New Asset Accounting: Transactions with Integrated Postings

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New Asset Accounting: Transactions with Integrated Postings - SAP Documentation

 

FB01에서 Vendor를 통한 자산 취득 전표 전기시, 2개의 전표가 전기됨.

Vendor 또는 Customer 가 들어있는 전표는 Ledger Group없이 전기되고, 자산 전표는 Ledger Group 을 물고 전기됨.

Ledger 쪽 기능이 강화되며, 전기되는 모습이 변경된것으로 보임..

 

As of SAP Accounting powered by SAP HANA 1.0, you can use parallel valuation for integrated postings in new Asset Accounting.

• Asset acquisition and

• Investment support measures

A business transaction posted using integration (such as an asset purchase from a vendor or an asset sale to a customer) is split by the system into an operational part and a valuating part. An accounting-principle-independent document is created in the operational part. An accounting-principle-specific document is created for the valuating part for each valuation that is managed for the asset. Asset balances are only updated to specific accounting principles.

Example

You create financial statements in accordance with both IFRS and a local accounting principle. In new General Ledger Accounting, you have set up the appropriate accounting principles (accounting principle IFRS and accounting principle LGAAP) and assigned ledger groups. In new Asset Accounting, you have set up the appropriate depreciation areas.

 Note

For technical reasons, you also have to create ledger groups in the accounts approach and assign them to accounting principles. Since no general ledgers are required for representing parallel valuation and none are configured, these ledger groups contain only the ledger 0L.

An asset acquisition is created in an integrated posting.

Document entry:

Dr	70	A	Fixed asset	Tech. clearing account for acquisition	10.000	Cost center 1
Cr	31	K	Vendor	Payables from L+ L	10.000

Document creation and posting:

The system generates the following three documents:

1. Ledger group INITIAL (that is, without specifying a ledger group)

   Dr	70	Tech. clearing account for acquisition	10.000	Profit center 1
   Cr	31	Payables from L+ L	10.000	Profit center 1

2. Ledger Group IFRS

   Dr	70	Tech. clearing account for acquisition	10.000	Profit center 1
   Cr	75	Payables from L+ L	10.000	Profit center 1

3. Ledger Group LGAAP

   Dr	70	Tech. clearing account for acquisition	10.000	Profit center 1
   Cr	75	Payables from L+ L	10.000	Profit center 1

Explanation:

• Any valuation differences that could arise during the activation, are not taken into account in the example. They can be entered by a separate, accounting-principle-specific or depreciation-area-specific posting.

• The profit center assigned to cost center 1 is updated for the integrated acquisition both in the fixed assets accounts and in the Technical Clearing Account for Integrated Asset Acquisition

• The new Technical Clearing Account for Integrated Asset Acquisition always displays a balance of zero at the level of the accounting principle and additional account assignment (profit center), due to technical reasons. Open item management is neither necessary nor supported. You are not allowed to make manual postings to the account. The account is displayed in the balance sheet attachment. In order to ensure a balance of zero also for postings in a foreign currency, the system also updates the asset items of the generated FI documents in the foreign currency, in the case of an integrated posting.

• With the accounts approach for parallel accounting, the asset documents for integrated asset acquisition or retirement are updated in the local currency, but not in the foreign currency. Instead the foreign currency amounts remain zero.

Example

Document entry:

Dr	70	A	Fixed asset	Tech. clearing account for acquisition	CNY 10,000	Cost center 1
Cr	31	K	Vendor	Payables from L+ L	CNY 10,000

Document creation and posting:

The system generates the following three documents:

1. Ledger group INITIAL (that is, without specifying a ledger group)

   Dr	70	Tech. clearing account for acquisition	CNY 10,000	Profit center 1
   Cr	31	Payables from L+ L	CNY 10,000	Profit center 1

2. Ledger Group IFRS

   Dr	70	Tech. clearing account for acquisition	CNY 0.00	Profit center 1
   Cr	75	Payables from L+ L	CNY 0.00	Profit center 1

3. Ledger Group LGAAP

   Dr	70	Tech. clearing account for acquisition	CNY 0.00	Profit center 1
   Cr	75	Payables from L+ L	CNY 0.00	Profit center 1

Effects on Existing Data

See the corresponding section in the central release note for new Asset Accounting New Asset Accounting: Ledger Approach and Accounts Approach.

Effects on Customizing

You create at least one Technical Clearing Account for Integrated Asset Acquisition, and define this in Customizing of Asset Accounting (New) under 

 Integration with the General Ledger 

 Define Technical Clearing Account for Integrated Asset Acquisition 

.

If you require different field control behavior depending on the asset balance sheet account to be posted or on the given business transaction (acquisition APC or investment support), you have to reflect this using different technical clearing accounts for integrated asset acquisition. You make the relevant settings under Define Different Technical Clearing Account for Required Field Control.

More Information

For more information, see:

• The central release note for new Asset Accounting New Asset Accounting: Ledger Approach and Accounts Approach

• The application documentation under Asset Accounting (FI-AA) (New)