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Clone skills, inc sap hana & bobi 4.0 coursework - case study - v1

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  • 1. CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions Analyzing Financial Statements (FS) Through SAP BOBI 4.0 a “SAP HANA” enabled solutions
  • 2. CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study OBJECTIVES:  To understand the essentials of finical statements, including  Balance Sheet  Income Statement  Cash Flow  To understand the data sources of a given finical statement in a SAP system environment  To understand the structure and layout of a finical statements  To understand the structure calculations and formulas that are used while generating a finical statement GOALS:  Analyze , Design and Implement Dimensions and Measures ( KPI) for a finical statement  Dimension modeling  KPI modeling  Analyze, Design and Implement Data Model for a finical statement  Classic Star Schema  SAP BW Extended Star Schema  Analyze, Design and Implement Layout and Mockup, Calculations for a finical statement CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 3. Learn Financial Statements (FS) Essentials Develop Conceptual & Logical View of Financial Statements Develop Physical View of Financial Statements Dimension KPI’s/ Measures Classic Star Schema SAP BW Extended Star Schema Deliverables Problem Requirements Functional Design Technical Design . . . . . . . . . . . Report Layout, Calculations, Formulas Case Study – Approach and Roadmap CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 4. FINANCIAL STATEMENTS(FS) ESSENTIALS BALANCE SHEET (BS): KEY POINTS:  The Balance Sheet presents the financial picture of the enterprise on one particular day, an instant in time, the date it was written  The Balance Sheet presents  What the enterprise has Today : Assets  How much the enterprise owes today : Liabilities  What the enterprise is worth today : Equity  The Balance Sheet reports  Has Today = Owes Today + Worth Today  Asses = Liabilities + Shareholders Equity  By definition, this equation must always be in balance with assets equaling the sum of liabilities and worth CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 5. Financial Statements(FS) Essentials Income Statement (IS): Key Points:  The income statement gives one important perspective of the health of a business , its profitability  The income statement does not tell you whole picture about a company's financial position  The Income statement report on making and selling activities of a business over a period of time  The income statement documents for a specific period ( month , quarter , year) , this is the second basis equation of accounting  SALES - ( COSTS + EXPENSES) = INCOME  The Income statement shows for a period all the action taken by the enterprise to either increase assets or decrease liabilities on the Balance Sheet  The Income statement and Balance Sheet are inevitably linked  Example: If the enterprise's Income statement shows income, then retained earnings are increased on the Balance Sheet CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 6. Financial Statements(FS) Essentials CASH FLOW(CF): KEY POINTS:  The Cash Flow Statement tracks the movement of cash through the business over a period of time  A company's Cash Flow statement is just like a check register…recording all the company’s transaction that use cash ( check) or supply cash ( deposits)  The Cash Flow shows Cash on the hand at the start of a period +   Cash Received in the period -­‐   Cash Spend in the period =   Cash on hand at the end of the period  The cash transactions that are reported in the Cash Flow statements usually has some impact to the Income Statement and Balance Sheet  If no actual cash changes hands in a particular transaction, then the Cash Flow statement is not changed CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 7. Balance Sheet (BS) Analysis CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 8. Assets   Liabili.es  &  Equity     A Cash K Accounts Payable B Account Receivable (AR) L Accrued Expenses C Inventory M Current Portion of Debt D Prepaid Expenses N Income Taxes Payable E Current Assets O Current Liabilities F Other Assets P Long Term Debt G Fixed Assets at Cost Q Capital Stock H Accumulated Depreciations R Retained Earnings I Net Fixed Assets S Shareholder's Equity J Total Assets T Total Liabilities & Equity Balance Sheet Format - for a Given Period KEY POINTS:  Assets ( Have) - Liabilities ( Owe) = Worth ( Value to Owner)  Assets = Liabilities + Worth CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 9. Assets   Calcula.ons/   Formula   A Cash B Account Receivable (AR) C Inventory D Prepaid Expenses E Current Assets A+B+C+D F Other Assets G Fixed Assets at Cost H Accumulated Depreciations I Net Fixed Assets G-H J Total Assets E+F+I Balance Sheet Format - for a Given Period Most Liquid Least Liquid CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 10. Liabili.es  &  Equity     Calcula.ons/   Formula   K Accounts Payable L Accrued Expenses M Current Portion of Debt N Income Taxes Payable O Current Liabilities K + L+M+N P Long Term Debt Q Capital Stock R Retained Earnings S Shareholder's Equity Q+R T Total Liabilities & Equity O+P+S Balance Sheet Format - for a Given Period CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 11. HOMEWORK # 1  Explain the following Balance Sheet building blocks with examples ( no story please)  Identify the data sources for the following in a SAP system environment  Cash  Account Receivable (AR)  Inventory  Prepaid Expenses  Current Assets  Other Assets  Fixed Assets at Cost  Accumulated Depreciations  Net Fixed Assets  Total Assets  Accounts Payable  Accrued Expenses  Current Portion of Debt  Income Taxes Payable  Current Liabilities  Long Term Debt  Capital Stock  Retained Earnings  Shareholder's Equity  Total Liabilities & Equity Assets Building Blocks Liability Building Blocks CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 12. Income Statement (IS) Analysis CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 13. Income  and  Expenses     Calcula.ons/   Formula   A Net Sales B Cost of Goods Sold C Gross Margin A - B D Sales and Marketing E Research and Development F General and Administrative G Operating Expenses D + E + F H Income From Operations C – G I Interest Income J Income Taxes K Net Income H + I - J Income Statement Format - Between a Given Period CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 14. HOMEWORK # 2  Explain the following Income Statement building blocks with examples ( no story please)  Identify the data sources for the following in a SAP system environment  Net Sales  Cost of Goods Sold  Gross Margin  Sales and Marketing  Research and Development  General and Administrative  Operating Expenses  Income From Operations  Interest Income  Income Taxes  Net Income Income Statement Building Blocks CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 15. Cash Flow (CF) Analysis CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 16. Cash  In  and  Cash  Out   Calcula.ons/   Formula   A Beginning Cash Balances B Cash Receipts C Cash Disbursement D Cash From Operations B – C E Fixed Assets Purchase F Net Borrowings G Income Tax Paid H Sale of Stock I Ending Balance A + D – E + F – G + H Cash Flow Format – Between Periods CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 17. HOMEWORK # 3  Explain the following Cash Flow building blocks with examples ( no story please)  Identify the data sources for the following in a SAP system environment  Beginning Cash Balances  Cash Receipts  Cash Disbursement  Cash From Operations  Fixed Assets Purchase  Net Borrowings  Income Tax Paid  Sale of Stock  Ending Balance Cash Flow Building Blocks CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 18. Accrual Basis vs. Cash Basis Analysis CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 19. Accrual Basis vs. Cash Basis  Two major ways of running a company’s books , Accrual Basis or Cash Basis, this differs on when the company records expenses and income CASH BASIS:  Cash basis accenting is the simplest accenting function as compare to Accrual Basis, in Cash basis accounting transactions are triggered only by the movement of cash ACCRUAL BASIS:  If income is measured when cash is received and expenses are measured when cash is spend , the business is said to be operating on a cash basis, this is like our check book  If income is measured when the transactions occurs irrespective of physical flow of cash, the business is said to be operating on a accrual basis  In accrual basis accounting, expenses occur when the company incurs the obligation to pay, not when it actually parts with the cash  In accrual basis accounting, sales and cost are recorded when the goods are shipped and customers incur the obligation to pat, not when they actually pay.  Ex:  Under accrual basis accounting you would lower your net worth when you user your charge card rather than when you ultimately paid the bill  Under accrual basis accounting, the income statement does not reflect the movement of cash, but rather, the generation of obligation to pay cash in the future CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 20. HOMEWORK # 4  Develop conceptual and logical data model for  Cash Flow  Balance Sheet  Income Statement CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions
  • 21. Beginning Cash Balances Cash Receipts Cash Disbursement Cash From Operations Fixed Assets Purchase Net Borrowings Income Tax Paid Sale of Stock Ending Balance $155,000 2,584,900 2,796,438 211, 538 1,750,000 900, 000 0 1,550,000 $643,462 Cash Flow Statement Cash Account Receivable (AR) Inventory Prepaid Expenses Current Assets Other Assets Fixed Assets at Cost Accumulated Depreciations Net Fixed Assets $643,462 454, 760 414, 770 0 1,512,992 0 1, 750, 000 78, 573 1,671,427 Balance Sheet Total Assets $3,184,419 Ending Cash on the Cash Flow statement always equals CASH on the balance sheet Accounts Payable $236,297 Accrued Expenses 26,435 Current Portion of Debt 100,000 Income Taxes Payable 139, 804 Current Liabilities 502, 536 Long Term Debt 800, 000 Total Liabilities & Equity $3,184,419 Capital Stock 1,550,000 Retained Earnings 331,883 Shareholder's Equity 1,881,883 CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions INTEGRATION OF CASH FLOW AND BALANCE SHEET
  • 22. CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions HOMEWORK # 5  Develop an income statement report similar to the cash flow report in slide # 21  Integrate the Income Statement and Balance Sheet for the following accounts, develop a slide deck same as slide # 21  Net Income (IS Account)  Retained Earning ( BS Account)  Shareholders Equity ( BS Account)  Net Sales (IS Account)  Account Receivable ( BS Account)
  • 23. CloneSkills, Inc. SAP HANA & BOBI 4.0 Competency Development Program Financial Analytics Case Study CloneSkills, Inc. http://www.CloneSkills.com , 916. 631.1980, 800.836.5696, Info@CloneSkills.com SAP HANA Enabled SAP BOBI 4.0 Solutions APPENDIX - SAMPLE LOGICAL DATA MODEL Sales Revenue GL Account Entity Time Currency Customer Product