newbusinessprocessflow financial accounting aesc
DESCRIPTION
kTRANSCRIPT
Confirmation Seal
Mitsubishi Electric Information Systems Corporation
TITLE Financial Accounting Process Flow
KEY WORDS
ORDER No. PROJECT
DATE DRAWN CHECKED APPROVED DOCUMENT No.
2009.12.14MDIS
MotoyoshiMDIS
EnokidaMDISAono
C500-2-0304
(1/N) N= 34
Confirmation Seal
Mitsubishi Electric Information Systems Corporation
Financial Accounting Process Flow
MODEL No.
DOCUMENT No. REV
C500-2-0304
CHANGES
REV
PAGE
ITEM
CONTENTSDRAWN
DATECHECKED
Mitsubishi Electric Information Systems Corporation
DOCUMENT No. C500-2-0304
CHANGES
CHECKED APPROVED
C500-2-0304
Changes
Acknowledgment and Automatic Clearing of Stock in Transit and Funds Still to b
CONTENTS
SECTION TITLE
Cover
Contents
FI01 General Ledger Document Entry
FI02 Vendor invoice entry
FI03 Out of Pocket Payment Settlement Bank Transfer
FI04 Manual Payment
FI05 Automatic Payment Processing (Employee)
FI06 Automatic Payment Processing
FI07 Customer invoice entry
FI08 Receivables Collection Bank Transfer
FI09 Receivables Collection Cash, Check
FI10 Deposit Balance Confirmation
FI11 Accrual Deferral Posting
FI12 Foreign Currency Valuation
FI13
FI14 Change of the Posting Period which can be Posted
FI15 Plan/Actual Control of Financial Statements
FI16 Ledger Display
FI17 Balance Carried Forward
FI18 Sales/Purchase Tax Declaration
FI19 Fixed Asset Acquisition (Acquisition from Materials)
FI20 Fixed Asset Acquisition (Fiscal Only)
FI21 Fixed Asset Acquisition (In-House)
FI22 Fixed Asset Acquisition (Capitalization of Assets Under Construction)
FI23 Fixed Asset Acquisition (Investment Order Settlement)
FI24 Fixed Asset Retirement (Divestiture)
FI25 Fixed Asset Retirement (Disposal)
FI26 Fixed Asset Transfer (In-House)
FI27 Impairment Loss Entry
FI28 Increased Depreciation
FI29 Periodic Depreciation
FI30 Other System I/F
FI31 Reports
Mitsubishi Electric Information Systems Corporation
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Fixed Asset Acquisition (Capitalization of Assets Under Construction)
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C500-2-0304
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-13
Input of expenses not entered as payables and transfer journal entries etc. are input from the general ledger
After document entry, the numbered document is displayed for verification
( S_ALR_87012282 )
A daily report is printed after the completion of daily tasks and the documents posted on that day are verified (including posting of parked documents).
FI01 General Ledger Document Entry
Accounting Process Add-on Remarks
G/L Document Posting ( FB50 )
Document Reconciliation ( FB03 )
Daily Document VerificationGeneral Ledger Item, List for Printing Compact Journal ( S_ALR_87012289 )
Line Item Journal ( S_ALR_87012291 )Balance Display ( FS10N )Account Number Line Item Display ( FBL3N )
Journal voucherentry
Journal voucher
Approval
Document entry
Voucher storage
Journal voucher
Document NO Input
Document NO Input
FB50 - G/L account posting entry
Confirmation
FB03 - document reconciliation
Document verificati
on
S_ALR_87012282 - G/L item, list for printingS_ALR_87012289 - Compact journalS_ALR_87012291 - Line item journalFS10N - Balance displayFBL3N - Account number line item display
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-14
Headquarters / Branch Office / Factories Accounting Remarks
▪ Required items for invoices are entered and verified
▪ The invoice is forwarded to accounting.
▪ The content of the invoice is verified in accounting and the payable amount is entered.
FI02 Vendor invoice entry
Process Add-on
at headquarters, branch offices, and each factory.
Vendor Invoice Entry ( FB60 )
Accounts payable and other payables from the vendor are registered
The accounts payable or other payable is payed usingbank automatic payment (see scenario F12).
Incoming invoice
Invoice
Input of required items
Invoice
The account number and cost center etc. is entered on the incoming invoice and approval received.
The account number and cost center etc. is entered on the incoming invoice and approval received.
Approval
Verification of
invoice content
Entry ofpayable Various expenses / other payables
Voucherstorage Invoice
To Automatic Payment (FI12)
(payment recipient
)
FB60 - Invoice
Invoice
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-15
Remarks
FI03 Out of Pocket Payment Settlement (bank transfer)
Each Department Accounting Process
▪ Out of Pocket Settlement Form is filled in when settling out of pocket money,
・Out of Pocket Settlement Form is filled in when settling out of pocket money, the receipts are attached, and authorization is received from each department.
・The Out of Pocket Settlement Form is forwarded to accounting.
Vendor Invoice Entry ( FB60 )
▪ The employee's out of pocket amount is entered as payable after the settlement form content is verified by accounting and authorized.
▪ The out of pocket money payment is performed by transfer to the bank account of each employee using automatic payment. (Refer to scenario FI05)
receipt
Out of pocket money
settlement form
Creation of settlement
form
Approval
travel expenses payable-employeeexpenses
Verification of
entry document
Voucher storage
receipt
Business travel expensesettlement form
To automatic payment
(employee)
Verification of
settlement form content
Entry ofpayable
receipt
Business travel expensesettlement form
Approval
FB60 - Invoice
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-16
Remarks
Items not applicable to automatic payment are ▪ Cash payment ▪ Transfer of cash in hand ▪ Manual FB processing ▪ Postal transfer ▪ Overseas wire
FI104 Manual Payment
Accounting Process
Vendor Line Item ( FBL1N )
▪ For items among accounts payable and other payables not applicable to automatic payment, manual payment transaction is performed after confirmation of the payment due date and amount.
▪ For payment transactions where accounts payable or other payables is not entered, journal entries are input in the general ledger using G/L account posting. Various expenses / cash, deposit
Payment Posting ( F-53 )
Payment is made and accounts payable and other payables are reconciled.
Stock/purchasing control
Accounts payable entry
Payment posting
Entry of payable
Payment documententry
Approval
Voucher storage
Payment run
Payment document
Payment document
Document NO InputDocument NO Input
Balance confirmati
on Confirm the payment date, amount of payment etc.
Confirm the payment date, amount of payment etc.
FBL1N - payment recipient line item display/change
accounts payable / cashother payables / cash
F-53 - Posting
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-17
Remarks
▪ This process only applies to T (transfer) payment methods.
▪ The amount of payment is summarized per employee.
FI05 Automatic Payment Processing (Employee)
Accounting Process
Automatic Payment Processing ( F110 )
▪ In automatic payment (collective payment), the data to be paid by the designated date is extracted and the payment proposal data is created.
▪ The payment recipient for this process shall be employees only.
Payment List ( S_P99_41000099 )
It is possible to create a DME file and send it to a bank (firm banking).
Payment proposal list
F110 - payment
F110 - payment
S_P99_41000099 - payment listPayment proposallist output
Checkamount paid
Out of pocket payment
settlementParameter update
Payment proposalexecution
Business travel expense
settlement form
F110 - payment
Payment proposalediting
F110 - payment
Payment runexecution
FB transfer processing
DME file
Bank
DME file
Payment proposal
Sent to bank
S_P99_41000099 - payment listPayment clearinglist output
Payment clearing list
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-18
Remarks
▪ This process only applies to T (transfer) payment methods.
▪ Transfer processing The DME file created by executing the payment run is wired to the bank via FB.
FI06 Automatic Payment Processing
Accounting Supplier Process
Automatic Payment Processing ( F110 )
▪ In automatic payment (collective payment), the data to be paid by the designated date is extracted and the payment proposal data is created.
▪ The amount of payment is summarized per payment recipient.▪ The payment proposal data is confirmed and data which requires payment lock is locked.
Payment List ( S_P99_41000099 )
▪ The payment notice and inspection list is viewed at the vendor to refer to the inspection details or communicate a payment request.
▪ The payment notice and inspection list is viewed at the vendor to refer to the inspection details or communicate a payment request.
Automatic Payment Processing ( F110 )
Payment proposal editing is performed such as payment lock, unlock, and change of payment method for payment proposal data including requests from vendors.▪ The payment run and print programs are executed concurrently.▪ The firm banking DME file is created by executing the print program.▪ Successful completion of the payment run is confirmed in the payment log.
Stock/purchasing control
Accounts payable entry
Parameter update
Payment proposalediting
Payment proposal list
Payment relatedrequest /
confirmation
Entry of payable
Payment proposal
Payment proposalexecution Payment
proposal
F110 - payment
F110 - payment
F110 - payment
S_P99_41000099 - payment listPayment proposallist output
Invoice contentcheck
Communication of planned payment amount
FB transfer processing
FBtransfer processin
g
Bank
accounts payable / bank sub accountbank sub account / current account
Payment proposal editing
DMEfile
F110 - payment
F110 - paymentPayment run
execution
S_P99_41000099 - payment listPayment clearinglist output
Payment clearing list
DMEfile
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-19
Remarks
▪ The invoice (copy) is forwarded to accounting.
▪ The content of the invoice (copy) is verified in accountingand the payable amount is entered.
FI07 Customer invoice entry
Headquarters / Branch Office / Factories Accounting Process
▪ Required items for invoices (copies) are entered and verified at headquarters, branch offices, and each factory.
Customer Invoice Entry ( FB70 )
The accounts receivable and other receivables are entered directly on the accounting document without passing through Sales and Distribution.
Invoice delivery
invoice(copy)
Input of required items
invoice(copy)
The profit center etc. is entered on the invoice (copy) and approval is received.
The profit center etc. is entered on the invoice (copy) and approval is received.
Approval
Verification of
invoice content
Entry ofreceivable
sReceivable / revenue account
Voucherstorage invoice
( copy )
(customer)
FB70 - invoice
invoice( copy )
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-20
Remarks
▪ Clearing of accounts receivable▪ Addition of journal entry for transfer charge etc.
▪ When the incoming payment amount > clearing value difference amount transfered to down payment ▪ When the incoming payment amount < clearing value difference processed as partial payment
▪ Clearing result is confirmed.
FI08 Receivables Collection (bank transfer)
External Accounting Branch Office (customer) Process
Document Change ( FB02 )
▪ Maintenance is properly performed for the scheduled incoming payment date to allow for proper incoming payment clearing at branch offices.▪ Clearing is not performed until the balance from the previous month is fixed.G/L Account Posting Entry ( FB50 )
▪ The general ledger is registered in accounting based on the incoming payment notice.Customer Account Analysis ( FD11 )
▪ Using the incoming payment notice sent from accounting, each branch office views and confirms the open items for each customer.Incoming Payment Posting ( F-28 )
The following processing is performed with the incoming payment posting function.
▪ When a difference remains between the incoming payment amount and the clearing value, it is processed in the following manner and entered on the report.
Customer Line Item Display ( FBL5N )
Account Clearing ( F-03 )Clearing of temporary receipt is performed.
Account Number Line Item Display ( FBL3N )
*Note, while this scenario processes incoming payments as "temporary receipt", it is instead common to use the method of clearing the receivable as "current/account receivable (individual's name)" directly using Tr-cd: F-28.
Invoice
Inspection item
FB
Receipt of incoming transfer
information
Approval
Document storage
The posting date shall be the same as the accounting department incoming payment journal entry posting date. The customer name is entered in the item text.
The posting date shall be the same as the accounting department incoming payment journal entry posting date. The customer name is entered in the item text.
Deposit, miscellaneous revenue and loss, report
The customer name is entered in the item text.
The customer name is entered in the item text.
FB02 - document change
FB50 - G/L account document input
deposit / temporary receipt
temporary receipt / accounts receivable
When there is a difference
Creation ofincoming payment statement
FBL3N - Line Item Display/Change
Deposit account update
Incoming payment notice
Accounts receivable balance
confirmation
Clearing ofaccounts receivable
FD11 - analysis
F-28 - Incoming Payment Posting
Temporary receipt clearing confirmati
on
Scheduled incoming payment date
maintenance
Incoming payment notice
Incoming payment statement
Accounts receivable clearing confirmati
on
FBL5N - Customer Line Item
Manual creation per each inspection
Temporary receipt clearing procedure
F-03 - Account Clearing
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-21
Remarks
FI09 Receivables Collection (cash, check)
(customer) Branch Office Accounting Process
Document Change ( FB02 )
▪ Maintenance is properly performed for the scheduled incoming payment date to allow for proper incoming payment clearing at branch offices.▪ Clearing is not performed until the balance from the previous month is fixed.
Customer Account Analysis ( FD11 )
Incoming Payment Posting ( F-28 )
▪ The collection of sales receivables is performed for each customer at each branch office.
▪ The collected cash, check, receipt (copy), and incoming payment statement is forwarded to accounting.
▪ Receipt inspection is performed in accounting based on the collected cash, check, receipt (copy), and incoming payment statement. At the same time, confirmation of input data is performed.▪ At accounting, the money is deposited in the bank account immediately following cash
Invoice
Inspection information
etc.
Collection
FB02 - Change
F-28 - Incoming Payment
Cash / accounts receivable
Clearing of
accounts receivab
le
Scheduled incoming payment date
maintenance
Approval
Incoming payment statement
Receipt inspection
Voucherstorage
Accounts receivab
le balance confirmation
FD11 - analysis
Cash / check
Cash / check
receipt
Receipt (copy)
Receipt (copy)
Incoming payment statement
Document NO InputDocument NO Input
Receipt (copy)
Manual creation per each inspection
Creation ofincoming
payment item form
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-22
Remarks
( S_ALR_87012282 )
FI10 Deposit Balance Confirmation
Bank Accounting Process
Balance Display ( FS10N )
▪ The deposit statement received from the bank is compared with the balance of the account number.
General Ledger Account Item Display
▪ When there is a balance mismatch, the cause of the mismatch is investigated.
Account Document Input ( FB50 )
▪ When the cause is identified, the document is filled out and the relevant account number is updated.
Depositstatement
Balance confirmati
onThe account number to confirm is set and confirmed on the screen.
The account number to confirm is set and confirmed on the screen.
FS10N - Balance Display
Mismatch with balance at hand
Yes
General ledger item
S_ALR_87012282 - General Ledger Item, List for Printing
review
FB50 - G/L Account Document Input
Document entry
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-23
Remarks
FI11 Accrual Deferral Posting
Accounting Process
Accrual / Deferral Document Entry ( FBS1 )
▪ Next period expenses that cannot be considered expenses for this period in period-end closing from among expenses already payed will be transfered to prepaid expenses.
Accrual / Deferral Document Reversal ( F.81 )
▪ Reversal posting will be made to the original expense account on the first day of the next period.
Document entry
FBS1 - Accrual / Deferral Document Entry
Reversalentry
F.81 - Accrual / Deferral Document Reversal
Journal voucherentry
Journal voucher
Approval
Voucher storage
Journal voucher
Document NO Input
Document NO Input
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-24
Remarks
FI12 Foreign Currency Valuation
Accounting Process
▪ Valuation is performed for foreign currency deposits and foreign currency receivables and payables.Entry: Exchange Rate ( S_BCE_68000174 )
▪ Confirmation of the exchange rate for valuation is performed.
Foreign Currency Valuation ( FAGL_FC_VAL )
▪ Open items posted in foreign currency during period-end closing will be converted to Yen and valuated.▪ Reversal posting will be made to the original foreign currency on the first day of the next period.
Exchange rate
confirmation
S_BCE_68000174 - Entry: Exchange Rate
Post
FAGL_FC_VAL - Foreign Currency Valuation
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-25
Remarks
"Credit balance" : received materials still to be invoiced "Debit balance" : invoice for open materials
FI13 Acknowledgment and Automatic Clearing of Stock in Transit and Funds Still to be Invoiced
Accounting Process
Automatic Clearing Without Using Currency ( F.13 )
▪ Automatic clearing is performed on GR/IR clearing accounts entered into both debit and credit in period-end closing.
Clearing conditions include "amount" and "purchasing document number".GR/IR Clearing Account Adjustment ( F.19 )
▪ GR/IR clearing account balance is transferred to another account.
Transfer to accounts payable adjustment account
▪ Adjustment account reversal journal entry is posted on the first day of the next period.
Transfer to materials adjustment account
Batch Input Monitor ( SM35 )
▪ Post is performed after verifying the adjustment result through a test run.
Confirmation of
adjustment amount
F.19 - GR/IR clearing account
Post
SM35 - Batch Input Monitor
GR/IR clearing account automatic clearing
F.13 - Automatic Clearing Without Using Currency
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-26
Remarks
▪ Current month is closed after month-end closing. Accounting documents dated on the current month cannot be posted after closing.
FI14 Change of the Posting Period which can be Posted
Accounting Process
Posting Period Open/Close ( S_ALR_87003642 )
▪ Posting periods 1-12 represent the months of the fiscal year. If the fiscal year is April through March then the posting period for April would be 1.Further, it is also possible to control opening and closing separately for each account type.
Change of the
Posting Period
which can be Posted
S_ALR_87003642 - Posting Period Open/Close
FI15 Plan/Actual Control of Financial Statements
Accounting
Financial statement version creation.
OB58 - Editing: Financial Statement Version
Balance sheet, income
statement
S_ALR_87012284 - Financial Statements
Financial Accounting
Report Pack
YR02A1 - Balance SheetYR03A1 - Income Statement
Drill down Report
ZMELBSPL02 - Financial Statements: Plan/Actual Comparison
FI15 Plan/Actual Control of Financial Statements
Accounting
Editing: Financial Statement Version ( OB58 )
The balance sheet and income statement formats are registered as financial statement versions.
Financial Statements ( S_ALR_87012284 )
It is possible to compare the actual performance for a specified period for the balance sheet and income statement in the report generation for the financial statement versions registered above.Financial Accounting Report Pack(A) Balance Sheet
It is possible to see the actual comparison with the same period for the previous fiscal year grouped by profit center group or profit center.(B) Income Statement
It is possible to see the actual comparison with the same period for the previous fiscal year grouped by profit center group or profit center.Drill down Report ( ZMELBSPL02 )(A) Financial Statements: Target/Actual ComparisonIt is possible to see the actual comparison for a forecast for the whole company or grouped by segment or profit center.
OB58 - Editing: Financial Statement Version
S_ALR_87012284 - Financial Statements
YR02A1 - Balance SheetYR03A1 - Income Statement
ZMELBSPL02 - Financial Statements: Plan/Actual Comparison
RemarksProcess
Editing: Financial Statement Version ( OB58 )
The balance sheet and income statement formats are registered as financial statement versions.
Financial Statements ( S_ALR_87012284 )
It is possible to compare the actual performance for a specified period for the balance sheet and income statement in the report generation for the financial statement versions registered above.Financial Accounting Report Pack
It is possible to see the actual comparison with the same period for the previous fiscal year grouped by profit center group or profit center.(B) Income Statement
It is possible to see the actual comparison with the same period for the previous fiscal year grouped by profit center group or profit center.Drill down Report ( ZMELBSPL02 )(A) Financial Statements: Target/Actual ComparisonIt is possible to see the actual comparison for a forecast for the whole company or grouped by segment or profit center.
FI16 Ledger Display
Accounting
General ledger
S_ALR_87100205 - General Ledger from a Document File
Accounts receivable
ledger
S_ALR_87012197 - Customer Line Item Display
Accounts payable ledger
S_ALR_87012103 - Vendor Line Item Display
List of Stock Values
MB5L - List of Stock Values
General ledger
Accounts receivable
ledger
Accounts payable ledger
List of stock values
▪ The various ledgers are viewed.
( S_ALR_87100205 )
Accounting
General Ledger from a Document File
The previous month's balance, the transaction items for the current month, and the balance for the end of the current month are displayed for each account.In the transaction items for the current month, the account number for the item with the greatest debit credit offset value in the accounting document can be viewed in the offsetting item.Customer Line Item Display ( S_ALR_87012197 )
The customer's open items at the end of the previous month ( previous month balance) are displayed.Vendor Line Item Display ( S_ALR_87012103 )
The vendor's open items at the end of the previous month ( previous month balance) are displayed.
List of Stock Values ( MB5L )Previous month balance and breakdown per item is displayed for each BS inventory item.
S_ALR_87100205 - General Ledger from a Document File
S_ALR_87012197 - Customer Line Item Display
S_ALR_87012103 - Vendor Line Item Display
MB5L - List of Stock Values
Remarks
▪ The various ledgers are viewed.
( S_ALR_87100205 )
Process
General Ledger from a Document File
The previous month's balance, the transaction items for the current month, and the balance for the end of the current month are displayed for each account.In the transaction items for the current month, the account number for the item with the greatest debit credit offset value in the accounting document can be viewed in the offsetting item.Customer Line Item Display ( S_ALR_87012197 )
The customer's open items at the end of the previous month ( previous month balance) are
Vendor Line Item Display ( S_ALR_87012103 )
The vendor's open items at the end of the previous month ( previous month balance) are
List of Stock Values ( MB5L )Previous month balance and breakdown per item is displayed for each BS inventory item.
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-35
Remarks
( FAGL_PLAN_VT )
FI17 Balance Carried Forward
Accounting Process
Balance Carried Forward ( F.07 )
Balance Carried Forward ( FAGLGVTR )
▪ in period-end closing, the balances of the auxiliary book (receivables, payables) and primary book (general ledger) is carried forward.▪ When a document is entered on the originating year for carry forward after carry forward for the general ledger is performed, the carry forward amount is adjusted automatically.
It is possible to perform carry forward as often as necessary.Balance Carry Forward: Planning Data
Auxiliary book
balance carried forward
F.07 - Balance Carried Forward
General ledgerbalance carried forward
FAGLGVTR - Balance Carried Forward
Carry forward of
plan values
FAGL_PLAN_VT - Balance Carry Forward: Planning Data
Not included in the scenario
<Cautionary Notes> 1) When a prior year receivables/encumbrance item needs to be added before GL account balance carry forward after vendor/customer balance carry forward -> "vendor/customer balance carry forward" is performed again.
2) When a prior year account item needs to be added after vendor/customer balance carry forward and GL account balance carry forward -> as GL account balance carry forward has already been carried out, the additionally entered item is automatically reflected in the "GL/vendor/customer" balances
3) Even if only GL account balance carry forward is executed, the vendor/customer sub ledger accounts are not carried forward. -> "Vendor/customer balance carry forward", "GL account balance carry forward" procedures are used to execute carry forward processing.
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-36
FI18 Sales/Purchase Tax Declaration
Remarks
( S_ALR_87012357 )
on sales/purchases ( S_ALR_87012359 )
Accounting Tax authority Process
Sales/purchase tax declaration is performed by filling in the declaration form while referring to the advanced return for tax on sales/purchases or the list of additions thereof.Advance return for tax on sales/purchases
The taxable account, base amount, and tax amount for each tax on sales/purchases code is displayed as a list.*1 When there is an item subject to tax with the same tax on sales/purchases code in a document, the item with the greatest value is displayed as subject to tax.
List of additions to the advance return for tax
The base amount and tax amount for each tax on sales/purchases code and base amount is displayed as a list.
*1 When there is an item subject to tax with the same tax on sales/purchases code in a document, the base amount for each item can be viewed.
Tax Payable Posting ( FB41 )
Output tax and input tax are transferred to sales/purchases tax payable and receivables.
General Posting Entry ( FB50 )
Advance return for tax on
sales/purchases
S_ALR_87012357 -Advance return for tax on sales/purchases
List of additions to the advance
return for tax on
sales/purchases
S_ALR_87012359 - List of additions to the advance return for tax on sales/purchases
[Sales/purchase tax return creation]
Sales/purchase tax return
Create the tax return
Sales/purchase tax return
Submitted to the tax office
【 Sales/purchases tax payable 】
Posting of tax
payable
FB41 - Tax Payable
(output tax)/ ( input tax ) / ( sales/purchases tax payable ) or( Input tax ) / ( input tax )( receivables ) /
Sales/purchase
tax receipts/return
Sales/purchase
tax payment/refund
In the case of "return"
In the case of "refund"
Payment/return document entry
FB50 - G/L account posting entry( sales/purchases tax payable )/ ( deposit ) or( deposit ) / ( receivable )
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-37
FI19 Fixed Asset Acquisition (Acquisition From Materials)
Remarks
▪ Purchase order is processed using valuated goods receipt.
( S_ALR_87012936 )
Department in Charge Accounting Purchasing Department Process
▪ Acquisition of fixed assets is performed using the MM (stock/purchasing control) function.
▪ After approval of request for asset acquisition, each department creates a purchase requisition form and refers it to accounting.
Asset Registration ( AS01 )After confirming the content of the request form, accounting registers it in the asset master.requisition form is directed to the Purchasing Department.
Create Purchase Requisition ( ME51N )
The asset master number registered in accounting is entered when the purchase requisition is created.
Create Purchase Order ( ME21N )
Valuated goods receipt: asset acquisition is registered at the time of goods receipt.Non-valuated goods receipt: asset acquisition is registered at the time of invoice verification.
Goods Receipt/Issue ( MIGO )▪ After goods receipt, the purchase requisition form is forwarded to accounting.
Invoice Verification ( MIRO )▪ The reconciliation account registered in the vendor master is used for the payables account.
Asset Explorer ( AW01N )The acquired asset is confirmed in accounting.
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Asset master
registration
AS01 - Assets
Purchase order
ME21N - CreatePurchase Order
Goods receipt
MIGO - GoodsReceipt/Issue
Invoice Verificati
on
MIRO - Invoice Verification
Acquired content
confirmation
AW01N - Asset Explorer
Purchase requisition form
Creation ofpurchase
requisition form
Master NO Entry
Master NO Entry
Purchase requisition form
Request form
Asset acquisitionapproval
Verification of
request content
Purchase requisition form
Notice ofgoods receipt
Purchase requisition form
Document NO InputDocument NO Input
Types of Assets tangible fixed assets buildings, structures etc. Buildings use straight-line depreciation (acquired after April 1, 1998) Others use the declining-balance method or straight-line depreciation Property and assets under construction have no depreciation Intangible assets Concessions, patents etc. Equal depreciation Scrap value is 0 Deferred assets Organization costs, start of business costs etc. 5 year equal depreciation etc. Scrap value is 0 Low-value assets Less than 20,000 yen 3 year equal depreciation Scrap value is 0The depreciation key is chosen according to the type of asset etc.
For assets under construction construction in progress / GR/IR balance ( EX inc. tax \1050 tax CD V0 )For fixed assets fixed asset / GR/IR balance ( EX tax excluded \1000 tax CD V0 )
For fixed assets GR/IR balance / vendor input tax ( EX tax CD V1 )
For asset under construction GR/IR Balances / Vendor (accounts payable) ( EX inc. tax \1050 tax CD V0 )
*Input tax entered at time of asset transfer
Create Purchase Requisitio
n
ME51N - Create Purchase Requisition
Depreciation
forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Depreciation forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-38
Remarks
▪ Transaction is confirmed.
( S_ALR_87012936 )
FI20 Fixed Asset Acquisition (Fiscal Only)
Department in Charge Accounting Purchasing Department Process
without using the MM (stock/purchasing control) function.
▪ After request approval for asset acquisition, each department creates a purchase requisition form and refers it to accounting.
Asset Registration ( AS01 )
After confirming the content of the request form, accounting registers it in the asset requisition form is forwarded to the Purchasing Department.
▪ Purchase processing is performed after confirming the content of the request form in the purchasing department.
results entered on it is directed to accounting.
Vendor Acquisition ( F-90 )performed in accounting based on the purchase requisition form.
▪ It is possible to specify payables accounts other than the reconciliation accounts registered in the vendor master.
Asset Explorer ( AW01N )
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Asset master
registration
AS01 - Assets
Asset acquisitio
nregistrati
on
F-90 - Vendor Acquisition
Purchase requisition form
Creation ofpurchase
requisition form
Master NO Entry
Master NO Entry
Purchase requisition form
Request form
Asset acquisitionapproval
Verification of
request content
Purchase requisition form
Notice ofpurchase result
Purchase processing.
Acquired content
confirmation
AW01N - Asset Explorer
Purchase requisition form
Purchase result entryPurchase result entry
Types of Assets tangible fixed assets buildings, structures etc. Buildings use straight-line depreciation (acquired after April 1, 1998) Others use the declining-balance method or straight-line depreciation Property and assets under construction have no depreciation Intangible assets Concessions, patents etc. Equal depreciation Scrap value is 0 Deferred assets Organization costs, start of business costs etc. 5 year equal depreciation etc. Scrap value is 0 Low-value assets Less than 20,000 yen 3 year equal depreciation Scrap value is 0The depreciation key is chosen according to the type of asset etc.
For fixed asset acquisition fixed asset / payable (vendor) input tax
For leased assets leased asset / lease payable fixed (leasing company) input taxFor entry of asset under construction asset under construction / payable (vendor)
Depreciation forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-39
Remarks
When there is no CO order in the internal activity system,the original value or maintenance cost is manually postedto the asset.
( S_ALR_87012936 )
FI21 Fixed Asset Acquisition ( In-House Products )
Department in Charge Accounting Process
▪ Capitalization of a product or service made entirely or partially in-house is performed.
▪ After approval of the request for acquisition of an in-house product, the in-house product request form is created in each department and forwarded to accounting.
Asset Registration ( AS01 )form, accounting registers it in the asset master.
Acquisition from In-House Production ( ABZE )▪ Acquisition from in-house production (manual direct capitalization)
The offset default value for the asset acquisition can be changed to the desired ▪ Depending on the special transaction type, acquisition from internal activity can be distinguished from other types of acquisition.
Asset Explorer ( AW01N )
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Asset master
registration
AS01 - Assets
In-house product
acquisition request
form
Creation of in-house product
acquisition request form
Master NO Entry
Master NO Entry
In-house product
acquisition request
form
Request form
In-house product
acquisition approval
Verification of
request content
In-house product
acquisition request
form
In-house product
acquisition
content confirmati
on
AW01N - Asset Explorer
In-house product
acquisition
registration
ABZE - Acquisition from in-house production
For fixed asset acquisition fixed asset / payable (vendor) input tax
For leased assets leased asset / lease payable fixed (leasing company) input tax
For entry of asset under construction asset under construction / payable (vendor)
Depreciation
forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Depreciation forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-40
Remarks
( ABNA )
▪ Transfer rule creation 1) Selection of the asset under construction to be capitalized 2) Specification of the relevant complete asset (specified value) 3) Specification of the capitalization percentage rate▪ Settlement is also possible in transfer rule creation
Settlement of Asset Under Construction ( AIBU )
( S_ALR_87012936 )
FI22 Fixed Asset Acquisition (Capitalization of Assets Under Construction)
Department in Charge Accounting Process
construction to the asset master that will be the complete asset.
▪ After request approval for capitalization, each department creates a capitalization request form and forwards it to accounting.
Asset Registration ( AS01 )
After confirming the content of the request form, accounting registers it in the asset
Transactions with Automatic Elimination Entries
▪ Acquisition posting is performed for the asset under construction registered above.Asset Registration ( AS01 )
▪ The complete asset to which the asset under construction will be transfered is registered ahead of time in preparation for asset acquisition.Transfer of Asset Under Construction ( AIAB )
▪ Capitalization settlement is performed for the asset under construction created above.Asset Explorer ( AW01N )
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Asset master
registration
AS01 - Assets
Capitalization
settlement
AIBU - Settlement
Capitalization
request form
Creation ofcapitalization request
form
Master NO Entry
Master NO Entry
Capitalizationrequest form
Request form
Capitalization
approval
Verification of
request content
Capitalizationrequest form
Capitalization
content confirmatio
n
AW01N - Asset Explorer
Capitalizationrule
registration
AIAB - Transfer Rule
Asset acquisitio
nregistrati
on
Capitalization
destinationmaster
registration
AS01 - Assets
ABNA - Transactions with Automatic Elimination Entries
Asset under construction / (payable)
Fixed asset / asset under construction
Depreciation
forecast
Depreciation
forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
FI23 Fixed Asset Acquisition (Investment Order Settlement)
Department in Charge Accounting
Asset master
registration
Purchase requisition form
Creation ofpurchase
requisition form
Master NO Entry
Master NO Entry
Request form
Asset acquisitionapproval
Verification of
request content
Purchase requisition form
Investment order master
registration
KO01 - Order Master Registration
Registration of
expenses etc.
FB60 - Registration of Expenses etc.
Asset under construction
KO02 - Internal Order Change
KO88,KO8G - Settlement
settlement of asset under construction / vendor (payable)( 999930 )
asset under construction / settlement of assets under construction( 227000 ) ( 999930 )
Capitalization
settlement
KO88,KO8G - Settlement
Capitalization
content confirmatio
n
AW01N - Asset Explorer
Settlement rule
registration
Capitalization
destinationmaster
registration
KO02 - Internal Order Change
Die / asset under construction( 216110 ) ( 227000 )
Depreciation
forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Performed automatically in (asset under construction).
▪ Purchase order is processed using valuated goods receipt.
FI23 Fixed Asset Acquisition (Investment Order Settlement)
Accounting Purchasing Department
▪ Using the investment order, the die production cost is entered in the order, monthly entry made to the asset under construction, and ▪ Example of 100% capitalization from asset under construction to a die.
▪ After request approval for asset acquisition, each department creates a purchase requisition form and refers it to accounting.
Order Master Registration ( KO01 )
The master is registered for orders in which expenses that may be capitalized in the future At the time of investment order registration, the asset under construction master (asset master) associated with this order is asset class 1800.
Create Purchase Requisition ( ME51N )
The asset master no. is entered during purchase requisition creation.Registration of Expenses etc. ( FB60 )Expenses etc. entered into the asset under construction are posted to the above order.The account number for expense entry is "settlement of assets under construction".Create Purchase Order ( ME21N )
Valuated goods receipt: asset acquisition is registered at the time of goods receipt.Non-valuated goods receipt: asset acquisition is registered at the time of invoice verification.
Goods Receipt/Issue ( MIGO )▪ After goods receipt, the purchase requisition form is directed to accounting.
Settlement ( KO88, KO8G )
The order is settled and a transfer posting is made from settlement of assets under construction to assets under construction.
Invoice Verification ( MIRO )▪ The reconciliation account registered in the vendor master is used for the payables account.
Internal Order Change ( KO02 )1) The status of the order master is changed from
Asset master
registration
Purchase order
ME21N - Create Purchase Order
Goods receipt
MIGO - Goods Receipt/Issue
Invoice Verificati
on
MIRO - Invoice Verification
Master NO Entry
Master NO Entry
Purchase requisition form
Purchase requisition form
Notice ofgoods receipt
Purchase requisition form
Document NO InputDocument NO Input
For assets under construction construction in progress / GR/IR balance ( EX inc. tax \1050 tax CD V0 )For fixed assets fixed asset / GR/IR balance ( EX tax excluded \1000 tax CD V1 )
KO01 - Order Master Registration
Investment order master
registration
FB60 - Registration of Expenses etc.
KO02 - Internal Order Change
KO88,KO8G - Settlement
settlement of asset under construction / vendor (payable)( 999930 )
asset under construction / settlement of assets under construction( 227000 ) ( 999930 )
Create Purchase
Requisition
ME51N - Create Purchase Requisition
"release" to "technical completion".
( S_ALR_87012936 )
2) The complete asset to which the asset under construction will be transfered is registered ahead of time in preparation for asset acquisition.3) Specification of the relevant complete asset (specified value) in the settlement rule4) Specification of either the percent, equivalence number, or amount to be capitalized
Settlement ( KO88,KO8G )▪ Capitalization settlement is performed for the internal order created above.Confirmation is made with a test run before actual settlementAsset Explorer ( AW01N )capital acquisition content is viewed for each depreciation area.
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Invoice Verificati
on
For fixed assets GR/IR balance / vendor input tax ( EX tax CD V1 )
For asset under construction GR/IR Balances / Vendor (accounts payable) ( EX inc. tax \1050 tax CD V0 )
*Input tax entered at time of asset transfer
KO88,KO8G - Settlement
AW01N - Asset Explorer
Settlement rule
registration
KO02 - Internal Order Change
Die / asset under construction( 216110 ) ( 227000 )
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation
Remarks
Performed automatically in (asset under construction).
▪ Purchase order is processed using valuated goods receipt.
Process
Using the investment order, the die production cost is entered in the order, monthly entry made to the asset under construction, and Example of 100% capitalization from asset under
construction to a die.
After request approval for asset acquisition, each department creates a purchase requisition form and refers it to accounting.
Order Master Registration ( KO01 )
The master is registered for orders in which expenses that may be capitalized in the future At the time of investment order registration, the asset under construction master (asset master) associated with this order is asset class 1800.
Create Purchase Requisition ( ME51N )
The asset master no. is entered during purchase requisition creation.Registration of Expenses etc. ( FB60 )Expenses etc. entered into the asset under construction are posted to the above order.The account number for expense entry is "settlement of assets under construction".Create Purchase Order ( ME21N )
Valuated goods receipt: asset acquisition is registered at the time of goods receipt.Non-valuated goods receipt: asset acquisition is registered at the time of invoice verification.
Goods Receipt/Issue ( MIGO )After goods receipt, the purchase requisition
form is directed to accounting.
Settlement ( KO88, KO8G )
The order is settled and a transfer posting is made from settlement of assets under construction to assets under construction.
Invoice Verification ( MIRO )The reconciliation account registered in the
vendor master is used for the payables account.
Internal Order Change ( KO02 )1) The status of the order master is changed from
"release" to "technical completion".
2) The complete asset to which the asset under construction will be transfered is registered ahead of time in preparation for asset acquisition.3) Specification of the relevant complete asset (specified value) in the settlement rule4) Specification of either the percent, equivalence number, or amount to be capitalized
Settlement ( KO88,KO8G )Capitalization settlement is performed for the
internal order created above.Confirmation is made with a test run before actual settlementAsset Explorer ( AW01N )capital acquisition content is viewed for each depreciation area.
Depreciation of Asset to be Capitalized
Current FY Depreciation ( S_ALR_87012026 )
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-49
Remarks
▪ The divestiture of fixed assets is performed▪ Either full divestiture or partial divestiture is performed
▪ Partial divestiture is possible by entering the following: Acquisition value or percentage rate to be divested Quantity to be divested
▪ The asset to be divested is fully (100%) divested
▪ The asset to be divested is partially (ex. 40%) divested
FI24 Fixed Asset Retirement (Divestiture)
Department in Charge Accounting Process
▪ Either divestiture to a customer or divestiture without a customer is performed
▪ After request approval for asset sale, each department creates a divestiture request form and forwards it to the department in charge of
▪ After the department in charge of the divestiture confirms the content of the request form, divestiture accounting is performed.divestiture results are entered is forwarded to accounting.
▪ Accounting determines whether the divestiture recipient is registered as a customer master and performs asset sale processing.
Customer Divestiture ( F-92 )▪ The asset to be divested is fully (100%) divested to the customer.Customer Divestiture 2 ( F-92 )▪ The asset to be divested is partially (ex. 40%) divested to the customer.Divestiture Without Customer 1 ( ABAON )
Divestiture Without Customer 2 ( ABAON )
Divestiture Content Confirmation ( AW01N )The ledger amount and depreciation calculation etc. for theasset sale content is verified for each depreciation area.
Asset Retirement Report ( S_ALR_87012052 )Fixed assets that were divested or disposed of are displayed as a list.
Asset divestitur
eregistrati
on
Divestiture
request form
Creation ofdivestiture request form
Request form
Asset divestitureapproval
Divestiture accounting
Divestiture contentconfirmati
on
AW01N - Asset Explorer
Entry of divestiture
result
Entry of divestiture
result
Divestiture
request form
Asset divestitur
eregistrati
on
Verification of
request content
Divestiture
request form
Full orpartial divestitu
re
Full
Partial
F-92 - Customer Divestiture
Divestiture to a
customer
Yes
Asset divestitur
eregistrati
on
Asset divestitur
eregistrati
on
Full orpartial divestitu
re
Full
Partial
ABAON - Asset Sale (no customer)
No
Divestiture to customers is not covered
Clearing sub account / fixed asset
Asset retirement
S_ALR_87012052 - Asset Retirement
Asset retirement
S_ALR_87012052 - Asset Retirement
Asset retirement
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-50
Remarks
▪ The fixed asset is disposed of▪ Full disposal and partial disposal are possible.
▪ Partial disposal is possible by entering the following: Acquisition value or percentage rate to be disposed of Quantity to be disposed of
FI24 Fixed Asset Retirement (Disposal)
Department in Charge Accounting Process
▪ After approval of the request for asset disposal, each department creates a disposal request form and forwards it to the department in charge of disposal.
▪ The department in charge of disposal performs scrapping based on the disposal request form.The disposal request form in which the disposal results are entered is forwarded to accounting.
After confirming the content of the request form, accounting registers the asset disposal.
Asset Retirement through Disposal ( ABAVN )Disposal of the complete asset
Asset Retirement through Disposal ( ABAVN )Partial disposal (ex. 40%) of the asset
Asset Explorer ( AW01N )The forecast amount and ledger amount for the asset disposal content is viewed and confirmed.
Asset Retirement Report ( S_ALR_87012052 )Fixed assets that were divested or disposed of are displayed as a list.
Asset disposalregistrati
on
ABAVN - Disposal
Disposal request form
Creation ofdisposal
request form
Request form
Asset disposalapproval
Scrapping
Disposal content
confirmation
AW01N - Asset Explorer
Disposal result entry
Disposal result entry
Disposal request form
Verification of
request content
Disposal request form
Full orpartial disposal
Full
Partial
Asset disposalregistrati
on
Divestiture to customers is not covered
S_ALR_87012052 - Asset Retirement
Asset retirement
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-51
Remarks
▪ Reasons for transfer within company code
2) When the asset location has changed and the organizationalassignment needs to be changed (asset class change)3) When a portion of the original asset is split to transfer a new asset (asset splitting).
▪ The change request form is forwarded to accounting.
( ABUMN )
▪ Asset splitting is possible by entering the following: Acquisition value or percentage rate to be split Quantity to be split
FI26 Asset Transfer (In-House)
Each Department Accounting Process
1) When the master data is registered in an incorrect asset class (asset class change)
▪ A change request form is created in each department and approval is obtained.
After confirming the content of the request form, accounting registers the asset master which is subordinate to the asset class to be changed.
Asset master registration ( AS01 )registered ahead of time in preparation for asset transfer.It is also possible to omit this process and register the transfer destination as a new entry using "transfer registration".Transfer Registration (Asset Class Change)
▪ A new asset is specified and transfered from the original asset.Example: transfer from asset class 1601 (instruments and equipment / production expenses) to 1600 (instruments and equipment / general)Transfer Registration (Asset Splitting) (ABUMN)
Asset Explorer ( AW01N )The forecast amount and ledger amount for the asset transfer content is viewed and confirmed for each depreciation area.
Asset Transfer Report ( S_ALR_87012054 )Fixed assets that were transferred are displayed as a list.
Asset master
registration
transfer destinatio
n
AS01 - Assets
Creation ofchange
request form
Transfer registrati
on
ABUMN - Transfer Within Company Code
Verification of
request content
Change request form
Approval
Change request form
Transfer content
confirmation
AW01N - Asset Explorer
Change orsplit
Item change
Transfer registrati
on
Asset splitting
S_ALR_87012054 - Asset Retirement
Asset transfer
FI27 Impairment Loss Entry
Department in Charge Accounting
Asset master change
AS02 - Asset Change
Impairment posting
ABAW - Balance Sheet Reevaluation
Impairment entry
confirmation
AW01N - Asset Explorer
▪ The entire carrying value or a portion thereof
Accounting
Asset Change ( AS02 )▪ The impairment information for the asset for which impairment is to be entered is specified.
Balance Sheet Reevaluation ( ABAW )Impairment entry is made for the entire book value or a portion thereof.
Asset Explorer ( AW01N )the asset impairment content is viewed and confirmed.
AS02 - Asset Change
ABAW - Balance Sheet Reevaluation
AW01N - Asset Explorer
Remarks
The impairment value is prorated from the carrying value of▪ The entire carrying value or a portion thereof the asset to which impairment applies and the amount is
proportioned to each asset.
ProcessCondition: the impairment amount is allocated per asset.
Asset Change ( AS02 )The impairment information for the asset for
which impairment is to be entered is specified.
Balance Sheet Reevaluation ( ABAW )Impairment entry is made for the entire book value or a portion thereof.
Asset Explorer ( AW01N )the asset impairment content is viewed and
The impairment value is prorated from the carrying value ofthe asset to which impairment applies and the amount is
Condition: the impairment amount is allocated per asset.
FI28 Increased Depreciation
Accounting
Asset master change
AS02 - Asset Change
Depreciation execution
AFAB - Depreciation Posting Run
Asset master change
Scenario FI29 Periodic Depreciation
AS02 - Asset Change
(In Japan, the amount of 100% is used universally)
Accounting
The depreciation percentage rate of increased depreciation is set on the asset master and increased depreciation is performed.
Asset Change ( AS02 )▪ Set the depreciation percentage rate of increased depreciation on the asset master▪ set the percentage rate of increased depreciation to be used as ordinary depreciation on the asset master.
▪ The setting value is released when increased depreciation is completed.Asset Change ( AS02 )▪ Set the start date of completion of increased depreciation in the asset master and delete the depreciation percentage rate that was set.
▪ Set the start date of completion of increased depreciation in the asset master and delete the percent setting of ordinary depreciation to which increased depreciation
AS02 - Asset Change
AFAB - Depreciation Posting Run
Scenario FI29 Periodic Depreciation
AS02 - Asset Change
Remarks
(In Japan, the amount of 100% is used universally)
Process
The depreciation percentage rate of increased depreciation is set on the asset master and increased depreciation is performed.
Asset Change ( AS02 )Set the depreciation percentage rate of
increased depreciation on the asset masterset the percentage rate of increased depreciation to be used as ordinary depreciation on the asset master.
The setting value is released when increased depreciation is completed.Asset Change ( AS02 )Set the start date of completion of increased depreciation in the asset master and delete the depreciation percentage rate that
Set the start date of completion of increased depreciation in the asset master and delete the percent setting of ordinary depreciation to which increased depreciation
Financial Accounting (FI) Business Process Flow
©MDIS 3.3.6-60
Remarks
▪ Post depreciation is executed and the depreciation cost is entered.
▪ In order to post depreciation to the general ledger, the batch input session created in periodic depreciation processing is executed.
▪ Regarding the depreciation area 01: Book depreciation (excess depreciation) Depreciation areas for the balance sheet for commercial law Post online to the general ledger 15: Tax balance sheet (tax law depreciation) Depreciation areas for the balance sheet for tax law Posting of the value to the general ledger is not performed 16: Adjustment of excess depreciation with tax law depreciation Depreciation areas for taxed depreciation Posting of the value to the general ledger is not performed
▪ Definition of taxed depreciation
Subject to corporate income tax etc.▪ Confirmation of taxed depreciation From the depreciation amount entered each month, Excess depreciation - taxed depreciation
FI29 Periodic Depreciation
Accounting Process Add-on
Depreciation Posting Run ( AFAB )▪ The fiscal period is set and the depreciation cost (post depreciation) is entered.
Depreciation cost should be entered in excess of the legal limit According to tax law, the amount in excess of the legal limit
is displayed in "16: Adjustment of excess depreciation with tax The depreciation area in each ledger is set to 16 and the report
Depreciation
execution
AFAB - Depreciation Posting Run
Post depreciati
on log display
Asset balance By asset number (S_ALR_87011963) By asset class (S_ALR_87011964) By cost center (S_ALR_87011965) By plant (S_ALR_87011967)Asset history (S_ALR_87011990)Depreciation (ordinary depreciation) (S_ALR_87012006)
Taxed depreciati
onconfirmati
on
AFBP - Post Depreciation Log Generation
Depreciation content confirmati
on
Asset balanceasset historydepreciation (ordinary depreciation)
■Tangible fixed assets Assets acquired before April 31, 2007 Old declining balance method -> scrap value 5%, 5 year equal depreciation, reminder price 1 yen Old straight-line depreciation -> scrap value 5%, 5 year equal depreciation, reminder price 1 yen
Assets acquired after H19.4.1April 1, 2007 New declining balance method -> scrap value 0, switch to straight line depreciation using revised depreciation percentage rate, reminder price 1 yen New straight-line depreciation -> scrap value 0, reminder price 1yen (* same as intangible)
■Intangible fixed assets Old straight-line depreciation -> scrap value 0%New straight-line depreciation -> Assets acquired after April 1, 2007 new straight-line depreciation -> scrap value 0 is used
■Leased assets Lease straight-line depreciation -> scrap value 0% using lease period as actual working life
* The depreciation key set in the depreciation area for depreciating asset tax is the depreciation key from before the revision of depreciation tax. Former old declining balance method -> scrap value 5% balance Former old straight-line depreciation -> scrap value 5% balance
左の箱の下の赤字で、原稿では「旧旧~」となっていますが、「旧」の間違いでしょうか。英訳では「旧旧」のまま訳しています。
FI30 Other System I/F
Department in Charge Accounting
E Keihi? (Settlemen
t of travel
expenses)
Other Expenses
and Purchasing
Salary system
SAP concatenation file(uniform format)
Travel expense application / travel expense settlement
Salary journal entry information
Approved dataentered into SAP
▪ Files for concatenation with SAP shall be of a uniform format.▪ The setting of SAP specific items must be performed before importing into SAP.▪ File structure Consists of a header and an item section (debit, credit).
Tax code, cost center, profit center, internal order▪ Content is confirmed in accounting before importing into SAP
(Multiple Ledgers)▪ Importing to SAP is performed
Accounting
▪ Journal entry information from systems outside SAP is concatenated with SAP.
The header portion includes the document type, currency
The item section includes the posting key, account number,
Accounting Document Batch Registration
Accounting Document Batch Registration (Multiple Ledgers)
FI06 Automatic Payment
Remarks
▪ Files for concatenation with SAP shall be of a uniform format.▪ The setting of SAP specific items must be performed before importing into SAP.
Consists of a header and an item section (debit, credit).
Tax code, cost center, profit center, internal order▪ Content is confirmed in accounting before importing into SAP
▪ Importing to SAP is performed
Process Add-on
Journal entry information from systems outside SAP is concatenated with SAP.
The header portion includes the document type,
The item section includes the posting key, account
Accounting Document Batch Registration ○
Remarks
General Ledger Item, List for Printing ( S_ALR_87012282 )
A daily report is printed after the completion of daily tasks and the documents posted on that day are verified (including posting of parked documents).
( S_ALR_87012282 )
statement in the report generation for the financial statement versions registered above.
It is possible to see the actual comparison for a forecast for the whole company or grouped by segment or profit center.
The customer's open items at the end of the previous month ( previous month balance) are displayed.
the item with the greatest value is displayed as subject to tax.
By Asset Number ( S_ALR_87011963 ) By Asset Class ( S_ALR_87011964 ) By Cost Center ( S_ALR_87011965 ) By Plan ( S_ALR_87011967 )
FI31 Reports
Accounting ProcessDaily Document Verification
Compact Journal ( S_ALR_87012289 )Line Item Journal ( S_ALR_87012291 )Balance Display ( FS10N )Account Number Line Item Display ( FBL3N )
Vendor Line Item ( FBL1N )
Payment List ( S_P99_41000099 )
Balance Display ( FS10N )▪ The deposit statement received from the bank is compared with the balance of the account number.
General Ledger Account Item Display
Financial Statements ( S_ALR_87012284 )It is possible to compare the actual performance for a specified period for the balance sheet and income
Drill down Report ( ZMELBSPL02 )(A) Financial Statements: Target/Actual Comparison
General Ledger from a Document File ( S_ALR_87100205 )The previous month's balance, the transaction items for the current month, and the balance forthe end of the current month are displayed for each account.
In the transaction items for the current month, the account number for the item with the greatest debit credit offset value in the accounting document can be viewed in the offsetting item.Customer Line Item Display ( S_ALR_87012197 )
Vendor Line Item Display ( S_ALR_87012103 )The vendor's open items at the end of the previous month ( previous month balance)are displayed.
List of Stock Values ( MB5L )Previous month balance and breakdown per item is displayed for each BSinventory item.
Advance return for tax on sales/purchases ( S_ALR_87012357 )The taxable account, base amount, and tax amount for each tax on sales/purchases codeis displayed as a list.*1 When there is an item subject to tax with the same tax on sales/purchases code in a document,
List of additions to the advance return for tax on sales/purchases ( S_ALR_87012359 )The base amount and tax amount for each tax on sales/purchases code and base amountis displayed as a list.*1 When there is an item subject to tax with the same tax on sales/purchases code in a document,the base amount for each item can be viewed.
Depreciation of Asset to be Capitalized ( S_ALR_87012936 )Current FY Depreciation ( S_ALR_87012026 )
Asset Retirement ( S_ALR_87012052 )Fixed assets that were divested or disposed of are displayed as a list.
Asset Transfer Report ( S_ALR_87012054 )Fixed assets that were transferred are displayed as a list.
Asset Balance
Asset History ( S_ALR_87011990 )Depreciation ( ordinary depreciation ) ( S_ALR_87012006 )
Document verificati
on
Payment clearing list output
Asset balance By asset number (S_ALR_87011963) By asset class (S_ALR_87011964) By cost center (S_ALR_87011965) By plant (S_ALR_87011967)Asset history (S_ALR_87011990)Depreciation (ordinary depreciation) (S_ALR_87012006)
Depreciation content confirmati
on
S_ALR_87012282 - G/L item, list for printingS_ALR_87012289 - Compact journalS_ALR_87012291 - Line item journalFS10N - Balance displayFBL3N - Account number line item display
S_P99_41000099 - payment list
[FI01 General Ledger]
Balance confirmati
on
FBL1N - payment recipient line item display/change
[FI04 Manual Payment]
[FI05 Automatic Payment Processing (Employee)]
[FI06 Automatic Payment Processing]
Balance confirmatio
n
FS10N - Balance Display
[FI10 Deposit Balance Confirmation]
General ledger item
S_ALR_87012282 - General Ledger Item, List for Printing
Balance sheet, income
statement
S_ALR_87012284 - Financial Statements
Drill down Report
ZMELBSPL02 - Financial Statements: Target/Actual Comparison
[FI15 Plan/Actual Control of Financial Statements]
MB5L - List of Stock Values
General ledger
S_ALR_87100205 - General Ledger from a Document File
Accounts receivable
ledgerS_ALR_87012197 - Customer Line Item Display
Accounts payable ledger
S_ALR_87012103 - Vendor Line Item Display
List of stock values
[FI16 Ledger Display]
Advance return for
tax on sales/purchas
es
S_ALR_87012357 -Advance return for tax on sales/purchases
List of additions to the advance
return for tax on
sales/purchases
S_ALR_87012359 - List of additions to the advance return for tax on sales/purchases
[FI18 Tax Declaration]
[FI29 Periodic Depreciation]
Asset retirement
S_ALR_87012052 - Asset Retirement
[FI24 Fixed Asset Retirement (Divestiture)]
S_ALR_87012054 - Asset TransferAsset
transfer
[FI26 Asset Transfer (In-House)]
[FI25 Fixed Asset Retirement (Disposal)]
[FI19 Fixed Asset Acquisition (Acquisition from Materials)][FI20 Fixed Asset Acquisition (Fiscal Only)][FI21 Fixed Asset Acquisition (In-House)][FI22 Fixed Asset Acquisition (Capitalization of Assets Under Construction)][FI23 Fixed Asset Acquisition (Investment Order Capitalization)]
Depreciation
forecast
S_ALR_87012936 - Depreciation of Asset to be Capitalized (Depreciation Simulation) S_ALR_87012026 - Current FY Depreciation