Introduction to Financial Accounting FI01.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 FI01.ppt - 2
1. Organizational Structure in FI Topics > SAP R/3 Module Diagram > Organizational Structure Chart > Organizational Structure Description > Company code Global data FI01.ppt - 3
SAP R/3 Module Diagram Open Systems Client / Server Architecture Enterprise Information System PP Production Planning QM MM Materials Mgmt. Quality Manage- ment PM Plant Main- tenance SD Sales & Distribution R/3 FI Financial Accounting Client / Server ABAP/4 HR Human Resources IS Industry Solutions CO Controlling WF Workflow AM Fixed Assets Mgmt. PS Project System Integrated Business Solutions Integrated Data Base Globalization Enterprise Business Process Model Parameter 지정에의한개발 FI01.ppt - 4
Client Organizational Structure Chart Chart of Acct AAAA Chart of Acct BBBB Company code Company code 0001 0002 0003 Business Business Business area 0001 0001 0001 Business Business area area 0002 0002 Business area 0003 Company code area area FI01.ppt - 5
Organizational Structure Description Client - SAP system 의최상위 level 로독립적 DB 단위임. Company Code - 외부보고목적의재무제표를만들기위한가장기본적인 R/3 system 의법적회계단위 Group Company - 연결, 결합재무제표를작성하기위한상위레벨의 company Business Area - 각각의독립된운영과책임을대표하는회계단위이며내부보고목적의재무제표를만들기위해사용됨. Functional Area - FI 에서매출원가회계방식 ( 비용을판매비, 일반관리비, 연구개발비, 제조경비, 수출등으로세분 ) 에의해손익계산서를작성하기위해사용 Business place - 사업장. Plant, Tax office 와연결되어서부가세신고단위로사용됨 (From V4.5). 기존의 Tax.Jcode 는의미없어짐 Section code - 원천세신고단위로사용 (From V4.5) FI01.ppt - 6
Company code Global data Global parameters Company code 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 FI01.ppt - 7
2. Integration with other module Topics - 매출및수금관리 - 구매계약에의한매입관리 - 일반지출및전표관리 - 생산관리및제조원가 - 자금관리및예측 - Integration with FI FI01.ppt - 8
매출및수금관리 영업관련팀 주문접수 재고확인여신확인 승인 출고출고지시서요청 1 2 수금 입금표 WAREHOUSE 은행입금 or 받을어음수탁 제품거래명세서출고 1 2 제품수불대장 월별제품수불집계표 납품증 경리 ( 재경 ) 매출전표 ( 회계처리 ) 총계정원장매출처원장 세금계산서 수금전표 ( 회계처리 ) 총계정원장매출처원장현금출납장받을어음대장 경리 ( 원원가가 ) 손익반영 사업부 / 유통채널 / 영업소 / 품목별 /... 경리 ( 자금 ) 유동성관리 외상매출금만기일별관리 현금및예금시재 FI01.ppt - 9
구매계약에의한매입관리 전부서 구매요청 구매부 구매주문서 주문서승인및주문 WAREHOUSE 원재료입고 거래명세서 검수증 1 원재료수불대장 월별원재료수불집계장 경리 ( 재경 ) 세금계산 매입전표회계처리 매입처원장총계정원장매입장 FI01.ppt - 10
일반지출및전표관리 발의부서 / 구매팀 예산확인 가전표입력 지출결의서 경리 ( 재경 ) 현금이체어음 지출전표 입금표 현금출납장, 은행장, 지급어음보조부, 어음수납수불부, 매입처원장, 총계정원장 경리 ( 원원가가 ) 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 FI01.ppt - 11
생산관리및제조원가 생산 / 생산관리팀 생산계획 제조지시서 생산 생산완료보고서생산일보생산월보수불관리 WAREHOUSE 원재료출고 원재료수불대장 제품입고 제품수불대장 경리 ( 재경 ) 출고전표 입고전표 경리 ( 원원가가 ) 원가계산 FI01.ppt - 12
자금관리및예측 구매팀 구매품의및계약 원재료입고 매입채무보조원장총계정원장 세금계산서외 대금지불 은행원장 현금흐름 유동성관리 / 예측 납기일 + 대금지불조건 Historical payment behavior 대금지불혹은수금후갱신 현예금관리 Payment settlement by value date agreed or forecasted By value date on bank acct 매출채권보조원장총계정원장 세금계산서 수금 은행원장 영업팀 주문접수 제품출고 FI01.ppt - 13
Integration with FI Purchase Order Goods Receipt Invoice verification Goods Issue... Backflush Goods Receipt Sales Order Delivery Billing GR document Invoice doc. 출고전표완제품입고완제품출고 Billing 원재료 1000 매출원가 50000 매출액 1000 재료비 Customer 외상매입금 50000 55000 55000 제품 1000 50000 외상매출금 원가대체 1000 50000 Vendor 55000 1000 FI01.ppt - 14
3. Master Data Topics > Accounting Data > Master Data > General Ledger and sub-ledgers > Bank Data FI01.ppt - 15
Accounting Data Configuration Data Configuration Master Data G/L Accounts Account type "S Sample accounts Customers Account type "D" Vendors Account type "K" Banks Transaction Data Documents FI01.ppt - 16
Master Data Master Data create, change, display, block/unblock, mark for deletion, display changes G/L Accts Customers Vendors in Chart of Accts in Company Code centrally in Client in Company Code centrally Master Rec. Changes Master Rec. Changes FI01.ppt - 17
G/L Account Master Records Client Chart of accts A G/L Acct Phila.Natl.Bank Bal.sheet acct X Account group FIN. Chart of accts B Company Codes 0001 0003 Currency Line item USD Currency Line item Display X Display CAD X FI01.ppt - 18
Customer/Vendor Master Record Client General data Air Conditioners Inc. Chicago 60609 Bank details USA 500 500 10 123456 Company codes CC 0001 Company Code data CC 0003 Company code data Recon.acct nnnnnn Recon.acct nnnnnn Pmnt terms ZB01 Pmnt terms ZB02 Sort line items 001 Sort line items 002 FI01.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 FI01.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 FI01.ppt - 21
General Ledger and Sub-Ledgers General Ledger Human Resources (Payroll) Inventory Valuation Accounts Payable Accounts Receivable Assets Management FI01.ppt - 22
Reconciliation Account Accounts Receivable/Accounts Payable 1.000 Customer 1 Customer 2 500 General Ledger Reconciliation Account Domestic Receivables 1000 500 FI01.ppt - 23
Bank Data Company code 0001 House Bank Bank Account Data House Bank Acct-ID Text... 2401 01 Check1 acct Bank acct 3931445100 2402 02 Check2 acct Currency 2403 03 Check3 acct Control Key......... G/L Account 11010100... Corresponding Bank G/L Account Bank Master Account 11010100 Bank Country KR Company Code 0001 Bank Key 24 Bank Name Hanbit House Bank 2403 Adress... Bank Account ID 03 Control... FI01.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 FI01.ppt - 25
Document Principle 1 Business Transaction Invoice to YourCo. = 1 Document Document No. 1300001234 from Flowers by Yvonne 3 Bouquetsred roses 100 Tax 10% 10 110 = Expense 100 Tax 10 Cash 110 Date 1300001234 FI01.ppt - 26
Structure of a Document 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 50 Account Tax Amount 100 Balance = 0 FI01.ppt - 27
Document type : 전표유형 Number of Postings 종류구분전표번호설정기표계정유형구분 Outgoing Incoming Bank invoice invoice XXXXX XXXXXXXXX DR KR SB Acct type D, S Doc. No. 1800000025 Customers FI01.ppt - 28
Posting Key : 전기키 Functions of the Posting Keys Line Items Detail view Account Line Item 1 Amount Tax Code / PK Additional Details Business Area Cost Center Text... 1. S, D, K, A, M? 2. debit, credit? 3. Field Status? The Posting Key has control functions within the line items. It controls: 1. on which type of account the line item can be posted to 2. if the item is posted as a debit or credit 3. the field status of additional details SAP AG FI01.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... Link rules Sup Mand Opt Sup Sup Error Sup Mand Error Mand Mand Opt Sup Mand Opt Value Date? Allocation Text FI01.ppt - 30
Taxes on Sales / Purchases Post document 1. Line Item A1 2. Line Item A1 G/L Acct Master Record Company Code Data Tax Category + Tax Code Automatic postings Country USA Output Tax Tax code A1 A1 MWS 40/50 Tax account 1101 Output Tax 10% Automatic posting 50 1101 Output Tax Amount > FI01.ppt - 31
Payment Terms1 : 대금지불조건 Cust.acct: C65217 - Master Records - Your Payment Terms ZB00 net / net DR C65217 01 Invoice 1,100 Payment Data Paym.Terms ZB01 ZB01 14Days 3% 20Days 1% 30Days net ZB01 14 3%, 20 1%, 30 ZB02 15Days 1% 40Days net Open Item Analysis Incoming Payment Outgoing Payment Dunning Procedure FI01.ppt - 32
Payment Terms 2 Condition Day Limit Terms of payment ZB01 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 Due net within 45 days FI01.ppt - 33
Payment Methods Company code Company name 0001 SAP Inc....... Pmnt meth. Name Name (in language of country) C Check 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 )... FI01.ppt - 34
Reference Documents - Actual Documents - Sample Documents ( 견본전표를입력하여비슷한유형의전표가반복발생시활용 ) - Account Assignment Models ( 전표입력시 User 가입력 Field 를통합하거나희망하는전표형식으로등록해놓고사용 ) - Recurring Documents ( 차월이후결산에반영이확정된거래내용을해당월미승인전표로등록활용 ) FI01.ppt - 35
Basic FI Document Posting Basic FI Documents 1 Entry Header Detail 2 Prompt for Next Line 5 Enter Additional 3 Enter Line Item Data Detail 6 Fast Entry Repeat for each line item 7 Overview Complete? 8 Simulate required 4 Post R SAP AG FI01.ppt - 36
Tolerance group Maximum Amounts Posting Authorizations The maximum amounts are defined per company code in Qtolerance groups. Q This is also where the processing of payment differences is controlled. Group Company Code Currency Upper limits for posting procedures Amount per document Amount per open item account item Cash discount per line item Permitted payment differences Accounting clerks... Assigning Posting Authorizations Group Company Code Currency Upper limits for posting procedures Low limits Posting Authorizations SAP AG Chief accountant Upper limits for posting procedures Higher limits Group Company Code Currency SAP AG FI01.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 Customer / Vend. Customer / Vend. Company Code Dunning Area From date of change Changed by List of Fields Changed Field A Field B Field C : Date Field New Old MMDDYYYY Field B Val. 3 Val. 2 MMDDYYYY Field B Val. 2 Val. 1 : Changed on MMDDYYYY at hh:mm:ss by user USER Field B from Val. 1 to Val. 2 FI01.ppt - 38
Reversing a Document : 역분개, 전표취소 Document to be Reversed Doc. 13nnn Doc.type DR Doc.No. 13nnn CC 0001 Posting Date POST Reverse Document Doc. 17mmm Doc.type DZ 01 외상매출 1,100 50 매출액 1,000- - Number Range 13 50 매출부가 100 - External number Doc.type DR assignment - Reverse doc. = DZ type - Number Range 17 - Internal number assignment 12 외상매출 1,100 40 매출액 1,000-40 매출부가 100 Doc.type DZ 외상매출금 1,100 1,100 매출액 1,000 1,000 매출부가세 100 100 FI01.ppt - 39
Other Special features - Help Functions - Fast Entry - Parked Document - Workflow - Validation & Substitution - Drill down FI01.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 Com.Code Posting Date Period Document No. FI01.ppt - 41
Fast Entry Document Header or Line Item G/L Line Item PK Account Amount TC Tax Cost Center Order 40 Cost 1 50 V1 10 150895 25 V1 250353 Cost 2 25 V1 160447 50 Cash 110 FI01.ppt - 42
Parked Document / Workflow Whole document release procedure COMPLETE REJECT RELEASE Post document REJECT PARK Amount release procedure RELEASE Paket FI01.ppt - 43
Validation and substitution Validations Input value Validation :: Check at Substitutions callup point FALSE Error or Warning message TRUE Substitution: Continue Special field (space) Check Condition fulfilled? SAP AG Cost center 4499 Replace Special field (New value) SAP AG FI01.ppt - 44
SAP Drill Down 기능 재무제표 팬택현금 : 4,000 보통예금 : 1,000 정기예금 : 5,500 Account Balance 보통예금 Period Balance 1 월 400 2 월 600 합계 1,000 Line Items 보통예금 990103 100 990124 300 990205 200 990218 400 Document 기표일 : 990205 전표 NO:101234 차보통예금 200 대현금 200 Line Item 전표 NO:101234 Line Item1 계정보통예금차변금액 200 적요 FI01.ppt - 45
5. Account Receivable Topics > Customer/Vendor Clearing > Tolerance Group > Dunning > Credit Management > Account Analysis FI01.ppt - 46
Customer / Vendor Clearing 1 Customer Invoice 10,000 3% Cash Discount 2 Vendor Invoice 4,000 2% Cash Discount 3 Customer Payment [ FI Document ] 930 4 Clearing from 1 to 31. Customer invoice Customer Vendor 1 10,000 930 3 4 4,000 2 4 5,000 9,070 4 AR 10,000 / 매출액 9,090 VAT 910 ( 10 %) 2. Vendor invoice Expense 4,000 / AP 4,000 3. Customer payment AR 9,070 / AR 10,000 Bank 930 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) Cash Disc. Granted -------------------------------------------------------------------------------------------- AR 5,000 / AR 9,070 AP 4,000 / Cash disc taken 80 Cash disc Granted 150 Cash Disc. Taken 4 150 80 4 FI01.ppt - 47
Tolerance Groups Payment Limits for Employees Upper Limits for posting procedures Amount Cash Discount Payment Limits for business partners 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! FI01.ppt - 48
Dunning Master record Basic parameters Online parameters Doc. - Dunning run - Edit Dunning data Dunning level Dunning block Test print - Print - Dunning letters Dunning list FI01.ppt - 49
Credit Management 1. Define Credit Data for Customer Customer #1001 2. Create Sales Order Sales Order #900001 Customer #1001 Input Order Price 3,000 JPY Credit limit Credit limit used Credit lisk Credit limit avail 7,000 JPY 5,800 JPY Medium 1,200 JPY Credit Exceeded Order Block 1,800 JPY 3. Check Mail Box & Blocked Order Send R/Mail for Credit manager 4. Create Delivery Create Delivery for Sales Order Check Mail & Blocked Order Credit Information System Customer Contacted Order Released Reservation of Material Shipping, Billing Incoming Payments Sales & Distribution, Financial Accounting Credit Management FI01.ppt - 50
Account Analysis Customer 1234 Company code 0001 Fiscal year YYYY Open item In arrears No. AmountCash disc. 15-1 1,000 30 5-1 2,000 60 5 1 3,000 90 25 1 4,000120 35 1 5,000150 45 1 6,000180 Overdue items 18,000 Payments on account 0 Due for payment 18,000 * Open items not overdue 3,000 Total receivables 21,000 * FI01.ppt - 51
6 Account Payable Topics > Clearing > Automatic Payment > 세무신고및납부 FI01.ppt - 52
Clearing - Automatic Payment - Incoming/Outgoing Payment - Automatic Clear - Account Clear FI01.ppt - 53
Automatic Payment Master record Payment control Current parameters Doc. Proposal run Proposal data Edit proposal Payment run Print program Print program Check Euro Check Bank transfer Payment advice Payment summary FI01.ppt - 54
세무신고및납부 소득세정보 주민세정보 부가세정보세무기본정보 SD/MM/AA 회계계정정보 부가세정보 Customer Master 계정코드 부가세코드 Invoice 전표발생 반제전표발생 세무신고 Report 발행 세무신고 세금납부전표발생 부가세정보 Vendor Master 원천세정보 전표 세금계산서 ( 건별 / 월합 ) 전표 원천징수영수증 법인세관련 Report 부가세관련 Report 원천세관련 Report 전표 FI01.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 FI01.ppt - 56
Opening and Closing Posting periods Opening and closing Posting Periods Posting Periods Open posting periods during the fiscal year Open posting periods during the closing procedure open 11 12 01 02 13 14 15 16 Period Checks per Account Type Posting Periods 10 09 08 07 06 03 04 05 12 01 11 FI-Document 10 09 02 03 Document Header 04 + Account Types From Acct To Acct Items 08 001 PK 07 06 05 S, D, K, A, or M ZZZZZZZZZ SAP AG 002 PK...... R S, D, K, A, or M ZZZZZZZZZ General ledger accounts R SAP AG FI01.ppt - 57
8.Tax reporting - 재무제표 - 부가세 - 법인세 - 원천세 - 대금지불및어음처리 FI01.ppt - 58
재무제표 - 대차대조표 - 손익계산서 - 제조원가 명세서 - 합계잔액시산표 FI01.ppt - 59
부 가 세 - 사업장별부가세거래내역조회 - 부가세장부대사 (Check list) - 세금계산서발행 - 매출 / 매입세금계산서합계표 - 세금계산서합계표디스켓저장 - 매출 / 매입부가세신고구분 update - 의제매입세액공제서 - 월합계세금계산서 FI01.ppt - 60
법인세 - 접대비지출명세서 - 세금과공과명세서 - 선급비용명세서 - 기부금명세서 - 외화평가차 / 손익내역조회서 FI01.ppt - 61
원천세 - 사업소득원천징수영수증 - 원천징수영수증 - 원천징수리스트 - 소득세집계표 - 원천세디스켓신고 FI01.ppt - 62
대금지불및어음처리 - 어음 / 수표발행 - 어음 / 수표수불대장 - 만기일별받을어음명세서 - 수탁어음 / 배서어음 / 할인어음명세서 - 만기일별지급어음명세서 FI01.ppt - 63
9. Differences between V3.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... FI01.ppt - 64