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Asset Accounting SAP Best Practices Baseline Package

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

1 Asset Accounting SAP Best Practices Baseline Package

2 Scenario Overview – 1 Purpose and Benefits: Purpose Benefits
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

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

4 Scenario Overview – 3 Detailed Process Description:
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

5 Scenario Overview – 4 Detailed Process Description:
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.

6 Scenario Overview – 5 Detailed Process Description:
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.

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

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

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

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

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

12 Legend Symbol Description Usage Comments Symbol Description
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. Sub-Process Reference: If the scenario references another scenario in part, put the scenario number, name, and the step numbers from that scenario here 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 Symbol Description Usage 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 Budget Planning: Indicates a budget planning document 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. Diagram Connection <Function> Hardcopy / Document External to SAP Financial Actuals Business Activity / Event Budget Planning Unit Process Manual Process Process Reference Existing Version / Data Sub-Process Reference System Pass/Fail Decision Process Decision

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