资产会计.(1)

AssetAccountingCONTENTSChapter1OrganizationalStructure•OrganizationalStructureofAssetAccountingChapter2Masterdata•AssetMasterRecord•Assetclass•Assetmainnumber•Assetsub-number•MaintenancetheAssetmasterrecordChapter3Transaction•AssetAccountingasSubsidiaryLedger•IntegratedAssetAcquisitions•Documenttypes•TransactionTypes•AssetRetirement•AssetTransfer•CapitalizationofAssetsunderConstruction•Current-valueDepreciationCONTENTSChapter4Valuation•ChartofDepreciation•AssetClassesintheChartofDepreciation•DepreciationAreas•Depreciation•DepreciationKeys•InterestChapter5PeriodicProcessing•DepreciationPosting•FiscalYearChange•Year-endClosingChapter6Report•ReportSelection•AssetValueDisplay•SortCriteria•AssetHistorySheetChapter1AssetAccountingOrganizationStructureChartsofDepreciationChartsofaccountsClientCompanycodeAChartofDepreciationChartofDepreciationUSAChartofDepreciationGermanyChartofDepreciationThailandCompanycode3000Companycode5000Companycode1000TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationDepreciationAreasASSETS2019ForkliftDepreciationAreasAcquis67000BookdepreciationDect.balance67006700.....10years.....10years67006700Str-timeto40%TaxdepreciationCost-accountingdepr.Straight-line2010014070.....7years.....6yearsGroupdepreciationStraight-line1340013400Depreciationmethod12YearUsefullifeChapter2MasterDataAssetAccountingCreateAssetClassesforchart‘1TH’FunctionsoftheAssetClassAccountallocationScreenlayoutNumberassignmentSpecialfeaturesDefaultvaluesSelectionfeaturesAssetClassAssetclassAccountdeterminationBalancesheetitemsAssetsLiabilitiesCreateassetAssetsCreatingtheAssetMasterRecordCreateassetUsingassetclassTakingoverthedefaultvaluesfromtheassetclassUsingareference‘Copying’anexistingassetScreenlayoutforAssetMasterDataAssetMasterTheAssetSub-NumberAssetNumber4711ProductionplantSyntheticcomponentsSub-number1000CompressorSub-number2000ConveyorSub-number3000MotorSub-number4000CoolingtowerMachine1UseofWorkflowinAssetAccountingReportingValuedisplayMasterdataGeneralWorkflowprocedureGenerateCheck&releaseProcessWorklistofselectedassetsSelectChapter3AssettransactionsAssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumentTypesDocumentnumberRangesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-ValueDepreciationAssetAccountingasSubsidiaryLedgerCustomerMaterialAssetG/LAccountsGeneralLedgerFixedassetsVendorPayablesVendorMachinepress1000100010001000AssetAcquisition-IntegrationSettlementoforder/projectDepreciationareasFICOMMPostingdocument.2000.-.GoodsreceiptdocumentBookTaxC-acc...…2000…1800…2100LineitemsTransactionsAcquisitionsRetirementsAssetDocumentType:GrossorNet1.Net:AssetinvoiceDoc.Type:ANAcct.type:A,K,M,SProcedure:grossamountminusinputtaxminusdiscountCapitalizedamount2.Gross:AssetinvoiceDoc.Type:AAAcct.type:A,D,K,M,SProcedure:grossamountminusinputtaxCapitalizedamountCaution:ifyoudeductthediscountatthetimeofpayment,youhavetoreversethediscountamountontheassetsubsequently.TransactionTypes/TransactionTypeGroupsTransactiontypes100Acquisitionpurchase110Acquisitionin-houseprocedure210Retirementsale200Retirementscrapping34nTransferassetunderconstruction3nnTransferaffiliatedcompanyTransactiontypegroups10Acquisition2nRetirement3nTransfer...AssethistorysheetRetirementlist210200201Retmt.Retmt.Retmt.SaleScrappingActofGodStartbalanceAcquis....Retmt….Transfer….Closingbalance…...IntegrationwithFIExampleofpartialretirement:-Acquis.date01/01/YYYY-2,APC10000-Retmt.Of50%ofAPCon07/01/YYYY-Revenue3000+300salestaxDocumentdate07/01/YYYYPostingdate07/01/YYYYPK01Account:CustomerPosting:Amount3300Calc.taxTaxindicatorPK50Account:Revenuefromassetretmt.CustomerlineAmount*TaxindicatorAssetretirementRevenuelineProcedureforAssetRetirementAsset...ASSETNO.Sub-number...Transactiontype..210Astvaluedate...07/01/YYYYMax.amount...Quantity...Percentagerate...50AccountsforAssetRetirementCustomerRetirementrevenue33003000Exampleofpartialretirement:-Acquis.date01/01/YYYY+2,APC10000-Retmt.Of50%ofAPCon07/01/YYYY-Revenue3000+300salestaxTax300A/RpostingA/RpostingAssetClearingofRetirement100003000Loss75012505000132132APCAmountretiredProportionalvalueadjustmentAssetTransferAssetXXXXPostingdateMMDDYYYYTransactiontype300TransferAssetZZZZAssetvaluedateMMDDYYYYCompletetransferPostedamount...PercentagerateAutomaticdeterminationandpostingofproportionalvalueadjustmentsBusinessarea1000Businessarea2000Asset3Gen.MasterdataDepreciationareasAsset2Gen.MasterdataDepreciationareasGeneralmasterdataDepreciationareasAssetsunderConstructionDownpaymentsSpecialdepreciationAcquisitionsInvestmentsupportmeasuresAssetunderconstructionAutomatichandingofspecialdepreciationandinvestmentsupportAssethistorysheetAUCBuildingAcquis.RetmtTransfersAsset1Gen.MasterdataDepreciationareasCompletedassets•ChartofDepreciation•AssetClassesintheChartofDepreciation•DepreciationAreas•Depreciation•Deprec