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Joint Venture
Accounting (JVA)
ã SAP AG 2002
JVA Workshop
Day 1 Basics
1. Introduction
2. Accounting Principles
3. Master Data
4. Integration
Day 2 Day-to-Day Processes
1. Data Entry
2. Payments
3. Operated Accounting
4. Non-Operated Accounting
Day 3 Periodic Processes
1. Cutback
2. Foreign Currency Valuation
3. Month End Processing
Day 4 (half day) Reporting
1. Billing
2. Reporting
3. Planning
4. Year End
ã SAP AG 2002
Partner Oriented Accounting
60 40
ã SAP AG 2002
Operator / Partner Accounting
Company A Company B
Notes
Venture Company
1. Company A incurs
Partner A 60% Venture Account Venture Account
costs running the
2 60 60 3 40 4
venture.
60 5 5 60 6 40
2. Company A
calculates the share
of costs for Partner A
and Partner B.
Partner B 40%
3. Company A
2 40
accounts for its own
40 6
share of costs.
4. Company B
accounts for its own
Venture Bank Own Bank Own Bank share of costs.
100 1 60 5 40 6 5. Company A
5 60 reimburses the
6 40 venture.
6. Company B
reimburses the
Venture Costs Venture Costs
60 Venture Costs
40 venture.
1 100 3 60 4 40
60 2
40 2
60 40
ã SAP AG 2002
Billing Basis
Expenditure Based
Invoice Based
Cash Based
ã SAP AG 2002
Billing Basis: Expenditure Based
1 100
Month 1.
2. An invoice is
received in
Month 2.
Total 100
100Accruals
GRNI 3. An invoice is
100 1 paid in Month
JV Billing Month 2
2 100 3.
Expenditure 0
Non-Billable
Vendor
100 2
3 100
Total 0
JV Billing Month 3
Venture Bank
Expenditure 0
100 3
100 Total 0
ã SAP AG 2002
Billing Basis: Invoice Based
Total 0 Month 2.
100Accruals
GRNI 3. An invoice is
100 1 paid in Month
JV Billing Month 2
2 100 3.
Expenditure 100
GRNI Accruals 0
Vendor
100 2
3 100 Total 100
Non-Billable
JV Billing Month 3
Venture Bank
Expenditure 0
100 3
GRNI Accruals 0
Total 0
100
ã SAP AG 2002
Billing Basis: Cash Based
100 1 in Month 3.
JV Billing Month 2
2 100
Expenditure 100
GRNI Accruals 0
Vendor Vendor -100
100 2
Total 0
3 100
JV Billing Month 3
Non-Billable
Venture Bank
Expenditure 100
100 3
GRNI Accruals 0
Vendor 0
Total 100
100
ã SAP AG 2002
JVA 1.3
Master Data
ã SAP AG 2002
Joint Operating Agreement (JOA)
JOA
ã SAP AG 2002
Joint Venture
Joint Venture
ã SAP AG 2002
Equity Group
Equity Group
ã SAP AG 2002
Joint Venture Partner
Partner
ã SAP AG 2002
Joint Venture Partner: A/R and A/P
Customer
JV Partner
Vendor
ã SAP AG 2002
Inter-Company Partners
Customers
JV5001
JV5101
SAP Company GBU2
JVGBU2
Partner Inter-Co Code Partner Name
JVGBU1 GBU1 SAP Company GBU1
Customers Vendors
JVGBU1 JVGBU1
ã SAP AG 2002
Master Data Structure
JOA
Equity Group D
Operator
Operator
Partner 1
Partner 1
Partner 2
Partner 2
Partner 3
ã SAP AG 2002
JOA Assignments
JOA
Equity Group A
Venture 1 DATE
Equity Group B
Venture 2 DATE
Equity Group C
Equity Group D
Venture 3 DATE
Equity Group E
ã SAP AG 2002
Equity Type
Equity Type
ã SAP AG 2002
Assignment of Equity Group to Equity Type
Venture 2
ã SAP AG 2002
Assignment of Equity Group to Partners
Venture 1 Company A
Equity Group A
60% Operator
Equity Group B
Customer B
40% Operator
40% Partner 1
20% Partner 2
ã SAP AG 2002
Data Model
Cost Object
Plant
Cost centre
Company Code
Valuation
Type
WBS Element
Order
Network
JOA Joint Venture
Date
Equity Group Equity Type
Customer Account
Partner Equity
Partner Recovery
Share
Indicator
Vendor Account
G/L Account
ã SAP AG 2002
Exercise 1.1: Review Joint Venture Master Data
ã SAP AG 2002
JOA Class
Company Code
Joint Oper. Agreement JOA Class
JOA Class 01 Operated
02 Non-Operated
CP Corporate
Operated JOAs
Corporate JOAs
JOA 1 Non-Operated JOAs
JOA 2
JOA 3 JOA 5 JOA 8
JOA 4 JOA 9
JOA 6
JOA 7
ã SAP AG 2002
Maintain a JOA
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Joint Venture Class
Company Code
Joint Venture JV Class
JV Class 01 Operated
02 Non-Operated
CP Corporate
Operated Ventures
Corporate Ventures
JV 1 JV 2 Non-Operated Ventures
JV 3 JV 8
JV 4 JV 5
JV 9
JV 6
JV 7
ã SAP AG 2002
Venture Type
ã SAP AG 2002
Maintain Joint Venture
The Posting Method is
used to determine the
accounting treatment of a The assignment from
venture. equity type to equity
group is based on the
document date.
ã SAP AG 2002
Recovery Indicator
Recover
y
Indicato
r
ã SAP AG 2002
Use of Recovery Indicator
33- CB - Cutback
Cutback posting
10 AD - Adjustments
Own (Net)
Reporting 97
33- CB - Cutback
ã SAP AG 2002
Exercise 1.2: Create Joint Venture Master Data
ã SAP AG 2002
JVA 1.4
Integration
ã SAP AG 2002
What is the JVA Module?
Set of Special Ledgers comprising Line Item and Balance tables fed
almost entirely from standard SAP modules
JVA Coding block is based on Joint Venture structures but also contains
the key structures from the standard financial and costing modules.
ã SAP AG 2002
Integration
Lo
ting
AM
gi s
MM
FI
un
ti c
SD
co
s
Ac
CO
PM Coding
Accounting
Splitting
Interface
PS Clearing
Accounting
Document
HR
Hu
ma JV Interface JV
Re n Document
sou JV
Database
rce
s
ã SAP AG 2002
Reporting with JVA
MM AM PM PS
CO
FI PCA JV
PS
FI Balance Sheet
CO Cost allocations
ã SAP AG 2002
JVA Activation
The JVA module is activated at Company Level in SAP - specify:
Region -
USA
Canada
International
Billing Basis –
Cash
Expenditure
Invoice
Banking arrangements – Venture Bank Accounts and Switching
JVA Cutback Model -
Standard
Operator as Partner model
ã SAP AG 2002
Joint Venture Coding for Cost Object
Cost
CostObject
Object
Joint Venture
Equity Type
Recovery Indicator
JV Object Type
JIB/JIBE Class
Plant Production Network
Maintenance Order Order JIB/JIBE Subclass A
Order
ã SAP AG 2002
Joint Venture Coding Fields
Accounting
Joint Venture
Equity Type
Recovery Indicator
Joint Venture
Equity Type
Recovery Indicator Control
JV Object Type JV Object Type
JIB/JIBE Class
JIB/JIBE Subclass A
Reporting
JIB/JIBE Class
JIB/JIBE Subclass A
ã SAP AG 2002
Accounting Documents
FI Document
Vendor Invoice
CO Document
JV Document
JV Document
ã SAP AG 2002
Joint Venture Coding for Assets
Joint Venture
Equity Type
Fixed Asset Owning Cost
centre Recovery Indicator
JV Object Type
JIB/JIBE Class
JIB/JIBE Subclass A
ã SAP AG 2002
Joint Venture Asset Posting
70 Settlement 70
70
ã SAP AG 2002
Joint Venture Asset Posting
Asset Master
Vendor Invoice
JV Document
JV Document
Asset Document
ã SAP AG 2002
Joint Venture Coding for Material
Project
Plant
Joint Venture
Equity Type
Cost centre
Recovery Indicator
JV Object Type
Internal Order
ã SAP AG 2002
Joint Venture Material Posting
Goods Receipt
MM Assignments
Material Document
JV Document
ã SAP AG 2002
Default Joint Venture Coding for PM Orders
Functional Project
Location
Joint Venture
Plant
Maintenance Equity Type
Order
Recovery Indicator
JV Object Type
JIB/JIBE Class
JIB/JIBE Subclass A
ã SAP AG 2002
Exercise 1.3: Create Integrated Master Data
ã SAP AG 2002
Unit 1 Summary
ã SAP AG 2002