AC010--General Ledger Accounting
1.Organizational Structures for Financial Reporting
*The most important FI organizational elements are the Company Code and the Business Area.
*The general ledger is kept at the company code level and is used to create the legally required balance sheets and profit-and-loss statements for the company code.
*The business segments, or branches, in which a group operates can be set up in the SAP system as business areas.
*Business areas are generally company-code independent; that is, you can make postings to them from any company code.
*The Controlling Area is the most important organizational element in the Controlling application.
*More than one company code can be assigned to one or more controlling areas.
*Assigning more than one company code to the same controlling area is possible only if all the assigned company codes use the same operating chart of accounts and fiscal calendar year. This combination is a fiscal year variant.
2.G/L Master Records
*A chart of accounts is a list of G/L accounts to which one or more company codes may post.
*The chart of accounts contains the definitions of all G/L accounts in an ordered form.The definitions consist mainly of the account number, account name, and the type of G/L account, that is, whether the account is a P&L-type account or a balance-sheet-type account.
*Before you can use an account in a company code, you have to maintain the account definition at the chart of accounts level.You then create company code-specific settings, which are only valid in the company code.An example of a company code-specific setting is defining the account currency.
*Account groups are used to organize and manage a large number of G/L accounts. Whenever a new G/L account is created, an account group must be specified for it.
*The account groups are assigned number ranges.
*Account groups also control the appearance of the company code segment of G/L accounts.
*Reconciliation accounts connect subsidiary ledgers with the general ledger in real time. This means that a posting to a subsidiary ledger posts to the corresponding reconciliation account in the general ledger at the same time.
*A transaction figure describes the number of all postings on an account in debit or credit.
*If a G/L account has line item display marked in its master record, one can drill down from the balance of the account to the line items and then to the documents.
*To meet the various reporting requirements, various financial statement versions have be created in the SAP system.
*Because not all company codes of the IDES group use the same operating chart of accounts, a Group Chart of Accounts, CONS, is being used for consolidation purposes.
3.Accounting Transactions - Processing in the General Ledger
*The key driver of the layout of the entry screen for the line item is the field status group of the account that is being posted to.
*In order to pass information from FI to CO (the controlling module), a cost element must exist for the G/L expense account that is being posted to.
*Each document line item contains one posting key. This is an instrument that is used for internal control and is entered in the complex posting screen to tell the system:
.Which account type is being posted to
.Whether the line item is a debit or credit posting
*The Line item display is only possible for G/L accounts for which the corresponding Function has been activated in the master record.
*The balance display is an overview of the saved transaction figures of an account.
Exercise
Choose Accounting→Financial Accounting→ General Ledger→Master Records → G/L Accounts → Individual Processing→ In Company code.
Select the Information tab to view controlling area
Display the chart of accounts INT.
Choose Accounting → Financial Accounting → General Ledger → Information system → General Ledger reports→ Master Data → Chart of Accounts → SAP minimal variant.
Display a G/L account list for a company code.
Choose Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports → Master Data → G/L Account List → SAP Minimal Variant.
1.Create a G/L account in the operating chart of the account.
2.Maintain the company code-specific settings
3.Maintain the financial statement version
1.Post an increase in capital
Choose Accounting → Financial accounting → General ledger → Posting → Enter G/L Account Document.
2.Query an account
Choose Accounting→Financial accounting→General ledger→Account → Display balances.
3.Display account balances
Choose Accounting → Financial accounting → General ledger → Information system → General ledger reports → Account Balances → General → G/L account balances → SAP minimal variant.
4.Run the balance sheet
Choose Accounting → Financial accounting → General ledger → Information system → General ledger reports → Balance Sheet/Profit+Loss Statement Cash Flow → General → Actual/Actual Comparisons → Balance Sheet/Profit+Loss Statement.
5.View cost elements
Choose Accounting→Financial Accounting→ General Ledger→ Master Records → G/L Accounts→→Individual Processing → Centrally.
Choose Edit Cost Element.
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