SAP UNIT 5 ACCOUNTING. LESSON1

Unit 5 Lesson 1 accounting foundation

1.    Jelaskan keterkaitan antara modulSAP R/3 accounting system dengan modul yang lainnya dalam SAP!

2.    Jelaskan peran dari modul SAP R/3 accounting system!

3.    Jelaskan bagaimana SAP R/3 acoounting system disetiap negara!

4.    Sebutkan komponen dari SAP R/3 accounting system!

5.    Sebutkan komponen finance accounting (F1)!

6.    Sebutkan komponen coorporate finance management (CFM)

7.    Sebutkan profitability dan sales accounting

8.    Sebutkan komponen product cost controlling

9.    Sebutkan komponen overhad cost controlling

10. Jelaskan invesment management

11. Jelaskan project management

12. Jelaskan general ledger

13. Balance sheet

14. Loss statement

15. Syarat master sistem akuntansi yang efektif

16. Jelaskan konsep-konsep company, company code, business area, functional area, profit center.

17. Chart of account

18. Jelaskan fungsi-fungsi yang dapat dijalankan oleh chart of account

19. Jelaskan costumer master data

20. Jelaskan struktur master record untuk costumer master data

21. Jelaskan vendor master account payable

22. Jelaskan yang disediakan oleh vendor master account payable

23. Jelaskan general data

24. Jelaskan company code data

25. Jelaskan purchasing organization data

26. Jelaskan asset management

27. Jelaskan asset class asset master record

28. Jelaskan asset account balance

JAWABAN

1.    The accounting system with its various sub units is a crictical part of the SAP solution. The integration of the various aspects of accounting with each area other and with logistics and human resources applications becomes a management tool for all company departments

2.    Tools available To the management team so they can produce reports that track progress and results on internal basis,

3.    Financial accounting

-          G/L Accounting

-          Accounts payable and accounts receivable

-          Aseet accounting

4.    –G/Laccounting

--Accounts Payable and Accounts Receivable

--Asset Accounting

5.    Komponen Corporate Finance  Management (CFM) :

-          Corporate finance management (planning, analysis,decision support, finance transaction,payments, and risk capabilities in various group environtment)

-          Treasury management (cash,stocks, bonds, and derivatives) enterprise controlling includes:

-          EIS (executive information system)

-          Profit center accounting

-          Legal consilidation

6.    Profitabiility and sales accounting includes: profitability analysis

7.    Komponen product cost controlling:

-          Product cost planning

-          Cost object controlling

8.    Komponen ovrhead cost controlling :

-          Cost centers

-          Internal orders

-          Activity based costing

9.    Allows company-wide planning of capital investment programs and control of individual capital investment measure

10. Project management : allows efficients planning, cost sensitive control, and target orieted implementation of project with comprehensive integration with controlling and logistics

11. General ledger :

-          Operation transaction (for example : issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated

-          Posting transaction in subdiary ledgers (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated

-          Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system active

12. In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year

13. The profit and loss statement and the balance sheet are the two major financial reports that every public company publishes.

14. -     Company

       This represent a legally autonomous entity, composed of one or more company codes

-          Company code

This represent the tax law (national) view of the company. Fiscal calendar, local currency, and tax reporting requirements determine the design of the complete and reconciled tracking system.

-          Bussines area

This helps depict internal structures for external segment reporting. You use the bussines area to analyze selected balance sheet items and profit and loss statements for product divisions or regional structures

-          Functional area

This area dislays the profit and loss statement according to cost of sales accounting. This in comparison to period accounting,which differs depending on the request.

-          Profit center

With its flexible design, the controling term is used to depict internal areas of responbility.

15. The FI component offers a flexible methode for setting up general ledger to meet various goals concerning legal issue, value flow, and classification of postings. The chart of accounts is a classification system defined by accounting to record values or value flows.

16. -     as an operational chart of account : the operational chart of accounts contains the accounts currently used in day to day transaction with the system.

-          As a local chart of account : the local chart of accounts contains the account that area necessary to fulfill legal requirements.

-          As a group chart of account : the group of accounts contains all accounts that apply throughout the corporate group.

17.  Costumer Master

 A costumer master contains key information that defines the business relationship between a company and its costumer.Company code data controls the posting procedure and subsequent processing,such as payments and dunning.Sales organization data provides information on costumers for support execution of such business processes as entering sales orders,shipping,billing,and processing payment.

18. The costumer master;s three part structure is represented by:

General Data: This data is equally relevant to every company code and every sales organization within a company

Data for Company Codes: This data reflects company-specific agreements with costumer.

Data for Sales : This data has different characteristics for a company’s sales organizations and channels.

19. Vendor master account payable : the vendor master record  contains all the information a company needs for its bussines relationships with vendors

20. The vendor master record provides the folowing :

21.  Overview of all data for a given vendor

22. Flexible data access

23. Baseline data used to control payment transactions and to represent bussiness process ( preliminary invoice posting). In addition the vendor master record’s flexible design is well suited for special needs

24. General data : includes address and telecomunications data (telephone, facsimile ang telex infrmation) general vendor information (coorporate group, industry branch) as well as bank details.

25. Company code data : includes company specific policies concering payment transactions, dunnng procedurs, and correspondence information.

26. Purchasing organization data : includes inquiry, order, and voice verification information. This data is only needed if you make use of the SAP systems purchasing function.

27. Asset management : increasing automation makes lanning and monitoring of fixed assets for eksternal and internal accounting purpose ever  more important. In addition to pure accounting and balance sheet preparation, three are extensive requirements for controlling and maintanance monitoring.

28. Account balance : a line item display provides an overview of the open, cleared, and parked items from an account. You determine about the individual line items is to be displayed on the screen.