Customer master records contain data that control how business
transactions are recorded and processed by the system. They also
include all the information about a customer that you need to
conduct business transactions.Customer Master records in SAP
Accounts Receivable represent the subsidiary ledger that supports
the balance sheet accounts for Accounts Receivable, Deposits
Payable, and Unearned Income. Individual customer master records
are referred to as customer accounts and represent the amount owed
by the customer (in the case of accounts receivable) or the amount
of deposit paid by a customer. These funds also include money that
will be returned or amounts of money paid in advance by a customer
in anticipation of receiving some goods or services from MWR or VQ
Activities.Entries are posted to customer accounts either by
entering a transaction (sometimes referred to as an invoice) that
establishes the receivable or liability against the customer.
Payments against receivables are most frequently posted on a Daily
Activity Record (DAR) as are payments received in advance or
deposits. Invoices are entered, for example, when a returned check
is received, when an individual hosts a private function at a MWR
facility, or when a Command checks out of the Visiting Quarters and
must be billed all room charges.Download the Training manual (981)
on SAP Accounts Receivable to understand about creating/extending
customer master records, blocking and unblocking customers,
accounts receivable document entry overview, fast entry invoices,
deleting and reversing documents, manually clearing and resetting
cleared items.
Activity Types The activity type classifies the specific
activities that are provided by one or more cost centers within a
company. If a cost center provides activities for other cost
centers, orders, processes, and so on, then this means that its
resources are being used. The costs of these resources need to be
allocated to the receivers of the activity. Activity types serve as
tracing factors for this cost allocation. In an internal activity
allocation, the quantity of the activity, such as the number of
repair hours, is entered into the R/3 System. The system calculates
the associated cost based on the activity price and generates a
debit to the receiver and a credit to the sender for both the
quantity and costs. Internal activity is allocated using secondary
cost elements , which are stored in the master data of the activity
types as default values. You can restrict the use of the activity
type to certain types of cost centers by entering the allowed cost
center categories in the activity type master record. You can enter
up to eight allowed cost center categories, or leave the
assignments "unrestricted" by entering an asterisk (*). The
activity type category is used to determine whether, and how and
activity type is entered and allocated. For example, you can allow
some activities to be allocated directly, but specify for others
that they are either not allocated, or allocated indirectly only.
To enable internal activity allocation, you need to specify which
cost centers provide which activity types at what price. You do
this in the R/3 System by planning the activity output/prices for a
cost center. Cost center/activity output planning functions here in
the same way as an additional master record. For direct activity
allocation, you enter the quantity of the activity to be allocated
manually. To enable both costs and activity to be allocated, the
R/3 System has to valuate the activity quantity allocated at the
price specified by the sender for this activity type. For a direct
activity allocation, the plan price for the combination "cost
center/activity type" is used for this calculation. You can enter
the planned price either manually, or have it calculated by the
system automatically within planning. If you want to set the price
manually, you need to set the price indicator to 3 (manual). You
can use this procedure if your price calculation is not complex,
for example where the prices required for your rates are determined
within your organization and do not depend on internally produced
activities, or where the rate depends on the prices of external
suppliers and not on the costs of the cost center. Automatic
calculation of plan prices is covered in course AC412. Statistical
Key Figures Statistical key figures such as number of employees or
length of phone calls, are statistical values that describe cost
centers, profit centers, and overhead orders. They can also
describe a value for a particular activity provided by a cost
center, such as the number of employees who make repairs at the
transport cost center (an activity-dependent statistical key
figure). You can post both plan and actual statistical key figures.
You can use statistical key figures as the tracing factor for
periodic transactions such as distribution or assessment, and for
key figure analysis. You define statistical key figures as a fixed
value or as a totals value: The fixed value (such as "employees")
is carried over from the period in which it is entered to all
subsequent periods of the same fiscal year. You need enter a new
posting only if the value changes. The fiscal year total is the
average of the period totals. You post the totals value (for
example "telephone calls") only to the period in which it was
entered. For totals values, the fiscal year total is the total of
all period values. You can transfer statistical key figures from
the Logistical Information System (LIS) by assigning a key figure
from the LIS to a statistical key figure in Cost Center
Accounting.
Statistical Key Figure (SKF) The Statistical Key Figure (SKF) is
used as the basis (tracing factor) for making allocations
(assessments/distributions). They are the statistical data such as
number of employees, area in square meters, etc. You will make use
of a SKF when you are faced with a situation where it is not
possible to use any other conventional method or measure to arrive
at the share of costs to be allocated to cost centers.Suppose that
you are incurring a monthly expense of USD 5,000 in the cost center
cafeteria, the cost of which needs to be allocated to other cost
centers. You can achieve this by the SKF. Imagine that you want
this to be allocated based on the number of employees working in
each of the other cost centers such as administrative office (50
employees) and the factory (200 employees). You will now use the
number of employees as the SKF for allocating the costs.In SKF
allocation, you have the flexibility of using two different SKF
Categories; namely, Total value or Fixed value. You will use fixed
values in situations where the SKF does not change very often, as
in the case of the number of employees, area, etc. You will use
total values in situations where the value is expected to change
every now and then, as in the case of power use or water
consumption and the like.DistributionIt is a method of allocating
costs from one cost center to other cost centers. It allocates all
costs on one primary cost element to the same primary cost element
on different cost centers.All information about the distributing
posting, for example details on sender and receiver is documented
in the cost accounting document.Advantages: Original cost element
on the allocated costs is retained on receiver cost center
Disadvantages: Total on the original (sender ) cost center is 0,
due to using the original cost element for allocation More records
are generated in the system 2.5 AssessmentIt is a method of
allocating cots from one cost center to other cost centers. This
method does not allocate using the primary cost element but
transfers costs using and assessment (secondary) cost element.
Therefore details of the original cost elements will not be shown
on the receiver cost element. This method allows grouping together
of different primary and secondary cost elements. All information
about the allocation posting, for example details on sender and
receiver is documented in the cost accounting document.Advantages:
Original costs remain on the cost center. So it is possible to
report on just the primary costs. Data in the system is grouped
together, for example material costs can be put to one assessment
cost element. This method can allocate both primary and secondary
cost elements on a cost center. Disadvantages: The receiver cost
element cannot identify the primary cost element. Creation of an
Assessment Cycle in the SystemAssessment is the allocation method
that is used most to allocate costs, because it shows allocated
costs on another cost element. The advantage of this method is that
reporting can still be done on the original cost center of all
costs before allocation.Allocation rules (cycles) are defined once
in a year and can then be run on a monthly basis. A cycle groups
together different sender-receiver relationships which are defined
in segments. Separate allocation cycles must be created for
allocating plan and actual costs, although the cycles my be copied
form each other. Which objects have to allocate costs (senders)?
Where are the costs to be allocated to (receivers)? Which costs or
activities are to be allocated? Actual / plan costs On what basis
are the costs or activities to be allocated (tracing factors)?
Fixed amounts, fixed percentages, fixed portions (similar to fixed
percentage, with the exception that the amount is not limited to
100. The sender base is derived from the total of the receiver
tracing factors), variable portions (amounts are allocated based on
postings in the database one the following types: cost elements,
versions, activity types, statistical key figures)When creating
cycles there are various options available within the
system:Scaling negative tracing factorsA negative tracing factor
can occur within the system if the tracing factors are not defined
as fixed values or percentages, but are derived from objects such
as statistical key figures or activity types. The problem arises
only if one portion of the receivers has positive tracing factors
and another portions has negative tracing factors. If the negative
values are not scaled, then not only the sender is credited.
Receivers with negative values are also credited and receivers with
positive tracing factors are debited by a larger
amount.Example:
Sender cost center (CC 1) allocates $1000 to 2 receivers (CC 2,
CC 3). The tracing factors (e.g. statistical key figures or
activities) posted for the receivers are:+100 for CC 2, -90 for CC
3. The sender base is the total of the tracing factors: +100 - 90 =
10. Without scaling of the tracing factors the allocated amounts
are calculated as follows: CC 2 receives $1000 * (+100)/10 = $10000
CC 3 receives $1000 * (-90)/10 = $-9000 CC 3 is thus credited with
$9000 at the expense of CC2. The scaling process works as
follows:1. The lowest tracing factor is set to 0. 2. The other
tracing factors are increased accordingly. Then the newly
calculated tracing factors for our example are: CC 3 is 0. CC 2 is
increased by the scaling amount of 90. Sender CC 1 would now be
credited 100% to CC 2 and CC 3 would be neither credited nor
debited. You must define scaling for single segments or for a
segment and a cycle. Iterative indicatorWhen a cycle is processed
iteratively, all segments are processed one at a time. The result
of one segment is then used by the next segment in the cycle. Note
however that this indicator only applies to other senders within
the cycle. If a later segment uses 'posted amounts' as a basis of
receiving, then results of earlier segments are not taken into
consideration. This indicator should only be used if really
necessary, since it will run the cycle until all the costs in a
sender are allocated, it may have an impact on runtime of the
cycles. Depending on the sizes of the created cycles the runtime
could be an issue.Object currencyIf this field is set all the
sender values in the object currency are computed separately and
distributed in separate fields. This facility only functions when
the object currency of all objects is the same because no
translation will take place during processing.If this indicator is
not set it will result in the object currency being determined by
the controlling area currency.Transaction currencyIn indicating the
transaction currency posted sender values are computed separately
and the receiver is updated in the posted transaction currency. In
setting this indicator the allocation will create more records for
each receiver and sender relationship. If you don't set this
indicator the allocations will be carried out using the controlling
area currency.5.1 SegmentsA segment is a way of grouping together
related sender-receiver relationships. Each segment defines the
cost elements and cost centers to be allocated. The receivers can
be cost centers, orders or WBS elements. Each segment has to have
one assessment cost element assigned.Sender cost centers, where the
values to be allocated are calculated using the same rules, and the
corresponding receiver cost centers, where the tracing factors are
determined using the same rules, are combined in a segment.The
segments are processed sequentially during an allocation run.Sender
valuesSender values are either actual or planned. If not the total
amount, but a fixed predefined amount or percentage should be
allocated it can be defined here.Tracing Factors Tracing Factors:
The tracing factors within a segment control how the system will
compute allocation. The system has four possible tracing
factors:Variable Portions - this tracing factor computes the
allocation from the total file. In order to tell the system which
totals file to access, the appropriate field group must be chosen.
The field group indicates what the allocation base is for the
segment. The following groups are available:actual costs, planned
costs, actual consumption, planned consumption, actual statistical
key figures, planned statistical key figures, actual activity,
planned activityFixed Amounts- within the tracing factor screen the
receivers are selected and charged directly with a fixed amount.
The amount credited to the sender is derived from the total of the
receiver debits.Fixed Percentages - the value form the sender is
allocating according to the percentages on the receivers. The
percentage value must not exceed 100. Where the percentage value is
less than 100 the remainder stays on the sender.Fixed Portions -
the value form the sender is allocated according to the total
number of receiver portions. Unlike the percentage allocation the
value can be a maximum of 999.99.Allocation BaseThe use of
allocation base only arises of the tracing factor '1' - variable
portions is chosen. Then it is important to decide which of the
field groups will be used to make the most meaningful allocation.
If the field group entered is incorrect it may override any
selection criteria chosen (e.g. if the field group actual costs is
used but with a statistical key figure entered in the selection
criteria the statistical key figure will be ignored. The allocation
will be made on the basis of actual costs present on the
receivers.)Use of Statistical Key Figures in AssessmentsThere are
two types of statistical key figures within SAP: a fixed value and
total value key figure. The fixed value key figure (type 1)
indicates that a key figure is fixed from the initial month for all
subsequent months of the current fiscal year. A total value key
figure (type 2) indicates that the amount of the key figure is set
for the respective month and not carried forward to the subsequent
months. Statistical key figures can be incorporated in assessment
cycles when the allocation is based on ratios like headcount square
footage, telephone units etc.6. Processing AllocationsCycles can be
processed directly on-line or as a background job. They can be
processed in a test mode or an updated mode and with/without a
detailed list display. Usually allocation cycles are processed at
the end of each month for the period that has to be financially
closed.The use of background jobs is recommended however it is
imperative that these jobs are scheduled after all the statistical
key figures have been input into the system.If errors are found
after the cycle has been run, provided the CO posting period is
still open, the cycle can be reversed. It can be corrected if
necessary and re-executed. This generates more records (one record
for each posting, one for each reversal) on the database but is the
safest way to perform corrections as no direct posting is permitted
on assessment cost elements
Contents 1 Introduction 2 Steps 2.1 Set up Planning Profile -
t-code OIF2 2.2 Set up Revenue Profile - t-code OIF3 2.3 Enable use
of WBS with Investment Program 2.4 Update Asset screen layout to
accept WBS 2.5 Enable statistical posting of acquisition
transaction to WBS 2.6 Define Version/Approval Year 2.7 Define
Users for Investment Program/Position - t-code OPS6 2.8
Modify/Create Investment Profiles 2.9 OPTIONAL if NOT using
statistical WBS on Asset 2.10 Appropriation Request type 2.11 Set
up number ranges for Appropriation Requests t-code IMAN 3 Examples
4 Conclusion IntroductionThis describes the configuration of
Investment Management in the SAP 4.6c environment. This does not
include the configuration for use with Internal Orders. Also, I
have not fully tested Appropriation Requests, as our users do not
desire to use that functionality at the moment. Note on assigning
statistical WBS to the PO directly: SAP allows using the stat. WBS
on the asset for all capitalization, or putting it on the PO and
leaving it blank on the asset. The problem with putting the WBS on
the PO is that it assumes the business user will correctly assign
the right stat. WBS in addition to recording the asset. We decided
to assign on the asset in all cases, as this limits that task to
the accountants and therefore should increase the accuracy of that
part of the process. Set up Planning Profile - t-code OIF2Future
timeframe allowed field defines how many years out planning can
take place. Set up Revenue Profile - t-code OIF3Enable use of WBS
with Investment Program1. Allow assignment within WBS - t-code OPUK
1. Scroll to field RAIP1-PRNAM 'Investment Program' and choose
radio button 'Input' to make it available 2. Allow display in WBS
detail screen - from SPRO, menu path Project System - Structures -
Operative Structures - WBS - User Interface Settings - Layout of
WBS Detail Screens - Define Layout of WBS Detail Screens 1. Scroll
down to Project Profile(s) that will be used with IM 2.
Double-click on Control tab 3. Highlight items 17 and 18 on the
right, and arrow them over to the left (works similarly to screen
layout variant changes) 4. Save these changes to transport using
method in OSS note 304386 (menu paths on the note are slightly out
of date but work OK) Update Asset screen layout to accept WBS1.
Determine which screen layouts are assigned to asset classes that
will be used in IM - SPRO - Asset Accounting - Organizational
Structures - Asset Classes - Define Asset Classes 2. Update Screen
Layout rule - SPRO - Asset Accounting - Master Data - Screen Layout
- Define Screen Layout for Master Data Enable statistical posting
of acquisition transaction to WBSSteps 1. and 3. required no
changes in our installation 1. Verify that transaction types are
relevant to budget - SPRO - Asset Accounting - Transactions -
Acquisitions - Define Transaction types for Acquisitions 2. Define
Asset Reconciliation balance sheet accounts as cost elements -
t-code KA01 1. Note: Category is automatically set to 90 3. Verify
Field Status Group to allow additional account assignment to WBS -
t-code FS00 with asset account 1. Click on create bank/interest tab
2. Double-click on FSG 3. Double-click on Additional Account
Assignments 4. Verify that WBS is Opt. entry
Define Version/Approval Year SPRO Investment Management
Investment Programs Planning in Program Versions Assign Version to
Approval Year or Program Type
Define Users for Investment Program/Position - t-code OPS6
Modify/Create Investment Profiles SPRO Investment Management
Projects as Investment Measures Master Data Define Investment
Profile 1. Update existing IP; under Depreciation Simulation, check
'comparison with actual settlements' so that actuals will show on
the depr. sim. screen of the WBS 2. Copy existing IP for use with
statistical WBS 1. Discuss with business the settings for
distribution rules, comparison values (plan or budget) for
comparison value)
OPTIONAL if NOT using statistical WBS on AssetOPTIONAL if NOT
using statistical WBS on Asset, but directly adding stat WBS to PO
(not recommended) SPRO Materials Management Purchasing Account
Assignment Maintain Account Assignment Categories 1. Change the
Asset Category (double-click) 2. Make Project a required field by
selecting the radio button in the Reqd field column 1.
Appropriation Request steps (not tested)
Appropriation Request type SPRO Investment Management
Appropriation Requests Master Data Control Data Maintain
Appropriation Request types Set up number ranges for Appropriation
Requests t-code IMANNote: Number range assignment impacts creating
WBS or internal order from Appropriation Requests - test carefully
if that is desired. 1. Click on Groups (pencil icon) 2. Choose menu
path Groups - Insert 3. Assign Group Name in 'Text' field 4. Assign
range in 'New interval' fields 5. Save, then highlight new range
and click select button (to right of element/group button) 6. Click
element/group button, then Save 7. Choose menu path Interval -
Transport ExamplesConclusionIM provides useful combined reporting
of WBS that are in progress, PO commitments, and assets that have
been capitalized. The steps above outline configuration in 4.6c.
Note that internal orders can be used, but that functionality is
not outlined above as we do not use internal orders for Capital
projects. Likewise the Appropriation Request steps I know about are
outlined, but as we do not use that functionality I have not tested
it. For screenshots, please feel free to write the author Tony
Vernon at [email protected].
https://134.27.176.193/owa/Account determinationNow the sales
order process is completed. Let's take a closer look at it from the
accounting perspective.4.1. Document flow You find the document
flow from the menu Environment in every phase of the sales order
process. There also a button for it. The document flow looks
slightly different depending on the phase, but if you open it from
the sales order, you will see all the phases and sub phases.
The document flow ties together all the documents of the sales
process. Put the cursor on the line and click on 'Display document'
to open the document.
Accounting documents are created at the goods issue and billing.
The text 'not cleared' beside accounting document means that the
invoice is not paid.The integration points are following: Sales
order: the profit center is determined and copied to the following
documentsGoods issue: posting to inventory and inventory change
accounts. Invoice: posting to revenue account, accounts receivable
and tax accounts
4.2. Sales orderMove from the document flow to the sales order.
Place the cursor on the Standard Order and click the 'Display
document'-button.The sales order does not create any documents to
accounting. However, some of the account assignments are decided at
this point. There are accounting relevant fields on both header and
item level. The item level fields are more relevant. The sales
order items can be splitted into different deliveries and invoices
and the accounting information follows the items. Generally you
could say that the header level information is customer related and
item level is product related.Select the sales order line item and
then menu Goto / Item / Account Assignment (or double click the
item row and open tab Account Assignment).
The profit center is defined at sales order level. Depending on
the system settings the profit center comes either from the
material master (View: Sales:General/Plant) according to delivering
plant (transaction MM03) or from the Sales order substitution rules
defined in profit center accounting (transaction 0KEL). With these
rules the profit center can be defined for example according to
sales organisation, product or customer characterics.If no profit
center is found and COPA is active, the dummy profit center is
used. If COPA is not active, the profit center is left empty and
you will get an error situation in billing.4.3. Goods issue
postingIn the Document Flow place cursor on the GD goods issue:
delvy document and click on 'Display document' -button. This takes
you to the MM Material document.
The movement type for sales delivery is 601.
Click the accounting documents button.
A list of created accounting documents is shown. Click on the
Accounting document.In this example the goods issue posting looks
like this.
The stock posting goes to a balance sheet account and the
offsetting posting to inventory change (P&L account). The
posting is created automatically at goods issue and the system has
to find somewhere all the necessary information for the posting.
The accounts used are determined in MM automatic account
determination. The account assignments of the offsetting posting
depend on the settings.If the account is not defined as a cost
element the posting goes to the profit center from the material
master. If the account is a cost element, a cost object becomes
mandatory. Usually the system looks for it in the CO automatic
account assignment table OKB9. In this example the cost assignment
is a profitability segment and the posting rules are defined in
COPA IMG.4.4. Revenue PostingMove from Document Flow to the billing
document. Place cursor over Invoice and click on 'Display
Document'.
In the invoice you can find accounting information from several
places. There is a direct link to accounting documents. The
Accounting button lists all the accounting documents created. From
the Environment menu you find Account determination Analysis, which
lets you analyze how the account determination is made. On both
header and item level you will also find lots of accounting
relevant data.
4.5. Account determination configuration4.5.1. Goods issue - MM
account determinationAt goods issue the owner of the goods changes
and the stock change must be recorded. It is posted in the balance
sheet to the inventory account and the offsetting posting (cost)
goes to a profit and loss account Inventory changes.
Account assignmentsThe inventory account is a balance sheet
account. In Profit center customizing you can define whether you
transfer the material stock balance to Profit Center Accounting
periodically or on-line. The profit center always comes from the
material master according to the delivering plant (tr. MM03, Sales:
General/Plant).The account assignments of the offsetting posting
depend on how the account is defined. If the inventory change
account is not defined as a cost element, the posting goes to a
profit center. Here the profit center is copied from the sales
order. It can come from a substitution rule or from the material
master.If the account is defined as a cost element, it requires a
cost assignment, which can be a cost center, order or profitability
segment. As the good issue posting is an automatic posting, the
system has to find the assignment automatically. It looks for the
assignment in CO automatic account assignment table OKB9. You can
also define Automatic assignment to a COPA profitability segment
(COPA-IMG: PA transfer structures, tr. KEI2), which is the case
here. . AccountsThe accounts are defined in MM customizing under
Valuation and account assignment. MM account determination is not a
'straight forward -task. SAP has has made Wizard to assist in this.
Here I will only show you how to find the configurations for our
example.
Start the 'Configure automatic postings under 'Account
determination without the Wizard'. If you get a pop up for missing
account grouping code, press cancel. CLick the 'Simulation'
button.
Enter the plant (1200), material number (R-1180) and movement
type 601 Goods issue Delivery. Press enter and then click the
Account Assignments button.
On the simulation screen the system combines all the relevant
information and shows the accounts it has determined.
The MM account determination is based on transaction technique.
In inventory postings there is always the transaction Inventory
Posting (BSX). It defines the inventory account, which here is
310000. The system finds this account according to the transaction
and valuation class of the material.The transaction for offsetting
posting is GBB 'Offsetting entry for inventory'. This transaction
has an extra specifications called Account Modification key, which
has a different meaning depending on the procedure. The system
finds this account according to the transaction, account
modification key and valuations class.If you are interested on how
the account determination works, SAP Press has published a book
about SAP Account determination. In book reviews you find my review
of this book. 4.5.2.Billing - SD account determinationThe
accounting document created at SD billing contains typically
following three lines: - Customer posting in accounts receivable
and simultaneously posting to reconciliation account in general
ledger- Sales revenue posting- Tax postingThere can also be other
accounts like discounts. Let's study the origin of these postings.
Customer line / reconciliation accountThe first row in the posting
is the customer line. It shows the customer number and makes an
open item posting to accounts receivable. At the same time it makes
a posting in general ledger to a reconciliation account. Double
click the customer line and you can see the reconciliation account.
The main rule is, that the reconciliation account comes from the
paying customer's master data. For special cases, it is possible to
use an alternative reconciliation account. Settings for that can be
found in FI and SD customizing. The reconciliation account is a
balance sheet account and has no other account assignments.
However, you can transfer the posting to a profit center. This does
not happen automatically. At period end you must first Calculate
Balance Sheet Readjustment in FI closing (tr. F.5D9 and then
transfer the postings in profit center accounting (tr.
1KEK).Revenue postingThe setting for revenue account are defined in
SD customizing.
In spite of the title 'revenue account determination', this is
where the settings for all other accounts are made as well.Select
option Assign G/L accounts.SD account determination is based on
condition techniques. The system reads the conditions sequentially
searching for a match. In this IDES case it will find the match on
the second level in condition CustomerAccountGroup/AccountKey.
Click on the second row.The table looks baffling, but is really
is not that complicated.
In the first column you have the appilication. It is always V,
which comes from the german word for sales. Next you have a
condition type. There are two alternatives. You choose KOFI, if the
posting goes to accounts that in CO are revenue elements (cost
element types 11 and 12) and the account assighment is profitablity
segment (COPA) or profit center. This is usually the case for
revenues and discounts. KOFIK is used if you want to post to an
account that is a cost element (type 01) and the account assignment
is cost center. In the third column you give the name of your Chart
of Accounts. In the fourth column enter the name of the Sales
Organisation. In the fift column you give the Account assginment
group of the paying customer. Next comes the Account assignment
key. This is defined in SD customizing and is in SD pricing
assigned to SD conditions like sales price.You don't anywhere
define the company code in whose accounting the entry is made. This
is determined indirectly via the sales organisation, which is
assigned to the company code.The Account assignment groups for
customers and materials are defined in SD IMG / Account
assignment/costing customizing under 'Check masterdata relevant for
account assignment'. Tax postingThe tax account determination is
not done in SD. The account is taken from FI tax account
definitions. The tax account is a balance sheet account and has no
account assigments.1. Create sales orderTo what extent should the
accounting people know selling and SD? Especially, when SD is such
a huge application. A good compromise is to know the integration
points between Fico and SD. The best way to learn to understand the
integration, is to follow the process. In this presentation you
learn how to create a sales order, delivery and billing document.
After that you can analyze the integration.
The sales order process can be found in SAP logistics menu
(transaction VA01).Choose first an Order type. The order type for
this exercise is OR Standard Order. The customers and products are
assigned to Sales organization. You can enter the sales
organization in the initial screen or later. Here fill in the
following: sales organization: 1000, Distribution Channel: 10,
Division: 00. The combination of sales organization, distribution
channel and division is called Sales Area.
1.1. Integration to accounting and controllingThe first
integration point to accounting is here. The sales organization is
assigned to the company code and plant. The sales organization 1000
is assigned to company code 1000. This means that the revenue and
account receivables will be posted to the accounting of company
code 1000. Press enter and you will come to the overview screen.
Enter the customer number 1000 in the Sold-to party. Note, that the
customer must belong to Sales Area 1000-organization 1000.
Customer 1000 has several delivery locations and you must select
a Ship-to party. Select 1000.
Here is also an integration point. The Ship-to party determines
the tax code and country.1.2. Sales order itemsEnter the product
R-1180 and order quantity 1 pc. Press enter. At this point the
system checks that the product is allowed in the sales area and
that it is available in stock.
If you had tried to make an order of 1000 pc, the availability
control would notify you, that this is not possible. In a demo
environment this can often happen, as there is no production. You
can create stock coverage for the exercise in MM.
If you come to this screen, the arrow buttons are gray. You get
back to the sales order screen with One-time-delivery-button.
The order is now complete. Open the tab Shipping. Note the
Delivery date and shipping point. You will need this information
for the delivery.1.3. Account AssignmentDouble click the item line.
Open tab Account Assignment. No postings to accounting are
generated from the sales order, but the profit center is determined
here and it cannot be changed later. Also the profitability segment
is shown. It depends on your COPA-settings whether COPA is updated
with sales order items, billing items or both.
Where does the profit center come from? In this case the profit
center is taken from the material master Sales/General/Plant Data
-view for the delivering plant (transaction MM03). Another
possibility would be that the profit center is determined from the
sales order substitution rules. With substition rules you can
define the rules and the profit center according to your needs
(transaction 0KEL). If no profit center is found and COPA is
active, the profit center will be dummy profit center. In case COPA
is not active and profit center accounting is and there profit
center is not found from the product or substitution rule, it will
be left empty. This will cause an error in billing. The profit
center is copied from sales order tables to delivery and billing
tables and cannot be changed later. Save the sales order. Note the
number.2.1. Change sales order, deliveryGo back to the menu and
choose VA02 Change Sales order. Go into the order and select from
the menu Sales Document option Deliver.
The initial screen for delivery opens. The information needed to
create a delivery should have been copied from the sales order.
If you get an error message, go back with green error and enter
the correct shipping point, delivery date and order number.Confirm
with enterOpen the picking tab. You can see that the picked
quantity is locked. This means that this product cannot be picked
in this screen, a WM transfer order is needed.
2.2. Create transfer orderYou can create the Transfer order from
the menu Subsequent Functions, Create Transfer order
You have to first save the delivery. Note the delivery
number
Press enter on the initial screen Create Transfer Order.
Press button Generate To Item. Save the Transfer order.
Note the Transfer Order number2.3.Post goods issueGo back to the
menu and choose from Shipping and Transportation / Outbound
delivery / Change (transaction VL02N)
Your delivery number should come defaulted, if not enter it.
Confirm with enter.Open the Picking tab. You can see that the
Overalla WMstatus has changed and the is 1 pc in the both the
delivery and picked quantity.
2.3. Accounting issuesAll this has so far been irrelevant of
accounting perspective. The most important transaction remains to
be done, the goods issue posting. The goods issue date is the
posting date for the stock postings. At this point the stock
balance is changed. The Goods issue date is in the standard system
also the billing date. If you press the Post Goods Issue button
here, the date will be the current date (19.11.) although the
planned goods movement date is first 27.11. You can also specify
the Actual good movement date.
Save the document.From integration point the delivery creates
accounting documents.3.1. Create billing documentWhen the delivery
is completed, the order can be billed.
Go back to the menu and select from menu Billing / Billing
document Create (transaction VF01). In the document field the
delivery number should be defaulted. If it is not, Enter your
delivery number.
Press enter and you will see the invoice to be created. Save the
document. Note the invoice number.
3.2. Display billing documentSelect Display from the Billing
document menu.
Press enter on the Display Billing Document screen and look at
the created invoice. Note that the payer is not the customer 1000,
but customer 1050. Double click on the item line and open tab Item
partners.
3.3. Accounting documentsFrom integration point billing creates
the revenue postings and updates accounts receivable.
The posting goes to company code 1000, which was assigned to the
sales organiztion 1000. The used reconciliation account can be seen
behind the customer line. The profit center is 1500, which has come
from the material master. Look also at the other accounting
documents. 3.4. Account determination analysisFrom the invoice
display you can analyse at the account determination. Choose
Revenue accounts.
Here you can see the SD condition types and the accounting
information generated. PR00 is the condition for sales revenue.
Open first level 10. This tell you, that the account determination
could not be done because the account assignment group is
missing.
The other condition shown here is factoring discount. It is an
invoice list condition and does not generate postings for the
invoice. Open level 20. Revenue Account 800000 is determined. All
the condition steps have valid values. This is the place where you
can examine the causes of accounting errors.