedgerMaster Records Create34Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPExercise 1 Create a GL account GRxx-ACC1uPath: AccountingFinancial AccountingGeneral Ledger- Master

33、Records CreateAccount number GRxx-ACC1 Company Code: AS01Short text.Long text.B/S xAccount Group: AS01curr: RPDline item: xfld status group: G00135Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPPosting to GL Accounts Posting direct i.e. manual GL journal Posting from

34、 sub-ledgers e.g. Inventory ManagementAssets ManagementAccounts PayableAccounts Receivable36Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPPosting Journals directly into GLKey Fields in Journal HeaderDocument DatePosting DateDocument TypeCompany CodeCurrencyDocument

35、No.Key Fields in Journal Line ItemPosting Key (Dr / Cr)Account NumberAmountInternal Accounting Info e.g. cost center, profit center .37Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPPosting a Journal Directly into GL Path: Accounting Financial Accounting General Ledg

36、er Document entry GL account posting38Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPExercise 2a Post the following GL journal:Dr GRxx-ACC11500 RPDCr 113101 1500 RPD Path:Accounting Financial Accounting General LedgerDocument entry GL account posting Use:Document typ

37、e SA - General GL journalCompany code AS01 - Global Bicycle CompanyPosting key 40 for debit and 50 for credit Note: Copy down the system generated document number of the journal you posted39Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPExercise 2b Post the following

38、 GL journal:Dr 475000 2000 RPD cost center: DEMO-CC1 Cr 113101 2000 RPD Note: Copy down the system generated document number of the journal you posted.40Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFeatures in Journal Entry Validation of all master data e.g. compan

39、y, account, currency etc. Other validation rulesTotal Dr = Total Cr Quick search facility (known as matchcodes) Future and prior period journal entry Intercompany transactions41Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPQUICK SEARCH FACILITY (MATCHCODES) Used to

40、find particular account Lists available accounts Matchcodes are used for searching all master data in SAP e.g. accounts, cost centers, vendors, customers etc.42Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFUTURE & PRIOR PERIOD JOURNAL ENTRY Posting controlled b

41、y GL owner (e.g. Finance Manager) Can handle postings to any future or prior periodsBased on posting date Prior period postings automatically brought forwardOpening Balances & Retained Earnings updated43Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPINTERCOMPANY

42、ACCOUNTING ConceptCompany A incurs an expense that is to be shared by Company A & BThus must record the interco-receivable due to A and the interco-payable due from B44Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPINTERCOMPANY ACCOUNTING Accounting Entries for a

43、 shared expense of 100RPDIn Company A: In Company B:Dr Expense 60 Dr Expense 40Dr Interco-Recv 40 Cr Interco- Payable 40 Cr Bank 10045Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPINTERCOMPANY ACCOUNTING Post Journal in SAP in Company A:Dr Expense 60Dr Expense (Co.

44、B) 40 Cr Bank 100 System will format the interco-payable and receivable lines automatically and posts 1 journal each in Company A and Company B The 2 Journals effect the postings as shown on previous slide46Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPINTERCOMPANY

45、ACCOUNTING Useful for Intercompany expensesPaying vendors centrallyProcessing cash receipts from customers billed by more than 1 company47Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPCHECKPOINT Earlier:Discussed External AccountingDiscussed SAP GLs Main Features Ju

46、st Covered:SAP GLs Basic FunctionsuGL Master DatauGL Journal Entry Next .SAP GLs Basic FunctionsuGL Enquiry48Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPGL Enquiry Journal Enquiry Account Balance Enquiry (with drilldown)49Business Solutions CenterCopyright IBM Cor

47、poration 1995. All rights reserved.SAPJournal Enquiry Path: Document Display Path: Periodic ProcessingReportingGeneral Document Evaluations50Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPAccount Balance Enquiry On-ScreenPath:uAccountDisplay BalancePath:uAccountDispl

48、ay Line Items ReportPath:uPeriodic ProcessingReportingGeneralAccount Evaluations51Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPExercise 3a Display the first document you posted Hint: You need the system generated document number52Business Solutions CenterCopyright

49、IBM Corporation 1995. All rights reserved.SAPExercise 3b Display the account balance of the account you created Drill down to the journal line item and then to the journal53Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPCHECKPOINT Earlier:Discussed External Accountin

50、gDiscussed SAP GLs Main Features Just Covered:SAP GLs Basic Functions Next .SAP GLs Advanced Functions54Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPSAP GL - Advanced Functions Recurring Journals Foreign Currency HandlingPosting in FCRevaluation of FC balances &

51、; Open Items Tax HandlingValue Added TaxWitholding Tax GL Closing55Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPRECURRING JOURNALS Store template journal:Account, amount, frequency, start date, end date etc. System automatically posts these journals Journal verific

52、ation via standard audit trail reports56Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPRECURRING JOURNALS Create recurring documentPath:uDocument EntryReference documentRecurring Document List all recurring documentsPath:uPeriodic ProcessingRecurring EntriesList Post

53、 recurring journalsPath:uPeriodic ProcessingRecurring EntriesProceed57Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFOREIGN CURRENCY POSTING Post transactions in any foreign currency to:Account maintained in local currency (RPD)Account maintained in local currency (

54、RPD) & that one foreign currencyOpen Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger accounts etc.US$RPD58Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFOREIGN CURRENCY POSTING Account maintained in local currency (RPD)Post documents in foreig

55、n & local currencyBalance only in local currencyRPD59Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFOREIGN CURRENCY POSTING Account maintained in local currency (RPD) & one foreign currencyPost documents in that one foreign currency onlyuNo local currency do

56、cuments allowed (exception: revaluation journals)Balance in local currency and that one foreign currencyUS$RPD60Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPFOREIGN CURRENCY POSTING Open Item accounts e.g. customer sub-ledger accounts, vendor sub-ledger accounts et

57、c. Post documents in foreign & local currencyBalance only in local currencyuNote: The reconciliation account in GL is able to show the breakdown by foreign currencyUS$RPD61Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPREVALUATION OF FOREIGN CURRENCY Foreign curr

58、ency account balances Foreign currency open itemsUS$RPD62Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPREVALUATION OF FOREIGN CURRENCY ACCOUNT BALANCESDebitCreditRevaluation Loss due toExchange Rate Diff.8000 RPDRPDUSD1) 102) 202200046000RPD8000USD0Bank Account - US

59、DBank - Item 1 1 USD 2200 RPDBank - Item 2 1 USD 2300 RPD1 USD = 2000 RPDTherefore, 30 USD = 60000 RPD3068000Journal EntriesDr Revaluation Loss Acc8000Cr Bank Account8000At time of transaction:At time of revaluation:63Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPRe

60、ceivables Acc1) 20001) Invoice - 10USD, rate = 1 USD2000 RPD2) Valuation - 10 USD, rate = 1USD1800 RPDJournal Entries:REVALUATION OF FOREIGN CURRENCY OPEN ITEMSRevenue Acc1) 2000Receivables Adjust. Acc2) 200Revaluation Loss2) 200The Scenerio:64Business Solutions CenterCopyright IBM Corporation 1995. All rights reserved.SAPREVALUATION OF FOREIGN CURRENCY OPEN ITEMSReceivables 1