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Asset Accounting SAP Best Practices Baseline Package SAP Best Practices.

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Präsentation zum Thema: "Asset Accounting SAP Best Practices Baseline Package SAP Best Practices."—  Präsentation transkript:

1 Asset Accounting SAP Best Practices Baseline Package SAP Best Practices

2 Scenario Overview – 1 Purpose The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets with the SAP System. In Financial Accounting, it serves as a subsidiary ledger to the General Ledger, providing detailed information on transactions involving fixed assets. Benefits Entire lifetime of the asset from purchase order or the initial acquisition (possibly managed as an asset under construction) through its retirement. Calculate values for depreciation and interest Depreciation forecast Key process flows covered Acquisition from purchase with vendor Acquisition with Automatic Offsetting Entry Retirement with revenue Asset Sale without customer Post-Capitalization Write-Ups Settlement Assets Under Construction Down Payment Request for Assets under Construction Depreciation Posting Run Posting Acquisition and Production Costs Values Depreciation Simulation/Primary Cost Planning Purpose and Benefits:

3 Scenario Overview – 2 Required SAP EHP3 for SAP ERP 6.0 EhP3 Company roles involved in process flows Assets Accountant Accounts Payable Accountant Finance Manager SAP Applications Required:

4 Scenario Overview – 3 Acquisition from purchase with vendor An external asset acquisition is a business transaction resulting from the acquisition of an asset from a business partner. The acquisition can post integrated with Accounts payable or without Accounts payable. Acquisition with Automatic Offsetting Entry The asset can be posted automatically against the Clearing account fixed asset acquisition. Retirement with revenue An asset is sold, resulting in revenue. The sale is posted with a customer. An asset is sold, resulting in revenue. The sale is posted against a clearing account. An asset had to be scrapped, with no revenue. Asset Sale without customer Asset Sale with partial retirement without customer Detailed Process Description:

5 Scenario Overview – 4 Post-Capitalization Post-capitalization represents subsequent corrections to the acquisition and production costs (APC) of a fixed asset. Write-Ups A write-up is generally understood to be a subsequent change to the valuation of an asset. Settlement Assets Under Construction Assets under construction (AuC) are a special form of tangible asset. Assets under construction can be managed for summary settlement or by line item. Down Payment Request for Assets under Construction Down payments for assets under construction are fixed asset acquisitions that have to be capitalized and reported as a separate item on the balance sheet. Detailed Process Description:

6 Scenario Overview – 5 Depreciation Posting Run The depreciation posting should be run periodically because the depreciation accounts are not updated immediately. The system creates posting documents for each depreciation area and account group in accordance with the posting cycles specified in Customizing Posting Acquisition and Production Costs Values In addition to the posting of depreciation (using the depreciation posting run), the most important periodic processing you perform is the posting of changes to asset balance sheet values. These changes consist of all postings that affect the APC of the asset, including acquisitions, retirements, and so on. Depreciation Simulation/Primary Cost Planning You can also post the planned depreciation as planned costs to the cost centers or internal orders to which the individual fixed assets are assigned. Detailed Process Description:

7 Process Flow Diagram Asset Accounting - Overview Asset Accountant Event Asset Explorer Asset Master Data Needs to Be Created Finance Manager Asset Acquisition Retirements Intercompany Transfer Post - Capitalization Write-up Transfer of Reserves Unplanned Depreciation Assets under Construction Periodic Processing Information System Check Consistency

8 Process Flow Diagram Asset Accounting – Asset Acquisition Asset Accountant Event Acquisitio n with Accounts Payables Acquisition with Automatic Offsetting Entry Asset Acquired Acquisition Integrated with Accounts Payable Accounting 162 Overview Yes No

9 Process Flow Diagram Asset Accounting – Retirements Asset Accountant Event Retiremen t with Revenue Expected Retirement Due to Scrapping Asset to Be Retired Retirement with Revenue and Customer 162 Overview No Retiremen t with Customer Retirement with Revenue without Customer No Yes

10 Process Flow Diagram Asset Accounting – Asset under Construction Asset Accountant Event Capitalize Asset under Construction Captial Asset Needs to Be Constructed without Investment Order 162 Overview Accounts Payable Post Down Payment Request Post Down Payment Down Payment Approved Post Closing Invoice Clear Down Payment

11 Process Flow Diagram Asset Accounting – Periodic Processing Asset Accountant Event Periodic End Closing Recalculate Values 162 Overview Open and Close Financial Period Asset Depreciation Posting Run Post Acquisition and Production Cost Value List of Individual Postings for Assets Depreciation Simulation and Primary Cost Planning Year End Fiscal Year Change for Asset Account Reconciliation Year End Closing for fixed Assets Asset under Constructio n Settlement (164) Yes No Depreciation Run

12 Legend SymbolDescriptionUsage Comments Band: Identifies a user role, such as Accounts Payable Clerk or Sales Representative. This band can also identify an organization unit or group, rather than a specific role. The other process flow symbols in this table go into these rows. You have as many rows as required to cover all of the roles in the scenario. Role band contains tasks common to that role. External Events: Contains events that start or end the scenario, or influence the course of events in the scenario. Flow line (solid): Line indicates the normal sequence of steps and direction of flow in the scenario. Flow line (dashed): Line indicates flow to infrequently- used or conditional tasks in a scenario. Line can also lead to documents involved in the process flow. Connects two tasks in a scenario process or a non-step event Business Activity / Event: Identifies an action that either leads into or out of the scenario, or an outside Process that happens during the scenario Does not correspond to a task step in the document Unit Process: Identifies a task that is covered in a step-by-step manner in the scenario Corresponds to a task step in the document Process Reference: If the scenario references another scenario in total, put the scenario number and name here. Corresponds to a task step in the document Sub-Process Reference: If the scenario references another scenario in part, put the scenario number, name, and the step numbers from that scenario here Corresponds to a task step in the document Process Decision: Identifies a decision / branching point, signifying a choice to be made by the end user. Lines represent different choices emerging from different parts of the diamond. Does not usually correspond to a task step in the document; Reflects a choice to be made after step execution SymbolDescriptionUsage Comments To next / From last Diagram: Leads to the next / previous page of the Diagram Flow chart continues on the next / previous page Hardcopy / Document: Identifies a printed document, report, or form Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines Financial Actuals: Indicates a financial posting document Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines Budget Planning: Indicates a budget planning document Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines Manual Process: Covers a task that is manually done Does not generally correspond to a task step in a document; instead, it is used to reflect a task that is manually performed, such as unloading a truck in the warehouse, which affects the process flow. Existing Version / Data: This block covers data that feeds in from an external process Does not generally correspond to a task step in a document; instead, this shape reflects data coming from an external source; this step does not have any incoming flow lines System Pass / Fail Decision: This block covers an automatic decision made by the software Does not generally correspond to a task step in the document; instead it is used to reflect an automatic decision by the system that is made after a step has been executed. External to SAP Business Activity / Event Unit Process Process Reference Sub- Process Reference Proces s Decisio n Diagram Connection Hardcopy / Document Financial Actuals Budget Planning Manual Proces s Existing Version / Data System Pass/F ail Decisio n

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