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SAP AG
I nt egr at i on and
Tr ansi t i on t o
New GL
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SAP AG 2004 / 2
The New GL i n mySAP ERP 2004
When will the GL arrive?
Is it still possible to use the old GL?
Can we use both?
Does everything look different in the new GL?
How can we migrate from the old to the new GL?
?
?
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SAP AG 2004 / 3
GL i n ERP 2004
For the time being, the current FI remains unchanged after a
transition from R/3 to ERP.
At client level, the new GL can be activated in Customizing under:
Financial Accounting (Classic) >Financial Accounting Global
Settings >Activate New General Ledger Accounting.
After the conclusion of the ramp-up phase, the new GL will
automatically be active for new clients (a final decision is yet to
be made)
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SAP AG 2004 / 4
GL i n ERP 2004 Ex i st i ng Cust omer s
If the customer decides to use the new GL, then he can
activate it at client level.
Once new GL has been activated, the new IMG and the new
transactions are added to the application menu.
The IMG and the application menu are valid across the whole
system. That is why the IMG and transactions from the
previous GL can only be hidden if the new GL is active across
the system. A hide transaction is available.
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SAP AG 2004 / 5
New GL i n ERP 2004 I MG FI
The IMG has been revised completely with the objective of
reducing redundancy and creating more transparency
The most important new functions affect
Book definition
Settings for settlement
Allocations
Planning
Online reconciliation CO- FI
If the previous GL is still active in other clients, then the new IMG
for Financial Accounting is added
GL IMG
CO IMG
PCA IMG
SL IMG
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SAP AG 2004 / 6
If the new GL is active on a system-wide basis, then the application
menu has been switched over to the new General Ledger. This means:
The basic structure of the application menu remains intact
Posting transactions are posted to the new GL
The ledger group is displayed in the respective transactions
Reports read the new GL
Functions no longer used are no longer offered
(e.g. SAPF180, SAPF181)
New functions are available (e.g. profit center maintenance,
allocation, planning)
If the old and the new GL are used, then all transactions are available
in the application menu
New GL i n ERP 2004 Appl i c at i on Menu FI
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SAP AG 2004 / 7
Leadi ng Ledger Addi t i onal Ledger
In GL one ledger is assigned the role of the leading ledger.
Group accounting is usually mapped in this ledger.
All company codes are automatically assigned to the leading
ledger (cannot be deactivated).
Parallel reporting can still be mapped via additional accounts. In
this case there is exactly one ledger in the general ledger, the
leading ledger.
For parallel reporting in the new GL you can also add additional
ledgers to the general ledger (not in SL as for R/3 Enterprise).
The leading area of asset accounting (area 01) must be posted to
the leading ledger.
Controlling must also be posted to the leading ledger.
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SAP AG 2004 / 8
Leadi ng Ledger I nt egr at i on
AA
GL
IAS leading
HGB
US-GAAP
CO - IAS
01 IAS
.. US GAAP
.. HGB
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SAP AG 2004 / 9
Dat a St r uc t ur es of t he new GL
BSEG
BKPF
Additional fields
RLDNR
LDGRP
SEGMENT
Document
header
Line
items
Documents that are relevant for
the leading ledger
BKPF/BSEG remain.
All documents that are relevant for the leading ledger are written in
BKPF/BSEG.
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SAP AG 2004 / 10
Dat a St r uc t ur es of t he new GL I I
BSEG
BKPF
Fields like BSEG
Documents that are not
relevant for the leading ledger BSEG_ADD
BSEG_ADD is only filled, if additional ledgers are used for parallel
reporting!
Documents without valuation differences are posted to all ledgers.
They are also relevant for the leading ledger and are written to BSEG.
Documents that are only posted in one or more additional ledgers are
only written to BSEG_ADD.
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SAP AG 2004 / 11
Dat a St r uc t ur es of t he new GL I I I
Document header.
Un-split line item.
Un-split line item (only for
additional ledger).
Split line item.
Split totals.
Replaces GLT0.
BSEG
BKPF
BSEG_ADD
FAGLFLEXA
FAGLFLEXT
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SAP AG 2004 / 12
Dat a St r uc t ur es of t he new GL
BKPF is still used for the document header.
All documents affecting the leading ledger are written in BSEG.
All document that only affect additional ledgers are written in
BSEG_ADD.
Open items remain unchanged (BSIK, BSIS, BSID, BSAK, BSAS,
BSAD).
GLT0 is omitted.
FAGLFLEXA/FAGLFLEXT are written for the split line items and
the split totals.
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SAP AG 2004 / 13
St r uc t ur e of t he new Dat a St r uc t ur es
The existing documents (BKPF/BSEG) are used as the basis for
the new tables (FAGLFLEXA, FAGLFLEXT).
During the migration, document splitting is carried out according
to Customizing.
In FAGLFLEXA/FAGLFLEXT, the data is stored significantly leaner
than in BSEG but is split.
The complete document in the General Ledger view results from
BKPF/BSEG and FAGLFLEXA.
At first, BSEG_ADD is not filled as there is no data that is relevant
for the General Ledger at the time of migration.
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SAP AG 2004 / 14
Mi gr at i on Pr oc edur e
The required Customizing and the activation of the new GL is
transported to the live system.
A transfer report (RGURECGLFLEX) generates the new data. This
means:
The open items are unchanged (BSIK..).
The documents are unchanged (BKPF/BSEG).
The documents are used to generate FAGLFLEXA and FAGLFLEXT.
For the opening balance sheet, the initial positions are transferred
to FAGLFLEXT via a roll-up from GLT0.
The totals records of earlier previous years can also be
transferred to FAGLFLEXT for reporting by using a roll-up from
GLT0.
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SAP AG 2004 / 15
Mi gr at i on Par al l el Repor t i ng
During the migration, the account solution is automatically
transferred to the new data structures.
It wont be automatically possible to implement parallel values
from additional accounts in additional ledgers, i.e. a migration of
the account solution to a ledger solution. (customer solution)
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SAP AG 2004 / 16
Mi gr at i on Doc ument Spl i t t i ng
During the data transfer, documents are automatically split
according to the Customizing settings.
The selection time frame for the data transfer must be selected in
such a way that it includes all open items.
If required, the document chains are analyzed for document
splitting.
Old documents cannot be subsequently split according to new
account assignment (not included in BSEG). Complete balance
sheets according to new characteristics are thus only available
after a transitional time period.
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SAP AG 2004 / 17
Tr ansi t i on Sc enar i o f or Repor t i ng
When the new GL is active, customers requiring a very high level
of security can choose to continue updating GLT0 for a
transitional period.
A ledger comparison at totals level is available for comparing
GLT0/FAGLFLEXT (RGUCOMP4).
FAGLFLEXA
FAGLFLEXT
GLT0
RWIN
Write
GLT0
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SAP AG 2004 / 18
For a single client, the switch read GLT0 is used to control from
where the data is to be read (in a function module that is called when
the logical database is read)
This setting can be overwritten by means of a user parameter
(FAGL_READ_GLT0_USER)
You can thus create parallel reports for comparative purposes
Repor t i ng i n t he Tr ansi t i onal Sc enar i o
FAGLFLEXT
GLT0
Existing
reports
Read
GLT0?
RFBILA, balance sheet, drilldown reporting.
New
reports
Balance sheet, drilldown reporting
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SAP AG 2004 / 19
I nt egr at i on GL - CO
One valuation is maintained in CO.
The reconciliation ledger is omitted for the new GL.
CO can be posted through to the new GL online.
The leading ledger is always supplied with data.
You can use Customizing to specify for each company code,
which CO postings post to which ledgers:
Postings, in which the company code, profit center, business area,
functional area or segment changes.
Postings determined by a Boolean rule.
Postings specified by means of a BADI.
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SAP AG 2004 / 20
CO Document
PC2000 PPrctr ... 10h 1000$ secondary cost element
GL Document
GL account PC2000 PPrctr... 1000 $
The CO document is posted through online
Group 1000 Group 1000
Cost center 1000
PrCtr PrCtr 2000 2000
10h at 100$
Cost center 2000
PrCtr PrCtr 1000 1000
Onl i ne Thr ough-Post i ng e.g. at Pr of i t Cent er Level
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SAP AG 2004 / 21
Changes t o t he Dat a St r uc t ur es of CO
The CO totals tables have been enhanced with the fields
functional area, company code and segment.
During allocations in CO, the clearing to the sender for functional
area and segment happens in accordance with the
characteristics, i.e. with the posted functional area or segment.
The functional area and segment of the receiver are derived anew.
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SAP AG 2004 / 22
Pr of i t Cent er and Segment
As before, the mapping of internal areas of responsibility can be
done by means of profit centers.
The derivation of profit center and partner profit center is carried
out in preceding applications (e.g. MM) or in RWIN or by clearly
assigning a CO object to a profit center. This corresponds to the
previous R/3 logic.
The segment is made available as a new organizational unit to
map the legal requirements with regards to segment reporting.
The segment is derived by clearly assigning a profit center to a
segment or via BadI (Abap- Coding or substitution).
In mySAP ERP 2004 segments can only be used together with profit centers. In FI- postings, where
profit center information is not relevant, segment can be determined by BAdI or entered manually.
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SAP AG 2004 / 23
Pr of i t Cent er Ac c ount i ng and Segment Repor t i ng i n t he
new GL
The profit center and/or segment as well as the corresponding
partner information are managed as characteristics in the new GL.
The following are optional for the profit center and/or segment:
Document splitting
Zero balance
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SAP AG 2004 / 24
Tr ansi t i onal Sc enar i o f or Pr of i t Cent er Ac c ount i ng
It is possible to continue the previous PCA in parallel to the new
GL for a transitional period
GLPCT (old) does not access split documents.
SAPF180 may still be used temporarily to transfer receivables and
payables
SAPF181 cannot be used any longer. A valuation with updates in the
original document is also not supported anymore. Exchange rate
differences and discounts thus cannot be transferred to GLPCT.
GLPCT will not be developed further.
We do not recommend permanent parallel operation!
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SAP AG 2004 / 25
Mot i vat i on of Segment Repor t i ng
Segment reporting aims:
to give detailed insight into different business activities of a
diversified company
to offer information about the general environment
in order to
better understand the economical performance
better forecast the potential of revenue and financial back-up
better anticipate risks and opportunities
and more...
of the respective company.
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SAP AG 2004 / 26
Def i ni t i on of Segment s (I AS / US-GAAP)
IAS distinguishes between business and geographic segments.
A business segment represents a partial activity of the company that
delivers a product or a service with risks and revenues that differs from
those of other business segments.
A geographic segment informs about risks and revenues that differs
from other geographic segments in terms of economic, political ... etc
reasons.
According to US-GAAP a segment is a part of the company which
leads to expenses and revenues and which underlies to its own
profitability and allocation of resources.
IAS and US-GAAP: A segment has to be reported if external revenues
achieve 10% of the total revenues.
and more.....
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In mySAP ERP 2004 segments can only be used together with profit centers. In FI- postings, where
profit center information is not relevant, segment can be determined by BAdI or entered manually.
SAP AG 2004 / 27
New GL: Der i vat i on of Segment f r om Pr of i t Cent er
Totals per: Ledger CCode Segment etc...
Profit Center
Derivation of segment
Sales:
Customer order position
Mat.- Management and Production:
Controlling object or
material master
GL- Postings without PC-info:
a) Manual entry of segment or
b) BADI (Coding or Substitution) or
c) Default Segment
Controlling:
CO-objects
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SAP AG 2004 / 28
Func t i onal i t y f or t he Fi el d Segment
UI: Journal entry (derivation, manual entry, BADI)
Standard Reporting:
Balance and P&L-sheet
Display balances
Document Split :
Projection and / or inheritance
Balance zero for each document
Periodic activities:
Revaluation, regrouping and balance carry forward keep the segment
Allocation per segment
Planning on segment
ALE:
Segment information in FI- documents are transferred
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SAP AG 2004 / 29
How t o mi gr at e f r om c l assi c t o New GL?
SAP is working on a hand book for consultants.
Availability is planned for mid of 2005.
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SAP AG 2004 / 30
Addi t i onal Aspec t s of Segment
Authorization object for segment F_FAGL_SEG (Reporting).
Remark:
No authority check for posting and displaying documents in
the standard.
If required a BAdI is available.
The field business area will be still available for customers
upgrading from R/3 and is to be considered as any other
account assignment field.
New customers should use the segment field.
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SAP AG 2004 / 31
I nt egr at i on GL AA
As before, the depreciation areas of AA can be directed to
different accounts in GL.
If a parallel valuation in GL is depicted by means of additional
ledgers in the general ledger, this means for AA:
A ledger group is assigned to a depreciation area.
The leading ledger must be assigned to area 01.
The beginning and end of the fiscal year in asset accounting
must be identical to the ledger in general ledger accounting
because the depreciation values in the G/L accounts would
otherwise be mapped incorrectly.
An additional ledger is supplied via a derived area. This ledger
does not keep any data in the data basis but calculates it at the
time of the APC postings.
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Fixed asset transactions in FI-AA affect all ledgers of the company code in new GL. FI-AA entries in
specific depreciation areas concerning specific GAAPs (Ledgers) are posted via delta depreciation
area into the respective ledger.
SAP AG 2004 / 32
Par al l el Repor t i ng vi a addi t i onal Ledger s
I nt egr at i on GL AA
AA
GL
IAS leading
US GAAP
01 IAS
30 US GAAP
60 30 - 01