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can be cleared. The account balance is therefore always equal to the sum of the open
items.
Clearing: A procedure by which the open items belonging to one or more accounts are
indicated as cleared (paid).
Reconciliation account: A G/L account, to which transactions in the subsidiary ledgers
(such as in the customer, vendor or assets areas) are updated automatically.
Special G/L indicator: An indicator that identifies a special G/L transaction.Special G/L
transactions include down payments and bills of exchange.
Special G/L transaction: The special transactions in accounts receivable and accounts
payable that are shown separately in the general ledger and sub-ledger.
They include:
Bills of exchange
Down payments
Guarantees
House Bank: A business partner that represents a bank through which you can process
your own internal transactions.
Document type: A key that distinguishes the business transactions to be posted. The
document type determines where the document is stored as well as the account types to
be posted.
Account type: A key that specifies the accounting area to which an account belongs.
Examples of account types are:
Asset accounts
Customer accounts
Vendor accounts
G/L accounts
Dunning frequency
Amount limits
Dunning level: A numeral indicating how often an item or an account has been dunned.
Dunning key: A tool that identifies items to be dunned separately, such as items you
are not sure about or items for which payment information exists.
Year-end closing: An annual balance sheet and profit and loss statement, both of
which must be created in accordance with the legal requirements of the country in
question.
Standard accounting principles require that the following be listed:
All assets
Month-end closing: The work that is performed at the end of a posting period.
Functional area: An organizational unit in Accounting that classifies the expenses of an
organization by functions such as:
Administration
Marketing
Production
Accruals -
An accrual is any expenditure before the closing key date that represents an expense for
any period after this date.
Deferral -
Deferred income is any receipts before the closing key date that represent revenue for
any period after this date.
Statistical posting: The posting of a special G/L transaction where the offsetting entry
is made to a specified clearing account automatically (for example, received guarantees
of payment).
Statistical postings create statistical line items only.
Valuation area: An organizational unit in Logistics subdividing an enterprise for the
purpose of uniform and complete valuation of material stocks.
Chart of depreciation: An object that contains the defined depreciation areas.It also
contains the rules for the evaluation of assets that are valid in a specific country or
economic area. Each company code is allocated to one chart of depreciation. Several
company codes can work with the same chart of depreciation.The chart of depreciation
and the chart of accounts are completely independent of one another.
Asset class: The main criterion for classifying fixed assets according to legal and
management requirements.
For each asset class, control parameters and default values can be defined for
depreciation calculation and other master data.
Each asset master record must be assigned to one asset class.
Special asset classes are, for example:
Low-value assets
Leased assets
Financial assets
Technical assets
Depreciation area: An area showing the valuation of a fixed asset for a particular
purpose (for example, for individual financial statements, balance sheets for tax
purposes, or management accounting values).
Depreciation key: A key for calculating depreciation amounts.
The depreciation key controls the following for each asset and for each depreciation
area:
Calculation methods for ordinary and special depreciation, for interest and for the
cutoff value
Period control method: A system object that controls what assumptions the system
makes when revaluating asset transactions that are posted partway through a period.
Using the period control method, for example, you can instruct the system only to start
revaluating asset acquisitions in the first full month after their acquisition.
The period control method allows different sets of rules for different types of asset
transactions, for example, acquisitions and transfers.
Depreciation base: The base value for calculating periodic depreciation.
The following base values are possible, for example:
Replacement value
Controlling
It can identify and display value flows in Controlling across company code,
functional area, or business area boundaries
Cost Center: An organizational unit within a controlling area that represents a defined
location of cost incurrence.
The definition can be based on:
Functional requirements
Allocation criteria
Physical location
Cost center category: An attribute that determines the type of cost center.
Example
Cost centers
Orders
Business processes
Profit centers
Fixed value - Fixed values are carried forward from the current posting period to
all subsequent periods.
Total value -
Transaction-based reposting -
Periodic reposting -
Produces the same results as transaction-based reposting. The costs being transferred
are collected on a clearing cost center and then transferred at the end of the period
according to allocation bases defined by the user.
Distribution: A business transaction that allocates primary costs.
Information about the sender and the receiver is documented in the Controlling
document.
Assessment: A method of internal cost allocation by which you allocate the costs of a
sender cost center to receiver CO objects (such as orders and other cost centers) using
an assessment cost element.
The SAP System supports the following:
Iterative method (where the SAP System determines the sequence of assessment
using iteration).
Example:
The costs from the cafeteria cost center could be assessed based on the statistical key
figure "employee", which was set up on the receiver cost center.
Receiver cost center I has 10 employees, receiver cost center II has 90. The costs of the
cafeteria cost center would be transferred (assessed) to receiver cost center I (10%) and
receiver cost center II (90%). The credit on the cafeteria cost center and the debit of the
two receiver cost centers are posted using an assessment cost element. Depending on
the system setting, the total costs or some of the costs for the cafeteria cost center
would be
Internal order: An instrument used to monitor costs and, in some instances, the
revenues of an organization.
Internal orders can be used for the following purposes:
Overhead orders - For short-term monitoring of the indirect costs arising from
jobs. They can also be used for continuous monitoring of subareas of indirect
costs. Overhead orders can collect plan and actual costs independently of
organizational cost center structures and business processes, enabling continous
cost control in the enterprise.
Investment orders - Monitor investment costs that can be capitalized and settled
to fixed assets.
Orders with revenues - Monitor the costs and revenues arising from activities for
partners outside the organization, or from activities not belonging to the core
business of the organization.
Production orders
Maintenance orders
Marketing orders
Cost of sales accounting: A type of profit and loss statement that matches the sales
revenues to the costs or expenses involved in making the revenue (cost of sales).
The expenses are listed in functional areas such as:
Manufacturing
Management
Cost of sales accounting displays how the costs were incurred. It represents the
economic outflow of resources.