Professional Documents
Culture Documents
FI Overview: AM CON
FI Overview: AM CON
GL
GL
AM
AR
AR
FI
CON
AP
AP
Special
Ledger
Financial Accounting
G/L Reporting
Legal or external
reporting
Balance sheet
Income Statement
Statement of
Financial Position
Financial Accounting
External Accounting
Stockholders
Financial Position
Profit & Loss
Balance Sheet
Bankers, Lenders
External Auditors
IRS, Taxing Authority
SEC
CO/EC Overview
COMPONENT
VIEW
ROLE
Costs
Cost Tracking
Costs
Small Projects
Projects - PS
Costs
Large Projects
Costs
Product Costing
Costs
Cost Management
Profitability Analysis-CO-PA
Profits
Margin by multi-cuts
Profits
Any data
Cross-module reports
Controlling
CO Reporting
Internal management reporting
Reports by cost centers or other
cost objects and cost elements
Cost centers
Orders and Projects
Budget/plan
Actual vs. plan
Controlling
Internal Accounting
Executives
Department
Managers
Departmental Expense
Report
Salaries
10,000
Overhead
8,000
Other
5,000
Total
23,000
Controllers
Senior Management
FI and CO comparison
FI
CO
Internal management
reporting
Reports by cost centers and
cost elements
Cost Center Reports
Chart of Accounts
Company Code
Business Area
Credit Control Area
Controlling Area
CLIENT
Client
Highest hierarchical level in an SAP
system
A complete database containing all the
tables necessary for creating a fully
integrated system
Master records are created at the client
level
CLIENT
COMPANY
Company
Consolidated financial statements are
created at the company level
A company can include one or more
company codes
All company codes must use the same
chart of accounts and fiscal year
CLIENT
COMPANY
CHART OF ACCOUNTS
Chart of Accounts
A listing of the accounts
A chart of accounts must be assigned to
every company code
Several company codes can use the same
chart of accounts
A different chart of accounts can be used if a
different grouping of the chart of accounts is
required
CLIENT
US CHART OF
ACCOUNTS
GERMAN
CHART OF
ACCOUNTS
Co code
4000
Co code
5000
CLIENT
COMPANY
COMPANY
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
COMPANY CODE
COMPANY CODE
COMPANY CODE
Company Code
A required structure
A legally independent entity
The smallest organizational unit for which
accounting can be carried out
CLIENT
COMPANY
COMPANY
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
CREDIT CONTROL
AREA
COMPANY
CODE
COMPANY
CODE
CREDIT CONTROL
AREA
COMPANY
CODE
CLIENT
COMPANY
COMPANY
CHART OF
ACCOUNTS
CHART OF
ACCOUNTS
CONTROLLING
AREA
CONTROLLING
AREA
COMPANY
CODE
COMPANY
CODE
COMPANY
CODE
Controlling Area
An organizational unit defining the company's
cost/ managerial accounting operations
A company code is assigned to one and only
one controlling area
A controlling area can have multiple company
codes assigned to it
This allows cross company cost allocations and
reporting
FEBRUARY
JANUARY
1
2 3 4