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Financial Accounting (FI)  - Organizational Structures -
Business Process Integration   This is the first step of our implementation of SAP software forJanuary 2008   our company....
Organizational Data• A hierarchy in which the organizational units  in an enterprise are arranged according to  tasks and ...
Unit 3, Part 3 – Org Structures• Organizational Structures      – Client      – Company      – Chart of accounts      – Co...
Client     • Highest hierarchical level in an SAP       environment     • A complete database containing all the       tab...
Client    Setting Up Clients in Customizing                              © SAP AG - University Alliances and TheJanuary 20...
Company• A company is the smallest organizational unit for  which individual financial statements can be  drawn up accordi...
Organizational Structure                                Client                          Company                         © ...
Company Code• A legally independent entity• The smallest organizational unit for which  accounting can be carried out• Bus...
Organizational Structure                                   Client                             Company                     ...
Chart of Accounts• A listing of the accounts (assets, liabilities, equity,     revenues, and expenses) that are contained ...
Types of COA• operative COA• country-specific COA• group COA
Chart of Accounts          United States                                        Canadian          Chart of                ...
• Different financial statements for each  company code because of regulatory  requirements of each country
Chart of Accounts          United States                                        Canadian          Chart of                ...
Organizational Structure                                   Client     Chart of                             Company     Acc...
• Balances in balance sheet accounts are carried  forward into the same account at the end of  the year.• Balances in the ...
Ex: Accounts in the GL00 COA• Profit and Loss Accounts  – Sales Revenue  – Sales Discount  – Miscellaneous Revenue  – Reve...
• Profit and Loss Accounts  – Raw Material Consumption Expense  – Finished Product Consumption Expense  – Trading Good Con...
• Profit and Loss Accounts  – Insurance Expense-Liability  – Payroll Expense-Office  – Payroll Expense-Administrative  – S...
• Profit and Loss Accounts  –   IT Expense Account  –   Production Order Variance Expense Account  –   Utilities (electric...
• Balance Sheet Accounts  –   Bank Account  –   Alternate Bank Account  –   Trade Accounts Receivables  –   Miscellaneous ...
• Balance Sheet Accounts  –   Inventory-Production Supplies  –   Inventory-Suspense  –   Inventory-Operating Supplies  –  ...
• Balance Sheet Accounts  –   Office Furniture  –   Accumulated Depreciation-Office Furniture  –   Office Equipment and Co...
• Balance Sheet Accounts  – Payables-Income Taxes  – Payables-Miscellaneous  – Payables-Interest  – Payables-Short Term No...
• Balance Sheet Accounts  – Accrued Tax – Input  – Unearned Revenues  – Common Stock  – Additional Paid-in-Capital  – Reta...
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MELJUN CORTES Financial Accounting Organizations Structure Part A

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MELJUN CORTES Financial Accounting Organizations Structure Part A

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MELJUN CORTES Financial Accounting Organizations Structure Part A

  1. 1. Financial Accounting (FI) - Organizational Structures -
  2. 2. Business Process Integration This is the first step of our implementation of SAP software forJanuary 2008 our company.SAP AG - University Alliances and The Rushmore 2
  3. 3. Organizational Data• A hierarchy in which the organizational units in an enterprise are arranged according to tasks and functions• Are static data and are rarely changed• The definition of organization units is a fundamental step, it is a critical factor in how the company will be structured © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 3 reserved.
  4. 4. Unit 3, Part 3 – Org Structures• Organizational Structures – Client – Company – Chart of accounts – Company code – Credit control area © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 4 reserved.
  5. 5. Client • Highest hierarchical level in an SAP environment • A complete database containing all the tables necessary for creating a fully integrated information system • Master records are created at the client level © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 5 reserved.
  6. 6. Client Setting Up Clients in Customizing © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 6 reserved.
  7. 7. Company• A company is the smallest organizational unit for which individual financial statements can be drawn up according to the relevant commercial law.• Consolidated financial statements are created at the company level• A company can include one or more company codes• All company codes must use the same chart of accounts and fiscal year• Company is not required in the definition of an enterprise (optional) © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 7 reserved.
  8. 8. Organizational Structure Client Company © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 8 reserved.
  9. 9. Company Code• A legally independent entity• The smallest organizational unit for which accounting can be carried out• Business transactions are processed at this level• Accounts are managed at this level• Legal financial statements, such as the balance sheet and the income statement, are generated at this level using the General Ledger balances © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 9 reserved.
  10. 10. Organizational Structure Client Company Company Code © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 10 reserved.
  11. 11. Chart of Accounts• A listing of the accounts (assets, liabilities, equity, revenues, and expenses) that are contained in the General Ledger• A list of all G/L accounts used by one or several company codes.• A chart of accounts must be assigned to every company code in order to create the General Ledger for that company• Several company codes can use the same chart of accounts• For each G/L account, the chart of accounts contains the account number, account name, account group, and whether it is in a balance sheet or profit and loss account.January 2008 © SAP AG - University Alliances and The Rushmore Group, LLC 2008. All rights 11 reserved.
  12. 12. Types of COA• operative COA• country-specific COA• group COA
  13. 13. Chart of Accounts United States Canadian Chart of Chart of Accounts Accounts Operative Chart of AccountsGBI US GBI DE © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 13 reserved.
  14. 14. • Different financial statements for each company code because of regulatory requirements of each country
  15. 15. Chart of Accounts United States Canadian Chart of Chart of Accounts AccountsCompany Company Company CompanyCode 010 Code 038 Code 110 Code 117 © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 15 reserved.
  16. 16. Organizational Structure Client Chart of Company Accounts Company Code © SAP AG - University Alliances and TheJanuary 2008 Rushmore Group, LLC 2008. All rights 16 reserved.
  17. 17. • Balances in balance sheet accounts are carried forward into the same account at the end of the year.• Balances in the P & L accounts are carried forward into different specified accounts.
  18. 18. Ex: Accounts in the GL00 COA• Profit and Loss Accounts – Sales Revenue – Sales Discount – Miscellaneous Revenue – Revenue Deductions – Gain or Loss on Sale of Assets – Customer Service Revenue – Customer Service Revenue Settlement – Labor
  19. 19. • Profit and Loss Accounts – Raw Material Consumption Expense – Finished Product Consumption Expense – Trading Good Consumption Expense – Semifinished Consumption Expense – Supplies Expense – Utilities Expense – Legal and Professional Expense – Rent Expense
  20. 20. • Profit and Loss Accounts – Insurance Expense-Liability – Payroll Expense-Office – Payroll Expense-Administrative – Sales Expense – Tax Expense-Property – Tax Expense-Income – Miscellaneous Expense – Labor Expense – Cost of Goods Sold Expense Account
  21. 21. • Profit and Loss Accounts – IT Expense Account – Production Order Variance Expense Account – Utilities (electricity and phone) – Mftg Output Settlement – Mftg Output Settlement Variance – Purchase Price Difference – Production Variance – Research and Development – Cost of Good Sold
  22. 22. • Balance Sheet Accounts – Bank Account – Alternate Bank Account – Trade Accounts Receivables – Miscellaneous Account Receivable – Interest Receivable – Inventory-Raw Materials – Inventory-Finished Goods – Inventory-Trading Goods – Inventory-Semifinished Goods
  23. 23. • Balance Sheet Accounts – Inventory-Production Supplies – Inventory-Suspense – Inventory-Operating Supplies – Prepaid Insurance – Prepaid Rent – Notes Receivable – Land – Production Machinery, Equipment and Fixtures – Accumulated Depreciation-Production Machinery, Equipment and Fixtures
  24. 24. • Balance Sheet Accounts – Office Furniture – Accumulated Depreciation-Office Furniture – Office Equipment and Computers – Accumulated Depreciation-Office Equipment and Computers – Vehicles – Accumulated Depreciation-Vehicles – Intangible Assets – Accumulated Amortization-Intangible Assets – Payables-Trade Accounts
  25. 25. • Balance Sheet Accounts – Payables-Income Taxes – Payables-Miscellaneous – Payables-Interest – Payables-Short Term Notes – Payables-Ling Term Notes – Payables-Commissions – Goods Receipt/Invoice Receipt Account – Accrued Tax-Output
  26. 26. • Balance Sheet Accounts – Accrued Tax – Input – Unearned Revenues – Common Stock – Additional Paid-in-Capital – Retained Earnings

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