FIGL(FI General Ledger)sssssssssssss.ppt

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1. SAP FI
General Ledger

2. Table of Contents
GL Overview
Sub Processes
•Master Data
•Transaction Processing
•Account Analysis / Reconciliation
•Periodic Processing
•Reporting

3. SAP Modules - Overview
Sales &
Distribution
SD
MM
PP
QM
PM
HR
FI
CO
AM
PS
OC
IS
Materials
Mgmt.
Product
Planning
Quality
Mgmt.
Plant Maint.
Human
Resources
Financial
Accounting
Controlling
Fixed Asset
Mgmt.
Project
System
Office &
Comm.
Industry
Solutions
SAP R/3

4. FI – Financial Accounting Modules
FI - Financial Accounting Modules
FI
AP
Accounts Payable
CM
Cash Management
SL
Special Ledger
LC
Legal
Consolidation
TMTravel
Management AM
&
IM
Asset and Investment
Management
General Ledger
GL
AR
Accounts Receivable
GL

5. Financial Accounting / Controlling
Financial Accounting
•Legal / Statutory Accounts
•Standard Ledgers
•Master Data Integrates with Controlling
Controlling
•Management Accounts
•Manage Budget Expenditure

6. General Ledger - Integration

7. A Group Hierarchical Structure
A Grp Common
Chart of Accounts
(YCCA)
Company
Chart of Accounts
Company Codes
Financial Management Area A Grp FM Area
(9100)
A Ltd (9100)
A1 Ltd (9200)
A Group

8. Chart of Accounts
The Chart of Accounts
•Contains the definitions of
all G/L accounts in an
ordered form
•Each general ledger is set
up according to a Chart of
Accounts
•Many company codes may
use the same COA
•All A Grp. organizational
units use the same Chart
of Accounts: YCCA.
COA
“YCCA”
Company Code
9100 A Ltd
Company Code
9200 A1 Ltd

9. Company Code
Company Code
•It is an independent accounting entity. A company code is assigned
to a chart of accounts.
•Each company code in A Group uses the G/L accounts from only
one chart of accounts for account validation. This is called the
operating chart of accounts.
•A chart of accounts can be used by multiple companies provided
they have the same basic account requirements.

10. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Periodic
Processing

11. Master Data
Account Groups
Maintenance
•Creation at 2 Levels
•Chart of Accounts Data
•Company Code Data
•Change
•Block
•Delete
Cost Elements
•Creation

12. GL Account Groups
YCCAAA 120001 120299Fixed Assets Accounts
YCCACASH 110000 118999Liquid Funds Accounts
YCCAEXP 400000 499999Expense Accounts
YCCAG.BS 100000 399999General Balance Sheet Accounts
YCCAMAT 100000 899999Material Management Accounts
YCCAREV 800000 899999Revenue Accounts
A Grp COA
Account Groups
Number Ranges

13. GL Account Master Record
• Item management
• Posting control...
• Currency
• Tax-related
Acct number: 119430 Acct number: 119430
Inventory – Finished goodsInventory – Finished goods
Bal. sheet acct:Bal. sheet acct:
Inc. statem. acct:Inc. statem. acct:
Chart of Chart of
accounts accounts
segmentsegment
Company
code
segment
Description:Description:
(
Balance c/fwd)
(
Balance c/fwd)
General Ledger
Balance P&L
T T TT T
T T TT T
T T TT T
Balance P&LBalance P&L
T T TT T TT TT T
T T TT T TT TT T
T T TT T TT TT T
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14. Blocking of G/L Accounts
G/L Accounts are blocked at two levels
• Chart of Accounts level
• Company Code level
In Chart of accounts you block
• A master from creating in the Company Code
• An account for posting
In Company Code you block
• An account for posting
NOTE: You can set or cancel the posting indicator at any time

15. Mark G/L Accounts for Deletion
G/L Accounts are not physically deleted without taking
preparatory steps
• Mark it for Deletion
• Specify that record must be archived
• Archive the transaction data attached to that master record
• Execute the G/L deletion program

16. 9
ControllingControlling
Revenue
elements
1 2 3
Assets
4
LiabilitiesEquity
Financial AccountingFinancial Accounting
Expense
accounts
8
Revenue
Profit Center AccountingProfit Center Accounting
1
Current
financial
assets
and
short-
term
capital
2
Non-
opera-
ting
costs,
revenue
3
Material
inventory
Cost Elements – Chart of Accounts
A Grp. Chart of Accounts - YCCA
Primary
cost
elements
Secondary
cost
elements
4 8

17. Primary cost elements
Primary cost element
Externalorder settlement
Secondary cost elements
Internal activity allocation
Assessment
Overheads
Internal order settlement
Revenue elements
Revenue element
Sales deduction
Revenue account
Expense accounts
Accounts posted
to directly, such as
bank accounts
Accounts posted
to indirectly, such
as reconciliation
accounts
Balance sheet
accounts
P & L
accounts
G/L
accounts
FIFI
COCO
The Cost Element

18. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Periodic
Processing

19. Transaction Processing
SAP R/3 supports the following transactions:
Journal (JV) Processing
•Document Principle
•Document Structure
Foreign Currency documents
Parked documents
Posting with Reference
Reversing / Canceling documents

20. Document Posting: Activity Flow
Create G/L
account posting
Create G/L Posting
Fast Entry
Simulate
(Enough Info
to Complete Posting?)
No
Posted Entry
Post Manual
Journal
Create/Display a Parked
Document
Post/Release a
Parked Document
Yes
Holding an incomplete
document

21. The Accounting Documents
Header
Line items
Document No: 123456Document No: 123456
Date: 6/5/1000x
Company Code: 5200
Currency: US$ ,,,,
Total:
Debit Credit
1,000,000
800,000
200,000
1,000,0001,000,000
Each document consists of two segments: header and line
items.
After posting it receives a unique document number.
A Grp. will use the standard document types of SAP. The system
assigns the document numbers automatically.

22. Document Number Ranges
0000000000
1000000000
2000000000
3000000000
4000000000
5000000000
6000000000
7000000000
8000000000
9000000000
9999999999
00
01
02
Internal
numbering
defined per fiscal
year
External numbering
Internal numbering
defined until fiscal
year in the future
Current numbers
1998
Current numbers
EX
02
SB
01
DR
00
1999 20002001...

23. The Document’s Header
Dates:
•Document Date,
•Posting Date,
•Translation Date,
•Entry Date (automatic),
•Period.
Document Type
Company Code
Currency
Additional information:
•Reference,
•Short text.

24. Posting keys
Field
A
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field
statu
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P
r
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y
Account
yes
no
suppress
Posted with which
posting key?
Posted on
which account?
PK...
PK...
Relevant for postings
on accounts of this type?

25. Line items
During document entry, certain fields need to be
filled in. For example, when posting expenses, a
cost center and tax information is usually
required.
Tax fields are only ready for entry if the general
ledger account is set up as tax-relevant.

26. Posting a document
Document entered
correctly

You can now:
Simulate your document - press the “Simulate” button:
Or post it immediately - press “Save” button (F11)
Posting functions

27. Posting in Foreign Currency
Local currency - Functional currency of the company code
Document currency - Currency of the document
Group currency - Alternative currency for group reporting
For every Company Code there’s defined a company code currency,
ie, every company code has a “local” currency.
Every document, posted in different currency than company code
currency, is processed as a foreign currency document.
Accounting documents can be posted in a foreign currency
The foreign currency is converted to local currency and both are stored
in the document along with the exchange rate

28. Posting in Foreign Currency
1.
3.
2.
1. Exchange rate can be entered manually,
2. Or derived from “Exchange Rates Table”
3.System automatically translates the foreign currency
into CC currency.

29. Parking / Holding a Document
After entering the document it is possible:
•To post it immediately
•To “park” the document
•To hold the document

30. Reference Documents
Header: 01/03/2003 Comp. Code: 5200
Document # 1
(Reference Document):
Line Items:
PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000
Document # 2:
Line Items:
PK Account Amount
40 123000 5000
50 345560 2000
50 907902 3000
Reference documents are either accounting documents or sample
documents that are used as a reference to post an accounting document.

31. Reverse a GL document
Document entered incorrectly
Document corrected by Reversal:
Reverse with a standard reversal
posting
Reverse with a negative posting
Document re-entered correctly
Balance sheet
Assets
Liabilities
Shared equity

32. Mass Reversal of Documents
Many documents may be reversed at the same time,
Process may be scheduled to be performed in the background.
Mass Reversal
Procedure

33. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Periodic
Processing

34. Account Analysis / Reconciliation
SAP R/3 supports the following transactions:
Display G/L account balance
Display G/L line items
G/L account analysis functions
Clear outstanding items on G/L account

35. Account: balance and line items
Account balance

Account Balances display
• Opening Balance (Carry forward Balance from previous year)
• Totals of all transactions for each posting period broken down for
• Debits and Credits
 From these figures the system calculates the following for the
account balance function
• Balance per posting period
• Accumulated balance for the account

36. Account: balance and line items
Line items

Line items can be displayed on G/L accounts which are managed
with Line Item display
• Line items are displayed on-line
• Line Items can be totaled and sorted according to user requirements
• Additional fields can be added to the Line Item display screen
• Alternative custom defined Line Layouts can be defined

37. Account Analysis Functions
Functions supporting
account analysis are
grouped on the
“Application toolbar”

38. Open Item Clearing
1 2
3
The balance of an open item managed
accounts are the reconciliation items.
Open items
represent
transactions
that are
incomplete.
You can only
clear open items
for accounts that
are open item
managed.

39. Reversal of Clearing
Reversal of documents that were cleared before is not possible,
First the clearing operation must be reset.
Display cleared items
Reversal of clearing

40. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Periodic
Processing

41. Period End Processing
SAP R/3 supports the following transactions:
Fiscal Year variants & Posting Period
Clear open items, both manually and automatically
Create, maintain and process accrual/deferral transactions
Recurring Entries
Revalue balances in foreign currencies
Reconciliation of documents with monthly debits & credits
Roll over of closing balances to form opening balances can be
performed multiple times and after the beginning of the new fiscal year.

42. Posting Periods
Every transaction that is posted is
assigned to a particular posting
period
K4Same as Calendar Year
Shortened Fiscal Year
V3Non-Calendar Fiscal Year
Company Code Data Fiscal Year Variants
Company Code 0001
FY Variant R1 R1
Calendar Year
Year 2003
Periods
FY Variants
Mo.DayPeriodYear
013110 -1
022811 -1
033112 -1
043001
:
123109
Properties
FY Variants
Calendar Year
Year-Dependent C
No. of Post. Per.12
No. of Special Per.2
R1 R1

43. GL Account Clearing
Bank Statement
Automatic
Payment
A typical example of an open item is, for instance, a bank clearing
account.
A transaction is cleared when an offset value is posted to an item or
group of items, so that the resulting balance of the items is zero.

44. Automatic Clearing Program
Open items for G/L Accounts, Vendors and Customers can be
cleared automatically by running the Clearing Program
Set up predefined criteria for automatic clearing (Configuration)
Program groups those items from an account that have the same
• Trading Partner ID
• Reconciliation Number
• Currency in which the General Ledger is updated
• Four freely definable criteria
Accounts
xxxxxx
----
----
----
----
----
----
----
----
----
----
xxxxxx
----
----
----
----
----
----
----
----
----
----
xxxxxx
----
----
----
----
----
----
----
----
----
----
xxxxxx
----
----
----
----
----
----
----
----
----
----
Automatic clearing
program

45. Deferrals & Accruals
Accruals and deferrals can be handled automatically by the SAP R/3
system
Accrual/Deferral Documents are created on a monthly basis to record
expenses/income which were anticipated but not yet realized
Once a transaction has been approved, it can be set up and run
automatically each month.
The recurring entry program helps to maintain Accruals / Deferrals
postings
•Standard Journal Posting
•Has a reversing date
•Reversal Date can be any date in the future
•Monthly job is scheduled to reverse all Accrual/Deferral Documents automatically

46. Recurring Entry Document
Posting Parameters
First run on
Last run on
Interval in months
Run Date
Run Schedule
01/01/2002
12/01/2002
01
15
____
Document ____________
______________________
______________________
03/01/2002
___________________
___________________
___________________
02/01/2002
___________________
___________________
___________________
01/01/2002
___________________
___________________
___________________
Batch Input
Session

47. Recurring Entry Document (2)
Dates when the first and the last recurring entries are to be
carried out
Document ‘s
Header
Line items

48. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Periodic
Processing

49. Reporting
SAP system offers number of reports that help analyzing
entered business transactions:
•Financial Statement Version (Balance Sheet and P&L)
•Account Balances
•Line Items
•Documents
•Master Data
Report can be:
•Printed out directly to the printer,
•Saved as a local file (txt format, Excel file etc.)
•Sent by e-mail

50. Reporting Requirements
Balance
Sheet
Income
Statement
Cash
Flow
Internal Reporting
External Reporting
FI
CO
Product
Cost
Cost
Center
Profit
Center

51. Financial Statement Version
Financial Statement Versions are set up to represent the balance
sheet and P+L statement according to your own specific requirements
• Can be created for different legal entities
• Can be created in different Languages
• Are executed in desired currency i.e. Local, Group
Using the Financial Statement you specify
• Line items to be included in the Financial Statement
• Sequence the line items are displayed
• The COA and the accounts that are displayed in the Financial Statement
• The totals that are presented on the Financial Statement
Balance
Sheet
Income
Statement

52. Report Tree
2
1
SAP Menu
Transaction SA38
A user can run the required report in two ways:
•Directly from “Report Tree”
•Using transaction SA38, provided the he knows the report name

53. Report Tree
2
1
SAP Menu
Transaction SA38
A user can run the required report in two ways:
•Directly from “Report Tree”
•Using transaction SA38, provided the he knows the report name

54. Report Execution
Selection of Report Parameters
Report Execution
Variant Selection Dynamic selection
A report can be executed directly or scheduled in the
background

55. Report Variant
1
) Enter the required
criteria on the selection
screen
1
2
3
2
) Press “Save” button
3
) Enter the variant’s
name

56. General Ledger Process Overview
Transaction
Processing
Master
Data
General
Ledger
Account
Analysis &
Reconciliation
Reporting
Financial
Accounting
Process decompositions are the starting
point for our process documentation.
They summarise what is involved in a
the GL process at a high level
Periodic
Processing