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mySAP ERP
ERP Central Component (ECC) 6.0 Version
New General Ledger Accounting – Training Purpose
7 Quiz
8 Hands on training
9 New GL Migration - an overview
10 Changes in ECC 6.0 version from earlier version
11 Report Painter - an overview
1. Overview on New GL Accounting
New General Ledger Accounting - Foreword
SAP set out to meet these requirements, and New General Ledger Accounting in
mySAP ERP is the result incorporating all of the above points.
New General Ledger Accounting - Advantages
Management
Reporting
Segment
Reporting Extensibility
Parallel
Compliance Accounting
Total Cost of
Ownership Reduction
New General Ledger Accounting – G/L in SAP R/3 Enterprise
and mySAP ERP
A complete architecture change took place with the introduction of mySAP ERP edition in
2004. R/3 Enterprise was replaced with the introduction of ERP Central Component (SAP
ECC). The SAP Business Warehouse, SAP Strategic Enterprise Management and
Internet Transaction Server were also merged into SAP ECC, allowing users to run them
under one instance. Architectural changes were also made to support an enterprise
services architecture to transition customers to a services-oriented architecture.
mySAP ERP – Architecture
mySAP ERP Architecture – ECC 6.0 version
mySAP ERP – Next Generation ERP Solution
mySAP ERP Architecture - Netweaver technology
- Netweaver is SAP’s integrated technology platform and is the technical foundation for
all SAP applications. SAP NetWeaver’s release is considered as a strategic move by
SAP for driving enterprises to run their business on a single, integrated platform that
includes both application and technology.
- Netweaver is essentially the integrated stack of SAP technology products. The SAP
web application server is the run time environment for the SAP applications including
the mySAP Business Suite solutions (ERP, SRM, SCM, CRM and PLM)
- It is widely held that this approach is driven by Industry’s need to lower IT costs
through an enterprise architecture that is at once
a) More Flexible,
b) Better integrated with applications
c) Built on open standards to ensure future interoperability and broad integration
mySAP ERP Architecture - mySAP Business Suite
mySAP ERP ECC 6.0 – Technical Overview – Fast
Facts
SAP R/3 Enterprise 4.7:
151,600 Tables & 75,000 Transaction codes (approx)
• FAGLFLEXA & FAGLFLEXP: General ledger oriented or ledger specific line items
for both actual and plan items. It contains additional information used in the entry
view in BSEG table.
***Plus, lots of BAPI’s, BADI’s and User Exits are added in ECC 6.0 version.
2. New GL Activation Concept
New GL Activation concept
Activation Details
Notes:
a) The new general ledger is activated automatically in initial installations.
b) If existing customers want to use the new general ledger, they have to activate
it using a Customizing transaction or through FAGL_ACTIVATION.
- The paths for the new general ledger accounting are in addition to the existing
Customizing paths.
- The conventional Financial Accounting paths will initially remain available in their
present form.
New GL Accounting – Activate/Deactivate Old IMG
• Overview:
This section is applicable for clients who migrate from classic GL to New GL. By
Default, after activation of the new General ledger, the reports only read the
tables for the new general ledger accounting – the “Read from Classic general
ledger” flag is not set.
In order to read the tables for classic general ledger accounting also (=> table
GLT0), select the checkbox “Read Classic General ledger (GLT0)”. Path and
screenshot mentioned in the coming slides.
• SAP Recommendation:
Any update of the Classic General Ledger tables should be deactivated after
running and verifying the first end-of-period closing, at the latest. If we update
the tables of both the conventional and the new general ledger, then too many
unneeded data records will be generated.
New GL Activation – Update / Read from Classic General ledger
Activation details
FI Module CO Module
Earlier Version
FI Module CO Module
New Version
The real time integration from financial accounting (FI) to controlling (CO) has been available
so far, but the opposite direction from CO to FI was not available in real time in earlier versions
and it requires reconciliation ledger postings to be run through transaction code KALC during
month end.
This month end procedure can be eliminated once we activate real time integration of CO with FI.
Real Time Integration of CO with FI – Activation Path
Path: Customization -> Financial accounting (New) -> Ledgers -> Real time
integration of Controlling with Financial Accounting
Variants for Real Time Integration CO->FI
Variants for Real Time Integration CO->FI
It consists of:
a) The criteria for real-time integration mainly, cross-company code, cross-business area,
cross-functional area, cross-profit center and cross-segment etc.,
b) The activation date for the real time integration and assignment to Leading ledger 0L.
c) Setting up account determination for real time integration.
If necessary, the CO-FI real-time integration can be logged with a trace. If trace is active
during a CO posting, we can analyze the real-time integration data again at any time –
including the following data:
a) The document number of the original CO document
b) Whether it was a transfer or a test run.
c) The document number of the follow-up document in FI if a transfer to FI took place.
d) The reason for transfer, but also the reason for a failed transfer.
d) The posting mode: online posting or subsequent transfer (subsequent posting / follow-up).
e) Posting date, posting time, and user.
f) Line item data for the documents: - All posted to objects and partner objects.
Note:
We can activate the trace in the real-time integration variant, it is then active for all users at all
times. We cannot deactivate it subsequently. As per SAP, that this may result in a significant –
potentially undesired – number of log entries.
Assignment of Real time Integration variant to
Company code
Trace log activation - T.code FAGLCOFITRACEADMIN
Note: If the trace is not activated in the real-time integration variant as above,
it can still be activated and deactivated user-specifically at any time using this
transaction code.
CO-FI Real Time integration - Example
Manual reposting of costs from one cost center to another cost center
Accounting -Controlling -Cost Center Accounting -Actual Postings -Manual Reposting of Costs -KB11N - Enter
Account Determination for Real Time Integration
Two options are available for Account determination, namely:
Both the steps are mainly used to trace and analyze postings in financial accounting by a
Designated value (Example: assigned GL account through account determination)
This step is used to define the account determination for the real time integration of controlling
(CO) with financial accounting (FI) based on the below combinations:
• GL Account for reconciliation postings (Example: GL account 6900000005)
• GL Account for reconciliation postings along with CO Business transaction.
(Example: Business Transaction: RKU1 (repost costs) with GL account 6900000005)
• GL Account for reconciliation postings along with CO Business transaction and CO Object
class
(Example: Business Transaction: RKU1 (repost costs), Object class: OCOST (Overheads)
with GL account 6900000005)
Similar to FI substitution through OBBH transaction code; during real time integration of CO
with FI, this method replaces the original value in FI with the substituted value during
accounting document creation.
Account Determination without Substitution
Path: Customization -> Financial accounting (New) -> Financial accounting global
settings (New) -> Ledgers -> Real time Integration of Controlling with Financial
Accounting -> Account determination for real time integration -> Define account
determination for real time integration.
Account Determination without Substitution
Account determination without Substitution - Example
Example: Cost center reposting from Cost center N0011003 (Administration cost center)
to N0011002 (Services cost center) through cost element 6003002001 for INR 15,000. As
per the account determination, accounting document will be created using 6900000005
GL account and not through 6003002001 GL account.
Account determination with Substitution
Substitution rule - Example
Example: As per this substitution step, whenever there is any transfer posting in CO
using cost element 6003002002 which initiates real time integration with FI, during
accounting document creation, it will be replaced with the GL account 6900000004.
Account determination with substitution - Example
Example: Cost center reposting from Cost center N0011003 (Administration cost center)
to N0011002 (Services cost center) through cost element 6003002002 for INR 17,000. As
per the substitution method, accounting document will be created using 6900000004 GL
account.
4. Document Splitting Concept
New General Ledger – Document splitting
Overview
Earlier Version
New Version
New General Ledger – Document splitting
Overview
Overview:
When new general ledger accounting is active, a financial accounting document always
has two views, namely
- Entry view: View of how a document also appears in the sub ledger views /
sub ledgers (AP / AR / AA )
- General ledger view: View of how a document appears (only) in the general
ledger.
Document splitting – Example (1) – Active splitting
This entry shows how expenses account’s cost center and its relative profit center is
automatically derived into the vendor account through online active splitting
functionality
Document splitting – Example (2) – Passive splitting
This is the payment entry for the previous vendor invoice. Even though, no profit
center provided to the Bank or vendor account during payments, but it derives the
profit center from the vendor invoice and will be updated in the GL view.
Document splitting – Example (3) – Zero balance clearing
This entry shows how the accounting document will be splitted in GL view when there is a
different CO object (cost center) in debit and credit entry. Zero balance clearing account
(which will be provided in the customization) will be debited and credited with the same
amount, mainly to zero-wise each of the profit center’s balance and also to have a
complete accounting entry for each profit centers.
Major Steps involved in Document Splitting – Overview
Document splitting – Customization details
1) GL Account classification based on standard Item categories
3) Define Zero balance clearing account – mainly to provide entity wise balance for
each document
• Purpose:
Each GL account will have its unique importance, based on its statement type
whether its P&L or Balance sheet, and based on reconciliation account types like A,
D, K, S etc., In order to have the same importance during document splitting, SAP
lists whether this particular GL account belongs to Asset or Customer or Vendor or
Special GL transactions or Expense or Revenue or the normal Balance sheet item
based on Item categories.
Depending upon this item category assignment to the GL account, document will be
splitted based on account assignments like cost center or profit center etc. during
transaction processing. This configuration is global in nature and has to be carried out
in coordination with Chart of accounts design for implementation. It will not be
possible to change item category assigned to an account after postings to an account
(Refer SAP OSS note 891144 – Risk of subsequent changes). This configuration
should be included as a post-processing step whenever any new account is created
in COA post implementation.
GL Account Classification – standard Item categories
2000 Customer
3000 Vendor
6000 Material
7000 Asset
20000 Expense
30000 Revenue
2) Classify document types for document splitting
Overview:
Each document type will have its unique importance based on vendor invoice,
payments, customer invoice, GL account direct journal entry, asset related
document types etc. Similar to that, SAP provides the business transactions
and variant in document splitting, which mainly classifies whether splitting
needs to be done in line with vendor invoice, payments, customer invoice,
balance sheet postings etc.,
• The triggered line items in the document are posted to the zero
balance clearing account defined for each account key in customizing
(transaction code: GSP_KD1).
Overview:
This step mainly shows about three main document splitting fields namely,
Business Area, Profit center and Segment and its relative selection for Zero
balancing and Mandatory field during transaction processing.
To ensure balance of the involved entities like profit center, segment is always
‘0’ for every posting, ensuring ‘entity balancing’.
Example: Passive split for Cost center – Foreign vendor invoice with payment
Vendor Invoice: Debit Expense account with cost center and credit Vendor account.
Payment entry: During payment entry, if there is any expense account like “loss on foreign
exchange”, the same cost center updated in expense account during invoice entry will be
updated in Loss on foreign exchange GL account.
Document Splitting Characteristics for Controlling –
Example
Foreign vendor invoice and subsequent payment
Document Splitting Characteristics for Controlling –
Example Contd.
Example: Transfer of amount from one vendor account to another vendor account.
Even though no account assignments made during vendor transfer, it would take
the default account assignments from the “constants” in customization
8) Document splitting - Activation
Overview:
Default Splitting method provided by SAP – 0000000012. It can copied and make necessary
changes if required.
Inheritance:
It means when we create a customer invoice with a revenue line item, for example, the entities
(such as business area or profit center or segment) are projected (inherited) to the customer
and tax lines in the general ledger view. Same is the case for Passive split as well.
The default account assignment can be used to replace all account assignments that could not
be derived from the posting with a constant “value”.
Document splitting activation with / without constants
Document splitting activation with / without constants
Click Deactivation per company code and ensure “Inactive status checkbox has
not been selected
9) Extended Document splitting method
• Overview: It includes assignment and activation of splitting method, Splitting rule,
Business Transaction and variant, Item category and base item category.
• Customization path: Customization -> Financial accounting (New) -> General Ledger
accounting (New) -> Business Transactions -> Document Splitting -> Extended Document
Splitting
• Splitting method: It defines how the document splitting is performed based on the splitting
rule assigned to the splitting method. Standard splitting method is 0000000012. If
necessary, copy the standard splitting method and create a new splitting method and make
necessary modifications in the copied splitting rule depending upon the business
requirement.
• Item categories: It characterizes the items of an accounting document. It is in line with the
GL account’s account type like vendor, customer, asset, GL account etc.
Document splitting method – Standard Splitting Rule
Document splitting – Standard Business transactions
Document splitting Methodology
Document splitting process working methodology with an example:
• Base item categories are assigned to Item categories
• Item categories are assigned to Business transaction variant.
• Business transaction variant is assigned to Business transactions
• Both business transaction and variant are assigned to splitting method.
Document splitting – Error handling situation -
Example
• We cannot temporarily deactivate required entry fields or subsequently activate them in the
document splitting (like Profit center, Business area and segments). Example deactivating zero
balance clearing check or mandatory flag check, if it is already activated.
Example: The gross invoice (vendor, GL account, tax) was posted beforehand without required
entry field control of a characteristic in the document splitting. At the time of posting, the GL
account was not assigned with the characteristics that is now declared as a required entry field.
The required account assignment of the vendor line item, which is referenced in the subsequent
process (for example, payments, clearing or reversals) is missing. The subsequent process
cannot be posted as a result of the error message.
• A subsequent change of the classification for the document types may lead to inconsistent in
account assignments.
• Changing the zero balance clearing accounts or the account key may lead to inconsistencies
when we carry out a reversal for the document. Since the account determination is processed for
the clearing accounts when we make reversal postings, an account that deviates from the original
document is posted to during the reversal.
Document Splitting - Conclusion
SAP delivered configurations for document splitting rules in standard document splitting
methods can serve only as a guide and can work only for standard business processes.
In any SAP implementation, there may be certain scenarios or posting rules which is
customer specific or non-standard. In such cases, it may necessitate creation of
Custom document splitting methods and associated rules and doing necessary
modifications only in the Own-defined splitting method. SAP standard configurations
should not be changed.
Please refer the following SAP note numbers in order to have a complete
knowledge in Document splitting functionality
With New General Ledger in place, Ledger solution can be the most effective
solution approach to address parallel accounting requirements.
Parallel Valuation – Ledger concept
New General Ledger accounting uses the ledgers known from the application component FI-SL to
save totals values. It consists of two ledgers, namely:
- Leading Ledger
- Non Leading Ledger
Leading Ledger:
For each client, there is a leading ledger to which all company codes are assigned. This ledger should
contain the group valuation view. Leading ledger is based on the same accounting principle as that of
the consolidated financial statement. It is integrated with all subsidiary ledgers and is updated in all
company codes. It automatically receives the settings that apply to the company code like the local
currency (and also additional currencies) that are assigned to the company code, uses the same fiscal
year variant and posting period variant that are assigned to the company code.
In short, non leading ledgers are parallel ledgers to the leading ledger. We can use these different
ledgers, for example, to model different accounting rules for parallel valuation
Example: Leading Ledger – Local GAAP requirement and Non leading ledger – US GAAP or IAS or
UK GAAP.
Parallel valuation – Ledger concept
Customization steps
Overview: SAP provides the Leading ledger “0L” by default with the standard system
and assigned to the summary table FAGLFLEXT by default.
Similar to leading ledger, non leading ledgers need to be created in this step.
Path: Customization -> Financial accounting (new) -> Financial accounting basic settings
(new) -> Ledgers -> Define Leading ledger.
2) Define currencies of Leading ledger
Overview: It takes the first currency as the company code currency by default. If there is
any requirement for additional currencies for leading ledgers, it can be created in this
path.
Path: Customization -> Financial accounting (new) -> Financial accounting basic settings
(new) -> Ledgers -> Define currencies of leading ledger
3) Define and activate Non leading ledgers
Overview: In this step, similar to leading ledger, company code currency is assigned by
default to non leading ledger. Additional currencies can be created; different fiscal year
variant and posting period variant can also be assigned in this step
Path: Customization -> Financial accounting (new) -> Financial accounting basic settings
(new) -> Ledgers -> Define and activate non-leading ledgers
4) Assign scenarios to ledgers
Scenario definition:
• A scenario defines which fields are updated in the ledgers (in the general ledger view) during
posting. The fields that are updated by the scenarios can be used to model certain business
circumstances – such as segmental reporting.
• Depending on this scenario assignment in leading and non-leading ledgers and based on the
document splitting concept, the above fields will be updated in the general ledger view during
document posting and also updated in the general ledger tables for reporting purposes.
• Note 2: A leading and non leading ledger can be assigned one or more scenarios, or even all six
at once.
Path: Customization -> Financial accounting (new) -> Financial accounting basic settings (new) ->
Ledgers -> Assign scenarios and customer fields to ledgers.
Assign Scenarios to Leading and Non leading ledgers
5) Define Ledger group
Ledger group definition: It defines the representative ledger in a group. It’s a ledger
within a ledger group that is used to determine and check the posting period during
postings i.e. whether posting period is determined and whether the posting period is open
etc. In case of non-leading ledgers, multiple ledgers can be assigned to a single ledger
group, but only one ledger can be assigned as a representative ledger for that ledger
group.
Path: Customization -> Financial Accounting (New) -> Financial accounting basic
settings (new) -> Ledgers -> Define ledger group.
Parallel Ledger – For primary processes
Primary Processes
Invoices, Payments, …
Creation of one document
for all parallel ledgers
Accounting Interface
Ledger 0L Ledger N1
Parallel Ledger – For Secondary processes
Secondary Processes, e.g. L.GAAP Secondary Processes, US GAAP
Currency Valuation, Currency Valuation,
Regrouping etc., Regrouping etc.,
Ledger 0L Ledger N1
Parallel valuation using Parallel Ledgers - Examples
• Provision entries
• Valuation of Stock
Parallel Ledgers – Postings to all Ledgers individually
through FB01L / FB50L transaction code
In new GL, it is possible to post accruals / journal vouchers specific to a particular ledger.
SAP has created new easy access transactions which allow users to key in the ledger
group at the time of posting. If ledger group is not specified at the time of transaction
processing, it will be posted to all the defined ledgers. Example: Incoming invoice,
Outgoing invoice, Payments etc.
Parallel Ledgers – Postings to all Ledgers through FB01L /
FB50L
Open item management cannot be posted per individual ledger.
Example: Incoming Bank account which is managed on open item basis cannot be
posted only to non-leading ledger N1.
Ledger wise Provision / Accruals
Purpose:
To show how fixed asset transactions like depreciation, retirements etc. are
valuated separately in different ledgers using the same GL accounts.
Customization steps:
• Assign book depreciation area to leading ledger group
• Assign parallel depreciation area to non leading ledger group
• Create delta depreciation area (to post the difference in amount that arises
between book and parallel depreciation area).
Path:
Customization -> Financial accounting (New) -> Asset accounting -> Valuation ->
Depreciation areas -> Set up areas for parallel valuation.
Valuation of Fixed Assets - Example
Example for real and derived depreciation areas:
Example to illustrate parallel accounting process using leading and non leading ledgers:
Purpose of creating Delta Depreciation area: For an example, during asset retirement,
the same accounting entry will be posted both in book depreciation as well as in parallel
depreciation area. Delta depreciation area is required mainly to adjust the gain / loss on
retirement in line with the original cost and accumulated depreciation posted in parallel
depreciation area.
4) Overview of settings
5) Complete – to update the procedure in database
Example: Acquisition and Depreciation
Example 1: Acquisition and Depreciation: Purchase of Fixed asset for INR 20,000.
Since it doesn’t have any specific ledger group assignment during document processing,
it would be posted to both leading and non-leading ledger.
- In 01 book depreciation we will have 20,000 INR as cost and 2,000 INR as accumulated
depreciation for the entire year from 01.04.08 to 31.03.09
- In 60 US GAAP (parallel valuation), we will have 20,000 INR as cost and 4,000 INR as
accumulated depreciation for the entire year from 01.04.08 to 31.03.09
Asset Explorer view – Book depreciation and parallel
depreciation area
Example: Retirement of an asset
Gain and Loss Calculation on retirement - In 01 Book
Depreciation area
Cost – INR 20,000
Accumulated depreciation for the entire year – INR 2,000
Retirement revenue – INR 17,000
Net Loss – INR 1,000
Gain and Loss Calculation on retirement - In 60 Parallel
Depreciation area
Cost – INR 20,000
Accumulated depreciation for the entire year – INR 4,000
Retirement revenue – INR 17,000
Net Gain – INR 1,000 (workings in the coming slides)
This will be posted in non leading ledger through delta depreciation area 61 (US GAAP
Adjustment). The below entry should read in line with the original accumulated depreciation
and retirement posting.
Net Gain calculation in Parallel depreciation area (60) through
derived / delta depreciation area (61):
3) Accounting entry through delta depreciation area (61) – posted for parallel
depreciation area (60)
Debit Accumulated Depreciation 2,000
(Mainly to equalize the accumulated depreciation to INR 4,000 in line with Point no.1 & 2
entries)
Credit Loss from asset sale 1,000
(As there is only a gain, this entry is mainly to nullify the loss from asset sale in point no.2
entry)
Credit Gain from asset sale 1,000
Asset Explorer – Parallel Depreciation Area (60)
6. Segment Reporting & New GL
Assessment (Allocations)
Segment reporting - Overview
Overview:
The segment field is one of the standard account assignment objects available in SAP to run
analysis for “objects” below company code level. Segments can be used to meet international
accounting rules (namely IAS / IFRS / US GAAP).
It simplifies the reporting options in the new general ledger and eliminates the requirement of
having a separate PCA / special purpose ledger. This has also helped in reducing many
complex month end transactions like balance sheet re-adjustment, transfer of payables /
receivables in PCA etc. As per International Financial Reporting Standards (IFRS) reporting
Financial information by line of business and by geographical area, which is known as segment
reporting compliance can be met in SAP through Segment functionality.
Segment Derivation:
• Define the scenarios: The scenario segmentation has to be defined for the leading ledger
(and possibly for other non-leading ledgers).
• Postings are automatically made to the segment when the profit center is posted to.
• If the profit center does not have a segment, there is no segment account assignment
either. Once segment is assigned to a profit center, the segment field will turn into
“display mode”.
Deriving a segment through Profit center – Example
Segment Reporting
a) Through Financial statement version (transaction code S_PL0_86000028).
Example: Display of GL account balances for SEGMENT 1.
Segment Reporting
b) Display segment wise line item balances (transaction code FAGLL03). Click dynamic
selection and select the respective segments in ranges. Also customized reports can be
created through report painter / writer.
Allocations in FI
Purpose:
Reason:
Because the new GL includes model profit center accounting, allocations can be
carried out for example to distribute “overhead costs” (Cafeteria expenses,
electricity, water etc.,) from one profit center (such as the dummy PC) to another at
the end of the period”
Front end Navigation path
Assessment Cycle – Example – FAGLGA11
Note: Unlike CO, secondary cost element is not required and direct GL account can
be given which will serve as an assessment account.
Allocation cycle – Example
Allocation cycle run – FAGLGA15