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Accrual Engine by Sap

Accrual Engine by Sap

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Published by DeokMo Jung

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Published by: DeokMo Jung on Jun 14, 2012
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08/26/2014

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©SAP AG 2002, Title of Presentation, Speaker Name 109

Manual Accruals: Documents in FI

D

C

Accrued Revenues

18,000 (I.1)

(P.1) 300

D

C

Receivables

(I.1) 18,000

D

C

Revenues

300 (P.1)

©SAP AG 2002, Title of Presentation, Speaker Name 110

Manual Accruals: Posting Deltas

In each period, the following accruals are calculated:

Revenues (Accrual Type RVNUES):300 EUR
Costs (Accrual Type COSTS):

100 EUR

In the first period (1/2000) these values were posted correctly.
Now let us assume that the customer forgets to carry out the accrual run in

2/2000.
The next accrual run is carried out in 3/2000.
The Accrual Engine then calculates that in 3/2000 the accrued values should

be:

Calculated Revenues:

3 x 300 EUR = 900 EUR

Calculated Costs:

3 x 100 EUR = 300 EUR

In 3/2000, the Accrual Engine then posts the difference between the
calculated values and the values already posted:

Posted Revenues:

3 x 300 EUR - 300 EUR = 600 EUR

Posted Costs:

3 x 200 EUR - 100 EUR = 200 EUR

This is displayed in the next slide

©SAP AG 2002, Title of Presentation, Speaker Name 111

Manual Accruals: Posting Deltas

©SAP AG 2002, Title of Presentation, Speaker Name 112

Manual Accruals: Changing the Accrual Object

Let us make the example more complex: Change to total costs which are to be

accrued:

On 31 March 2000, the following costs had already been accrued: 3 x 100 EUR =

300 EUR

On 15 Feb. 2000, the premium for the salesman is raised from 6,000 EUR to 9,000

EUR

When changing the total costs to be accrued from 6,000 EUR to 9,000 EUR, the
opening posting of 6,000 EUR is reversed and a new opening posting of 9,000
EUR is posted. Periodic costs are now calculated to be 9,000 EUR / (5 x 12) = 150
EUR

In the next periodic accrual run on 30 April 2000, Accrual Engine calculates the
following costs: 4 x 150 EUR = 600 EUR

On 30 April 2000, the Accrual Engine posts the delta of 600 - 300 = 300 EUR
automatically.

©SAP AG 2002, Title of Presentation, Speaker Name 113

Manual Accruals: Changing the Accrual Object

©SAP AG 2002, Title of Presentation, Speaker Name 114

Manual Accruals: Changing the Accrual Object

D

C

Accrued Costs

(I.1) 6 000

D

C

Costs

6 000 (I.1)

(I.3) 9 000

9 000 (I.3)

(I.2) - 6 000

- 6 000 (I.2)

©SAP AG 2002, Title of Presentation, Speaker Name 115

Manual Accruals: Changing the Accrual Object

©SAP AG 2002, Title of Presentation, Speaker Name 116

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