Inhaltsverzeichnis

Alle Kapitel aufklappen
Alle Kapitel zuklappen
Preface
13
Objective of This Book
13
Target Audience
13
Structure of This Book
14
Acknowledgments
16
1 Materials Management
17
1.1 Normal Purchasing
17
1.1.1 Business Process Overview
18
1.1.2 Inventory Accounts (Transaction Key Technique)
24
1.1.3 Price Variance Account
39
1.1.4 Inventory GR/IR Accounts
42
1.1.5 Condition-Related Accounts
43
1.1.6 Vendor Reconciliation Accounts
51
1.1.7 Unplanned Delivery Costs Accounts
51
1.1.8 Input Tax Accounts
55
1.1.9 Withholding Tax Accounts
56
1.2 Purchasing of Consumables
56
1.2.1 Business Process Overview
57
1.2.2 Consumption/Expense Accounts
57
1.3 Purchase Account Management
60
1.3.1 Business Process Overview
61
1.3.2 Inventory Purchasing Management Account
62
1.3.3 Freight Purchasing Management Account
63
1.3.4 Purchasing Management Offsetting Account
64
1.4 Vendor Consignment
65
1.4.1 Vendor Consignment versus Customer Consignment
65
1.4.2 Business Process Overview
66
1.4.3 Consignment GR/IR Account
70
1.5 Summary
72
2 Sales and Distribution
73
2.1 Sales from Stock
73
2.1.1 Business Process Overview
74
2.1.2 COGS Accounts at Goods Issue
80
2.1.3 COGS Split Accounts
81
2.1.4 Sales Revenue, Discounts, and Surcharges Accounts (The Condition Technique)
85
2.1.5 Accounts Receivable
103
2.1.6 Value-Added Tax Accounts
112
2.1.7 Withholding Tax Accounts
113
2.2 Sales from Stock with COGS Posting at Billing
113
2.2.1 Business Process Overview
113
2.2.2 Goods in Transit Account at Goods Issue
115
2.2.3 COGS and Goods in Transit Accounts at Sales Billing
116
2.3 Sales from Stock with Valuated Stock in Transit
119
2.3.1 Business Process Overview
120
2.3.2 Valuated Stock in Transit Account
122
2.4 Sales Returns
124
2.4.1 Business Process Overview
125
2.4.2 Sales Returns Accounts
130
2.4.3 Scrap Expense Account
132
2.5 Third-Party Sales
133
2.5.1 Business Process Overview
133
2.5.2 Third-Party Sales Consumption Account
136
2.6 Cash Sales
139
2.6.1 Business Process Overview
140
2.6.2 Cash Accounts
141
2.7 Free-of-Charge Sales
148
2.7.1 Business Process Overview
148
2.7.2 Determination of Free-of-Charge COGS Account
151
2.8 Consignment Sales (Customer Consignment)
154
2.8.1 Sales Consignment Fill-Up
155
2.8.2 Sales Consignment Issue
156
2.8.3 Sales Consignment Pick-Up
157
2.8.4 Sales Consignment Return
157
2.9 Sales Rebates
158
2.9.1 Business Process Overview
159
2.9.2 Sales Rebate Accrual and Expense Accounts
164
2.10 Summary
175
3 Production Planning and Product Costing
177
3.1 Product Cost Planning
178
3.1.1 Cost Elements: Direct Material Costs
179
3.1.2 Cost Elements: Manufacturing Activities
182
3.1.3 Cost Elements: Manufacturing Overhead
185
3.1.4 Assign Cost Elements to Cost Components
188
3.1.5 Save, Mark, and Release Standard Cost Estimates
190
3.2 Cost Object Controlling
195
3.2.1 Cost Object Controlling Process Overview
195
3.2.2 Work-in-Progress Settlement Accounts
204
3.2.3 Production Variances Settlement Accounts
210
3.3 Summary
212
4 Accounts Receivable and Accounts Payable
213
4.1 Reconciliation Accounts
214
4.1.1 Concept Overview
214
4.1.2 Create Reconciliation Accounts
214
4.1.3 Assign Reconciliation Accounts to Business Partners
216
4.2 Down Payments and Down Payment Requests
218
4.2.1 Business Process Overview
219
4.2.2 Assign Down Payment Accounts
219
4.2.3 Other Alternative Reconciliation Account Process
222
4.3 Value-Added Taxes
223
4.3.1 Business Process Overview
223
4.3.2 Input and Output Tax Accounts
225
4.4 Manual Incoming and Outgoing Payments
229
4.4.1 Business Process Overview
230
4.4.2 Cash Discount Accounts
232
4.4.3 Accounts for Overpayments and Underpayments
234
4.4.4 Rounding Difference Accounts
236
4.5 Automatic Incoming and Outgoing Payments
237
4.5.1 Business Process Overview
237
4.5.2 Automatic Payment Accounts
239
4.6 Withholding Taxes
249
4.6.1 Business Process Overview
249
4.6.2 Withholding Tax Accounts
250
4.7 Interest Calculation
252
4.7.1 Business Process Overview
252
4.7.2 Account Determination Objects
253
4.7.3 Interest Accounts
256
4.8 GR/IR Analysis
257
4.8.1 Business Process Overview
257
4.8.2 GR/IR Analysis Accounts
260
4.9 Summary
262
5 Cash and Banking
265
5.1 House Bank and Other Subaccounts
265
5.1.1 House Bank
265
5.1.2 Bank Subaccounts by Payment Method
266
5.2 Account Determination
267
5.2.1 Objects for Automatic Payment Transactions
267
5.2.2 Internal Transactions Type
269
5.2.3 External Transactions Type
270
5.2.4 Interpretation Algorithm
270
5.2.5 Posting Rules
271
5.3 Automatic Bank Statements
272
5.3.1 Business Process Overview
273
5.3.2 Automatic Bank Statement Accounts
273
5.4 Manual Bank Statements
275
5.4.1 Business Process Overview
275
5.4.2 Manual Bank Statements Accounts
276
5.5 Deposited Check Transaction
278
5.5.1 Business Process Overview
278
5.5.2 Deposited Check Configuration
279
5.6 Lockbox
279
5.6.1 Business Process Overview
280
5.6.2 Lockbox Account Determination
280
5.7 Payment Request Process
281
5.7.1 Business Process Overview
282
5.7.2 Payment Request Account Determination
282
5.8 Bill of Exchange
284
5.8.1 Business Process Overview
284
5.8.2 Bill of Exchange Accounts Receivable Transaction Accounts
285
5.8.3 Bill of Exchange Account Payable Transaction Accounts
288
5.9 Cash Journal
289
5.9.1 Business Process Overview
289
5.9.2 Cash Journal Accounts
290
5.10 Summary
291
6 Fixed Assets
293
6.1 Fixed Asset Account Determination Logic
294
6.1.1 Asset Class
295
6.1.2 Depreciation Area
296
6.1.3 Accounting Principle
298
6.1.4 Chart of Depreciation
298
6.1.5 Account Determination
300
6.1.6 Other Asset Accounting Objects
301
6.1.7 General Ledger Account Determination
303
6.2 Asset Acquisition and Asset Capitalization
306
6.2.1 Business Process Overview
306
6.2.2 Asset Acquisition Account
307
6.2.3 Offsetting Entry Accounts
307
6.2.4 Offsetting for Post Capitalization
308
6.3 Asset Depreciation
308
6.3.1 Business Process Overview
309
6.3.2 Ordinary Depreciation Accounts
310
6.3.3 Unplanned Depreciation Accounts
310
6.3.4 Special Depreciation Accounts
311
6.4 Asset Retirement by Sales
313
6.4.1 Business Process Overview
313
6.4.2 Gain and Losses Accounts from Asset Sales
313
6.5 Asset Scrap or Disposal
314
6.5.1 Business Process Overview
314
6.5.2 Scrap and Disposal Accounts
315
6.6 Asset Intercompany Transfer
315
6.6.1 Business Process Overview
315
6.6.2 Acquisition from Affiliates Account and Revenue of Sale to Affiliates Account
316
6.7 Asset under Construction
316
6.7.1 Business Process Overview
317
6.7.2 Accounts for Asset under Construction Settlement
318
6.7.3 Accounts for Capitalization of Down Payments
319
6.8 Asset Revaluation Postings
319
6.8.1 Business Process Overview
320
6.8.2 Revaluations of Acquisitions and Offsetting Accounts
321
6.9 Investment Support
322
6.9.1 Business Process Overview
322
6.9.2 Accounts for Investment Support Transactions
323
6.10 Imputed Interest Calculation
324
6.10.1 Business Process Overview
324
6.10.2 Accounts for Imputed Interest Calculation
325
6.11 Summary
326
1 The Authors
329
Index
331