Inhaltsverzeichnis

Alle Kapitel aufklappen
Alle Kapitel zuklappen
Foreword
13
Preface
15
Who This Book Is For
15
How This Book Is Organized
15
Acknowledgments
18
Conclusion
18
1 Introduction to SAP S/4HANA
19
1.1 Deployment Models
19
1.1.1 On-Premise SAP S/4HANA
19
1.1.2 SAP S/4HANA Cloud: Public and Private Edition
20
1.1.3 Hybrid Models
22
1.2 Universal Journal
22
1.2.1 Single Source of Truth
23
1.2.2 One Database and One Data Model for Accounting
24
1.2.3 Enhanced Reporting
25
1.3 Simplifications and Innovations
27
1.3.1 Minimized Reconciliations
27
1.3.2 Extension Ledger versus Special Ledger
27
1.3.3 Simplified Period-End Close
28
1.3.4 Management Accounting Integration
32
1.3.5 Parallel Accounting and Currencies
33
1.3.6 Predictive Accounting
33
1.3.7 Event-Based Revenue Recognition
34
1.4 User Interfaces
34
1.4.1 SAP GUI
34
1.4.2 Web GUI
35
1.4.3 SAP Fiori
36
1.5 Summary
40
2 Organizational Structure and Integration
43
2.1 Standard Financial Accounting Processes
43
2.1.1 Value Chain Overview
43
2.1.2 Order-to-Cash and Accounts Receivable
45
2.1.3 Purchase-to-Pay and Accounts Payable
47
2.1.4 Acquire-to-Retire and Fixed Asset Accounting
48
2.1.5 Record-to-Report and General Ledger
49
2.2 Organizational Elements of Financial Accounting
50
2.2.1 Organizational Structures
50
2.2.2 Cross-Application Organizational Assignments
61
2.2.3 Central Financial Accounting Settings and Decisions
64
2.3 Integration of Financial Accounting and Management Accounting
71
2.3.1 Management Accounting Postings in the General Ledger
71
2.3.2 Market Segment Reporting in the Universal Journal: The Margin Analysis Application
74
2.3.3 Interface Configuration
76
2.3.4 Intercompany Management Accounting Postings
84
2.4 Summary
86
3 General Ledger Accounting
89
3.1 Record-to-Report
89
3.1.1 Subledger Closing
90
3.1.2 Reconciliations
91
3.1.3 Record and Adjust
95
3.1.4 Period Control
95
3.1.5 Reporting and Analysis
95
3.2 General Ledger Master Data
97
3.2.1 Master Data Structure
98
3.2.2 General Ledger Accounts
99
3.2.3 Chart of Accounts
103
3.2.4 Financial Statements
106
3.3 General Ledger Posting Documents
109
3.3.1 Journal Document Entry
110
3.3.2 Post, Park, and Hold
115
3.3.3 Recurring Documents
121
3.3.4 Post with References
128
3.3.5 Post with Clearing
133
3.3.6 Parallel Accounting
137
3.3.7 Universal Parallel Accounting
141
3.4 Resetting and Reversing Documents
145
3.4.1 Reversing Nonclearing Documents
146
3.4.2 Reversing Clearing Documents
150
3.5 Bank Accounting
154
3.5.1 Bank Master Data
154
3.5.2 General Ledger Integration
160
3.5.3 Bank Reconciliation
162
3.6 General Ledger Period-End Closing
167
3.6.1 Opening and Closing Periods
168
3.6.2 Subledger Reconciliation
170
3.6.3 Foreign Currency Valuation
174
3.6.4 Goods Receipt/Invoice Receipt Clearing
175
3.6.5 Balance Carryforward
178
3.6.6 Financial Closing Cockpit
180
3.7 General Ledger Reporting
189
3.7.1 Accounts Inquiry
190
3.7.2 Trial Balance
192
3.7.3 Display General Ledger Account Line Items
196
3.7.4 Financial Statement
198
3.7.5 Compact Document Journal
201
3.8 Summary
203
4 Accounts Payable
205
4.1 Purchase-to-Pay
205
4.1.1 Purchase Requisition
206
4.1.2 Purchase Order
209
4.1.3 Goods Receipt
212
4.1.4 Invoice Receipt
214
4.1.5 Invoice Payment and Vendor Checking Balances
219
4.2 Vendor Accounts
222
4.2.1 Vendor General Data
223
4.2.2 Vendor Company Code Data
229
4.3 Vendor Invoices
231
4.3.1 Automatic Creation of Vendor Invoices (from Logistics)
231
4.3.2 Direct Invoices
234
4.4 Outgoing Payments
239
4.4.1 Manual Payment
240
4.4.2 Automatic Payment Program
245
4.5 Process Exceptions
255
4.5.1 Credit Memos
256
4.5.2 Down Payments Sent
258
4.6 Accounts Payable Period-End Closing
262
4.6.1 Opening and Closing Periods
262
4.6.2 Foreign Currency Valuation
265
4.6.3 Goods Receipt/Invoice Receipt Clearing
267
4.6.4 Automatic Open Item Clearing
269
4.6.5 Reclassification Run
271
4.6.6 Accounts Payable Reconciliations
276
4.7 Accounts Payable Reporting
284
4.7.1 Accounts Inquiry
284
4.7.2 Accounts Balance Report
287
4.7.3 Open Item List
291
4.8 Summary
294
5 Accounts Receivable
297
5.1 Order-to-Cash Process
298
5.1.1 Sales Order
298
5.1.2 Outbound Delivery
303
5.1.3 Billing Documents
305
5.2 Customer Accounts
308
5.2.1 Customer General Data
309
5.2.2 Customer Company Code Data
314
5.3 Customer Invoices
316
5.3.1 Automatic Creation of Customer Invoice (from Logistics)
316
5.3.2 Direct Customer Invoices
319
5.4 Customer Payments
322
5.4.1 Manual Bank Statements
322
5.4.2 Electronic Bank Statements
327
5.5 Process Exceptions
330
5.5.1 Credit Memos
330
5.5.2 Down Payments Received
336
5.6 Dunning
339
5.6.1 Automated Dunning Process
339
5.6.2 Manual Dunning Letters
342
5.7 Credit Management
343
5.7.1 Credit Master Data and Credit Limits
344
5.7.2 Simple Credit Check
349
5.7.3 Automated Credit Check
349
5.8 Accounts Receivable Period-End Closing
350
5.8.1 Foreign Currency Valuation
350
5.8.2 Billing Due Lists
352
5.8.3 Reclassification Run
356
5.8.4 Accounts Receivable Reconciliations
362
5.9 Accounts Receivable Reporting
374
5.9.1 Accounts Inquiry
375
5.9.2 Account Balances Report
381
5.9.3 Open Items List
382
5.9.4 Aging List
384
5.10 Summary
387
6 Fixed Asset Accounting
389
6.1 Acquire-to-Retire Process
390
6.1.1 Acquisition of Long-Lived Assets
390
6.1.2 Capitalization/Activation
391
6.1.3 Depreciation
392
6.1.4 Retirement/Scrapping
393
6.2 Fixed Asset Accounts and Master Data
394
6.2.1 Asset Creation
394
6.2.2 Asset Classes
398
6.2.3 Account Determination
400
6.2.4 Depreciation Key
402
6.2.5 Depreciation Area
408
6.2.6 Chart of Depreciation and Ledger Assignment
412
6.3 Fixed Asset Explorer
414
6.3.1 Planning
415
6.3.2 Actuals
417
6.3.3 Master Data
420
6.4 Asset Transactions
422
6.4.1 Acquisition/Integration to Vendor Invoice
422
6.4.2 Standard Depreciation
425
6.4.3 Impairment (Value Adjustment)
428
6.4.4 Transfers
432
6.4.5 Retirements/Disposals
435
6.5 Fixed Assets Period-End Closing
439
6.5.1 Change Fiscal Year
439
6.5.2 Depreciation Run
446
6.5.3 Closing Periods
448
6.5.4 Fixed Assets Reconciliations
451
6.6 Fixed Assets Reporting
457
6.6.1 Fixed Assets History Sheet
457
6.6.2 Acquisitions List
458
6.6.3 Depreciation Lists
461
6.6.4 Disposals
464
6.7 Summary
466
7 Customer Project Accounting and Event-Based Revenue Recognition
467
7.1 Customer Project Scenario in SAP S/4HANA Cloud
468
7.1.1 Financial Accounting Innovations
468
7.1.2 Simplified Customer Project Contract Setup
470
7.1.3 Customer Project Setup Overview
476
7.1.4 Customer Project Business Transactions
477
7.1.5 Customer Project Period-End Close
490
7.1.6 Fixed-Price and Periodic Service Contracts
494
7.1.7 Financial Reporting Insights
496
7.2 Event-Based Revenue Recognition
503
7.2.1 Principles of Event-Based Revenue Recognition
504
7.2.2 Event-Based Revenue Recognition for Customer Projects
512
7.2.3 IFRS 15 Capabilities
522
7.2.4 Supported Management Accounting Features
527
7.2.5 Revenue Recognition Apps
530
7.2.6 Supported Business Scenarios
537
7.2.7 Activation and Configuration
546
7.2.8 Positioning and Availability in SAP S/4HANA
550
7.3 Simplified Period-End Close
551
7.4 Summary
553
The Authors
555
Index
557