Table of Contents

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Introduction
13
1 New General Ledger in SAP ERP — An Overview
19
1.1 The Path to New G/L in SAP ERP
19
1.1.1 Background
19
1.1.2 SAP R/3-Based Solutions for Financial Accounting
23
1.1.3 The Fragmentation Problem
29
1.2 Enhancement Package Technology
29
1.3 New General Ledger
32
1.3.1 Additional Functionality in General Ledger
33
1.3.2 Parallel Accounting
34
1.3.3 Default Field Extension
37
1.3.4 Segment Reporting
39
1.3.5 Document Online Split
41
1.3.6 Real-Time Integration of CO into FI
41
1.4 Conclusion
43
2 Design and Features of the Ledgers
45
2.1 Features of the Ledgers
45
2.1.1 Basis of the Ledgers
46
2.1.2 Leading Ledger
47
2.1.3 Non-Leading Ledgers
54
2.1.4 Data Concept
57
2.1.5 Changes to the Definition and Assignment of the Ledgers
64
2.1.6 Defining Ledger Groups
64
2.2 Scenarios
66
2.2.1 Defining and Assigning Scenarios for Ledgers
67
2.2.2 Scenario Views: Data Entry View and General Ledger View
69
2.2.3 “Business Area” Scenario
73
2.2.4 “Profit Center Update” Scenario
76
2.2.5 “Segmentation” Scenario
77
2.2.6 “Preparations for Consolidation” Scenario
88
2.2.7 “Cost-of-Sales Accounting” Scenario
93
2.2.8 “Cost Center Update” Scenario
97
2.3 Customer Fields
98
2.3.1 Extending the Coding Block
98
2.3.2 Adding Fields to the Totals Table
100
2.3.3 Defining Customer Totals Tables
104
2.3.4 Adding Customer Tables in Enjoy Transactions
105
2.4 Conclusion
107
3 Integration in Financial Accounting
109
3.1 Profit Center Accounting in New General Ledger
109
3.1.1 Financial Statement for Each Profit Center
110
3.1.2 Allocations in the General Ledger
111
3.1.3 Planning in the General Ledger
112
3.1.4 Enhancements for Planning with Enhancement Package 3
116
3.1.5 Authorization Check for Profit Center
133
3.1.6 Evaluations
143
3.1.7 Assignment Monitor for Profit Centers
145
3.2 Reposting in Controlling
179
3.3 Online Posting of Follow-Up Costs
184
3.3.1 Accounts Receivable and Accounts Payable Accounting
184
3.3.2 Asset Accounting
186
3.4 Integration with Materials Management
189
3.4.1 Create Purchase Order
190
3.4.2 Post Goods Receipt
191
3.4.3 Check Incoming Invoice with Purchase Order Reference
191
3.4.4 Reduce and Post Vendor Invoice
193
3.4.5 Display Accounting Documents
194
3.5 Period-End Closing
197
3.5.1 Representative Ledger
198
3.5.2 Period Control with Three Periods
202
3.5.3 Periods for each General Ledger Account Assignment Object
203
3.6 Conclusion
204
4 Parallel Accounting — IFRS on the Advance
205
4.1 Approaching Uniform Accounting Standards
205
4.2 Leading Valuation Approach
207
4.3 Basic Principles
208
4.4 Data Storage Location
209
4.4.1 Mapping via Parallel Accounts
209
4.4.2 Mapping via Parallel Company Codes
211
4.4.3 Mapping via Special Ledgers
212
4.4.4 Mapping via New General Ledger
213
4.4.5 Storage Location—Conclusion
214
4.5 Fixed Assets
215
4.5.1 Valuation Variances Scenario
215
4.5.2 Asset Acquisition
215
4.5.3 Depreciation Posting Run
218
4.5.4 Asset Retirement with Revenue
219
4.5.5 Configuring Asset Accounting
221
4.6 Current Assets
225
4.6.1 Inventory Valuation
226
4.6.2 Receivables Valuation
234
4.6.3 Securities Valuation
243
4.7 Provisions
250
4.8 Posting and Clearing Specific to Ledger Groups (Enhancement Package 3)
257
4.8.1 Business Context
257
4.8.2 Indicators in the Master Record
258
4.8.3 Required Customizing Settings
259
4.8.4 “Ledger Group-Specific Clearing for G/L Accounts” Indicator — Restrictions of Use
260
4.8.5 Process of Posting and Clearing Specific to Ledger Groups
261
4.8.6 Restriction — Sample Accounts for Posting and Clearing Specific to Ledger Groups
284
4.9 Switching from G/L Accounts to Open Item Management
285
4.9.1 Customizing Settings
285
4.9.2 Sample Posting for the Switch to Open Item Management for G/L Accounts
290
4.10 Conclusion
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5 Document Splitting
293
5.1 Reasons for Document Splitting
293
5.2 Concept
295
5.2.1 Active Split
296
5.2.2 Passive Split
297
5.2.3 Clearing Line Items
298
5.2.4 Data Concept
298
5.3 Examples of Applying Active and Passive Splits
299
5.3.1 Example of an Active Split
299
5.3.2 Simulating the General Ledger View
300
5.3.3 Document Simulation in Expert Mode
300
5.3.4 Example of a Passive Split
302
5.4 Configuration
304
5.4.1 Item Category
304
5.4.2 Business Transaction
306
5.4.3 Splitting Method
308
5.4.4 Definition of Document Splitting Characteristics
310
5.4.5 Default Account Assignment
311
5.4.6 Inheritance
315
5.4.7 Activation
319
5.4.8 Splitting Rules
321
5.5 Special G/L Transactions
332
5.6 Wizards for Customizing the Document Splitting
336
5.7 Periodic Processing
351
5.8 Conclusion
353
6 Migration
355
6.1 Activating New General Ledger
355
6.2 Migration Projects
360
6.2.1 Migration as a Discrete (Sub)Project
360
6.2.2 Other Independent Projects
363
6.3 The Phase Model of Migration
364
6.4 SAP Service for Migration
366
6.4.1 Content of the SAP General Ledger Migration Service
366
6.4.2 Migration Cockpit
367
6.4.3 SAP System Landscape
369
6.4.4 Remote Service Session for Scenario Validation
370
6.4.5 Remote Service Session for Test Validation
370
6.4.6 Delivery of Service Sessions
370
6.4.7 Booking the Service
372
6.5 Migration Scenarios
372
6.5.1 Overview of the Scenarios
373
6.5.2 Scenario 1
374
6.5.3 Scenario 2
375
6.5.4 Scenario 3
376
6.5.5 Scenarios 4 and 5
376
6.5.6 Scenario 6
377
6.5.7 Scenario 7
377
6.5.8 Looking Ahead
377
6.6 Migration Cockpit
378
6.6.1 Overview
379
6.6.2 Setup Phase
388
6.6.3 Checkup Phase
400
6.6.4 Preparation Phase
411
6.6.5 Migration Phase
413
6.6.6 Validation Phase
427
6.6.7 Activation Phase
430
6.7 Conclusion
431
7 Practical Reports
433
7.1 SAP Consulting
433
7.1.1 Parallel Accounting
433
7.1.2 Balance Sheets for Subaccount Assignments
434
7.1.3 Selected Aspects of Implementation
435
7.1.4 Additional Fields in New General Ledger
435
7.1.5 Using Document Splitting
436
7.1.6 Limits and Constraints on the Profit-Center Balance Sheet
437
7.1.7 Reporting vs. Operational Management
438
7.1.8 Further SAP Developments
438
7.1.9 Legacy Data Transfer
439
7.1.10 Lessons Learned
439
7.2 Accenture GmbH
440
7.2.1 Customer Description and Initial Situation
441
7.2.2 Challenges of the Project
441
7.2.3 Constitutional Project Decisions
441
7.2.4 Conclusion
449
7.3 Siemens IT Solutions and Services
450
7.3.1 Initial Situation
451
7.3.2 The “New G/L” Project
453
7.3.3 Success Factors and Lessons Learned from the Project
457
7.4 ConVista Consulting AG
459
7.4.1 Motivation and Implementation of Technical Requirements
460
7.4.2 Experiences Gained from the Projects
463
7.4.3 Experiences from Live Operation and Functional Aspects
464
7.4.4 Conclusion
466
7.5 J&M Management Consulting
466
7.5.1 Initial Situation
467
7.5.2 Updating Master Data
471
7.5.3 Configuring New General Ledger
471
7.5.4 Reporting
474
7.5.5 Migration Project
474
7.5.6 Conclusion
476
7.6 Conclusion
477
Appendices
479
A Frequently Asked Questions
479
A.1 Technology
479
A.2 Document Online Split
481
A.3 Comparing Special Ledger with New General Ledger
483
A.4 Parallel Financial Accounting and Ledgers
484
A.5 Segment/Profit Center/Business Area/Customer Fields
485
A.6 Integration
488
A.7 Reporting
491
A.8 Miscellaneous
493
B The Authors
497
Index
499