unit 5: financials - [email protected]

UNIT 5: FINANCIALS
Di susun kembali oleh ; Henny Medyawati
Universitas Gunadarma
SAP R/3 ACCOUNTING SYSTEM
 The Accounting System with its various sub-units is a
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critical part of the SAP solution
The integration of the various aspects of accounting with
each other and with logistics and human resurces
applications becomes a management tool for all company
department
Interfaces with the logistics chain from procurement to
sales allow the optimization of operational process
For international companies SAP/R3 offers flexible
software that can be used in different countries
SAP/R3 provides all the necessary functions for developing
a uniform accounting system that can be consolidated
across international borders
SAP R/3 ACCOUNTING SYSTEM (cont.)
 The SAP R/3 accounting system consists of several
components:
a. Financial Accounting (FI) includes:
GL, Accounting, Accounts Payable and Accounts
receivable, Asset Accounting
b. Corporate Finance Management (CFM) includes:
CFM planning, analysis, decision support, financial
transactions, payments, and risk capabilities in various
group environment
Treasury Management cash, stocks, bonds and
derivatives
Enterprise Controlling includes: EIS, Profit Center
Accounting, Legal Consolidation, planning
SAP R/3 ACCOUNTING SYSTEM (cont.)
c. Profitability and Sales Accounting includes:
profitability analysis
d. Product Cost Controlling includes:
product cost planning, cost object controlling
e. Overhead Cost Controlling includes:
Cost centers, internal orders, activity-based costing
f. Investment management (IM): allows company-wide
planning of capital investment programs and control
of individual capital investment measures
g. Project Management: allows efficient planning, costsensitive control, and target-oriented implementiation
of projects with comprehensive integration with
Controlling and Logistics
 GL
KAS PUSAT
 SUB LEDGER
KAS KANTOR CABANG UTAMA  SUB LEDGER
KAS KELILING
 SUB-SUB LEDGER
 KAS
TOTAL SALDO (BALANCE) ADA DI LEVEL 1 yaitu
rekening KAS
ORGANIZATIONAL ELEMENTS
 An effective accounting system includes more than ledgers,
accounts, and documents
 Organizational structure is also an essential component
 Structure establishes the parameters for corporate, tax and
management requirements
The depiction of current corporate structure and future
strategies has a bearing on how we use the organizational
terms in SAP’s accounting system: Corporate Group,
company, company code, business area, functional area,
profit center
ORGANIZATIONAL ELEMENTS (cont.)
 Company
This represents a legally autonomous entity,
composed of one or more company codes
 Company Code
This represents the tax law (national) vies of the
company. Fiscal calendar, local currency, and tax
reporting requirement determine the design of the
complete and reconcile tracking system. In the context
of a company, the company code can also represent a
foreign operation that carries inventory
ORGANIZATIONAL ELEMENTS (cont.)
 Business area
this helps depict internal structures for external segment
reporting. We use the business area to analyze selected
balance sheet items and profit and loss statements for
products divisions or regional structures
 Functional area
this area displays the profit and loss statement according to
cost-of –sales accounting
 Profit Center (management accounting)
with its flexible design, this controlling term is used to
depict internal areas of responsibility. The objest of a
company readiness are assigned to profit centers. These
objects include cost center, assets, materials and those that
measure performance