EXTERNAL会计(1)

1BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPEXTERNALACCOUNTING2BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPObjectives•UnderstandExternalAccountingconcepts•UnderstandSAP’sExternalAccountingfunctions•UnderstandtheIntegrationwithotherfunctionalareas3BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPEXTERNALACCOUNTING•AreasoffinancialaccountingthatisrequiredbylawGeneralLedgerCustomersFixedAssetsVendorsCashMgmt.(ReltoA/R&A/P)4BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPINTERNALACCOUNTING•Areasofaccountingthatarerelevanttothemanagementoftheorganisation–OverheadAccounting(deptetc.)–ProfitabilityAccounting(product,mktsegmentetc.)•SAP’sinternalaccountingtoolsinclude:–CostCenter&ProfitCenterAccounting–ProfitabilityAnalysis–InternalOrderAccountingetc.Note:SAP’sInternalAccountingtoolsareseparatefromit’sExternalAccountingtools5BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPEXTERNAL&INTERNALACCOUNTING•InSAP,GeneralLedgerhasnointernalaccountingviews,i.e.–Nodepartmentalinformation–Noproductinformation6BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPEXTERNAL&INTERNALACCOUNTING•SAPGLonlyhasnaturalaccountinfoe.g.–ConventionalGLSystems:InSAPGLTravelexpense-productiondeptTravelExpenseTravelexpense-financedeptTravelexpense-marketingdept–ThedepartmentalviewiskeptinanInternalAccountingLedgere.g.CostCenterLedgerProductionDept-TravelExpense-EntertainmentExpense-SalariesExpenseFinanceDept-TravelExpense...7BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAP-TravelExpenseAccountExtenalAccountingViewChartofAccounts(NaturalAccounts)-DepreciationAccount-AccountPayablesFinanceDeptProductionDept.SalesDept.TravelExpenseAccountTravelExpenseAccountTravelExpenseAccountDepartmentViewInternalAccountingLedger............EXTERNAL&INTERNALACCOUNTING8BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAP1.TravelExpenseAccount-ProductionDepartment1002.TravelExpenseAccount-SalesDepartment1203.TravelExpenseAccount-FinanceDepartment225ConventionalSystemsGL....AccountBalanceGeneralLedgerView....AccountBalance1.TravelExpenseAccount445SAPCostCenterView1.ProductionDepartment-TravelExpenseAccount1002.““-DepreciationAccountxxx3.SalesDepartment-TravelExpensesAccount1204.““-DepreciationAccountyyy5.FinanceDepartment-TravelExpensesAccount225....9BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPIntegrationofInternal&ExternalAccountingProcurementGENERALLEDGERInventoryMgmtSalesSalary&WagesAccountsPayableAssetManagementAccountsReceivableJournalEntriesCostCenterAccountingProfitCenterAccountingProfitabilityAnalysis10BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPCHECKPOINT•Wehavecovered:–DefinitionofExternalAccounting–SAP’sdivisionofExternalAccounting&InternalAccounting•Next:–GeneralLedger11BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPGENERALLEDGER(GL)12BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPPURPOSEOFGENERALLEDGERAssets=Liabilities+Owner’sEquityTomaintainthefollowingAccountingEquations:Profit=Income-Expenses13BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPAssetLiabilityEquityResourcesusedtogenerateincomeClaimsbyentitiesonourAssetsClaimsbystakeholdersoftheentityAssets=Liabilities+Owner’sEquityPURPOSEOFGENERALLEDGERTheBalanceStatement:Capturesstatusoffinancialpositionataspecificpointintime:14BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPPURPOSEOFGENERALLEDGERProfit=Income-ExpensesWhatistherelationshipbetweenincomeandexpenses?TheIncomeStatement:Areyouspendingmorethanyou’remaking?LOSS!!15BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPDOUBLE-ENTRYACCOUNTING•Thedouble-entrybook-keepingconcept:–Everybusinesstransactionaffectstwoormoreaccounts.–Everyfinancialtransactionmustresultinequaldebitsandcredits.100160260DebitCredit16BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPDEBIT/CREDITRULESDebitCreditDebitCreditAssetsLiabilities•Assets–Increasebydebits–Decreasebycredits•Liabilities–Increasebycredits–Decreasebydebits17BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPACCRUALSvs.CASHACCOUNTING•AccrualBasis:–Revenueandexpensesarerecognizedintheperiodinwhichtherelatedbusinesstransactionoccur.•CashBasis:–Revenueisrecognizedwhencashisreceived.–Expensesarerecognizedatpointofcashoutlay.SAPsupportsonlyAccrual-basedAccounting18BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPXYZCLIENTPETROLEUMFINANCECLIENTCHARTOFACCOUNTSCOMPANYCODEPSPCPPCSCCP19BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.SAPSAPGENERALLEDGER•OrganisationalStructure–ClientHighestheirarchicallevelStoresgeneraldatausedforallcompanycodesandorganizationalstructuresSAPensuresstandardizeddata20BusinessSolutionsCenterCopyrightIBMCorporation1995.Allrightsreserved.S