Unit 2 - 22759: Accounting and ERP (B. Wieder) 8/03/2010...

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Unformatted text preview: 22759: Accounting and ERP (B. Wieder) 8/03/2010 Chapter 4: SAP ERP SAP ERP HANDS-ON: THE FIRST STEPS © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 50 Features of SAP ERP All solutions have same basis engine and same programming language (ABAP, JAVA) International Applications Applications (General Settings and Prototypes/Business Content for all major Countries) Multi-lingual (Logon and Data) Multi-currency (incl. support for all major currency translation problems) Multi-company (Consolidation, transfer pricing, … global!) Application (not database) Application Processes: Dialog (for on-line data entry and validation of screens) Update (to record data in tables) Enqueue (for record-locking) Batch (for batch input and batch jobs) Spool (for print jobs) Designed for all major relational Databases (+ SAP DB) SAP DB) Note: All SAP-solutions build on the Netweaver Platform Client Server Data Design © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 51 1 22759: Accounting and ERP (B. Wieder) 8/03/2010 Clients in SAP Systems © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 52 Graphical User Interface (GUI)/Front-end Follows International Standards (IBM) Since SAP ERP 4.5: “Enjoy” SAP … Runs more or less on ‘all and everything’ that has an more or less on ‘all and everything’ that has an Operating System (PCs, MACs, Handhelds, etc.) Generic: Supports all SAP solutions Relatively lean (application server does most of the work) Server-Independent (Gateway to any SAP Enterprise System) Note: Note: ‘xx’ is a variable and stand for your user number (throughout the book) Your new password has to have at least 6 (alpha-numeric) characters – it is yours, don’t forget it! © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 53 2 22759: Accounting and ERP (B. Wieder) 8/03/2010 The Initial/Start-up Screen © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 54 Executing Transactions/Programs Double-click transaction in Navigation Area (Items with symbol Enter transaction code in command field and press ENTER: transaction code in command field and press ENTER: In the initial/start-up screen: In the same session (window) Enter: xxxx (xxxx = transaction code) In all other screens: In the same session (window) Enter: /nxxxx (xxxx = transaction code) In an additional session, Enter: /oxxxx (xxxx = transaction code) Choosing screen menu entries (or using respective shortcuts) or items in the toolbars Running ABAP programs directly, e.g. using Transaction Code SE38 (if authorised) … © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 55 3 22759: Accounting and ERP (B. Wieder) 8/03/2010 Meaning of Icons (only very few of them) Icon: Name/Short Cut: Execute transaction Enter - <Enter> Enter - <Enter> Execute – F8 Generate Meaning: Execute a transaction code in the navigation bar Confirms selection (in dialog box) Checks input and continues transaction Executes reports (and complex programs) Generates programs S ave – F11 Back – F3 F3 Returns to previous screen Returns to previous screen Exit – Shift+F3 Returns to previous application Cancel – F12 or Stores the input data, e.g. posts a document Exits application without saving Closes dialog box without action Cancel - <Esc> © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 56 Entering data in SAP ERP screen input fields Input fields or other bottoms (e.g. control bottoms) can be accessed by using the mouse bottom or <TAB>. In some entry fields, !-signs are shown; these fields are sosome entry fields are shown; these fields are so called required fields (unfortunately, sometimes the !-signs are not displayed in required fields) Many entry fields only allow a specific input; they are called match-code fields. The symbol or the F4-key open a list of all possible inputs or selection window for searching or a selection window for searching. … © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 57 4 22759: Accounting and ERP (B. Wieder) 8/03/2010 Chapter 5 (Part 1): CYCLONE Pt Ltd CYCLONE Pty. Ltd.™ - an SAP ERP Project © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 58 © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 59 5 22759: Accounting and ERP (B. Wieder) 8/03/2010 Cyclone Ltd. 2005 CCode Prod.Plant Darw. Distr. Centre Cairns Brisb. Brisbane Perth Adel. Sydney Melb. + XX smaller DCs Sydney Goto Accounting Hob. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 60 Cyclone in 2007+ C Y CLO N E A ustria (S nowboards) C Y C LO N E S ingapore (Tennis-R ackets) C Y C LO N E A ustralia (S urfboards) and G lobal H eadquarters © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 61 6 22759: Accounting and ERP (B. Wieder) 8/03/2010 Business: Production and Distribution of Surfboards Model Board Type Length ROCKET Shortboard 180cm Width 40cm Thickness 5.2cm Std. Cost Price Retail $172.7 $420 Price WS $273 RRP $670 CYCLONE’s top product. A small, fast board for experienced surfers. Extra resin is used to give the body extra strength. The tail is rounded, and special fins are used which are optimal for high-speed surfing. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 62 Local vs. Overseas Sales/Performance Absolute Figures Retail (01) %-age of Sales Wholesale /Export (02) (0 Total 01 02 Total Sales Revenues 6,515,400 25,448,020 31,963,420 100% 100% 100% COGS 3,327,052 20,013,553 23,340,605 51% 79% 73% Sales/Distrib. Exp. 2,309,700 750,300 3,060,000 35% 3% 10% 2,120,000 0% 0% 7% 20,763,853 28,520,605 87% 82% 89% 4,684,167 3,442,815 13% 18% 11% Administration Exp. Total Costs/Expenses Profit/Loss 5,636,752 878,648 Administration Exp. 2,120,000 7% Profit/Loss 3,442,815 11% Note: “Retail (01) and Wholesale (02) are setup as “Distribution Channels” in SAP ERP. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 63 7 22759: Accounting and ERP (B. Wieder) 8/03/2010 SAP ERP Implementation Status (Cyclone AU) Organisational structure implemented (see Chapter 5 Part 2) Basic configuration completed General Ledger accounts created (based on template) Some test customers and vendors created Test house bank created and configured for payment Cost centres created (see below) Standard reports activated Ready for further tests: Master data management Transaction (document) processing Reporting © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 64 Cost Centres in Australia Distribution Centres (DCxx): Production Plant: DC-MASA-xx: Marketing/Sales ABP1-xx01Purchasing ABP1-xx01 DC-DIST-xx: Distribution ABP1-xx02Production ABP1-xx02 DC-ADMI-xx: General Administration ABP1-xx03CIM ABP1-xx03 ABP1-xx04CNC ABP1-xx04 Headquarters: ABP1-xx05Glassing ABP1-xx05 HQ-PP-00: Production/Procurement ABP1-xx06Final Assembly ABP1-xx06 HQ-MS-00: Marketing/Sales ABP1-xx07Quality Control ABP1-xx07 HQ-HO-00: HR/Org ABP1-xx08Warehouse ABP1-xx08 HQ-AF-00: Accounting/Finance ABP1-xx09Maintenance ABP1-xx09 HQ-IS-00: IS/IT ABP1-xx10Inbound Logistics ABP1-xx10 HQ-GA-00: General Administration ABP1-xx11Outbound Logistics ABP1-xx11 etc. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 65 8 22759: Accounting and ERP (B. Wieder) 8/03/2010 Chapter 6: Introduction to Financial Acctg Fi (Transactions) in SAP ERP © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 66 Value-adding Accounting 1. Provide useful information for decision-makers to plan, execute, control, or evaluate the organization’s activities. 2. Help embed information processes into business processes. embed information processes into business processes Increasingly, organizations are embedding technology into business processes. Accountants can help ensure that the information processes embedded into the business processes execute rules to control the business process while also capturing and storing detailed data about the business processes in real-time. 3. Help management define business policies to shape and control business processes control business processes. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 67 9 22759: Accounting and ERP (B. Wieder) Business event 8/03/2010 Non-financial systems Financial statements and notes Information customers Audit statements and notes Fully integrated Core Accounting Cycle (GL/Reporting) Largely automated andPost journal Analyze Record business‘outsourced’transaction modules to the data to other event data data ledger Prepare and adjust the trial balance Prepare statements and notes Not in SAP ERP Ignore event data Journals Financial statements and notes Trial balance Ledgers Correct and adjust Financial statement notes © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 68 Journals and ledgers General journal: infrequent/non-routine transactions (end-of-year etc.) Specialized journal: repetitive transactions General ledger: summary level-data for asset, liability, equity, revenue and expense accounts Subsidiary ledger: detailed data for ledger accounts with many sub-accounts (AR, AP, fixed assets, inventory, etc.) General Ledger AR General ledger accounts for subsidiary ledgers = reconciliation accounts! Subsidiary Ledger AR Customer 1 10 Customer 2 20 15 Customer 3 30 10 15 20 30 30 30 © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 69 10 22759: Accounting and ERP (B. Wieder) 8/03/2010 Collect and Process Data: Automated System Source documents (screens/paper) Journals In ERP: rel. Database Ledgers transaction files Not Required in SAP ERP Sales (but there is Journal cash journal etc.) Invoice master files Subsidiary Ledger General Ledger © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 70 GL/SubLedger-Architecture GL Event relevant for Fin. Acctg. Accounts Pay. Accounts Rec. Fixed Assets Materials Other ways of data capture … Other SAP SAP ERP modules © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 71 11 22759: Accounting and ERP (B. Wieder) 8/03/2010 Posting in FI: Hands-on Introduction (TB pp.108-125) The SAP ERP system contains a document with a unique SAP document number for every accounting transaction (in fact for every business transaction). Each document consists of a document header. The document header Th contains general data which apply to the entire document. This includes posting date, document number, document type, currency, company code etc. Each accounting document consists of at least two*) line items (dual concept, double entry bookkeeping). Each line item contains at least a posting key, an account number , an amount/currency and the company code. The line item balance has to be zero in every Th li it accounting document (dual concept), with credits shown as negative values, and debits as positive values. The only way to change values in accounts is by posting a financial document (directly or indirectly via logistics or HR). *) © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 72 Some special documents excepted (e.g. down-payment requests, some account clearing docs.) Elements of FI Documents Header: Basic and Extended Fields in red boxes are compulsory! Line Items © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 73 12 22759: Accounting and ERP (B. Wieder) 8/03/2010 Key Dates in SAP ERP FI Document Date: Baseline Date: Date on which the original/source document was issued (if applicable). Date to which the periods for the cash discount deadline and the due date for net payment refer. Posting Date: Date used for fiscal period assignment. Entry Date: Date of entry into the system (recorded by system). Translation Date: Date determining the exchange rate th which is to be used for translation. The exchange rates are stored in the system. Value Date: The value date is used in bank accounts and bank subaccounts and is the reference date for interest calculation. Asset Value Date: Reference date for asset transactions (e.g. capitalisation) © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 74 Other Key Terms in SAP ERP FI Documents Posting key Determines debit or credit, which account types (GL, AR, AP, AA) are permitted and which fields have to/must not/may be entered in the line item item. Tax code: Configurable code for determination and posting of transaction taxes (e.g. GST) ‘Tax amount’ vs. ‘Calculate Tax’: The transaction tax may either be entered at total amount, or be calculated by the system automatically (tick ‘calc. tax’). Tax codes with 0% 0% require neither. Note: In the Tax-tab of AR/AP documents, multiple tax codes/tax amounts can be entered. Payment Terms: Configurable code for defining payment terms composed of cash discount percentages (if applicable) and payment periods. © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 75 13 22759: Accounting and ERP (B. Wieder) 8/03/2010 Exit Options EXIT without saving: System warns: Data will be lost POST (= Save): (= Save): Document will be posted to ledger(s) with newly generated unique doc# Document cannot be deleted any more (only reversed) PARK: Document will be saved with newly generated unique doc# Document can be deleted, rejected, amended, … and posted later, can be deleted rejected amended and posted later usually by a different user (supervisor) HOLD: Document will be saved with a manually assigned doc# Document can be amended and posted later, but only by the same user © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 76 Data Flow into GL © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 77 14 22759: Accounting and ERP (B. Wieder) 8/03/2010 Real World = Hybrid Accounting Management Acctg in the broader sense HR Sales Purchasing AR Outbound Logistics AP GL Inv.Ctrl. etc. Inventory/ Warehouse Mgt. F.Assets Inbound Logistics Fixed Asset Fixed Asset Mgt. and Maintenance Throughput Logistics: PPC © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 78 Posting Modes Manual vs. Automatic Single vs. Recurring Unscheduled vs. Scheduled Day-to-Day vs. End-of-the-Period Direct vs. Indirect Dialogue vs. Background © Bernhard Wieder (occ. Ref. to SAP-AG) 2010 - 79 15 ...
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