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Cash Flow Reporting –

Public Sector Collection and Disbursement (PSCD)


with New General Ledger Accounting (FI-GL (New))

General Information: Public Sector


Public Sector Accounting
Country-independent
Public Sector Collection & Disbursement
New General Ledger Accounting
Funds Management
Fund Accounting

Last Update: July 5, 2010

Language Editing: July 20, 2010

Cash Flow Reporting – PSCD with New General Ledger Accounting 1


Table of Contents
Cash Flow Reporting – Public Sector Collection and Disbursement (PSCD) with New General
Ledger Accounting (FI-GL (New)) ....................................................................................................1
Table of Contents ............................................................................................................................2
Glossary ..........................................................................................................................................2
1. Introduction to Cash Flow Reporting (CFR) ..................................................................................3
2. Architecture in a Nutshell .............................................................................................................3
3. Simple Invoice with Taxes ...........................................................................................................4
4. Invoice with Different Revenue Accounts .....................................................................................7
5. Invoices with Different Revenue Accounts and Different Funds ....................................................8
6. Report Template for Cash Flow Reporting .................................................................................10
7. Technical Information ................................................................................................................ 13
8. Customizing ..............................................................................................................................14
8.1 Customizing in New General Ledger Accounting ......................................................................14
8.2 Customizing in Public Sector Management ..............................................................................14
8.3. Customizing in PSCD .............................................................................................................15
9. Further Notes ............................................................................................................................16

Glossary
Source-related cash flow = “Source-related” refers to the revenue or expense account
RE_ACCOUNT = Account assignment object that contains the revenue or expense account
IFRS = International Financial Reporting Standards
IAS = International Accounting Standards
IPSAS 2 = Cash flow statements
IAS 7 = Cash flow statement as an integral part of year-end closing
Cash-Basis Accounting = Recognized standard of the IFAC (International Federation of Accountants)
that can be used by organizations that are obliged by law to record their expenditures and revenues at
the time of payment to fulfill the cash ledger requirements of the IPSAS (International Public Sector
Accounting Standards).
Cash Ledger = A non-leading ledger in SAP General Ledger Accounting that is specifically designed
to provide the basis for cash-basis accounting. A cash ledger is updated only at the time of cash
outflows and inflows and usually only on P&L accounts and cash accounts. A cash ledger cannot be
integrated with PSCD.
Cash Flow Reporting = A scenario in SAP General Ledger Accounting that facilitates reporting capital
flow separately by source account (for example, expenditure, revenue, tax, and balance). Cash Flow
Reporting can be activated as a scenario in the (leading) accrual ledger.

Cash Flow Reporting – PSCD with New General Ledger Accounting 2


1. Introduction to Cash Flow Reporting (CFR)
The cash flow statement is one of the most important financial statements for a public sector
organization. It is mentioned in IPSAS 2 and is based on IAS 7. The International Public Sector
Accounting Standards are recommendations of the IPSAS Board. These standards apply to all public
sector entities other than government business enterprises. IPSAS are based on IFRS/IAS.
Cash flow refers to revenues and expenses that are both income statement-related and affect
payments in the same period.
In general, either the direct method or the indirect method are known. With Cash Flow Reporting
(CFR), SAP supports the direct method. The direct method relates to the profit and loss statement but
only considers payment-relevant transactions.
With the SAP solution, cash flow-relevant data is recorded as part of everyday transactions in the
operational system. No specific period-closing activities are necessary to derive the data displayed in
the statement.
In Public Sector Management, a source-related cash flow can be reported either by using CFR or by
means of a separate cash ledger. CFR is used if a cash ledger is not legally required but when capital
flows need to be displayed separately by source account (for example, regarding expenditures,
revenues, taxes, or balances).

Use
As a financial statement, CFR provides information about the purpose for which cash was used, about
the sources of cash raised during a given period, and about the cash balance on the reporting date.
The source-related cash flow becomes visible in new General Ledger Accounting (FI-GL (New)) as
soon as the clearing of a cash-related process is forwarded from SAP Public Sector Collection and
Disbursement (PSCD) to SAP Financials (FI).
SAP delivers the Cash Flow report template 4FCL-002 in transaction GRR3. Incoming and outgoing
payment amounts that contribute to this cash flow are structured by accounts or account assignments.
CFR is available for revenue and expense accounts as well as for particular account assignments,
such as fund or profit center.

Prerequisites for Cash Flow Reporting


The function is only available when FI-GL (New) and PSCD are used for ECC 6.05 or higher
The SAP R/3 Enterprise Extension Set for Public Services (EA-PS) and the business functions
PSM_FA_CASH and PSM_FA_CI_2 must be activated.
The Global Funds Management (PSM-FM) functions must be activated.
Document splitting must be activated in FI-GL (New). For more information, see the online
documentation. If document splitting is not activated, a separate migration project with
migration scenario 6 Subsequent Implementation of Document Splitting is necessary. For
more detailed information, see the SAP Service Marketplace (alias /glmig).

2. Architecture in a Nutshell
For cash flow to be reported, a new account assignment needs to be activated for source-related cash
flow (field RE_ACCOUNT in FI, field REACC in PSCD). This account assignment object must be
defined in document splitting as a document splitting characteristic with a zero-balance setting.

Incoming cash obtains a default value for RE_ACCOUNT, whereby this cash is used to clear an
invoice. As soon as this clearing is forwarded to FI, document splitting is used to generate clearing
items on a zero balance account for cash. With EhP5, SAP introduced a new zero balance account for
cash-related postings.

Reporting of the source-related cash flow is based on this new zero balance clearing account.

Cash Flow Reporting – PSCD with New General Ledger Accounting 3


3. Simple Invoice with Taxes
The customer (business partner in PSCD) receives an invoice of USD 1190 and makes the payment:
Postings:
Debit Business Partner USD 1190, credit Revenue USD 1000
credit VAT USD 190
FI posting record:
Debit Bank USD1190, credit Bank Clearing Account USD 1190
PSCD posting record:
Debit Bank Clearing A/c USD 1190, credit Business Partner (or Clarification A/c) USD 1190
Postings:
Clearing in PSCD
All postings forwarded to FI-GL (New)

Detailed Explanation
Step 1: Posting of an invoice in PSCD
Business Partner Revenues 1
$ 1000 (1)
(1) $ 1190
RE_ACCOUNT = Revenues1 Black: Balance sheet account

Blue: Profit and loss account

RE_ACCOUNT = VAT (19%)


VAT

$ 190 (1)

Technical information: When the invoice is forwarded from PSCD to FI, the receivable line item from
document (1) has only one value for RE_ACCOUNT and the tax base amount. With document
splitting in FI-GL (New), the receivable is separated into net amount and tax amount.
The line (from table DFKKSUM)
USD 1190, RE_ACCOUNT = Revenues 1
is split into
USD 1000, RE_ACCOUNT = Revenues 1
USD 190, RE_ACCOUNT = VAT

Cash Flow Reporting – PSCD with New General Ledger Accounting 4


Step 2: Payment
The customer wires the money from his bank to the company’s house bank.
In FI, the electronic bank statement is uploaded into the system.
Incoming cash receives a default value for the revenue and expense account (RE_ACCOUNT).
To enable cash to be traced, every cash-related posting receives a revenue account (RE_ACCOUNT).
When there is an incoming payment, it receives RE_ACCOUNT as the default cash account
assignment. The RE_ACCOUNT must always be customized as zero-balancing. At this point, the
purpose for which the cash will be used is still unclear.

Bank

$ 1190 (2) RE_ACCOUNT = Cash


As the purpose for which the cash will
be used is still unclear at this point, this
posting receives a default value for
RE_ACCOUNT.

Bank Clearing

$ 1190 (2) RE_ACCOUNT = Cash

The amount is moved from the bank clearing account to the business partner.
Business Partner

Document (3) is a posting on account.


$ 1190 (1)

$ 1190 (3) RE_ACCOUNT = Cash

Bank Clearing Clearing is the process that technically triggers the cash
flow.
$ 1190 (3) RE_ACCOUNT $ 1190 (2) RE_ACCOUNT = Cash
= Cash

As the RE_ACCOUNT is customized as zero-balancing, clearing items are created on the FI-GL
(New) zero-balance account.

Cash Flow Reporting – PSCD with New General Ledger Accounting 5


Step 3: Clearing and forwarding to FI
The clearing of the receivable is split into net amount and tax amount.

FI-CA Reconciliation Account

$ 1190, RE_ACCOUNT = Cash $ 1000, RE_ACCOUNT = Revenues 1


$ 190, RE_ACCOUNT = VAT

Zero-Balance Clearing A/c for Cash Postings

$ 1000, RE_ACCOUNT = $ 1190, RE_ACCOUNT = Cash


Revenues 1
$ 190, RE_ACCOUNT =
VAT

Cash flow reporting basically means analyzing the zero-balance clearing account for cash.
Here is an example involving several invoice and payment postings:

Zero-Balance Clearing A/c for Cash Postings


$ 1111, RE_ACCOUNT = 1 $ 6700, RE_ACCOUNT = Cash
$ 3000, RE_ACCOUNT = 2 $ 280, RE_ACCOUNT = Cash
$ 889, RE_ACCOUNT = 3 $ 20, RE_ACCOUNT = Input Tax
$ 700, RE_ACCOUNT = VAT
$ 1000, RE_ACCOUNT = VAT2

$ 300, RE_ACCOUNT = Cash

1,2,3 = Revenues 1,2,3

Cash Flow Reporting – PSCD with New General Ledger Accounting 6


4. Invoice with Different Revenue Accounts
Postings:
Debit Business Partner USD 476, credit Revenues 1 USD 400
Debit Business Partner USD 714, credit Revenues 2 USD 600
credit VAT USD 190
FI posting record:
Debit Bank USD 1190, credit Bank Clearing Account USD 1190
PSCD posting record:
Debit Bank Clearing Account USD 1190, credit Business Partner USD 1190
Postings:
Clearing in PSCD
All postings forwarded to FI-GL (New)

Step 1: Posting of an invoice in PSCD


Business Partner Revenues 1 Revenues 2

$ 400, RE_ACCOUNT $ 600, RE_ACCOUNT


$ 476, RE_ACCOUNT = Revenues 1
= Revenues 1 = Revenues 2
$ 714, RE_ACCOUNT = Revenues 2

RE_ACCOUNT = VAT (19%)


VAT

$ 190

RE_ACCOUNTS on the business partner items is set to Revenues 1 and Revenues 2.


Steps 2 and 3: Same as in the example used in “Simple Invoice with Taxes” (section 3), except that
there is an additional clearing line on the zero-balance clearing account for cash postings because
there are two business partner lines instead of one.

Cash Flow Reporting – PSCD with New General Ledger Accounting 7


5. Invoices with Different Revenue Accounts and Different
Funds
Postings:
Debit Business Partner USD 476, credit Revenues 1 USD 100 (fund A)
credit Revenues 1 USD 300 (fund B)
Debit Business Partner USD 714, credit Revenues 2 USD 400 (fund B)
credit Revenues 2 USD 200 (fund C)
credit VAT USD 190
FI posting record:
Debit Bank USD 1190, credit Bank Clearing Account USD 1190
PSCD posting record:
Debit Bank Clearing Account USD 1190, credit Business Partner USD 1190
Postings:
Clearing in PSCD
All postings forwarded to FI-GL (New)

Step 1: Posting of an invoice in PSCD


Business Partner Revenues 1 Revenues 2

$ 119 $ 100, fund A $ 400, fund B


$ 357 $ 300, fund B $ 200, fund C

$ 476
$ 238

RE_ACCOUNT = VAT (19%)


VAT

$ 190 (1)

RE_ACCOUNTS on the business partner lines is set to Revenues 1 and Revenues 2.


Step 2: Same as in the example used in “Simple Invoice with Taxes” (section 3).

Cash Flow Reporting – PSCD with New General Ledger Accounting 8


Step 3: Clearing and forwarding to FI
The clearing of the receivable is split into net amount and tax amount.
FI-CA Reconciliation Account

$ 1190, RE_ACCOUNT = CASH $ 100, RE_ACCOUNT = Revenues 1, fund A


$ 300, RE_ACCOUNT = Revenues 1, fund B
$ 400, RE_ACCOUNT = Revenues 2, fund B
$ 200, RE_ACCOUNT = Revenues 2, fund C
$ 190, RE_ACCOUNT = VAT

Example A: Fund must be defined as a zero-balancing characteristic.

Zero-Balance Clearing A/c for Cash Postings

$ 100, RE_ACCOUNT = $ 1190, RE_ACCOUNT = CASH


Revenues 1, fund A
$ 300, RE_ACCOUNT =
Revenues 1, fund B
$ 400, RE_ACCOUNT =
Revenues 2, fund B
$ 200, RE_ACCOUNT =
Revenues 2, fund C
$ 190, RE_ACCOUNT = VAT

Example B: Source-based cash flow reporting does not work with regard to a fund if the
fund is not defined as a balancing characteristic. This is demonstrated in the table below.

Zero-Balance Clearing A/c for Cash Postings

$ 400, RE_ACCOUNT =
$ 1190, RE_ACCOUNT = CASH
Revenues 1
$ 600, RE_ACCOUNT =
Revenues 2
$ 190, RE_ACCOUNT = VAT

Cash Flow Reporting – PSCD with New General Ledger Accounting 9


6. Report Template for Cash Flow Reporting
The report for CFR represents a template that customers can use or modify.
The template contains the SAP standard chart of accounts INT, which can be adapted as required.
The tool used is the SAP Report Painter/Writer.
To portray the cash flow and the cash-based accounting postings, the report for CFR must be
retrieved using transaction PSFCL (PSM Cash Reporting).
Accounts of the chart of accounts INT are defined for each position of the cash flow report. Selection
criteria for the report are as follows:
Ledger
Cash account number
Expense/revenue account in cash ledger
Fund
For each of these selection groups, you can choose either the set name or the respective value before
running the report. You can differentiate the report using account assignment objects. If you select the
account assignment object fund, for example, you can differentiate cash flow reporting further for each
fund.
You can call transaction GRR3 to display how the report painter structure will look. It compares
payments from the present fiscal year against those from the previous fiscal year for the fund,
depending on which structure is set up.

Cash Flow Reporting – PSCD with New General Ledger Accounting 10


Technical Details
Name of report: 4FCL-002 (Cash Flow); ZFCL-002 (Cash Ledger).
The report group is 4FCL.
Transaction GRR1 (Report Painter: Create Formula): You can create a new report or copy an existing
one.
Transaction GRR2 (Report Painter: Display Formula): You can change the structure of the report.
Transaction GRR3 (Report Painter: Change Formula): You can display the structure of the report.

Required system component: EA-PS 605.


If the report is not available in a client, you can copy it from client 000 of the same system by using
transaction GR55 (Execute Report Group) for that report. To do this, choose Utilities Transport
Copy from Client and enter the following data:
Source client: 000
Report group: 4FCL
Copy with dependent objects: X
The tool used is the Report Painter. Consequently, the report is generated using the Report Writer
functions.
You can use the Report Painter to display the (final) structure of the report while defining the report.
The Report Writer uses sets to portray the line and column structure, thereby enabling complex
reporting.
A set is a flexible structure for organizing hierarchies and quantities. Sets group all values of the
selection criteria into a hierarchy. The values in the sets refer to the dimension of the relevant data
table.
You need to enter the following single-dimension sets in the report:
4FC-CASHACCOUNTS_CF Used for the account number in a cash flow report (cash and clearing
accounts need to be entered table: PSGLFLEXT, field name:
RACCT)
Cash Flow Reporting – PSCD with New General Ledger Accounting 11
4FC-CASHACCOUNTS_CBR Used for the account number in a cash-basis report (cash accounts
need to be entered; cash-basis reporting accounts table:
PSGLFLEXT, field name: RACCT)
4FC-STRUCTURE Used for revenue/expense accounts in cash flow (cash flow
management table: PSGLFLEXT, field name: RE_ACCOUNT)
4FC-CASH-BASIS-ACC Used for revenue/expense accounts in cash-basis reporting
(revenues and outgoing payments table: PSGLFLEXT, field name:
RE_ACCOUNT)
Single-dimension sets contain basic sets and other single-dimension sets that use the same
dimension (table field).
Basic sets contain specific values or value ranges (such as for accounts).
With transaction GS01, you can create new sets with values, totals table information, and field name
information.
With transaction GS02, you can change existing sets. In this way, you can enter the account values of
another chart of accounts.
With transaction GS03, you can display existing sets.

Cash Flow Reporting – PSCD with New General Ledger Accounting 12


7. Technical Information
If cash flow reporting is activated, the new account assignment object Cash Ledger Expense or
Revenue Account (RE_ACCOUNT) needs to be implemented and in use in new General Ledger
Accounting. Reporting for cash transactions is based on the RE_ACCOUNT field in totals table
PSGLFLEXT.

Here are some more technical details:

It is possible to integrate other components such as Funds Management (PSM-FM).


All the account assignment objects in use need to be zero-balanced.
There is no online document splitting in PSCD.
PCSD sets a new indicator at the header level (DFKKKO-XCSHA) to mark a document as
cash-relevant. REACC (RE_ACCOUNT) is set in exit 0066.
If FM is active and the fund is set as zero-balanced in FI-GL (New), creation of clearing items
is disabled in exit 0032. This means that PSCD documents are no longer balanced with
respect to the fund. Zero-balancing only occurs in FI-GL (New).
The document type used for forwarding postings to FI must be customized as an unspecified
posting (0000).
The constant 0PACC (Payment on Account) is mandatory for this integration.
Postings on the cash-relevant zero-balance account receive the item category 01001 (Zero-
Balance Posting)
Every account must be assigned to an item category. The item category characterizes the
items of an accounting document, derived from an account type, such as cash accounts,
balance sheet accounts, and revenue accounts. Cash accounts (bank accounts and bank
clearing accounts) must be assigned to category 04000. Balance sheet accounts must be
assigned to 01000 and revenue accounts to 30000.
Optional BAdI: Derive Standard G/L Account: Public Sector Management Fund Accounting
General Ledger Accounting (New) Cash-Basis Accounting and Cash Flow Reporting
Cash Flow Reporting:

Cash Flow Reporting – PSCD with New General Ledger Accounting 13


8. Customizing
8.1 Customizing in New General Ledger Accounting
There must be at least one ledger with totals table PSGLFLEXT (RE_ACCOUNT as the standard field
of this table) and scenario PSM_CL assigned to it:
IMG path: Financial Accounting (New) Financial Accounting Global Settings (New)
Ledgers Ledger Assign Scenarios and Customer Fields to Ledgers.

A zero-balance account for cash postings must be defined:


IMG path: Financial Accounting (New) General Ledger Accounting (New) Business
Transactions Document Splitting Define Zero – Balance Clearing Account

You need to define RE_ACCOUNT as zero-balancing:


Set the indicator for field B_BALANCE in the following IMG path: Financial Accounting
(New) General Ledger Accounting (New) Business Transactions Document Splitting
Define Document Splitting Characteristics for General Ledger Accounting

Extended Document Splitting


IMG path: Financial Accounting (New) General Ledger Accounting (New) Business
Transactions Document Splitting Extended Document Splitting …
… Define Document Splitting Rule
From the document type used for forwarding postings, the system derives a business transaction and
variant.
For the relevant splitting rule, the correct account key must be assigned to that rule. It must be an
account key with an account for cash postings as well as non-cash postings.
If there is no appropriate rule, you need to create a variant under Define Business Transaction
Variants.

8.2 Customizing in Public Sector Management


The fund with which you want to perform reporting must be active:
IMG path: Public Sector Management General Settings for Public Sector Management
Basic Settings: Account Assignment Elements Activate Account Assignment Elements
To activate Cash Flow Reporting for Public Sector Management, you need to set the appropriate
indicator in Customizing:
IMG path: Public Sector Management Fund Accounting General Ledger Accounting
(New) Cash-Basis Accounting and Cash Flow Reporting Cash Flow Reporting
Activate Cash Flow Reporting
You have the option of defining the determination of RE_ACCOUNT for expense and revenue
postings:
IMG path: Public Sector Management Fund Accounting General Ledger Accounting
(New) Cash-Basis Accounting and Cash Flow Reporting Cash Flow Reporting
Assign Standard G/L Account
Alternative IMG path: Financial Accounting (New) Contract Accounts Receivable and
Payable Closing Operations Cash Flow Analysis Assign Standard G/L Account

Do not make any settings here (setting up the derivation of RE_ACCOUNT for tax lines for public
sector):

Cash Flow Reporting – PSCD with New General Ledger Accounting 14


IMG path: Public Sector Management Fund Accounting General Ledger Accounting
(New) Cash-Basis Accounting and Cash Flow Reporting Cash Flow Reporting
Activate Tax Accounts Transfer

8.3. Customizing in PSCD


In Customizing for Public Sector Collection & Disbursement, you define a default value for
RE_ACCOUNT. (Note that this not possible if there is not already another account assignment added
to 0PACC.) You do this under the following path:
IMG path: Public Sector Management Fund Accounting General Ledger Accounting
(New) Cash-Basis Accounting and Cash Flow Reporting Cash Flow Reporting Edit
Constant for Nonassigned Processes
You provide a default RE_ACCOUNT for tax items using the view V_FAGL_CASH_TAX (transaction
SM30) for the relevant company code ( input and output tax accounts).
Cash flow (reporting) needs to be activated for your company code (you do this by setting the indicator
in the XCFAN field):
IMG path: Financial Accounting (New) Contract Accounts Receivable and Payable
Organizational Units Set Up Company Codes for Contract Accounts Receivable and
Payable
The derivation of RE_ACCOUNT for tax lines must be defined. For this, you combine the tax types
Input Tax and Output Tax with the company code and the relevant input and output tax G/L account
(this is the G/L account in which expense-related or revenue-related cash transactions are updated in
the cash ledger):
IMG path: Financial Accounting (New) Contract Accounts Receivable and Payable
Closing Operations Cash Flow Analysis Specify Tax Accounts

Cash Flow Reporting – PSCD with New General Ledger Accounting 15


9. Further Notes
In FI-GL (New), the document type specifies the business process. To obtain RE_ACCOUNT as the
default setting for incoming cash by means of electronic bank statement, it is essential that such
documents are posted with a document type that is defined for incoming cash. To find the correct
document type, you need to perform the following steps:
First, check out which splitting method is active:
IMG path: Financial Accounting (New) General Ledger Accounting (New) Business
Transactions Document Splitting Activate Document Splitting
The variant that is used for bank account statements can be found under the following IMG path:
Financial Accounting (New) General Ledger Accounting (New) Business Transactions
Document Splitting Extended Document Splitting Define Document Splitting Rule
A corresponding document type is assigned to business transaction 0400 (a business transaction is an
event leading to value changes and thereby to data being updated in Accounting) and to the variant
from the previous step:
IMG path: Financial Accounting (New) General Ledger Accounting (New) Business
Transactions Document Splitting Classify Document Types for Document Splitting. If
there is no document type, you need to create one. This document type subsequently has to
be used for electronic bank statements.

Cash Flow Reporting – PSCD with New General Ledger Accounting 16


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Cash Flow Reporting – PSCD with New General Ledger Accounting 17