Documente Academic
Documente Profesional
Documente Cultură
• Listings of Documents
• General Ledger
• Analysis of General ledger accounts
• General ledger Trial Balance
• Summarisation of General ledger trial balance into groups for
presentation
• Listings of Suppliers, Customers and Employee account balances
and analysis.
TRADITIONAL BOOKS OF ACCOUNTS - Continued …..
Cash
Purchases Sales
Book
Payroll Journal
General Ledger
Account balances
&
Transactions
Accounts Accounts
Payable Receivable
BALANCE SHEET
• Share Capital - Account Balances as per General Ledger.
Share holders details are in external system
• Reserves - Account Balances as per General Ledger
• Loans - Account Balances as per General Ledger.
Details are maintained as transactions.
• Fixed Assets - Control Account in General ledger
External system for details.
• Investments - External system for details.
• Net Current Assets
Current Assets : --
Inventories - Account Balances as per General Ledger
Quantitative Information in external system
Valuation separate external process.
Receivables - Control Account in General ledger
External system for details and analysis.
TRADITIONAL BOOKS OF ACCOUNTS - Continued …..
Administration
Sales and Distribution
Part I
details Part I system
• Manual process for Invoice
verification
Part II RG 23A
details Part II
BUSINESS PROCESSES IN ERP SCENARIO- MATERIAL ACCOUNTING : -
• Automatic Quantity and value
MRP 1 updation.
Requisitions
• Per piece rate automatic.
LOGISTICS - PURCHASING & MATERIAL
Excise GP verification
Modvat Credit Material Accounting
&
Quality Management
Financial Accounts
Invoice Verification
Product Costing
Per piece rate
Cost Ledger Process of Material
Customer Account
Sub ledger balances and details
BUSINESS PROCESSES IN ERP - Sales & Distribution
Customer • Sales Order Processing as integrated process
• Material Accounts updation on delivery
• GL Accounting entry for cost of goods sold
on delivery
Sales Order • GL and Accounts Receivable updation as
automatic process.
• Controlling module posting for Profit center
Automatic Postings
Material Accounting
Financial Accounting
Controlling
Billing Sales Accounting
SAP IMPLEMENTATION - Financial Accounts :
Organization Structure -
M&M adopted the strategy of distributed data base to overcome the
problem of dependency between locations as unreliable connectivity
can disrupt business flows in integrated system. As a result each of
the sites have separate clients and company codes as given below :
Document control :-
• Transactions can be posted only if the debits and credits of
documents are equal.
• Documents in overview format , termed as header data
include organizational data and full identification of the
document.
• The details of transactions with reference to the header
data are captured in multiple lines
• The transactions are validated on entry into the system as
per conditions defined.
• The system is configured to the business processes and
the path identified by users.
Structure of a Document Document Header
Line Item 1
Posting key 01
Account Customer (A/R)
Amount 1,100
Line item 2
Posting key 50
Account Sales Revenue
Amount 1,000
Line item 3
osting key 50
Account tax
Amount 100
Balance = 0
SAP IMPLEMENTATION - Financial Accounts :
General Ledger
General Ledger
Account : (General Ledger Account)
G/L Accounts
c
e
in Chart of Accts n
t
r
in Company Code a
l
l
y
Master Records :
• General Ledger Account codes and other details are
maintained in Chart of Accounts.
• Accounts are defined as Balance sheet or Income &
Expenditure types
• General accounts can be defined to display line item
details.
• Balance sheet accounts for which sub-ledgers are
required are deifined as Reconciliation accounts -
(AccountsPayable/Accounts Receivable)
Vendor Accounts :
8922031 8922031
Materials Consumed schedule in Schedule VI Format
Materials :
Op.stk of S.Fin 417000
Op.stk of Fin. 77700 494700
Less:Cl Stk of S. Fin 1023588
Cl Stk of Fin 97626 1121214
(Increase)/Decrease in Stock -626514
Op Stk RM 526000
Purchases 1475500
2001500
Less: Cl Stk RM 610596 1390904
Materials Consumed 764390