Sap - Hana

Mickael QUESNOT ©
S/4 HANA Implementation

Business Blueprint
SAP FICO - Financial Accounting & Controlling
Commenté [DKY[1]:
Project Name: S/4 HANA Implementation
Deliverable Name: Financial Accounting Business Blueprint Sign-off Review Date:

Milestone (Phase): Blueprint Phase
Brief Deliverable Description: The objective of the Blueprint phase is to capture and document the functional and non-functional detailed requirements and
gain a common understanding of how KPC’S CUSTOMER EU intends to use SAP. The purpose of the blueprint document is to
verify and ensure that proper understanding of the requirements has been communicated; areas where SAP system will not fully
support the business requirements and the functional design required to address the gap are clearly documented.
Sign-off this deliverable denotes sign-off party fully understands the purpose and accepts the contents of the deliverable.
Sign-off Response:
Signed-off
Not signed-off until below issues are addressed
Deliverable Sign-off Comments or Issues
Mickaël QUESNOT © - Copyright
https://www.linkedin.com/in/mickaelquesnot/
1
Sign-off Party
Name:
Signature:
Organization / Title
Role in Project
Date sign
Sign-off Party
Name:
Signature:
Organization / Title KPC’S CUSTOMER Chief Accounting Officer
Role in Project KPC’S CUSTOMER Chief Accounting Officer
Date sign
Sign-off Party
Name:
Signature:
Organization / Title VFEU IT Director
Role in Project VFEU IT Director
2
Date sign
Sign-off Party
Name:
Signature:
Organization / Title Chief operation officer
Role in Project Chief operation officer
Date sign
Sign-off Party
Name:
Signature:
Organization / Title KPC’S CUSTOMER chief accountant
Role in Project KPC’S CUSTOMER chief accountant
Date sign
3
Version and Change Control
Main Author
Title Financial Accounting Business Blueprint
Status Update Version Major 1 Version Minor 1
Version Date Author Reviewed by Description
4
Legends & Abbreviations
Abbreviation Description
AP Accounts Payable
AR Accounts Receivable
CoCd Company Code
CN Credit Note
DN Debit Note
VAT Value Added Tax
Tile SAP application/tile
G/L General Ledger
CoA Chart of Accounts
COD Chart of Depreciation
FC Financial Controller
5
Contents
Erreur ! Signet non défini.
1. Financial Accounting Process Maps ............................................................................................................................................................................................. 14
1.1 FI-010: GL Account Maintenance ......................................................................................................................................................................................... 14
1.1.1 Process Map .................................................................................................................................................................................................................. 14
1.1.2 Process Tasks ................................................................................................................................................................................................................ 15
1.2 FI-020: Exchange Rate Maintenance ................................................................................................................................................................................... 18
1.2.1 Process Map .................................................................................................................................................................................................................. 18
1.2.2 Process Tasks ................................................................................................................................................................................................................ 19
1.3 FI-030: Journal Voucher Posting .......................................................................................................................................................................................... 20
1.3.1 Process Map .................................................................................................................................................................................................................. 20
1.3.2 Process Tasks ................................................................................................................................................................................................................ 21
1.4 FI-040: GL Document Reversal Processing ......................................................................................................................................................................... 22
1.4.1 Process Map .................................................................................................................................................................................................................. 22
1.4.2 Process Tasks ................................................................................................................................................................................................................ 24
1.5 FI-050: GL Manage recurring documents ............................................................................................................................................................................. 26
1.5.1 Process Map .................................................................................................................................................................................................................. 26
1.5.2 Process Tasks ................................................................................................................................................................................................................ 27
1.6 FI-060: GL Accrual Posting ................................................................................................................................................................................................... 29
1.6.1 Process Map .................................................................................................................................................................................................................. 29
6
1.6.2 Process Tasks ................................................................................................................................................................................................................ 30
1.7 FI-070: GL Manage GL Month End Processing .................................................................................................................................................................... 31
1.7.1 Process Map .................................................................................................................................................................................................................. 31
1.7.2 Process Tasks ................................................................................................................................................................................................................ 32
1.8 FI-080: GL Year End Processing. ......................................................................................................................................................................................... 37
1.8.1 Process Map .................................................................................................................................................................................................................. 38
1.8.2 Process Tasks ................................................................................................................................................................................................................ 38
1.9 FI-090: Bank Master.............................................................................................................................................................................................................. 41
1.9.1 Process Map .................................................................................................................................................................................................................. 41
1.9.2 Process Tasks ................................................................................................................................................................................................................ 41
1.10 FI-100: House Bank & Account ID Maintenance .................................................................................................................................................................. 43
1.10.1 Process Map .................................................................................................................................................................................................................. 43
1.10.2 Process Tasks ................................................................................................................................................................................................................ 44
1.11 FI-110: Bank Statement Processing ..................................................................................................................................................................................... 45
1.11.1 Process Map .................................................................................................................................................................................................................. 45
1.11.2 Process Tasks ................................................................................................................................................................................................................ 46
1.12 FI-120: AP Manage Invoice Non-trade and Credit Memos (non-PO) ................................................................................................................................... 46
1.12.1 Process Map .................................................................................................................................................................................................................. 47
1.12.2 Process Tasks ................................................................................................................................................................................................................ 47
1.13 FI-130: AP Invoice/ Credit Memo - with PO .......................................................................................................................................................................... 49
1.13.1 Process Map .................................................................................................................................................................................................................. 49
1.13.2 Process Tasks ................................................................................................................................................................................................................ 50
1.14 FI-140: AP Return invoice to vendor with PO ....................................................................................................................................................................... 55
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1.14.1 Process Map .................................................................................................................................................................................................................. 56
1.14.2 Process Tasks ................................................................................................................................................................................................................ 57
1.15 FI-150: AP Vendor DownPayment ........................................................................................................................................................................................ 59
1.15.1 Process Map .................................................................................................................................................................................................................. 59
1.15.2 Process Tasks ................................................................................................................................................................................................................ 60
1.16 FI-160: AP Vendor Outgoing Payment ................................................................................................................................................................................. 62
1.16.1 Process Map .................................................................................................................................................................................................................. 62
1.16.2 Process Tasks ................................................................................................................................................................................................................ 65
1.17 FI-170: AP Petty Cash Processing ....................................................................................................................................................................................... 69
1.17.1 Process Map .................................................................................................................................................................................................................. 70
1.17.2 Process Tasks ................................................................................................................................................................................................................ 72
1.18 FI-180: AP Staff Advance ..................................................................................................................................................................................................... 74
1.18.1 Process Map .................................................................................................................................................................................................................. 74
1.18.2 Process Tasks ................................................................................................................................................................................................................ 75
1.19 FI-190: AP Clearing Staff Advance Processing .................................................................................................................................................................... 76
1.19.1 Process Map .................................................................................................................................................................................................................. 77
1.19.2 Process Tasks ................................................................................................................................................................................................................ 79
1.20 FI-200: AP Vendor Account clearing..................................................................................................................................................................................... 83
1.20.1 Process Map .................................................................................................................................................................................................................. 83
1.20.2 Process Tasks ................................................................................................................................................................................................................ 84
1.21 FI-210: AP Month End Closing ............................................................................................................................................................................................. 88
1.21.1 Process Map .................................................................................................................................................................................................................. 88
1.21.2 Process Tasks ................................................................................................................................................................................................................ 89
8
1.22 OC-010: Customer Master Data Management ..................................................................................................................................................................... 91
1.22.1 Process Map .................................................................................................................................................................................................................. 91
1.22.2 Process Tasks ................................................................................................................................................................................................................ 95
1.23 FI-220: AR Manage AR - Invoice / DN / CN Processing....................................................................................................................................................... 95
1.23.1 Process Map .................................................................................................................................................................................................................. 95
1.23.2 Process Tasks ................................................................................................................................................................................................................ 96
1.24 FI-230: AR Down Payment Received from customer ........................................................................................................................................................... 98
1.24.1 Process Map .................................................................................................................................................................................................................. 99
1.24.2 Process Tasks .............................................................................................................................................................................................................. 100
1.25 FI-240: AR Process Collections .......................................................................................................................................................................................... 101
1.25.1 Process Map ................................................................................................................................................................................................................ 101
1.25.2 Process Tasks .............................................................................................................................................................................................................. 102
1.26 FI-250: AR Dunning Letters and Statement of Account...................................................................................................................................................... 104
1.26.1 Process Map .............................................................................................................................................................................................................. 105
1.26.2 Process Task ................................................................................................................................................................................................................ 105
1.27 FI-260: AR Bad Debts Provision/ Write Offs/ Recovery...................................................................................................................................................... 107
1.27.1 Process Map ap .......................................................................................................................................................................................................... 108
1.27.2 Process Tasks .............................................................................................................................................................................................................. 108
1.28 FI-270: AR Clearing ............................................................................................................................................................................................................ 110
1.28.1 Process Map ................................................................................................................................................................................................................ 110
1.28.2 Process Tasks .............................................................................................................................................................................................................. 111
1.29 FI-280: AR month end closing ............................................................................................................................................................................................ 113
1.29.1 Process Map ................................................................................................................................................................................................................ 113
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1.29.2 Process Tasks .............................................................................................................................................................................................................. 114
1.30 FI-290: AA Manage Asset/Sub Asset Master Data ............................................................................................................................................................. 116
1.30.1 Process Map ................................................................................................................................................................................................................ 116
1.30.2 Process Tasks .............................................................................................................................................................................................................. 118
1.31 FI-300: AA Manage Capitalisation of Assets via PO .......................................................................................................................................................... 120
1.31.1 Process Map ................................................................................................................................................................................................................ 120
1.31.2 Process Tasks .............................................................................................................................................................................................................. 122
1.32 FI-310: AA Asset Acquisition without PO ............................................................................................................................................................................ 125
1.32.1 Process Map ................................................................................................................................................................................................................ 125
1.32.2 Process Tasks .............................................................................................................................................................................................................. 126
1.33 FI-320: AA Asset Retirement .............................................................................................................................................................................................. 128
1.33.1 Process Map ................................................................................................................................................................................................................ 128
1.33.2 Process Tasks .............................................................................................................................................................................................................. 129
1.34 FI-330: AA Asset Transfer Intracompany (within company code) ...................................................................................................................................... 131
1.34.1 Process Map ................................................................................................................................................................................................................ 131
1.34.2 Process Tasks .............................................................................................................................................................................................................. 132
1.35 FI-340: AA Asset Transfer within 2 company codes ........................................................................................................................................................... 135
1.35.1 Process Map ................................................................................................................................................................................................................ 135
1.35.2 Process Tasks .............................................................................................................................................................................................................. 136
1.36 FI-350: AA Leasing / Borrowing process ............................................................................................................................................................................ 137
1.36.1 Process Map ................................................................................................................................................................................................................ 137
1.36.2 Process Tasks .............................................................................................................................................................................................................. 138
1.37 FI-360: AA Leasing Contract Conclusion ............................................................................................................................................................................ 139
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1.37.1 Process Map ............................................................................................................................................................................................................... 140
1.37.2 Process Tasks .............................................................................................................................................................................................................. 141
1.38 FI-370: AA Physical Count .................................................................................................................................................................................................. 142
1.38.1 Process Map ................................................................................................................................................................................................................ 142
1.38.2 Process Tasks .............................................................................................................................................................................................................. 142
1.39 FI-380: AA Depreciation and Month End closing ................................................................................................................................................................ 145
1.39.1 Process Map ................................................................................................................................................................................................................ 145
1.39.2 Process Tasks .............................................................................................................................................................................................................. 145
1.40 FI-390: AA Asset Year End Closing .................................................................................................................................................................................... 149
1.40.1 Process Map ................................................................................................................................................................................................................ 149
1.40.2 Process Tasks .............................................................................................................................................................................................................. 149
1.41 FI-400: FM Fund Center Maintenance ................................................................................................................................................................................ 150
1.41.1 Process Map ................................................................................................................................................................................................................ 150
1.41.2 Process Tasks .............................................................................................................................................................................................................. 151
1.42 FI-410: FM Commitment Item Maintenance ....................................................................................................................................................................... 152
1.42.1 Process Map ................................................................................................................................................................................................................ 152
1.42.2 Process Tasks .............................................................................................................................................................................................................. 153
1.43 FI-420: FM Maintain Budget Processing ............................................................................................................................................................................ 154
1.43.1 Process Map ................................................................................................................................................................................................................ 154
1.43.2 Process Tasks .............................................................................................................................................................................................................. 155
1.44 FI-430: FM Budgeting Transfer, Supplementary ................................................................................................................................................................ 156
1.44.1 Process Map ................................................................................................................................................................................................................ 156
1.44.2 Process Tasks .............................................................................................................................................................................................................. 158
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1.45 FI-450: FM Budget Year End Processing ........................................................................................................................................................................... 162
1.45.1 Process Map ................................................................................................................................................................................................................ 163
1.45.2 Process Tasks .............................................................................................................................................................................................................. 163
1.46 CO-010: Maintain Profit Center ........................................................................................................................................................................................... 164
1.46.1 Process Map ................................................................................................................................................................................................................ 165
1.46.2 Description of Process ................................................................................................................................................................................................ 166
1.47 CO-020: Maintain Cost Center ............................................................................................................................................................................................ 167
1.47.1 Process Map ................................................................................................................................................................................................................ 168
1.48 CO-030: Maintain Statistical Key Figure ............................................................................................................................................................................. 170
1.48.1 Process Map ................................................................................................................................................................................................................ 171
1.49 CO-060: Allocation Cycle Maintenance .............................................................................................................................................................................. 172
1.49.1 Process Map ................................................................................................................................................................................................................ 173
1.50 CO-050: Maintain Internal Order ......................................................................................................................................................................................... 174
1.50.1 Process Map ................................................................................................................................................................................................................ 175
2. Organization Structure ................................................................................................................................................................................................................ 180
2.1 Operating Concern .............................................................................................................................................................................................................. 181
2.2 Controlling Area .................................................................................................................................................................................................................. 182
2.3 Financial Management Area ............................................................................................................................................................................................... 183
2.4 Company Code ................................................................................................................................................................................................................... 184
2.5 Segment .............................................................................................................................................................................................................................. 185
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2.6 Business Place .................................................................................................................................................................................................................... 186
2.7 Trading Partner ................................................................................................................................................................................................................... 187
2.8 Chart of Accounts................................................................................................................................................................................................................ 188
2.9 Group Chart of Account ...................................................................................................................................................................................................... 189
2.10 Chart of Depreciation, Depreciation Area ........................................................................................................................................................................... 189
3. Master Data ................................................................................................................................................................................................................................. 192
3.1 General Ledger Account ..................................................................................................................................................................................................... 192
3.2 G/L Account Group ............................................................................................................................................................................................................. 195
3.3 Customer Account Group, Business Partner and Reconcialiation Accounts .............................................................................. Erreur ! Signet non défini.
3.4 Vendor Account Group, Business Partner ad Reconciliation Accounts ...................................................................................... Erreur ! Signet non défini.
3.5 Funds Center ...................................................................................................................................................................................................................... 199
3.6 Funds Center Group ........................................................................................................................................................................................................... 200
3.7 Commitment Items .............................................................................................................................................................................................................. 201
3.8 Commitment Items Group ................................................................................................................................................................................................... 201
3.9 Fund Management Derivation Rule .................................................................................................................................................................................... 202
3.10 Profit Center ........................................................................................................................................................................................................................ 203
3.11 Cost Center ......................................................................................................................................................................................................................... 203
3.12 Internal Order ...................................................................................................................................................................................................................... 204
13
1. Financial Accounting Process Maps
1.1 FI-010: GL Account Maintenance
1.1.1 Process Map
14
The KPC’S CUSTOMER EU’s Operational Chart of Accounts (2000) comprises mainly Balance Sheet GL accounts, Expenses GL accounts, Revenue GL accounts and
Secondary Cost Element.
1.1.2 Process Tasks
Task / Activity Activity Description Responsibility

Code
FI-010-010 Send email to master data User sends request to master data team, cc to Accounting manager by Requester & Accounting manager
team email.
Accounting manager will verify and approve the GL account maintenance
request.
Non SAP
FI-010-020 Verify GL account Accounting manager will verify the GL account maintenance request and Financial controller
maintenance request. feedback to master data team.
If Group COA needs to be created, Financial Controller will have to
request approval from KPC’S CUSTOMER Finance before creating.
Non SAP
FI-010-030 Create GL account in Excel file Data Maintenance team will fill in GL account information in Excel file. Data maintenance team
Non SAP
FI-010-040 Maintain new GL account in Master data team maintains new GL account at local Chart of Accounts Data maintenance team
COA level. The length of account is 10 digits. The information captured at this
level includes:
• Account group: short term asset, long term asset
• Account type: Balance sheet account, P&L account
15
Code
• Account description
• Management information for consolidation: group account

number
SAP
Command Line: FSP0
Solutions (Applications): Standard

FI-010-050 Extend the GL account to Master data team maintains new GL account at Company Code level. The Data maintenance team
Company code information captured at this level includes:
• Currency: in case only one currency is allowed for this account,
we can define the currency in the GL master data
• Tax category: determine whether it is compulsory to post tax to
this account
• Reconciliation account: in case the account needs to be
managed by vendor, customer, or asset – indicate the account
type here.
• Open item management: tick this if we want to manage the
status of each line item, whether it is cleared or still open
• Line item display: tick this if we want to view line item report of
this account, not just the total balance report.
• Automatic posting: tick this if this account is only to be posted
to automatically. Inventory accounts in Merchandise module are
normally automatically posted to.
SAP
Command Line: FSS0
16
Code
System Components: General ledger

FI-010-060 Change or block GL account Blocking GL account can be made at two levels: COA and Company Code. Data maintenance team
Blocking is used when we want to stop postings to the account. We can
unblock the account later if we want to allow for posting to the account.
• At COA level: block all postings to this account for all Company
Codes
• At Company Code level: block postings to the account for a
specific Company Code only. Postings to the account in other
Company Codes can still be made.
SAP
Command Line: FSS0
FI-010-070 Mark for deletion When an account is marked for deletion, system will warn users that the Data maintenance team Commenté [DKY[2]: WHO IS MAINTENANCE DATA TEAM
IN THE CURRENT ORGANISATION Vin”S?
account will be deleted or archived later.
If GL account has been posted, system will not allow deletion. In this
case, we must block this GL account.
SAP
Command Line: FSS0
FI-010-080 Inform the requestor • Reject: Accounting manager will inform the GL account Finance & Accounting department
maintenance requestor upon the rejection.
17
Code
• Approve: Inform the requestor about the action taken on the GL

account master data.
Non SAP
1.2 FI-020: Exchange Rate Maintenance
1.2.1 Process Map
Exchange rates for foreign currencies will be centrally maintained in accounting department.
Regarding the reverse document, there is no difference exchange rate with reverse in both cases (reverse in negative and reversal) Commenté [DKY[3]: Exchange rate maintenance – when it
refers to VND must be maintained centrally in VN – in VF EU –
KPC’S CUSTOMER EU will update exchange rate for all company code of KPC’S CUSTOMER EU. not applicable
18
1.2.2 Process Tasks

Code
FI-020-010 Check and get exchange rate The treasury accountant will access Bank’s website to get exchange rate Finance & Accounting department
from bank's website
Non SAP
FI-020-020 Enter exchange rate This rate will be used for all company codes. Finance & Accounting department Commenté [DKY[6]: which exchange rate do you refer to ?
if we have an invoice in foreign currency, we will record in
At KPC’S CUSTOMER EU. Exchange rate should be entered on the first day equivalent EUR ?
of the month for reference exchange rate that will be used in transaction
At the end of month, the exchange rate for FOREX valuation will be
entered Commenté [SJ4]: Updated FOREX maintenance step and IP
Flow diagram.
The error will happen when exchange rate is input wrong format.
Commenté [LDHV5R4]: updated
Example: Exchange rate 1 EUR = 27000 VND. Input in system will be
27.000. If 27000 will be input in system, the system will throw the error.
(the ratio between EUR = 1000 VND)
Exchange rate types are defined as below:
• M: Daily exchange rate for AR and AP
• V: Month end exchange rate for AR, AP, Cash (use to perform
exchange rate revaluation)
• P: Planning exchange rate
SAP
Command Line:
S_BCE_68000174 - Enter Translation Rates
S_B20_88000153 - Enter Currency Exchange Rates using a Worklist
System Components: General Ledger
19
1.3 FI-030: Journal Voucher Posting Commenté [SJ7]: Updated process flow – no more approval
for park/hold documents. General accountant will be able to
park/hold if necessary or post directly.
1.3.1 Process Map
GL Journal Voucher Processing -To process Manual journal postings in GL Modules

In SAP System each posting is always stored in the form of a document. Only complete documents can be posted in the SAP System:
- Where the balance of the debit and credit items is zero
- Further conditions for posting a document are the basic account assignment data, such as document date, posting date, document type, posting key, account number,
and amount.
Entries must be made in all the required fields (these are defined as ‘required’ during system configuration).
Depending on business requirement, user can choose direct posting or parking before posting.
Note: All transactions created from other modules (eg MM) will automatically flow to FI module.
20
1.3.2 Process Tasks

Code
FI-030-010 Prepare Supporting Prepare Supporting Documents for manual journal postings like General accountant
Documents commission sheet, per diem, salary sheet, insurance, etc.
Non SAP
FI-030-020 Park/Hold or Post GL Account General accountant may park/hold GL account postings if necessary (eg, General accountant
Postings need to confirm details before posting) or post the GL account postings
directly
SAP
Command Line: FV50, FB50
System Components: Finance Accounting - General Ledger
FI-030-030 Prints a list of documents by At month end, general accountant prints a list of documents entered, General accountant
user entered at month end attaches to supporting documents and get approval from CFO before
physically filing the documents.
SAP
Command Line: FB03, S_ALR_87012287 - Document Journal
FI-030-040 Change text, assignment in General accountant changes text, assignment in document. Only the General accountant
document reference text and header text can be edited. In the case of incorrect GL,
amount cost center, posting etc, the journal must be reversed
21
Code
SAP
Command Line: FB02
1.4 FI-040: GL Document Reversal Processing Commenté [SJ8]: Updated process flow to include mass
reversal approval step.
1.4.1 Process Map
22
Sometimes documents are posted with wrong entries/information, such documents need to be reversed / canceled and correct documents have to be posted. This only
applies for documents that posted from FI. Those documents that posted from other modules (eg: MM) will be reversed in separate screens.
Finance personnel will process GL document reversal for certain reason that system does not permit to change some fields, such as:
• Wrong postings to GL accounts,
• Wrong amount postings
• Wrong assignment to cost center
• Wrong document and posting date
• Others
23
1.4.2 Process Tasks

Code
FI-040-010 Find out wrong accounting Finance clerk may find out postings which are different from inputting Finance clerk
posting transaction/supporting documents.
SAP
Command Line: FBL3N, FB03
FI-040-020 Check original documents Finance clerk checks original documents to compare with wrongly-posted Finance clerk
documents.
Non SAP
FI-040-030 Verify that the document General accountant checks the document in SAP system and supporting General accountant
needs to be reversed documents.
SAP
Command Line: FBL3N, FB03
FI-040-040 Obtain approval for mass In the case of using Tcode for mass reversal , the approval process will be CFO
reversal authorization done outside SAP. CFO will obtain necessary approval Commenté [LDHV9]: Updated
Non SAP
FI-040-050 Reset and reverse cleared If there are cleared documents that need to be canceled/reversed, the Finance Clerk
items finance clerk must perform reset clearing before reversing.
SAP
Command Line: FBRA - Reset and reverse cleared items
24
Code
FI-040-060 Reverse the document Finance Clerk will reverse the wrong document. System will generate a Finance Clerk
reversal document, which will be linked to the original document.
Any posted document to be reversed cannot include already cleared
items. If needed to reverse a document that was already cleared, we
need to first reset all cleared items before posting a reversal.
Information: document number, the company code, fiscal year, the
reversal reason.
There are 2 types of reversal reason:
- In current period (01): the system automatically retrieves the old days
as the date of the document reversed and reversed the accounting
documents with negative posting.
- In closed period (02): enter the date, on the current period, to be
reversed, the system will take this day to the reversal document.
After entering all the details as above, the finance clerk clicks on save and
the document will be reversed. Before performing reversal, general
accountant can view document.
SAP
Command Line: FB08 - Reverse Document FBRA - Reset and reverse
cleared items
FI-040-060 Inform relevant people Inform reversal process has been completed to relevant people. Finance Clerk
Non SAP
25
1.5 FI-050: GL Manage recurring documents
1.5.1 Process Map
26
Recurring entries are applied when incurring a repeated business with the money, cost center etc monthly or fixed in a certain period. The system only posts the accounting
entries when the accountant executes recurring function.
Recurring entries are required to ensure continuity in the month it was declared.
1.5.2 Process Tasks

Code
FI-050-010 Prepares supporting Finance clerk prepares supporting document for recurring entry. Finance clerk
document
Non SAP
FI-050-020 Check supporting document Check supporting document for recurring entry. General accountant
Non SAP
FI-050-030 Enter new Recurring entry General accountant creates recurring document and runs every month General accountant
based on the start time running / end time declared in the system.
SAP
Command Line: FBD1 - Recurring Document
FI-050-040 Run recurring list Run recurring entries posting due for the month General accountant
Every month, general accountant runs recurring entry list to create batch
input. The system allows selection filter condition (filter) on the screen
such as: month, user, recurring document number ...
27
Code
SAP
Command Line: F.14 - Execute recurring document
FI-050-050 Process batch input Before running recurring entry, system can provide the report showing General accountant
all recurring entries that will be posted to accounting documents in the
period.
The system will post accounting entries based on recurring entry; each
recurring entry will be posted with separate documents.
S_ALR_87012346 - Recurring Entry Documents

SAP
Command Line: S_ALR_87012346 - Recurring Entry Documents
SM35
FI-050-060 Update recurring entry General accountant can change description and recurring schedule for General accountant
the recurring entries.
If the recurring entries will not be run in the following period, these do
not affect the FI transaction and reports. The user will post manual
journal entry for FI transaction.
Recurring entries are applied when incurring a repeat business with the
money, cost center etc in a monthly or fixed in a certain period. The
system only posts the accounting entries when accountant executes
recurring function.
28
Code
Recurring entries are required to ensure continuity in the month it was

declared.
Example: the rent payments executed each month of $1000 then the
recurring entries will be created to post those expenses.
SAP
Command Line: FBD2 - Recurring Document
1.6 FI-060: GL Accrual Posting
1.6.1 Process Map
29
This process is to record the incurred expenses that we have not received invoice for. This process uses to record the accrual expense and will be reversed on next period.
If the accrual transaction does not need to be reversed in next period, then refer to FI-030: Journal voucher posting.
1.6.2 Process Tasks
30
Code
FI-060-010 Prepare supporting document Finance clerk prepares supporting documents such as commissions, per Finance clerk
diem etc.
Non SAP
FI-060-020 Enter Accrual Document - After General approves the supporting documents that are needed to Finance clerk
create accrual document, finance clerk will create accrual entry at time of
occurrence or the end of month.
SAP
Command Line: FBS1 - Enter Accrual/Deferral Doc
FI-060-030 Accrual entry reversal at next This step is performed to reverse all the accrual entries with posting date Finance clerk
month on the accrual document.
SAP
Command Line: F.81 - Reverse Accrual/Deferral Document
1.7 FI-070: GL Manage GL Month End Processing Commenté [SJ10]: Updated process flow diagram and tasks
– responsibility to General Accountant, added step open FI
period
1.7.1 Process Map
31
At month end, accountant proceeds closing activities, opens new posting period, clear GRIR accounts, revaluate foreign cash/AR/AP, book tax expense accrual etc.
1.7.2 Process Tasks
32
Code
FI-070-010 Open next posting period for Inventory period will be opened automatically at beginning of month
MM and FI Open FI period for upcoming month
General Accountant
SAP
Command Line: OB52, MMPV, MMRV
System Components: General Ledger, MM
FI-070-020 Verify and post parked General accountant lists all the parked documents by user and sends
document responsible account for checking before posting or deleting. In case
general accountant wants to re-use parked documents, general
accountant changes the date to next period.
General Accountant
SAP
Command Line: FBV0; FBV3; FBV2
FI-070-030 Check and post expenses Check that all expenses have been posted in the system and record
adjustment if necessary (provision, salary, COGS adjustment…),
corporate income tax, other GL transactions…
General Accountant
SAP
Command Line: FB50
FI-070-040 Display GR/IR account At month-end, finace will display GR/IR account balance reports.
balances If goods receipt without invoice – GR/IR is payable. General Accountant
SAP
33
Code
Command Line: FBL3N, MB5S

System Components: General ledger, MM
FI-070-050 Clear GL open items For GL accounts that are maintained in Open Item management, at
month end accountants do clearing Debit and Credit for that GL
automatically or manually.
This step is optional. If users frequently perform GL open items clearing
in the period, users do not have to do this step at period closing. For
those GL accounts that maintain in Open Item management, at month
end accountants do clearing Debit and Credit for that GL automatically or
manually. General Accountant
Clearing for same GL account will not generate any postings.
This step can be performed daily.
SAP
Command Line: F.13 - For automatic clearing
F-04 - For manual clearing
FI-070-060 Reclassify short term/long At year end, accountant reclassification (under or over 1 year), the
term (AR/AP) system will record the transaction and automatically reverse it next year.
After running reclassification, Batch will be created to post accounting
documents. General Accountant
SAP
Command Line: F101/ FAGLF101, SM35
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System Components:
FI-070-070 Verify foreign currency bank Accountant verifies foreign currency bank account with bank statement
account with bank statement to ensure correct balance before foreign currency valuation.
General Accountant
SAP
Command Line: FBL3N
FI-070-080 Perform exchange rate - Foreign exchange revaluation process ensures that the account value is
revaluation adjusted exactly to the financial statements.
- Exchange rates are declared as follows:
+ Daily rate: "M". Daily rate applies to all company codes in the SAP
system. Commenté [DKY[11]: We are not dealing with daily
exchange rate.
+ Revaluation rate: "V". Foreign exchange evaluation is performed
separately for each company code. We will deal with actual rate at the date of the transaction.
- Every month, when revaluating foreign exchange for cash/bank For BS items, month end revaluation based on month end rate
General Accountant
accounts, the system will post directly to realize financial income /
expense account.
- At the end of year, when revaluating foreign exchange receivable and
payable, the system will post directly to unrealized financial income /
expense account. These documents are automatically reversed in the
early period after.
The valuation for:
- The balance of GL Account (not reconciliation accounts)
- The open item of account payalbe and receivable
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SAP
Command Line: FAGL_FCV - Foreign Currency Valuation
FI-070-090 Post tax payable User compares the balance of output VAT account with input VAT
account to determine the balance of VAT payable account.
General Accountant
SAP
Command Line: S_ALR_87012357, FB41, FB50
FI-070-100 Offsetting account At month end, for reporting purpose, users run this function to
determination determine the offseting account for each document.
System will automatically determine documents that have 1 Dr - 1 Cr or
many Dr - 1 Cr or 1 Dr - many Cr.
For those documents that have many Dr and many Cr, users need to split
manually.
This splitting doesn't generate any new documents in GL book. General Accountant
If the offsetting account determination is not performed, the report that
related with offsetting accounts will not be shown correctly. Other FI
report that not related offesting account will not be affected.
SAP
Command Line: J3RKKRS – Automatic and J3RKKRD - Manual
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FI-070-110 Financial statements Users generate required reports from SAP.
SAP
Command Line: F.01. S_ALR_87012284 - Financial Statement, General Accountant
S_PL0_86000028 - Financial Statement: Actual/Actual Comparison
FI-070-120 Open/ close posting period User closes the current posting period to prevent posting to the period.
SAP allows closing / opening seperately for AA, AR, AP and GL. As such,
user can close period for those sub-modules which complete the posting
activities or close simutaneously all modules.
After getting information closing for sales transaction accountant will
perform closing period for sales accounts.
After getting information regarding closing for inventory, asset, AR and
AP, GL Accountant will perform closing period for MM, AR, AP, and AA in General Accountant
FI period.
SAP
Command Line: OB52
1.8 FI-080: GL Year End Processing Commenté [SJ12]: Updated process flow diagram and
tasks. Responsibility to General accountant
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1.8.1 Process Map
At year end, finance clerk checks GL balance, document, report, records adjustment entries and carry forward GL balance to the New Year.
1.8.2 Process Tasks

Code
FI-080-010 Check balances Users to check the account balances, supporting documents, and reports
to identify adjustment postings.
SAP General Accountant

Command Line: S_PL0_86000028 - Financial Statement: Actual/Actual
Comparison ; FAGLB03
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FI-080-020 Open adjusting periods Adjusting period can be either normal posting period (period 12) or
special period (period 13-16). System allows for opening of a maximum
of 4 adjusting periods.
General Accountant
SAP
Command Line: OB52
FI-080-030 Make adjustment postings When inputing adjustment entry, accountant inputs posting date as the
last date of year, ex. 31.12.2018 and chooses period 13.
General Accountant
SAP
Command Line: FB50, FB60, FB70...
FI-080-040 Vendor / Customer balance All open documents of vendor/ customer are carried forward to next
carry forward year.
SAP General Accountant

Command Line: F.07
FI-080-050 G/L balance carry forward Upon executing this function, all profit and loss accounts will be
initialised and be posted to the retained earning accounts and the
balance sheet accounts must “roll over” into the new financial year. A
General Accountant
special report is run to update the opening balances of the accounts and
show the listing of the amounts transferred. The account to be used as
the retained earnings has to be set in customization. The system has the
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capability to re-open prior year period to allow user to post any post
audit adjustments. After users run this step, if there’re any further
documents in GL book, system will auto cary forward.
SAP
Command Line: FAGLGVTR
FI-080-060 Prepare financial statements User perpares financial statements: balance sheet, P&L statement, and
other reports in accordance with company need.
SAP
General Accountant
Command Line: S_PL0_86000028 - Financial Statement: Actual/Actual
Comparison ; FAGLB03
FI-080-070 Open/ close posting period User closes the current posting period to prevent posting to the period.
SAP allows closing / opening seperately for AR, AP and GL. As such, user
can close period for those sub-modules which complete the posting
activities or close simutaneously all modules.
General Accountant
SAP
Command Line: OB52
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1.9 FI-090: Bank Master
1.9.1 Process Map
Bank master data:

- Bank key: bank name, address where KPC’S CUSTOMER EU and vendors/customers open bank account and proceed transaction. Bank key is assigned in vendor,
customer master and KPC’S CUSTOMER EU house banks.
- House bank: bank and account information that KPC’S CUSTOMER EU opens and uses for payment transactions.
1.9.2 Process Tasks
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Code
FI-090-010 Request to Requestor sends information and supporting documents for Related departments
create/change/delete bank creating/change/delete bank master to accounting department.
key master • Create a new bank key for new vendor: Vendor form
• Create a new bank key for existing vendor: notice from vendor
• Create a new bank key for KPC’S CUSTOMER EU to open account
at a new bank: account information
Non SAP
FI-090-020 Verify the request The data maintenance team will verify and approve the request. Data maintenance team
• If rejected, data maintenance team will inform the requestor.
• If approved, data maintenance team will proceed to the next
step.
Non SAP
FI-090-030 Create/change/mark for Data maintenance team inputs bank key, bank country, bank name, swift Data maintenance team
deletion bank master data code and address for creating bank key.
SAP
Command Line: FI01 - Create, FI02 - Change FI06 - Solutions
(Applications): Standard
FI-090-040 Inform requestor The data maintenance team will inform the requestor upon the rejection. Data maintenance team
In case the request is approved and process in the system, after
completing, data maintenance team inform the requestor.
Non SAP
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1.10 FI-100: House Bank & Account ID Maintenance
1.10.1 Process Map
Bank master data:

- Bank key: bank name, address where KPC’S CUSTOMER EU and vendors/customers open bank account and proceed transaction. Bank key is assigned in vendor,
customer master and KPC’S CUSTOMER EU house banks.
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- House bank: bank and account information that KPC’S CUSTOMER EU opens and uses for payment transactions.
1.10.2 Process Tasks

Code
FI-100-010 Request to maintain House When company opens a new bank account, there is a requirement to Related departments
Bank and Account ID create a new house bank and account ID in system.
When there is a requirement to create new house bank and account ID,
requestor needs to check if subsequent master data related to the House
Bank, such as Bank master data and GL Account master data (GL bank
account, clearing account) needs to be created.
Non SAP
FI-100-020 Verify and approve the Data maintenance team will verify the House Bank and Account ID Data maintenance team
request whether the request is valid or not.
Non SAP
FI-100-030 Maintain House Bank and If resquest is approved, data maintenance team will maintain House Data maintenance team
Account ID Bank based on information at the request form.
SAP
S/4 HANA Catalog and App: Bank Account Management > Manage Banks
Accounts
FI-100-040 Maintain Account ID and Data maintenance team will maintain account ID and assign account ID Data maintenance team
assign to GL account to the GL account.
SAP
S/4 HANA Catalog and App: Bank Account Management > Manage Banks
Accounts
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FI-100-050 Inform requestor Data maintenance team will inform requester that request has already Data maintenance team
been processed and updated in the system.
Non SAP
1.11 FI-110: Bank Statement Processing Commenté [LDHV13]: Will be deleted

Commenté [SJ14R13]: Replaced with MBC bank recon.
1.11.1 Process Map
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FI-110-010 Receives Bank Statement Bank statement is sent at the end of the day from each house bank Automatic by MBC
through MBC
Non SAP
FI-110-020 Bank statement is Bank statement is automatically uploaded to SAP from MBC Automatic
automatically uploaded
SAP
FI-110-030 Reconcile outgoing/incoming Payment Accountant will use standard reconciliation report for checking AP Accountant Commenté [DKY[15]: Could you clarify the reconciliation
bank accounts bank reconciliation process. Does the system recognise the transactions and
propose to clear in order to apply for example payment to
relevant invoice of A/P balance and the accountant confirms,
SAP and clearing can be processed ?
Command Line: FBL3N, FAGLL03
FI-110-040 Check bank balance Check balance of main bank/ outgoing/ incoming bank AP Accountant
SAP
Command Line: FBL3N, FAGLL03
1.12 FI-120: AP Manage Invoice Non-trade and Credit Memos (non-PO) Commenté [SJ16]: Updated process flow diagram and tasks
to remove parking step
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1.12.1 Process Map
This process is used for booking direct invoices/credit memo/debit memo in FI.
The system will post effects of debit/credit memos to GL account, consumption account, Cost center, etc.
The system will display a message that advances to suppliers exists (if any) when entering FI invoice.
Where there are advances in foreign currencies, accountant calculates average exchange rate of advance rate and current rate.

Code
FI-120-010 Collect supporting documents The documents may include: Related departments
• Payment request.
• Invoice / subsequent debit / credit or lists or notice (for
electricity, water ...) or receipts.
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Code
• Minutes of the adjustment or invoice cancellation records (if

any).
• Purchase request.
• Contract or quotation ...
• A record of delivery or acceptance.
Non SAP
FI-120-020 Verify the correctness of AP Accountant checks details as follows: AP Accountant
invoices / credit notes Preliminary check: immediately after receipt of the documents
• The authority for approval
• Sufficient documents: goods receipt, invoice/statement,
contracts, acceptance records, service completion
confirmation...
• Check invoice information: name, address, tax number, seller
signature, buyer signature, amount in figures and in words ...
• Check the legality of the invoice
Check details: before posting
• Check and compare the quantity, the value of the invoice,
contract, goods receipt, acceptance record, service completion
confirmation...
Non SAP
FI-120-030 Post invoice/CN/DN After verifying document, AP Accountat will post this document that will AP Accountant
be updated to vendor account balance.
If there is incorrect information in posted document , AP accountant

make adjustment as below:
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Code
• Any incorrect on vendor account, amount, users need to reverse

that document.
• Any incorrect on GL account, cost center, users need to make
adjustment posting in GL.
• Incorrect text, assignment: change the information document in SAP.
SAP
Command Line: FBV0
System Components: Account Payable
FI-120-040 File documents Filing principles: AP Accountant
• By vendor
• By SAP document number
Non SAP
1.13 FI-130: AP Invoice/ Credit Memo - with PO Commenté [SJ17]: Process flow diagram updated to reflect
non-sap steps in blue. Removed parking step. Removed
manual 3 way checking step
1.13.1 Process Map
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MM-LIV (Logistics Invoice Verification) will be used for purchase order processing related invoice. In this procedure “3 way (PO, GR, and IR) matching” and “2 ways (PO, IR)
matching” are supported.
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FI-130-010 Collect supporting documents The documents include: Related departments

• Invoice / subsequent debit / credit or lists or 01/TNDN or notice
(for electricity, water ...) or receipts.
any).
• Goods receipt
• QA slip
...
Non SAP
FI-130-040 Input invoice in SAP system AP Accountant performs the following steps: AP Accountant
- Call the Parked Invoices. There are some invoices that related to PO,
such as:
• Freight
• Custome duty
• Transportation
• Retention
- Check / verify quantity, material among SAP system, invoice, retention,
contracts and QA slip (if any).
- Record the transaction.
SAP
Command Line: MIRO
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System Components: Logistic Invoice Verification

FI-130-050 Find the root cause and In case there are differences, general accountant to agree with General accountant
solution purchasing or relevant department before processing. Commenté [DKY[18]: Do you refer to 3 way matching for
direct purchase ?
• Price difference: supplier supplements appendix or subsequent Then
invoice depending on each specific case, general accountant to 1)When do we need to define the tolerance
2)In case of difference outside tolerance, what is the process
handle the difference as price difference. ?
• Quantity difference:
o The difference between the quantity actually received (SAP)
and the invoice:
▪ The quantity of actual receipt (SAP) is less than the
invoice: subsequent invoice. Commenté [DKY[19]: NO if we get actual less than invoice
=> then we reject the invoice and ask for a credit memo //
▪ The quantity of actual receipt (SAP) is greater than there is no subsequent invoice
the invoice:
The rule should be one PO, one delivery and one invoice…
-If there is a reasonable reason: vendor there is no back order otherwise the process of 3 way
supplement subsequent invoices and appendix matching is too complicated
(agreed with purchasing or relevant
department). Commenté [DKY[20]: This must be clear with logistics, if
quantity received is more than PO, logistics should inform
-If no reason: AP accountant treat it as as other supplier – if no need to return to supplier then create new >PO
income (agreed with purchasing or relevant ? clarify
department). In all cases, the AP accountant cannot decide and treate as
o The difference between the quantity actually received (SAP) is other income – if agree with with suppliers=> treated as free
products!
greater than the contract:
▪ If there is a reasonable reason: vendor supplement
subsequent invoices and appendix (agreed with
purchasing or relevant department). Commenté [DKY[21]: Same comment as above
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▪ If no reason: AP accountant treat it as as other

income (agreed with purchasing or relevant
department).
o The difference between the quantity actually received (SAP),
invoice larger than contract: vendor supplement appendix
(agreed with purchasing or relevant department). Commenté [DKY[22]: Why do you refer to contract ???
there is a PO in all cases ?
Non SAP
FI-130-060 Record payable AP Accountant records vendor payable and notes SAP document on the AP Accountant Commenté [DKY[23]: Is not an automatic posting – when 3
way matching is successful? At least for MM
payment documents.
 GL entry Good receive For capex, I agree that the process need to be manuel
because of creation of asset ? please confirm
Debit: Cost/Asset accquisition
Credit: GRIR
 GL entry Invoice receive
Debit: GRIR
Debit: Tax
Credit: AP
For French Gaap

 GL entry Good receive
Debit: Cost/Asset accquisition
Credit: GRIR
Debit: Purchase Account
Credit: Offset Purchase Account
 GL entry Invoice receive
Debit: GRIR
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Debit: Tax
Credit: AP
Purchase account will be posted during GR, if any price change during PO
and invoice, the price difference also post in Purchase account during
Invoice receipt
For example: PO 10$, GR 10$ but IR 12$
 The Transaction
Debit: Cost/Asset accquisition 10$
Credit: GRIR 10$
Debit: Purchase Account 10$
Credit: Offset Purchase Account 10$
 Invoice receive
Debit: GRIR 10$
Debit Price change acc 2$
Credit: AP 12$
Debit: Purchase Account 2 $
Credit: Offset Purchase Account 2 $
SAP
Command Line: MIRO
FI-130-070 Verify original document and Check the original documents in accordance with payment process, General accountant
SAP document
authority for approval. Check, compare original documents and SAP
document.
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Non SAP
FI-130-080 Reverse vendor invoice AP Accountant reverses vendor invoices in case of incorrect vendor, AP Accountant Commenté [DKY[24]: I do not understand –please give
example when such case may occur
amount.
items. If we must reverse the document that was already cleared, we
SAP
Command Line: FBRA, MR8M
• By vendor
Non SAP
1.14 FI-140: AP Return invoice to vendor with PO Commenté [N(25]: In this process, who will issue the
returned invoice, VFEU or supplier? What is the difference
between two of these kinds of invoice in financial accounting
perspective (journal entry)? pls give more details about the
accounting document should be posted in 2 cases?
Commenté [DKY[26]: Please clarify with example what is
return invoice to vendor ? reject invoice or return goods to
vendor due to non conformity of goods?
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Commenté [N(27]: is step FI-140-040 performed in SAP?
which tcode/app are you mentioning?
Commenté [SJ28R27]: No, task box colour updated
Commenté [N(29]: what is the option for step FI-140-050?
Commenté [SJ30R29]: Updated options
Commenté [N(31]: with option "issue invoice" is yes, you

are referring to the process FI-220. In process FI-220 you
suggest step "Publish invoice". Do you mean user have to
manually prepare invoice in hard copy, not printing out from
SAP?
Commenté [N(32]: you mentioning step FI-200. What exact
step in that process do you want to refer to?
1.14.1 Process Map

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This process is to record credit memo when making PO return to vendor after completed good receipt process.

Code
FI-140-010 Send PO return documents There are two cases of return: Related departments
1. Create PO return. The documents include:
• Minutes of the quality evaluation, return proposal cerified by
QA and purchasing department (original PO number)
• PO Return
• Goods issue slip
2. Returns reference to the original PO. The documents include:
• Minutes of the quality evaluation, delivery proposal certified by
QA and purchasing department (original PO number)
• Goods issue slip
Non SAP
FI-140-020 Verify PO return documents AP Accountant verifies documents as follows: AP Accountant
• Authority for approval.
• Check goods issue in SAP system.
• Check the original PO.
Non SAP
FI-140-030 Record credit memo If there is good receipt, invoice receipt and no payment, after recording AP Accountant Commenté [DKY[34]: When we return goods, we do not
issue invoice – we wait for credit memo ?
credit memo, AP accountant informs SAP document number to AR
accountant to issue an invoice if needed
PO return process will be referred from MM BBP.
If Goods are returned to vendor, the accounting entry:
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Code
Debit GR/IR
Credit Inventory
In case Good receipt and return a part within period, AP Accountant will
post Debit/Credit note of Vendor.
In case Good receipt and return within period, AP Accountant will post
Debit/Credit note and return the vendor invoice to vendor. Commenté [DKY[33]: What is the difference within the
same period and not in the same period ? in term of
In case Good receipt and return with difference period, AP Accountant accounting treatment ? please clarify accounting entry step by
will post Debit/Credit note to vendor step
SAP
Command Line: MIRO
System Components: Logistic Invoice Verification
Credit Memo
FI-140-040 Verify original document and Check the original documents in accordance with payment process, General accountant
SAP document
authority for approval. Check, compare original documents and SAP Commenté [DKY[35]:
document.
Non SAP
FI-140-050 Reverse vendor payable AP Accountant reverses vendor payable in case of incorrect vendor, AP Accountant
amount.
items. If we must reverse the document that was already cleared, we
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SAP
Command Line: FBRA, MR8M
• By vendor
Non SAP
1.15 FI-150: AP Vendor DownPayment Commenté [SJ36]: Process flow diagram and process tasks
updated
1.15.1 Process Map Commenté [N(37]: pls check who will reverse the
downpayment request?
Pls check carefully the PIC in diagram and description, it
seems different
Commenté [SJ38R37]: Updated
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Special GL transactions on account of down payments to vendors are covered in this document.
Advances and deposits are required to be paid to vendors as per the purchase order terms and conditions.
Such transactions are termed as special GL transactions in SAP refer to Excel file “Project VFEU_Configuration Data Requirement_vxx”
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Code
FI-150-010 Receive Vendor Down AP Accountant will receive Vendor Down Payment Request (with PO AP accountant
Payment Request with PO reference) and supporting documents from related departments
reference
Non SAP
FI-150-020 Receive Vendor Down AP Accountant will receive Vendor Down Payment Request (without PO AP accountant
Payment Request without PO reference) and supporting documents from related departments
reference
Non SAP
FI-150-030 Check and Review All AP Accountant receives and checks payment document: AP accountant
Documents • Authority for approval
• Check the advance amount compared to the term in the contract
Non SAP
FI-150-040 Create Down Payment After checking and reviewing the documents, AP Accountant will create AP accountant
Request with PO reference down payment request with PO reference or without PO reference.
In the case that there is 1 Downpayment request for multi POs, F-47 will
be used and put each line item for each PO that has downpayment
request. ME2DP is only used for 1 Downpayment request for 1 PO.
SAP
Command Line: F-47 / ME2DP
FI-150-050 Verify/ Approve General Accountant verifies advance document in accordance with General Accountant
Downpayment request
payment process and authority for approval.
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Non SAP
FI-150-060 Inform AP Invoice Accountant If the document is not correct, General Accountant will inform AP General Accountant
to make correction Accountant to perform corrections.
Non SAP
FI-150-070 Reverse Down Payment AP Accountant will perform correction by reversing Down Payment AP Accountant
Request request document and creating a new Down Payment Request with the
information from General Accountant. Commenté [N(39]: It seems this process does not match
and cannot apply to VFEU. DC is working on the integration
between SAP and bank via MBC. Pls update this process
SAP including the integration, check and update the process.
Command Line: FB08 Commenté [SJ40]: Updated process flow and tasks to reflect
MBC automatic payment steps. Pending review and further
System Components: Account Payable update
Commenté [N(41]: - Please check again with BO, the
process should be started by a payment profile. Pls check with
BO to see who will submit payment profile to Payment
Accountant.
1.16 FI-160: AP Vendor Outgoing Payment - What is next step for FI-160-070?
- What is payment order? Pls provide the transaction code/app
if any
- There is an integration between SAP and Bank. Can you put
1.16.1 Process Map that integration into this process?
- is the step "upload to internet banking" is performed in SAP?
which tcode/app are you mentioning?
- is step FI-160-220 existed in VFEU SAP? which tcode/app
are you mentioning?
- Pls check again journal entries that you propose and the
reality. You note that after running payment (FI-160-120) the
journal is Dr vendor payable/Cr bank account payment. How
about the step Bank reconciliation (FI-160-220)? Is there
journal entry in this step?
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Commenté [N(42]: - what is next step of FI-160-040?
- What will happen if users find out that there is a mistake (for
example wrong invoice) after completing payment run (after
step FI-160-060)?
- I don't see the description for step FI-160-100. what
tcode/app are you mentioning?
- step FI-160-060: is the journal posting Dr AP/Cr Bank. Can
you confirm with BPO?
Commenté [SJ43R42]: - step after FI-160-040 updated
- if wrong after payment run, inform CFO to reject the payment.
Check during payment proposal
- Reversal step updated
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The bank payment process will handle:
- Automatic payment for a list of vendors/employees selected.

64
To make payments through banks, accountants should ensure the following information is maintained in the vendor master data:
- Instruction Key
- Partner Reference ID
- Payment Method E: bank transfer.
- Bank information, account number, priority of the account, the payee name

Code
FI-160-010 Create payment Run ID AP accountant creates new payment run ID with run date and AP Accountant
identification. The payment ID is a unique identification date for all
transactions in the same payment run
SAP
Command Line: F110
System Components: Financial Accounting - Account Payable
Fiori app: Manage Automatic Payment
FI-160-020 Create payment parameter AP accountant creates parameters for the payment proposal. Parameters AP Accountant
include posting date of payment documents, documents entered up till
specific date, company code, next payment date, payment method,
supplier/customer number (optional)
SAP
Command Line: F110
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Code

FI-160-030 Create proposal AP accountant saves selection and schedules the payment proposal to AP Accountant
start immediately
SAP
Command Line: F110
FI-160-040 Change proposal - select line The system displays payment proposals, payments are aggregated AP Accountant
item to block according to information dimensions such as: the bank making the
payment, recipient information, payment method. AP accountant verifies
the payment proposal details and changes if necessary. AP accountant
can choose to exclude the payment line and choose "Block". The system
will remove that line from the payment list.
SAP
Command Line: F110
FI-160-050 Change proposal - select line The system displays payment proposals, payments are aggregated AP Accountant
item to reallocate according to information dimensions such as: the bank making the
payment, recipient information, payment method. AP accountant verifies
the payment proposal details and changes if necessary. In case the AP
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Code
accountant wants to pay money from another bank, they select the
corresponding payment line and select the "reallocate" function.
SAP
Command Line: F110
FI-160-060 Payment run AP accountant performs payment run. When running the Payment AP Accountant
function, the system will record the accounting documents and
simultaneously transfer the payment instruction.
SAP
Command Line: F110
FI-160-070 Create batch payment System automatically creates payment batch after AP accountant Automatic / AP Accountant
executes payment run.
AP accountant checks the status of the message sent to MBC and ensures
the message is “IBC91”
SAP
Command Line: F110
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FI-160-080 Payment approval CFO selects payment batch to approve, and clicks on "Submit" to save CFO Commenté [DKY[44]: Does it mean that the rejection if any
will apply to the whole batch even there is only a single line
each payment batch and confirm approval wrong ?
SAP
Command Line:
Fiori app: Approve Bank Payment
FI-160-090 Payment medium file created Payment medium file created will be sent to the bank automatically Automatic
and sent to bank
SAP
Command Line:
FI-160-100 Revert Payment Documents
FI-160-110 MBC connector MBC process integration with bank system to transfer payment file to MBC
Bank and get back Bank Confirmation file and Bank statement file (PSR).
Non SAP
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FI-160-120 Bank processes transactions Bank processes transactions Bank
Non SAP
FI-160-130 Payment acknowledgement (Bank Confirmation file) and Bank Automatic
PSR sent to SAP about
payment results Reconciliation (Bank statement file) is also managed through the
incoming process flow.
That step auto process by integration with MBC. Refer to FI110 Bank
statement processing to reconcile bank statement.
1.17 FI-170: AP Petty Cash Processing Commenté [SJ45]: Updated process flow document and
tasks to remove parking
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1.17.1 Process Map
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Commenté [N(46]: - as mentioning in the 1st process,
normally users will not park before posting. It seems steps are
so complicated for this process.
- can you check and confirm that VFEU will apply this process?
because most of transactions will not use cash.
- if you propose a step for approval, what will happen if the
payment voucher is note approved?
- You propose step FI-170-040, what tcode/app are you
suggesting? if tcode/app is not yet existing in SAP, have you
covered this in RICEF?
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This process applies for payments to employees, suppliers, customers ... in cash.
When making cash payment, accountant selects cash account, amount, employee or vendor number. Cash payment entry does not automatically clear open items. AP
accountant must then clear open items on employee or vendor.
GL Account 1111(Cash on Hand) will be blocked and can not be used. If need to be used, this account will be unblock for using. Commenté [DKY[47]: To exclude – not relevant for VF EU

Code
FI-170-010 Prepare supporting The relevant departments prepare payment documents in accordance Related departments
documents with process and authority for approval:
- Advance: advance request, purchase requisition, costs proposal...
- Payment to vendors: payment request, purchase requisition, invoice,
goods receipt, notice, statement...
- Payment to employees: payment request, purchase requisition,
business trip request and per diem report, invoice, goods receipt, receipt,
cash receipt voucher...
Non SAP
FI-170-020 Verify documents Payment Accountant checks details as follows: Payment Accountant
Preliminary check: immediately after receipt of the documents
• The authority for approval.
• Sufficient documents: goods receipt, invoice/statement...

72
Code
• Check and compare the quantity, the value of the invoice, goods
receipt...
Non SAP
FI-170-030 Print cash payment voucher Accoutant posts payment document, prints cash payment voucher from Payment Accountant
SAP system and attach to original documents.
SAP
Command Line: Cash Accounting
System Components: Bank accounting
Solutions (Applications): Customized
FI-170-040 Verify original document and General accountant verify: vendor, dr/cr, amount… between SAP sytem, General accountant
cash payment voucher
cash payment voucher and original document.
Non SAP
FI-170-050 Sign cash payment voucher Accounting manager and/or CFO sign cash payment voucher. CFO/Accounting manager
Non SAP
FI-170-060 Cashier pays cash Cashier pays to receiver based on payout voucher Cashier
FI-170-070 Post Documents Payment accountant post documents to SAP Payment Accountant
73
Code
SAP
Command Line: Cash Accounting
System Components: Bank accounting
1.18 FI-180: AP Staff Advance
1.18.1 Process Map
74
Commenté [N(48]: Can you check with BO and confirm
VFEU applies this process?
If yes, pls add step/process for reimbursement
This process is to record advances to employees on the SAP system.
75
Code
FI-180-010 Prepare advance document Advance documents include: Related departments

• The advance request
• The proposed costs or purchase requisition or business trip request.
• Relevant approval
Non SAP
FI-180-020 Verify advance document AP Accountant verifies advance document in accordance with payment AP Accountant
process and authority for approval.
Non SAP
FI-180-030 Check staff advance balance Check the details of Advance balance status for overdue or not AP Accountant
SAP
Command Line: FBL1N – Vendor Line Item display

Posting documentDebit: Advance to employee
Credit: Cash/Bank
 Subledger vendor/employees to map
1.19 FI-190: AP Clearing Staff Advance Processing
76
1.19.1 Process Map
77
78
This process is to clear advance and payable to employee.

Code
FI-190-010 Collect supporting documents Related departments collect the supporting documents in accordance Related departments
with payment process. The documents include:
• Payment request.
• Business trip request and per diem report.
• Invoice / subsequent debit / credit or lists or or notice (for
electricity, water ...) or receipts.
any).
• Seminar opening license.
• ...
Non SAP
FI-190-020 Receive and verify the Accountant checks details as follows: AP Accountant
documents Preliminary check: immediately after receipt of the documents
• Sufficient documents: goods receipt, invoice/statement, contracts,
service completion confirmation, business trip request and per diem
report...
79
Code

Check details: before posting Commenté [DKY[49]: To update // copy paste irrelevant
examples
• Check and compare the quantity, the value of the invoice, contract,
goods receipt, service completion confirmation...
Non SAP
FI-190-030 Post invoice vendors Accountant can post expense invoice manually. The information for one AP Accountant
time vendor includes: vendor name, address, tax number…
The assignment field of vendor invoices will be the Employee Code in
order to manage / track for staff advance clearing.
Accounting Entry :
Debit Expense
Debit Input Tax
Credit Vendor payable
SAP
Command Line: FB60 – Posting for vendor invoice
System Components: Accounts Payable
FI-190-040 Transfer vendor payable to AP Accountant selects vendor invoices (can be one time vendor invoices) AP Accountant
employee and transfers to employee by entering employee number, amount. Then
accountant presses SAVE, the system will record the transaction.
Accounting Entry :
Debit Vendor Payable
Credit Employee >/subledger
80
Code
SAP
Command Line: F-04, F-51 – Transfer posting
If the invoive is not declared with input tax, no VAT invoice, accountant
records payable to employee, such as: perdiem, taxi fare,…
Accounting Entry :
Debit Expense
Credit Employee
SAP
Command Line: FB60
Customization Level: Uploading program for expense invoice without PO
Solutions (Applications): Standard, Customized
FI-190-050 Clear payable and advance on In case payable equals to advance, AP accountant selects payable and AR Accountant
employee corresponding advance and SAVE, the system will record the transaction.
At the same time, the payable and advance mode has netted off (change
to green color).
AP Accountant prints clearing document and attachs to the original
documents.
Accounting Entry :
Debit Employee
Credit Employee
SAP
81
Code
Command Line: F-44

FI-190-060 Record bank incoming Payment Accountant checks bank statement and records return from Payment accountant
payment employee (if any).
At month end, payment accountant prints incoming payment list from
SAP system, attaches credit note and forwards to General
accountant/Accounting manager to sign.
Accounting Entry :
Debit Bank Incoming payment Clearing
Credit Employee
 In case the employee’s advance higher, then reimbursment by
the employee Commenté [DKY[50]: What do you mean by credit note ? to
employee?
SAP
Command Line: F-04 – Transfer posting
FI-190-070 Cashier receives cash Cashier receives money based on information from payment accountant: Cashier
amount, employee name and issues cash receipt and deposit.
Non SAP
FI-190-080 Record cash incoming Payment Accountant receives one copy of cash receipt and deposit from Payment Accountant
payment cashier and records the transaction in SAP system.
At month end, payment accountant prints cash incoming payment list
and forwards to general accountant/Accounting manager.
82
Code
Accouting Entry :
Debit Cash
Credit Employee
SAP
Command Line: F-04 – Transfer posting
FI-190-090 File payment document Payment Accountant stamps cleared advance and files payment Payment Accountant
documents.
Non SAP
1.20 FI-200: AP Vendor Account clearing
1.20.1 Process Map
83
Commenté [DKY[51]:
Commenté [DKY[52]: This step neds to be perdomed
before preparing the payment batch
This process is to record vendor clearing transactions. It is applicable to two following cases:
- In case of payable and advances: accountant can clear many advances with a vendor invoice. Accountants can identify any advance and invoices that need clearing.
- In case of AR-AP clearing: if defined vendors and customers in master data, detailed reports will represent payable and receivable.
o Not marked "Clearing with customer" on the vendor master data and vice versa: accountant manually selects and executes the clearing.
o Marked "Clearing with customer" on the vendor master data and vice versa: the system will show the payables and receivables for each invoice. Accountant perform
clearing these amounts.
84
Code
FI-200-010 Auto clearing vendor account AP Accountant will perform automatic clearing for all transactions of AP Accountant
vendor accounts that need to be cleared. System will automatically clear
transactions that have the same amount and assignment field at Vendor
line item.
SAP
Commend line: F.13, J3RCALD, J3RCALK
Solutions (Applications): Account Payable
FI-200-020 Check vendor line item report AP Accountant checks vendor line item report before performing AP Accountant
clearing.
SAP
Commend line: FBL1N, FK10N
FI-200-030 Select payable and advance: In case payable equals to advance, AP accountant selects payable and AP Accountant
payable = advance corresponding advance and SAVE, the system will record the transaction.
At the same time, the payable and advance mode has netted off (change
to green color).
AP Accountant prints clearing document and attachs to the original
documents.
Accounting Entry :
Debit Vendor payable
Credit Vendor payaple
SAP
Commend line: F-44, F-51
85
Code
FI-200-040 Payable <> advance (Partial) AP Accountant selects invoice and advance, then selects Tab Partial, AP Accountant
doubles click on the line with greater value. There are three cases:
- Invoice > advance:
Example: vendor A has incurred invoice 3311: 100 and advance 3312: 30.
After performing clearing 30, report shows:
+ Payable: 100-
+ Payable: 30+ (clearing)
+ advances: 30+
+ advances: 30-(clearing)
=> balance advances: 0.
=> Balance Payable: 70-
- Invoices< advance:
Example: vendor A has incurred invoice 3311: 60 and advance 3312: 100.
After performing clearing 60, report shows:
+ Payable: 60-
+ Payable: 60+
+ advances: 100+
+ advances: 60-
=> Balance Payable: 0
=> Balance Advance: 40+
- Clear a part of invoice against a part of advance:
Example: vendor A has incurred invoice: 60 and advance: 100. After
performing clearing 40, the report shows:
+ Payable: 60-
+ Payable: 40+
+ advances: 100+
+ advances: 40-
86
Code
=> Balance Payble: 20-

=> Balance Advance: 60+
SAP
Comment line: F-44, F-51
FI-200-050 Payable <> advance (Residual) AP Accountant selects invoice and advance, then selects Tab Residual, AP Accountant
enter remaining amount on greater value line. The sytem generates a
posting as follows:
1. Clear payable
2. Clear advance
3. The difference: Baseline date is copied from invoice/advance.
- Invoice > advance:

Document Type Baseline date Amount
1000000008 Invoice 01.04.2018 30
1000000009 Down 30.03.2018 100
payment
1000000010 Residual 30.03.2018 70
item
- Invoice < advance:

Document Type Baseline date Amount
1000000011 Invoice 01.04.2018 100
1000000012 Down 30.03.2018 30
payment
87
Code
1000000013 Residual item 01.04.2018 70
SAP
Comment line: F-44, F-51
FI-200-060 File payment documents AP Accountant stamps cleared prepayment and files payment AP Accountant
documents.
Non SAP
1.21 FI-210: AP Month End Closing
1.21.1 Process Map
88
At month end, AP accountants make sure that all invoices received, collection in month are posted in systems.

Code
FI-210-010 Check and input transactions AP Accountant checks and inputs transactions for documents received in
for documents received in
current month.
current month AP Accountant
Non SAP
FI-210-020 Check and post parked AP Accountant checks and posts parked document or changes the date to AP Accountant
documents next month. Accountant checks whether advance and payable are cleared.
89
Code
SAP
Command Line: FBV3 - Display ; FBV0 - Post/Delete FBV2 - Change , FBL1N

FI-210-030 Vendor balance reconciliation AP Accountant executes vendor line items report to reconcile with
vendor balance confirmation letter.
The Vendor balance confirmation letter will be printed by system. AP

Accountant needs to print confirmation letter before clearing AP vendor
accounts. AP Accountant
SAP
Command Line: F.18/S_ALR_87012172 / FBL1N
System Components: AP Accounting

FI-210-040 Run reports AP Accountant checks, reconciles vendor detail report and trial balance.
AP Accountant
SAP
Command Line:
S_AC0_52000888 - Line Items -> Open Items -> Payables: Profit Center
90
Code
S_ALR_87012103
S_ALR_87012078 - Due Date Analysis for Open Items
S_ALR_87012082 - Vendor Balances in Local Currency
S_ALR_87012077 - Vendor Information System
FBL1N - Display/Change Line Items
FK10N - Display Balances
1.22 OC-010: Customer Master Data Management
1.22.1 Process Map

Master data contains information that is always used in the same way. Master data forms the basis of sales and distribution p rocessing. Data about the products as well as
about the business partners (customers) are the basis for sales processing. Sales processing with the SAP ECC system requires that the master data is maintained in the system.
SAP Customer Master Data would include all the details regarding the customers, which are to be maintained into the system and used as and when required. SAP Customer
Master Data, as can be seen from its name, is the Master Data related to Customer information. In SAP, if you wish to sale finished goods, services or even scrap, you need a
Customer so that the sales can be recorded and executed.
Customer Master Data can be classified as:

• Sales & Distribution Customer
• Finance or FI Customer
91
Sales & Distribution Customer is one whom you sell your manufactured/trading goods and services to, meaning the products which belong to your organization and for which
you are known at the market. This type of Customer can also be used for the selling of scrap materials, which is a regular feature in the organization, when you want to record
and track the actual quantity of the scrap sold, if it has a significant accounting and financial impact.
Finance or FI Customer is one where you want to record sales to those customers who are not regular ones, not part of your regular sales and you do not offer your regular
manufactured / trading goods and services to them. The example of such type of customers can be, but not limited to, customers to whom you sell your fixed assets after they
were completely depreciated. For example, wanting to scrap a machinery that has reached the end of its technical life. Similarly, some companies offer vehicles for sale, which
the company has been using for quite some time to their employees first before offering it for sale at the open market.
In short, those customers who are not part of regular sales and for whom there is no requirement to maintain Sales & Distribution’s specific data.
Account Groups in SAP Customer Master Data
Account Groups in Customer Master Data are used for high level classification of Customers. It helps to classify the Customers based on different traits, sectors or lines of
business. It also helps to decide which fields are mandatory when creating a customer related to a certain sector, which fields are optional, and which fields can be suppressed
or made hidden so that the User of Customer creation doesn’t get confused.
Under Account Groups, it is possible to configure in the backend and define if a certain Account Group’s Customer number can be assigned internally / automatically b y the SAP
system or externally by the User at the time of Customer creation or specific number range for a specific customer or whether the Customer’s Account Group number range is
either numeric or alphanumeric.
Classification of SAP Customer Master Data
Customer master is a centrally shared data, which can be used by the logistics modules as well as the finance module. Information contained in the customer master record can
be both descriptive and have functional control depending on the usage. Customer Master Data is classified in following three views:
General Data
General Data in the Customer Master that is relevant for both Sales & Distribution and Accounting, the data fields are grouped on several tab pages. The general data includes
Name, Address, Telephone number, other contact details, VAT, Tax, Good Receiving Hours of Customer, Market Standing of the Customer, Correspondence, Contact Persons
with their designation and contract detail, etc.
92
Company Code Data
Company Code Data is relevant for Financial Accounting purposes and processes. It is specific for a given Company Code. This view records data of the Customer’s Accounting
Data such as reconciliation account, sort rule, payment terms, withholding tax information, payment methods, correspondence information with the customer, dunning,
insurance, etc.
Company Code data only applies to one Company Code. This data is only relevant to Financial Accounting and includes:
• Account Management
• Payment Transactions
• Correspondence
• Insurance
If you edit a master record, you must specify the customer number and a company code to access the screens containing company code data. You can only invoice a business
transaction if the data on the Payer partner function is entered in the Financial Accounting view.
93
94

Code
OC-010-010 / 020 Request for New Customer These are the steps whereby if the customer is retailer or wholesaler Customer Account Management or
Creation and Receiving usually after reviewing quotations and finalization of quotation, Sales Team
customer details customer provides the details for registration for processing of the order. Commenté [DKY[53]: Do you mean here the customer – not
related to core business and requiring manual invoice ?
OC-010-030 Update General Data This step is to update the general data that consists of the customer Customer Account Management or
address, country, contact person, etc. Sales Team Commenté [DKY[54]:
So maintenance of customer is done directly in SAP – can we
separate in subgroup// customers coming fdirectly from sales
forces and customers created by Finance ?
Then the customer account mgt or sales team are not relevant
OC-010-040 Enter Finance Related Data The company code data contains the data specific to a company code like KPC’S CUSTOMER Finance here
the payment terms, payment methods, dunning procedures, etc.
Commenté [DKY[55R54]:
Commenté [DKY[58]: What do you mean ? Finance team ?
1.23 FI-220: AR Manage AR - Invoice / DN / CN Processing
1.23.1 Process Map
95
AR invoice from FI applies for asset sale, scrap sale, insurance refund…
96
Code
FI-220-010 Prepare documents for Related departments collect supporting documents and forward to sales Related departments
Customer invoice accountant.
Non SAP
FI-220-020 Check the supporting AR Accountant checks the rationality and validity of supporting AR Accountant
documents
documents before issuing an invoice.
Non SAP
FI-220-030 Post Customer Invoice Invoices are recorded and updated directly on the customer's account AR Accountant
balance
AR Accountant can park document before posting. Parked documents do
not update customer account balances. After examining the accounting
information recorded may be recorded in accounting books.
Mandatory accounting information: customer code, date of invoice, date
book, account turnover, value, output VAT, cost center.
The invoice information will be entered:
Name of goods / services
Unit of measure
Quantity
Unit price = value / quantity
SAP
Command Line: FB70 - Invoice , FBV0, FB75 - Credit Memo
System Components: Financial Accounting - Accounts Receivable
97
Code
FI-220-040 Publish Customer Invoice Customer Invoice is published and printed. VAT Invoice need to be AR Accountant
published and print out after AR accountant posts entry in systems.
Non SAP
FI-220-050 Send invoices to customer AR accountant sends invoice to customer. AR Accountant
Non SAP
1.24 FI-230: AR Down Payment Received from customer
98
1.24.1 Process Map
There are 02 cases of downpayment:
- Customers pay cash directly at showroom / outlet and pick up goods: comply with the cash order process.
99
- Customers transfer / credit card for advance payments through the bank and pick up goods later
All incoming payments from customers are entered in the form of advances. Then receivable accountant will clear payments in accordance with the principle of due invoices
(except for some special cases).

Code
FI-230-010 Receive information about Received informtion about down payment from customer. AR Accountant
customer down payment Non SAP
FI-230-020 Accountant check bank AR Accountant checks bank statement, verifies the down payment AR Accountant
statement amount.
Non SAP
FI-230-030 Record customer down After receiving downpayment information from customer, AR accountant AR Accountant
payment by bank transfer will perform downpayment request.
Customer Down Payment functionality results in creation of actual down
payments in the system. They are posted as special Customer
transactions and are disclosed separately in the Financial Statements and
under current liabilities.
Accounting Entry:
Debit Bank incoming payment clearing
Credit Customer downpayment
SAP
Command line: F-29 - Down Payment
System Components: Accounts Receivable
100
Code
FI-230-040 Record customer down Customer Down Payment functionality results in creation of actual down AR Accountant
payment by cash payments in the system. Transaction entries in the customer Sub-ledger
account. They are posted as special Customer transactions and are
disclosed separately in the Financial Statements and clubbed with
current liabilities.
AR Accountant can enter the SO number (if any) in Assignment.
Accounting Entry:
Debit Cash
Credit Customer downpayment
SAP
Command line: F-29 - Down Payment
1.25 FI-240: AR Process Collections
1.25.1 Process Map
101
There are 02 cases of incoming payment:
- Customers transfer / credit card for payments through the bank
- Customers pay in cash / bank transfer for the old invoices

Code
FI-240-010 Received Electronic Payment These are cash payments made by the customer directly AR Accountant
deposited/transferred or Credit card to the entities bank accounts.
Non SAP
FI-240-020 Received Supporting AR Accountant receives supporting documents from business units. AR Accountant Commenté [DKY[59]: What kind of documents ?
documents
Non SAP
102
Code
FI-240-030 Cash received Customer pay by cash AR Accountant
Non SAP
FI-240-040 Verify amount received AR Accountant will check payment received from cash, bank transfer AR Accountant Commenté [DKY[60]: If the cash in comes from MBC then,
against invoice against the original invoices. there should be a functionalities to match incoming payment
with open positions AR
Non SAP
FI-240-050 Record customer payment by If customer or employee made payment with bank transfer, AR AR Accountant
cash, bank transfer Accountant will post the incoming payment in the system
Accounting Entry :
Debit Bank incoming payment
Credit Customer receivable
SAP
Command line: F-28, F-52
FI-240-060 Verify posted document After posting payment, AR accountant checks again the payment AR Accountant
documents to make sure that he has done the posting correctly.
SAP
Command line: FB03
FI-240-070 Issue Official Receipt In case payment by cash, AR Accountant will issue official receipt to the AR Accountant
customer. Commenté [DKY[61]: Not relevant
103
Code
SAP
Command line:
Solutions (Applications): Customize
FI-240-080 Change posted document If the posted document contains error in general information such as AR Accountant
reference or description, user can make change directly to the original
document according to authorization.
Non SAP
1.26 FI-250: AR Dunning Letters and Statement of Account
104
1.26.1 Process Map
1.26.2 Process Task

Code
FI-250-010 Enter dunning parameters Account enters dunning parameters. Accountant uses these parameters AR Accountant
to define when, for which period, for which company code, for which
customers, etc.
SAP
Command Line: F150
System Components: Account Receivable
105
Code
FI-250-020 Change the dunning proposal The dunning selection run generates a dunning proposal. This contains AR Accountant
the open items that the dunning program has selected based on the
input parameters. Accountant can either accept or change the dunning
proposal. If accountant changes the dunning proposal, these changes are
recorded in an additional log.
Accountant can view or edit dunning proposals. Accountant can:
• Block an item from being dunned
• Block an account for the current dunning run or remove the block
SAP
Command Line: F150
FI-250-030 Complete dunning procedure Accountant completes dunning list. AR Accountant
SAP
Command Line: F150
FI-250-040 Print the dunning notices Accountant prints the dunning notices from system. AR Accountant Commenté [DKY[63]: Accountant sends the dunning letters
via integrated application by attaching PDF format of dunning
letrers
106
Code
SAP
Command Line:
FI-250-050 Send email to customers Accountant emails the dunning notices to customers. AR Accountant
Non SAP
FI-250-060 Send dunning letter to Accountant sends dunning letter to customers. AR Accountant
customer
Non SAP
1.27 FI-260: AR Bad Debts Provision/ Write Offs/ Recovery
107
1.27.1 Process Map
ap

Code
FI-260-010 Check Aging and Collectability AR Accountant executes aging / provision report with customers. AR Accountant
of Customer Accounts
SAP
Command Line: S_ALR_87012168 - Due Date Analysis for Open Items
FI-260-020 Post Provision Entry Monthly, from the result of provision report, AR accountant records AR Accountant
provision transactions by salesman (cost center). Accountant uses accrual
document with predefined reversal date at next month.
Account Entry:
Debit Bad debt expense
Credit Customer receivable
108
Code
SAP
Command Line: FBS1
FI-260-030 Reverse provision entry Accountant executes automatic reversal of provision transactions at next AR Accountant
months.
SAP
Command Line: F.81
FI-260-040 Provision report followTax At year end, accountant prepapres provision report (tax policy) based on AR Accountant
policy
standard tax reports in SAP
The difference between internal provision amount and tax provision

amount will be adjusted in tax report (not record in SAP system).
SAP
Command Line:
Standard
109
1.28 FI-270: AR Clearing
1.28.1 Process Map
This process is to clear receivable and down payment to ensure customer balance and aging reports are correct.
110

Code
FI-270-010 Check customer balance / line AR Accountant checks customer balance / line item report before AR Accountant
item report before performing clearing.
performing clearing
SAP
Customization Level: FBL5N, FD10N
Solutions (Applications): Account Receivable
FI-270-020 Receivable = Advance AR Accountant selects receivable and corresponding advance and SAVE, AR Accountant
the system will record the transaction. At the same time, the receivable
and advance mode has netted off (change to green color).
AR Accountant prints clearing document and attachs to the original

documents.
SAP
Command Line: F-32, F-30
FI-270-030 Receivable <> advance When a partial debit/ credit is to be cleared the partial clearing option AR Accountant
(Partial)
needs to be selected and the partial amount which we intend to clear
should be entered in the partial amount column and then the save
111
Code
option should be executed which will lead to clearing of the partial debit
and credit.
For example: for customer A, we have
Debit Customer receivable 100
Credit Customer downpayment 30
After clearing 30, the account Customer Payable has two open items +
100 and - 30 ; the account Downpayment is fully cleared.
SAP
FI-270-040 Receivable <> advance AR Accountant selects invoices and advance amount needed clearing. AR Accountant
(Residual)
Then select the tab Residual and enter the residual value. The system
creates one document clearing advance and invoice, the remaining
difference is recorded depending on the invoice or advances greater:
For example, for clients A, we have:
Dr Account Receivable: 100
Cr Downpayment: 30
112
Code
After performing clearing, when viewing the report, we will see account
receivable: +70 and Downpayment have been netted off so the balance is
zero.
SAP
1.29 FI-280: AR month end closing
1.29.1 Process Map
113
At month end, AR accountants make sure that all transactions of domestic, export, internal customers are recorded in the system. Accountant checks revenue, discount,
discount, cash journals before closing.

Code
FI-280-010 Check customer balance / line AR accountant checks to ensure all A/R transaction captured in SAP. AR Accountant
item report before
performing clearing
Non SAP
FI-280-020 Check and post parked invoice AR Accountant checks and posted parked invoice. AR Accountant
Related departments to check, handle and complete for each specific
case.
SAP
114
Code
Command Line: FBV2; FBV0, VFX3

FI-270-030 Customer confirmation AR Accountant prints customer balance confirmation and sends to AR Accountant
process customer (using standard template of SAP)
SAP
Command Line:
FI-270-040 Run report AR Accountant checks, reconciles customer detail report and trial AR Accountant
balance.
AR Accountant prepares required AR reports such as AR line item report,
AR balance report, aging report, etc...
SAP
Command Line:
S_ALR_87012167 - Accounts Receivable Information System
S_ALR_87012172 - Customer Balances in Local Currency
S_ALR_87012186 - Customer Sales
S_ALR_87012169 - Transaction Figures: Account Balance
S_ALR_87012170 - Transaction Figures: Special Sales
S_ALR_87012168 - Due Date Analysis for Open Items
S_ALR_87012197 - List of Customer Line Items
S_ALR_87012174 - List of Customer Open Items
FD10N - Display Balances
115
Code
FBL5N – Display/Change Line Items

1.30 FI-290: AA Manage Asset/Sub Asset Master Data
1.30.1 Process Map
116
Manage asset master data includes process of creating, amendment and display asset, display change asset master data.
Asset number has 10 digits and is automatically generated according to the specified sequence available in the group of assets (asset class).
Sub-Asset number has 4 digits and is automatically when generated from 0001. If there is no sub-asset with main asset, the sub-asset will be 0000
117
Tools, Equipement, and consumable will be allocation as Long term prepaid expense account is managed in assets module. Allocated expenses are posted when Asset
Accountant runs depreciation program. Tools, Equipement, and consumable will be managed by material when purchasing. When using, these are will be issued to Asset
number. The process will be refered to MM module.
When having increased the value of assets (eg add equipment to assets), Asset Accountant creates a sub-number for asset and records the increased value to that sub-
number. Depreciation for sub-number will be calculated from the time of acquisition and over the remaining period of the main assets.
Can upload picture or profile of asset in system in order to carry out physical count.

Code
FI-290-010 Send approved request Related departments send asset request form asset accountant. Related departments
(create/change/block/delete)
Non SAP
FI-290-020 Verify request form and Asset accountant to check and confirms the request. Asset Accountant
supporting document
Non SAP
FI-290-030 Create a new asset / sub-asset Asset accountant creates assets in cases such as: Asset Accountant
• Create an asset before purchasing (fixed asset or AUC): based
purchase requisition.
• Create an asset before settlement from AUC: based on set of
documents including invoices, contracts, acceptance records ...
• Create an asset before transferring assets between plants (if any):
based on the signed transfer decision.
• Create an asset when changing GL account (asset class).
Asset Accountant selects asset class and inputs information related to
asset such as: asset name, inventory number, business unit using the
asset, responsible business unit, employee, useful life, depreciation start
118
Code
date, etc.... At the time of asset creation, some default values can be set
base on the asset class that the asset belongs to such as depreciation
key, useful life and can be changed if needed.
Evaluation group can be defined to manage assets: location, status...
Attaching the Asset profile and Asset picture will also be performed
during Asset creation
Asset Accountant can use sub-asset number to define the components
added to the original asset. The sub-asset number will be displayed at a
separate line in asset report.
SAP
Command Line: AS01, AS11
System Components: Asset Accounting
FI-290-040 Change or update asset At the time of amendment, Asset accountant can change asset name, Asset Accountant
cost center or even userfull life. All changes will be recorded by the
system and be captured in a report for easy tracking and managing data.
Attached Asset profile and Asset picture will also be attached to asset
change
SAP
Command Line: AS02 – Change Asset
119
Code
FI-290-050 Block Asset Blocking an asset is to stop transaction postings which increase or Asset Accountant
decrease asset capitalization value. Other transactions related to the
asset can still be performed normally in system.
SAP
Command Line: AS05 - Block Asset
FI-290-060 Delete Asset Asset Accountant can delete the master record physically from the Asset Accountant
database. Asset Accountant must make sure that there are no
transactions for this asset.
SAP
Command Line: AS06 - Delete Asset
FI-290-070 Inform requestor Asset accountant informs requestor after performing the request or Asset Accountant
deny
Non SAP
1.31 FI-300: AA Manage Capitalisation of Assets via PO
1.31.1 Process Map
120
This process is to record asset acquisition via PO.
121
The process for purchasing Tools, equipments, consumable, etc.. will be refered in BBP of MM module. These items will be stocked. Inventory staff will issue these items to
Assets for using. The expense of these items will be allocated thru AA module by depreciation monthly.

Code
FI-300-010 Prepare documents Related departments prepare and forwards payment documents in
accordance with payment process: invoice, acceptance record, payment
request, purchase requisition, contract, and letter of bank guarantee (if Related departments
any)...
Non SAP
FI-300-020 Approval process Asset acquisition approval process is following the company process
Related departments
Non SAP
FI-300-030 Transfer supporting document Purchasing department will make PR / PO for Asset Acquithat following
to Asset Accountant
PR / PO processing, then transfer supporting document to Asset
Purchasing department
Accountant
FI-300-040 Verify documents Asset Accountant checks details as follows:

Asset Accountant
Preliminary check: immediately after receipt of the documents
122
Code
• Sufficient documents: invoice/statement, contracts, acceptance

records, service completion confirmation...

• Check and compare the quantity, the value of the invoice, contract,
acceptance record, service completion confirmation...
Non SAP
FI-300-050 Record goods receipt for asset Inventory staff records asset acquisition when making goods receipt.
Accounting Entry :
Debit Aq. Asset
Credit GR/IR
Inventory staff
SAP
Command Line: MIGO
System Components: Material Management
FI-300-060 Send supporting document to Inventory staff will send supporting document to Asset Accountant for
Asset Accountant which Asset is received. Inventory staff
Non SAP
123
Code
FI-300-070 Input parked invoice in SAP Related departments will performs the following steps:
system - Call the PO. There are some invoice that related to PO, such as:
▪ Freight
▪ Custome duty
▪ Transportation
▪ Retention
▪ …
Related departments
- Check / verify quantity, material among SAP system, invoice, retention,
contracts and QA slip (if any).
- Record parked invoices.
SAP
Command Line: MIR7
System Components: Parked Logistic Invoice Verification
FI-300-080 Record payable and print SAP Asset accountant records payable with reference to PO and prints SAP
document document.
Accounting Entry :
Debit GR/IR
Credit Account
Asset Accountant
Debit / Credit Aq. Asset (if there is diferrence amount between PO and
Invoice)
SAP
Command Line: MIRO
System Components: Material Management
124
Code
1.32 FI-310: AA Asset Acquisition without PO
1.32.1 Process Map
125
This process is to record asset acquisition not via PO.
126
Code
FI-310-010 Verify documents After FI users receives the request from the requestor, FI users checks if
there is asset code or not.
• If asset code exists, do post direct acquisition to asset
• If asset code does not exist, follow process AA Asset Master Asset Accountant
Maintenance to create new asset code
Non SAP
FI-310-020 Asset aquisition Asset accountant records payable in reference to asset number
Accounting Entry :
Debit Asset
Debit Input Tax
Credit Vendor payable Asset Accountant

Or Credit
SAP
Command Line: F-90 - External Acquisition With Vendor
127
Code
FI-310-030 Inform requestor Asset accountant informs requestor after performing the request.
Asset Accountant
Non SAP
1.33 FI-320: AA Asset Retirement
1.33.1 Process Map
128
This process is to record asset sales or scrapping.
There are 2 cases to retirement / disposal:
- If Assets are discontinuous to depreciation to manufacturing (cannot use), these are will transfer to disposal asset class to await retirement / disposal
- If Assets are continuous to depreciation to manufacturing, these are will transfer to disposal asset class to await retirement / disposal
129
Code
FI-320-010 Request Asset Retirement - When an asset is identified for retirement, requestor – fixed assets will Related Department
propose sale or scrap fill up Fixed Asset Retirement form. Requestor – Fixed Assets will
propose whether to sell or scrap the asset. Upon approval by the head of
the Department, requestor – fixed assets will submit the request form to
Fixed Asset Accountant.
Non SAP
FI-320-020 Check Asset retirement form Asset Accountant will check Asset Retirement form to ensure that Asset Accountant
information is accurate and complete.
Non SAP
FI-320-030 Check & Clarify with Requestor If Asset Retirement form is incomplete, Asset Accountant will check and Asset Accountant
clarify with the requestor.
Non SAP
FI-320-040 Ensure compliant to policy and If Asset Retirement for is complete, the form will be passed to CFO. CFO CFO
authority limit will review the form to ensure that asset retirement is compliant to
group policy and authority limit.
FI-320-050 Perform Asset Retirement Based on the information at retirement form, if asset will be sold, Asset Asset Accountant
Accountant will perform Asset Retirement.
Accounting Entry :
Debit Acc. Dep Asset
Credit Acq. Asset
Credit/Debit Disposal of Fixed Asset gain / loss
SAP
Command Line: ABAON
130
Code
FI-320-060 Perform Scrap Asset Based on the information at retirement form, if asset will be scrapped, Asset Accountant
Transaction Asset Accountant will perform Scrap Asset Transaction.
Accounting Entry :
Debit Disposal of Fixed Asset gain / loss
Credit Acq. Asset
SAP
Command Line: ABAVN
1.34 FI-330: AA Asset Transfer Intracompany (within company code)
1.34.1 Process Map
131
This process is to record asset transsfer within company code.

Code
FI-330-010 Fill up Asset Transfer Form When there is transfer asset within company, requestor will fill up Asset Related departments
Transfer form. Upon approval by the head of the Business Unit,
132
Code
requestor of the fixed assets will submit the request form to Asset
Accountant.
Non SAP
FI-330-020 Check Asset Transfer Form Asset Accountant will check Asset Transfer form to ensure that Asset Accountant
Non SAP
FI-330-030 Check & Clarify with the If Asset Transfer form is incomplete, Asset Accountant will check and Asset Accountant
Requestor clarify with requestor.
Non SAP
FI-330-040 Provide detail information of If Asset Transfer form is complete, Asset Accountant will provide Asset Accountant
the Asset detailed information of the requested asset, e.g. accumulated
depreciation, net book value, etc.
Non SAP
FI-330-050 Send for Approval After providing the detail information of the requested asset, Asset Asset Accountant
Accountant will submit the form to approver authority of KPC’S
CUSTOMER EU.
Non SAP
FI-330-060 Inform to the Requestor for Asset Accountant will review the submitted request form. If the request Asset Accountant
rejection reason is rejected, Asset Accountant will inform the requestor the rejection
reason.
Non SAP
133
Code
FI-330-070 Change Asset Master (Change If request for asset transfer is approve by CFO and asset transfer will only Asset Accountant
Cost Center) require changes in asset master data such as change in cost center
within one category (within Asset Class), Asset Accountant will perform
changes for information required in asset master data.
SAP
Command Line: AS02
FI-330-080 Request New Asset Master If request for asset transfer is approve by CFO and asset transfer will Asset Accountant
require to create new asset master data (difference asset class) due to
the transfer, new asset master data will be created in sytem.
Non SAP
FI-330-090 Performs Asset Transfer After new Asset Master data has been created, Asset Accountant will Asset Accountant
perform Intracompany Asset Transfer.
Accounting Entry :
Debit Acq. Asset – New
Credit Acq. Asset – Old
Debit Acc. Dep Asset – Old
Credit Acc. Dep Asset – New
SAP
Command Line: ABUMN
134
1.35 FI-340: AA Asset Transfer within 2 company codes
1.35.1 Process Map
This process is to record asset transsfer within 2 company codes.

135

Code
FI-340-010 Fill up Asset Transfer Form When there is transfer asset within company, requestor will fill up Asset Related departments
Transfer form. Upon approval by the head of the Business Unit,
requestor – fixed assets will submit the request form to Asset
Accountant.
Non SAP
FI-340-020 Check Asset Transfer Form Asset Accountant will check Asset Transfer form to ensure that Asset Accountant
Non SAP
FI-340-030 Check & Clarify with the If Asset Transfer form is incomplete, Asset Accountant will check and Asset Accountant
Requestor clarify with requestor.
Non SAP
FI-340-040 Provide detail information of If Asset Transfer form is complete, Asset Accountant will provide Asset Accountant
the Asset detailed information of the requested asset, e.g. accumulated
depreciation, net book value, etc.
Non SAP
FI-340-050 Send for Approval (to comply After providing the detail information of the requested asset, Asset Asset Accountant
with authority limit) Accountant will submit the form to approver authority of KPC’S
CUSTOMER EU and to check if the asset transfer comply with authority
limit for approval.
Non SAP
136
Code
FI-340-060 Inform to the Requestor for Asset Accountant will review the submitted request form. If the request Asset Accountant
rejection reason is rejected, Asset Accountant will inform the requestor the rejection
reason.
Non SAP
FI-340-070 Perform Asset Retirement If the request is approved by CFO, Asset Accountant will perform Asset Asset Accountant Commenté [DKY[64]: Please clarify – when transferring
with revenue Retirement with revenue in the system. assets between 2 company codes = should be treated as a
sales and pruchae of assets between 2 companies so I am not
Accounting Entry : sure to understand the booking entries….

Debit Asset Sales Clearing
Credit Acq. Asset
Credit/Debit Disposal of Fixed Asset gain / loss
SAP
Command Line: ABAON
1.36 FI-350: AA Leasing / Borrowing process
1.36.1 Process Map
137

Code
FI-350-010 Obtain Asset Lease Contract FI user obtains the asset lease contract, of which the term and condition Related departments
will indicate type of lease (financial lease or operating lease).
Non SAP
FI-350-020 Opening Posting For financial leased asset, user will open asset master data and click on Asset Accountant
opening posting. This will post the capitalization value to the asset and
create a liability of the same amount to the capitalization value.
Debit Leased Asset
138
Code
Debit VAT
Credit Lease Liability
FI-350-030 Deactivate Derpeciation FI user deactivates depreciation calculation only for operating lease, Asset Accountant
since this asset does not belong to the company and its depreciation is
not expensed to the company.
SAP
Command Line: AS02
FI-350-040 Vendor Balance Report FI user display vendor liabilities reports to view the open line items to be Asset Accountant
paid to vendor in due course.
SAP
Command Line: FBL1N (to view line item),
FK10N (to view balance report)
1.37 FI-360: AA Leasing Contract Conclusion
139
1.37.1 Process Map
140

Code
FI-360-010 Post Asset Retirement (For At the end of lease term, FI user post retirement for operating leased asset
returning asset at the end of and probably for financial lease asset (if the contract term is to return the
lease term)
financial leased asset to the lessor. This will write off the leased asset from
the company's accounting book.
Asset Accountant
SAP
Command Line: ABAVN

FI-360-020 Post Asset Retirement (For If the lease term is for lessee to purchase the leased asset at the end of
purchasing asset at the end of lease term, FI user will firstly post asset retirement to write off the asset
lease term
from accounting book.
Asset Accountant
SAP
Command Line: ABAVN
141
1.38 FI-370: AA Physical Count
1.38.1 Process Map
This process is to perform asset count at month end.
142
Code
FI-370-010 Print out the List of Asset Asset accountant will print the physical inventory list of assest to be Asset Accountant
inventory inspected.
SAP
Command Line: S_ALR_87011979 - ... by Cost Center
S_ALR_87011980 - ... by Location
S_ALR_87011981 - ... by Asset Class
S_ALR_87011982 - ... by Plant
FI-370-020 Perform asset physical count Asset accountant and relevant departments perform the inspecting of Asset Accountant
assets and sign off the minute.
Non SAP
FI-370-030 Prepare reconciliation physical Asset accountant reconciles the inspection result and asset inventory list Asset Accountant
vs Asset list printed from SAP system.
1. If there's no discrepency, Asset accountant sends inspection result to
BOD.
2. If there are differencies:
• Asset accountant sends details to responsisble departments explains
the causes and propose ways of handling.
• Asset accountant send inspection result and handling proposal to
BOD.
Non SAP
FI-370-040 Approve handling proposal BOD approves handling proposal. BOD
143
Code
Non SAP
FI-370-050 Handle differences Based on the direction of handling has been approved by the Board of Asset Accountant
Directors, asset Accountant will handle the differences as follows:
1. Deficit assets: accounting will carry out the process of the scrapping of
assets (FI-310-60) to record the retirement of assets missing.
Pending cases to determine the cause, Asset accountant will perform the
transfer from other expense accounts to shortage of assets awaiting
resolution.
2. Surplus assets: Due to having not yet input or having not received
documents: Asset accountant will carry out asset acquisition not via PO
(RTR-320) to record surplus assets.
Non SAP
FI-370-060 Adjust GL account record (if In case of awaiting resolution, Asset accountant performs transfer Asset Accountant
any) posting from other account to shortage of assets awaiting resolution.
SAP
Command Line: F-02 / FB50
FI-370-070 Inform relevant departments Asset accountant sends notice of compensation collection to relevant Asset Accountant
departments.
Non SAP
144
1.39 FI-380: AA Depreciation and Month End closing
1.39.1 Process Map
This process is to run depreciation for assets and allocation for tools&supplies, service at month end. Depreciation will be run at company code level.
The system defaults the posting date of the documents generated by the depreciation run on the last day of the month.
145
Code
FI-380-010 Ensure all Assets Movement Asset accountant must checks:

complete for the month • List of assets have been fully recorded for the month compared to
the original documents.
Asset Accountant
• Full settlment from tools&equipment to Long term prepaid expense.
• Depreciation period, depreciation amount, cost center ...
Non SAP
FI-380-020 Perform Depreciation Test Run Asset accountant will create the Depreciation Posting Run in the system.
The system defaults the settings of the session to test mode. In case
there is an error, the system will display red buttion and error log for
detail.
Asset Accountant
SAP
Command Line: AFAB - Execute
System Components: fixed asset
FI-380-030 Check Test Run Log After run depreciation in test mode, if there're any errors, Asset
accountant can see error detail in error log for further adjustment.
Accoutant can also view the simulation of posting.
Asset Accountant
SAP
Command Line: AFBP - Display Log
System Components: Fixed Asset
FI-380-040 Run Depreciation Actual Run Asset accountant runs actual depreciation, the system will automatically
Asset Accountant
post the entries and update the related accounts in the GL for each
depcreciation cost account/ cost center.
146
Code
FI-380-050 View asset depreciation report Asset accountant can view the result of depreciation run. In case of
adjustment, Asset accountant will check and run repeat (if any).
SAP
Command Line:
AFBP:
Asset Accountant
S_ALR_87012048 - Asset transactions
S_ALR_87011963 – Asset Balance by Asset Number
S_ALR_87012018 - Depreciation and Interest
S_P99_41000192 - Posted depreciation by asset and posting period
S_ALR_87010175 - Posted depreciation, related to cost centers.
System Components: Financial Accounting -- Asset
FI-380-060 Write up adjustment Asset accountant uses Write up screen to adjust depreciation of assets
recorded in previous years:
• Changing the depreciation period of this year compared to last year
(new time updates in master data): Asset accountant will calculate
the difference value and update Write ups. The following months,
the system will retrieve the remaining value allocated for the Asset Accountant
remaining time.
• Depreciation missing: Asset accountant will calculate the difference
value and update Write ups. The following months, the system will
retrieve the remaining value allocated for the remaining time.
SAP
147
Code
Command Line: ABZU - Write-Up

FI-370-070 Unplanned adjustment (if any) Asset accountant uses Unplanned screen to adjust depreciation for the
following cases:
- Assets has formed the previous year (year -1) but recorded in the
current year (year) on the system: Asset accountant will calculate the
difference value (depreciation of the previous year) and update in
Unplanned screen.
The following months in the current year, the system is depreciated as
planned (Planned) (total original cost / number of months of
depreciation).
From next year (year + 1), the system will retrieve the remaining value
allocated for the remaining period (total original cost - Planned
depreciation - Unplanned depreciation) / remaining time. Asset Accountant
(Asset accountant changes depreciation start date in the master data by
the time of the test records or invoice after closing the current financial
year).
- Asset damaged will be fully depreciated to the carrying value: Asset
accountant will calculate the remaining value and update in Unplanned
screen.
Note: when the system gets depreciation start date in 2 cases:
• Invoice date and posting date in the current year: invoice date.
• Invoice date in the year closed: posting date.
SAP
Command Line: ABAA - Unplanned Depreciation
148
Code

1.40 FI-390: AA Asset Year End Closing
1.40.1 Process Map
Asset accountant performs the following step at year end:
• On the first day of the New Year, Asset accountant must open the New Year. The system will transfer the balance asset details to the New Year and allows asset report
display. The opening of the New Year does not close the old year.
• After completion of transactions, asset accountant closes the old year. The system does not allow the reopening of the year closed.
149
Code
FI-390-010 Close fiscal year Process this step to closed financial year for asset accounting. No more
transaction can be posted.
Finance & Accounting department

SAP
Command Line: AJAB
1.41 FI-400: FM Fund Center Maintenance
1.41.1 Process Map
150
This process is to record Fund Center master data.

Code
FI-400-010 CFO receives for changes CFO receives for changes: CFO
• Cost Center/ Profit Center
• Request for changes in management from Board of Director (BOD)
• Request for change approval authorization – Delegation of
Authorized
Non SAP
151
Code
FI-400-020 Approval created / changed Created/ Changed Funds Centers are approved by CFO CFO
Funds Centers
Non SAP
FI-400-030 Create Funds Center in Funds FC will review and create new fund center when receiving requested FC
Mangement new fund center.
SAP
Command Line: FMSA/ FMSB/ FMSC
System Components: Fund Management
FI-400-040 Update Derivation Strategies FC will review the file and maintain the derivation of fund center if there FC
is no one to one mapping between cost center and fund center
SAP
Command Line: FMDERIVE
1.42 FI-410: FM Commitment Item Maintenance
1.42.1 Process Map
152

Code
FI-410-010 CFO receives for changes CFO receives for changes: CFO
• GL Accounts
• Request for change management from Board of Director (BOD)
• Request for change approval authorization – Delegation of
Authorized
Non SAP
FI-410-020 Approval created / changed Created/ Changed Commitment items are approved by CFO CFO
Commitment items
Non SAP
FI-410-030 Create Commitment item in FC creates new commitment items when receiving requested new FC
Funds Management commitment items.
153
Code
SAP
Command Line: FMCIA
FI-410-040 Link to GL account and cost When commitment items are created, the GL accounts (and Cost FC
element elements) need to be updated the relevant commitment items field.
SAP
Command Line: FS00
FI-410-050 Update Derivation Strategies FC will review the file and maintain the derivation of commitment items FC
(if needed).
SAP
Command Line: FMDERIVE
1.43 FI-420: FM Maintain Budget Processing
1.43.1 Process Map
154

Code
FI-420-010 Approved Budget as KPC’S Consolidated business plan is reviewed and amended based on organization FC
CUSTOMER process strategy and policies. Business Plan is finalized. FC receives approved budget data
by KPC’S CUSTOMER
Non SAP
FI-420-020 Budget Structure is generated Budget structure is generated in SAP – based on the combination of Funds Center FC
and Commitment Item
SAP
Command Line: FMG1, FMG2, FMG3
155
Code
FI-420-030 Copy Budget Plan version Copy Budget plan version used to copy data from version to another to FC
differentiate the iterations that have been encountered or for back up purposes
for ease of tracking figures.
SAP
Command Line: FMCYLOADN - Generate Budget Data
FI-420-040 Approved/ Released Budget CFO will perform to release budget. This program is used to calculate budget to CFO
(Ver.0) be released and to release budget data. After released budget, Commitments
value to budgets (E.g. Purchase Requisition and Purchase Order), Actual budget
consumption (E.g. Invoice Verification) are posted in SAP and avaibility check with
version 0.
SAP
Command Line: FMMPRELEN - Release Budget Data
1.44 FI-430: FM Budgeting Transfer, Supplementary
1.44.1 Process Map
156
157

Code
FI-430-010 Postings from various Postings from various departments will be subjected to budget check in Requesting Department
departments the system
At KPC’S CUSTOMER EU , budget is used up as postings are made to
funds centers with commitment and actual values:
✓ OPEX will be controlled by Primary Cost element
✓ CAPEX will be controlled by FM thru evaluation group 1 in asset
master.
✓ Budget will check thru PR/PO/IR that are included but not limit:
▪ Indirect material
▪ Adhoc direct material
▪ Asset, tool, equipment, consumable, services… that are bought
thru PR/PO/IR
Budget structure ensures: Combination of Commitment item, Funds
Center are allowed for posting budget and actual values.
Budget Profile will determine whether Budget check will be
on Overall basis (Annual) or based on Budget Releases.
Similarly, if budgets need to be maintained for Annual &
period values, accordingly can be enabled.
SAP
Command Line: from other modules
System Components: from other modules
FI-430-020 System will send notification When the posting in the system reaches the defined tolerance limit, Requesting Department
to inform that budget has system will send notification to inform that budget has reached critical
reached critical level level (warning, error) as section 4.2.
158
Code
FI-430-030 Proceed with posting in the Proceed with the posting in the system if the posting does not exceed Requesting Department
system the budget tolerance level
SAP
Command Line: from other modules
System Components: from other modules
FI-430-040 Request for additional or If the budget has exceeded, related department would need to send the Requesting Department
transfer of budget from request for supplementary or transfer of budget to FC to verify, collect,
management and request for approval according delegation of authority of KPC’S
CUSTOMER EU.
Non SAP
FI-430-050 Enter Budget If the supplementary or transfer budget is approved by authorized FC
Supplement/Transfer manager, FC will need to enter budget supplement or transfer in the
system
SAP
Command Line: FMBB – Budgeting Workbench
System Components: Funds Management
FI-430-060 Release Budget After FC Enter approved Budget, CFO will release the enter budget. CFO
Supplement/Transfer
159
Code
SAP
Command Line: FMBB – Budgeting Workbench
FI-430-070 Run budget report FC can then generate the budget report to view the report to check for FC
errors in postings
SAP
Command Line: FMRP_RW_BUDCON - Budget Consumption Report
FI-430-080 Inform requestor that Inform the requestor once the supplementary or transfer of budget is FC
additional/transfer budget is updated in the system and the requestor can resume postings.
updated
Non SAP
160
Code
FI-420-010 Create Budget Plan Version for Create Budget Plan with 3 Scenarios:
Scenarios - Good = Version 1
- Bad = Version 2
- Very Bad = Version 3
FC
SAP
Command Line: FMBB
FI-420-020 Run Comparision report Actual FC will run report for comparision between Budget Plan and Budget Actual
/ Plan for each Scenario (version 0) to check the budget will be changed (increase or decrease)
with relevant scenario.
SAP
FC
Command Line: FMRP_RW_BUDVER - Comparison of Budget Versions
FI-420-030 Generate Increased / After approved increased or decreased budget, FC will run program to
Decreased Budget create budget documents to update actual budget (version 0) with
relevant scenarios (budget plan). FC
161
Code
SAP
Command Line: FMCYLOADN - Generate Budget Data

FI-420-040 Release Increased / Decreased After increased or decreased budget is created, CFO will release budget
Budget to use.
SAP CFO
Command Line: FMBB

FI-420-050 Run budget report FC can then generate the budget report to view the report to check for
errors in postings
SAP FC
Command Line: FMRP_RW_BUDCON - Budget Consumption Report

Solutions (Applications): Standard SAP
1.45 FI-450: FM Budget Year End Processing
162
1.45.1 Process Map
Commenté [DKY[65]: Please confirm that functionality

exists to move the red budget into green when it was approved
?

Code
FI-450-010 Open next fiscal year period in FC will perform to open next fiscal year period in FM FC
FM
SAP
Command Line: FMMI
FI-450-020 Close Commitments if any When commitment items are created, the GL accounts need to be FC
updated the relevant commitment items field.
At the end of year, FC and CFO will review all opened commitments of
PR/PO and close if needed
SAP
163
Code
Command Line: FMMC - Close Commitment

FI-450-030 Perform Final Budget FC will perform to adjust budget if there is any change approved budget FC
Adjustments, if any
SAP
Command Line: FMBB
FI-450-040 Release Budget After adjustment budget, FC will release budget to use. FC
SAP
Command Line: FMBB
FI-450-050 Close last fiscal period in FM FC will perform to close last fiscal period in FM FC
SAP
Command Line: FMIR
1.46 CO-010: Maintain Profit Center
164
1.46.1 Process Map
165
1.46.2 Description of Process
Task / Activity
Activity Description Responsibility
Code
CO-010-010 Send request to Master Data team Accountant will fill up the Profit Center master data maintenance request form, the Accounting
requestor will submit the request form to CFO for approval. Department
Non SAP
CO-010-020 Approve Profit Center maintenance by CFO will verify Profit Center master data maintenance form whether the reason for Accounting
CFO the request is valid or not. If the reason for the request is valid. CFO will inform to Department
. Finance Controller of KPC’S CUSTOMER to get comment, and then the request will
be submitted to Master data maintenance team for creation.
Non SAP
CO-010-030 Inform Requestor If the reason for request is not valid, then the request will be rejected and informed Accounting
to Requestor – accountant. Department
Non SAP
CO-010-040 Deactivate Master data Team will deactivate Profit Center Master Data. Master Data Team
SAPGui Path:
Tcode : KE53 - Delete Profit Center
CO-010-050 Change Master data Team will change Profit Center Master Data. Master Data Team
SAP Path:
Tcode : KE52 - Change Profit Center Master Data
CO-010-060 Maintain Profit Center Standard Master data team will review whether New Standard Hierarchy is required or not. Master Data Team
Hierarchy If it is required, it will be created in SAP
SAPGui Path:
Tcode: KEH2 - Change Profit Center Group.
CO-010-070 Create Master data team will create New Profit Center Master Data and block. Master Data Team
SAPGui Path:
Tcode: KE51 - Create Profit Center.
166
Task / Activity
Code
CO-010-080 Maintain Profit Center Group Master data team will maintain New Profit Center in profit center group. Master Data Team
SAPGui Path:
Tcode: KSH2 - Change Profit Center Group.
CO-010-090 Inform to requestor After reviewing, Master data team will inform requestor that request already Master Data Team
processed and updated in system.
Non SAP
CO-010-100 Unblock Profit Center After checking the creation of profit center is correct. Accountant will unblock Accounting
profit center. Department
SAPGui Path:
1.47 CO-020: Maintain Cost Center
167
1.47.1 Process Map
168
Task / Activity
Code
CO-020-010 Send request to master data team Accountant will fill up the Cost Center master data maintenance request form. The Accounting
requestor will submit the request form to CFO for approval. Department
Non SAP
CO-020-020 Approve Cost center maintenance by CFO will verify Cost Center master data maintenance form whether the reason for Accounting
CFO. the request is valid or not. If the reason for the request is valid. CFO will inform to Department
Finance Controller of KPC’S CUSTOMER to get comment the request will be
submitted to Master data team for creation.
Non SAP
CO-020-030 Inform Requestor If the reason for request is not valid, then the request will be rejected and informed Accounting
to Requestor – Accountant. Department
Non SAP
CO-020-040 Delete Master data Team will delete Cost Center Master Data. Master data Team
SAPGui Path:
Tcode : KS04 - Delete Cost Center
CO-020-050 Change Master data Team will change Cost Center Master Data. Master data Team
SAPGui Path:
Tcode : KS02 - Create Cost Center
CO-020-060 Maintain Cost Center Standard Master data Team will review whether New Standard Hierarchy is required or not. Master data Team
Hierarchy If it is required, it will be created in SAP.
SAPGui Path:
Tcode : KSH2 - Change Cost Center Group
CO-020-070 Create Master data Team will create New Cost Center Master Data and block. Master data Team
SAPGui Path:
Tcode : KS01 - Create Cost Center
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Task / Activity
Code
CO-020-080 Maintain Cost Center Group Master data Team will maintain New Cost Center in cost center group. Master data Team
SAPGui Path:
Tcode : KSH2 - Change Cost Center Group
CO-020-090 Inform to requestor After reviewing, Master data Team will inform requestor that request already Master data Team
processed and updated in system.
In case the new cost center has any impacts on PP resource, e.g. new production
cost center, work center master data will be maintained accordingly.
Non SAP
CO-020-100 Unblock Cost Center After checking the creation of cost center is correct. Accountant will unblock profit Accounting
center. Department
SAPGui Path:
1.48 CO-030: Maintain Statistical Key Figure
170
1.48.1 Process Map

Code
CO-030-010 Send request to master data team Accountant will fill up the Statistical Key Figure master data maintenance request Accounting
form. The requestor will submit the request form to CFO for approval. Department
Non SAP
171
Code
CO-030-020 Approve SKF maintanance by CFO CFO will verify the Statistical Key Figure master data maintenance request form to Accounting
ensure that all the information in the form is accurate and complete. Department
Non SAP
CO-030-030 Inform Requestor If the reason for the request is not valid, then the request will be rejected and Accounting
informed to the requestor. Department
Non SAP
CO-030-050 Delete Master Data Team will delete Statistical Key Figure in system. Master Data Team
Accounting->Controlling->Cost Center Accounting->Master Data->Statistical Key

Figures->Individual Processing->KK03DEL – Delete
CO-030-060 Change Master Data Team will change Statistical Key Figure in system. Master Data Team

Figures->Individual Processing->KK02 – Change
CO-030-070 Create Master Data Team will create Statistical Key Figure in system. Master Data Team
SAPGui Path:
Figures->Individual Processing->KK01 – Create
CO-030-080 Inform to Requestor Master Data Team will inform the requestor that the Statistical Key Figure has Master Data Team
been maintained.
Non SAP
1.49 CO-060: Allocation Cycle Maintenance
172
1.49.1 Process Map
Task / Activity
Code
CO-060-010 Fill up Allocation Cycle master data Requestor - Costing will fill up the Allocation Cycle master data maintenance Requestor-Costing
request form request form.
Non SAP
173
Task / Activity
Code
CO-060-020 Verify the request Approver - Finance Master Data will verify master data maintenance form whether Approver - Finance
the reason for the request is valid or not. If the reason for the request is valid, Master Data
Finance Master Data will inform to Finance Controller of KPC’S CUSTOMER to get
comment. Then the request will be submitted to Master data maintenance team
for creation by Cost Accountant.
Non SAP
CO-060-030 Reject request and inform Requestor If the reason for request is not valid, then the request will be rejected and be Approver - Finance
informed to requestor. Master Data
Non SAP
CO-060-040 Confirm data in the request form Once Data Maintenance Team receive the request for, the person in charge in Master Data
Master Data team will confirm the data in the request form. Maintenance Team
Non SAP
CO-060-050 Maintain Allocation Cycle Master Data Team will maintain Allocation cycle Master Data. Master Data
Maintenance Team
SAPGui Path:
T Code: KSU7 (For Plan CCA)
T Code: KSU1 (For Actual CCA)
Tcode: KEU1 - CO-PA Create Actual Assessment Cycle
CO-060-060 Inform Requestor After complete maintenance request, master data maintenance team will inform Master Data
requestor that request already process and updated in system. Maintenance Team
Non SAP
1.50 CO-050: Maintain Internal Order
174
1.50.1 Process Map
175
Code
CO-050-010 Send request to master data team Requestor - Costing will fill up the Internal Order master data maintenance request Accounting
form. Department
Non SAP
CO-050-020 Approve Internal Order maintanance by Approver will verify the Internal Order master data maintenance request form to Accounting
Chief Accountant ensure that all the information in the form is accurate and complete. Department
Non SAP
CO-050-030 Inform Requestor If the reason for request is not valid, then the request will be rejected and Accounting
informed to the requestor. Department
Non SAP
CO-050-040 Delete Master data team will delete Internal Order in system. Internal Order only can be Master data team
deleted if does not have any transactions.
SAP GUI path:

Accounting->Controlling->Internal Order->Master Data->Internal Orders-
>Individual Processing->KO04 – Delete
CO-050-050 Change Master data team will change Internal Order in system. Master data team
SAP GUI path:

Accounting->Controlling-> Internal Order ->Master Data->Internal Orders-
>Individual Processing->KK02 – Change
CO-050-060 Closed Master data team will change status of Internal Order to “CLOSE”in system. Master data team
SAP GUI path:

>Individual Processing->KK02 – Change
CO-050-070 Create Master data team will create Internal Order in system. Master data team
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Code
SAPGui Path:
>Individual Processing->KK01 – Create
CO-050-080 Maintain Order group Master data team will maintain New Internal Order in Order group. Master data team
SAPGui Path:
Tcode : KOH2 - Change Internal Order Group
CO-050-090 Inform Requestor about Internal Order Master data team will inform the requestor that the Internal Order has been Master data team
number maintained.
Non SAP
1.51 CO-070: COPA Period End Close
177
1.51.1 Process Map

Code
CO-070-010 Execute COPA Assessment In this step of CO-PA allocation cycle, all the costs are recorded in cost center Cost Accountant
accounting will be allocated to Market Segments in CO-PA.
SAPGui Path:
Accounting->Controlling-> Profitability Analysis -> Actual Postings -> Period-End
Closing -> Transfer Cost Center Costs/Process Costs -> KEU5 - Assessment
178
Code
CO-070-020 Top Down Distribution In this step of distribution, the costs are allocated from higher level of Segments to Cost Accountant
more granular level. For example, the cost can be distributed from Customer
Group Level to Customer level.
SAPGui Path:
Accounting->Controlling-> Profitability Analysis -> Actual Postings -> Period-End
Closing -> Top-Down Distribution -> KE28 - Execute
CO-070-030 Review Profitability Analysis reports in Finance Controller will review the reports in CO-PA. CFO
CO-PA
SAPGui Path:
Accounting->Controlling-> Profitability Analysis -> Information System -> KE30 -
Execute Report
SAPGui Path:
Accounting->Controlling-> Profitability Analysis -> Information System -> Display
Line Item List-> KE24 - Actual
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2. Organization Structure
Following diagram represents KPC’S CUSTOMER EU’s FI Organization structure
180
2.1 Operating Concern
181
Definition • Operating concern represents the Organisational Unit within which profitability reporting is performed in forms of Characteristics and
Value fields which are defined below. An Operationg concern will have at least one Controlling area and one Company code at lower
levels.
Key Considerations / • This structure may vary greatly from one company to the next. For example, the structure of total production costs in a manufacturing
Rationale company differs from that in a wholesale or retail company
KPC’S CUSTOMER EU • There will be one operating concern “2000” for KPC’S CUSTOMER EU (including KPC’S CUSTOMER France, KPC’S CUSTOMER
Definition Germangy GMBH, and KPC’S CUSTOMER Netherlands B.V.). These will have all the company codes and controlling areas, which have
the same fiscal year.
2.2 Controlling Area
Definition • Controlling Area represents the Organisational Unit within which management accounting that is performed in forms of Cost centers
which are defined below. A Controlling area will have at least one Company code assigned to it.
Key Considerations / • All companies within a Controlling area use the same chart of accounts
Rationale
• A controlling area may include single or multiple company codes that may use different currencies and consolidation report may
converted to the same currency.
Controlling Area • Define one Controlling Area 2000 for KPC’S CUSTOMER EU. Assign all company codes to this controlling area, which have the same
Chart of account.
All company codes of KPC’S CUSTOMER EU will be assigned with the same controlling area. Below will be created for KPC’S CUSTOMER EU:
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Controlling Area Description Currency
2000 KPC’S CUSTOMER EU Controlling VND
Area
2.3 Financial Management Area
Definition • Funds Management under Public Sector Management (PSM) is used for mapping budgeting process of an organization
• The functions in this component support you in creating and executing budgets. The purpose of Funds Management is to budget all
revenues and expenditures for individual areas of responsibility, to control future funds transactions in accordance with the
distributed budget, and to stop the budget being exceeded. You can adapt the budget to changes in conditions by entering releas es,
supplements, returns, and transfers.
• Financial Management Area (FM Area) is the organization unit for Funds Management
Key Considerations / • All companies within a FM area use the same Fiscal year and currency
Rationale
KPC’S CUSTOMER EU • Define FM Area 23XX for KPC’S CUSTOMER EU. Each company codes will be assigned to the respective FM area, which has the same
Definition fiscal year and same currency
All company codes of KPC’S CUSTOMER EU will be assigned with the same FM area. Below will be created for KPC’S CUSTOMER EU:
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FM Area Description Calendar Fi.Year Variant
2329 KPC’S CUSTOMER France FM Area K4 K4

2304 KPC’S CUSTOMER Germany FM K4 K4
Area
2330 KPC’S CUSTOMER Netherlands K4 K4
FM Area
2335 KPC’S CUSTOMER EU Holding FM K4 K4
Area
2.4 Company Code
Definition Company code is the smallest organizational unit for which a complete self-contained set of accounts can be drawn up for purposes of
external reporting, such as: balance sheets, profit and loss statements, cashflow, and trial balance…
Key Considerations / Only legally independent companies will be defined as company codes.
Rationale
KPC’S CUSTOMER EU Company code Coding Structure number range is refered by KPC’S CUSTOMER’s rule:
Definition
Company Code Description (25)
2329 KPC’S CUSTOMER France
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Company Code Description (25)
2304 KPC’S CUSTOMER Germany GmBH
2330 KPC’S CUSTOMER Netherlands BV
2335 KPC’S CUSTOMER EU Holding
Company Code Name 1 (35) Name 2 (35) VAT Registration Full Address Country Search
(16) (2) term
(20)
2329 KPC’S CUSTOMER France KPC’S CUSTOMER France FR02893573535 95, rue La Boétie, Paris FR Commenté [DKY[66]: To change address is now 72 rue du
Faubourg Saint Honoré, 75008 Paris
Bockenheimer Landstrasse 17/19,
KPC’S CUSTOMER KPC’S CUSTOMER Germany 60325, Frankfurt am Main, DE
2304 Germany GmBH GmBH DE321106052 HessenGermany
KPC’S CUSTOMER KPC’S CUSTOMER Netherlands
NE
2330 Netherlands BV BV NL862601812B01 Vijzelstraat, 68 Gemeente Amsterdam
KPC’S CUSTOMER EU
2335 Holding KPC’S CUSTOMER EU Holding
2.5 Segment
Definition Segment is used as a division of a company for which you can create financial statements for external reporting. A segment can be entered
in the master record of a profit center. The segment is then derived from the assigned profit center during posting.
Key Considerations / The segment is defined as a subarea of a company with activities that generate expenses and revenues, with an operating result that is
Rationale regularly used by management for profit assessment and resource allocation purposes, and for which separate financial data is available.
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KPC’S CUSTOMER EU Team in agreement to set up business division as SAP segments
Definition
Segment will be created and assigned to all company codes of KPC’S CUSTOMER EU as below:
Segment Description Long description
1000 Vehicle Vehicle
9000 General (common) General (common) Commenté [N(67]: how about charging?
2.6 Business Place
Definition Business Place is used in countries that by law require returns for taxes on sales/purchases to be submitted at a level below the company
code.
Key Considerations / Business place is defined as a sales office in order to record input & output VAT.
Rationale
KPC’S CUSTOMER EU At KPC’S CUSTOMER EU, KPC’S CUSTOMER EUBusiness Place will not be used Commenté [N(68]: why don't use business place? If there
are branches in each company code how should be
Definition
configured?
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2.7 Trading Partner
Definition Trading partner is company ID. Trading partner can be assigned in inter-company customer/vendor master data. When you post one
transaction in vendor/customer that have this ID, the company ID is transferred to the line item so that you can recognize internal
transactions.
Key Considerations / Trading partner is defined as a subsidiary within KPC’S CUSTOMER EU. Commenté [DKY[69]: What does it mean – please give an
example
Rationale
If trading partner is all intercomanues, then they are not
subsiadiaries of VF EU
KPC’S CUSTOMER EU List of current trading partner will be also created as excel file KPC’S CUSTOMER EU Trading Partner:
Definition
Trading Partner code and naming convention is based on KPC’S CUSTOMER rules. Commenté [N(70]: the list of trading partner must follow the
list that managed by Vingroup. Pls make sure to configure the
trading partner field is mandatory in 2 account groups of
business partner: Intercompany and Intracompany
The list of Trading Partner will be provided by KPC’S CUSTOMER and created in SAP accordingly.
Trading partner Description (25)
2329 KPC’S CUSTOMER France
2304 KPC’S CUSTOMER Germany GmBH
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Trading partner Description (25)
2330 KPC’S CUSTOMER Netherlands BVKPC’S CUSTOMER EU Commenté [N(71]: As comment in the definition, there will
be a list managed by Vingroup:
AN0400 - Vinfast Germany GMBH
AN6100 - Vinfast France
AN6200 - Vinfast Netherlands B.V
2.8 Chart of Accounts Commenté [LDHV72R71]: Updated.
Definition It is a classification scheme consisting of a group of general ledger (G/L) accounts. A chart of accounts provides a framework for the
recording of values, in order to ensure an orderly rendering of accounting data. The G/L accounts they contain are used by one or more
company codes. For each G/L account, the chart of accounts contains the account number, the account name and other, technical
information.
Key Considerations / For multiple company codes, we can assign the same operating chart of accounts if all company codes will have the same requirements
Rationale for the chart of accounts set up
188
KPC’S CUSTOMER EU At KPC’S CUSTOMER EU, all the Company codes would use the same chart of accounts 2000. The chart of accounts 2000 contains the
Definition basic structure and grouping of the general ledger accounts. Commenté [DKY[73]: However, the accounts can be either
generic across the 3 companies, are
The following Chart of Account will be used by KPC’S CUSTOMER EU:
Chart of Account Code Description Language Length of G/L Account

2000 Chart of account of KPC’S CUSTOMER EU EN 10 digits
2.9 Group Chart of Account

Group Chart of accounts is defined for consolidation and reporting purpose at corporate level. In KPC’S CUSTOMER EU, Group Chart of Accounts GCOA is used. Group GL
account number will have 10 digits.
Chart of
Account Code Description Language Length of G/L Account
KPC’S CUSTOMER EU Group Chart of
GCOA Accounts EN 10 digits
2.10 Chart of Depreciation, Depreciation Area
Definition The chart of depreciation is a list of depreciation areas desgined and arranged according to business and legal requirements.
Depreciation area represents an area showing the valuation of a fixed asset for a particular purpose (for example, for individual financial
statements, different accounting principles, or management accounting values).
189
Key Considerations / Each company code should be assigned to a chart of depreciation. One or more company codes can be assigned to one chart of
Rationale depreciatin
KPC’S CUSTOMER EU Three chart of depreciations – one for each country/company code
Definition
One chart of depreciation may contain more than one depreciation area
Chart of Depreciation will be asgined to all company codes of VinfFast as below:
Chart of Depreciation Description Country Company Code
VFVR KPC’S CUSTOMER France Chart of Depreciation France 2329

VFDE KPC’S CUSTOMER Germany Chart of Depreciation Germany 2304
VFNE KPC’S CUSTOMER Netherlands Chart of Depreciation Netherlands 2330
Depreciation Area will be created for all Chart of depreciations for KPC’S CUSTOMER EU as below:
Depreciation Area Description
01 Legal Book depreciation EU

02 Legal Book depreciation for Z1
10 Legal Book depreciation EU (Group Cur)
20 Legal Book depreciation for Z1 (Group Cur)
190
191
3. Master Data
3.1 General Ledger Account
Definition The GL account master record is divided into two segments: A chart of accounts segment and a company code segment.
The chart of accounts area contains the data that is valid for all company codes, such as the account number, account name
Chart of Account will be used at KPC’S CUSTOMER EU that leveraged from KPC’S CUSTOMER COA, and naming conversion as below:
XXXXAAAAAA
- XXXX: Follow 4 digit KPC’S CUSTOMER code
- AAAAAA: Follow EU GAAP Chart
List of GL Account numbers is refered to Excel file “Project VFEU_Configuration Data Requirement_vxx”
In SAP GL accounts would be created as follows:
Field Name Input Remark
Type/Description
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Account Group Mandatory The option to be selected would depend upon the type of GL code whether it is a short-term asset, long-term asset,
revenue, expense, etc.
P&L / B/Sheet Mandatory Each of GL account created will be classified either Profil&Loss or Balance Sheet Account. By default, GL account
series from 1 to 4 will be created under BS item and from 5 to 8 is under P&L item. For conversion data and other
accounts (91* series) will be created as BS item.
Descriptions Optional We define 2 types of descriptions: short text and long text. Short text is contained 20 digits and long text is 50 digits
(for report output purpose)
Group account Mandatory Group account is maintained here in accordance with the nature of GL account.
Control Data
Default currency would be EUR and only for Specified accounts such as bank account, deposit account whose Commenté [N(74]: pls check default currency
Account Currency Mandatory
currency would be transaction currency. Commenté [SJ75R74]: Updated
Only balance in local Optional Indicates that balances are updated only in local currency when users post items to this account.
currency Tick – Only balance in local currency Commenté [N(76]: make clear in which case this checkbox
should be ticked
Commenté [SJ77R76]: updated
Tax category Optional If the account is relevant for a specific TAX code the tax code is required to be entered here.
193
Posting without tax Yes/No
Optional
allowed
A=ASSET, D=CUSTOMER, K=VENDOR

Reconciliation account Optional
This is applicable only for reconciliation accounts for asset, vendor and customer.
Tick/ Un-tick
Open item management Optional This field should be ticked only for those accounts where you propose to manage the open items, i.e. for GR/IR
accounts, for clearing account (335xx) etc. Ideally for profit and loss account we will not activate open item
management.
Sort Key Optional SAP provides options (Example: 001: posting date, 003: document date…)
Create/Bank/Interest
An option needs to be selected from the available drop down menu.
This option will determine the transaction screen for the said GL accounts and various fields whether they should be
Field Status group Mandatory compulsory for entry or optional or suppressed would depend upon this the field status selected. The person Commenté [N(78]: do you have the detailed list of Field
responsible for the creation of GL will have to look at all the available field status group and than decide which field status group (FSG)? In each FSG which field is hidden,
displayed, mandatory? pls make sure to compare with FSG in
status group needs to be selected. The selection would be based on the specific nature of the GL account. Each field other screen of other modules
status group will have a matrix which will indicate which field is required, suppressed and option.
Commenté [LDHV79R78]: the FSG will be hand-over in
Configuration Doc.
Post automatically only Optional Tick/ un-tick
194
This field would be ticked for accounts where you want to post entries only automatically like cash account, stock
accounts etc.
Tick/ un-tick
Recon. Account ready for Indicator which determines that the reconciliation account is ready for input when posting a document
Optional
input
Sample: Vendor A which assigned recon.account 3311 but detail posting entry we still can assign another
recon.account 3388
Choose from list of Planning Level

Planning level Optional The planning level is used to control displays in Cash Management (within the analysis of current receivables,
payables, cash...).
Tick /un-tick
Relevant to Cash Flow Optional
Indicator that determines that the G/L account (Bank Account, cash account) is a cash flow account.
Account ID Optional This ID together with the ID for the house bank uniquely defines a bank account
3.2 G/L Account Group
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GL Account group will be defined and selected would depend upon the type of GL code whether it is a short-term asset, long-term asset, revenue, expense, etc.
COA Account Group Description From To

GCOA/2000 Z100 Z100 – Current Asset 1000000000 1999990000
GCOA/2000 Z200 Z200 – Non Current Asset 2000000000 2999990000
GCOA/2000 Z300 Z300 – Liabilities 3000000000 3999990000
GCOA/2000 Z400 Z400 – Equity 4000000000 4999990000
GCOA/2000 Z500 Z500 - Revenue 5000000000 5999990000
GCOA/2000 Z600 Z600 – Expense 6000000000 6999990000
GCOA/2000 Z700 Z700 – Other income 7000000000 7999990000
GCOA/2000 Z800 Z800 – Other expense 8000000000 8999990000
GCOA/2000 Z910 Z910 – Data Migration 9100000000 9199990000
GCOA/2000 Z920 Z920 – Secondary cost element 9200000000 9299990000
GCOA/2000 Z930 Z930 – Clearing Account 9300000000 9399990000
3.3 Business Partner, Vendor Account Group, Customer Account Group and Reconcialiation Accounts
Business Partner is an entity or indiviudal or coporate who has business relationship with the company
There are some types which are divided for Business Partner such as”
- Individual – employee, contact person.
- Corporate – customer, supplier.
- Group – Group of entities (i.e. individuals or corporations) form association for specific purpose i.e. WHO, UN etc
Each Business Partner can be extended to Vendor or Customer or both Vendor and Customer based on current business relationship with the company by Business Partner
Roles which determines activities performed by BP
- FLCU00 Customer (FI) – Posting invoices for supplier
- FLCU01 Customer (SD) – Creating sales order for supplier
- FLVN00 Supplier (FI) – Posting invoices for supplier
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- FLVN01 Supplier (PUR) – Creating purchase order / contract for supplier
- UKM000 Credit Mgt View – Enable credit check on business partner
Business Partner group is classifed Business Partner of specific activites as 3rd party, employee or Intercompany, also Business Partner group define the number range of
that Business Partner created. Each Business Partner group aslo is assigned to accordingly customer account and vendor account group to synchronize the code of Business
Partner/Vendor/Customer . Here are groups of Business Partner will be used for KPC’S CUSTOMER EU
Business Centralized
Customer/Vendor No. No.
Partner Description Customer From To
Account Group Assignment Range
Group Supplier?
Y100 Y100 - Intercompany Party YES Y100 External XX A ZZZZZZZZ Commenté [N(80]: Pls make sure to configure field trading
partner as mandatory for business partner in account group
Y200 Y200 - Local Trade Customers/ Vendors YES Y200 Internal 20 20000000 20999999 Intercompany
Y210 Y210 - Oversea Trade Customers/ Vendors YES Y210 Internal 21 21000000 21999999
Y220 Y220 - Custom/Audit/Tax YES Y220 External 22 22000000 22999999
Y298 Y298 - One time Customer/Vendor YES Y298 Internal XX A ZZZZZZZZ
Y299 Y299 - Others YES Y299 Internal 29 29000000 29999999
Y300 Y300 - Short-term borrowing YES Y300 Internal 30 30000000 30999999
Y400 Y400 - Employee Payable YES Y400 External 40 40000000 40999999 Commenté [N(81]: business partner number, customer
number, vendor number should be the same. Pls make sure to
mention it and do correct configuration
Customer/Vendor transaction will be automatically posted to the sub-ledger via the reconciliation account maintained in the company code data of each customer/vendor
master. In S4 HANA, the Business Partner approach has superseded the redundant traditional model objects in traditional ERP system for customer and vendor master.
Business Partner is now the single entry point to create, edit and display customer, vendor and business partner master data.
Business Partner can be both customer and vendor and can share the same number ranges. It contains the following general master record:
- Name (Name 1, Name 2, Name 3 and Name 4: each Name contains 35 chars.)
- Address
- Trading Partner
- Bank Details
- Status
- Customer number
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- Tax Data
3.4 Customer Account Group, Business Partner and Reconcialiation Accounts

Each customer account in SAP belongs to a customer account group, e.g. Customer Trade, Non Trade Customers, etc. Customer account group determines the number
range for the customer account, and the field status (display/suppressed/optional/mandatory) of the customer master records.
Customer transaction will be automatically posted to the sub-ledger via the reconciliation account maintained in the company code data of each customer master. In S4
HANA, the Business Partner approach has superseded the redundant traditional model objects in traditional ERP system for customer and vendor master. Business Partner
is now the single entry point to create, edit and display customer, vendor and business partner master data.
- Address Commenté [N(82]: Due to the limitation of number of
- Trading Partner characteristic in each field, can you suggest which field is used
for which kind of data: example name 1 for name in
- Bank Details abbreviation, name 2 for first 35 chars of full name... This rule
- Status must be applied for all cases (interface, manual creation)
- Customer number
- Tax Data
For extension to company code view, user need to select BP role Customer (FI) and for extension to Sales View the BP role is Customer (Sales View)
Please refer to SD module Blueprint.

Note: The Business Partner and Customer Group will be defined and confirmed when SD section is completed.
3.5 Vendor Account Group, Business Partner ad Reconciliation Accounts

Each vendor account in SAP belongs to a vendor account group. The vendor account group determines the number range for the vendor account, the field status
(display/suppressed/optional/mandatory) of the vendor master records.
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Vendor transaction are automatically posted to the sub-ledger via the reconciliation account maintained in the company code data of each vendor master. In S4
HANA, the Business Partner approach has superseded the redundant traditional model objects in traditional ERP system for customer and vendor master. Business
Partner is now the single entry point to create, edit and display customer, vendor and business partner master data.
- Address Commenté [N(83]: same comment with customer
- Trading Partner information. need to define which field is recorded which data
- Bank Details
- Status
- Vendor number
- Tax Data
3.6 Funds Center Commenté [N(84]: Pls make sure to discuss with BPO and
prepare a file that covers which case will the FM document be
Each Department is headed by a Department Head, who is responsible for all operations of his Department including functions like: posted: asset transferring, asset retirement, goods issue, stock
transfer... so that you can define FM derivation rule
▪ Creating Operations plan, budget
▪ Monitor actual expenses against budget
▪ Make key decisions on cost control
▪ Report and be accountable for variances against the budget Commenté [N(85]: In case VFEU wants to apply
authorization group for funds center, what will you propose?
Commenté [LDHV86R85]: Will be done in Authorization
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Fund center represent the budget center. Fund center represents areas of functionality, responsibility, departments, and projects within KPC’S CUSTOMER. In
KPC’S CUSTOMER, funds center shall be created for a department.
During transaction posting, system will derive the fund center based on derivation strategy where for example one or more cost centers will be mapped to one
or more fund center to facilitate budget availability control. For asset postings, the fund center shall be derived from the cost center maintained in the asset
master.
Fund Centers are used at KPC’S CUSTOMER:
▪ Can assign fund for default values during transaction entry
▪ Funds Center will have 10 characters. One fund center will be created for each cost center group (department). The mapping relationship is thus one cost
center group to one fund center. Fund Center structure will be updated when Cost Centers are defined. Commenté [N(87]: are you sure about that? if checking
current derivation it seems this is not correct
▪ Funds center will automatically be derived from the cost center entry (no dual input)
Commenté [LDHV88R87]: ▪Updated : Funds center can
▪ Funds center can be derived with some cases (if required) in Derivation Rule Configration be derived with some cases (if required) in Derivation Rule
Configration
Budget Control Level: The control level will be at Department. Therefore, the control level will inherit the code and description from cost center group.
Hierarchy Variant: The hierarchical structure of the funds centres for an FM area is represented in a hierarchy variant. The hierarchy variant for KPC’S
CUSTOMER Fund Management will be using SAP standard variant “000”. After creation, the hierarchy variant is initially fiscal year-independent. Only the
assignment of the hierarchy variant to a fiscal year causes the defined funds center hierarchy in it to become valid for the respective year. The steps on fund
center hierarchy variants maintenance are:
▪ During new Fund Center creation, the hierarchy will be created as it is in FM and the fund center will be assigned to the lowest level.
▪ User to assign the fund center to the respective group/node.
Once FM module is activated, all budget relevant transaction will require a fund center to consume the available budget. The fund center will not be input by
user instead it will be derived based on the predefined rules in the system. During transaction posting, system will derive the fund center based on derivation
strategy.
3.7 Funds Center Group

Funds centers can be grouped together according to various criteria for reporting purposes. This enables the depiction of structures within the organization from multiple
view points. Groupings will be decided by KPC’S CUSTOMER Finance.
200
3.8 Commitment Items
Commitment item refers to functional grouping of revenue, expenditure, asset and liabilities relevant for budget check. In Fund Management module, ‘Annual Budget’
values will be maintained with the combination of commitment item and fund center.
There shall be two broad classifications of commitment items as below:
• Relevant for budget check
• Not relevant for budget check
All G/L accounts used in the KPC’S CUSTOMER Chart of Accounts must be assigned to an appropriate commitment item. During transaction postings, system will derive the
commitment item from the G/L account master. The following transactions would be assigned with a statistical commitment item, which would not be subjected to budget
check.
• All balance sheet accounts (except Fixed Asset and AUC)
• Retirement/disposal of fixed assets
• Depreciation expenses
• Recovery account
• Accruals account.
The commitment item control level decides where the budget is checked. The control level for commitment item can be set at either the commitment item itself or for a
group of commitment items.
GL Accounts in Chart of Accounts (COA) of KPC’S CUSTOMER have to be assigned a relevant commitment items. During posting transaction, commitment items will be
pulled from GL Accounts
All G / L accounts used in the KPC’S CUSTOMER account system must be assigned to a suitable commitment item. During the transaction log, the system will retrieve the
commitment item from the GL account
Expense Group would be created as Commitment item is referred to excel file “Project VFEU_Org Structure_vxx”
3.9 Commitment Items Group

Commitment items can be group together according to various criteria for reporting purposes. This enables the depiction of classifications from multiple view points. KPC’S
CUSTOMER has grouped commitment items by accounts functionality.
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3.10 Fund Management Derivation Rule
Once FM is activated in the system, all financial postings or commitments in purchase requisitions and purchase orders require additional account assignments to the FM
master data i.e. Fund center and Commitment item to facilitate the budget availability control process. To ease data entry, FM derivation can be used to automatically
derive the account assignment required for FM during transactional postings.
Following derivation rules shall be used for KPC’S CUSTOMER:
Step Derivation Rule Remarks
1 G/L master derive Commitment item will be maintained in all G/L account. This rule will derive the Commitment item from the G/L
commitment item master. Commenté [DKY[89]: To clarify // we were explained in the
phase 1 that commitment item is a regroupment of several G/L
account but one G/L account can only be linked to one
2 Fixed assets derive cost center During procurement of fixed asset, the system will derive the cost center from the asset master to facilitate the commitment item; which is strange vbecause it result tha
commitment is just a regroupment of G/L accounts that I doubt.
derivation of fund center from the cost center.
. Please clarify for us
3 Cost center derive fund center Derivation mapping table shall be maintained by the user to derive the fund center from the cost center. Any new
cost centers created in future need to be mapped to a corresponding fund center here to automatically derive the
fund center for budget check.
4 Evaluation group 1 in Asset This rule will derive the Commitment item from Evaluation group 1 in Asset master data.
derive commitment items
5 Material group derive This rule will derive the Commitment item from material group.
commitment items
6 Plant derive fund center Derivation mapping table shall be maintained by the user to derive the fund center from the Plant
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3.11 Profit Center Commenté [SJ90]: Plant Codes updated – to follow MM
plant code proposal in Profit Center Naming Convention
A profit center is a management-oriented organizational unit used for internal controlling purposes. Dividing company up into profit centers allows analysing areas of
responsibility and to delegate responsibility to decentralized units, thus treating them as “companies within the company.
The profit center structure is designed with current business model of KPC’S CUSTOMER. After KPC’S CUSTOMER finalize decision about the operational model, profit
center structure will be discussed and adjusted if necessary.
Below is naming convertion for profit center:
A A A A B B B B
PlantXXXX: Reserved for showroom

- 4 digit plant code (Proposed in MM)
9XXX: Reserved for HO Plant
- 9329: HO – France
- 9304: HO – Germany
- 9330: HO –Netherlands
4 first digits
in segment
Base on profit hierarchy, KPC’S CUSTOMER EU analysis performance, revenue, expense by:
+ Profit center
+ Profit center group
+ Bussiness operation
3.12 Cost Center

Cost Center Accounting is used to identify the costs incurred by an organization. Costs are tracked by individual areas of the organization using cost centers.
Cost Center can plan future costs to have a basis for comparison with actual costs. This provides a means of measuring the cost centre’s performance in controlling costs.
Below is Cost Center Naming Convention:
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A A A A A A A A B B
Running Number
Profit Center
3.13 Internal Order

An internal order can be used to track costs and revenues (in some cases) within a controlling area. Internal orders support for planning, monitoring, and allocating
costs. Internal order is a type of master data and not an organization unit like cost center.
There are two forms of internal order:
Real Order: expenses after recorded to order can be allocated to relevant controlling objects. For example, maintenance orders - after completion, costs will be
allocated from the maintenance order for relevant cost centers.
Statistical Order: costs are collected for statistical/reporting purposes and not allowed to allocate to any other objects.
Internal orders are categorized based on the order type. Each order type will be installed according to business requirements. KPC’S CUSTOMER will use following
order type:
Order type Description Unit of Measure Number range
Z001 Statistic Expense internal order 1000000-1999999
Z002 Real CAPEX internal order 2000000-2999999
4. SAP Configuration Parameters

4.1 Fiscal Year Variant
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The fiscal year variant determines the number of posting periods and special periods per fiscal year. KPC’S CUSTOMER EU follows a calendar year independent
fiscal year variant and would use “K4”, the fiscal year of which commences on 1 January and ends on 31 December and would contain 12 posting periods and 4
special periods.
Below is the Fiscal Year Variant assignment with Company Codes for KPC’S CUSTOMER EU:
Company Code Description Fiscal Year Variant

2329 KPC’S CUSTOMER France K4
2304 KPC’S CUSTOMER Germany GmBH K4
2330 KPC’S CUSTOMER Netherlands BV K4
4.2 Posting Period

The fiscal year is divided into 16 posting periods, out of which 12 posting periods will be used for monthly financial postin gs and the remaining 4 special periods for year-
end closing.
The special periods will be used for year-end adjustments and corrections. The posting period will be maintained individually for the company code.
A posting period variant will be defined for each company code. This setting will enable the control of opening and closing of posting periods by individual company codes
Company Code Posting Period Variant Description

2329 2329 KPC’S CUSTOMER France
2304 2304 KPC’S CUSTOMER Germany GmBH
2330 2330 KPC’S CUSTOMER Netherlands BV
4.3 Ledger
Leading Ledger: The central task of Leading Ledger accounting is to provide a comprehensive record of all business transactions for external accounting. Recording all
business transactions in the SAP system that is fully integrated with all the other operational areas (such as sales and purchasing) of a company ensures that the accounting
data is always complete and accurate.
The company codes of KPC’S CUSTOMER EU in SAP will be assigned to a Leading Ledger (0L– EU-GAAP Ledger) and one Ledger which is Non Leading Ledger for IRRS
Below are the system defined ledgers and assigned to the company code of KPC’S CUSTOMER EU:
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Ledger Description
0L EU-GAAP Ledger (Leading Ledger) Commenté [DKY[91]: EU GAAP is not relevant // As already
Z1 EU-IFRS Ledger (Non Leading Ledger) told you – we have to maintain today 3 local gaap FR, DE, NL
and in the future as much as local gaaps as we expand in
other European countries
4.4 Local Currency
Local currency refers to the entity currency used to generate and report financial statements. SAP provides the standard currencies and are available in the system. The
following is the local currency identified for KPC’S CUSTOMER EU:
Currency Description Company Code

EUR Euro 2329
EUR Euro 2304
EUR Euro 2330
4.5 Group Currency

This can be used to define currency for a group of companies at a client level for group reporting purposes. Beside CAD is company currency, with group currency we can
have reports with another currency. At KPC’S CUSTOMER EU, group currency is VND
4.6 Transaction Currency

Transaction currency is the currency of the original posted document. The business transaction can be posted in the transaction currency as well as in the local currency. In
the SAP standard delivery system, all currency codes are defined according to the International ISO standard.
4.7 Exchange rate type

More than one exchange rate type required to be maintained if different exchange rates have to be applied for different purposes/transactions on a same date.
Exchange Rate Type Description Usage

M Daily rate Daily transactions for exchange rate
V Monthly-end revaluation rate For foreign currency month-end revaluation
P Planning Rate Represents the exchange rate for Planning (Controlling)
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4.8 Document Type
Document types are created in Financial Accounting for business transactions. Number range would be determined and assigned to each document type to facilitate
numbering control by document range.
List of document type is followed SAP standard refer to Excel file “Project VF_Configuration Data Requirement_vxx”
4.9 Field Status Variants

The field status group also determines which fields are ready for input, which are required entry fields, and which are hidden during document entry.
Below is the Field Status Variant assignment to Company Code for KPC’S CUSTOMER EU:
Company Code Description Field Status Variant Field Status Description

2329 KPC’S CUSTOMER France Z100 Field Status for VFEU
2304 KPC’S CUSTOMER Germany GmBH Z100 Field Status for VFEU
2330 KPC’S CUSTOMER Netherlands BV Z100 Field Status for VFEU
Below is the list of Field Status Group (FSG) under the Field Status Variant Z100. The FSG is normally assigned in the GL master. This controls the line item fields
during posting (optional, required or hidden) of the GL account where it is maintained. These are standard FSG but the settings inside are patterned after the existing
set-up of KPC’S CUSTOMER EU FSG:
Field Status Group Desciption

G001 General (with text, assignment)
G003 Material consumption accounts
G004 Cost accounts
G005 Bank accounts (obligatory value date)
G006 Material accounts
G007 Asset accounts
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Field Status Group Desciption
G026 Accounts for down payments made
G029 Revenue accounts
G030 Change in stock accounts
G031 Accounts for down payments received
G032 Bank accounts (obligat.value/due dates)
G052 Accounts for fixed asset retirement
G093 Material consumption accounts (WBS Rqd)
G094 Cost accounts (WBS Reqd)
4.10 Retained Earning account

When a year is closed using program GL carry forward, the income and expense accounts are netted out to the Retained Earnings account, and the beginning balances are
zeroed out for the next fiscal year. Balance Sheet accounts are rolled forward from the last fiscal period in the fiscal year to the beginning period in the next fiscal year.
There’s one GAP between Vietnam accounting standard and SAP related to these accounts.
In SAP, we don’t have step that transfers all P&L accounts to 911 account at month end. SAP only transfers the balance of all P&L accounts to retain earning account at year
end.
To solve this SAP, KPC’S CUSTOMER EU will follow SAP standard, only transfer balance of P&L account to retain earning account at year end.
Retained Earning Account Desciption
4211110000 Retain earning Account
4.11 Posting Key
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A Posting Key is specified before the user enters a line item entry. Among other things, it specifies which account type it will be posted to, which side of the
account it will be posted to and whether there are any mandatory fields to be populated before the user can continue with the entry.
For other transaction codes, the relevant posting key is needed. KPC’S CUSTOMER EU will only use standard SAP delivered posting keys. The following are the
standard postings keys commonly used during document posting:
Posting Key-General Ledger:

PKy Description Debit/ Credit Account Type
40 Debit Entry Debit General Ledger
50 Credit Entry Credit General Ledger
Posting Keys-Accounts Receivable:

PKy Description Debit/ Credit Account Type
01 Invoice Debit Customer
02 Reverse Credit Memo Debit Customer
03 Expenses Debit Customer
04 Other Receivable Debit Customer
05 Outgoing Payment Debit Customer
06 Payment difference Debit Customer
07 Other Clearing Debit Customer
08 Payment Clearing Debit Customer
09 Special GL Debit Debit Customer
11 Credit Memo Credit Customer
12 Reverse Invoice Credit Customer
15 Customer Payment Credit Customer
19 Special GL Credit Credit Customer
Posting Keys-Accounts Payable
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Posting
Description Debit/Credit Account Type
Key
21 Incoming Credit Memo Debit Vendor
22 Reverse Invoice Debit Vendor
24 Other receivable Debit Vendor
25 Outgoing Payment Debit Vendor
26 Payment difference Debit Vendor
27 Clearing Debit Vendor
28 Payment Clearing Debit Vendor
29 Special G/L debit Debit Vendor
31 Invoice Credit Vendor
32 Reverse credit memo Credit Vendor
34 Other payables Credit Vendor
35 Incoming payment Credit Vendor
36 Payment difference Credit Vendor
37 Other clearing Credit Vendor
38 Payment clearing Credit Vendor
39 Special G/L credit Credit Vendor
Other posting keys will be posted by other modules (MM, ML) and also gone thru to FI Modules.
4.12 VAT Tax codes

To determine and apply appropriate taxes on sales / purchase transactions, the sales tax codes and tax types need to be defined, the calculation will be automatically.
Tax codes are 2 digits (XY) where first digit denotes tax types and second digit is a running number (alpha-numeric).
X denotes tax types: Commenté [SJ92]: Tax codes updated
I – Input Tax for France
V – Input Tax for Germany
J – Input Tax for Netherlands
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M – Reverse Charge Mechanism
O – Output Tax
Y denotes relevant tax percentages
Refer to excel file for full VF EU Tax rate “VFEU Input Tax Codes and Reports” and “VFEU Output Tax Codes and Reports”
4.13 Customer & Vendor Payment Terms

Payment term together with the baseline date is used to calculate the due date for an invoice. KPC’S CUSTOMER EU calculates the Terms of Payment based on
the Document Date (Invoice date).
The payment terms applicable to both customers and vendors for KPC’S CUSTOMER EU will all be refered excel file “Project VFEU_Configuration Data Requirement_vxx”
PayT Discription (30 digits) Day limit Fixed Additional No. of Fixed date AcTyp
day months days
K001 K001 - immediate 0 0 0 0 0 K/D
K007 K007 - 07 days 0 0 0 7 0 K/D
K010 K010 - 10 days 0 0 0 10 0 K/D
K015 K015 - 14 days 0 0 0 14 0 K/D
K030 K030 - 30 days 0 0 0 30 0 K/D
K060 K060 - 60 days 0 0 0 60 0 K/D
4.14 Tolerance Group for Vendor & Customer

The Tolerances are used for dealing with payment differences and residual items that may arise when payment clearing is carried out. Tolerance group controls several
activities to be performed as below:
• The maximum amount that is permitted to post a document;
• The maximum amount that is permitted to enter a line item in a customer or vendor account;
• The extent of amount payment differences that can be accepted.
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Below is the list of tolerance group which set for KPC’S CUSTOMER EU:
Company Description Currency Amount per Document Amount per open Cash Payment Differences
Code item account item Discount Revenue (AR) Expenses (AP)
per line
Amount Percent Amount Percent
item
KPC’S CUSTOMER EUR 999,999,999 999,999,999 0 1 1 Commenté [DKY[93]: How should I understand those
2329 France values , please give examples
KPC’S CUSTOMER EUR 999,999,999 999,999,999 0 1 1

2304 Germany GmBH
KPC’S CUSTOMER EUR 999,999,999 999,999,999 0 1 1
2330 Netherlands BV
4.15 Logistic Invoice Verification (LIV): Tolerance Limit Commenté [SJ94]: LIV Tolerance Limits Updated
During the processing of an invoice, SAP system checks each item for variances between the invoice receipt against the goods receipt. The different types of variances are
defined in tolerance keys. Variances are allowed within predefined tolerance limits. If the variance exceeds a tolerance limit, the system issues a message informing the user.
If an upper limit is exceeded, the invoice is blocked for payment if it is posted. That means the invoices needs to be released for payment before the payment run is perform.
If the limits for all the tolerance keys are set as ‘Do not check’, then system will not check any tolerance. Hence, any variances will be accepted. The tolerance limit is defined
based on the company code and only applicable to LIV posting.
Following is the current tolerance limits set for VFEU

Lower Limit Lower Limit Upper Limit Upper Limit
Remarks
Tolerance (Absolute) (Percentage) (Absolute) (Percentage)
Company Code Currency
Key Do no Check Do no Check Do no Check Do no Check
check Limit check Limit check Limit check Limit
Price
EUR PP X X X 10 5%
variance
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2304 MAP vs
2329 EUR VP IR Unit NA X NA 25%
2330 Price
Tolerance Tolerance Key Description

Explanation
Key
The system determines by how much each invoice item varies from the product of quantity invoiced * order
price. It then compares the variance with the upper and lower limits defined (absolute limits and percentage
limits).
When posting a subsequent debit/credit, the system first checks if a price check has been defined for
subsequent debits/credits. If so, the system calculates the difference between (value of subsequent
PP Price variance debit/credit + value invoiced so far) / quantity invoiced so far * quantity to be debited/credited and the
product of the quantity to be debited/credited * order price and compares this with the upper and lower
tolerance limits (absolute limits and percentage limits).
System would allow without any message. Since the variance is within the tolerance. Commenté [DKY[96]:
System would pop-up warning message. Since the variance is above the tolerance and it will be blocked
for payment with indicator A
When a stock posting line is created as a result of an invoice item, the system calculates the new moving
average price that results from the posting. It compares the percentage variance of the new moving average
VP Moving average price variance price to the old price using the percentage tolerance limits defined.
System would allow without any message. Since the variance is within the tolerance.
System would pop-up error message before posting since the variance is above the tolerance.
4.16 Payment Block

Payment block is an indicator to block open items for automatic payment transaction. When IR, the exceed tolerance between IR and PO, that Invoice will be block for
payment.
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The payment block codes are defined as follows:
Change in Paymt Manual Payment

Block Ind Description Not Changeable
Proposal Block
Free for payment X Commenté [DKY[97]: Please clarify with an example
* Skip Account
A Locked for payment X X
P Payment request X
R Invoice verification X X
4.17 Special G/L Indicators (Vendors and Customers)

Special GL Indicator is used to track transactions that are outside the normal sales and purchases in both Accounts Payable and Accounts Receivable. Example: record a down
payment received with a Special GL Indicator.
TBD Commenté [DKY[98]: Yes to be discussed as I do not

understand…
N Acc. Special Descripton Recon. Recon. Account description Special Recon. Account Special Recon. Account
o. Type GL Account description
indicator
1 D A Down Payment 1311411000 AR from sales 1311419100 Advance from customers
2 D A Down Payment 1311418101 AR - sales of finished goods to be billed 1311419100 Advance from customers
AR -sales of consulting, studies to be
3 D A Down Payment 1311418105 billed 1311419100 Advance from customers
4 D A Down Payment 1311418106 AR- sales of services to be billed 1311419100 Advance from customers
5 D A Down Payment 1311418107 AR- sales or merchandises to be billed 1311419100 Advance from customers
6 D A Down Payment 1311418108 AR- other activities to be billes 1311419100 Advance from customers
7 K A Down Payment 3311401000 Trade AP 3311409100 Prepayment
8 K A Down Payment 3311404100 Assets AP 3311409100 Prepayment
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N Acc. Special Descripton Recon. Recon. Account description Special Recon. Account Special Recon. Account
o. Type GL Account description
indicator
9 K A Down Payment 3311404700 AP Retention money 3311409100 Prepayment
10 K A Down Payment 3311408400 Invoices to be received on Assets 3311409100 Prepayment
Personnel - avances et
11 K A Down Payment 1410425000 Personnel - avances et acomptes 1410425000 acomptes
4.18 Define Alternative Reconciliation Account

Alternative Reconciliation Account are defined when certain transactions reflected in a sub-ledger needs to be reflected in an alternate reconciliation account
(different from the reconciliation account for the respective sub-ledger). For example, other payables to vendors are reflected in the vendors account in sub-
ledger whereas in the General ledger, the advance would appear under “other payables to Vendors” (alternative reconciliation account).
Alternative Reconciliation accounts are refered to excel file “Project VFEU_Configuration Data Requirement_vxx”
4.19 Payment Method

For each separate mode of payment to the vendor/customer, a payment method will be set up in the SAP system.
Payment method can be entered in the vendor/customer master data. So that the invoices processed can inherit the payment method from the vendor master.
The following outgoing payment methods will be defined for SAP system
Payment Method Description Remarks
C Checks Pay by checks
E E – Bank transfer (Autopayment) Bank transfer (Autopayment)
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T T – Bank transfer (Manual payment) Bank transfer (Manual payment)
W W-Wire Transfer Wire Transfer
TBD Commenté [DKY[99]: What is the difference between bank

transfer and wire transfer // what’s about direct debit ?
4.20 House Banks and Bank Keys (To be updated after MBC)
In SAP system, the bank ID and the account ID to specify bank details. These specifications are used, for example, for automatic payment transactions to determine
the bank details for payment.
Bank key: Bank Key represents each Bank Branch (under each bank). Bank key will be refered to create House Bank and Account ID for Bank Ledger Posting and also
use for other purpose about Banking such as payment transaction, etc.
To create new one, it must be referenced from Bank Code information for Bank in Vietnam.
Country Key Bank code Bank Financial Institution Name Bank Key
TBD
House bank: is the bank code which is used by respective company code for the transaction posting. Its definition if a combination of a Bank and a Branch
Codding structure:
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The following bank accounts are identified to be maintained as House Banks based from the existing business process. Each Hou se Bank is assigned to a bank key:
Company House Account GL

Bank Key Currency Acc ID Description
Code Bank Number Account
List of Bank keys and House Banks are refered to excel file “Project VFEU_Configuration Data Requirement_vxx”
4.21 GRIR Account

The goods receipt/invoice receipt (GR/IR) clearing account is posted to whenever goods are received that have not been invoiced yet or whenever invoices are
received for goods that have not been delivered yet.
KPC’S CUSTOMER EU GR/IR Account to be maintained:
GR/IR Account Description
3319901000 GR/IR- Merchadise (PO)
Standard SAP provides a functionality to automatically reclassify the GRIR clearing account balance to recognize the Goods In-Transit for purchases which are already billed
in the system but goods not yet received in the warehouse; and, also accrue the liability for Goods already received in the warehouse but Invoice have not been received
and posted.
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4.22 Asset Class
The asset class is used to assign the assets to the correct general ledger accounts.
The Asset Class and asset account determination applicable for KPC’S CUSTOMER EU will all be refered excel file “VFEU PRD Asset Class”
Asset Class will be used for KPC’S CUSTOMER as below: (Will be updated once asset classes are finalized)
Asset Class Description Range from Range to

Z21110 Building and construction 2111000000 2111099999
Z21120 Plant and machinery 2112000000 2112099999
Z21170 General fixtures 2117000000 2117099999
Z21130 Transport equipment 2113000000 2113099999
Z21140 Office equipment 2114000000 2114099999
Z21141 Computer equipment 2114100000 2114199999
Z21142 Furniture 2114200000 2114299999
Z21180 Other equipment 2118000000 2118099999
Z21350 Software 2135000000 2135099999
Z21390 Leasehold rights 2139000000 2139099999
Z21391 Goodwill 2139100000 2139199999
Z21392 Other intangibles assets 2139200000 2139299999
Z24210 Prepaid expenses 2421000000 2421099999 Commenté [DKY[100]: Mission work/construction in
progress
Asset Accumulated dep. account Expense account for ordinary Prepaid expenses = asset class ?
Acquisition Account
Class depreciat.
Z21110 2111213100 2141281310 6424681120 Commenté [DKY[101]: Accumulated depreciation account
lhow to check if it inks to the right asset category ?
Z21120 2112215400 2141281540 6424681120
Z21170 2117218100 2147281570 6424681120
Z21130 2113218200 2141281820 6424681120
Z21140 2114218300 2141281830 6424681120
Z21141 2114218310 2141281831 6424681120
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Z21142 2114218400 2141281840 6424681120
Z21180 2118218800 2141281880 6424681120
Z21350 2135205100 2143280510 6424681110
Z21390 2139206000 2139280600 6424681110
Z21391 2139207000 2691290700 6424681110
Z21392 2139208000 2139280800 6424681110
4.23 Asset Depreciation Keys

Depreciation keys contain the calculation methods for depeciation calculation and parameters that control.
The Depreciation Keys to be used and maintained are the following:
Chart of Remarks
DepKey Description
Depreciation
Z000 No depreciation All No depreciation and no interest
Z100 Straight Line / Total Cost Method / Prorated Depreciation All 1. Straight line (Total Cost / Total useful life) Commenté [DKY[102]: What is the difference between
2. Period Control: Z100 and Z200/
Asset acquired this month, month depreciation Where is the depreciation at the date of use / in service.
in next month For assets produced// day of purchase
3. No scrap value
Z200 Straight Line / NBV Method / Prorated Depreciation All 1. Straight line (Net Book Value / Remaining
useful life).
2. Period Control:
Asset acquired this month, month depreciation
in next month
3. No scrap value
4.24 Budget Control System

Budget Control System will be activated from fiscal year 2021 such as the budget check shall be available in the system
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At KPC’S CUSTOMER, budget is used up as postings are made to funds centers with commitment and actual values:
✓ CAPEX will be controlled by FM thru evaluation group 1 in asset master.
✓ OPEX will be controlled by Primary Cost element
- Group of expense will check budget and approve through PR/PO/IR that are:
▪ Indirect material
▪ Adhoc direct material
▪ Asset, tool, equipment, consumable, …
▪ And other OPEX that are bought thru PR/PO/IR (outsouring service)
- Group of expense will check budget and not approve on system since these are not go through PR/PO/IR that are:
▪ Salary, insurance as legal
▪ Public relations expenses
▪ Electronic, water expense
Budget structure ensures: Combination of Commitment item, Funds Center are allowed for posting budget and actual values.
Budget Profile will determine whether Budget check will be on Overall basis or based on Budget Releases. Similarly if budgets need to be maintained for Annual
& period values, accordingly can be enabled.
Note:
✓ Carry forward for pending PR/PO: at KPC’S CUSTOMER, pending commitment of PR/PO will not be run carry forward.
✓ There are some expenses that not created from PR, it wil be directly from PO: as MM processes, all expense will be created from PR. However, if these are created
directly from PO, the system supports having the functionality to manage the approval (release strategy) and check the budget also.
✓ Manage some variable expenses budget as Revenue rate (not manage as absolute amount): will be discussed at Car blueprint workshop in detail à Detail in process FI-
440 in secion 1
4.25 Avaiblitlity Control Check

Online Availability check would be active in SAP, when budgets are fully / significantly utilized, posting transaction would be triggered:
FM Area Usage in % Action

1000 100.00 Error message
Availability control / Budget check would happen against “Released Budget” only.
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Consumption of budget or budget availability check will be triggered from purchase requisition creation, vendor invoice postings without PO, manual journal postings in
Financial Accounting module.
In case of purchased requisition, system will consume budget with the status ‘Commitment’. This ‘Commitment’ status will be converted as ‘Actual’ status during goods
receipt. There shall not be no further budget check for vendor payments related to procurement via purchase order since budget has been consumed or ‘Committed’.
However, unutilized commitment shall not be carried forward to next fiscal year and will consume the budget of the new fiscal year if goods receipt has not been
processed within the same year of the commitment.
4.26 Budget Version

Budget Version is used to manage the budget with many version. The budget will be check in only budget version 0. Other budget version is used to plan and can be copied
from others.
Version Name Plan Actual

0 Plan/actual version X X
1 Plan Version 1 X
2 Plan Version 2 X
3 Plan Version 3 X
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4.27 COPA Profitability Analysis Commenté [SJ103]: COPA characteristics added
Profitability Analysis (CO-PA) enables evaluation of market segments, which can be classified according to products, customers, orders or any combination of these, or
strategic business units, such as sales organizations or business areas, with respect to the company's profit or contribution margin.
Account-based Profitability Analysis is a form of profitability analysis organized in accounts and using an account-based valuation approach. The distinguishing
characteristic of this form is its use of cost and revenue elements, providing a profitability report that is permanently reconciled with financial accounting. Cost of goods
sold is recognized after goods are shipped and before being billed.
Account-based Profitability Analysis will be implemented in VFEU. Some of the characteristic’s values are defined in the respective master data, for instance, material
master and customer master. In turn, the values of these characteristics are used to derive other characteristics within COPA. The following characteristics will be
implemented in VFEU.
P&L Level proposed in the list below, however, it can be changed in the system based on allocation rule
EBIT: the dimension no need to allocate the indirect / direct (HO expense, Sales expense) expense to show on the report
Gross Profit: the dimension can be allocated with indirect / direct expense to show on the report
Organizational Dimensions
No Description Business Definition P&L Level Requirement
1 Company Code Legal entity where transaction occur EBIT
Sales
2 Organization Legal entity where transaction occur EBIT
Distribution Internal/ Direct Sales/ Dealer Sales/ E-Commerce/
3 Channel Others/ Export Gross Profit
Car/ Part/ Service/ Other
4 Division (can be as Business Line) Gross Profit
5 Sales Office Sales Branches EBIT
6 Sales Group Sales Team Gross Profit
Each showroom is a profit center with full P/L from Sales
Business segment that contributes to the view of an until contribution margin, before reallocation of HO costs
7 Profit Center entity’s profitability Gross Profit Head office = total all cost centers (departments)
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Customer Dimensions
Customer
1 (Sold-to) Customer of the Sales Order GP It can be considered as Customer B2B details
Customer Private customer (B2C), B2B (sole trader (lawyer etc…),
2 Group Sales Channel EBIT self employed, SMEs, fleet) Corporate client
Showrooms can be regrouped at regional, country
3 Country By actual geographical location EBIT level
Internal Sales department geographical
4 Sales District segmentation (can by as City) GP Several POS by city
Showrooms can be regrouped at regional, country
5 Region Region of the ship-to-party country like Europe GP level
Name of the Salesman - use generic name for Onlines
6 Salesman Sales employee from sales department GP Sales
Product Dimensions
Material
1 Number SKU Code of the sales material (Model) EBIT VF8, VF 9 etc…
Product
2 Hierarchy Product categorized by attribute EBIT
3 Material Group Grouping of material EBIT vehicle, bus, scooter
Material
4 Characteristic Trimline GP eco or plus
Material heating leather seats, adas package etc colors… (view
5 Characteristic Option GP AND / OR)
Transactional Dimensions
Sales Order
1 Number Sales Order number GP
223
Sales Order
2 Line Item Line item of Sales Order GP
- Sales on Inventory or Customised (make to order)
-Online, Offline
3 Order Type Sales Order Type GP -Cash or financing
Discount categories (cash discount, sales incentives for
Trade example voucher for an advantage - free services, or
4 Discounts Price Policy GP partnership, discount due to litigation)
Shipping
5 condition Type of delivery GP Customer self collection/ Home delivery
5. Forms, Reports, Interfaces, Conversions, Enhancements (FRICE)

Following is the list of developments received by Deloitte from the users. However, this is not the final list which will be developed in the project.
5.1 Forms
FRICE no Title
5.2 Reports
FRICE no Title
224
5.3 Interfaces
FRICE no Title
5.4 Conversions
Not applicable.
5.5 Enhancement
FRICE no Title
225
226
227

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Mickael QUESNOT ©

S/4 HANA Implementation

Deliverable Name: Financial Accounting Business Blueprint Sign-off Review Date:

Deliverable Sign-off Comments or Issues

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Role in Project KPC’S CUSTOMER Chief Accounting Officer

Role in Project VFEU IT Director

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Role in Project Chief operation officer

Role in Project KPC’S CUSTOMER chief accountant

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Version Date Author Reviewed by Description

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Mickaël QUESNOT © - Copyright

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1.1.1 Process Map

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1.1.2 Process Tasks

Task / Activity Activity Description Responsibility

• Account group: short term asset, long term asset

• Account type: Balance sheet account, P&L account

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• Management information for consolidation: group account

Command Line: FSP0

Solutions (Applications): Standard

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System Components: General ledger

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• Approve: Inform the requestor about the action taken on the GL

1.2 FI-020: Exchange Rate Maintenance

1.2.1 Process Map

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Task / Activity Activity Description Responsibility

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GL Journal Voucher Processing -To process Manual journal postings in GL Modules

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Task / Activity Activity Description Responsibility

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1.4.1 Process Map

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• Wrong postings to GL accounts,

• Wrong amount postings

• Wrong assignment to cost center

• Wrong document and posting date

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Task / Activity Activity Description Responsibility

Solutions (Applications): Standard

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1.5.1 Process Map

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1.5.2 Process Tasks

Task / Activity Activity Description Responsibility

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S_ALR_87012346 - Recurring Entry Documents

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Recurring entries are required to ensure continuity in the month it was

1.6 FI-060: GL Accrual Posting

1.6.1 Process Map

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1.6.2 Process Tasks