FI Overview

GL
AM AR
FI
CON AP
Special
Ledger
Financial Accounting

G/L Reporting
Legal or external
reporting
Balance sheet
Income Statement
Statement of
Financial Position
 Financial Accounting
External Accounting
Financial Position
Bankers, Lenders
Profit & Loss
Stockholders Balance Sheet

External Auditors
IRS, Taxing Authority
SEC
 CO/EC Overview
COMPONENT VIEW ROLE

Cost Center Acctg - CO-CCA Costs Cost Tracking

Internal Orders CO-OPA Costs Small Projects

Projects - PS Costs Large Projects

Product Costing - CO-PC Costs Product Costing

Activity Based Costing Costs Cost Management

Profitability Analysis-CO-PA Profits Margin by multi-cuts

Profit Center Acctg-EC-PCA Profits Profit & Loss Repsons.

Executive Info. System-EC-EIS 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
Departmental Expense
Report
Salaries 10,000
Overhead 8,000
Executives Other 5,000 Controllers
Total 23,000

Department Senior Management

Managers
 FI and CO comparison

FI CO

Legal or external reporting Internal management

Reports by accounts reporting
Balance Sheet Reports by cost centers and
Income Statement cost elements
Cost Center Reports
 FI/CO Organizational Structures
Client
Company

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 GERMAN
ACCOUNTS CHART OF
ACCOUNTS

Co code Co code Co code Co code Co code

1000 2000 3000 4000 5000
 CLIENT

COMPANY COMPANY

CHART OF CHART OF
ACCOUNTS ACCOUNTS

COMPANY CODE COMPANY CODE COMPANY CODE

 Company Code A BALANCED SET OF BOOKS

A required structure
A legally independent entity
The smallest organizational unit for which
accounting can be carried out
The level where business transactions are processed
The level where accounts are managed
The level where legal individual financial statements,
such as the balance sheet and the profit and loss
statement, are created
 CLIENT

COMPANY COMPANY

CHART OF CHART OF
ACCOUNTS ACCOUNTS

CREDIT CONTROL CREDIT CONTROL

AREA AREA

COMPANY COMPANY COMPANY

CODE CODE CODE
 Credit Control Area
An organizational unit or area of
responsibility created to control customer
credit limits
A company code is assigned to one and
only one credit control area
Multiple company codes can be assigned
to one credit control area
 CLIENT

COMPANY COMPANY

CHART OF CHART OF
ACCOUNTS ACCOUNTS

CONTROLLING CONTROLLING
AREA AREA

COMPANY COMPANY COMPANY

CODE CODE 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
 Fiscal Year Variant
Determines the fiscal year
DECEMBER Calendar year or
non-calendar year
Allows the use of special
FEBRUARY periods to aid year-end
closing
JANUARY Is assigned to a company
1 2 3 4 5 6 7 code