Introduction to Financial Accounting ERP Consulting Team FI

Introduction to Financial Accounting ERP Consulting Team FI 01. ppt - 1

Financial Accounting Contents >1. Organizational Structure in FI > 2. Integration with other module > 3. Master Data > 4. Document > 5. Account Receivable > 6. Account Payable > 7. Closing > 8. Tax reporting > 9. Differences between 3. x and 4. x ERP Consulting Team FI 01. ppt - 2

1. Organizational Structure in FI Topics > SAP R/3 Module Diagram > Organizational Structure Chart > Organizational Structure Description > Company code Global data ERP Consulting Team FI 01. ppt - 3

SAP R/3 Module Diagram SD FI Sales & Distribution Open Systems MM CO Materials Mgmt. Controlling PP Client / Server Architecture Enterprise Information System Enterprise Business Process Model AM R/3 Production Planning QM Integrated Business Solutions Financial Accounting Fixed Assets Mgmt. Client / Server ABAP/4 Quality Management PM Plant Maintenance HR Human Resources IS PS WF Integrated Data Base Project System Workflow Globalization Industry Solutions Parameter 지정에 의한 개발 ERP Consulting Team FI 01. ppt - 4

Organizational Structure Chart Client Chart of Acct AAAA Company code 0001 Company code 0002 Business area 0001 Business area 0002 Chart of Acct BBBB Company code 0003 Business area 0001 Business area 0002 Business area 0003 ERP Consulting Team FI 01. ppt - 5

Organizational Structure Description n n n Client - SAP system의 최상위 level로 독립적 DB단위임. Company Code - 외부 보고목적의 재무제표를 만들기 위한 가장 기본적인 R/3 system의 법적 회계단위 Group Company - 연결, 결합재무제표를 작성하기 위한 상위 레벨 의 company Business Area - 각각의 독립된 운영과 책임을 대표하는 회계단위 이며 내부 보고목적의 재무제표를 만들기 위해 사용됨. Functional Area - FI에서 매출원가 회계방식(비용을 판매비, 일반 관리비, 연구개발비, 제조경비, 수출등으로 세분) 에 의해 손익계산 서를 작성하기 위해 사용 Business place - 사업장. Plant, Tax office와 연결되어서 부가세 신고단위로 사용됨(From V 4. 5). 기존의 Tax. Jcode는 의미 없어짐 Section code - 원천세 신고단위로 사용(From V 4. 5) ERP Consulting Team FI 01. ppt - 6

Company code Global data Company code Global parameters 0001 SAP AG Accounting Organization Chart of accounts Credit control area Fiscal year variant Company code is productive. . . Processing parameters Business area balance sheets Max. exchange rate deviation Propose fiscal year. . ? * Address Additional details ERP Consulting Team FI 01. ppt - 7

2. Integration with other module Topics - 매출 및 수금관리 - 구매계약에 의한 매입관리 - 일반지출 및 전표관리 - 생산관리 및 제조원가 - 자금관리 및 예측 - Integration with FI ERP Consulting Team FI 01. ppt - 8

매출 및 수금관리 영업관련팀 주문 접수 재고확인 여신확인 승인 출고 요청 출고지시서 1 2 수금 입금표 은행입금 or WAREHOUSE 받을어음수탁 제품 출고 거래명세서 1 2 제품 수불대장 월별제품 수불집계표 납품증 경리(재경) 경리(원가) 경리(자금) 매출전표 (회계처리) 손익반영 유동성 관리 총계정원장 매출처원장 세금 계산서 수금전표 (회계처리) 총계정원장 매출처원장 현금출납장 받을어음대장 사업부/유통채널/ 사업부/ 유통채널/ 영업소/품목별 /. . . 영업소/ 외상매출금 만기일별관리 현금 및 예금 ERP Consulting Team 시재 FI 01. ppt - 9

구매계약에 의한 매입관리 전부서 구매요청 구매부 구매주문서 승인 및 주문 WAREHOUSE 원재료 입고 경리 (재경) 세금계산 거래명세서 검수증 1 매입전표 회계처리 원재료 수불대장 월별원재료 수불집계장 매입처원장 총계정원장 매입장 ERP Consulting Team FI 01. ppt - 10

일반지출 및 전표관리 발의부서/구매팀 예산확인 경리(재경) 가전표입력 현금 이체 어음 지출결의서 지출전표 입금표 현금출납장, 은행장, 지급어음 현금출납장, 은행장, 보조부, 어음수납 수불부, 보조부, 수불부, 매입처원장, 총계정원장 매입처원장, 경리(원가) 비용예산 경리(자금) Cash mgmt / forecast Delivery date + payment terms Historical payment behavior Updated Cash mgmt position Payment settlement by value date agreed or forecasted By value date on bank acct ERP Consulting Team FI 01. ppt - 11

생산관리 및 제조원가 생산/생산관리팀 생산계획 제조지시서 생산 원재료출고 원재료 수불대장 생산완료보고서 생산일보 생산월보 수불관리 WAREHOUSE 제품입고 제품수불대장 경리(재경) 출고전표 경리(원가) 입고전표 원가계산 ERP Consulting Team FI 01. ppt - 12

자금관리 및 예측 구매팀 구매품의 및 계약 원재료 입고 매입채무 보조원장 총계정원장 현금흐름 세금계산서외 대금지불 유동성 관리 / 예측 납기일 + 대금지불조건 Historical payment behavior 대금지불 혹은 수금후 갱신 매출채권 보조원장 총계정원장 영업팀 현예금관리 Payment settlement by value date agreed or forecasted By value date on bank acct 세금계산서 주문접수 은행원장 수금 은행원장 제품출고 ERP Consulting Team FI 01. ppt - 13

Integration with FI Purchase Order Goods Receipt Invoice verification Goods Issue. . . Backflush 원재료 GR document Invoice doc. 출고 전표 Billing 매출원가 1000 제품 50000 매출액 55000 Goods Receipt Delivery 1000 50000 완제품입고 Sales Order 1000 외상매입금 재료비 1000 50000 외상매출금 55000 원가대체 50000 완제품출고 Billing Customer 55000 Vendor 1000 ERP Consulting Team FI 01. ppt - 14

3. Master Data Topics > Accounting Data > Master Data > General Ledger and sub-ledgers > Bank Data ERP Consulting Team FI 01. ppt - 15

Accounting Data Configuration Data n Configuration Master Data n G/L Accounts n Sample accounts n Customers Account type "D" n Vendors Account type "K" n n Account type "S” Banks Transaction Data Documents ERP Consulting Team FI 01. ppt - 16

Master Data create, change, display, block/unblock, mark for deletion, display changes in Company Code Master Rec. centrally in Chart of Accts Changes in Client in Company Code Master Rec. centrally Customers Vendors G/L Accts Changes ERP Consulting Team FI 01. ppt - 17

G/L Account Master Records Client Chart of accts A G/L Acct Phila. Natl. Bank Bal. sheet acct X Account group Chart of accts B FIN. Company Codes 0001 Currency 0003 USD Line item Display Currency CAD Line item X Display X ERP Consulting Team FI 01. ppt - 18

Customer/Vendor Master Record Client General data Air Conditioners Inc. Chicago 60609 Bank details USA 500 10 123456 Company codes CC 0001 Company Code data Recon. acct nnnnnn Pmnt terms ZB 01 Sort line items 001 CC 0003 Company code data Recon. acct Pmnt terms Sort line items nnnnnn ZB 02 002 ERP Consulting Team FI 01. ppt - 19

Customer Master Record General Data - Address - Communication - Control data - Payment transactions Account number Company code Account group Company code data - Account management - Payment transactions - Correspondence - Insurance Sales data - Sales - Shipping - Billing - Partner functions ERP Consulting Team FI 01. ppt - 20

Vendor Master Record General Data - Address - Control data - Payment transactions - Contact persons Account number Company code Account group Company code data - Account management - Payment transactions - Correspondence - Withholding tax Purchasing Org. - Purchasing data - Partner functions ERP Consulting Team FI 01. ppt - 21

General Ledger and Sub-Ledgers General Ledger Human Resources (Payroll) Inventory Valuation Accounts Payable Accounts Receivable Assets Management ERP Consulting Team FI 01. ppt - 22

Reconciliation Accounts Receivable/Accounts Payable Customer 1 Customer 2 1. 000 500 General Ledger Reconciliation Account Domestic Receivables 1000 500 ERP Consulting Team FI 01. ppt - 23

Bank Data Company code 0001 House Bank 2401 2402 2403. . . Bank Account Data Acct-ID Text. . . 01 Check 1 acct Bank acct 3931445100 02 Check 2 acct Currency ___ 03 Check 3 acct Control Key ___. . . G/L Account 11010100. . . Corresponding Bank G/L Account 11010100 Company Code 0001 House Bank 2403 Bank Account ID 03 Bank Master Bank Country KR Bank Key 24 Bank Name Hanbit Adress _______. . . Control_______ Team ERP Consulting. . . FI 01. ppt - 24

4. Document Topics > Document Principle > Structure of a Document > Document type > Posting key > Control of Document Screen Layout > Taxes on Sales/Purchases > Payment Terms > Payment Methods > Reference Documents > Basic FI document posting > Tolerance group > Displaying change documents > Reversing a document > Other Special Features ERP Consulting Team FI 01. ppt - 25

Document Principle 1 Business Transaction = 1 Document Invoice to Your. Co. from Flowers by Yvonne 3 Bouquetsred roses Tax 10% Date Document No. 1300001234 = Expense 100 Tax 10 Cash 110 10 110 1300001234 ERP Consulting Team FI 01. ppt - 26

Structure of a Document Header Document Date Posting Date Doc. Number Doc. type Currency Line item 1 Posting Key 01 Account Customer (A/R) Amount 1, 100 Line item 2 Posting Key 50 Account Sales Revenue Amount 1, 000 Line item 3 Posting Key Account Amount 50 Tax 100 ERP Consulting Team Balance = 0 FI 01. ppt - 27

Document type : 전표 유형 Number of Postings Outgoing invoice Incoming invoice 종류 구분 전표 번호 설정 기표 계정 유형 구분 Bank XXXXXXXXX DR KR Acct type D, S Doc. No. SB 1800000025 Customers Team ERP Consulting FI 01. ppt - 28

Posting Key : 전기키 Functions of the Posting Keys Line Items Detail view 1. S, D, K, A, Account Line Item 1 Amount Tax Code M? / PK 2. debit, credit ? Additional Details Business Area Cost Center Text. . . The Posting Key has control functions within the line items. It controls: 1. 2. 3. Field Status ? 3. on which type of account the line item can be posted to if the item is posted as a debit or credit the field status of additional details SAP AG ERP Consulting Team FI 01. ppt - 29

Control of Document Screen Layout Field status (Posting keys) Sup. Mand. Opt. Allocation Text . . . Value Date . . . Field status (G/L Account Master) Sup. Mand. Opt. Allocation Text . . . Value Date . . . Sup Mand Error Opt Sup Error Mand Opt Mand Sup Link rules Sup Mand Opt Value Date ? Allocation __ Text __ ERP Consulting Team FI 01. ppt - 30

Taxes on Sales / Purchases Post document G/L Acct Master Record Company Code Data 1. Line Item 2. Line Item A 1 Tax Code Country Tax code Tax account Output Tax Category + Automatic postings USA A 1 1101 10% Output Tax A 1 MWS 40/50 Automatic posting 50 1101 Output Tax ERP Consulting Team Amount > FI 01. ppt - 31

Payment Terms 1 : 대금지불 조건 Cust. acct: C 65217 - Master Records - Payment Data Paym. Terms ZB 01 DR C 65217 Your Payment Terms 01 ZB 00 net / net ZB 01 14 Days 20 Days 3% 1% net Invoice 1, 100 ZB 01 14 3%, 20 1%, 30 ZB 02 15 Days 1% 40 Days net n Open Item Analysis n Incoming Payment n Outgoing Payment n Dunning Procedure ERP Consulting Team FI 01. ppt - 32

Payment Terms 2 Condition Day Limit Terms of payment ZB 01 __ 3% cash discount within 14 days 2% cash discount within 30 days Due net within 45 days Default for baseline date Baseline date calculation No Default Fixed day __ X Document date Additional months __ Posting date Entry date Default for payment block Block key A Pmnt method __ Term Percent. rate No. of days / Fixed Day Additional months 1. 3. 0% 14 __ __ 2. 2. 0% 30 __ __ 3. 45 __ __ Explanation ------------------------------------------3 % cash discount for payment within 14 days 2 % cash discount for payment within 30 days ERP Consulting Team Due net within 45 days FI 01. ppt - 33

Payment Methods Company code Company name Pmnt meth. Name (in language of country) C Check 0001 SAP Inc. T Bank transfer. . . W Bill of exchange ………. . . - Payment method classification (Check will be created, Bill of exchange will be created…) - Required master record spec. (Address, Bank detail. . ) - Posting spec(Document type for payment, Clearing document type, Specila GL ind. . ) - Form pringout(Name of the printout program…) - Amount limit(Min, Max amout) - Grouping of item (Single payment for marked item, Payment for due day…. ) - Form data - Foreign payments (Foreign currency allowed…). . . ERP Consulting Team FI 01. ppt - 34

Reference Documents - Actual Documents - Sample Documents (견본전표를 입력하여 비슷한 유형의 전표가 반복발생시 활용) - Account Assignment Models (전표입력시 User가 입력Field를 통합하거나 희망하는 전표형식으로 등록해 놓고 사용) - Recurring Documents (차월이후 결산에 반영이 확정된 거래내용을 해당월 미승인전표로 등록활용) ERP Consulting Team FI 01. ppt - 35

Basic FI Document Posting Basic FI Documents 1 Entry Header Detail 2 Prompt for Next Line Repeat 5 Enter Additional Data 3 Enter Line Item Detail 6 for each Fast Entry line item required 7 Overview Complete? 4 8 Simulate R Post SAP AG ERP Consulting Team FI 01. ppt - 36

Tolerance group ERP Consulting Team FI 01. ppt - 37

Displaying Change Documents Document Company Code Document Number Fiscal Year From date of change Changed by G/L Account Chart of Accounts G/L Account From date of change Changed by List of Fields Changed ê Field A Field B Field C : Date Field New Old MMDDYYYY Field B Val. 3 Val. 2 MMDDYYYY Field B Val. 2 Val. 1 : ê Customer / Vend. Company Code Dunning Area From date of change Changed by Changed on MMDDYYYY at hh: mm: ss by user USER Field B from Val. 1 to Val. 2 ERP Consulting Team FI 01. ppt - 38

Reversing a Document : 역분개, 전표 취소 Document to be Reversed Doc. No. 13 nnn CC 0001 Posting Date_____ POST Reverse Document Doc. 13 nnn Doc. type DR Doc. 17 mmm Doc. type DZ 01 50 50 12 40 40 외상매출 1, 100 매출액 1, 000 - - Number Range 13 매출부가 100 - External number assignment - Number Range 17 - Internal number 외상매출 1, 100 매출액 1, 000매출부가 100 assignment - Reverse doc. = DZ Doc. type DR Doc. type DZ type 외상매출금 1, 100 매출액 1, 000 매출부가세 ERP 100 Consulting Team 100 FI 01. ppt - 39

Other Special features - Help Functions - Fast Entry - Parked Document - Workflow - Validation & Substitution - Drill down ERP Consulting Team FI 01. ppt - 40

Help Functions Document Entry Document Date Doc. Type Company Code Posting Date Period Currency Rate Document Number Translation Date Editing Options No foreign currency Document Entry with Option Document Date Doc. Type Posting Date Com. Code Period Document No. ERP Consulting Team FI 01. ppt - 41

Fast Entry Document Header or Line Item G/L Line Item PK Account 40 Cost 1 50 Cost 2 Cash Amount TC 50 25 25 110 V 1 V 1 Tax 10 Cost Center Order 150895 250353 160447 ERP Consulting Team FI 01. ppt - 42

Parked Document / Workflow Whole document release procedure RELEASE COMPLETE REJECT Post document REJECT RELEASE PARK Amount release procedure ERP Consulting Team FI 01. ppt - 43

Validation and substitution Validations Input value Validation : : Check at Substitutions callup point FALSE Special field (space) TRUE Substitution: Error or Warning message Continue Cost center 4499 Check Condition fulfilled? Replace SAP AG Special field (New value) SAP AG ERP Consulting Team FI 01. ppt - 44

SAP Drill Down 기능 재무제표 팬택 현 금 : 4, 000 보통예금 : 1, 000 정기예금 : 5, 500 Account Balance 보통예금 Period Balance 1월 400 2월 600 합계 1, 000 Line Items 보통예금 990103 100 990124 300 990205 200 990218 400 Document 기표일 : 990205 전표NO: 101234 차 보통예금 200 대 현금 200 Line Item 전표NO: 101234 Line Item 1 계정 보통예금 차변 금액 200 적요 ERP Consulting Team FI 01. ppt - 45

5. Account Receivable Topics > Customer/Vendor Clearing > Tolerance Group > Dunning > Credit Management > Account Analysis ERP Consulting Team FI 01. ppt - 46

Customer / Vendor Clearing 1 2 3 4 Customer Invoice 10, 000 Vendor Invoice 4, 000 [ FI Document ] Customer Payment 930 1. Clearing from 1 to 3 Customer invoice AR 10, 000 / 매출액 VAT 3% Cash Discount 2% Cash Discount 9, 090 910 ( 10 %) 2. Vendor invoice Expense 4, 000 / AP 4, 000 Customer 1 10, 000 4 5, 000 Vendor 3. Customer payment AR 9, 070 / AR 10, 000 Bank 930 9, 070 Cash Disc. Granted 4 150 3 4 4 4, 000 2 4, 000 4. Clearing of 2 and 3 4, 000 * 0. 02 = 80 => cash discount taken 9, 070 - 4, 000 = 5, 070 * 0. 03 = 150 => cash disc Granted 9, 070 - 3, 920 (4, 000 -80) - 150 = 5, 000 (잔여 AR) ----------------------------------------------AR 5, 000 / AR 9, 070 AP 4, 000 / Cash disc taken 80 Cash disc Granted 150 Cash Disc. Taken 80 4 ERP Consulting Team FI 01. ppt - 47

Tolerance Groups Payment Limits for Employees Payment Limits for business partners Upper Limits for posting procedures Amount Cash Discount Details for clearing procedures Grace period Display Cash Discount Term Allowed payment differences Revenue Adjustment to Expense Adjustment to Permitted payment differences Revenue Adjustment to Expense Adjustment to Residual items from paym. differences Payment Term Only grant partial cash discount The smaller value is valid ! ERP Consulting Team FI 01. ppt - 48

Dunning Master record Basic parameters Online parameters Doc. - Dunning run Edit Dunning data Dunning level Dunning block Test print - Print - letters Dunning list Dunning ERP Consulting Team FI 01. ppt - 49

Credit Management 1. Define Credit Data for Customer #1001 2. Create Sales Order Credit limit used Credit lisk Sales Order #900001 Customer #1001 Input Order Price 3, 000 JPY Credit Exceeded Order Block 7, 000 JPY 5, 800 JPY Medium Credit limit avail 1, 200 JPY 1, 800 JPY Send R/Mail for Credit manager 4. Create Delivery for Sales Order 3. Check Mail Box & Blocked Order Check Mail & Blocked Order Credit Information System Customer Contacted Order Released Reservation of Material Shipping, Billing Incoming Payments ERP Consulting Team Sales & Distribution, Financial Accounting Credit Management FI 01. ppt - 50

Account Analysis Customer Company code Fiscal year 1234 0001 YYYY Open item In arrears 155 - No. 1 1 5 25 35 45 1 1 Overdue items Payments on account Due for payment Open items not overdue Total receivables Amount 1, 000 2, 000 3, 000 4, 000 5, 000 6, 000 18, 000 3, 000 21, 000 Cash disc. 30 60 90 120 150 180 * * ERP Consulting Team FI 01. ppt - 51

6 Account Payable Topics > Clearing > Automatic Payment > 세무신고및 납부 ERP Consulting Team FI 01. ppt - 52

Clearing - Automatic Payment - Incoming/Outgoing Payment - Automatic Clear - Account Clear ERP Consulting Team FI 01. ppt - 53

Automatic Payment Master record Payment control Current parameters Doc. Proposal run Proposal data Edit proposal Payment run Print program Check Bank transfer Euro Check Payment advice Payment summary ERP Consulting Team FI 01. ppt - 54

세무신고 및 납부 • 소득세정보 • 주민세정보 • 부가세정보 SD/MM/AA 세무기본정보 회계계정정보 • 계정코드 • 부가세코드 • 부가세정보 Invoice 전표발생 반제 전표발생 세무신고 Report발행 세무신고 세금납부 전표발생 Customer Master • 부가세정보 Vendor Master • 원천세정보 • 전표 • 세금계산서 • (건별/월합) • 전표 • 원천징수영수증 • 법인세관련Report • 부가세관련Report • 원천세관련Report • 전표 ERP Consulting Team FI 01. ppt - 55

7. Closing - Opening and Closing posting periods - Foreign Currency Valuation - Business Area Breakdown - GR/IR Clearing - Balance carry forward - Regrouping - Balance sheet / P&L statement ERP Consulting Team FI 01. ppt - 56

Opening and Closing Posting periods ERP Consulting Team FI 01. ppt - 57

8. Tax reporting - 재무제표 - 부가세 - 법인세 - 원천세 - 대금지불 및 어음 처리 ERP Consulting Team FI 01. ppt - 58

재무제표 - 대차대조표 - 손익계산서 - 제조원가 명세서 - 합계잔액시산표 ERP Consulting Team FI 01. ppt - 59

부가세 - 사업장별 부가세 거래내역 조회 - 부가세 장부대사(Check list) - 세금계산서 발행 - 매출/매입 세금계산서 합계표 - 세금계산서 합계표 디스켓 저장 - 매출/매입 부가세 신고구분 update - 의제매입 세액 공제서 - 월합계 세금계산서 ERP Consulting Team FI 01. ppt - 60

법인세 - 접대비 지출 명세서 - 세금과 공과 명세서 - 선급비용 명세서 - 기부금 명세서 - 외화평가 차/손익 내역 조회서 ERP Consulting Team FI 01. ppt - 61

원천세 - 사업소득 원천징수 영수증 - 원천징수 리스트 - 소득세 집계표 - 원천세 디스켓 신고 ERP Consulting Team FI 01. ppt - 62

대금지불 및 어음처리 - 어음/수표 발행 - 어음/수표 수불대장 - 만기일별 받을어음 명세서 - 수탁어음/배서어음/할인어음 명세서 - 만기일별 지급어음 명세서 ERP Consulting Team FI 01. ppt - 63

9. Differences between V 3. x and 4. x - Alternative Payee - Extended withholding tax - Negative posting - Sales and Purchasing tax FI (Plants abroad) - Validation in Park document - Enhancements to Posting and Clearing - Authorization in FI - Archive management - Payment proposal blocking - Changes of Korean Localization - Definition of Sensitive fields (4. 6) - Display documents items in List format (4. 6) - Cash journal (4. 6) - Web based GUI (4. 6) - Automatic posting of payment difference - Alternative payment currency and amount. . . ERP Consulting Team FI 01. ppt - 64