SAP FICO2 Lecture 4_Asset...

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第四講（Asset Accounting 1##36）、

1、summery

*Organizational structures

*Master data

*Asset transactions

*Periodic processing

*Information system

2、Assets

*Assets

- Current assets

- Property,plant and equipment (tangible fixed assets)

- Intangible assets

- Investments

*Tangible fixed assets

*Depreciation

- Depreciation is a method of allocating the cost of a tangible asset over its useful life.Businesses depreciate long-term assets for both tax and accounting purpose.

*Intangible assets

- An intangible asset is an asset that is not physical in nature.Corporate intellectual property (items such as patents,trademarks,copyrights,business methodologies),goodwill and brand recognition are all common intangible assets in todays marketplace.

*Investments

- Stocks,bonds,and others which intends to hold for more than a year.

3、Property,plant and equipment (tangible fixed assets)

4、Depreciation

5、Elements of Depreciation

*Acquisition cost

*Useful life

*Salvage value

*Depreciation rate

- Depreciation rate = 1 / useful life

6、Depreciation Methods

7、Straight-line method

8、Sum-of-the-years-digits methods

9、Double-declining-balance method

10、Double-declining-balance method

11、Depreciation

12、SAP Organiztional stuctures

*Client

- Is the highest level in SAP system hierarchy.

*Company code<-->Business area

- n:m

*In asset accounting,you can modify the chart of accounts (industry-specific,country-specific)

*The chart of depreciation is always country-specific.

13、Depreciation area

*Each chart of depreciation predefined depreciation area.

*Each depreciation area represents a specific type of valuation.

- For example:book depreciation or tax depreciation

14、Process

15、Practice:Copy a company code

16、Practice:Copy a company code

17、Practice:Edit company code

18、Practice:Assign company code to controlling area

*IMG:Enterprise Structure->Assignment->Controlling->Assign Company Code to Controlling Area

19、Practice:Copy chart of accounts to company code

*IMG:Financial Accounting->General Ledger Accounting->G/L Accounts->Master Data->G/L Account Creation and Processing->Alternative Methods->Copy G/L Accounts->Copy Company Code

20、Practice:Copy chart of depreciation

*IMG:Financial Accounting(New)->Asset Accounting->Organizational structures->Copy Reference chart of Depreciation/Depreciation Areas

21、Practice:Assign chart of depreciation to company code

*IMG:Financial Accounting(New)->Asset Accounting->Organizational structures->Assign Chart of Depreciation to Company Code

22、Practice:Confirm depreciation area

*IMG:Financial Accounting(New)->Asset Accounting->Integration with General Ledger Accounting->Define How Depreciation Area Post to General Ledger

23、Practice:Confirm depreciation area for foreign currency

*IMG:Financial Accounting(New)->Asset Accounting->Valuation->Currencies->Define Depreciation Areas for Foreign Currencies

24、Practice:Confirm financial statement version

*IMG:Financial Accounting(New)->Asset Accounting->Integration with General Ledger Accounting->Specify Financial Statement Version for Asset Report

25、Setting of FI-AA

26、Asset classes

*Fixed assets are classified into asset classes.

- Forexample

#Vehicles

#Furniture

#Machines

- The Asset class consists ofa master data section and a depreciation

area section.

- Asset classes are created at client level.

- Asset classes are assigned to at least one depreciation area.

*An asset class consist of two main sections

- A master data section with control data and default values for the administrative data in the asset master record.

- A valuation section with control parameters and default values for valuation and depreciation terms.

27、Important customizing in FI-AA

28、Practice:Define asset classes

*IMG:Financial Accounting->Asset Accounting->Organizational Structures->Asset Classes->Define Asset Classes

29、Practice:Assign G/L accounts

*IMG:Financial Accounting->Asset Accounting->Integration with General Ledger Accounting->Assign G/L Accounts

30、Practice:Define screen layout for asset master data

*IMG:Financial Accounting->Asset Accounting->Master Data->Screen Layoout->Define Screen Layout for Asset Master Data

*We use the layout we defined when we register an asset class.

31、Practice:Define number range interval

* Specify number assignment across company codes.

*Define number range interval.

32、Practice:Specify Number Assignment Across Company Codes

*IMG:Financial Accounting(New)->Asset Accounting->Organizational Structures->Specify Number Assignment Across Company Codes

33、Practice:Define Number range interval

*IMG:Financial Accounting->Asset Accounting->Organizational Structures->Asset Classes->Define Number Range Interval

34、Practice:Confirm the number range

*IMG:Financial Accounting->Asset Accounting->Organizational Structures->Asset Classes->Define Asset Classes

34、Practice:Add number range

*IMG:Financial Accounting->Asset Accounting->Organizational Structures->Asset Classes->Define Number Range Interval

35、Cost accounting assignment

*You can assign an asset to the following controlling objects.

- Cost center

- Internal order

- Activity type

- Maintenance order

36、Practice:Create cost center

*Accounting->controlling->Cost Center Accounting->Master Data->Cost Center->Individual Processing->KS01-Create