Financial Accountig

T.N. Information Systems Ltd.
SAP R/3 - Modules

SD
Logistics
FI
Sales &
Distribution
MM
PP
CO
Materials
Mgmt.
Controlling
AM
R/3
Production
Planning
QM
Quality
Manage-me
Manage-me
nt
PM
Accounting
Financial
Accounting
Fixed Assets
Mgmt.
Client / Server
ABAP/4
Plant
Main-tenance
Main-tenance
HR
Human
Resources
PS
Project
System
WF
Workflow
IS
Industry
Solutions
Human Resources
Cross Application
Functions
Data Flow: a multi-directional process

EIS
Gen. ledger
Consolidation
Asset Accounting
Cash Management
P
Accounts Receivable
Accounts Payable
Materials Management
Sales & Distribution
G/L Accounting
EIS
Consolidation
SD
MM
Customer
General ledger . . .
Chart of accounts
Vendor
Account
HR
Currency 1,...
AM
J
MM
Closing operations
Compact journal
Balance audit trail
Prepare balance sheet
Advance sales/purchase
return
Export notification
Cash Management
tax
Financial calendar
Reporting
General Ledger Information System
Key figure evaluation
Financial statement evaluation
special
Special
evaluation
general ledger
US-GAAP
Controlling
Planning
Interest calculation
Correspondence
Archiving
Accounts Payable
CO
MM
Order
Vendor
evaluation
Invoice
verification/
parking
EDI
Payment advice
Account
Down payment
Delivery
Invoice
Cash
Management
Vendor
Payment
Bill of exchange
Statistics
Offsetting
transactions
Cash management &

forecast C
or
re
sp
Balances
on
Incoming payments
de
nc
Financial
calendar
F M A M J J A S O N D
Check
Reporting
e
Outstanding receivables
Pa
Bank transfer
Due date
Currency risk
Ranking list
Day's sales analysis
ym
Offsetting
Bill of exchange
Check/note
Vendors
Controlling
Purchase requisition Purchase

commitments: to
order
c.center/order
commitments: to
c.center/order
Preliminary
actual
Logistics
Purchase
requisition
Order
Financial
Accounting
G/L
Invoice
receipt
(parked)
Goods
receipt
Vendors
Release
Treasury
Liquidity
forecast
50 DM
Actual
Liquidity
forecast
G/L
Payment
Cash
management
Cashed
checks
Electronic
Banking
en
ts
Accounts Receivable
Cash
management
& forecast
Financial
statement
SD
Order
received
Credit
limit
Customer
Payment
transactions
Co
rr
Payment advice
Bill of exchange
Payment guarantee
es
po
Balances
nd
F M A M J J
A S
O N D
Invoicing
Headquarters
Account
Down payment
Dunning
letter
Delivery
Financial
calendar
Branch
payment
Cash
management
EDI
en
Incoming payments
ce
Outstanding receivables
Reporting
Balance audit trail
Due date forecast

Currency risk
Ranking list
Day's sales analysis
Customers
Controlling
Forecasted
incoming
orders
Results
Sales & distribution

Orders received Goods issue
Financial
accounting
Credit
review
Credit
review
Gen.
Gen. ledger
Invoice
Customer/
Ledger
Dunning
letter
Payment
Treasury
Liquidity
forecast
50 DM
Liquidity
forecast
Electronic
Banking
Clearing Between Customers - Vendors

Master
Master record
record
Customer
Customer AA
Vendor
Clearing with
vendor
Dun. procedure
Master
Master record
record
Vendor
Vendor BB
B
X
AAAA
Customer
Clearing with
customer
Dun. procedure
Customer A
A
X
AAAA
Vendor B
40,000
10,000
20,000
Dunning notice:
Item 1
Item 2
Item 3
Total
Level
40,000
2
10,000
1
2
-20,000
30,000
Assets Accounting
Assets
Assets Accounting
Accounting
!
!
Replacement
Replacement Value
Value
!
!
Acquisition
Acquisition Value
Value
!
!
Depreciation
Depreciation
!
!
Assets
Assets Transfer
Transfer
!
!
Assets
Assets Retirement
Retirement
!
!
Assets
Assets Under
Under Construction
Construction
!
!
Insurance
Insurance Data
Data
!"#"""#"""$%&'$$$$$$$$$$!(#"""#"""$%&'
Revalue
Information for Cash Management

Order
Purchasing
Goods
receipt
Invoice
Accounts
payable
Treasury
Financial planning
50 DM
Delivery date/payment conditions

Payment behavior history
updated
Sales
Sales
order
Account
statement
Cash management position

Payment settlement by agreed
or planned value date
by value date on account. statement
Invoice
Accounts
receivable
payment
Goods
issue
THAI Localization
SAP R/3 Thai Localization Version
1. Thai Language Translation
2. Thai Localized Requirements
Legal Requirements
Thai Accounting Standards
Others Localized Requirements
VAT
W/H Tax
PDC
Printed Check On-hand
Petty Cash
Payment
receipt
Account
statement
Chart of Accounts
Operating Chart of Accounts Provides definition of valid G/L Account Master Records
Each company code

has only ONE operating
chart of accounts
Chart of
Accounts
Company
Code
Company
Code
Company
Code
G/L Account Master Record - 2 Segments

The G/L account master record is divided into two segments
:
A chart of accounts segment and a company code segment.
Ba Ac
nk cou
ac nt
co gro
un up
ts :
Acct number: 113100

Description:
Cash
Balance sheet account: (Balance c/fwd)

Income statement acct:
Currency
Tax-related
O A
th ut In
er . p te
re os res
fe ti t
re ng ca
nc c lc
e on ula
da tr ti
ta ol on
Chart of
accounts
segment
General Ledger
Balance P&L
P&L
Balance
T
T
T
T
T T T T TT
TT TT TT TT TT
TT TT TT TT TT
Company
code
segment
Item management
Posting control...
The chart of accounts segment relates solely to the chart of accounts

(that may be used by more than one company code). The company code
segment relates to one particular company code only.
Reconciliation Accounts
Accts Rec.
aa
cc
bb
Customer
aa bb
Accts Pay.
General Ledger
Sub-ledgers
Recon . account. for

acct type: K
Trade Payables
Recon . account. for

acct type: D
Trade Receivables
dd
Vendor
cc dd
Reconciliation Accounts
R/3
Document Entry
.
Subsidiary Ledger
Vendor/Customer/Asset
G/L Accounting
Reconciliation Acct.
Parallel
A reconciliation account is a G/L account used to attach Subledger account to

the
general ledger.
The reconciliation account and subsidiary ledger are updated in parallel when
posting a transaction.
Line item details are kept in the subsidiary ledger.
Summary information is kept in the reconciliation account.
Reconciliation accounts cannot be posted to.
The SAP Document Principle

DOCUMENT
BALANCE SHEET
Assets
PROFIT & LOSS
Liabilities
Revenues
Document No: 88675

Date: 05.06.200X
Company Code: XXXX
Currency: THB ....
Debit
113100 Citibank
800000
Expenses
113200 Fuji Bank
Stock
Citibank
Fuji Bank
800000
200000
Credit
1000000
200000
70000 Common Stock
1000000
Total:
1000000
1000000
Document Types
Doc.type Name
Numberrange Account types
" AA
Asset Accounting
01
ADKMS
" AF
Depreciationpostings
03
AS
" DR
Customer invoice
18
ADMS
" KR
Vendor invoice
19
AKMS
" SA
G/L accounts (general

)
20
DKS
" SB
G/L accounts (banks

)
20
DKS
Document Number Range
No. Year
From number To
ToNumber
number Current no. External
01 2000 0000100001 00001999990000100047

02 2001 0000200000 0000399999
X1
X2
STOP!
These 2 ranges are reserved

for sample and recurring
entry documents
R
Posting Keys
P.Key
Meaning
Debit/CreditAccount type
Field status
01
Invoice
Debit
Customer
Suppressed, opt., req.
11
Credit memo
Credit
Customer
31
Invoice
Credit
Vendor
40
Debit posting
Debit
G/L acct
50
Credit posting
Credit
G/L acct
A, D, K, M, S
Valid Posting Periods

05
06 valid posting periods
05 06
Fiscal year YYYY
01
01 02
02 03
03 04
04 05
05 06
06 07
07 08
08 09
09 10
10 11
11 12
12 13
13 14
14 15
15 16
16
05
05
possible closing
periods
01
01 02
14 15
02 03
03 04
04 05
05 06
06 07
07 08
08 09
09 10
10 11
11 12
12 13
13 14
15 16
16
05
06 07
07 08
08 09
09 10
10 11
11 12
12 13
05 06
13
01
01 02
02 03
03 04
04 05
05 06
06 07
07 08
08 09
09 10
10 11
11 12
12 13
13 14
14 15
15 16
16
Posting a Document - 4 Dates
Document date:
Use for individual
purposes
Document
Control
Posting date:
Update of transaction
figures
Document date:December21, 1999

Posting date: December22, 1999
Translation date:December23, 1999
Entry date:December21, 1999
Translation date:
Exchange rate date
for postings
in foreign currency
Line Item 1 ...

Line Item 2 ...
Entry date:
Entering time of the
posted document
Document Header Detail Analysis

G/L document
Document Type
SA
Header Text
TAX12563
Reference document 0100001

Currency
Document date 12/1/2000

Entry date
12/1/2000
DEM
Posting period
Arunra
t
12/1/2000
Transaction
FB01
Time of entry
14:29:47
Last update
200
Object type
Entered by
Entry date
Changed on
This is the document header in detail.
2000
Posting Using Previously Posted Documents

Document # 1 (Reference Document):
Header:
12/1/2000
Comp. Code: 1000
Line Items:
PK
40
50
50
Account
123000
345560
907902
Amount
5000
2000
3000
Document # 2:
Header:
15/1/2000
Comp. Code: 1000
Line Items:
PK
40
50
50
Account
123000
345560
907902
Amount
5000
2000
3000
Financial Calendar
# R/3 provides a tool to help organize and monitor monthly
scheduled Financial Accounting Activities.
January 199X
WK
TU
WE
TH
Payment
29
Run
30
31
01
02
05
06
07
03
Payment
Run
13
14
01
04
05
MO
19
Payment
Run
FR
SA
SU
Statements
03
04
Dunning
09
10
11
Calc.
15
Interest
Statements
17
18
20
21
Dunning
23
24
25
27
28
29
Statements
31
01
Recurring Entries
Run schedules
Enter basic data
Run dates
Recurring entry
original document
Execute recurring entry

program: SAPF 120
Recurring entry original

documents
are created for frequently
occurring
transactions such as interest paid
and salary.
The following data is unchanged
for
recurring entries : Posting Key
Account
Line item amt.
Batch Input
Actual document
Foreign Currency processing

Every G/L transaction in R/3 is automatically captured in 2
currencies.
Transaction Currency : This is the currency that was input on the
header of the document.
Local or Company Code Currency : Currency of the company code
in which the document is attached.
It is possible to configure R/3 to capture 2 additional or

parallel
currencies.
The user can display the transaction in any of the currencies
being stored.
Postings to exchange rate difference accounts are made
automatically.
Balance Sheet & Income Statement

Income
statement
Revenue
Balance sheet
Assets
Liabilities
Shared equity
Expenses
Company code
Net income
Financial statements are created using the general ledger of a

company code. The following financial statements can be created:
"
Balance Sheet
"
Income (Profit & Loss) Statement
Financial Statement Versions

Different financial statement versions can be created in the R/3
System. A financial statement version:
"
Allows a clear and structured view of the general ledger.
"
Can be created to meet a companys external reporting requirements as wel

as some internal reporting needs. For example, an auditor may need a differ
view of the books than an account manager.
Version
Version 1 1
Version 2 2
Version
------- ---------- ----
------- ---------- ----
P/L
B/S
B/S
P/L
Cost Center - Purpose

Plan
Level of cost responsibility :

Where the cost were incurred
Actual
Cost Center and Cost Center Hierarchy

Company
Admin.
Purchase
F&A
Marketing
Account
$
Finance
Finance
Treasury
Cashier
Cost Centers
Cost centers are organizational units that collect the costs arising
within areas of responsibility.
Cost Allocation
Accounting
Telephone cost:
100,000.Cost Center
Administration"
Employees: 5
-> Costs: 50,000.-
Administration
Employees: 4
-> Costs: 40,000.-
Management
Allocation Base : Statistical Key Figures
Employees: 1
-> Costs: 10,000.-
)*+,'
The Profit Center

Profit centers collect revenues, and costs from the cost centers for
which they are responsible.
Cost centers collect costs, but do not contain revenues, except
statistically.
Profit center
Revenue
Marketing
=
Costs
Profit
Sales and
Distribution
Public
Relations
Cost centers
Profit Center and Profit Center

Hierarchy
Company
Admin.
Purchase
F&A
Marketing
Account
$
Finance
Finance
Treasury
Cashier
Profit Centers
Profit centers are organizational units that collect revenues, and
costs from the cost centers for which they are responsible.
Posting Logic
FI Document # 1200000089
FI Data Entry:
Line item 001
- G/L Acct
420000
(P & L)
- Amount
- Controlling object
Line item 002
- G/L Acct
113100
(Bal.Sheet)
- Amount
G/L Acct (P & L)

420000
G/L Acct (B/S)

113100
XX
XX
CO Document # 1000000012
Controlling Object
Cost Element
(420000)
XX

Financial Accountig

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T.N. Information Systems Ltd.

T.N. Information Systems Ltd.

SAP R/3 - Modules

T.N. Information Systems Ltd.

Data Flow: a multi-directional process

Sales & Distribution

T.N. Information Systems Ltd.

T.N. Information Systems Ltd.

Cash management &

T.N. Information Systems Ltd.

Purchase requisition Purchase

T.N. Information Systems Ltd.

Balance audit trail

Due date forecast

T.N. Information Systems Ltd.

Sales & distribution

T.N. Information Systems Ltd.

Clearing Between Customers - Vendors

T.N. Information Systems Ltd.

T.N. Information Systems Ltd.

Information for Cash Management

Delivery date/payment conditions

Cash management position

T.N. Information Systems Ltd.

T.N. Information Systems Ltd.

T.N. Information Systems Ltd.

Each company code

T.N. Information Systems Ltd.

G/L Account Master Record - 2 Segments

Acct number: 113100

Balance sheet account: (Balance c/fwd)

The chart of accounts segment relates solely to the chart of accounts

T.N. Information Systems Ltd.

Recon . account. for

Recon . account. for

T.N. Information Systems Ltd.

A reconciliation account is a G/L account used to attach Subledger account to

T.N. Information Systems Ltd.

The SAP Document Principle

PROFIT & LOSS

Document No: 88675

113200 Fuji Bank

T.N. Information Systems Ltd.

Numberrange Account types

G/L accounts (general

G/L accounts (banks

T.N. Information Systems Ltd.

Document Number Range

01 2000 0000100001 00001999990000100047

These 2 ranges are reserved

T.N. Information Systems Ltd.

Suppressed, opt., req.

Suppressed, opt., req.

Suppressed, opt., req.

Suppressed, opt., req.

Suppressed, opt., req.

T.N. Information Systems Ltd.

Valid Posting Periods

T.N. Information Systems Ltd.

Posting a Document - 4 Dates

Document date:December21, 1999

Line Item 1 ...

T.N. Information Systems Ltd.

Document Header Detail Analysis