Table of Contents Index Symbols 2001 (entity), 306 2009 (entity), 119, 120 3001 (entity), 112 3002 (entity), 112 3007 (entity), 119 3008 (asset classes), 110 A ABAP/4 (Advanced Business Application Programming/4), 408 ABAP/4 Development Workbench, 408 ABAP/4 Native SQL, 408 ABAP/4 Open SQL, 408 ABAP/4 Query, 408 ABAP/4 Repository, 408 ABAP/4 Repository Information System, 408 ABC (Activity-Based Costing), 408 ABC Analysis, 408 Absorption Costing, 10 accessing, business partner information, 380 account allocation (asset transactions), 134 Account Assignment, 408 account assignment models (Accounts Payable), 97 account-based analysis (Profitability Analysis module), 313 account classes chart of accounts, 21 internal controlling, 22 account processing (Accounts Receivable), 80 account statements (automatic correspondence), 85 accounting, 2 Asset Accounting, 255 assets, 108 depreciation, 117 commitments, 11

computer-assisted, 3 cost (activities), 246-247 cost elements, 196-197 classifying, 197-198 imputed costs, 200-201 parameters, 198 posting, 199 price variances, 201 primary, 197 reconciliation ledger, 201 reporting, 199 secondary, 198 cost of sales, 262 accounting, 413 intercompany, 31 expenses and revenues, 31 purchases, 32 internal order accounting, 253-255 open items, 362 periods, 421 product cost accounting, 232 prospects of revenue, 11 accounts clearing, 334 clearing automatically, 336 Consolidation preparing, 153 reconciling, 175 external, 4 managing Treasury module, 334 results analysis, 424 vendors branch, 95 head office, 95 one-time, 94 payments, 95 Accounts Payable, 64, 90 account assignment models, 97 cash discounts, 101 check management, 104 checks, 97 clearing sales, 104

control totals, 97 credit memos, 100 data media, 104 debit memos, 100 down payments, 100 functions, 91 GAAP, 91 intercompany payments, 103 invoices manual entry, 96 scanning, 96 vendors, 95 multinational accounting, 102 net posting, 99 open items, 98 payment automatic, 100 program, 102 proposals, 101 preliminary documents, 98 recurring entries, 97 reverse documents, 104 SAPscript, 104 transactions, 92-95 account assignment models, 97 automatic payment, 100 cash discounts, 101 check management, 104 checks, 97 clearing sales, 104 control totals, 97 credit memos, 100 data media, 104 debit memos, 100 down payments, 100 EDI (Electronic Document Interchange), 96 intercompany payments, 103 invoices, 95-96 multinational accounting, 102 net posting, 99 open items, 98 payment program, 102 payment proposals, 101

preliminary documents, 98 recurring entries, 97 reverse documents, 104 SAPscript, 104 vendors, 91 branch accounts, 95 head office accounts, 95 master records, 92-93 one-time accounts, 94 payments, 95 Accounts Receivable, 64 account processing, 80 correspondence, 84 account statements, 85 balance confirmation, 86 extracts, 86 letters, 85 payment notices, 84 customer credit, 87 limiting, 88 master sheets, 89 monitoring, 88 payment behavior, 89 customer master record, 65 alternate payers, 68 branch office accounts, 68 head office accounts, 68 intercompany sales, 66 one-time accounts, 68 processing, 67 customer transactions, 69 advice notes, 75 automatic banking, 76 currencies, 70 debit memos, 76 exchange rates, 71 invoices, 70 manual check deposit, 76 partial payments, 75 payments, 71 searching open items, 72 document processing, 80 changing documents, 81

dunning, 82 automatic, 84 EDI (Electronic Document Interchange), 84 letters, 83 levels, 82 General Ledger, 64 line items, 80 reporting, 86 special transactions, 77 bills of exchange, 78 discounting (bills of exchange), 79 down payments, 77 guarantees, 80 security deposits, 79 accruals, 3 acquiring (fixed assets), 135-136 acquisitions (fixed assets), 143 Active SAP R/3 Repository, 408 activities confirmation, 290 actual costs, 291 actual dates, 291 actual payments, 292 actual revenues, 292 cost accounting, 246 allocation bases, 247 cost drivers, 252 cost planning, 249 indirect allocation of costs, 250 internal accounting, 247 parallel, 252 planning, 248 political prices, 249 process cost rates, 253 quantity accounting, 248 simulation, 248 subprocesses, 253 variances, 250-251 cost of sales accounting, 262 external, 415 loops, 417 projects balance sheet comparison, 296

billing, 296 billing (resource-related), 297 confirming, 290-292 earned value analysis, 294 orders, 292 periodic processing, 293 results analysis, 295 settlements, 296 subproject prices, 297 subproject views, 298 surcharges, 293 time float, 426 time intervals, 426 Activity (Controlling), 408 Activity (Project System), 408 activity costs (Capital Investment measures), 367 Activity Input, 408 Activity Logs, 409 activity types (Profitability Analysis), 309, 409 Activity-Based Cost Accounting module, 248 Activity-Based Costing, 408 Actual Cost Accounting, 10 actual costs, 409 adult learners (FICO education and training), 396 ALE (Application Link Enabling), 6, 353, 409 Profitability Analysis module, 316 allocation assessment, 213 costs (indirect), 250 special purpose ledger, 57 surcharge calculation, 213 allocation bases (cost accounting), 247 Allocation Groups, 409 allocation receiver, 409 alternate payers (Accounts Receivable), 68 alternate reports (assets), 147 analyzing balance sheets, 53 investments proposals, 357 profitability, 304 Profitability Analysis module data, 325 annual cash plan (Market Risk Management module), 342 annual reporting (Consolidation), 158

auditing, 161 Auditor Workstation, 161 customized reports, 158 interactive, 158 interim periodic financial statements, 160 options, 161 ratio analysis, 159 validation, 161 APC (Acquisition or Production Costs), 409 API (Application Programming Interface), 409 Application Link Enabling (ALE), 353 Application Programming Interface (API), 409 application skills (FICO education and training), 390 application tools (Customizing tool), 414 applications ABAP/4 (Advanced Business Programming/4), 408 background process, 409 client caches, 411 dynpro, 415 environment analyzer, 415 logical system, 417 R/3, 209 third-party, 387 see also software archiving portfolios (assets), 116 areas (General Ledger), 23 chart of accounts, 23-24 company code, 23 ASCII, 409 Assessment (Controlling), 409 assessments controlling costing, 213 special purpose ledger (General Ledger), 41 Asset Accounting, 361 fixed assets (acquiring), 137 master records, 361 Asset Class, 409 Asset under Construction (AuC), 409 assets, 108 accounting, 108 APC (Acquisition or Production Costs), 409 AuC (Assets under Construction), 140 capitalization, 140

cost schedules, 142 investments, 141 open items, 140 orders, 141 settlement of capital spending orders, 142 Capital Investment measures (creating), 363 classes, 110 catalog, 111 depreciation areas, 113 fixed, 112 group, 112 history sheets, 113 line items, 113 master records, 111-112 reporting, 113 super-numbers, 112 Consolidation intercompany transfers, 177 reclassifying sales as, 176 depreciation, 117 accounting, 117 backlog, 124 calculating, 126-128 currencies, 128-129 disasters, 118 group valuation, 125 imputed interest, 124 individual, 126 insurance, 124 investments, 123 one-time revaluation, 124 replacement values, 123 reserves, 119 simulating, 125, 130-133 special valuation, 123 tax-based, 125 taxes, 118 transferring reserves, 119 unplanned, 118 depreciation areas, 119 book, 120 chart, 122 cost accounting, 121

currencies, 129 derived, 122 maintenance, 122 net asset, 121 reporting valuation, 121 tax, 120 enterprise data model, 109 Financial Information System (FIS), 144 fiscal year, 128 fixed, 361 acquiring, 135-137 periodic depreciation posting, 137 purchasing, 136 retiring, 138-139 special transactions, 143-144 write-ups, 137 flat-rate investment procedure, 361 hierarchy, 109 identifying, 110 international management, 148 master records, 113 archiving portfolios, 116 elements, 114 maintenance levels, 115 mass change procedure, 116 numbering, 115 parameters, 115 portfolios, 116 screens, 114 substitution conditions, 115 time-dependent data, 115 validation conditions, 115 viewing, 115 workflow, 116 receipt principle, 108 reporting, 144 alternate reports, 147 customizing reports, 147 history, 146 history sheets, 145 manipulating reports, 147 selection tree, 145 year-end, 145

transactions, 134 account allocation, 134 collective, 135 types, 134 valuation techniques, 117 Assets Management, 354 assigning costs to cost objects, 228 associating (project structures), 275, 277 Asynchronous Database Updating, 409 AuC (Assets under Construction), 140, 409 capitalization, 140 cost schedules, 142 down payments, 141 investments, 141 open items, 140 orders, 141 settlement of capital spending orders, 142 AuC Data Object (Capital Investment), 365 auditing (Consolidation), 161 Auditor workstation (R/3 Audit Information System), 161, 376 authorization (cost center planning), 218 automatic correspondence (Accounts Receivable), 84-85 account statements, 85 balance confirmation, 86 extracts, 86 payment notices, 84 automatic dunning (Accounts Receivable), 84 automatic investment Consolidation, 178 automatically clearing accounts, 336 availability (Materials Management), 287 availability control budgets, 367 Funds Management module, 347 B background process, 409 backlog depreciation (special valuation), 124 backward scheduling, 409 balance confirmation (Accounts Receivable), 86 balance sheets analyzing, 53 company codes, 411

Consolidation, 172 adjustment postings, 174 fixed asset transfers, 177 intercompany profit and loss, 175 reclassifying profits to inventory, 176 reclassifying sales to capitalized assets, 176 reconciling accounts, 175 trading partner ID codes, 175 General Ledger, 28, 51 key figure reports, 53 projects, comparing costs and revenues, 296 balances (eliminating), 156 BAPI (Business Application Programming Interface), 378-379 benefits of FICO education and training, 396 billing element, 410 billing projects, 296 resource-related, 297 bills of exchange Accounts Receivable (special transactions), 78 discounting, 79 book depreciation area (assets), 120 branch accounts Accounts Receivable, 68 company codes, 32 vendors (Accounts Payable), 95 budgets, 343, 410 availability control, 367 available funds, 344 Capital Investment, 365 Capital Investment program, 359 approval history, 360 cash budgets (Financial Accounting), 432 cost centers (planning), 221 decentralized funds, 343 flat-rate (capital investments), 362 Funds Management module budget updates, 347 Industry Solutions, 348 monitoring, 348 planning, 348 preliminary budgets, 347 utilization history, 348 planning, 288

budget management support, 289 funds, 289 public accounting, 343 public funds, 345 sales promotions (Profitability Analysis module), 322 targets, 344 business impact of FICO education and training, 392 business on the Internet, 374 Business Application Programming Interfaces (BAPI), 378-379 business areas Consolidation (master records), 164 Profitability Analysis module, 307 business areas (Client), 5 Business Engineer, 387 Business Framework architecture, 378 Business Navigator (controlling), 203 Business Object Repository (BOR), 386 business objects, 385 preparing for the future, 386 updating, 386 business partners (accessing information), 380 business processes (Profitability Analysis), 311 business segment criterion, 410 business segment value fields, 410 business segments, 410 business transactions, 410 C calculated costs, 410 calculated revenue, 410 calculating depreciation, 126 cut-off values, 127 displaying, 133 ending calculation, 127 scrap values, 127 standard, 127 usage, 128 user-specific keys, 126 target costs, 242-243 calendars (projects), 281 capacity

cost accounting, 410 planning, 410 production planning, 410 projects, 285 Capital Investment AuC data object, 365 budgeting, 365 cost planning, 365 order functions, 365 PSP (Project Structure Plan), 364-365 Capital Investment measures, 364, 410 allocating activity costs, 367 assets (creating), 363 capitalization structure, 361 cost centers, 367 cost elements, 366 external accounting, 371 final settlement, 370 internal accounting, 370 internal activities, 368 investment support, 369 overhead, 367 posting down payments, 368 settlement functions, 369 Capital Investment program, 355 budget, 359 EIS (Executive Information System), 360 measures, 357 positions, 356 R/3 line-item settlement, 359 research reporting tool, 360 cost planning, 358 depreciation forecast, 359 capital investment view (projects), 270 capital investments (flat-rate budgets), 362 capital spending orders (AuC), 142 capitalization (AuC), 140 capitalization structure (Capital Investment measure), 361 capitalized costs, 411 capitalized profits, 411 cardinality, 411 cash accounts, 334

Accounts Payable, 101 budgeting (Financial Accounting), 432 forecasting, 342 management Financial Accounting, 334, 432 liquidity forecast function, 333 manually entering data, 335 payment transactions, 335 procedures, 333 TR-CM, Treasury-Cash Management, 12 Treasury module, 332 plan (Market Risk Management module), 342 receipts (company codes), 32 catalog (assets), 111 categories (variance), 241, 427 CCA-Cost Center Accounting module, 209 CCMS (computing center management system), 411 centralized cost center planning, 217 certificates of compliance (GAAP), 381 change management, 378 channels, 375 charging variances, 251 chart of accounts, 24 account classes, 21 internal controlling, 22 area, 23 common chart of accounts, 29 extended General Ledger, 20 intercompany accounting, 31 intercompany payments (eliminating), 33 Profitability Analysis module, 306 taxation country-specific, 30 international, 29 vendor payments, 32 Chart of Depreciation (Financial Accounting), 432 charts (depreciation area), 122 checking (General Ledger master data), 25 checks (Accounts Payable), 97 managing, 104 CIM (computer integrated manufacturing), 411 classes assets, 110, 409

catalog, 111 depreciation areas, 113 fixed, 112 group, 112 history sheets, 113 line items, 113 master records, 111-112 reporting, 113 super-numbers, 112 Profitability Analysis module, 322 classification, 411 classification characteristics (Profitability Analysis module), 317 classifying (cost elements), 197-198 classifying orders, 257 clearing period (controlling), 215 accounts, 334 automatically, 336 sales (Accounts Payable), 104 Client, 4, 411 business areas, 5 company codes, 5 cost accounting areas, 6 cost elements, 7 data fields, 5 profit centers, 6 client caches, 411 closing Financial Calendar, 60 General Ledger operational structure, 51 subledgers, 46 period (controlling), 215 projects, 266 year-end (General Ledger), 28, 35-36 CO-Controlling module cost centers, 433 Financial Accounting, 433 functions (Executive Information System), 436 integrating with FI, 435 internal orders, 434 overhead costs, 433 parallel costing systems, 10

profit analysis, 435 profit center accounting, 435 profitability, 434 special purpose ledgers, 9 see also controlling CO-ABC Activity-Based Cost Accounting module, 248 see also cost accounting CO-OPA Order and Project Accounting module, 253 CO-PA Profitability Analysis module see Profitability Analysis module co-products, 411 collective assets (transactions), 135 commitment items, 411 see also open items commitments, accounting for, 11 common chart of accounts, 29 common programming interface (CPI-C), 414 companies Consolidation (types), 166 Profitability Analysis module, 307 company codes, 411 branches, 32 cash receipts, 32 Client, 5 companies, 307 credit limits, 337 currency, 34 enterprises, 14 General Ledger (areas), 23 head office, 32 Profitability Analysis module, 307 compilers, 411 components BAPI, 379 IAC (Internet Application Component), 379 Java Virtual Machine, 378 Open FI, 375 computer integrated manufacturing (CIM), 411 computer-assisted accounting, 3 computers (Consolidation, transferring data), 171 computing center management system (CCMS), 411 confirming activities, 290 actual costs, 291

actual dates, 291 actual payments, 292 actual revenues, 292 Consolidation, 14, 152 annual reporting, 158 auditing, 161 Auditor Workstation, 161 customized reports, 158 interactive, 158 interim periodic financial statements, 160 options, 161 ratio analysis, 159 validation, 161 balance sheets, 172 adjustment postings, 174 currency conversion, 174 fixed asset transfers, 177 intercompany profit and loss, 175 reclassifying profits to inventory, 176 reclassifying sales to capitalized assets, 176 reconciling accounts, 175 trading partner ID codes, 175 companies (types), 166 customizing, 161 EIS, 163 management consolidation, 162 special ledgers, 163 step consolidation, 162 equity method, 168 FI functions, 436 financial statements, 152 interfaces, 153 investments, 178 automatic, 178 fair value adjustment, 178 goodwill, 178 legal entity of a corporate group, 153 master records, 164 business areas, 164 FS Items Catalog, 165 statistical lines, 166 performing first, 167

subsequent, 167 planning group-wide, 154 preparation, 155 currency translation, 156 eliminating balances, 156 forecasting, 158 investments, 157 simulating, 158 standardizing entries, 156 preparing accounts, 153 proportional, 168 purchase method, 168 reporting (subgroups), 169 reporting tree, 179 customizing reports, 180 drill-down, 182 Excel, 181 interim statements, 183 key figures, 182 simulating, 184 revaluation method, 168 simultaneous, 168 software advantages, 155 step, 168 subsidiary level, 169 fixed assets, 170 intercompany posting transactions, 169 valuation areas, 170 trading partners, 155 transferring data, 170 consolidation groups, 171 personal computers, 171 validation, 172 consultant one (Financial Accounting), 430 cash budgeting, 432 cash management, 432 Chart of Depreciation, 432 CO module, 433 fixed assets, 432 General Ledger, 431 organizational structures, 431 subledgers, 431 consultant two, 436

contingency orders, 411 continuous flow (costing), 225 contributing margin accounting (Profitability Analysis module), 313 control indicators, 411 control key, 412 control totals (Accounts Payable), 97 controlling, 13, 188 activities, 408 assessment, 409 Business Navigator, 203 cost, 202 cost accounting procedures, 190 cost centers, 191, 209 actual costing, 211 assessment, 213 authorization, 218 budgets, 221 CCA-Cost Center Accounting module, 209 data transfer, 215, 218 dependencies, 220 distribution of costs, 212 internal orders, 219 iteration, 219 key figures, 214 period clearing, 215 period closing, 215 planning, 213, 215-220 revaluing, 218 structure, 194 surcharge calculations, 213 cost objects, 191, 207, 224, 233, 237 assigning costs, 228 continuous flow, 225 cost drivers, 226 defining, 192 hierarchy, 244-246 industries, 233 make-to-order, 225 make-to-stock, 225 matching needs of company, 225 order costing, 227 period-end closing, 238, 239 planning, 231

preliminary costing, 237 production variance, 241-242 reporting, 231 results, 229 settlement, 243 simulation, 231 simultaneous costing, 238 surcharges, 240 target costs, 242 unit costing, 226 valuation methods, 230 work in process, 240 EDM (Enterprise Data Model), 194 EIS, 208 Financial Accounting, 206 functional, 195 General Ledger, 206 job orders, 196 marginal costs, 191 operational, 195 overhead costs, 189-190 management, 193 overhead surcharges, 190 planning, 207 profit, 202 Profitability Analysis, 191 profitability segments, 204 projects, 196 R/3 applications, 209 reporting, 208 static costing, 190 transactions, 204 controlling area currency, 412 controlling areas (Profitability Analysis), 308, 412 controlling view (projects), 269 conversion, 412 converting currency (Consolidation), 174 corrections (fixed assets), 144 correspondence (Accounts Receivable), 84 account statements, 85 balance confirmation, 86 extracts, 86 letters, 85

payment notices, 84 cost accounting activities, 246 allocation bases, 247 cost drivers, 252 cost planning, 249 indirect allocation of costs, 250 internal accounting, 247 parallel, 252 planning, 248 political prices, 249 process cost rates, 253 quantity accounting, 248 simulation, 248 subprocesses, 253 types, 247 variances, 250-251 capacity, 410 controlling area, 412 controlling area currency, 412 function-oriented, 416 internal order accounting, 253 asset accounting, 255 job order, 417 object currency, 418 overhead cost management, 420 parallel methods, 10 plan versions, 421 Profitability Analysis module, 308 activity types, 309 business processes, 311 controlling areas, 308 cost centers, 309 cost elements, 309 cost objects, 311 investment centers, 309 object classes, 312 operating concerns, 312 order types, 310 profit centers, 309 projects, 310 revenue elements, 309 WBS (Work Breakdown Structure), 311

transactions, 260 cost accounting areas (Client), 6 cost accounting depreciation area (assets), 121 Cost Accounting module, 7 cost accounting procedures (controlling), 190 cost calculation objects (imputed costs), 201 cost center accounting (production variance), 241 categories, 241 results, 242 settlement, 243 target costs, 242 cost centers, 7 accounting (cost component layout), 412 allocation receiver, 409 Capital Investment measures, 367 CO-Controlling module, 433 controlling, 191, 209 actual costing, 211 assessment, 213 CCA-Cost Center Accounting, 209 data transfer, 215 distribution of costs, 212 key figures, 214 period clearing, 215 period closing, 215 planning, 213 structures, 194 surcharge calculations, 213 operating levels, 419 operating rates, 419 planning, 215-217 authorization, 218 budgets, 221 customized scheme, 219 data transfer, 218 dependencies, 220 internal orders, 219 iteration, 219 revaluing, 218 secondary costs, 220 Profitability Analysis, 309 cost component, 412 cost controlling, 202

cost drivers activities, 252 costing, 226 cost elements, 7, 412 accounting, 196, 197 classifying, 198 imputed costs, 200-201 parameters, 198 posting, 199 price variances, 201 reconciliation ledger, 201 reporting, 199 classifying, 197 Capital Investment measures, 366 group, 412 planning, 412 primary, 197 Profitability Analysis, 309 reports (projects), 299 secondary, 198, 425 type, 413 cost objects, 413 controlling, 191, 207, 224, 233, 237 assigning costs, 228 continuous flow, 225 cost drivers, 226 defining, 192 make-to-order, 225 make-to-stock, 225 matching needs of company, 225 order costing, 227 period-end closing, 239 planning, 231 preliminary costing, 237 period-end closing, 238 production variance, 241-242 reporting, 231 results, 229 settlement, 243 simulation, 231 simultaneous costing, 238 surcharges, 240 target costs, 242

unit costing, 226 valuation methods, 230 work in process, 240 hierarchy, 244, 413 product-related, 246 responsibility-related, 246 industries, 233 Profitability Analysis, 311 cost origin, 413 cost planning, 413 Capital Investment, 365 Capital Investment program, 358 type, 413 cost schedules AuC (Assets under Construction), 142 cost-of-sales (Profitability Analysis module), 314, 321 cost-of-sales accounting, 11, 262, 413 costing, 413 Activity-Based Accounting, 408 continuous flow, 225 controlling actual, 211 cost objects, 233 cost drivers, 226 current cost estimate, 414 inventory, 224 make-to-order, 225 make-to-stock, 225 matching company needs, 225 modified standard cost estimate, 418 operations layout, 419 order costing, 227 overhead, 420 product, 422 product cost accounting, 232 production orders, 224 products, 234 costing lot sizes variant, 235 indirect costs, 235 itemization, 236 key dates, 236 manual input, 237 production, 235

results, 236 stock variant, 235 target costing, 235 transfer options, 234 simultaneous process, 425 surcharges as overhead, 293 type, 413 unit, 226, 427 variant, 413 version, 414 costing lot sizes (product costs), 235 costs, 6 actual, 409 balance sheets (comparing with revenues), 296 calculated costs, 410 capitalized, 411 controlling, 189-190 marginal, 191 static standard, 190 surcharges, 190 direct costs, 414 distribution (controlling), 414 distribution key, 414 follow-up, 415 general costs activity, 416 imputed, 416 indirect, 416 indirect allocation, 250 initial split, 416 lot-size variance, 417 order, 8, 419 overhead, 420 controlling, 193 parallel costing systems, 10 planning classifying orders, 257 cost accounting transactions, 260 open items, 259 order data formats, 256 order status, 257 order summary evaluations, 262 planning orders, 258 schedules, 256

settlement rules, 261 settling orders, 260 price variance, 421 primary, 421 primary cost planning, 421 production, 236, 422 products costing lot sizes, 235 indirect costs, 235 itemization, 236 key dates, 236 manual input, 237 planning, 234 production, 235 results, 236 stock variant, 235 target costing, 235 transfer options, 234 projects (planning), 283 reconciliation ledgers, 8 recording, 6 secondary (planning), 220 standard cost estimate, 426 targets, 426 variances, 250 charging, 251 WBS (actual), 291 costs of complaints and sales deductions (reserves), 424 country-specific taxation, 30 courses (education) demonstrations, 403 functional, 401 overview, 401 walk-throughs, 403 workshops, 402 post-implementation support, 404 software implementation, 404 CPI-C (common programming interface communications), 414 credit (Accounts Receivable) customers, 87 limiting, 88 master sheets, 89 monitoring, 88

payment behavior, 89 credit limits, 337 credit memos (Accounts Payable), 100 credits (order settlement), 420 currency Accounts Receivable, 70 company codes, 34 Consolidation converting, 174 translation, 156 controlling area currency, 412 depreciation, 128-129 foreign, 129 parallel (General Ledger), 129 regions of legal force, 129 exchange differences, 35 General Ledger, 34 object, 418 transactions, 426 current cost estimate, 414 customer master record Accounts Receivable, 65 alternate payers, 68 branch office accounts, 68 head office accounts, 68 intercompany sales, 66 one-time accounts, 68 processing, 67 customer transactions (Accounts Receivable), 69 advice notes, 75 automatic banking, 76 currencies, 70 debit memos, 76 exchange rates, 71 invoices, 70 manual check deposit, 76 partial payments, 75 payments, 71 recurring entries, 69 searching open items, 72 customers accounts (reporting), 86 credit, 87

limiting, 88 master sheets, 89 monitoring, 88 payment behavior, 89 fixed assets (retiring), 138 payment histories, 337 customizing Consolidation, 161 EIS, 163 management consolidation, 162 special ledgers, 163 step consolidation, 162 cost center planning, 219 reports assets, 147 Consolidation, 158, 180 Customizing tool, 414 cut-off values (calculating depreciation), 127 D daily closings (General Ledger), 35 data entity, 415 master, 417 transferring (Consolidation), 170 data definition language (DDL), 414 data element of a field, 414 data entry, posting to the General Ledger, 46 Data Feed (Treasury Management), 340 data fields (Client), 5 data flow (Profitability Analysis module), 315 data formats (orders), 256 data media (Accounts Payable), 104 data mining open information warehouse, 383 patterns, 384 data objects Client, 4 company codes (Client), 5 Cost Centers, 7 open information warehouse, 383 data transfer

controlling, 215 cost center planning, 218 data translation (conversion), 412 data volume (Profitability Analysis module), 325 database interface, 414 database management system (DBMS), 414 databases Asynchronous Database Updating, 409 logical, 417 dates product costs, 236 valuation, 427 WBS (actual), 291 year 2000-compliance, 381 DBMS (database management system), 414 DDL (data definition language), 414 debit memos (Accounts Payable), 100 decentralized (cost center planning), 217 decentralized funds (budgets), 343 defining projects, 276 delta management, 414 demonstrations (training), 403 dependencies (planning), 220 depreciation APC (Acquisition or Production Costs), 409 assets, 117, 352 accounting, 117 disasters, 118 reserves, 119 taxes, 118 transferring reserves, 119 unplanned, 118 calculating, 126 cutoff values, 127 ending calculation, 127 scrap values, 127 standard, 127 usage, 128 user-specific keys, 126 currencies, 128 foreign, 129 parallel (General Ledger), 129 regions of legal force, 129

simulating, 130 displaying calculation, 133 displaying values, 132 planned investments, 132 previewing accounts, 131 transactions, 132 special valuation, 123 backlog, 124 group valuation, 125 imputed interest, 124 individual, 126 insurance, 124 investments, 123 one-time revaluation, 124 replacement value, 123 simulated, 125 tax-based, 125 depreciation areas assets, 113, 119 book, 120 chart, 122 cost accounting, 121 derived, 122 maintenance, 122 net asset, 121 reporting valuation, 121 tax, 120 currencies, 129 depreciation forecast (Capital Investment program), 359 derived depreciation area (assets), 122 Development Workbench, 408 dialog module, 414 Direct Cost Accounting, 10 direct costs, 414 disasters (asset depreciation), 118 discounting (bills of exchange), 79 displaying calculation (simulated depreciation), 133 values (simulated depreciation), 132 distributed systems, 6 reconciliation ledgers, 8 distribution special purpose ledger, 57

special purpose ledger (General Ledger), 41 distribution (controlling), 414 distribution key, 414 special purpose ledger, 59 distribution of costs (controlling), 212 DLL (dynamic link library), 414 DMS-Document Management System, 383, 414 document processing (Accounts Receivable), 80-81 documents (Accounts Payable) preliminary, 98 reverse, 104 domain, 415 down payments Accounts Payable, 100 Accounts Receivable (special transactions), 77 AuC (Assets under Construction), 141 Capital Investment measures, 368 drill-down reports (Consolidation), 182 dunning (Accounts Receivable), 82 automatic, 84 EDI (Electronic Document Interchange), 84 letters, 83 levels, 82 dynamic agents, 266 dynamic link library (DLL), 414 dynpro, 415 Screen Painter, 425 E earned value analysis (projects), 294 EBCDIC (extended binary-coded decimal interchange code), 415 EDI (electronic data interchange), 415 Accounts Payable, 96 dunning, 84 EDM (Enterprise Data Module) controlling, 194 education, 390 adult learners, 396 business impact, 392 expected benefits, 396 in-house courses, 394 key message, 392

learning zones, 390 application skills, 390 information skills, 391 management skills, 391 technical skills, 390 management skills, 392 SAP courses, 393 training plan, 395 user attitudes, 391 see also training EIS (Executive Information System), 14 Capital Investment program, 360 Consolidation, 163 controlling, 208 electric commerce, SET (Secure Electronic Transaction), 380 electric commerce (security), 380 electronic banking, 335 electronic commerce, 374 SAP International Development, 381 electronic data interchange (EDI), 415 electronic delivery channels, 375 elements master records, 114 WBS, 428 email (SAPoffice email system), 387 enqueue service, 415 entering invoices manually, 96 enterprise controlling view (projects), 272 enterprise data model (assets), 109 entities, 415 3001, 112 3002, 112 type 2001, 306 type 2009, 119, 120 type 3007, 119 type 3008 (asset classes), 110 entity relationship model, 415 entries Accounts Payable (recurring), 97 Consolidation (standardizing), 156 environment analyzer, 415 EPC (event driven process chain), 415 equity method (Consolidation), 168

equivalence number, 415 evaluations order/project results analysis, 420 results analysis, 424 results analysis data, 424 event (reference model), 415 event (workflow management), 415 event driven process chain (EPC), 415 Excel reports (Consolidation), 181 exchange differences (currency), 35 exchange rates (Accounts Receivable), 71 executing (projects), 290 Executive Information System (CO functions), 436 expenses (intercompany accounting), 31 extended binary-coded decimal interchange code (EBCDIC), 415 extended General Ledger, 20 chart of accounts, 20 account classes, 21 external accounting (Capital Investment measures), 371 external accounts, 4 external activities, 415 extracts (Accounts Receivable), 86 F fair value adjustment (investment Consolidation), 178 FI functions Consolidation, 436 integrating with CO, 435 Special Purpose Ledger, 436 FI-AA Asset-Accounting module, see Asset Accounting FI-AM Assets Management, see Assets Management FI-AP Accounts Payable, see Accounts Payable FI-AR Accounts Receivable, see Accounts Receivable FI-Financial Accounting see Financial Accounting FI-GL General Ledger, see General Ledger FI-IM Investment Management, see Investment Management FI-LC Legal Consolidation module, see Consolidation FICO education and training, 390 adult learners, 396 benefits, 396 business impact, 392

expected benefits, 396 in-house courses, 394 key message, 392 learning zones, 390 application skills, 390 information skills, 391 management skills, 391 technical skills, 390 management skills, 392 SAP courses, 393 training plan, 395 user attitudes, 391 see also training fields data element of a field, 414 user-defined, 427 final settlement (Capital Investment measures), 370 finance view (projects), 269 Financial Accounting, 25, 354 cash management, 334 consultant one, 430 cash budgeting, 432 cash management, 432 Chart of Depreciation, 432 CO module, 433 fixed assets, 432 General Ledger, 431 organizational structures, 431 subledgers, 431 controlling, 206 General Ledger, 26 Financial Calendar, 60 financial document interfaces (General Ledger), 52 Financial Information System (FIS), 53 assets, 144 balance sheets (analyzing), 53 Financial Investments (Investment Management), 354 financial statements Consolidation, 152 interim periodic, 160 General Ledger, 50 financing, 11 firewalls, 380

fiscal year (asset accounting period), 128 fixed assets, 112, 361 acquiring, 135 Asset Accounting, 137 investments, 136 periodic depreciation posting, 137 plant maintenance, 136 procedures, 136 purchasing, 136 classes, 112 Consolidation (intercompany transfers), 177 Consolidation (subsidiary), 170 depreciation periodic depreciation posting, 137 write-ups, 137 Financial Accounting, 432 reporting alternate reports, 147 customizing reports, 147 history, 146 history sheets, 145 manipulating reports, 147 selection tree, 145 year-end, 145 retiring, 138 customers, 138 mass retirements, 138 transfers to affiliates, 139 value transfers, 139 special transactions, 143 investments, 143 leased, 144 post-capitalization corrections, 144 reserves, 144 subnumbers, 143 subsequent acquisitions, 143 fixed cost absorption accounting (profitability), 305 fixed prices (projects), 297 flat-rate budgets (capital investments), 362 flat-rate investment procedure, 361 float, 415 floats (projects), 282 follow-up costs, 415

forecasting cash, 342 Consolidation, 158 depreciation (Capital Investment program), 359 Profitability Analysis module (proportional rate), 324 foreign currencies (depreciation), 129 foreign exchange (Treasury module), 333 foreign key, 415 forward scheduling, 415 free float, 416 FS Items Catalog (master records), 165 function module, 416 function-oriented cost accounting, 416 functional areas (Profitability Analysis module), 307 functional controlling, 195 functional courses (training), 401 functions Accounts Payable, 91 CO (Executive Information System), 436 earned value analysis, 294 FI Consolidation, 436 Special Purpose Ledger, 436 Profitability Analysis, 312 special purpose ledger, 55-57 funds budgets (availability), 344 project budgets, 289 funds management, 12 Funds Management module, 345 availability control, 347 budgets monitoring, 348 planning, 348 updates, 347 utilization history, 348 Industry Solution for Insurance and Real Estate, 349 Industry Solutions, 348 Investment Management module, 349 preliminary budgets, 347 special funds, 348 G

GAAP Accounts Payable, 91 certificates of compliance, 381 general costs activity, 416 General Ledger, 18 Accounts Receivable, 64 areas, 23 chart of accounts, 23 company codes, 23 balance sheet, 28, 51 chart of accounts, 24 common chart of accounts, 29 closing operational structure, 51 subledgers, 46 closings (year-end), 36 controlling, 206 currencies (parallel), 129 currency, 34 daily closings, 35 extended (chart of accounts), 20 Financial Accounting, 431 Financial Accounting Application, 26 financial document interfaces, 52 Financial Information System (FIS), 53 financial statements, 50 functions, 28 languages, 33 master data, 24 checking, 25 monetary values, 37 monthly closings, 35 numerical values, 37 posting, 44 data entry, 46 subledgers, 45 profit and loss, 28, 51 profitability, 27 reporting, 47 output, 49 Report Painter, 48 Report Writer, 48

standard reports, 47 rules, 35 special, 28 special purpose ledger, 37-38 actions, 40 allocation, 57 centralized planning, 43 comparing ledgers, 56 decentralized planning, 43 distribution, 41, 57 distribution keys, 59 functions, 55-57 inflow, 40 interface, 57 planning, 39, 58 planning parameters, 59 reporting, 60 scope, 59 set concept, 42, 58 subledgers, 27 transaction data, 26 transaction log, 19 transactions, 18 year-end (closing), 28 year-end results (anticipating), 26 Generally Accepted Accounting Principles (GAAP), 376 goodwill (investment Consolidation), 178 graphical user interface (GUI), 416 graphics (project analysis), 302 gross operating profits (Profitability Analysis module), 323 group assets (classes), 112 group valuation, depreciation (special valuation), 125 group-wide planning (Consolidation), 154 groups (transferring data), 171 guarantees, Accounts Receivable (special transactions), 80 GUI (graphical user interface), 416 H head office (company codes), 32 head office accounts Accounts Receivable, 68 vendors (Accounts Payable), 95

hierarchies assets, 109 cost objects, 244, 413 product-related, 246 responsibility-related, 246 standard, 426 history sheets (assets), 113 reporting, 145-146 hypertext, 416 I IAC (Internet Application Component), 379 identifying (assets), 110 IDES (International Demonstration and Education System), 377 IDOC (intermediate document), 416 IM-Investment Management, 13 IM-FA Tangible Fixed Assets, see Tangible Fixed Assets IM-FI Financial Investments, see Financial Investments IMG (implementation guide), 416 imminent losses (reserves), 424 implementation Business Engineer, 387 training completed, 400 implementation guide (IMG), 416 implementing software (avoiding mistakes), 3 imputed costs, 416 accruals (cost elements), 200 calculation objects, 201 surcharges, 200 target = actual procedure, 201 imputed interest, depreciation (special valuation), 124 in-house courses (FICO education and training), 394 indexing (matchcode), 417 indirect allocation of costs, 250 indirect costs, 416 product costs, 235 individual, depreciation (special valuation), 126 industries (cost objects), 233 Industry Solution for Insurance and Real Estate Management, 349 Industry Solutions, 348 information, accessing, 380 information skills (FICO education and training), 391

initial cost split, 416 insurance depreciation (special valuation), 124 Integrated Asset Accounting module, 135 integrating cost center planning with other plans, 216 FI and CO, 435 interactive reports (Consolidation), 158 intercompany accounting expenses and revenues, 31 purchases, 32 intercompany payments Accounts Payable, 103 chart of accounts, 33 eliminating, 33 intercompany sales (Accounts Receivable), 66 interest tables, 368 interface (special purpose ledger), 57 interfaces Consolidation, 153 financial documents (General Ledger), 52 interim periodic financial statements (Consolidation), 160 interim reports (profitability), 305 interim statements (Consolidation), 183 intermediate document (IDOC), 416 internal accounting allocation methods, 247 Capital Investment measures, 370 internal activities (Capital Investment measures), 368 internal controlling (account classes), 22 internal order accounting, 253 asset accounting, 255 internal orders CO module, 434 cost center planning, 219 international management (assets), 148 international taxation, 29 Internet (business opportunities), 374 Internet Application Component (IAC), 379 investment management, 13 inventory, 416 Consolidation (reclassifying profits as), 176 costing, 224 investment centers (Profitability Analysis), 309

Investment Management, 354 components, 355 Financial Investments, 354 installing components, 355 Tangible Fixed Assets, 354 Treasury, 355 Investment Management module, 349 investment support (Capital Investment measures), 369 investments, 352 ALE (Application Link Enabling), 353 AuC (Assets under Construction), 141 Capital Investment AuC data object, 365 budgeting, 365 cost planning, 365 flat-rate investment procedure, 361 order functions, 365 PSP (Project Structure Plan), 364-365 Capital Investment measure (capitalization structure), 361 Capital Investment program, 355, 359 budget, 359, 360 cost planning, 358 depreciation forecast, 359 EIS (Executive Information System), 360 measures, 357 positions, 356 Research reporting tool, 360 common-sense measures, 352 Consolidation, 178 automatic, 178 fair value adjustment, 178 goodwill, 178 preparation, 157 depreciation (special valuation), 123 simulating, 132 Financial Accounting, 354 fixed assets special transactions, 143 fixed assets (acquiring), 136 flat-rate budgets, 362 Investment procedure, 361 interest tables, 368

managing, 352-353 multinational companies, 353 organizing data, 355 proposals (analyzing), 357 values (planned, budgeted, distributed), 358 invoices Accounts Payable manual entry, 96 scanning, 96 vendors, 95 Accounts Receivable, 70 dunning, 82 itemization (product costs), 236 iteration (cost center planning), 219 J K Java Virtual Machine, 378 job order controlling, 196 cost accounting, 417 kerberos, 417 key figure reports (balance sheets), 53 key figures controlling, 214 Profitability Analysis module, 318 reports (Consolidation), 182 key message, FICO education and training, 392 L languages (General Ledger), 33 launching (training program), 398 application skills, 390 information skills, 391 learning zones (FICO), 390 management skills, 391 technical skills, 390 leased assets (special transactions), 144 ledger-based period accounting (Profitability Analysis module), 326 structure, 327 ledgers

comparing, 56 reconciliation (cost elements), 201 reconciliation, 8 special purpose, 9 subsidiary, 4 letters Accounts Receivable, 85 dunning (Accounts Receivable), 83 levels (dunning), 82 library networks, 417 limiting (credit), 88 line items Accounts Receivable, 80 assets, 113 reports (projects), 299 line-item, 417 liquidity, 336 analyzing, 337 liquidity forecast function (Cash Management), 333 locks (enqueue service), 415 logical databases, 417 logical system, 417 logical unit of work (LUW), 417 logs (Activity Logs), 409 loops, 417 losses (realized), 423 lot-size variance, 417 LU6.2, 417 LUW (logical unit of work), 417 M mainframes (LU6.2), 417 maintenance (depreciation area assets), 122 maintenance levels (assets master records), 115 make-to-order costing, 225 make-to-order production, 417 make-to-stock costing, 225 management (project), 423 management accounting, see controlling management consolidation, 162 management skills (FICO education and training), 391 managerial leadership (FICO education and training), 392

managing assets internationally, 148 manual input (unit costing), 237 manufacturing co-products, 411 process, 422 production cycles, 422 repetitive, 424 manufacturing view (projects), 267 MAPI (messaging application programming interface), 417 margin analysis (Profitability Analysis module), 324 Marginal Costing, 10 marginal costs (controlling), 191 Market Risk Management module, 341 cash plan, 342 mass change procedure (assets master records), 116 mass retirements (fixed assets), 138 master data, 417 Accounts Receivable, 65 General Ledger, 24-25 master records assets, 113 accounting, 361 archiving portfolios, 116 classes, 111-112 elements, 114 maintenance levels, 115 mass change procedure, 116 numbering, 115 parameters, 115 portfolios, 116 screens, 114 substitution conditions, 115 time-dependent data, 115 validation conditions, 115 viewing, 115 workflow, 116 Consolidation, 164 business areas, 164 FS Items Catalog, 165 statistical lines, 166 orders (data formats), 256 vendors (Accounts Payable), 92-93 master sheets (credit), 89

matchcode, 417 material requirements planning, 417 material types, 418 Materials Management availability checking, 287 view (projects), 268 measures (Capital Investment), 357, 364 allocating activity costs, 367 cost centers, 367 cost elements, 366 external accounting, 371 final settlement, 370 internal accounting, 370 internal activities, 368 investment support, 369 overhead, 367 posting down payments, 368 settlement functions, 369 measuring point, 418 menu painter, 418 messaging application programming interface (MAPI), 417 metadata, 418 milestones (project structures networks), 279 MM-Materials Management module availability checking, 287 view (projects), 268 mode, 418 models (SAP International Development), 381 modified standard cost estimate, 418 module dialog, 414 modules Accounts Payable, 64, 90 Accounts Receivable, 64 account processing, 80 correspondence, 84-86 customer transactions (automatic banking), 76 customer credit, 87-89 customer master record, 65-68 customer transactions, 69-71, 75-76 document processing, 80-81 dunning, 82-84 General Ledger, 64 line items, 80

reporting, 86 special transactions, 77-80 CCA-Cost Center Accounting, 209 CO-Controlling cash budgets (financial accounting), 433 cost centers, 433 internal orders, 434 overhead costs, 433 profit analysis, 435 profit center accounting, 435 profitability, 434 CO-ABC Activity-Based Cost Accounting, 248 Consolidation, 152 function module, 416 Integrated Asset Accounting, 135 MM-Materials Management module, 287 Order and Project Accounting, 253 Profit Center Accounting (CO-PCA), 434 Profitability Analysis (CO-PA), 304, 434 business areas, 307 charts of accounts, 306 companies, 307 company codes, 307 cost accounting, 308 fixed cost absorption accounting, 305 functional areas, 307 interim reports, 305 profit sources, 306 PS-Project System, 264 monetary values (General Ledger), 37 monitoring budgets (Funds Management module), 348 monitoring credit, 88 monthly closings (General Ledger), 35 moving average price, 418 multinational accounting (Accounts Payable), 102 multinational companies (investments), 353 multinational management (assets), 148 N Native SQL, 408 net asset depreciation area (assets), 121 net operating profit (proportional rate), 324

net posting (Accounts Payable), 99 network types, 418 networks, 418 backward scheduling, 409 forward scheduling, 415 library, 417 overall, 420 project structures, 278 activity relationships, 278 milestones, 279 production resources, 280 types, 279 scheduling, 425 workflow, 377 numbering (assets master records), 115 numerical values (General Ledger), 37 O object classes (Profitability Analysis), 312 object currency, 418 object linking and embedding (ODBC), 419 (OLE), 419 object overview, 418 objects business, 385 preparing for the future, 386 updating, 386 Business Object Repository (BOR), 386 summarization, 426 ODBC (object linking and embedding), 419 OLE (object linking and embedding), 419 one-time accounts Accounts Receivable, 68 vendors (Accounts Payable), 94 one-time revaluation, depreciation (special valuation), 124 online hypertext, 416 Open FI, 374 Auditor workstation, 376 components, 375 workflow sequences, 376 open information warehouse, 382

data mining, 383 patterns, 384 data sources, 382 Document Management System, 383 master data objects, 383 open items, 419 Accounts Payable, 98 AuC (Assets under Construction), 140 commitment items, 411 planning, 259 updating, 362 Open SQL, 408 operating concerns, 419 Profitability Analysis, 312 operating levels, 419 operating profit (Profitability Analysis module) gross, 323 net, 324 operating rates, 419 operating resources, 419 operational areas, 419 operational controlling, 195 operational structure (General Ledger), 51 operations layout, 419 options (Consolidation), 161 Order and Project Accounting module, 253 order category, 419 order costing, 227 order functions (Capital Investment), 365 order group, 419 order hierarchy, 419 order phase, 419 order settlement, 420 order status, 420 order summarizations, 420 order types, 420 Profitability Analysis, 310 order/project results analysis, 420 orders, 8, 419 allocation receiver, 409 AuC (Assets under Construction), 141 classifying, 257 contingency order, 411

cost center planning, 219 data formats, 256 internal order accounting, 253 asset accounting, 255 internal orders (CO module), 434 planning, 258 projects, 292 settling, 260 settlement rules, 261 status (schedules), 257 summary evaluations, 262 work orders, 428 organizational structures (Financial Accounting), 431 organizing investment data, 355 output reports (General Ledger), 49 overall networks, 420 overhead, 420 Capital Investment measures, 367 costing surcharges as, 293 overhead cost management, 420 overhead costs, 420 CO module, 433 controlling, 189-190, 193 surcharges, 190 overhead group, 421 overview courses (training), 401 P PA settlement structure, 421 parallel activities, 252 parallel costing systems (methods), 10 parallel currencies (General Ledger), 129 parallel processes (Profitability Analysis module), 313 parameters assets master records, 115 cost elements, 198 settlement, 425 patterns (data mining), 384 payment advice notice, 333 payment behaviour (credit), 89 payment histories, 337 payment notices

Accounts Receivable, 84 payment program Accounts Payable, 102 payment transactions cash management, 335 payments Accounts Payable automatic, 100 proposals, 101 electronic banking, 335 vendors (Accounts Payable), 95 WBS (actual), 292 performing consolidations, 167 Period Accounting, 11, 421 period clearing (controlling), 215 period closing (controlling), 215 period-end closing (cost objects) order-related, 238 sales-order-related, 239 periodic depreciation posting, 137 periodic processing (projects), 293 personal computers (transferring data), 171 personnel projects (planning), 286 plan versions, 421 planned activity, 421 planned amounts (General Ledger), 42 planned delivery time, 421 planner profiles (cost center planning), 217 planning, 421 activity-based costs, 249 board, 281 budgets, 288 budget management support, 289 funds, 289 Funds Management module, 348 Capital Investment, 365 Capital Investment program costs, 358 depreciation, 359 Consolidation group-wide, 154 controlling, 207, 213 cost accounting, 248

cost drivers, 252 indirect allocation of costs, 250 parallel, 252 process cost rates, 253 subprocesses, 253 variances, 250-251 cost centers, 215 authorization, 218 budgets, 221 centralized, 217 customized scheme, 219 data transfer, 218 decentralized, 217 dependencies, 220 integrating with other plans, 216 internal orders, 219 iteration, 219 planner profiles, 217 revaluing, 218 secondary costs, 220 cost elements, 412 costing, 231 costs classifying orders, 257 cost accounting transactions, 260 costing lot sizes, 235 indirect costs, 235 itemization, 236 key dates, 236 manual input, 237 open items, 259 order data formats, 256 order status, 257 order summary evaluations, 262 planning orders, 258 production, 235 products, 234 schedules, 256 settlement rules, 261 settling orders, 260 stock variant, 235 target costing, 235 transfer options, 234

materials management, 287 availability checking, 287 orders, 258 production capacity, 410 Profitability Analysis (profits), 319 Profitability Analysis module, 315 multiple planning versions, 321 sales quantities, 319 projects, 265, 281 calendars, 281 capacity, 285 capacity leveling, 285 cost planning, 283 dynamic agents, 266 floats, 282 network schedules, 282 personnel, 286 planning board, 281 resources, 265 schedules, 282 simulating depreciation, 130 software integration, 207 special purpose ledger (General Ledger), 39, 58 centralized, 43 decentralized, 43 planning data (parallel costing systems), 10 planning document, 421 planning element, 421 planning parameters (special purpose ledger), 59 plant maintenance (fixed assets), 136 political prices (cost accounting), 249 pooled tables, 421 portfolios assets, archiving, 116 graphics (project analysis), 302 positions (Capital Investment program), 356 posting Consolidation (adjusting balance sheets), 174 cost elements, 199 General Ledger, 44 data entry, 46 subledgers, 45 pre-investment analysis, 358

preliminary budgets (Funds Management module), 347 preliminary costing (cost objects), 237 preparation Consolidation, 155 currency translation, 156 eliminating balances, 156 forecasting, 158 investments, 157 simulating, 158 standardizing entries, 156 preparing accounts (Consolidation), 153 previewing simulated depreciation, 131 prices difference accounts, 421 projects (subprojects), 297 standard, 426 subprojects, 297 variances, 421 cost elements, 201 primary cost elements, 197 primary cost planning, 421 primary costs, 421 procedures cost accounting, 190 RPC (Remote Procedure Call), 425 process cost rates (activities), 253 process manufacturing, 422 processes Profitability Analysis, 312 account based, 313 contribution margin accounting, 313 cost-of-sales, 314 parallel, 313 relative direct cost, 313 processing accounts (Accounts Receivable), 80 documents (Accounts Receivable), 80 changing documents, 81 master data (Accounts Receivable), 67 product cost accounting, 232 product costing, 422 product-related hierarchy, 246 production

capacity, 410 costs, total, 235, 422 cycles, 422 facilities, improving time-to-market, 377 make-to-order, 417 order costing, 224 orders, 422 resources and tools, 422 schedules (material requirements planning), 417 variance categories, 241 cost objects, 241 results, 242 settlement, 243 target costs, 242 products co-products, 411 cost accounting (cost component layout), 412 costing, 234 costing lot sizes, 235 indirect costs, 235 key dates, 236 production, 235 stock variant, 235 target, 235 transfer options, 234 profitability, 224 profiles (planner), 217 profit and loss Consolidation (eliminating intercompany), 175 General Ledger, 28, 51 profit center accounting CO module, 435 Profitability Analysis module, 326 ledger-based period accounting, 326-327 Profit Center Accounting (CO-PCA) module, 434 profit centers, 422 Client, 6 Profitability Analysis, 309 profit controlling, 202 profit orders, 422 profit percentage rate, 422 profit sources

Profitability Analysis module, 306 business areas, 307 charts of accounts, 306 companies, 307 company codes, 307 functional areas, 307 profitability analysis, 422 settlement structure, 421 business segments, 410 CO module, 434 General Ledger, 27 products, 224 Profitability Analysis (CO-PA) module, 304, 434 analyzing data, 325 classes, 322 cost accounting, 308 activity types, 309 business processes, 311 controlling areas, 308 cost centers, 309 cost elements, 309 cost objects, 311 investment centers, 309 object classes, 312 operating concerns, 312 order types, 310 profit centers, 309 projects, 310 revenue elements, 309 WBS (Work Breakdown Structure), 311 data volume, 325 fixed cost absorption accounting, 305 forecasting, 324 functions, 312 gross operating profits, 323 interim reports, 305 margin analysis, 324 net operating profit, 324 planning profits, 319 sales quantities, 319 processes, 312 account based, 313

contribution margin accounting, 313 cost-of-sales, 314 parallel, 313 relative direct cost, 313 profit center accounting, 326 ledger-based period accounting, 326, 327 profit sources, 306 business areas, 307 charts of accounts, 306 companies, 307 company codes, 307 functional areas, 307 profitability segments, 314 ALE (Application Link Enabling), 316 classification characteristics, 317 data flow, 315 key features, 318 planning, 315 reporting, 316 reports, 325 revenue element accounting, 320 cost of sales, 321 elements, 320 multiple planning versions, 321 sales promotions, 322 valuation by proportional rate, 323 profitability segments, 204 key figures, 318 Profitability Analysis, 314 ALE (Application Link Enabling), 316 classification characteristics, 317 data flow, 315 planning, 315 reporting, 316 profitability view (projects), 271 profits capitalized, 411 controlling (profitability analysis), 191 Profitability Analysis module planning, 319, 320 programming Reference Model, 386 UML (Unified Modeling Language), 386

programming languages (compilers), 411 project definition, 422 project information system, 298 accessing information, 301 graphics, 302 reports, 299 cost element, 299 line item, 299 structure, 299 summarization, 300 Structure/Dates view, 300 project management, 423 project structures, 423 project system (relationship), 423 project type, 423 projects, 8, 264 activities actual costs, 291 actual dates, 291 actual payments, 292 actual revenues, 292 confirmation, 290 balance sheets comparing costs and revenues, 296 billing, 296 resource-related, 297 budgets, 288 management support, 289 closing, 266 controlling, 196 defining, 276 earned value analysis, 294 executing, 290 funds, 289 orders, 292 periodic processing, 293 planning, 265, 281 calendars, 281 capacity, 285 capacity leveling, 285 cost planning, 283 dynamic agents, 266 floats, 282

network schedules, 282 personnel, 286 planning board, 281 resources, 265 schedules, 282 Profitability Analysis, 310 project information system, 298 accessing information, 301 cost element reports, 299 graphics, 302 line item reports, 299 reports, 299 structure reports, 299 Structure/Dates view, 300 summarization reports, 300 PS-Project System, 273 R/3 Basis system, 272 R/3 Reference Model, 273 releases, 290 reporting, 298 cost element reports, 299 line item reports, 299 reports, 299 statistics, 300 structure reports, 299 Structure/Dates view, 300 summarization reports, 300 resource availability, 280 results analysis, 295 settlements, 296 structures associating, 275-277 networks, 278, 279 production resources, 280 WBS, 277 subproject prices, 297 views, 298 supervising, 266 surcharges (costing as overhead), 293 valuation (periodic processing), 293 views, 267 capital investment, 270

controlling, 269 enterprise controlling, 272 finance, 269 manufacturing, 267 materials management, 268 profitability, 271 sales, 267 WBS (Work Breakdown Structure), 8 proportional Consolidation, 168 proposals investments (analyzing), 357 payment, 101 proportional valuation (Profitability Analysis module), 323 prospects of revenue, accounting for, 11 PS-Project System, 273 PSP (Project Structure Plan), 364-365 public accounting (budgets), 343 public funds (budgets), 345 purchase method (Consolidation), 168 purchases (intercompany accounting), 32 purchasing (fixed assets), 136 Q Q-API (queue application program interface), 423 quantity accounting (allocation methods), 248 quantity structure, 423 quantity variance, 423 Query, 408 queue application program interface (Q-API), 423 R R/3 applications (controlling), 209 R/3 Audit Information System, 376 R/3 Basis system, 272 R/3 line-item settlement, 359 R/3 PS-Project System module, 264 R/3 Reference Model, 273 R/3 Workflow Wizards, 377 rate of capacity utilization, 423 ratio analysis (Consolidation), 159

realized losses, 423 receipt principle (assets), 108 reclassifying (Consolidation) profits as inventory, 176 sales as capitalized assets, 176 reconciliation ledgers, 8, 201 recording costs, 6 records asset accounting, 361 see also master records recurring entries Accounts Payable, 97 Accounts Receivable, 69 reference dates, 423 Reference Model, 386, 415 relationship (project system), 423 relative direct cost (Profitability Analysis module), 313 releases (projects), 290 remote function call (RFC), 425 delta management, 414 Remote Procedure Call (RPC), 425 repetitive manufacturing, 424 replacement value, depreciation (special valuation), 123 Report Painter (General Ledger), 48 Report Writer (General Ledger), 48 reporting Accounts Receivable, 86 assets, 113, 144 alternate reports, 147 customizing reports, 147 history, 146 history sheets, 145 manipulating reports, 147 selection tree, 145 year-end, 145 Consolidation, 158 auditing, 161 Auditor Workstation, 161 customized reports, 158 interactive, 158 interim periodic financial statements, 160 options, 161 ratio analysis, 159

subgroups, 169 validation, 161 controlling, 208 cost elements, 199 costing, 231 General Ledger, 47 output, 49 Report Painter, 48 Report Writer, 48 standard reports, 47 Profitability Analysis module, 316 projects, 298 cost element reports, 299 line item reports, 299 reports, 299 statistics, 300 structure reports, 299 Structure/Dates view, 300 summarization reports, 300 Query, 408 special purpose ledger, 60 Treasury Management, 340 reporting tree Consolidation, 179 customizing reports, 180 drill-down, 182 Excel, 181 interim statements, 183 key figures, 182 simulating, 184 reporting valuation depreciation area (assets), 121 reports (Profitability Analysis module), 325 Repository ABAP/4, 408 Active SAP R/3, 408 Information System, 408 Research reporting tool (Capital Investment program), 360 reserves assets (depreciation), 119 fixed assets (special transactions), 144 reserves for costs of complaints and sales deductions, 424 reserves for imminent losses, 424 reserves for unrealized costs, 424

resource-usage variances, 424 resources (projects), 265-267 availability, 280 billing, 297 resources and tools (production), 422 responsibility-related hierarchy, 246 results (costing a cost object), 229 results (variance categories), 242 results analysis, 424 data, 424 key, 424 projects, 295 version, 425 retiring (fixed assets), 138 customers, 138 mass retirements, 138 transfers to affiliates, 139 value transfers, 139 revaluation method (Consolidation), 168 revaluing (cost center planning), 218 revenue, 425 balance sheets (comparing with costs), 296 calculated, 410 intercompany accounting, 31 inventory, 416 WBS (actual), 292 revenue element accounting (Profitability Analysis module), 309, 320 cost of sales, 321 multiple versions, 321 sales promotions, 322 reverse documents (Accounts Payable), 104 RFC (remote function call), 425 routines (style guides), 426 RPC (Remote Procedure Call), 425 rules currencies (depreciation), 129 General Ledger, 35 S sales Accounts Payable (clearing), 104 cost-of-sales accounting, 413

sales promotions (revenue element accounting), 322 sales quantities (planning), 319 sales view (projects), 267 SAP courses (FICO education and training), 393 SAP International Development, 381 SAPoffice email system, 387 SAPscript (Accounts Payable), 104 scanning invoices, 96 schedules costs (planning), 256 projects, 282 network, 282 training, 399 scheduling backward, 409 float, 415 forward, 415 networks, 425 scope (special purpose ledger), 59 scrap values (calculating depreciation), 127 Screen Painter, 425 screens (assets master records) 3, 114 searching open items (Accounts Receivable), 72 data mining, 383 open information warehouse, 383 patterns, 384 secondary costs, 198, 425 planning, 220 security, 380 firewalls, 380 SET (Secure Electronic Transaction), 380 time stamping documents, 3 transactions, 3 security deposits (special transactions), 79 segments, profitability (controlling), 204 selection tree (asset reporting), 145 SET (Secure Electronic Transaction), 380 set concept (special purpose ledger), 58 settlement costing, 243 orders, 260, 262 parameters, 425

projects, 296 rules, 261 settlement functions (Capital Investment measures), 369 sharing tools (Treasury Management), 340 simulating Consolidation, 158 cost accounting, 248 costing, 231 depreciation, 130 displaying calculation, 133 displaying values, 132 planned investments, 132 previewing accounts, 131 special valuation, 125 transactions, 132 reports (Consolidation), 184 simultaneous Consolidation, 168 cost objects, 238 costing process, 425 software Consolidation, 155 design (avoiding mistakes), 3 integration (planning), 207 see also applications special funds (Funds Management module), 348 special General Ledger, 28 special ledgers (Consolidation), 163 special purpose ledger, 9 allocation, 57 comparing ledgers, 56 decentralized planning, 43 distribution, 57 distribution keys, 59 functions, 55-57, 436 General Ledger, 37-38 actions, 40 centralized planning, 43 distribution, 41 inflow data, 40 planning, 39 set concept, 42 interface, 57

planning, 58 planning parameters, 59 reporting, 60 scope, 59 set concept, 58 special transactions Accounts Receivable, 77 bills of exchange, 78 discounting (bills of exchange), 79 down payments, 77 guarantees, 80 security deposits, 79 fixed assets, 143 investments, 143 leased, 144 post-capitalization corrections, 144 reserves, 144 subnumbers, 143 subsequent acquisitions, 143 see also transactions special valuation (depreciation of assets), 123 backlog, 124 group valuation, 125 imputed interest, 124 individual, 126 insurance, 124 investments, 123 one-time revaluation, 124 replacement value, 123 simulated, 125 tax-based, 125 spooling, 425 SQL (Structure Query Language), 426 Native, 408 Open, 408 standard cost accounting, 10 standard cost estimate, 426 standard depreciation, 127 standard hierarchies, 426 standard prices, 426 standard reports (General Ledger), 47 statements (company code), 411 static costing (controlling), 190

statistical lines (master records), 166 statistics (project reporting), 300 step consolidation, 162, 168 stock (product costs), 235 strategies (training), 398 defining user competency, 399 final implementation, 400 identifying job roles and expertise, 398 ongoing support, 400 schedules, 399 selecting trainers, 399 structure reports (projects), 299 Structure/Dates view, reports (projects), 300 structures (projects) associating, 275, 277 networks, 278, 279 production resources, 280 style guides, 426 subgroups (Consolidation reporting), 169 subledgers Financial Accounting, 431 General Ledger, 27 closing, 46 posting, 45 subnumbers (special transactions), 143 subprocesses (activities), 253 subprojects (views), 298 subsidiary ledger, 4 subsidiary level Consolidation, 169 fixed assets, 170 intercompany posting transactions, 169 valuation areas, 170 substitution conditions (assets master records), 115 summaries (orders), 420 summarization objects, 426 reports (projects), 300 summary evaluations (orders), 262 super-numbers (assets), 112 supervising projects, 266 support training (ongoing), 400 workshops, post-implementation support, 404

see also education surcharges, 426 controlling, 190 calculating, 213 cost objects, 240 imputed costs, 200 projects (costing as overhead), 293 T tables cardinality, 411 domain, 415 entity relationship model, 415 foreign-key, 415 logical database, 417 pooled, 421 Tangible Fixed Assets, 354 target = actual procedure (imputed costs), 201 target costs, 235, 246 calculating, 242 target marketing, 375 task list types, 426 tax depreciation area (assets), 118, 120 tax-based depreciation (special valuation), 125 taxation country-specific, 30 international, 29 TCP/IP, 426 technical skills (FICO education and training), 390 templates (workflow), 377 third-party applications, 387 time float activities, 426 free, 416 time intervals (activities), 426 time stamping documents, 3 time-dependent data (assets master records), 115 time-to-market, 377 TR-CM Treasury-Cash Management, 12 TR-FM Treasury-Funds Management, 12 TR-TM Treasury-Treasury Management, 12 TR-Treasury, 332, 355

cash accounts, 334 cash management, 332 financial accounting, 334 functions, 333 manually entering data, 335 procedures, 333 clearing accounts, 334 automatically, 336 electronic banking, 335 foreign exchange, 333 see also treasury tracking, 338 trading partners (Consolidation), 155 ID codes, 175 training, 397 demonstrations, 403 FICO education and training, 390, 395 functional courses, 401 identifying job roles and expertise, 398 launching, 398 ongoing support, 400 overall environment, 397 overview courses, 401 strategies, 398 defining user competency, 399 implementation, 400 schedules, 399 selecting trainers, 399 walk-throughs, 403 workshops, 402 post-implementation support, 404 software implementation, 404 transaction log, 19 transaction security, 3 transactions, 18, 426 Accounts Payable, 92, 95 account assignment models, 97 automatic payment, 100 cash discounts, 101 check management, 104 checks, 97 clearing sales, 104 control totals, 97

credit memos, 100 data media, 104 debit memos, 100 down payments, 100 EDI, 96 intercompany payments, 103 invoices, 95-96 multinational accounting, 102 net posting, 99 open items, 98 payment program, 102 payment proposals, 101 preliminary documents, 98 recurring entries, 97 reverse documents, 104 SAPscript, 104 searching open items, 72 Accounts Receivable, 69 advice notes, 75 automatic banking, 76 currencies, 70 debit memos, 76 exchange rates, 71 invoices, 70 manual check deposit, 76 partial payments, 75 payments, 71 recurring entries, 69 special, 77 assets, 134 account allocation, 134 collective, 135 types of transaction, 134 business, 410 Consolidation (intercompany posting), 169 controlling, 204 cost accounting, 260 currency, 426 depreciation (simulating), 132 General Ledger, calling up data, 26 payment (cash management), 335 payment histories, 337 reconciliation ledgers, 8

see also special transactions transfer options (product costs), 234 transferring (fixed assets), 177 transferring data Consolidation, 170 groups, 171 personal computers, 171 validation, 172 controlling, 215 cost center planning, 218 transferring reserves (depreciation), 119 transfers (fixed assets) affiliates, 139 value, 139 treasury, 11 budgets, 343 available funds, 344 decentralized funds, 343 public accounting, 343 public funds, 345 targets, 344 credit limits, 337 Financial Controlling module, 343 Funds Management module, 345 availability control, 347 budget history, 348 budget monitoring, 348 budget planning, 348 budget updates, 347 Investment Management module, 349 preliminary budgets, 347 special funds, 348 liquidity, 336 management, 12 Market Risk Management module, 341 annual cash plan, 342 cash plan, 342 payment histories, 337 planning, 12 TR-TM Treasury-Treasury Management, 12 tracking items, 338 Treasury Management, 338 Treasury Data Feed component, 340

Treasury Management module, 338 reporting, 340 sharing tools, 340 Treasury Data Feed component, 340 Treasury module, 332 cash accounts, 334 cash management, 332 financial accounting, 334 functions, 333 manually entering data, 335 payment transactions, 335 procedures, 333 clearing accounts, 334 automatically, 336 electronic banking, 335 foreign exchange, 333 Investment Management, 355 types of companies (Consolidation), 166 U UML (Unified Modeling Language), 386 unit costing, 226, 427 unplanned asset depreciation, 118 unrealized costs (reserves), 424 updating budgets (Funds Management module), 347 business objects, 386 open items, 362 usage (calculating depreciation), 128 usage variance, 427 user attitudes (FICO education and training), 391 user authorizations (kerberos), 417 user exit, 427 user-defined fields, 427 user-specific keys (calculating depreciation), 126 utilization history (budgets), 348 V validation (Consolidation), 161 transferring data, 172

validation conditions (assets master records) 3, 115 valuation areas, Consolidation (subsidiary), 170 costing, 230 dates, 427 methods (costing), 230 Profitability Analysis module (proportional rate), 323 projects periodic, 293 techniques (assets), 117 variant, 427 value-chain management, 377 values depreciation (displaying), 132 investments, 358 variance categories, 427 charging, 251 costs (actual and planned), 250 key, 427 usage, 427 version, 427 volume, 428 variants costing, 413 valuation, 427 vendor payments (chart of accounts), 32 vendors (Accounts Payable), 91 branch accounts, 95 head office accounts, 95 invoices, 95 master records, 92, 93 one-time accounts, 94 payments, 95 Venn diagrams (portfolio graphics), 302 viewing assets master records, 115 calculation (simulated depreciation), 133 values (simulated depreciation), 132 views, 428 projects, 267 capital investment, 270 controlling, 269 enterprise controlling, 272

finance, 269 manufacturing, 267 materials management, 268 profitability, 271 sales, 267 subprojects, 298 Structure/Dates view (projects), 300 volume variance, 428 W walk-throughs (training), 403 WBS (Work Breakdown Structures), 8, 277, 428 actual costs, 291 actual dates, 291 actual payments, 292 actual revenues, 292 billing element, 410 elements, 428 Profitability Analysis, 311 projects (orders), 292 WfMC Workflow Management Coalition, 377 workflow (Financial Calculator), 60 work in process, 428 cost objects, 240 work orders, 428 work processes, 428 workflow altering the system, 378 assets master records, 116 change management, 378 event, 415 IDES (International Demonstration and Education System), 377 management, 428 networks, 377 sequences, 376 templates, 377 WfMC Workflow Management Coalition, 377 workshops (training), 402 post-implementation support, 404 software implementation, 404 write-ups, fixed assets (depreciation), 137

X Y Z year 2000 compliance, 381 converting third-party dates, 382 year-end assets (reporting), 145 General Ledger closing, 28, 36 results, 26 Table of Contents

Administering SAP R/3: The FI-Financial Accounting and CO-Controlling Modules (Imprint: Que) (Publisher: Macmillan Computer Publishing) Authors: Jonathan Blain, Bernard Dodd, David Sandison ISBN: 0789715481 About the Authors PART I Preparing the Public Accounts Chapter 1 Reviewing the Processes of Accounting in SAP R/3 Outlining This Book Appreciating Developments in Financial Accounting Rendering the External Accounts Using Subsidiary Accounts Using Client* Using Company Codes Using Business Areas Using Profit Centers Using Cost Accounting Areas Using Distributed Accounting Systems Using Costing and Revenue Element Accounting Using Cost Centers Using Orders Using Projects Using the Reconciliation Ledger Using Special Purpose Ledger Accounting Using Parallel Costing Systems Comparing Cost Accounting Methods Accounting for Forward Commitments and Prospects of Revenue Understanding Treasury and Financing Using Cash Management Using Treasury Planning and Active Treasury Management Using Funds Management Using Investment Management Understanding Controlling Planning and Controlling the Enterprise Business

Chapter 2 Understanding the General Ledger Understanding SAP Accounting Understanding the Principles of SAP R/3 General Ledger Accounting Using the Extended General Ledger Concept Using the Chart of Accounts Using Account Classes Using Internal Controlling Account Classes Understanding General Ledger Account Master Data Areas Using the Chart of Accounts Area Using Company Code Area Creating Charts of Accounts Maintaining General Ledger Master Data Checking the Data Implementing GL Financial Accounting Using the FI-GL General Ledger Module Integrating Accounting Through the General Ledger Identifying the Two Primary Functions of the General Ledger Using Special General Ledger Transactions Performing Year-End Closing Understanding Complex Organizations and the Chart of Accounts Understanding International Taxation Using Standard Taxation Functions Using Country-Specific Taxation Requirements Using Intercompany Accounting Using Intercompany Expense and Revenue Postings Paying for Intercompany Purchases Using Cash Receipt for Two or More Company Codes Using Head Office and Branch Accounts Making Vendor Payments to an Alternative Recipient Making Intercompany Payments Eliminating Intercompany Payables and Receivables Dealing with Language Differences Defining Currency Using Currencies in Transactions Dealing with Currency Exchange Differences Specifying Rules for Administering General Ledger Accounts Using Daily Journals and Interim Statements Performing Year-End Closing Tasks

Planning in the General Ledger Using the FI-SL Special Purpose Ledger Using the FI-GLX Standalone Special Purpose Ledger Planning in the FI-SL Special Purpose Ledger Enabling Functionalities with the Special Purpose Ledger Specifying Inflow of Data to the Special Purpose Ledger Making an Assessment in the Special Purpose Ledger Using Distribution in the Special Purpose Ledger Using the Set Concept Using Planned Amounts in the Special Purpose Ledger Planning Perspectives Posting Technique in the General Ledger Understanding Origins of General Ledger Postings Understanding the Relationship of Subledgers to the General Ledger Understanding Data Entry Techniques Closing the General Ledger During the Fiscal Year Reporting at Closing Using Standard Reports Available at Closing Using Report Writer and Report Painter for Custom Reporting Understanding Report Output Media Understanding Financial Statement Report Formats Reporting Operational Control Data at Closing Understanding Balance Sheet Reporting Principles Using the Financial Document Interface Using the Financial Information System Analyzing a Balance Sheet Using Balance Sheet Key Figure Reports Understanding Reporting Options Taking Advantage of the FI-SL Functions Using Direct Data Entry to Special Purpose Ledgers Using Standalone Special Purpose Ledger Systems Using Allocation in Special Purpose Ledgers Distributing Costs Using the Set Concept in Ledger Processing Planning in the Special Purpose Ledgers Using General Planning Parameters in FI-SL Using Distribution Keys Understanding the Scope of Special Purpose Ledger Planning

Reporting from the Special Purpose Ledgers Using Workflow with the Financial Calendar Chapter 3 Using Subledger Accounts Understanding Ledgers and Accounting Understanding Accounts Receivable Using the Customer Master Record Making Sales to an Affiliated Company Processing Master Data Records Using One-Time Accounts Using Customer Head Office and Branch Accounts Receiving Payments from an Alternate Payer Understanding Customer Transactions in Accounts Receivable Handling Recurring Entries Using Invoice and Credit Memo Entry Tools Using Entry Currencies Dealing with Currency Exchange Differences Processing Incoming Payments Understanding the Basic Procedure for Receiving Payments Searching for Invoices to Be Cleared Searching for Open Items Dealing with Open Items Using Automatic Clearing in Accounts Receivable Using Payment Procedures for Particular Countries Receiving Partial Payments Understanding the Payment Advice Note Procedure Understanding the Debit Memo Procedure Using Fast Incoming Payment Entry Techniques Using Automatic Electronic Banking Using Electronic Account Statements Using Special Transactions in Accounts Receivable Using Down Payments Using Bills of Exchange Receivables Using the Bills of Exchange Discount Ledger Using Security Deposits and Guarantees Understanding Document and Account Processing Understanding Item Display in Accounts Receivable Changing Documents Already Posted Dunning Accounts Receivable

Using Automatic Correspondence from Accounts Receivable Sending Automatic Payment Notices to Business Partners Using Account Statements and Open Item Lists Using Standard and Individual Letters Using Other Types of Automatic Correspondence Reporting Customer Accounts Managing Customer Credit Using Credit Limit Displays Creating a Credit Master Sheet Using the Accounts Payable Module Understanding the Business Functions of Accounts Payable Complying with GAAP Working with Vendor Master Records Creating and Maintaining Vendor Master Records Using One-Time Transaction Accounts Using Vendor Head Office and Branch Accounts Sending Vendor Payments to an Affiliate Understanding Transactions in Accounts Payable Using Vendor Invoices Using Electronic Data Interchange Scanning Invoices Supporting Manual Invoice Entry Handling Recurring Entries Using Account Assignment Models Using Control Totals and Checks for Duplication Working with Incomplete and Preliminary Documents Using Centralized Open Items Understanding the Net Posting Procedure Using Credit and Debit Memos Dealing with Down Payment Requests Using Automatic Payment Functions Editing a Payment Proposal Maximizing Cash Discounts Controlling the Payment Program Receiving Intercompany Payments Clearing Sales Contra Purchases by Offsets Using Reverse Documents Managing Data Media

Managing Checks Chapter 4 Accounting for Assets Defining Assets Structuring Asset Records in Financial Accounting Understanding the Hierarchical Classification of Assets Identifying Assets Developing Asset Classes Using Asset Classes to Manage Different Types of Assets Understanding Asset Class Master Records and the Asset Class Catalog Using Asset Master Records Using Group Assets and Super-numbers Using Asset Line Items Using Asset History Reporting Maintaining Asset Master Data Using Asset Master Record Elements Controlling Asset Class Screens Understanding Asset Master Maintenance Levels Using Validation Conditions and Substitution Conditions Creating and Viewing Asset Master Records Identifying Time-Dependent Data Using a Workflow to Effect Mass Changes to Asset Masters Archiving Asset Portfolios Using Valuation Techniques Using Depreciation and Value Types in Asset Accounting Understanding Other Types of Depreciation Transferring Reserves Using Depreciation Areas Using the Book Depreciation Area Using the Tax Depreciation Area Using the Cost Accounting Depreciation Area Using the Reporting Valuation Depreciation Area Using the Net Asset Depreciation Area Creating a Chart of Depreciation Maintaining the Depreciation Area Data Developing Derived Depreciation Areas Applying Special Valuation to Fixed Assets Using Investment Support Measures Using Indexed Replacement Value Depreciation

Using Backlog Calculation of Depreciation Using One-Time Revaluation Using Imputed Interest in Cost Accounting Depreciation Using Valuation for Insurance Purposes Using Valuation of Net Assets Simulating the Effects of Depreciation Using Tax-Based Depreciation as Special Valuation Reserves Using Group Valuation for Consolidation Using Individual Special Depreciation Areas Calculating Depreciation Defining User-Specific Depreciation Keys Understanding Standard Depreciation Methods in SAP R/3 FI-AA Ending the Depreciation Calculation Allowing for Cutoff Values and Scrap Values Relating Depreciation to Usage Defining Asset Accounting Periods Handling Currencies in Depreciation Calculations Using a Special Group Currency Depreciation Area Applying Differentiated Capitalization Rules Allowing for Currency and Valuation Differences Using Parallel Currencies in the General Ledger Simulating Depreciation for Planning Purposes Previewing the External Rendering of Accounts Previewing the Depreciation of Planned Investments Simulating Asset Transactions Representing and Displaying Depreciation Values Displaying the Depreciation Calculation Procedure Integrating Asset Transactions Using Standard Business Transaction Types in FI-AA Applying Account Allocation Using Collective Assets Acquiring Fixed Assets Understanding Procedures for Acquiring Assets Purchasing an Asset in Materials Management Acquiring Assets Through Capital Investment Projects Acquiring Assets Through Plant Maintenance Using FI-AA in Isolation Using Periodic Depreciation Posting

Using Manual Depreciation Posting Using Write-ups to Cancel Depreciation Retiring a Fixed Asset Retiring an Asset to a Customer Posting Mass Retirements Posting Gross Value Transfers Recording Transfers to Affiliates Managing Assets Under Construction Understanding Capitalization of an Asset Under Construction Using Open Item Management Making Down Payments for Assets Under Construction Using R/3 FI-AA for Capital Investment Projects and Orders Using FI-AA with CO-OPA Order and Project Accounting Operating to Planned Cost Schedules Using Fixed Asset Special Transactions Using Investment Support Measures Posting Subsequent Acquisitions Performing Post-Capitalization Corrections Transferring Hidden Reserves Capitalizing Leased Assets Reporting Assets Through the FIS Performing Year-End Closing of Fixed Asset Accounts Manipulating the Asset History Sheet Maintaining a Report Selection Tree Activating History Management Manipulating Asset Reports Generating Alternative Reports Interactively Customizing Ad Hoc Reports Developing an International Asset Management Capability Chapter 5 Consolidating Company Accounts Combining Financial Statements Using the FI-LC Consolidation Module Interfacing by Design Reviewing the Benefits of Enterprise Consolidation Software Using the Trading Partner Concept Preparing for Consolidation Standardizing Entries Eliminating Intercompany Payables and Receivables

Preparing for Consolidation of Investments Using What-if Versions and Forecast Simulations of Consolidation Meeting Annual Reporting Requirements of Complex Companies Using Special Report Designs Reporting Interactively Using Ratio Analysis Using Interim Periodic Financial Statements Understanding Options for Consolidation Performing Positive Auditing with the SAP R/3 Auditor Workstation Customizing the Consolidation Software Applying Step Consolidation Applying Management Consolidation Consolidating with FI-SL Special Ledgers Consolidating with the Executive Information System Exploring Consolidation Master Data Using the Business Area Concept Defining the Items in a Financial Statement Using Statistical Line Items Understanding Methods of Consolidation Defining Types of Companies Performing the First Consolidation Performing Subsequent Consolidations Using Consolidation Reporting Subgroups Preparing Data at the Subsidiary Level Eliminating Intercompany Posting Transactions Using Valuation Areas for Consolidating Fixed Assets Transferring Data Using Consolidation Groups Using a PC to Enter Consolidation Data Developing a Validation Rule Language Changing the Balance Sheet from Local to Consolidated Using Centralized Adjustment Postings Using Currency Conversion for Consolidation Eliminating Intercompany Profit and Loss Reclassifying Capitalized Assets Reclassifying Intercompany Profits to Inventory Accounting for Intercompany Fixed Asset Transfers Consolidating Investments

Using Automatic Investment Consolidation Using Fair Value Adjustment Postings Defining Goodwill Using the Consolidation Report Tree Designing Custom Consolidation Reports Using Active Excel Using Drill-down and Accessing Other Reports Analyzing with Key Figures Using Simplified Schemes in Periodic Consolidation Using Consolidation Simulation PART II Planning and Controlling Chapter 6 Controlling by Cost Management Recognizing the Aims of Controlling Defining Management Accounting Reviewing the Techniques of Overhead Cost Management Assigning the Procedures of Cost Accounting Completing the Assessment Procedure Performing Overhead Surcharge Calculations Using Static Standard Costing Using Flexible Standard Costing Based on Marginal Costs Using Profitability Analysis Defining Cost Objects and Cost Centers Using Cost Objects Defining Cost Objects Developing Overhead Cost Management Placing Cost Centers in a Structure Adapting the R/3 Organizational Structure Planning and Controlling a Business with R/3 Controlling with Job Orders Using Projects as Control Structures Accounting with Cost Elements Operating Cost Element Accounting Defining the Cost and Revenue Element Using Cost Element Parameters Classifying Cost Elements Reporting on Cost Element Group Structures Checking Posting Data in Cost Accounting

Posting to an Auxiliary or Statistical Cost Accounting Assignment Using Imputed Costs Accruals Imputing Costs as a Percentage Surcharge Imputing Costs by the Planned = Actual Procedure Imputing Costs by the Target = Actual Procedure The Role of Imputed Cost Calculation Objects Allowing for Price Variances Using the Reconciliation Ledger Implementing Cost and Profit Controlling Applying the Controlling Area Concept Defining Profitability Segments Understanding the Flow of Control Data Connecting Financial Accounting with Controlling Understanding the Value-Adding Process and the Role of Cost Objects Using Integrated Planning and Decision Support Reporting in CO-Controlling Integrating CO with R/3 Applications Establishing Cost Center Accounting Using CO-CCA Cost Center Accounting Understanding Actual Costing Understanding Cost Distribution Within CO-CCA Understanding Assessment Understanding Surcharge Calculations Understanding Cost Center Planning Procedures Posting Key Figures to Cost Centers Transferring Data Performing Period-End Tasks Performing Period-End Clearing from Cost Centers Using Cost Centers in Planning Integrating Cost Center Plans with Other Plans Planning Techniques with Cost Center Accounting Developing Planner Profiles Planning Authorization Revaluing Plans Transferring Planning Data from Other Systems Integrating Internal Orders into a Plan Planning with Cost Centers Planning Secondary Costs

Planning Functional Dependencies Budgeting a Cost Center Chapter 7 Costing on the Basis of Activities Determining the Profitability of Product Lines Introducing Cost Object Controlling Identifying Costing Requirements of Different Types of Companies Understanding Make-to-Order, Make-to-Stock, and Continuous Flow Costing Understanding Product Costing Techniques Understanding Unit Costing Understanding Order Costing Assigning Costs to Cost Objects Using Results from Costing a Cost Object Understanding Valuation Methods Understanding the Role of Flexible Analysis and Reporting in Product Cost Accou