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FINANCIAL ACCOUNTING

&

CONTROLLING

BUSINESS BLUEPRINT

Submitted to

Druk Green Power Corporation Limited

&

Dagachhu Hydropower Corporation Limited

By

Wipro Ltd.

26/10/2010

Vr!io" 01.00



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,OCU)ENT INFOR)ATION

Pro5:t N* ,o:$*"t N* ,o:$*"t Lo:tio"

eGreen 'CO Bu(ine(( B)ueprint Document Ser*er

,OCU)ENT ISTOR>

Vr!io" ,o:$*"t ,t A$tor! Rid C"-

N* B' Co"tro%

+,- Bu(ine(( +.,+/,0+-+ Shina(

B)ueprint Ham1a2 #mit

Mundada

-,++ Bu(ine(( 03,-+,0+-+ Shina(

B)ueprint Ham1a2 #mit

Mundada










TABLE OF CONTENTS

1 E?ECUTIVE SU))AR> ........................................................................................ @

1.1 B:-ro$"d. .................................................................................................... @

1.2 B$!i"!! B%$pri"t Ori ...................................................................... 10

1.= Fi"":i% A::o$"ti"- .................................................................................... 12

1.8 )od$% I"t-rtio" ........................................................................................ 18

2 ORGANISATION STRUCTURE ........................................................................... 16

2.1 C%i"t .............................................................................................................. 1@

2.2 Co*p"'........................................................................................................ 1@

2.= Co*p"' Cod .............................................................................................. 1@

2.8 Crt o7 A::o$"t! (COA+ .............................................................................. 20

2. Gro$p Crt o7 A::o$"t! (GCOA+ ............................................................... 202.6 Crt o7 ,pr:itio" ................................................................................... 212. Pro7it C"tr ........................................................ rror4 Bookmark not de5ined,

2. Co"tro%%i"- Ar ............................................................................................ 22

2.@ Co!t C"tr! .................................................................................................. 22

= )ASTER ,ATA.................................................................................................... 2=

=.1 G"r% Ld-r )!tr ................................................................................. 2==.2 A!!t )!tr .................................................................................................. 26

=.= V"dor )!tr ............................................................................................... 2

=.8 C$!to*r )!tr ........................................................................................... 2

=. B" )!tr ................................................................................................... 2

=.6 Co!t E%*"t! ............................................................................................... 2@

8 BUSINESS PROCESSES .................................................................................... [email protected] Co"7i-$rtio" Stti"-! ................................................................................. 2@

6,-,- Currency ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 0/

6,-,0 i(ca) 7ear and i(ca) 7ear %ariant ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, .+

6,-,. Document "ype ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, .-

6,-,6 Po(ting 8ey ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ..6,-,9 :tended ;ithho)ding "a: ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, .6

8.2 G"r% Ld-r Po!ti"-!.............................................................................. =

6,0,- Ma(ter Data ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, .<

6,0,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 6+

6,0,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 9-

6,0,6 'ntegration $e=uirement ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 9.

6,0,9 De(cription o5 'mpro*ement( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 96

6,0,3 Proce(( Contro) ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 99

6,0,< De(cription o5 unctiona) De5icit( 2 Gap( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 93

Wipro Ltd. P- o7 186









8.= A::o$"t P'9%! ......................................................................................... 6

6,.,- Ma(ter Data ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 9<

6,.,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 3+

6,.,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 3/

6,.,6 De(cription o5 'mpro*ement( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, <+

6,.,9 Proce(( Contro) ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, <+

6,.,3 De(cription o5 unctiona) De5icit( 2 Gap( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, <-

8.8 A::o$"t R:i9%! .................................................................................... 1

6,6,- Ma(ter Data, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, <0

6,6,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, <.

6,6,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, </

6,6,6 De(cription o5 'mpro*ement( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, </6,6,9 Proce(( Contro) ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, >+

6,6,3 De(cription o5 unctiona) De5icit( 2 Gap( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, >+8. A!!t A::o$"ti"- ......................................................................................... 1

6,9,- Ma(ter Data ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, >0

6,9,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, >0

6,9,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, /.

6,9,6 De(cription o5 'mpro*ement( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, /.

6,9,9 De(cription o5 unctiona) De5icit( 2 Gap( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, /.

8.6 B" A::o$"ti"- .......................................................................................... @8

6,3,- Ma(ter data ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, /6

6,3,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, /9

6,3,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, />

6,3,6 De(cription o5 'mpro*ement( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, //8. )od$% I"t-rtio" ())3FI+ ........................................................................ 100

6,<,- Materia) purcha(e #ccounting & S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -++

6,<,0 'n*entory %a)uation ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+-

6,<,. Good( $eceipt ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+.6,<,6 Materia) $etur n to %endor ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+.

6,<,9 %endor 'n*oice Proce((ing ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+.

6,<,3 #ccounting 5or Good( Mo*ement ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+.

6,<,< Stock "ran(5er Between P)ant( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+6

6,<,> Phy(ica) %eri5ication, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+9

6,<,/ "ran(5er o5 Ser*ice ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+9

6,<,-+ #ccounting 5or Con(umption o5 Materia) ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+9

6,<,-- SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+3

6,<,-0 De(cription o5 unctiona) De5icit( 2 Gap( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+3










8. E*p%o' W%7r S:* (EWS+ ............................................................. 10

6,>,- Ma(ter Data ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -+<

6,>,0 So)ution in S#P ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, --+

6,>,. SBP Link ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, --9

6,>,6 $eport( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ErrorD Boo*r "ot d7i"d.

8.@ Co"tro%%i"-. .................................................................................................. 11

6,/,- Modu)e 'ntegration ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -->

? 6,/,0 Organi1ationa) Structure Contro))ing, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -0-

6,/,. Bu(ine(( Proce(( ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, -0<

STAN,AR, INFOR)ATION S>STE) .............................................................. 18=

6 ANNE?URES ..................................................................................................... 186

# 6.1 A""$r 1 4' ,t Str$:t$r .............................................................. 186 # 6.2 A""$r 2 B$!i"!! Pro:!! )!tr Li!t ............................................ 1866.= A""$r = # FRICE O95:t! ..................................................................... 186










A99ritio"! "d A:ro"'*!.

T 7o%%oi"- 99ritio"! "d :ro"'*! 9" $!d i" ti! do:$*"t

A99ritio"/A:ro"'* ,!:riptio"

DGPC Druk Green Power Corporation Limited

## #((et #c counting

#P #ccount( Payab)e

#$ #ccount( $ecei*ab)e

#UC #((et under Con(truction

BBP Bu(i ne(( B)ueprint Proce((

CC# Co(t Center #ccounting

CO Contro))ing

CO# Chart O5 #ccount

CSBP Current State Bu(ine(( Proce((

C;'P Capita) ;ork 'n Progre((

DMS Document Management Sy(tem

;S mp)oyee ;e)5are Scheme

' inancia) #cc ounting

$'C ormat@ $eport(@ 'nter5ace@ Con5iguration & nhancement

SBP uture State Bu(ine(( Proce((

G2L or GL, Genera) Ledger

G$ Good( $eceipt

'M 'n*e(tment Management

AM$ Aoint nergy Meter $eading

'$ 'n*oice $eceipt(

A% Aourna) %oucher

M#P Mo*ing #*erage Price

MM Materi a) Management

PC# Pro5it Center #ccounting

PM P)ant Maintenance

PO Purcha(e Order

PS Proect Sy( tem

S#P S y(tem@ #pp)ication( and Product(

SD Sa)e( and Di(tribution

S"O Stock "ran( 5er Order

"Code "ran(action Code

"DS "a: Deducted at Source

;BS ;ork Breakdown Structure










1 E?ECUTIVE SU))AR>

1.1 B:-ro$"d

Druk Green Power Corporation Limited DGPCE wa( incorporated under the Companie( #ct o5 the

8ingdom o5 Bhutan on -(t Aanuary@ 0++> through a merger o5 the er(twhi)e Ba(ochhu@ Chhukha@ and

8urichhu Hydro Power Corporati on(, urther@ Druk Green took o*er the "a)a Hydropower P)ant 5rom

the "a)a Hydroe)ectric Proect #uthority on -(t #pri)@ 0++/,

'n order to 5urther pro)i5erate it( growth@ Dagachhu Hydroe)ectric proect@ a oint *enture wa(

concei*ed in the year 0++3 and got incorporated in March 0++> under Companie( #ct o5 the 8ingdom

o5 Bhutan a( Dagachhu Hydropower Corporation Limited,

"oday@ Druk Green i( one o5 the )arge(t corporate bodie( in Bhutan contributing to 0+F o5 the GDP

and 69F o5 the direct re*enue( to the $oya) Go*ernment o5 Bhutan,

#mong( t it( many mandate(@ the two maor mi((ion( o5 Druk Green are to e55ecti*e)y and e55icient)y

manage hydropower p)ant(@ which wa( the traditiona) ro)e o5 the er( twhi)e Hydro Power Corporation(@

and now more important)y to take a )ead ro)e in acce)erating hydropower de*e)opment in the

8ingdom by de*e)oping new hydropower proect( independent)y@ through oint *enture(@ or through

any other arrangement with dome(tic and internationa) partner( , Con(idering the(e mandate( and

e(pecia))y with the p)an( o5 the $oya) Go*ernment o5 Bhutan to de*e)op an additiona) generation

capacity o5 -+@+++ M; by 0+0+@ Druk Green i( (et to grow in )eap( and bound( within thi( decade

it(e)5,

Gi*en it( pre(ent (i1e and the e:pected huge growth and e:pan(ion in the (i1e and (ca)e o5 it(

operation( o*er the ne:t decade@ the a)ready di*er(e and c omp)e: bu(ine(( proce((e( and

operation( wi)) become e*en more demanding and arduou(, 'mp)ementation o5 S#P $P So)ution(

i( one o5 the initiati*e( that DGPC ha( taken up to addre(( the(e and run the power p)ant( more

e55icient)y, "he S#P imp)ementation proect ha( been initiated with e55ect 5rom -9th May 0+-+ with the

5o))owing *i(ion and mi((ion and obecti*e(,

Vi!io"

"o tran(5orm and )e*erage bu(ine(( proce((e( o5 Druk Green and Druk Ho)ding( and 'n*e(tment(

through the u(e o5 S#P ( be(t practice,

)i!!io"

"o imp)ement S#P CC 3,+ proect in time with minimum cu(tomi1ation through cooperation o5 a))I

by gi*ing prominence to )arger obecti*e( and to a*ai) bene5it( o5 integration and indu(try be(t

practice,

O95:ti!

"he primary obecti*e( o5 the Proect are a( 5o))ow(J

'ntegrate a)) bu(ine(( proce(( acro(( the organi1ation@ under (ing)e S#P p)at5orm with

minimum inter5ace(,

)imination o5 dup)ication o5 acti*itie( acro(( bu(ine(( proce((e( by capturing data at (ourc e

point,

De*e)op centra) and (ec ured M'S 5or better ana)y(i( o5 operation( and deci(ionmaking

proce((,

Wipro Ltd. P- @ o7 186









'mpro*ed re(pon(i*ene(( to changing bu(ine(( (cenario(,

De*e)op hi(tory o5 *ariou( type( o5 data 5or (tati(tica) ana)y(i( and deci(ionmaking (y(tem(

nhance e55iciency in inance and Contro))ing ( y(tem@ ba(ed on regu)ar)y updated data,

$eduction in in*entory carrying co(t through better in*entory p)anning and management,

#chie*e better 'n*e(tment management by proper reporting (y( tem,

#dopt be(t bu(ine(( practice(@ tak ing ad*antage o5 S#P be(t practice(,

Common under(tanding and methodo)ogy o5 work@ 5or maority o5 the proce((e(@ within

*ariou( department(@ p)ant(@ unit(,

orm ba(ic in5ra(tructure o5 communication and networking 5or adoption o5 ad*anced

bu(ine(( (o5tware S#P,

'mpro*e on time)y a*ai)abi)ity o5 M'S2 ana)ytica) report(

$emo*e pre(ent need 5or reconci)iation( o5 *ariou( databa(e(,

aci)itate in compi)ation and generation o5 (tatutory report( a( per re=uirement,

1.2 B$!i"!! B%$pri"t Ori

# Bu(ine(( B)ueprint document( the bu(ine(( proce(( re=uirement( o5 a company, "he Bu(ine((

B)ueprint gi*e( a genera) idea o5 how bu(ine(( proce((e( cou)d be mapped in one or more S#P

Sy(tem(, "he Bu(ine(( B)ueprint document( in detai) the (cope o5 bu(ine(( (cenario(@ bu(ine((

proce((e(@ proce(( (tep(@ and the re=uirement( o5 S#P (o)ution imp)ementation,

"he purpo(e o5 thi( document i ( to pre(ent a comprehen( i*e Bu(ine(( B)ueprint document 5or

inancia)( and Contro))ing Modu)e, "hi( document a)(o (ummari1e( the 5inding( o5 the ;ipro

con(u)ting team and DGPC team@ with re(pect t o S#P proce((e( to be imp)emented at DGPC, On

comp)etion o5 the b)ueprint@ the con(u)tant( wi)) determine the S#P 5unctiona)ity re=uired to run the

DGPC bu(ine((, "he B)ueprint pre(ent( a (ummari1ed per(pecti*e o5 5unctiona) bu( ine(( proce((e(

that wi)) be imp)emented,

o))owing acti*itie( were carried out during Proect Preparation pha(e o5 the proectI

CSBPCurrent State Bu(ine(( Proce(( Mapping

SBPuture State Bu(ine(( Proce(( Mapping

G#P #na)y(i(

CSBP & SBP ;ork(hop(

"he 5o))owing acti*itie( ha*e been co*ered in the bu(ine(( b)ueprint pha(eJ

-, Organi1ation (tructure 5ina)i1ation, J SBP proce(( de5inition( and identi5ication with re5erence

to CSBP proce((e( attached i( the matri: o5 CSBP *i(K*i( SBP Mapping with the 5ina)

SBP Code( and name( o5 bu(ine(( proc e((e(E










S. No. Att:*"t ,!:riptio"

- CSBPSBP Link 0BPSBP 'CO+,

.,:)(

0, SBP di(cu((ion a)ong with change( in e:i(ting Organi1ation (tructure@ (tandard report(

a*ai)ab)e in S#P,

., 'ncorporation o5 comment( 5rom C"MS@ BPO(@ and DGPC management@ where*er u(ti5ied

and app)icab)e,

6, Depiction o5 SBP in the 5orm o5 )ow Chart,

9, Gap di(cu((ion with C"M( and 5ormu)ation o5 Gap remo*a) 2 mitigation p)an(,

3, $'C re=uirement( di(cu((ion@ prioriti1ation and 5ina)i1ation,

<, Di(cu((ion o5 con5iguration b)ueprint document in the 5orm o5 87 D#"# S"$UC"U$

attached a( Con5iguration %a)ue( in thi( Bu(ine( ( B)ueprint Document,

"he in5ormation gathered and documented in the B)ueprint are (u55icient 5or the team to go 5orward

into the $ea)i1ation pha(e, Howe*er@ it i( critica) that both the Con(u)tant( and DGPC team agree on

the (cope o5 the proect a( pre(ented in thi( doc ument, #cceptance by both team( i( re=uired to

mo*e the proect into the ne:t pha(e,

O95:ti o7 ti! do:$*"t J

-, "o identi5y and document the con5iguration *a)ue( app)icab)e SBPwi(e po(t di(cu((ion with

C"M(,

0, Ha*e one comprehen(i*e d ocument with re5erenc e to capturing o5 Gap( and $'C

re=uirement(,

Brie5 about the modu)e ( (tandard 5unctiona)itie(@., it( integration with other modu)e(@ ma(ter

data re=uirement( and re)e*ant organi1ation (tructure,










1.= Fi"":i% A::o$"ti"-

"he inancia) #ccounting 'E modu)e component addre((e( the 5inancia) re=uirement( o5 an

organi1ation, 't i( u(ed 5or the purpo(e o5 the e:terna) reporting a( we)) a( interna) reporting, :terna)

reporting i( 5or e:terna) partie( )ike Go*ernment #uthoritie(@ Creditor(@ Bank(@ and inancia)

'n(titution( etc, 'nterna) reporting i( u(ed 5or the purpo(e o5 reporting to the management o5 the

company, 't pro*ide( the 5o))owing 5eature(J

Management and repre(entation o5 a)) accounting dataJ #)) bu(ine(( tran(action( are

recorded with an unbroken audit trai) 5rom the 5inancia) (tatement( to the indi*idua)

document(,

Open and integrated data 5)owJ Data i( a*ai)ab)e in rea) time within inancia) #ccounting,

Po(ting( made in the (ub )edger( a)way( generate a corre(ponding po(ting in the Genera)

Ledger,

#)) accounting re)e*ant tran(action( made in Logi(tic( are po(ted rea)time to inancia)

#ccounting by mean( o5 automatic account determination, "hi( data can a)(o be pa((ed on to

Contro))ing COE, "hi( en(ure( that )ogi(tica) good( mo*ement( (uch a( good( receipt( and

good( i((ue(E are e:act)y re5)ected in the *a)ueba(ed update( in accounting,

#udit "rai)J ach document created ha( it( detai)( (tored in (y(tem, "hi( pro*ide( the audit

trai),

mDeci(ion akingJ "he (y(tem( gi*e the rea) time in5ormation at a)) the point o5 time, "hi(

p)ay( a crucia) ro)e in the management reporting & (trategic deci(ion making,

Fi"":i% A::o$"ti"-

"he inancia) #ccounting 'E app)ication component 5u)5i)( a)) the e:terna) reporting re=uirement( that

mu(t be met by the organi1ation whether nationa) or internationa), "he S#P ' app)ication pro*ide(

the 5o))owing 5eature(I

Genera) Ledger 'GLE

#ccount( Payab)e '#PE

#ccount( $ecei*ab)e '#$E

Bank #ccounting 'B#E

#((et #ccounting '##E










G"r% Ld-r

"he centra) ta(k o5 G2L accounting i( to pro*ide a comprehen(i*e picture 5or e: terna) reporting and

accounting, $ecording i( done 5or a)) bu(ine(( tran(action( primary po(ting( a( we)) a( (ett)ement(

5rom interna) accountingE in a (o5tware (y(tem that i( 5u))y integrated with a)) the other operationa)

area( o5 DGPC en(uring that the accounting data i( a)way( comp)ete and accurate, #ccount(

Payab)e@ #ccount( $ecei*ab)e@ #((et etc,@ wi)) be c ategori1ed a( (ub(idiary )edger(,

A::o$"t! P'9%

"he #ccount( Payab)e app)ication component record( and manage( accounting data 5or a)) *endor(,

't i( a)(o an integra) part o5 the purcha(ing (y(temJ De)i*erie( and in*oice( are managed according to

*endor( , "he (y(tem automatica))y trigger( po(ting( in re(pon(e to the operati*e tran(action( in MM,

A::o$"t! R:i9%

"he #ccount( $ec ei*ab)e app)ic ation component record( and manage( accounting data o5 a))

cu(tomer( with re(pect to the company, 't i( a)(o an integra) part o5 (a)e( management, #)) po(ting( in

#ccount( $ecei*ab)e are a)(o recorded direct)y in the Genera) Ledger, Di55erent G2L account( are

updated depending on the tran(action( in*o)*ed or gJ $ecei* ab)e(@ Down Payment(E,

Wipro Ltd. P- 1= o7 186









B" A::o$"ti"-

"hi( component i( u(ed to hand)e accounting tran(action( that the Company proce((e( with it(

bank(, 't inc)ude( the management o5 bank ma(ter data@ ca(h ba)ance management Che=ue and

DDE@ and the creation and proce((ing o5 incoming and outgoing payment(,

A!!t A::o$"ti"-

"he #((et #ccounting component i( u(ed 5or managing and (uper*i(ing 5i:ed a((et( in the (y(tem, 'n

inancia) #ccounting@ #((et accounting (er*e( a( a (ub(idiary )edger to the ' Genera) Ledger@

pro*iding detai)ed in5ormation on tran(action( in*o)*ing 5i:ed a((et( with re(pect to the company,

Wito%di"- T

S#P ' u(e( the (tandard 5unction( 5or ca)cu)ating and co))ecting withho)ding ta:e(, Howe*er@

withho)ding ta: come with additiona) 5unction( 5or ta: remittance@ ourna) *oucher(@ creating

,withho)ding ta: certi5icate(@ and preparing return( whic h wi)) be u(e5u) to DGPC

1.8 )od$% I"t-rtio"

I"t-rtio" o7 Fi"":i% A::o$"ti"- it otr Co*po""t!

*ery po(ting that i( made in the (ub )edger( generate( a corre(ponding po(ting to the a((igned G2L

account(, "he ba(ic concept o5 S#P integration i( I document once entered (hou)d not be entered

twice anywhere in a)) the app)ication(, #( ' modu)e i( the important modu)e and in*o)*e( monetary

i((ue( whether e:terna) or interna)@ a)) the document( in other modu)e( pertaining to accounting wi))

be automatica))y updated in ' modu)e,

T 7o%%oi"- r !o* o7 t i"t-rtio"! 3

)tri%! )"-*"t ())+

Materia) Management i( u(ed to manage the in*entory re)ated tran(action(, #)) accountingre)e*ant

tran(action( with re(pect to the 5o))owing wi)) be made automatica))y in ',

Good( receipt again(t the purcha(e order,

Good( i((ue again(t production order 2 proce(( order,

ini(hed good( receipt,

%a)uation o5 materia) a( and when re=uired

'n*oice *eri5ication "he MM wi)) park the in*oice and inance wi)) po(t the in*oiceE

S%! & ,i!tri9$tio"

#)) the (a)e( bi))( (ha)) be routed through S&D modu)e to ' modu)e in 5o))owing (e=uence,

Sa)e( order

Bi))ing

'ncoming payment










$*" Cpit% )"-*"t (C)+

#)) accountingre)e*ant tran(action( with re(pect to the 5o))owing wi)) be po(ted automatica))y in ',

Payro))@ #))owance(@ Deduction(@ mp)oyee contribution to we)5are@ etc,

Pro5:t S'!t*

#)) accountingre)e*ant tran(action( with re(pect to the 5o))owing wi)) be made aut omatica))y in ',

;BS )ement(

Co(t (ett)ement with re(pect to Proect2;BS )ement,

P%"t )i"t"":

#)) accountingre)e*ant tran(action( with re(pect to the 5o))owing wi)) be made automatica))y in ',

Maintenance order

Co(t (ett)ement with re(pect to maintenance order Sett)ement i( being carried out by

inanceE,

I"t-rtio" iti" Fi"":i% A::o$"ti"- (it r!p:t to FI "d CO+

*ery po(ting that i( made in the (ub )edger( #ccount( Payab)e@ #ccount( $ecei*ab)e & #((et(E

generate( a corre(ponding po(ting to the a((igned G2L account(, "hi( en(ure( that the (ub )edger(

are a)way( reconci)ed with the genera) )edger, Contro))ing COE and inancia) #ccounting 'E are

independent component( in the S#P (y(tem, "he data 5)ow between the two component( tak e( p)ace

on a regu)ar ba(i(, "here5ore@ a)) the data re)e*ant to co(ting 5)ow( automatica))y to Contro))ing 5rom

inancia) #ccounting,










2 ORGANISATION STRUCTURE

E"trpri! Str$:t$r 7or ,GPC










C%i"t

(,I+

Operating

Concern

OP+-E

DGPC Co(t Contro))ing #rea Contro))ing #rea

Center Hierarchy DP+-E DS+-E

Chart O5 Chart O5 #ccount Company Code Company Code Chart O5 #ccount

Depreciation.+++E DG+-E DS;E .++-E

.+++E

Purcha(e P)ant( Sa)e( D(tr,

Organi1ation( Pro5it Center(E Organi(ation Channe) Di*i(ion Per(onne) #rea

DGPC Dome(ticBS+- BS+- Power BS+-

0++- Sa)e(

CH+- CH+- CH+-:portCO

Sa)e(

8U+- 8U+- 8U+-SpotSpot

Sa)e(Sa)e(

"#+- "#+- "#+-

Other(

DG+- DG+- DG+-

Pro5it Center(

CO Contro))ingE

' inanceE

MM Materia) ManagementE

SD Sa)e( & Di(tributionE

HCM Human Capita) ManagementE










E"trpri! Str$:t$r 7or ,PC

C%i"t

(,I+

Operating

Concern

OP+-E

DHPC Co(t Contro))ing #rea

Center Hierarchy DP+-E

Chart O5 Chart O5 #ccount Company Code

Depreciation.+++E DH+-E

.+++E

Purcha(eP)ant( Sa)e( D(tr,

Organi1ation(Pro5it Center(E Organi(ation Channe) Di*i(ion Per(onne) #rea

DH+-

DHPC Dome(ticDH+- Power DH+-

0++0 Sa)e(

:portCO

Storage Sa)e(

Location

SpotSpotSa)e(CO Contro))ingE Sa)e(

' inanceEOther(

MM Materia) ManagementE

SD Sa)e( & Di(tributionE

HCM Human Capita) ManagementE










2.1 C%i"t

C)ient i( the highe(t )e*e) in the S#P hierarchy,

Speci5ication( or data which wi)) be *a)id 5or a)) organi1ationa) unit( in a)) S#P app)ication( are

entered at the c)ient )e*e)@ e)iminating the need to enter thi( in5ormation more than once e,g,

e:change rate(E,

ach c)ient i( a (e)5contained unit which ha( (eparate ma(ter record( and a comp)ete (et o5

tab)e( and data,

# c)ient key i( u(ed automatica))y in a)) ma(ter record( in background@ which en(ure( that

they are (tored per c)ient,

U(er( mu(t enter a c)ient k ey and ha*e a u(er ma(ter record in the c)ient in order to )og on to

the (y(tem,

"he nterpri(e Structure in S#P inance modu)e con(i(t( o5 the 5o))owing entitie( under C)ientJ

Company

Company Code

Chart o5 #ccount(

Chart o5 Depreciation

Tr i%% 9 o" C%i"t (,I1+ 7or ,I "d ,GPC.

2.2 Co*p"'

# Company repre(ent( a group o5 entitie( one or more Company code(E in S#P, "hi( entity i( u(ed

5or con(o)idation o5 account( o5 mu)tip)e entitie( Company Code(E, #)) company code( within acompany can u(e the (ame operationa) Chart o5 #ccount( and the (ame i(ca) 7ear breakdown,

Howe*er@ the company code currencie( can be di55erent,

2.= Co*p"' Cod

# Company Code repre(ent( an independent )ega) accounting entity in S#P, Ba)ance Sheet( and

Pro5it2Lo(( (tatement( re=uired wi)) be created at the Company Code )e*e), 'n other word(@ a

company code i( an organi1ationa) unit 5or which a comp)ete (e)5contained (et o5 account( can be

drawn up 5or e:terna) reporting purpo(e, "he proce(( o5 e:terna) reporting in*o)*e( recording a))

re)e*ant tran(action( and generating a)) (upporting document( re=uired 5or 5inancia) (tatement(,

Wipro Ltd. P- 1@ o7 186









Co*p"' Cod Co*p"' Cod ,!:riptio"

,G01 ,r$ Gr" Por Corportio" Li*itd ( ,GPC+

,01 ,-:$ 'dropor Corportio" Li*itd (,PC+

,SWF ,GPC St77 W%7r F$"d(,SWF+

2.8 Crt o7 A::o$"t! (COA+

# Chart o5 #ccount( i( a c)a((i5ication con(i(ting o5 a group o5 Genera) Ledger G2LE account( under a

C)ient,

't pro*ide( a 5ramework 5or the recording o5 *a)ue(@ in order to en(ure an order)y rendering o5

accounting data,

"he chart o5 account( contain( the de5inition( o5 a)) G2L account( in an ordered 5orm,

"he de5inition( con(i(t main)y o5 the account number@ account name@ and the type o5 G2L

account@ that i(@ whether the account i( a P&L type account or a BS type ac count,

One or more Chart o5 #ccount( can be created 5or the (ame C)ient

# Chart o5 #ccount( can be u(ed by one or more Company Code(,

"he 5o))owing CO# wi)) be maintained at company code )e*e),

Crt o7 A::o$"t! Co*p"' Cod ,!:riptio"

=000 ,GPC Crt O7 A::o$"t!

=000 ,PC Crt O7 A::o$"t!

=001 ,SWF Crt O7 A::o$"t!

2. Gro$p Crt o7 A::o$"t! (GCOA+

"he group Chart o5 #ccount( contain( the G2L account( that are u(ed by the entire corporate group,"hi( a))ow( the company to pro*ide report( 5or the entire corporate group,

"here wou)d be one group CO# at DH' C)ient Le*e)E and a)) other CO# wou)d be mapped to group

CO# 5or the purpo(e o5 con(o)idation,

One group Chart o5 #ccount( can be a((igned to di55erent chart( o5 account( a( (hown be)owJ










2.6 Crt o7 ,pr:itio"

# Chart o5 Depreciation i( a )i(t o5 depreciation area( )ike book depreciation a( per "he Companie(

#ct o5 the 8ingdom o5 Bhutan@ 0+++, Chart o5 Depreciation i( created in order to manage *ariou(

(tatutory re=uirement( 5or the depreciation and *a)uation o5 a((et(, "he(e Chart( o5 Depreciation are

u(ua))y country(pec i5ic and are de5ined independent)y o5 the other organi1ationa) unit(, # Chart o5

Depreciation@ 5or e:amp)e@ can be u(ed 5or a)) the company code( in a gi*en country, # (ing)e Chart

o5 Depreciation wi)) be a((igned to the company code DG+- and (eparate 5or DH', "he 0+++ & .+++

Chart o5 Depreciation wi)) con(i(t( o5 the 5o))owing depreciation area(J

+- Book Depreciation a( per 'ncome "a: #ct o5 the 8ingdom o5 Bhutan@ 0++-,

-+ Depreciation a( per Company Po)icy,

-9 Depreciation a( per Bhutan )ectricity #uthority@ "ari55 Determination $egu)ation@ 0++<,

0+ Depreciation a( per '$S,

2.

Pro5it Center( repre(ent (eparate area( o5 operation2)ocation( within an organi1ation and can be u(ed

acro(( company code(,

"hey are ba)ancing entitie( which are ab)e to create their own (et o5 5inancia) (tatement( 5or interna)

purpo(e(, Mo*ement( in *a)ue entered in inancia) #ccounting are a((igned to Pro5it Center(, "hi(

entity i( u(ed 5or (egmenta) reporting by drawing P&L (tatement and Ba)ance Sheet 5or a (egment

typica))y a )ine o5 bu(ine(( or geographica) )ocationE,










o))owing are the Pro5it Center( 5or DGPC@

Pro7it C"tr ,!:riptio"

BS+- Ba(ochhu Hydropower P)ant

CH+- Chhukha Hydropower P)ant

8U+- 8urichhu Hydropower P)ant

"#+- "a)a Hydropower P)ant

DG+- Corporate O55ice

2. Co"tro%%i"- Ar

"he contro))ing area i( the bu(ine(( unit where co(t accounting i( carried out, Contro))ing #rea

de)imit( the company ( manageria) accounting operation(, Organi1ation (tructure i( rep)icated in the

contro))ing (y(tem, "he company code and cont ro))ing area u(e( identica) chart o5 account(@ currency

& bu(ine(( area, Co(t center(@ interna) order(@ pro5it center( are u(ed to c)a((i5y the contro))ing area,

#)) inter organi1ationa) a))ocation( re5er( to obect( within the (ame contro))ing area,

,GPC i%% ,P01 ! it! Co"tro%%i"- Ar.

,SWF i%% ,S01 ! it! Co"tro%%i"- Ar.

2.@ Co!t C"tr!

Co(t Center in S#P i( an organi1ationa) unit within a company that i( u(ed to track where co(t(

occurred within the organi1ation i,e,@ a( a co(t co))ectorE,'n other word(@ Co(t Center( are

re(pon( ibi)ity area( 5or co(t( within the organi1ation, Co(t Center( are )ogica) unit( or 5unctiona) area(

or )ocation( o5 a company,

Be5ore co(t center i( created@ a hierarchica) ( tructure ca))ed Standard HierarchyE i( (et up and

a((igned to the contro))ing area, Once created@ it cannot be de)eted or changed in Contro))ing #rea,

"he Co(t Center i( the )owe(t node o5 the hierarchica) (tructure,

A !t"drd irr:' ( ,GPC+ i! to 9 !!i-"d to t :o"t ro%%i"- r ,P01 "d :o!t :"tr!

r :rtd :o"!idri"- t :o*p"'! or%% oprtio"% !tr$:t$r.










= )ASTER ,ATA

=.1 G"r% Ld-r )!tr

T G"r% Ld-r *!tr dt :o"ti"! dt tt :o"tro% G"r% Ld-r po!ti"-!.

G"r% Ld-r *!tr :o"ti"!H

GL N*i"- Co""tio"!

GL N$*9r R"-!

T'p! o7 A::o$"t!

,!:riptio" "d

Co"tro% ,t

=.1.1 G"r% Ld-r N*i"- Co""tio"

'n DGPC@ the naming con*ention o5 GL #ccount( i( done in (uch a way that the u(er can identi5y

whether the GL #2c i( #((et or Liabi)ity or 'ncome etc , a( (hown be)owJ

1. 1000000000 A!!t

2. 2000000000 Li9i%iti!

O"r! E$it'=. =000000000

8. 8000000000 I":o*

. 000000000 Ep"!!

6. 6000000000 C%ri"- A::o$"t!

. @000000000 I"iti% Up%od!

"ran(action( wi)) be proce((ed in the ' modu)e u(ing G2L acc ount( grouped under Chart o5

#ccount(, Group( o5 account( are a( underI

S. No G"r% Ld-r Gro$p! N$*9r R"-

1 A!!t! Fro* To

Ca(h -+-+--++-+ -+-+--////

Bank o5 Bhutan -+-+-0++-+ -+-+-0////

Bhutan !ationa) Bank -+-+-.++-+ -+-+-.////

Centra) Bank O5 'ndia -+-+-6++-+ -+-+-6////

Druk Punab !ationa) Bank -+-+-9++-+ -+-+-9////

"a(hi Bank -+-+-3++-+ -+-+-3////

Short "erm 'n*e(tment -+-+0-+++- -+-+00////

'n*entorie( -+-+.++++- -+-+.+////

Sundry Debtor( -+-+6-+++- -+-+60////

Prepaid :pen(e(@ Depo(it & #ccrued 'ntere(t -+-+9-+++- -+-+96////

#d*ance( -+-+3-+++- -+-+30////

Long "erm 'n*e(tment( -+0+--+++- -+0+-0////

=uity 'n*e(tment( -+0+0++++- -+0+0+////

Land-+.+-++++- -+.+-+////

Ci*i) Structure( -+.+0++++- -+.+0/////










P)ant & Machinery -+.+.-+++- -+.+.0////

"oo)( & Sa5ety =uipment -+.+6++++- -+.+6/////

Other #((et( -+.+9++++- -+.+9/////

'ntangib)e #( (et( -+.+3++++- -+.+3/////

PD Ci*i) Structure -+6+-++++- -+6+-/////

PD P)ant & Machinery -+6+0-+++- -+6+00////

PD "oo)( & Sa5ety =uipment -+6+.++++- -+6+./////

PD Other #((et( -+6+6++++- -+6+6/////

P#'ntangib)e #((et( -+6+9++++- -+6+9/////

Capita) ;ork in Progre(( -+9+-++++- -+9+-/////

Lo((e( and write o55 -+3+-++++- -+3+-/////

2 Li9i%iti! Fro* To

Current Liabi)ity 0+-+-++++- 0+-+-/////

mp)oyee $e)ated Liabi)itie( 0+-+0++++- 0+-+0/////

Pro*i(ion( 0+0+--+++- 0+0+-0////

Dome(tic Loan 0+.+-++++- 0+.+-/////

oreign So*ereign )oan 0+.+0++++- 0+.+0/////

oreignCommercia) 0+.+.++++- 0+.+./////

oreignMu)ti)atera) 0+.+6++++- 0+.+6/////

'ntere(t #ccrued But !ot Due 0+.+9++++- 0+.+9/////

= O"r! E$it' Fro* To

Share Capita) .+-+-++++- .+-+-/////

$e(er*e( & Surp)u( .+-+0++++- .+-+0/////

8 I":o* Fro* To

)ectricity $e*enue 6+-+-++++- 6+-+-/////

'ncome 5rom Short "erm 'n*e(tment 6+0+--+++- 6+0+-0////

'ncome 5rom Long "erm 'n*e(tment 6+0+0-+++- 6+0+00////Other 'ncome 6+0+.++++- 6+0+./////

Ep"!! Fro* To

Purcha(e o5 nergy@ ;hee)ing Charge( 9+-+-++++- 9+-+-/////

$unning & Maintenance o5 Ci*i) Structure 9+-+0-+++- 9+-+0-////

$unning & Maintenance o5 P)ant & Machinery 9+-+00+++- 9+-+00////

Operation & Maintenanc e :pen(e( 9+0+--+++- 9+0+--////

DepreciationCi*i) Structure( 9+0+0-+++- 9+0+0-////

DepreciationP)ant and Machinery 9+0+00+++- 9+0+0.////

Depreciation"oo)( & Sa5ety =uipment 9+.+0.+++- 9+.+0.////

DepreciationOther #((et( 9+0+06+++- 9+0+06////

#morti1ation 9+0+09+++- 9+0+09////

mp)oyee $emuneration & Bene5it( 9+0+.-+++- 9+0+.-////

Human $ecour(e( De*e)opment :pen(e( 9+0+.0+++- 9+0+.0////

Sta55 ;e)5are 9+0+..+++- 9+0+..////










Genera) #dmini(trati*e :pen(e( 9+0+6-+++- 9+0+6-////

'ntDome(tic )oan 9+0+9-+++- 9+0+9-////

'ntoreignSo*ereign Loan 9+0+90+++- 9+0+90////

'ntoreignCommercia) Loan 9+0+9.+++- 9+0+9.////

'ntoreignMu)ti)atera) 9+0+96+++- 9+0+96////

n*ironment & Socia) 'mpact Management 9+0+3++++- 9+0+3/////

Prior Period :pen(e( 9+.+-++++- 9+.+-/////

6 C%ri"- A::o$"t! Fro* To

C)earing #ccount( 3+-+-++++- 3+-+-/////

I"iti% Up%od! Fro* To

'nitia) #ccount( /+-+-++++- /+-+-/////

Poi"t! to 9 :o"!idrd it r!p:t to G/L ::o$"t! r

Ma(ter record( 5or each G2L account wi)) be created and maintained at each company c ode

)e*e),

"he ma(ter record contain( in5ormation and contro))ing parameter( which contro) the entry

and proce((ing o5 bu(ine(( tran(action( in that G2L account,

G2L account( wi)) a)(o be u(ed 5or po( ting tran(action( 5rom other modu)e( o5 S#P, MM 2

HCM2 SD@ tcE

S-*"t! i" t G"r% Ld-r )!tr r:ord

Chart o5 #ccount( Segment

Company Code (egment

Crt o7 A::o$"t! S-*"t

'n thi( (egment@ (peci5ication( that app)y to the entire G2L account ma(ter record are captured, "he(einc)udeJ

"he G2L account number and G2L account name,

;hether the account i( a ba)ance (heet account or an income (tatement account ,

Data that contro)( the creation o5 a ma(ter record in a company code@ (uch a( the account

group,

Co*p"' Cod S-*"t

"he in5ormation@ which i( (peci5ic to a particu)ar company@ i( maintained in the Company Code

(egment o5 the Genera) Ledger Ma(ter record, "hi( data contro)( how one enter( and proce((e(

bu(ine(( tran(action data in the appropriate account a( we)) a( how the account i( managed within a

Company Code,

"he 5o))owing are (ome o5 the (peci5ication( which wi)) be made 5or each G2L accountJ










Currenc y account currenc y B"!E

$econci)iation #ccount 5or #ccount "ype to ( peci5y the contro) account( 5or the (ub )edger( ,

Open 'tem Management wi)) be maintained 5or an account that re=uire( open item

management, g, Bank (ubaccount(@ G$2'$ C)earing account@ etc,@ are maintained in Open

'tem Management,

Line 'tem Di(p)ay wi)) be retained 5or account( 5or which )ine item( are to be (tored

(eparate)y, g, Bank main account(@ a)) e:pen(e account(@ a)) ba)ance (heet account(@

e:cepting account( which are o5 the nature o5 reconci)iation account(,

=.2 A!!t )!tr

"he #((et #ccounting modu)e contain( ma(ter record( that contro) how bu( ine(( tran( action( are

recorded and po(ted to the account, "he #((et ma(ter record a)(o contain( a)) the data re=uired to

ompany ( i:ed #((et(,manage c

o))owing detai)( are maintained in the #((et Ma(terJ

G"r% )!tr ,t

"hi( part o5 the ma(ter record contain( concrete in5ormation about the 5i:ed a((et,

"he 5o))owing 5ie)d group( e:i(tJ

Genera) in5ormation de(cription@ =uantity@ etc,E

Po(ting in5ormation 5or e:amp)e capita)i1ation date etc,E

"imedependent a((ignment( 5or e:amp)e co(t center@ cu(todian@ etcE

'n5ormation on the origin( o5 the a((et

'n(urance data

Depreciation area(

,t 7or C%:$%ti"- A!!t V%$!

Depreciation term( can be (peci5ied in the a((et ma(ter record 5or each depreciation area in the Chart

o5 Depreciation, 'n order to make the(e (peci5ication(@ the ma(ter record contain( an o*er*iew o5 the

depreciation area(, 'n addition@ there i( a detai)ed di(p)ay a*ai)ab)e 5or each depreciation area, '5 there

are depreciation area( that are not needed 5or a (peci5ic a((et@ it i( po((ib)e to deacti*ate the(e

depreciation area( at the a((et )e*e),

i:ed a((et( can be (tructured or c)a((i5i ed in the #((et #ccounting component u(ing a((et c)a((e(,

"he item( in the ba)ance (heet are genera))y u(ed to de5ine the(e a((et c)a((e(, #((et c)a((e( are

de5ined 5or a)) c)ient( and contain key contro) parameter(@ (uch a( number a((ignment@ account

determination and (creen )ayout,

ach a((et c)a(( i( maintained with di55erent depreciation area( a( re=uired 5or DGPC, Once the

a((et c)a((e( are de5i ned@ di55erent a((et ma(ter record( wi)) be c reated under the a((et c)a((e(,

ach c )a(( wi)) be a((igned a di55erent number range to gi*e di55erent number( to a((et(, #((et

c)a((e( and number range( are in attached (heetI










# ((et C)a((,:)(

=.= V"dor )!tr

"he #P component contain( %endor ma(ter record( that contro) how bu(ine(( tran(action( are

recorded and po(ted to the account, Creation and maintenance o5 %endor Ma( ter 5or materia)

(upp)ier( and other type o5 *endor i( documented in MM modu)e, Ma(ter data 5or (er*ice *endor( wi))

be created on (imi)ar )ine(, Speci5ication( a( made in ma(ter record( are u(edJ

#( de5au)t *a)ue( when the item( are po(ted to account, or e:amp)e@ the term( o5 payment

a( (peci5ied in the ma(ter record are de5au)ted 5or document entry,

or proce((ing bu(ine(( tran(action( 5or in(tance@ bank detai)( and the payment method(

che=ue or bank tran(5er@ 5or e:amp)eE are re=uired 5or automatic payment(,

or work ing with ma(ter record(@ certain u(er( can be pre*ented 5rom acce((ing an account

by (etting up authori1ation group(,

'n addition@ %i" it* di!p%' and op" it* *"-*"t are de5ined automatica))y 5or each *endor

account,

'n DGPC@ it i( propo(ed to create (eparate %endor account( 5or emp)oyee(, Separate (pecia) GL

indic ator( wi)) be created to track MD@ Security Depo(it 5rom *endor(,

V"dor R:o":i%itio" A::o$"t

%endor $econci)iation account i( the G2L account 5or a group o5 *endor( in '#P modu)e, "he

number o5 %endor $econci)iation account( wi)) depend on the grouping o5 the *endor in ',

;hen po(ting item( to a (ub(idiary )edger@ the (y(tem automatica))y po(t( the (ame data to the

genera) )edger, "he(e reconci)iation account( en(ure that the di55erence ba)ance o5 G2L account( and

(ub(idiary )edger i( a)way( e=ua), "hi( mean( that ba)ance (heet( can be drawn up at any time

without ha*ing to tran( 5er tota)( 5rom the (ub )edger( to the genera) )edger, # reconci)iation account

(hou)d be (peci5ied in e*ery *endor ma(ter record,

T,S Cod!

"DS ta: code( wi)) be a((igned to the indi*idua) *endor(@ where*er app)icab)e@ 5or proce((ing

in*oice(2payment and re)e*ant ta: deduction(, ;ithho)ding ta: code( wi)) be maintained 5or di55erent

rate( o5 "DS, Mu)tip)e ta: detai)( can a)(o be a((igned to a %endor, $e)e*ant ta: code wi)) be

(e)ected at the time o5 po(ting o5 the indi*idua) )ine item,

=.8 C$!to*r )!tr

#)) bu(ine(( tran(action( are po(ted to and managed by mean( o5 account(, Ma(ter record i( to be

created 5or re=uired account(, "he ma(ter record contain( data that contro)( how bu(ine((

tran(action( are entered in the account and how po(ting data i( proce((ed, 'n the ma(ter record@ a ))

the data that i( needed 5or conducting bu(ine( ( with the cu(tomer can be maintained,










Cu(tomer ma(ter record( are u(ed by both the inancia) #ccounting Department account( recei*ab)e

, proce((ingE and the Sa)e( & Di(tribution

C$!to*r R:o":i%itio" A::o$"t

Cu(tomer $econci)iation account i( the G2L account 5or a group o5 cu(tomer( in '#$ modu)e, "he

number o5 Cu(tomer $econci)iation account( wi)) depend on the grouping o5 the cu(tomer( in ',

C$!to*r P'*"t Tr*!

"erm( o5 payment are condition( e(tab)i(hed between bu(ine(( partner( to (ett)e the payment o5

in*oice(, "he condition( de5ine the in*oice payment due date and the ca(h di(count o55ered 5or ear)y

(ett)ement o5 the in*oice, ;ithin S#P@ (ome common payment term( ha*e been prede5inedI new

payment term( may be created a( re=uired, Payment term( enab)e the (y(tem to ca)cu)ate a ca(hdi(count and in*oice due date,

'n order to per5orm thi( ca)cu)ation@ the (y(tem need( the 5o))owing three data e)ement( i,e,@ Ba(e)ine

date@ ca(h di(count period and ca(h di(count percentage rate, ;hen proce((ing a document@ the

payment term i( entered in order 5or the (y(tem to ca)cu)ate the re=uired condition( o5 payment, "he

payment term wi)) be de5au)ted i5 it ha( been a((igned on the ma(ter record@ or can be entered or

changed by the u(er during tran(action proce((ing,

Payment term( 0001 'mmediate paymentE wi)) be de5ined in S#P and a((igned to indi*idua)

cu(tomer(,

C$!to*r V"dor Cro!! C%ri"- Tr"!:tio"!

'5 a cu(tomer who i( a)(o a *endor@ at the time o5 proce((ing a c)earing tran(action@ (uch a( an

incoming2outgoing payment or account maintenance@ the (y(tem a)(o (e)ect( the open *endor item(

automatica))y@ pro*ided that the *endor number i( entered in the cu(tomer ma(ter record and the

C)earing with %endor indicator ha( been (et, "he (ame ru)e app)ie( 5or a *endor that i( a)(o a

cu(tomer during a c)earing tran(action,

=. B" )!tr

"he in5ormation about a bank that i( re=uired to conduct bu(ine(( tran(action( i( mentioned in Bank

Ma(ter, "hi( in5ormation i( (tored centra))y in the S#P Sy(tem,

T o$! 9" "d ::o$"t I, r i" tt:d !t

Bank Ma(ter,:)(:

or each hou(e bank@ (e*era) bank account( can be maintained, "he bank account( wi)) ha*e a G2L

account attached to it and the currency o5 payment, or each bank @ there are three di55erent G2L

account(I

# ????????0 )i" A/C

????????1 #I":o*i"- A/C

# ????????2 O$t-o i"- A/ C










=.6 Co!t E%*"t!

# co(t e)ement i( an item in a chart o5 account(@ which i( u(ed within contro))ing area to record the

*a)uea((igned con(umption o5 production 5ac tor(,

Co(t e)ement( are o5 two type(J "he Primary Co(t )ement and Secondary Co(t )ement,

Primary Co(t or $e*enue e)ement mu(t ha*e a corre(ponding GL account in inancia) #ccounting,

Bu(ine(( wi)) create the primary co(t e)ement( at the time o5 creating the G2L account with the

appropriate co(t e)ement category i,e Primary Co(t -E@ $e*enue --E@ Sa)e( Deduction -0E etc,E

Secondary c o(t e)ement e:i(t( on)y in CO and i( u(ed to a))ocate co(t( within CO, Secondary co(t

e)ement( are (trict)y 5or interna) contro))ing po(ting( )ike a((e((ment( and (ett)ement(,

8 BUSINESS PROCESSES

8.1 Co"7i-$rtio" Stti"-!

"he purpo(e o5 thi( chapter i( to document the g)oba) con5iguration (etting( in inancia) #ccounting

5or the DGPC bu(ine((, "he(e (etting( contro) the tran(action entry and the dependant contro)( in

S#P acro(( a)) the modu)e(,

Pr*tr Stti"-!

Po(ting o5 tran(action( in S#P re=uire the 5o))owing (etting(J

Currenc y

i(ca) 7ear in which the tran(action i( to be po(ted

i(ca) year *ariant 5or determining the po(ting period(

Document "ype(

Document !umbering

Document Po( ting 8ey( debit2 creditE

Po(ting Period %ariant to determine the open and c )o(e period(

"a: Deducted at Source :tended ;ithho)ding "a: E

8.1.1 C$rr":'

or each Company Code@ a currency mu(t be (peci5ied, #ccount( are managed in the Company

Code currenc y, #)) other currencie( are indicated a( 5oreign currency, "he (y(tem con*ert( the

amount( po(ted in a 5oreign currency into the Company Code Loca)E currency, "he currency de5ined

in the Company Code i( k nown a( the )oca) currency within S#P,










DGPC wi)) u(e Bhutan !gu)trum i,e, B"! a( Loca) Currency,

Contro))ing area currency wi)) be B"! & Group currency wi)) a)(o be B"!,

8.1.2 Fi!:% >r "d Fi!:% >r Vri"t

"o (eparate bu(ine(( tran(action( into di55erent period(@ a 5i(ca) year with po(ting period( ha( to be

de5ined,

"he 5i(ca) year i( de5ined a( a *ariant which i( a((igned to the Company Code, Standard

5i(ca) year *ariant( are a)ready de5ined in the ( y(tem and can be u(ed a( temp)ate(, "he

5i(ca) year *ariant contain( the de5inition o5 po(ting period( and (pecia) period(,

Specia) period( are u(ed 5or po(ting( which are not a((igned to time period(@ but to the

proce(( o5 yearend c)o(ing,

"he 5i(ca) year wi)) con( i(t o5 ma:imum o5 -0 po(ting and 6 (pecia) period(,

# 5i(ca) year i( de5ined a( 5i(ca) year *ariant which i( then a((igned to Company Code, One 5i(ca)

year *ariant can be u(ed by (e*era) Company Code(, "he 5o))owing are the a*ai)ab)e option( 5or

de5ining 5i(ca) year *ariant(J

i(ca) year (ame a( ca)endar year,

i(ca) year di55er( 5rom ca)endar year nonca)endar 5i(ca) yearE, "he po(ting period( can

a)(o be di55erent to the ca)endar month(,

T 7i!:% 'r ri"t tt o$%d 9 $!d 9' ,GPC i%% 9 48 (;" to ,: J 8 Sp:i% priod!+.

Wipro Ltd. P- =0 o7 186









8.1.= ,o:$*"t T'p

"he document type contro)( the document header and i( u(ed to di55erentiate the bu(ine((

tran(action( to be po(ted@ e,g, Cu(tomer in*oice@ %endor payment(@ etc,

Document type( are re=uired in S#P to create and po(t 5inancia) document( e,g, Bank

Payment %oucher@ $eceipt %oucher etc,E,

Document type( are de5ined at the c)ient )e*e) and are there5ore *a)id 5or a)) company code(,

"he (tandard (y(tem i( de)i*ered with document type( which can be u(ed@ changed@ or

copied,

S#P ha( the (tandard Document "ype(@ which wi)) be adopted by DGPC,

"he document number range de5in e( the a))owab)e range in which a document number mu(t

be po(itioned and cannot o*er)ap,

"he document number range ha( to be de5ined 5or the year in which it i( u(ed,

"he (y(tem (tore( the )a(t u(ed document number 5rom the number range in the 5ie)d current

number and take( the (ub(e=uent number 5or the ne:t document

T 7o%%oi"- do:$*"t t'p! i%% 9 $!d

No.

,o:$*"t ,o:$*"t R"- N$*9r N$*9rT'p ,!:riptio" O95:t R"-(Fro*+ R"-(To+

S# G2L #ccount Document - -++++++++ -////////

SB G2L #ccount Po(ting 0 0++++++++ 0////////










S8 Ca(h Document . .++++++++ .////////

#B #ccounting Document 6 6++++++++ 6////////

## #((et Po(ting 9 9++++++++ 9////////

# Depreciation Po(ting 3 3++++++++ 3////////

#! !et #((et Po(ting < <++++++++ <////////

CC Cro(( Company Code > >++++++++ >////////

'U 'nitia) Up)oad( / /++++++++ /////////

D# Cu(tomer Document -+ -+++++++++ -+////////

D$ Cu(tomer 'n*oice -- --++++++++ --////////

DG Cu(tomer Credit Memo -0 -0++++++++ -0////////

;! !et Good( $eceipt -. -.++++++++ -.////////D Cu(tomer Payment -6 -6++++++++ -6////////

P$ Price Change -9 -9++++++++ -9////////

$B $e(er*e 5or Bad Debt -3 -3++++++++ -3////////

"$ "ra*e) Po(ting -< -<++++++++ -<////////

$ Bank $econci)iation -> ->++++++++ ->////////

;L Good( '((ue2De)i*ery -/ -/++++++++ -/////////

8# %endor Document 0+ 0+++++++++ 0+////////

$ 'n*oice Gro(( 0- 0-++++++++ 0-////////

8$ %endor 'n*oice 00 00++++++++ 00////////

8 %endor Payment 0. 0.++++++++ 0.////////

8G %endor Credit Memo 06 06++++++++ 06////////

;# Good( '((ue 09 09++++++++ 09////////

; Good( $eceipt 03 03++++++++ 03////////

;' 'n*entory Document 0< 0<++++++++ 0<////////

' 'mpre(t #d*ance 0> 0>++++++++ 0>////////

8! !et %endor( 0/ 0/++++++++ 0/////////G MD or Good( .+ .+++++++++ .+////////

S MD or Ser*ice( .- .-++++++++ .-////////

; MD or ;ork( .0 .0++++++++ .0////////

GG Guar #d* Paymt Good( .. ..++++++++ ..////////

GS Guar #d* Paymt Ser*c .6 .6++++++++ .6////////

G; Guar #d* Paymt ;ork( .9 .9++++++++ .9////////

PG Per,Guaran 5or Good( .3 .3++++++++ .3////////

PS Per,Guar 5or Ser*ice .< .<++++++++ .<////////

P; Per,Guaran 5or ;ork( .> .>++++++++ .>////////

P7 Payro)) Document 6+ 6+++++++++ 6+////////

CH Contract Sett)ement 6- 6-++++++++ 6-////////

U uro $ounding Di55, 60 60++++++++ 60////////

N :terna) !umber 6. 6.++++++++ 6.////////

8P #ccount Maintenance 66 66++++++++ 66////////










ML ML Sett)ement 69 69++++++++ 69////////

$# Sub,Cred,Memo St)mt 63 63++++++++ 63////////

$! 'n*oice !et 6< 6<++++++++ 6<////////

U Data "ran(5er 6> 6>++++++++ 6>////////

C Ca(h Aourna) 6/ 6/++++++++ 6/////////

H Payment By Che=ue 9+ 9+++++++++ 9+////////

P Payment Po(ting 9- 9-++++++++ 9-////////

SU #du(tment Document 90 90++++++++ 90////////

S Proect Sett)ement( 9. 9.++++++++ 9.////////

8.1.8 Po!ti"- 4'

Po(ting 8ey contro)( Debit or Credit account indicator 5or each )ine item,

"he po(ting key a)(o de(cribe( the type o5 tran(action that i( entered in a )ine item and

a))owab)e account type@ which wi)) be entered 5or the re(pecti*e )ine item,

S#P pro*ide( certain prede5ined po(ting key(, "he(e prede5ined po(ting key( wi)) be u(ed

where*er app)icab)e, or e*ery po(ting key@ propertie( contro) the entry o5 the )ine item,

or each Po(ting 8ey@ a re*er(a)po(ting k ey may be de5ined, "he re*er(a)po(ting key i(

u(ed to re*er(e a document po(ted in inancia) #ccounting,

Wipro Ltd. P- == o7 186









So* o7 t Po!ti"- 4'! r

Po!ti"- '! Tr"!:tio" ,9it/Crdit A::o$"t Rr!%

T'p!

+- 'n*oice Dr D -0

+0 $e*er(e Credit Memo Dr D --

+/ Specia) G2L Debit Dr D -/

-- Credit Memo Cr D +0

-/ Specia) G2L Credit Cr D +/

0- Credit Memo( Dr 8 .0

0/ Specia) G2L Debit Dr 8 ./

.- 'n*oice Cr 8 00

.0 $e*er(e Credit Memo Cr 8 0-

./ Specia) G2L Credit Cr 8 0/

6+ Debit ntry Dr S 9+

9+ Credit ntry Cr S 6+

<+ #((et( Debit Dr # <9

<9 #((et( Credit C$ # <+

Standard #ccount "ype( in S#P are a( 5o))ow(J

S3G"r% Ld-r

A3A!!t!

43V"dor!

,3 C$!to*r!

)3 )tri%!

DGPC wi)) u(e the Standard Po(ting 8ey( and the #ccount "ype( where*er app)icab)e,

8.1. Et"dd Wito%di"- T

#( S#P (tandard (y(tem a))ow( de5ining two di55erent ta: type( in withho)ding ta: name)y in*oice

po(ting and payment po(ting@ the DGPC re=uirement can be achie*ed with S#P (tandard

5unctiona)ity, "he ta: co))ected wi)) be depo(ited in a (eparate GL account( through automatic

a((ignment@ (o at the ti me o5 po( ting@ automatica))y ta: account wi)) be updated, #)) the withho)ding

(etting( can be done by u(ing S#P (tandard (y(tem (o that the re=ui(ite 5orm( wi)) be automatica))y

updated and a*ai)ab)e 5or printing,

or Company Code ,G01< 5o))owing (ection( o5 'ncome ta: #ct@ 0++- wi)) be co*ered in :tended

;ithho)ding "a: o5 S#PJ

S:tio" ,!:riptio"

-> "DS deducted on Dome(tic Contractor(2Supp)ier(

-> "DS deducted on !on Dome(tic Contractor(2Supp)ier(

-0 "DS on emp)oyee( are ba( ed on ()ab(

-0 "DS on Hou(e $ent

-. "DS on Di* idend

"he 5o))owing diagram e:p)ain( the 5)ow o5 "DS Deduction@ $emittance and Certi5icate PrintingE










8.2 G"r% Ld-r Po!ti"-!

"he Genera) Ledger 5orm( the back bone o5 a)) the 5inancia) (y(tem(, Genera) )edger i( th e main

accounting record o5 a bu(ine(( which u(e( doub)eentry bookkeeping, 't capture( a)) bu(ine((

tran(action( in ' and through integration with other operationa) area( o5 the company en(ure( that

accounting data i( a)way( comp)ete and accurate,

Genera) )edger i( a comprehen(i*e 5inancia) management (o)ution that enhance( 5inancia)( contro)(@

data co))ec tion@ in5ormation acce(( and 5i nancia) reporting, 't i( the centra) repo(itory o5 a)) the

accounting in5ormation o5 the organi1ation a( on date, Mo(t o5 the tran(action( wi)) be hand)ed in

re(pecti*e (ub)edger( #ccount( Payab)e@ #ccount( $ecei*ab)e@ #((et(E and (ub(e=uent)y

con(o)idated and po(ted to Genera) Ledger, Howe*er@ the modu)e (ha)) pro*ide (peci5ic 5unction( o5

pa((ing ourna) entrie( Manua)@ Pro*i(iona)@ $ecurring and $e*er(a) Aourna)(E and po(ting them@which wi)) be pure)y recti5ication and pro*i(iona) in nature,

((entia))y@ the genera) )edger (er*e( a( a comp)ete record o5 a)) bu(ine(( tran(action( o5 DGPC

bu(ine((, #ctua) indi*idua) tran(action( can be check ed at any time in rea)time proc e((ing by

di(p)aying the origina) document(@ )ine item(@ and tran(action 5igure( at *ariou( )e*e)(,

Ft$r! o7 GL A::o$"ti"-

GL #ccount maintenance

Open item c)earing

oreign currency *a)uation

$ecurring ourna) entry

#ccrua)2 re*er(a) po(ting

Ba)ance Sheet & Pro5it & Lo(( (tatement(,










Ft$r! o7 SAP FI N G"r% Ld-r

1. ,o:$*"t Sp%itti"-

ach bu(ine(( tran(action entered i( ana)y1ed during the document (p)itting procedure, 'n

thi( ana)y(i(@ the (y(tem determine( 5or each )ine item whether it i( an item that wi)) remain

unchanged or an item that i( to be (p)it, 'n order that document (p)itting recogni1e( how the

indi* idua) document item( are to be hand)ed@ u(er need( to c)a((i5y them@ by a((igning them

to an item category, "he item category i( determined by the account number,

$e*enue account

:pen(e account

Bank account2ca(h account

Ba)ance (heet account

or DGPC@ document (p)itting i( ba(ed on the Pro5it Center(,

2. G"r% Ld-r Rporti"-

"he S#P GL #ccount 'n5ormation Sy(tem@ ba(ed on Dri))down $eporting@ pro*ide( 5or a

dia)ogoriented in5ormation (y(tem, 't a))ow( 5or the e*a)uation o5 the data(et@ ba(ed on a))

characteri(tic( contained in the data de(cription, GL account tran(action 5igure( and the

5inancia) (tatement *er(ion( (er*e a( the primary data (ource 5or the Genera) Ledger

'n5ormation Sy(tem,

'n addition@ inancia) Statement ana)y(i( a))ow( 5or the compari(on o5 5inancia) (tatement(

5rom two time period(@ and the determination o5 the di55erence( in the indi*idua) 5inancia)

(tatement item(, "he report i( ba(ed technica))y on the 5inancia) (tatement *er(ion, inancia)

(tatement ana)y( i( can be carried out 5or the 5o))owing time period(J

7ear to year compari(on(

Ha)5year compari(on(

uarter )y compari(on(

Month) y compari(on(

'n addition to 5inancia) (tatement ana)y(i(@ a Ba)ance Di(p)ay report "ria) Ba)anceE i( a)(o pro*ided,

"hi( report 5aci)itate( the e*a)uation o5 tran(action 5igure(,

=. Pr%%% A::o$"ti"-

'n the new Genera) Ledger@ one can di(p)ay the para))e) accounting u(ing para))e) account(

a( in $2.E or u(ing para))e) )edger(, Para))e) accounting a))ow( per5orming para))e) accounting

by managing (e*era) para))e) )edger( 5or di55erent accounting re=uirement(, "he ' (tandard

5unction( and report( are a*ai)ab)e 5or a)) para))e) )edger(,

8. I"t-rtio" o7 Stt$tor' "d )"-*"t Rporti"-

'n Genera) Ledger #ccounting@ it i( po((ib)e to generate interna) management reporting in

para))e) with (tatutory reporting, or thi( purpo(e@ the Pro5it Center #ccounting 5unction( are










integrated with Genera) Ledger #ccounting, urthermore@ 5inancia) (tatement( can be

generated 5or any dimen(ion (uch a( pro5it centerE,

. Pro7it C"tr i! B%": St ( P%"t i!+

;ith the he)p o5 u(ing the new QDocument Sp)ittingQ 5unction on)ine (p)itE@ 5inancia) (tatement(

can be created at company code )e*e) and pro5it center 2 p)ant )e*e), or each document@ the

(y(tem then create( a 1ero ba)ance 5or the re)e*ant entity, 'n DGPC@ each p)ant i( con(idered

a( a pro5it center,

"o 5aci)itate thi(@ ero ba)ancing acc ounting (hou)d be acti*ated 't i( a C)earing #2CE,

Ft$r! o7 SAP FI G"r% Ld-r

# number o5 accounting tran(action( wi)) be carried out by way o5 automatic ac count

a((ignment(, or e:amp)e@ in*entory account i( updated and a pro*i(ion created in GL at

the time o5 rai(ing a G$ in Materia)( Management,

#utomatic and (imu)taneou( po(ting o5 a)) (ub)edger item( in the appropriate genera)

)edger account( reconci)iation account(E,

Simu)taneou( updating o5 genera) )edger and co(t accounting area(,

$ea)time e*a)uation o5 and reporting on current acc ounting data@ in the 5orm o5 account

di(p)ay(@ 5inancia) (tatement( with di55erent 5inancia) (tatement *er(ion( and additiona)

ana)y(e(,

Detai)ed Pro5it and Lo((2Ba)ance Sheet reporting@ a))owing 5or re*iew by pro5it centre@ by

account@ by month@ to prior year

Ca(h Aourna) wi)) be u(ed 5or po(ting ca(h tran(action(, Ca(h Aourna) wi)) be maintained at

)ocation( wi(e or p)ant wi(e,

Po(ting( in pr e*iou( period( in ' can be done to the e:tent the po(ting period( are open,

Howe*er@ in MM & SD@ po(ting( can on)y be done 5or ma:imum two month( that are open,

8.2.1 )!tr ,t

GL account ma(ter record( contain the data that i( a)way( needed by the genera) )edger to

determine the accountQ( 5unction, "he G2L account ma(ter record( contro) the po(ting o5 accounting

tran(action( to G2L account( and the proce((ing o5 the po(ting data, Prior to po(ting( to a G2L

account@ creation o5 ma(ter record in the (y(tem 5or the account i( re=uired,

G2L account ma(ter record( are di*ided into two area( (o that Company Code( with the (ame chart o5

account( can u(e the (ame G2L account(,

Crt o7 A::o$"t! Ar

"he chart o5 account( area contain( the data that i( *a)id 5or a)) Company Code(@ (uch a( the

account number,










Co*p"' Cod Sp:i7i: Ar

"he Company Code (peci5ic area contain( data that may *ary 5rom one Company Code to

another@ (uch a( the currency in which the account may be po(ted,

T 7o%%oi"- o95:t! p%' :"tr% ro% i" t :rtio" "d *"-*"t o7 *!tr r:ord!

Chart o5 account(

#ccount group

T ::o$"t -ro$p i( a (ummary o5 characteri(tic( that contro) the creation o5 ma(ter record(,

"he(e can be u(ed to determine which 5ie)d( mu(t or can be 5i))ed when creating the ma(ter record,

'n addition@ it can be u(ed to prede5ine a number inter*a)@ 5rom which the number( 5or the ma(ter

record( (hou)d be cho(en, #cc ount( that re=uir e the (ame ma(ter record 5ie)d( and u(e the (ame

number inter*a) are created within the (ame account group,

T G/L ::o$"t *!tr r:ord i" t Co*p"' Cod contain( company code(peci5ic

in5ormation which c ontro)( the entry o5 data to thi( account and the management o5 the account,

"he account group determine( J

"he number inter*a) 5rom which the account number i( (e)ected when a G2L account i(

created,

"he (creen )ayout 5or creating G2L account( in the company code(peci5ic area,

;hi)e de5ining an account group@ it i( a)(o re=uired to determine the number inter*a) in which the

account( o5 thi( group mu(t )ie, ;hen creating a G2L account@ the (y(tem check( whether the number

entered )ie( in the prede5ined number inter*a),

or each account group@ a (creen )ayout i( determined@ that i(@ it determine( which 5ie)d( are re)e*ant

5or thi( group o5 G2L account(,

A::o$"t C$rr":'

;hen creating a G2L account@ the currency mu(t be de5ined in which the account i( to be maintained,

"hi( de5ine( the 5o))owingJ

"he currency u(ed 5or po(ting( made to thi( account

"he currency in which tran(action 5igure( are updated and the account ba)ance i( di(p)ayed

Speci5y the account currency in the company code area o5 the G2L account ma(ter data, "hi( a))ow(

keeping the G2L account in the )oca) currency o5 each company code,

!oteJ DGPC wi)) u(e Bhutan !gu)trum i,e, B"! a( Loca) Currency,

"he (y(tem automatica))y u(e( the )oca) currency that ha( been de5ined when creating the company

code a( the de5au)t *a)ue, "hi( a))ow( po(ting to the G2L account in any currency, ;hen making a

po(ting in a 5oreign currency@ the amount i( tran()ated into the )oca) currency, "he tran(action 5igure(

are kept a( 5o))ow(J

o 'n the )oca) currenc y@ that i(@ the tota) o5 a)) the amount( po(ted in the )oca) currency

o 'n the indi*idua) currencie(@ that i(@ the tota) o5 a)) the amount( po(ted in *ariou(

currencie(,










B%":! i" Lo:% C$rr":'

;hen creating a G2L account in a Company Code@ it re=uire( deciding whether the tran(action 5igure(

(hou)d on)y be kept in the )oca) currency 5or thi( account, "hi( indicator ha( to be (et 5or :%ri"-

::o$"t! that wi)) be u(ed to c)ear )ine item( in *ariou( currencie( with one )oca) currency amount

and ito$t po(ting any e:change rate di55erence( that may occur,

!oteJ Do not (et thi( indicator 5or #2P #2$ reconci)iation account(,

iE "he indic ator u(ua))y (et 5or the 5o))owing account(J

Ca(h di(count c)earing account(

C)earing acc ount( 5or good( receipt 2 in*oice receipt

iiE "he indic ator i( u(ua))y (et 5or the 5o))owing ba)ance (heet account(J

#ccount( without open item management in which no 5oreign currencie( are managed,

R:o":i%itio" A::o$"t 7or A::o$"t T'p

"hi( 5ie)d i( u(ed to indicate G2L account( a( being reconci)iation account(, or each !$9 %d-r

::o$"t @ there (hou)d be at )ea(t one reconci)iation account in the genera) )edger, ;hen there i(

po(ting to an account in the (ub )edger@ the (y(tem automatica))y po(t( to the corre(ponding

reconci)iation account, "he reconci)iation account( i( de5ined by (peci5ying in the G2L account ma(ter

record the account type (uch a( 5i:ed a((et(@ *endor or cu(tomerE 5or which the account i( to be

u(ed, 'n thi( way@ the account can on)y be a((igned to account( in the corre(ponding (u b )edger, 't i(

re=uired to (et the a((ignment o5 the (ub )edger account to a reconci)iation account in the ma(ter

record o5 the (ub )edger account, Manua) po(ting i( not po((ib)e to reconci)iation account(,

Op" It* )"-*"t

'5 Open item managementR indicator i( (et in the ma(ter record 5or an account@ the )ine item( in thi(

account i( marked a( open or c )eared, "he ba)ance o5 an account with open item management i(

e=ua) to the ba)ance o5 the open item(, Genera) )edger account( are kept with open item

management i5 there i( need to check whether there i( an o55(etting po(ting 5or a gi*en bu(ine((

tran(action,

Li" It* ,i!p%'

'5 the RLine item di(p)ayR indicator i( (et in the ma( ter record 5or an account@ a)) )ine item( that ha*e

been po(ted to thi( account are di(p)ayed i5 they ha*e not been archi*ed, Line item di(p)ay i( u(ed to

di(p)ay the document )ine item( 5rom the account, or )ine it em di(p)ay@ the (y(tem )i( t( a)) the )ine

item( 5or an ac count,

Fi%d Stt$! Gro$p

"hi( 5ie)d i( to be de5ined out(ide the ma(ter record, Mark the 5ie)d (tatu( 5or each 5ie)d or 5ie)d group

under a 5ie)d (tatu( group, "hen a((ign the 5ie)d (tatu( group to indi*idua) G2L account( in the G2L

account ma(ter record(, ie)d (tatu( group( are independent o5 company code@ attaching in(tead to

the 5ie)d (tatu( *ariant, # (eparate *ariant e:i(t( in each company code 5or 5ie)d (tatu( group( in the

(tandard (y(tem, "he name o5 the *ariant i( identica) to the Company Code, ach Company Code i(

a((igned to the *ariant with the (ame name,

Wipro Ltd. P- =@ o7 186









Ldi"- Ld-r

"he Leading Ledger i( ba( ed on the main reporting re=uirement o5 the company, #)) the po(ting to the

Company Code wi)) be automatica))y po(ted to )eading )edger un)e(( an accounting document i(

(peci5ica))y po(ted to the )edger group con(i(ting o5 on)y non)eading )edger,

'n ca(e o5 DGPC@ one Leading Ledger with 86 a( i(ca) 7ear *ariant and currency B"! i( created,

No"3Ldi"- Ld-r (Pr%%% Ld-r+

"he !onLeading )edger( are para))e) )edger( to the )eading )edger, !on)eading )edger i( acti*ated

5or the other reporting purpo(e, #ny adu(tment entrie( re=uired a( per other reporting purpo(e( ha*e

to be made in )edger group which con(i(t( o5 on)y non)eading )edger(,

8.2.2.1 GL Po!ti"-

#ny ourna) entry can be po(ted in S#P through tran(action code +0 or B9+, "he debit and credit

po(ting( to the GL account( can be made u(ing the po(ting key( 6+ and 9+ re(pecti*e)y, or

tran(action( in*o)*ing other type( o5 account(@ re)e*ant po(ting key( to be u(ed, Manua) po(ting(

cannot be done 5or GL #ccount(@ which are reconci)iation account(@ or which are marked 5or po(ting

automatica))y on)y,

o Pre(ent)y@ DGPC i( u(ing account group@ (ub account group concept to po(t the genera)

)edger tran(action(, 'n addition to that@ other acti*itie( )ike #ccrua)(@ Aourna) entrie(@ Payro))

accounting@ 'n*entory accounting@ $e*enue recognition@ 'nter unit tran(action(@ Bank

"ran(action( and Ca(h tran(action( are carried out through GL account(,

o "he S#P GL proce(( doe( not u(e (ub account group concept@ in(tead the (ub account

group( wi)) be de5ined in report(,

o S#P GL proce(( a)(o take( care o5 a)) e:i(ting GL proce(( o5 DGPC and in addition@ it ha(

integration with MM@ SD@ CO and H$ modu)e(, Purcha(e(@ (a)e(@ in*entory po(ting(@ payro))

po(ting( are tight)y integrated with GL and other modu)e( and entrie( are reconci)ed a)way(,

#)) in*entory account( and payro)) account( ha*e account determination and GL account( are

de5au)ted during po(ting o5 the(e tran(action(,

o Pre(ent)y@ DGPC i( u(ing inter unit tran(action( 5or tran(5er o5 5und( to re(pecti*e bank

account( o5 p)ant( 5rom corporate o55ice@ 5or receipt o5 payment 5rom cu(tomer but r e*enue

recogni1ed in re(pecti*e p)ant(@ 5or tran(5er o5 materia) 5rom one p)ant to other p)ant, 'n S#P@

the inter unit tran(action( are addre((ed u(ing pro5it c enter c)earing account( concept and

wi)) rep)ace the e:i(ting proce(( o5 manua) month)y reconci)iation o5 inter unit tran(action( by

corporate o55ice and p)ant(,

o Pre(ent)y@ 5oreign currenc y *a)uation entrie( are not done automatica))y 5or DGPC, 'n S#P@

5oreign currency *a)uation 5or 5oreign currency GL ba)ance(@ 5oreign currency open item( o5

*endor and cu(tomer are done automatica))y,

o "ran(action( in 5oreign currency are recorded u(ing the e:change rate pre*ai)ing at the date

o5 tran(action, 'n S#P@ e:change rate tab)e can be maintained in the (y(tem and a( and

when tran(action happen(@ (y(tem c an pick the e:change rate 5rom the tab)e automatica))y,

#)(o u(er can o*erwrite the *a)ue at the document po(ting )e*e), '5 the rate i( not a*ai)ab)e at

the date o5 tran(action@ the rate pre*ai)ing prior to the date o5 tran(action wi)) be con(idered,










o #)) item( o5 e:pen(e( 2 income( re)ating to prior year@ e:ceeding !u, 9@+++ in each ca(e not

charged in the account( in the ear)ier year due to error( or omi((ion@ are accounted 5or under

prior period adu(tment( account,

o $e*enue e:penditure on $&D i( e:pen(ed in the year in which they are incurred, 'tem( o5

capita) nature are inc)uded in i:ed #((et(,

T 7o%%oi"- r !o* o7 t tr"!:tio"! tt i%% 9 oprtd tro$- G"r% Ld-r

Po!ti"- !$93*od$% i" SAP

? o Ca(h #ccounting $eceipt( o5 ca(h withdrawa)( 5rom bank or re5und o5 ad*ance( 5rom

emp)oyee( etcE@ payment( to emp)oyee( 5or e:pen(e( )ike tra*e) e:pen(e(@ reimbur(ement o5

con*eyance e:pen(e(@ ad*ance( etc,

o 'ntere(t accrua)( 5or 5i :ed depo(it and bond( @ )oan( and ad*ance( wi)) be co*ered in GL

po(ting, 'n*e(tment ana)y(i( wi)) be an o55)ine proce(( under 'CO Modu)e but can be an

on)ine proce(( under SCM inancia) Supp)y Chain ManagementE and when DGPC make(

depo(it again(t in*e(tment@ accounting wi)) be done through GL po(ting, "ran(action( on

maturity@ enca(hment or rein*e(tment o5 in*e(tment are a)(o routed through GL po(ting,

o 'ncome 5rom (a)e o5 tender document(@ income 5rom (er*ice(@ rent 5rom emp)oyee or other(

and income 5rom hire c harge( Machinerie(E can be booked a( GL po(ting, or rent 5rom

other@ cu(tomer ma(ter wi)) be created 5ir( t and then income wi)) be booked direct)y in ',

o LD charge( ca)cu)ation wi)) be an o55)ine proce(( and it wi)) be po(ted through norma) GL

po(ting, #t the time o5 M'$O@ it can be done with a credit memo or a( a (eparate GL po(ting,

o :change rate di55erence wi)) be ca)cu)ated by the ( y(tem automatica))y and po(ted to the

e:change rate gain2 )o(( account automatica))y by the (y(tem, or thi(@ DGPC ha( to

maintain e:change rate tab)e in (y(tem, #)(o@ u(er can maintain the currency *a)ue at time o5

document po(ting,

o Payment( on whee)ing charge( c an be done at Corporate O55ice with de)i*ery p)ant wi(e and

thi( wi)) be routed through GL po(ting direct)y,

o :pen(e( identi5ication )ike $unning & Maintenance@ #d*erti(ement@ CS$@ # uditor ( 5ee@

Di*idend to DH'@ etc wi)) a)(o be routed through GL po(ting, #d*erti(ement e:pen(e(@ i5

re)ated to bringing the a((et into e: i(tence@ wi)) be c apita)i1ed to the a((et through ;BS

e)ement etc, at the time o5 GL po(ting,

o or te)ephone e:pen(e(@ payab)e( are created and payment wi)) be made on receipt o5

)oyee (*eri 5ied te )ephone bi ))(, or emp per(ona) ca) )( @ the (ame wi)) be reco*ered 5rom

emp)oyee (a)ary at the time o5 payro)) run,

o #du(tment and recti5ication entrie(,

o C)earing o5 G2L open item managed account( 5or, e,g, "DS #ccount(@ Out(tanding )iabi)itie(,

"DS po(ting wi)) be done at the time o5 outgoing payment( and po(ting to the corre(pondi ng

GL account( wi)) be made by the (y(tem automatica))y,

o Prepaid e:pen(e( 'n(urance(E,

o Payro)) entrie( )ik e deduction(@ a))owance( and emp)oyee c ontribution(,

o $econci)iation and 5ina)i1ation o5 account(,










"he *a)ue( po(ted to the G2L account( wi)) appear in the tria) ba)ance which wi)) pro*ide 5inancia)

(tatement( )ike Ba)ance Sheet@ Pro5it and Lo(( Statement,

T 7o%%oi"- di-r* p%i"! t pro:!! 7%o 7or GL Po!ti"-.

'n *o ice ( ;it h;o r k O r d e r

# t t a c h m e n t B i ) ) (

! O

% e r i 5 i c a t i o n

7e(

P a r k t h eG L # c c oun t #m oun t Co ( t C e n t e r

Do cu m en t

P a r ke d

$ e *i e w t h e Pa r ke d Do c u m e n t !o ,

Do c u m e nt + + -

C h a n g e ( ' 5

r e =u i r ed

S y ( t e m # u t o m a t i c a )) y P o ( t t h e :c ha nge $ a t e

: c h a n g e $ a t e D i5 5 e r en c e ,Di5 5er en ce

U( e r( c an a ) (o c h a n g e t h e r a t e a t ' 5 a p p ) i ca b ) e E

P o( t i ng L e *e )

P o( t " h e D oc um e n t

P a r ke d

D o c u m e n t ! o ,

++ -

8.2.2.2 Prd ,o:$*"t!#n incomp)ete document may be parked and t hen po(ted at a )ater dateI thi( may be done by the

(ame or a di55erent u(er, Genera))y@ the document( are parked when the u(er i( waiting 5or an

appro*a) 5rom hi( (uperior, Sub(e=uent)y@ the u(er can book the (ame a( a G2L document,

One ad*antage o5 parking i( that data in document( can be e*a)uated on)ine 5or reporting purpo(e(

5rom the moment they are parked@ rather than ha*ing to wait unti) they ha*e been comp)eted and

po(ted, # )i(t o5 park ed document( can be generated in the S#P 5or the bene5it o5 the

(uper*i(or2manager, "he document can then be checked and corrected by the u(er, "hi( document

can then be po(ted in the Genera) )edger, Parked document( can be modi5ied or de)eted be5ore

po(ting,

"he document( can be parked by the accountant or dea)ing (ta55 and po(ted by the (uper*i(or a5ter

*eri5ication,

8.2.2.= Po!ti"- it C%ri"-










"here are (ome GL account( that need to be maintained a( open item, : amp)e( o5 GL #ccount to

be managed in open item( are

Bank c)earing account(@

C)earing account( 5or good( receipt2in*oice receipt

Sa)ary c)earing account(,

By po(ting with c)earing@ (y(tem c)ear( the open item in the account,

8.2.2.8 ,o:$*"t Rr!%

't i( po((ib)e 5or a u(er to make an input error, #( a re(u)t@ the document created wi)) contain incorrect

in5ormation, 'n order to pro*ide an audit o5 the correction@ the u(er mu(t 5ir( t re*er(e the document inerror@ and then capture the document correct)y,

"he (y(tem pro*ide( a 5unction to re*er(e G2L@ #2$ and #2P document( both indi*idua))y or

in ma((,

;hen re*er(ing a document@ a re*er(a) rea(on code mu(t be entered to e:p)ain the rea(on

5or re*er(a), "he rea(on c ode a)(o contro)( i5 the re*er(a) date i( a))owed to be di55erent

5rom the origina) po(ting date,

DGPC can u(e (tandard re*er(a) rea(on( or can de5ine it( own rea(on(,

Document( with c)eared item( cannot be re*er( ed, "he document mu(t 5ir(t be re(et,

So* !t"drd Rr!% R!o"!H

+- $e*er(a) in current period

+0 $e*er(a) in c)o(ed period

+9 #ccrua)

+3 #((et tran(action( re*er(a)

+< 'ncorrect document date

Howe*er@ it need( to be noted that re*er(a) o5 any document wi)) a55ect the a))ocation cyc)e( in ca(e i5 the(e proce((e( are comp)eted, 't wi)) be re=uired to rerun a)) the(e cyc)e( once again a5ter re*er(ing

the document,

T 7o%%oi"- di-r* p%i"! t pro:!! 7%o 7or do:$*"t rr!%H










GL #ccount $e*er(a)

$e=ue(t 5or GL

$e*er(a)

$e*er(e "he $ e*e r(a ) D oc um en t !O%eri5y 7S Document ! o, ++ 0

!o,++-

! e w D oc um en t ! o , !ew GL Park the+ +.

"ran(action, document

$e*iew the

Park

Document

! e w D oc um en t ! o ,Sa*e a(

Change( !O + +.Comp)ete

7e(

Make

Change(

8.2.2. S*p% ,o:$*"t

"hi( i( a temp)ate accounting entry, "hi( he)p( the u(er in ha*ing a pre entered accounting entry,

"he document and po(ting date( can be changed at the time o5 po(ting the document, Such (amp)e

tran(action( may be u(ed 5or repetiti*e kind o5 tran(action( )ike con*eyance e:pen(e to (a*e time at

u(er )e*e),

or DGPC@ (imi)ar entrie( can be identi5ied 5or u(ing thi( (amp)e document 5eature in S#P,










8.2.2.6 R:$rri"- E"tri!

or po( ting( that occur on a regu)ar ba( i(@ (uch a( payment( 5or rent or intere(t@ )ega) 5ee(@ and

property ta:e(@ the recurring entry program can be u(ed to ha*e the nece((ary document( generated

automatica))y,

"he recurring bu(ine(( tran(action( mu(t be (tored in the (y(tem a( recurring entry origina)

document(,

ach recurring entry origina) document contain( the date o5 the 5ir(t and )a(t po(ting@ the

5re=uency at which po(ting (hou)d be made@ and the date o5 the ne:t p)anned po(ting,

"he recurring entry program mu(t be (tarted at regu)ar inter*a)( within a (peci5ied period,

"he program (e)ect( a)) recurring entry origina) document( in which the date o5 the ne:t

po(ting 5a))( within the ( peci5ied period@ and then generate( a batch input (e((ion,

;hen the (e((ion i( proce((ed@ an ' document that corre(pond( to the origina) document

i( po(ted@ and the date o5 the ne:t po(ting i( changed according)y in the recurring entry

origina) document,

DGPC can u(e thi( 5or booking o5 recurring e:pen( e )ike month)y renta)@ month)y remittance to DH'@

etc,

8.2.2. I"tr!t C%:$%tio" / I"tr!t I"di:tor

"he Bank (@ 'n(titution( and the Lender( 5rom whom )oan( are a*ai)ed wi)) be cr eated a( %endor(, 'n

S#P@ %endor( or GL 5or )oan wi)) be created 5or intere(t ca)cu)ation@ (o intere(t ca)cu)ation wi)) be

automated by u(ing the intere(t ca)cu)ation 5unctiona)ity and by a((igning the intere(t ca)cu)ation

indic ator to the %endor ma(ter or GL ma(ter, 'ntere(t indicator( re=uired by DGPC need to be created

in S#P,

'ntere(t wi)) be ca)cu)ated on month)y ba(i( at an agreed rate o5 intere(t, rom the (y(tem( it i( a)(o

po((ib)e to ca)cu)ate the intere(t on a dai)y ba(i( 5or the month and on po(ting the ( y(tem wi)) po(t the

)a(t date on which the intere(t run wa( done in the ma(ter data o5 the )oan account in Genera) )edger,

8.2.2. Fori-" C$rr":' V%$tio" 7or Op" It*!

"hi( proce(( per5orm( the re*a)uation o5 a)) 5oreign currency open item(@ primari)y in cu(tomer and

*endor account(@ u(ing the month end rate, "hi( proce(( carrie( out 5oreign currency *a)uation 5or

account( managed on an open item ba(i(, %a)uation take( p)ace according to the (ing)e *a)uation

princip)e, "hi( mean( that indi*idua) open item on the key date on)y are taken into con(ideration 5or

the *a)uation,

S#P (e)ect( open item( 5or cu(tomer(@ *endor( and G2L account( po(ted in 5oreign currencie(, Ba(ed

on the e:change rate on the key date@ e:change rate di55erence i( ca)cu)ated automatica))y and

*a)uation document i( po(ted,

"he ba)ance o5 the 5oreign currency ba)ance (heet account(@ i,e,@ the ba)ance o5 the G2L account

managed in a 5oreign currenc y 5orm( the ba(i( o5 the *a)uation, "he e:change rate pro5it or )o(( 5rom

the *a)uation i( po( ted to a (eparate e:pen(e or re*enue account 5or e:change rate di55erence(,










8.2.2.@ It*! A::r$%! & Rr!% o7 Proi!io"

# pro*i(ion document wi)) be created 5or entering pro*i(ion entrie(, #t the time o5 entry o5 a pro*i(ion@

document date 5or re*er(a) wi)) be entered, ntry o5 re*er(e document date 5aci)itate( re*er(a)

program to pick up (uch tran(action( to be re*er(ed, "he pro*i(ion wi)) be made with the combination

o5 G2L account( and co(t center( or interna) order, $e*er(a) o5 the pro*i(ion wi)) be per5ormed on the

(tipu)ated date,

8.2.2.10 C%o!i"- o7 Op" Priod! ()o"t%' "d >r%'+

'n '@ de5ine - to -0 5or po(ting period( and -. to -3 5or (pecia) po(ting period(, Specia) po(ting

period( are main)y u(ed 5or #udit entrie( purpo(e, 'n '@ a)) the period( or (peci5ic period( can be k ept

open, or each and e*ery Company Code@ the(e period( can be opened through the dedicated

po(ting period *ariant, U(ua))y@ on)y the current po(ting period i( open 5or po(ting@ a)) other po(ting

period( are c)o(ed, #t the end o5 thi( po(ting period@ the period i( c)o(ed@ and the ne:t po(ting period

i( opened,

Specia) period( can be kept open 5or c)o(ing po(ting( during the periodend c)o(ing,

8.2.2.11 C%o!i"- Fi!:% >r 7or A!!t A::o$"ti"-

"he program b)ock( the current 5i(ca) year to 5urther po(ting to a((et(, Once the 5i(ca) year i( c)o(ed@

no tran(action( can be po(ted or *a)ue( changed within #((et #ccounting

8.2.2.12 B%": Crr' Forrd

#ccount ba)ance( are carried 5orward 5rom one 5i(ca) year to the ne:t 5i(ca) year by u(ing the (tandard

S#P carry 5orward program a5ter the account( are 5ina)i1ed,

"he ba)ance (heet account( are carried 5orward onto them(e)*e( (T3Cod F.16+ , "he income

(tatement account( are carried 5orward into retained earning( account(,

8.2.2.1= C%o!i"- Pro:d$r!

or DGPC@ Aanuary to December i( identi5ied a( 5inancia) year with -0 accounting period and 6(pecia) period( and c)o(ing acti*ity wi)) happen e*ery month, Month)y c)o(ing wi)) be happening in

re(pecti*e p)ant( 5or p)ant (peci5ic acti*itie( & (ome c)o(ing acti*itie( wi)) happen in a centra)i1ed

manner@ )ike depreciation run etc, "he c)o( ing operation( are to be per5ormed on a month)y or

=uarter)y and year)y ba(i(, Some o5 the C)o(ing Procedure( are e:p)ained be)owJ

Comp)ete Bank $econci)iation (FF6+ ,

Con5irm that a (um o5 'nter Unit ba)ance( i( ero,

n(ure that a)) document( re)ated to MM & SD ha*e been entered in (y(tem,

n(ure that a)) bi))ing document( are re)ea(ed to accounting,

oreign Currency %a)uation 5or Open 'tem(,

#ccrua)( and $e*er(a) o5 pro*i(ion( (FBS1 & F.1+ ,

C)o(e MM period ())PV+ ,

Carry out G$2'$ c)earing (F.1=+ tran(action,

Depreciation $un (AFAB+ ha( been carried out 5or the month,

Sett)ement o5 'nterna) Order( to #UC 8O>>E










$e*iew o5 Parked Document(B%+E

C)o(e ' po(ting period a5ter the month end c)o(ing acti*ity i( o*er (OB2+

Ca)cu)ate & po(t Ba)ance Sheet adu(tment(,

Ba)ance carried 5orward (F.16+ ,

Open ' po(ting period( or !ew 7earE,

Document !umber $ange( 5or !ew 7ear

# )o"t E"d Pro:!!










# >r E"d Pro:!!

8.2.2.18 C! Tr"!:tio"!

Ca(h tran(action( are hand)ed through Ca(h Aourna) in S#P, ach ca(h ourna) (hou)d be a((igned

to one G2L account@ which repre(ent( the ca(h ourna) in the genera) )edger, Ca(h tran(action( wi)) be

recorded ba(ed on an authori1ed payment document recei*ed by the Ca( hier, Ca(h Aourna)

5unctiona)ity wi)) be u(ed 5or hand)ing ca(h tran(action at each p)ant )e*e), "he Ca(h Aourna) i( )ike a

ca(h book in which (y(tem automatica))y ca)cu)ate( and di(p)ay( the opening and c)o(ing ba)ance(

and the receipt( & payment( tota), "here can be any number o5 Ca(h Aourna) under one Company

Code,

o))owing are the (tandard tran(action( in Ca(h Aourna),

-, J :pen(e

0, $J $e*enue

., BJ Ca(h tran(5er 5rom ca(h ourna) to bank

6, CJ Ca(h tran(5er 5rom bank to ca(h ourna)

9, DJ Cu(tomer(incoming2outgoing payment

3, 8J %endor(outgoing2incoming payment

'n DGPC@ Ca(h Aourna) wi)) be maintained at p)ant )e*e),










T 7o%%oi"- di-r* p%i"! t pro:!! o7 :! 5o$r"% @

Ca(h Aourna) Or 'mpre(t

J :p e n( e

$ J $ e * e nu e

B J C a ( h t r a n (5 e r c a ( h o u r n a ) t o b a n k

C J C a ( h t r a n ( 5 e r r o m b a n k t o c a ( h o u rn a )P r op o ( a ) 5 o r $ece ip t o5 D JC u(tomer ( in co m ing2 outgoin g pay ment

'mp r e (t 'mp r e (t 8 J%endor (ou tgoin g2 in coming pay ment

' n cu r n te r in Ca ( h Ao ur n a)-,mp )oy ee "o) erance Li mi t 5or Po(t ing,

: p e n( e ( #E , :p e n (e (

$ e ce ip t o 5 Up da te C a ( h A o u r na )$e 5undin g !O

Ch e =u e #E , Ca ( h "r a n( 5e r r o mSa *e "h eC)o( in gE

B a nk t o C a (h A ou r na ) ,Ca (ho urn a)7S

! O

#PP$O %#L

#pp ro*a) o5

Ca (hMem o(7S

S a nc t io n 2

# p p r o*e O r de r

CH UC ) o( e C a ( h

%e ri5y #n d S a *e P rep ar eA ou r na ) ,

# ( Co mp )e t e Ch e = u e#E , Ca(h t r an(5 er

rom ca(h$ e )e a( e o5 P re p a re

o urn a) to Ban k 'mp r e (t C h e = ue

Park the 'm pre(t

G L

D oc um e n t

Po(t 'mp re( tG L

On)ine Proce((

O55 )ine Proce((

8.2.2.1 Fi"":i% Stt*"t Vr!io"

"he 5inancia) (tatement *er(ion 5orm( the ba(i( 5or creating a ba)ance (heet and pro5it and )o((

(tatement@ a( we)) a( a (tructure 5or entering GL p)anning *a)ue(, 'n DGPC@ the 5inancia) (tatement i(

prepared in comp)iance with Genera))y #c cepted #ccounting Princip)e( and the re)e*ant pro*i(ion( o5

the Companie( #ct o5 "he 8ingdom o5 Bhutan@ 0+++@ etc, By u(ing the 5inancia) ( tatement *er(ion@

the 5o))owing point( are con(ideredJ

Grouping o5 the GL account( & creation o5 hierarchy,

'tem( to be inc)uded in the 5inancia) (tatement(

"he (e=uence in which the(e item( are )i(ted on the (tatement(










"he item te:t( and the )anguage in which they (hou)d be printed

"he chart( o5 account( and the indi*idua) ac count( that are re)e*ant to the Ba)ance Sheet

and Pro5it and Lo(( (tatement account( can be a((igned to particu)ar ba)ance (heet item(

depending on whether the ba)ance i( a debit or a creditE

"ota)(2(ubtota)( that are to be pre(ented on the (tatement( the(e may be di(p)ayed a(

group tota)( or graduated tota)(E,

;hi)e 5raming S%@ range( may be a((igned (o a( to 5aci)itate automatic updating o5 S% on any new

GL account creation,

"he 5inancia) (tatement *er(ion can be maintained a( per the re=uirement,

8.2.2.16 Rporti"-

S#P in5ormation (y(tem pro*ide( the 5o))owing reporting

#ccount Ba)ance( "he ba)anc e( can be (een at account )e*e) 5or the period, "hi( a)(o

inc)ude( ba)ance carry 5orward@ debit 5or the period@ credit 5or the period and accumu)ated

ba)ance(,

"ota)( and Ba)ance(

"ria) Ba)ance

8.2.= FSBP Li"

S. )i" Pro:!! CSBP FSBP No. Pro:!! ,i-r*!

No. No.

2.A- 'ncome 5rom i:edDepo(it( 0,# 0,# #nne:ure -SBP,%SD

2.B0 'ncome 5rom Bond( 0,B 0,B #nne:ure -SBP,%SD

2.C. 'ntere(t on Loan( and#d*ance( 0,C 0,C #nne:ure -SBP,%SD

6 'n*e(tment on Share( 0,D 0,D

9 'ncome 5rom Ser*ice( 0, 0, #nne:ure -SBP,%SD 2.E

3 $ent 5rom mp)oyee(2 2.FOther( 0, 0, #nne:ure -SBP,%SD

< 'ncome 5rom Hire charge( 0,G 0,G #nne:ure -SBP,%SD 2.E










> 'ncome 5rom Sa)e o5 tender 2.Idocument( 0,' 0,' #nne:ure -SBP,%SD

=.B<=C/ 'ncome 5rom LD 0,A 0,A #nne:ure -SBP,%SD

-+ 'ncome 5rom #ccounting#du(tment( 0,8 0,8

-- :change rate di55erence 0,L 0,L #nne:ure -SBP,%SD--

=.A-0 ;hee)ing charge( .,# .,# #nne:ure -SBP,%SD

-. $unning & maintenance:pen(e( 6,# 6,#

8.B-6 "e)ephone & Uti)itie( 6,B 6,B #nne:ure -SBP,%SD

-9 Purcha(e o5 nergy 6,C 6,C

.B-3 'ntere(t on Loan 6,D 6,D #nne:ure -SBP,%SD

-< Corporate Socia) 6, 6, #nne:ure -SBP,%SD 8.E$e(pon(ibi)ityCS$E

-> #d*erti(ement e:pen(e( 6, 6, #nne:ure -SBP,%SD 8.F

8.G-/ #uditor( 5ee & e:pen(e( 6,G 6,G #nne:ure -SBP,%SD

0+ Prior period e:pen(e( 6,H 6,H

8.I &0- 'n(urance 6,' 6,' #nne:ure -SBP,%SD

8.I.A

8.;00 Di*idend payment to DH' 6, A 6,A #nne:ure -SBP,%SD

0. Prepaid :pen(e( 3,G 3,G #nne:ure -SBP,%SD 8.IA

6.06 Depo(it with Other( 3,H 3,H #nne:ure -SBP,%SD










09 #d*ance re)ea(e( 3,' 3,' #nne:ure -SBP,%SD 6I

03 Share capita) <,# <,#

0< ;ithdrawa)2repayment o5 .B<.B=Loan <,B <,B #nne:ure -SBP,%SD

=.,<0> MD <,C <,C #nne:ure -SBP,%SD

=.,2

.C0/ "ran(5er o5 und >, C >, C #nne:ure -SBP,%SD

.+ Ca(h Aourna) #ccounting /,B /,B #nne:ure -SBP,%SD @.B

10.- "a: #ccounting -+ -+ #nne:ure -SBP,%SD

.0 #nnua) C)o(ing -0,# -0,#

8.2.8 I"t-rtio" R$ir*"t

FI 3 CO I"t-rtio"

$e)e*ant Pro5it & Lo(( GL account( are maintained a( co(t e)ement( in Contro))ing, urther@ the(e

co(t e)ement( are )inked to Co(t Center( and Pro5it Center(, "he creation o5 co(t e)ement( andre*enue e)ement( en(ure( that a)) tran(action( po(ted to tho(e GL account( in ' a)(o ha*e a

corre(ponding entry in CO, or Ba)ance Sheet account(@ a de5au)t Pro5it Center wi)) be attached to the

GL #ccount (o that a)) tran(action( 5)ow to Pro5it Cent er and thi( a))ow( creating a tria) ba)ance at a

Pro5it Center )e*e),

FI 3 )) I"t-rtio"

MM and ' are integrated by way o5 automatic account a((ignment( to GL account( 5or materia)

mo*ement( type(@ which ha*e an impact on 5inancia) in5ormation , %a)uation c)a((e( are entered in

the materia) ma(ter 5or the purpo(e o5 pro*iding automatic account po(ting, or a)) mo*ement type(@

interna) tran(action key i( a((igned and GL account( are a((igned again(t the *a)uation c)a(( 5or the

tran(action key,

FI3 R I"t-rtio"










'n S#P@ Payro)) wi)) be done through payro)) H$ Modu)e,GL #ccount 5or ba(ic (a)ary@ bene5it(@ gratuity

etc wi)) be a((igned to each o5 the wage type in payro)) (y(tem through ( ymbo)ic account( a((ignment

and ( y( tem wi)) automatica))y identi5y the GL account( when month end payro)) po(ting happen, #))

detai)( regarding the payro)) data wi)) be a*ai)ab)e in H$ Modu)e and a*ai)ab)e at any point o5 time,

# T 7o%%oi"- di-r* i%%$!trt! FI R i"t-rtio"H

Sa)ary

G e ne r a t e &

S" #$ " Pa y r o )) $ u n ' n tim a tio n to ' n dP r in t P a y ( )i p

#u t om aticS a)a ry #2C D r, Pa y me n t " o Sa)a r y Pa ya b)e #2 C Dr ,

P o( t i ng i n" o Sa)a r y Pa ya b)e ( " o Ba nk O ut go in g # 2Cm p)oye e(

'

"D S& H ea ) thB a n k L o a n ( & P & ! PP Ot h e r

C on t r ib u tio n ( Li(t o 5 S; S L o a n De d u c tio n ('n t im at ion to m p)o ye e( @ 'n t ima t io n r o m

Paym ent@Ba n k B a n k et c

Ou t Go in g Ou t Go in g Ou t Go in g Ou t Go in g

P a ym e n t Pa y me n t Pa y me n t P a ym e n t

Ch e = u e C h e = ue C h e = u e Ch e = u e

P a ym e n t to Pa y me n t

Ch e = u e m p) o ye e ( 'n t ima t io nC h e = u e

! ote I

- , ' n c o me S t a t e m e n t i ( (u e d t o m p ) o y e e a t t h e 7 e a r e n d ,

Ch e =u e 0 , ! PP $ e)a te d $e m itt a nce ( a re d ir e ct)y de po (ite d wi th "he

B a nk( ! P P # 2 C E a nd O n) y C opy o5 C ha ) )a n L i ( t ( e nd t o ! P P

. , S a ) a r y pa ym e n t t oa n m p ) oye e c a n be done i n t o M u ) t i p ) e # 2C

C h e = u e

8.2. ,!:riptio" o7 I*pro*"t!

S.No ,!:riptio" o7 i*pro*"t! R*r!

Parking and Ho)ding the document(, Park and Po(t option i( one o5 the be(t option(@ a(

thi( ha( the 5aci)ity to (tore the document with

- document detai)( 5or any number o5 document(

and a)(o got 5)e:ibi)ity to tak e report( on the

parked document(,

On ) ine currenc y con*er(ion( wi) ) or 5oreign currency tran(act ion(@ DGPC ha( to

0 happen at the time o5 po(ting the maintain di55erent currencie( and e:change rate

document, #t the time o5 c)earing@ type(,










e:change rate *ariation wi)) be

accounted, Debit(2Credit( wi)) be

po(ted to e:change rate di55erence( 5or

)o((2gain(

#utomatic c)earing program wi)) be run

. in te(t mode 5or G$2'$ account( be5ore

5ina) run i( made,

6 Document hi(tory with a)) re5erence(are a*ai)ab)e in the ( y(tem

$ecurring entrie(@ $ecurring entrie(

9 are bu(ine(( t ran(ac tion( in inancia)

#cc ounting that are repeated regu)ar)y,

Che=ue can be printed in the (y(tem

3 and the (ame can be u(ed 5or

payment,

#utomatic po(ting o5 a)) emp)oyee

< re)ated tran(act ion( in rea) time at the

time payro)) run in H$ Modu)e,

> 'ntegrated po(ting 5rom (ub modu)e(,

/ "a: $eporting and '$S reporting,

-+ On)ine ca(h regi(ter Ca(h Aourna)E

Po(ting( 5or pre*iou( period( in ' can

-- be done to the e:tent the po(ting

period( are open,

8.2.6 Pro:!! Co"tro%

o))owing are the interna) contro) proce((e(J

Co"tro%! Co**"t!

"he (y(tem check ( authori1ation( and to)erance(, #n U(er #uthori1ation(

emp)oyee might on)y be authori1ed to po(t to certain

account( within one company code, "o)erance( 5or each

emp)oyee or 5or a group o5 emp)oyee( can be de5ined,

"o)erance( inc)ude a ma:imum ca(h di(count percentage

rate@ a ma:imum amount per cu(tomer or *endor )ine item

and a ma:imum amount per document,

#5ter the *eri5ication@ the Super*i(or po(t( the document, "o operate a( per DOPDe)egation o5 Power2$o)e Matri:E

or each document@ Sy(tem generate( document !o, 'nterna) Document !umber $ange(,

Sy(tem ident i5 ie( a document wi th the document number@ "o ha*e document hi(tory 5or 5u ture

Company Code and 5i(ca) year, re5erence

#uthori(ation to tran(action( in S#PCheck( re)ating to authori1ation 5or po( ting and amount

can be decided and *a)idation( 5or ba(ed check ( 5or ca(h po(ting( are to be pro*ided,

amount ba(ed )imit( 5or po(ting wou)d










Co"tro%! Co**"t!

be incorporated,

"he authori(ation to $e*er(e document wi)) be a( per

De)egation o5 Power, U(er #uthori1ation(

U(er( can Up)oad the (o5t copy o5 bank ad*ice or (tanding

order( into DMS 5or )ater re5erence,

8.2. ,!:riptio" o7 F$":tio"% ,7i:it! / Gp!

$atio #na)y(i( i( not a*ai)ab)e in S#P Standard, But it can be done with he)p o5 B' Modu)e,

$ecognition o5 Long term in*e(tment and Short term in*e(tment,

Sy(tem cannot recogni1e whether the in*e(tment i( )ong term or (hort term in*e(tment(

under 'CO Modu)e and there5ore@ u(er ha( to (e)ect manua))y and po(t into right GL

account(, "hi( howe*er@ can be addre((ed through SCM inancia) Supp)y Chain

ManagementE,

8.= A::o$"t P'9%!

'n the S#P ( y(tem@ #ccount( payab)e (ubmodu)e record( and manage( the accounting data re)ating

to a)) *endor( inc)uding emp)oyee(, 't i( a)( o c)o(e)y integrated with the Materia) Management, #ny

tran(action in procurement@ which ha( a 5inancia) imp)ication@ wou)d automatica))y be re5)ected in

account( payab)e a( we)) a( the genera) )edger, #)(o@ di55erent GL account( wou)d be a55ected ba(ed

on the nature o5 the tran( action in*o)*ed payab)e( and down payment(@ 5or e:amp)eE, "he (y(tem

contain( due date 5oreca(t( and other (tandard report( that can be u(ed to monitor open item(,

"he ' modu)e i( integrated with the MM modu)e and the account determination( are de5ined to

enab)e automatic po(ting( in inanc ia) #ccounting 5or tran(action( in MM ha*ing a 5inancia)

imp)ication,

"he brie5 o*er*iew( o5 the tran( action( that happen in MM modu)e areJ

-, $e=ui(ition

0, Purc ha(e Order

., Good( $eceipt 2 'n*oice $eceipt G$2'$E

6, 'n*oice %eri5ication done by #ccounting DepartmentE

Ft$r! o7 A::o$"t! P'9%

%endor ma(ter maintenance,

#d*ance payment track ing & (ett)ement o5 ad*ance( Down paymentE,

!on P,O 'n*oic e Proce((ing,

Credit 2 Debit memo Proce((ing,

#utomatic and manua) payment program,

Open item & G$2 '$ C)earing,










Ba)ance con5irmation(@ account (tatement(@ and other 5orm( o5 report( to (uit re=uirement( in

bu(ine(( corre(pondence with *endor(,

%endor ?Cu(tomer cro(( adu(tment(,

8.=.1 )!tr ,t

"he #P component contain( %endor ma(ter record( that contro) how bu(ine(( tran(action( are

recorded and po(ted to the account, "he ma(ter record i( u(ed not on)y in #ccounting but a)(o in

Materia)( Management,

1. G"r% ,t"hi( i( data that app)ie( to e*ery purc ha(e organi1ation in the company, "he genera) area

inc)ude(@ 5or e:amp)e@ the cu(tomerQ( name@ addre((@ )anguage@ and te)ephone data,

2. Co*p"' Cod ,t

"hi( i( data that i( (peci5ic to an indi*idua) Company Code, Company Code data inc)ude(@ 5or

e:amp)e@ the reconci)iation account number and term( o5 payment,

=. P$r:! Or-"itio" ,t

"hi( i( data re)e*ant to the purcha( e organi1ation( and di(tribution channe)( o5 the company,

Data that i( (tored in thi( area inc)ude(@ 5or e:amp)e@ data on order proce((ing@ (hipping@ and

bi))ing,

Fo%%oi"- Co*p"' Cod dti%! r *i"ti"d 9' Fi"": 7or ,GPCH

G"r% ,ti%! N*< Addr!! t:.

$econci)iation #ccount 5or "hi( $econci)iation #ccount i( the Genera) )edger 5or the #ccount(

the %endor, Payab)e (ub)edger,










;ithho)ding "a: Detai)( "DS detai)( 5or the %endor are maintained here

Payment "erm( "erm( o5 Payment g, ++- 5or 'mmediate paymentE

Hou(e Bank '5 the %endor i( a)way( paid through the (ame Bank@ then thi( 5ie)d

need( to be maintained,

Cu(tomer Code '5 the %endor i( a)(o a Cu(tomer

Payment Method( "he mode o5 payment through which the %endor wi)) be paid,

A::o$"t Gro$p

ach account mu(t be a((igned to an account group, "he ac count group en(ure( that on)y the

re)e*ant (creen( and 5ie)d( are di(p)ayed and ready 5or input 5or each o5 the cu(tomer ( di55erent

partner 5unction(, or e:amp)e@ the addre((@ communication@ and bank data 5ie)d( are omitted 5or the

account group 5or onetime account(,

"he account group contro)(J

"he type o5 number a((ignment u(ed 5or the account number

# number inter*a) 5rom which the acc ount number i( cho(en, "he (y(tem u(e( the account

number to identi5y the cu(tomer,

;hich 5ie)d( are di(p)ayed when entering or changing cu(tomer ma(ter data and whether

or not an entry mu(t be made in the(e 5ie)d( 5ie)d (tatu(E

;hether the account i( a onetime account,

V"dor A::o$"t Gro$p!

DOM Dome(tic %endor(

$! ore ign %endor(

MP mp)oyee %endor(

O!" One "ime %endor(

'!D 'ndian %endor(

'!" 'nterna) %endor(

P'*"t )tod!

Bank #d*ice

DD2 ""

Che=ue

payment

Ca(h 2 LC etc,










P'*"t Tr*!

"erm( o5 Payment can be de5ined 5or each *endor which wi)) be updated in the %endor Ma(ter and

wi)) be de5au)ted in the PO, ;here the payment term( ha*e been changed in the in*oice )e*e)@ the due

date( wi)) o*erride the origina) due date ca)c u)ated ba(ed on Purcha(e OrderE, "erm( o5 payment wi))

de5ine the credit period@ due date and ca(h di(count@ i5 app)icab)e, "he due date wi)) be ca)cu)ated

5rom a ba(e)ine date a( per the payment term(@ which wi)) be either o5 the 5o))owing date(J

Document Date

Po(ting Date

'n payment term(@ term( 5or in(ta))ment payment can be de5ined, #nd thi( in(ta))ment term( wi)) di55er

5rom *endor to *endor and P,O to P,O, "he in(ta))ment payment term( can be a((igned to *endor

ma(ter or P,O,

or e,g,J

-+ F #t the time o5 Purcha(e Order

>+ F On di(po(a) 'n*entory 2 #((et

-+ F On ina) De)i*ery

N$*9ri"- )!tr R:ord!

ach ma(ter record ha( a uni=ue number, "hi( number i( re=uired to ca)) up the ma(ter record or to

po(t to the cu(tomer account, "he account group determine( the type o5 number a((ignment u(ed

and the *a)id number range 5or a cu(tomer ma(ter record, "he cu(tomer ma(ter record number i(

a((igned either interna))y or e:terna))y, 'nterna) number( are a((igned by the (y(tem@ wherea(

e:terna) number( are entered manua))y when creating the cu(tomer ma(ter record, :terna) number(

can be a)phanumeric,

"he (y(tem en(ure( that the number( a((igned are a)way( uni=ue,

;ith i"tr"% !!i-"*"t @ the ( y(tem (e)ect( the ne:t number 5rom the inter*a),

;ith tr"% !!i-"*"t @ the number i( a((igned e:terna))y@ the (y(tem pre*ent( 5rom entering the

(ame number twice,

R:o":i%itio" A::o$"t!

# reconci)iation account need( to be (peci5ied in the ma(ter record (o that a)) po(ting( made to a

(ub(idiary )edger are a)(o po(ted to the genera) )edger, ;hen po(ting o5 item( to a (ub(idiary )edger@

the S#P (y(tem automatica))y po(t( the (ame data to the genera) )edger at the (ame time, ach

(ub(idiary )edger ha( one or more reconci)iation account( in the genera) )edger, "hi( mean( that

5inancia) (tatement( can be drawn up at any time without ha*ing to tran(5er tota)( 5rom the (ub

)edger( to the genera) )edger,










Wito%di"- T!

"DS to be deducted 5rom the %endor( wi)) be hand)ed by withho)ding ta:e( 5unctiona)ity, "he "DS

certi5icate( and cha))an( can be printed, ;ithho)ding ta: code( wi)) be maintained 5or di55erent rate( o5

"DS, o))owing "DS rate( are app)icab)e and wi)) be created a( withho)ding ta: code( and wi)) be

maintained in the %endor Ma(ter,

T,S R:. ,!:riptio" T S$r: Ed$.

S:. T'p Rt r- C!!

-> "DS deducted on Dome(tic Contractor(2Supp)ier( 0F

"DS deducted on !on Dome(tic

-> Contractor(2Supp)ier( .F

-0 "DS on emp)oyee( are ba( ed on ()ab(

-0 "DS on Hou(e $ent 9F

-. "DS on Di*idend -+F

8.=.2 So%$tio" i" SAP

Po(ting( made in #ccount( Payab)e are (imu)taneou()y recorded in the Genera) Ledger@ where

di55erent G2L account( are updated ba(ed on the tr an(ac tion in*o)*ed payab)e(@ uti)iti e(@ down

payment( and (o onE,"he *endor ma(ter record i( u(ed not on)y in #ccounting but a)(o in Materia)(

Management, By (toring *endor ma(ter data centra))y and (haring it throughout the organi1ation@ it

e)iminate( the proce(( o5 entering the (ame data again and again, "he proce(( o5 #P wi)) (tart 5rom

'n*oice %eri5ication@ #d*ance Payment@ Ser*ice( Payment(@ Direct Payment and wi)) end once the

payment i( made,

o Pre(ent)y@ DGPC i( procuring materia)(@ con(umab)e(@ too)(@ capita) item(@ etc and a)(o

making payment to *endor( & contractor(, Payment( are re)ea( ed ba(ed on t he payment

term( in purcha(e order or agreement,

o DGPC i( a)(o making direct payment toward( e)ectricity charge(@ te)ephone charge( etc,

o 'n S#P@ a)) purcha(e re)ated tran(action( (hou)d be routed through Materia)( Management

and are integrated with ' Modu)e and in*oice i( booked by inance through )ogi(tic 'n*oice

*eri5ication 5or DGPC,

o %endor ma(ter wi)) be created 5or POL and re*o)*ing 5und and the ad*ance payment wi)) be

po(ted with (pecia) GL tran(action(,

o %endor Cu(tomer re)ation wi)) be cr eated between p)ant( 5or the purcha(e o5 energy 5rom one

p)ant to another p)ant,

o 'n*oice *eri5ication i( done again(t the G$! and PO number by inance, Once the in*oice i(

*eri5ied@ it wi)) be a*ai)ab)e 5or payment, '5 any ad*ance i( out(tanding again(t the *endor@

(y(tem wi)) prompt during *eri5ication,

o "DS i( deduc ted at the time o5 in*oic e booking or outgoing payment, Part payment( can be

made i5 re=uired,

o #)) other direct payment( are booked direct )y in %endor bi)) booking tran(action and payment

wi)) be re)ea(ed a5ter mak ing nece((ary (tatutory deduction( 5or which ta: code( are

maintained in *endor ma(ter,










8.=.2.1 V"dor ,o" P'*"t

#d*ance payment( wi)) be made according to the term( o5 payment( with the *endor, "he ad*ance

payment( made to the *endor wi)) be tracked a( di(tinct 5rom the norma) payment( made to the

*endor, "he po(ting 5or down payment( wi)) be carried out to a G2L account other than the ( tandard

Genera) Ledger account 5or the *endor ca))ed a( (pecia) G2L account,

T 7o%%oi"- r t Sp:i% GL I"di:tor! id"ti7id 7or ,GPCH

R:o":i%itio" Sp:i% ,!:riptio" Sp:i%

A/C GL G/L

I"di:tor

0+-+-++++3 0+-+-++++- MD;ork(2Good(2Ser*ice(!oted 'temE

0+-+-++++3 0+-+-++++- MD;ork(2Good(2Ser*ice(D2CE D

0+-+-++++3 -+-+30+++. Down Payment $e=ue(t

0+-+-++++0 -+-+30+++- Down Payment $e=ue(t

0+-+-++++3 0+-+-++++- Guarantee $ecei*ed G

0+-+-++++3 -+-+30+++. #d*ance to %endor( #

0+-+-++++0 -+-+30+++- #d*ance to mp)oyee( B

0+-+-++++3 -+-+30+++0 #d*ance to DH' Di*idend C

0+-+-++++3 0+-+-++++- Security Depo(it H

0+-+-++++3 -+-+90+++- POL '

0+-+-++++3 0+-+-++++- PG;ork(2Good(2Ser*ic e( D2CE 8

0+-+-++++0 -+-+30+++- 'mpre(t #d*ance( to mp)oyee( M

0+-+-++++3 0+-+-++++- Guarantee $ecei*ed D2CET A

0+-+-++++3 0+-+-++++- PG;ork(2Good(2Ser*ic e(!O"D O

0+-+-++++3 -+-+30//// #d*ance( to Other( $

"he de(cription( 5or abo*e GL( are a( be)owI

-+-+90+++- Depo(it( 5or POL

-+-+30+++- #d*ancemp)oyee(

-+-+30+++0 #d*anceDi*idend

-+-+30+++. #d*anceSupp)ier(2Contractor(

-+-+30//// #d*anceOther(

0+-+-++++- Security Depo(it(

0+-+-++++0 O2( Lia, mp)oyee

0+-+-++++3 Sundry Creditor(

,o" p'*"t R$!t "d P'*"t o7 Ad":










# Down payment re=ue(t i( rai( ed by the authori1ed per(on re=ue(ting 5or payment, Ba(ed on the

re=ue(t@ a down payment may be re)ea(ed to the particu)ar *endor and re=ue(t item i( c)eared, Down

payment re=ue(t i( a noted item (pecia) Genera) Ledger account which wi)) not be di(p)ayed in the

,Ba)ance Sheet

Pro:!! F%o

Down payment re=ue(t 6<

Down payment 6>

'n*oice 3.

Down payment c)earing 96

Payment and c)earing 9.

"he accounting entrie( to be pa((ed 5or recording (uch tran(action( are a( 5o))ow(J

%endor #2C Spec ia) G2L 'ndicator &'''(r. %% @:::

)an$ a*c'''''''''..'''''%%"o Outgoing @:::

On receipt o5 in*oice 5rom the *endor and on booking o5 the e:pen(e@ the down payment i( c)eared

o55 again(t the payment to the *endor, "he open item( cho(en 5or proce((ing wou)d inc)ude the

Specia) G2L tran(action( regarding that particu)ar *endor to whom the downpayment ha( been

made,

8.=.2.2 I"oi: 9ooi"- & !tt%*"t o7 d":!

'n*oice i( a document recei*ed 5rom an in*oicing party containing th e payment( to be made ba(ed on

bu(ine(( tran(action( per5ormed in Purcha(ing i:ed a((et(@ con(umab)e( & (er*ice(@

in*entoryE,'n*oice *eri5ication i( done by inance a5ter receipt o5 in*oice 5rom %endor, 'n*oice i(

entered with re5erence to the PO and G$!, Liabi)ity to the %endor i( cr eated at thi( point o5 time, #tthe time o5 'n*oice *eri5ication the (y(tem wi)) prompt the u(er i5 any ad*ance payment e:i(t(,

I" :!< T,S %rd' dd$:td t t ti* o7 ,o" p'*"t< it i%% 9 d5$!td %tr t t

ti* o7 p'*"t.

At t ti* o7 GR (Good! R:ipt+ 3 ()IGO+< $pdt! i" ))<

Inventory A*+'''''.. (r. %%,%%%

'''''''''' %%,%%%"o G$2'$ #2C

At t ti* o7 Sri: "tr' i" ))H

& (r'..%%,%%%:pen(e( #2C 5or e:pen(e re)ated (er*ice(

To R*IR A*+''''''''''''''.%%, :::

I"oi: Vri7i:tio" ()IRO+H










T do:$*"t i%% 9 prd $"dr )) )od$% "d po!td 9' FI )od$% 7tr ri7i:tio"<

R*IR A*+''''''''''..(r. %%,%%%

To -endor A*+''''''''' ''% %,%%%

8.=.2.= O$t-oi"- P'*"t (V"dor P'*"t+

Outgoing payment( are made to *endor( u(ing the document type de5ined 5or payment(, 'n ca(e o5

any downpayment( made to the *endor@ the (ame i( adu(ted at the time o5 booking outgoing

payment by choo(ing the (pecia) G2L open item( 5or that particu)ar *endor and c)earing the (ame,

By u(ing the S#P (tandard 5unctiona)ity@ a)) the che=ue payment( can be managed, "he typica)

procedure under S#P with re(pect to che=ue wi)) beI

aE De5ining the che=ue )ot( 5or each and e*ery hou(e bank o5 DGPC bu(ine((

bE ntering the *endor in*oice,

cE ntering the *endor payment by c)earing the open item created by in*oic e,

dE #ttach che=ue to the payment document number generated in (tep cE,

eE Check the che=ue regi(ter to (ee the che=ue updation,

A$to*ti: P'*"t

'n S#P@ automatic payment program generate( payment 5or a)) *endor( who(e payment i( due on

date, 'n addition@ it ha( got the 5eature o5 b)ocking the *endor payment 5or any *a)id rea(on and

make( other payment re)ated to the *endor, 't ha( a)(o got the ad*antage o5 printing che=ue 5or

mu)tip)e *endor( at a time, ina))y@ the ' po(ting( wi)) a)(o be done by the (y(tem automatica))y,

"o create automatic payment program@ (e*era) con5iguration (tep( need to be maintained@ which wi))

ha*e detai)( o5 hou(e bank@ acc ount id@ rank ing order(@ ma:imum payment )imit@ payment 5or Specia)

GL tran(action(@ etc, "hi( wi)) be con5igured during rea)i1ation pha(e,

)"$% P'*"t R$" J

Here@ the u(er wi)) ha*e to manua))y (e)ect the partie( to whom payment ha( to be made, "DS wi))

a)(o be deducted i5 not a)ready deducted at the time o5 in*oice *eri5ication, "hi( tran(action wi)) be

e:ecuted u(ing S#P tran(action code F3= or F3 , "he tran(action 9. wi)) be u(ed when the u(er

want( to po(t the payment tran(action but doe( not want to print che=ue,

'n S#P@ there i( a 5eature to record the che=ue number 5or the payment document in ca(e o5 manua)

che=ue preparation, "he u(er wi)) attach the che=ue number to the payment document through FC ,

"he tran(action F3 wi)) be u(ed when the u(er want( to po(t the payment tran(action and a)(o

print( che=ue( 5or the *endor,










T "tr' p!!d i%% 9

%endor #2C Dr, ::@:::

"o Outgoing bank #2C ::@:::

"o "DS #2C ::@::::

8.=.2.8 T ,d$:td t So$r: (T,S+

%endor account wi)) be a((igned with one or more "DS code@ i5 app)icab)e, "hi( "DS code wi)) be the

de5au)t "DS code 5or a)) the tran(action( with the *endor, # u(er can howe*er@ change the "DS code

during the tran(action entry, "hi( i( pro*ided to en(ure correct deduction o5 ta: in ca(e( where more

than one "DS rate i( app)icab)e to the (ame *endor due to di55erent nature o5 tran(action(,

"DS deducted during the period ha( to be remitted to the Go*ernment2$$CO, "he (ame need( to be

proce((ed in S#P wherein a)) "DS entrie( po(ted wi)) be debited and bank wi)) be credited, 'n S#P@

the abo*e proce(( i( termed a( cha))an update, Sub(e=uent)y to cha))an update@ in5ormation re)ating

to bank detai)( need( to be captured which i( ca))ed a( bank cha))an update,

Printing o5 "DS Certi5icate(










T 7o%%oi"- di-r* p%i"! t pro:!! o7 A::o$"t! P'9%H

#ccount( Payab)e ?O*er*iew

% e ndo r M at er i a)S "#$"

M a( t er Dat a M a ( te r D at aB y t he C o nc e r ne d Di * i ( io n

C h e c k Send" o Co m petent !O

P O C r eat io n # * ai) ab) eB u d g e t#ut hor i ty 5or #ppro *a)

#*ai)abi)it y7 S

P , O t o S upp ) i e r

' n* en to r y C he= ue 2 D D2'( ( u e 'n * oic e " DS Ce r ti 5i c at e

D e)i *er y t c !D

$e c eip t O 5 P o ( t G ood ( G$ $ecei* e( the

' n* oic e & Ot he r % er i5 ic ati on $ ec ei pt ( D oc um e ntD e)i *er y - , ' n*e n t or y # 2 C D r

D oc ( M ' GO E" o G $ 2 '$

0 , G $ 2 ' $ # 2C D r ,Che=ue 2 D D2 "o %en dor O ut G oing

LC2 ""2'n *oic e P a ym e n t paym ent% e r i5 ic at io n . , % en dor # 2C Dr ,

" o B a n k M' $O E

!OChe c k B a nk 2 $e= ue( t 5o r

P e r 5o r m anc e P er 5 or m an c e S ec ur i ty 2

G ua r ant ee De duc t r o m t he B i ))P a r k i ng

7 S

# d u( t # ga i n ( t D ow n

Paym ent & ' ntere( t

C ha nge ( ' 5

$e =uir ed

#utom at ic Po(t ing o5 "DS

!ote JSy( tem Show( t he

C he c k a )) P a ym e nt t e r m (P o( t i ng'n*o ic e( Du e

i n c ) ud ingB a nk & P e r 5 o r m a nc e

G uara ntee be5ore re)e a( in g the

pay m ent,

Checking o5 LD C)au (e

Do cum en t !o ,

! ot eJ Po(t ing

O r ig ina) Doc um ent ( to be M ain taine d wit h

in ance

Dom e( t ic " DS Ce r ti 5i c at e7S

D ocume nt! o, % end or (

"D S Cert i 5 ic at e 5 or Dom e(t ic %endor ( !O

"DS $em i t tance "D SC ert i5 ic at et o $ $ C O

8.=.2. Pro:!! F%o 7or No" GRN B! P$r:!

"hi( proce(( i( re)ated to pa((ing o5 in*oice( in 5inance modu)e where materia) management

department i( not in*o)*ed, 'n*oice( that wi)) be routed through ' inc)ude #uditor ( remuneration@

in(urance payment(@ (ub(cr iption(@ te)ephone e:pen(e(@ etc, "he(e in*oice( wi)) be pa(( ed through

F36=.










Pro:!! F%o

"he re(pecti*e Department wi)) appro*e the document 5or e:pen(e(,

"he inance Department *eri5ie( the document & update( the payab)e( a2c i,e, create( a

)iabi)ity,

"he (y(tem prompt( the u(er in ca(e an ad*ance e:i(t( 5or the ( er*ice,

inance proce((e( the payment a5ter adu(ting the ad*ance,

"he che=ue printing proce(( wou)d be manua) 2 automatic ba(ed on re=uirement( and

(peci5ication(,

F%o o7 ;o$r"% "tri! i" SAP

1. At t ti* o7 9ooi"- t p"!

Ep"!! A/C ,r <.

To V"dor A/C <

2. At t ti* o7 o$t-oi"- p'*"t

V"dor A/C ,r <

V"dor (Ad":+ A/C <

O$t-oi"- B" A/C <

T,S A/C <

8.=.2.6 Ad": to E*p%o'!

'n S#P@ each emp)oyee i( treated a( *endor and i( grouped under emp)oyee *endor group, "hi(

*endor group i( ba(ica))y to identi5y and proce(( tran(action( re)ated to emp)oyee *endor(, "he

emp)oyee number( are identi5ied by H$ and are part o5 H$ b)ue print documentation,

Genera))y@ the ad*ance payment re=ue(t i( appro*ed by the competent authority, "he ad*ance( to

emp)oyee( are tracked (eparate)y with Specia) G2L 'ndicator( u(ing the #ccount( Payab)e (ub )edger,

or thi( purpo(e emp)oyee wi)) be created a( a *endor,










T 7o%%oi"- di-r*! i%%$!trt t d": r%! "d !tt%*"t o7 Tr% & )di:%

:%i*!H

"ra*e) Management

#d*ance #ctua) C)aim

- , ! a m e & P e r ( ona) ! um ber - , ! a m e & P e r ( ona ) ! um b e r

Cr eat e "r a*e ) 0, " r ip Dat e & " im e0, "rip Da te & "ime

$e=ue ( t ., " r ip De( t ina tio n & $ea (o n S ubm i( ( i on o5 .,"rip De (t in at ion & $e a(on

6, $e =uir e d " r ip # d* anc e # c t ua) " our 6,"rip #d *a nce "aken

$epor t 9, Mi)e age C)aim

3 , # c t ua ) " our C a ) i m

! O

Sy (tem gen er ated

# ppr o* a ) 7 S e m ai) n oti5 ic at io n t o

H$& '

#ppro*a)

S y ( t em g ener at ed Ded uc t r o m

em ai) not i5 ic ation "ic ket Bo ok ing Sa)ar y

- , ! a m e & P e r ( ona ) ! um b e r

S y( tem gen er ate d 0, "r ip Da t e & "ime

.,"rip De (t in at ion & $e a( onemai ) not i 5 i cat ion6 , $ e =u i r e d " r i p #d *a n c e

! O'5 # d* a n ce P r epa r e

actu a) c)a im ( Che=ue2 #d*ic e

OR # d* anc e mp )o ye e %e n d or #2 C D r , 7e (

" o B a n k # 2 CPayment

$eim bur( e

5r om m p)oy ee

P r epa r e ! O"J

B a nk # d * i c e Se n t t oB a nkD ir e c t ) y a nd C he =ue S e nd t oChe= ue2#d*ic emp)o yee

O n)i ne P roc e( (

O 55 ) ine P r oce( (










Medica) C)aim

#d * an c e #c tu a ) Me d i ca ) C ) a im

- , !a m e & P e r ( o n a )!u m b e r Su bmit M ed ica ) -, !ame& Per(ona) !u mber 0 , Da te & "im e

#d *a nc e Su bm i(( ion o5 0, Da te &"im e.,Med ica )$e5erence5or

#c tu a) Me dic a) ., Med ica ) $e 5e re nc e5 or $e= ui r emen t 6,$e=uire d Med ica)#d*an ce

9, $e 5er ra ) Let te r 5 ro m Ho (p ita ) Bi))( 6, Med ica ) #d* an ce " ak en

9, #ctua) Medica )C)aim

C h e = u eC h e = u e

# ( k 5 o r $ e 5 und 5 o r

Ba)a nce #m ount

!ot eJ

- , o r S o m e pa ym en t ( a r e m a de i n 5 a *o r S y( t e m ge ne r a t e d o5 Ho(p i t a) thr ough) ia i ( onO55i cer @ M,O ,H,

# pp ro *a ) e m a i) n o ti 5ic a tio n t o

H$ & ' #ppro*a)

De d u c t S y( te m g e ne r a te dLea*eBo okingS y( t e m ge ne r a t e d

r o m e m ai ) n o ti5 ic atio n t o H $ and" ick ete ma i) n oti5 ica tio n

S a )a r y "o u p d a te Le a * e Bo ok in gBooking

-, !ame&Per(ona) !umber

S y (t e m ge n e r a t e d 0, Date&"im e

%eri5ic atio n ., Medica) $e5erence5or e mai) n oti5 ic at io nD epo (it in

6, Medica) #d*an ce"aken

Ch e=ue 2C a(h9, #ct ua) Medica )C)aim

#d *a nc e !o

Paym ent '5#d*an ceV#ctua)Po(t 2Pa rk

C)aim

D o c um e n t

7e(

Po ( t2 Pa r k P re p a r eP r oc e ( ( C ) a im

D o c u me n t C he = u e 2# d *i ceP o (t 2P a rk Pr e p a re Sig n in g o5

D oc ume nt Ch e= ue 2# d *ic e Ch e =u e2# d* ic e

O n)i ne P roc e( (


8.=.2. E*r-":' P$r:!

'n ca(e o5 emergency@ certain purcha(e( are made without i((ue o5 purcha(e order by a committee

con(tituted 5or that purpo(e,

"he 5o))owing are the procedure(I

#d*ance re)ea(e( to the re(pon(ib)e emp)oyee in the purcha(ing committee a5ter the

appro*a) 5rom the competent authority,

#d*ance( po(ted with (pecia) GL indicator in the emp)oyee *endor,

#5ter the purcha(e@ MM create( purc ha(e order ba(ed on the bi))( and ca(h memo(,

#5ter the *eri5ication o5 ca(h memo( and bi))(@ ad*ance wi)) be adu(ted again(t the emp)oyee

*endor,










Payment wi)) be po(ted again(t *endor,

"he 5o))owing diagram e:p)ain( the proce(( o5 mergency Purcha(e

? mergency Purcha(e #d*ance & Sett)ement

% endor

Cr eation

$e= ue (t or S ub mi (( i on o5 Che=u e

# d *an ce P u rch a(e B i ) )( 2 Ca (h

P a yme nt M em o( Cr eat ion P ,O

M' GO Po(tin g

!O#ppro*a) !O

#ppro*a)

7 S

7S

$e(pon( i b) eP er(o n rom M'$O Po(t ing m p) o ye e t h e Co n ce rn ed D i *i (i on

% en do r !o , "r ea t ed a ( a % en do r 5o r

#d*an cere) ea(e

Outgo ing- , P u r c ha( e H a ( t obe m a de ; i th i n. +& # d u( tm e n t Paym ent(ubmit wi th in6 9Da y(o5 #d*ancePayme nt ,

P o (t # d *an ce P re par eP o(ti n g 0 , Un (p en t am ou nt h a ( to b e $ e5u nd wi th i n - +Da y(

payme nt; it h C he= ue or theDo cum en t 5r om the ) a( t da te Pu rch a(e , % er i 5i cati o n ! O

Speci a)GL # dd i ti on a). , P e na ) t yw i ) ) be c ha r ge d i n c a( e o 5 de 5 au ) t o 5 a bo*e

'nd i cato r # m oun tBoth ca (e(,

6, $em i nder!ot i ce be5o re .+ day(,

Out Go ing

#d *an ce i ( m ore th an !o, P aym en t 5o r

Bi ) ) #m ou nt # dd i ti on a)Ch e= ue Ch e= ue #m ountPrint ing

7e (

$em inder #du(t ing & Po(t in g #d *an ce P o (ti ng !oti ce to the # u tom ati c Po(ti n go 5 'n ter e( t to G L & # (k Con cer ne d Di * i(i on 5or Docu me ntConcerned $e5u nd o5 Ba)ance #m ou nt

Per(on

O n)i ne P roc e( (


8.=.= FSBP Li"

S. )5or Pro:!! CSBP FSBP No. Pro:!! ,i-r*!

No. No.

=.B- Payment to (upp)ier( .,B .,B #nne:ure -SBP,%SD

0 Payment to =.Ccontractor( .,C .,C #nne:ure -SBP,%SD

. mergency Purcha(e( 3, 3, #nne:ure -SBP,%SD 6.E










8.=.8 ,!:riptio" o7 I*pro*"t!

S.No. ,!:riptio" o7 I*pro*"t Ar! R*r!

- Payment "erm( can be a(( igned to %endor ma(ter and there5ore@(y(tem can automatic a))y ca)cu)ate di(count( or charge(,

0 BS" ca)cu)ation and po( ting wi)) be automatic in Sy(tem,

. #utomatic "DS Ca)cu)ation and Po(ting in rea)time by the (y(tem,

6 %endor ageing report a( on date,

9 Li(t o5 o*erdue item(

3 Sy(tem can prompt and adu(t down payment again(t *endor(,

< '5 the (ame *endor (er*ed a( a Cu(tomer@ (y( tem can adu(tautomatica))y %endor %( Cu(tomer c)earingE

> %endor due date ana)y(i( report can be a*ai)ab)e on )ine,

/ #d*ance payment re=ue(t o5 *endor can be track ed a( noted item(

-+ Payment( term( can be attached to the *endor ma(ter@ (o that ( y(tem

can ca)cu)ate due date( automatica))y,

# -- V"dor C$!to*r :ro!! d5$!t*"t! 9' t !'!t*.

8.=. Pro:!! Co"tro%

Co"tro%! Co**"t!

"he concerned department wi) ) 5i )) the *endor %endor "#N 'denti 5ica tion !o, wi) ) be the

ma(t er cr eat ion 5orm 5or cr ea ting new *endor( , %a)id at ion i e)d

Department head o5 the concerned department wi))

*eri5y and 5orward it to ma(ter data maintenanc e

team 5or checking, #P department wi)) check

whether the record a)ready e:i(t( 5or the re(pec ti*e

*endor or not, 'n ca(e the *endor a)ready e:i(t(

then re=ue(t wi)) be (ent back a)ong withe:p)anation to concerned department, 'n ca(e o5

none:i(tence o5 *endor ma(ter record@ new ma(ter

record wi)) be created,

"he #P u(er wi)) en ter the in *oice@ P#$8 the Parki ng 5or *er i5icat ion by the Super*i(or

in*oice@ record the S#P document number on the

documentation,

"he Super*i(or wi)) re*iew the parked document#ppro*a) and *eri5ication a( per De)egation o5

and make change( i5 re=uired@ po(t the ParkedPower

Document,

or each Document@ (y(tem generate( Document'nterna) Document !umber $ange(,

!o,

Sy(tem identi5ie( a document with the document

number@ Company Code and 5i(ca) year, "o ha*e document hi(tory 5or 5uture re5erence

$e*er(a) o5 Document in ca(e o5 rror( #n authori1ed u(er can re*er(e a po(teddocument,

#uthori1ed u(er( can *iew %endor #ccount

Di(p)ay %endor #ccount Ba)ance( Ba)ance( on)ine u(ing the #ccount Ba)ance

en=uiry and entering the Cu(tomer account










Co"tro%! Co**"t!

number,

#uthori1ed u(er( can acce(( Open item %endor

C)ear %endor #ccount Open 'tem( #ccount( and a((ign and c)ear debit( and

credit(,

;here the che=ue i( mi(p)aced or 5or any other

rea(on@ pre*iou( che=ue wi)) be *oided by

pro*iding the appropriate rea(on o5 *oidance o5

che=ue in S#P (y(tem, #t the (ame time

Cance))ation o5 Che=ue( inance wi)) i((ue (top payment in(truction to the

bank, Che=ue cance))ation proce(( i( e:ecuted

and actua) entry i( re*er(ed by re(etting the

c)eared document, "he che=ue regi(ter i( a)(o

updated automatica))y,inance wi)) reprint the che=ue 5rom S#P@ and

$e'((uance o5 Che=ue( the che=ue regi(ter i( a)(o updated & tran(action

recorded,

8.=.6 ,!:riptio" o7 F$":tio"% ,7i:it! / Gp!

!o G#P(

8.8 A::o$"t R:i9%!

#ccount( recei*ab)e (ubmodu)e o5 S#P record( and manage( the accounting data re)ating to a))

cu(tomer(, 't i( c)o(e)y integrated with the Sa)e( and Di(tribution modu)e, #ny tran(action in (a)e(@

which ha( a 5inancia) imp)ication@ wou)d automatica))y be re5)ected in account( recei*ab)e( a( we)) a(

the genera) )edger, #)(o@ di55erent GL account( wou)d be a55ected ba(ed on the nature o5 the

tran(action@ 5or e:amp)e@ ad*ance receipt(@ bank guarantee( and (ecurity depo(it( ,

Both the accounting '#$E and the (a)e( SDE department( o5 an organi1ation u(e cu(tomer ma(ter

record(, By (toring cu(tomer ma(ter data centra))y@ it can be acce((ed throughout organi1ation@ and

a*oid the need to enter the (ame in5ormation twice and a)(o a*oid incon(i(tencie( in ma(ter data, or

e:amp)e@ i5 the addre(( o5 a cu(tomer change(@ it i( re=uired to change once centra))y whic h enab)e(

both accounting and (a)e( department( to acce(( uptodate in5ormation,

Ft$r! o7 A::o$"t R:i9%!

Cu(tomer ma(ter maintenance

Cu(tomer down payment proce((ing

Dunning@ Ba)ance con5irmation etc

C)earing o5 incoming payment again(t Cu(tomer in*oice wi)) be on 'O ba(i( & Pro5it

center wi(e,

$ange o5 too)( that can be u(ed to monitor open item(@ (uch a( account ana)y(e(@ due date

)i(t(,










8.8.1 )!tr ,t.

1. G"r% ,t

"hi( i( data that app)ie( to e*ery (a)e( organi(ation in a company, "he genera) area inc)ude(@

5or e:amp)e@ the cu(tomerQ( name@ addre((@ )anguage and te)ephone data,

2. Co*p"' Cod ,t

"hi( i( data that i( (peci5ic to an indi*idua) Company Code, Company Code data inc)ude(@ 5or

e:amp)e@ the reconci)iation account number@ term( o5 payment and dunning procedure,

=. S%! Ar ,t

"hi( i( data re)e*ant to the (a)e( organi1ation( and di( tribution channe)( o5 a company, Data

that i( (tored in thi( area inc)ude(@ 5or e:amp)e@ (a)e( order proce((ing@ (hipping and bi))ing,

o))owing detai)( wi)) be maintained by inanceJ

G"r% ,ti%! N*< Addr!! t:.

$econci)iation #ccount 5or the Cu(tomer $econci)iation #ccount !o, 5or Cu(tomer,

;ithho)ding "a: Detai)( "DS detai)( 5or the Cu(tomer

Payment "erm( "erm( o5 Payment

#ccount Group One time@ Dome(tic & oreign Cu(tomer(

%endor Code '5 the Cu(tomer i( a)(o a %endor

8.8.1.1 C$!to*r A::o$"t Gro$p

#n account group i( a c)a((i5ic ation or grouping o5 cu(tomer( ba(ed on the characteri (tic(, #

cu(tomer account mu(t be a((igned to an account group, "he account group en(ure( that on)y the

re)e*ant (creen( and 5ie)d( are di(p)ayed and ready 5or input 5or each o5 the cu(tomer ( di55erent

partner 5unction(, or e:amp)e@ the addre((@ communication@ and bank data 5ie)d( are omitted 5or the

account group 5or onetime account(,

"he account group contro)(J

"he type o5 number a((ignment u(ed 5or the account number whether interna) or e:terna),

# number inter*a) 5rom which the acc ount number i( cho(en, "he (y(tem u(e( the account

number to identi5y the cu(tomer,

;hich 5ie)d( are di(p)ayed when entering or changing cu(tomer ma(ter data and whether or

not an entry mu(t be made in the(e 5ie)d( 5ie)d (tatu(E

;hether the account i( a onetime account

'n DGPC@ there wi)) be three #ccount Group( 5or Cu(tomer(

1. K,)C 3 ,o*!ti: C$!to*r!

2. KFRC 3 Fori-" C$!to*r!

=. KOTC 3 O" Ti* C$!to*r!

8. KINC 3 I"tr"% C$!to*r!

8.8.1.2 P'*"t Tr*!










"he 5o))owing Payment "erm( e:i(t current)y in )egacy and p)an to create in S#P,

P%"t PTC BPC

Chhukha Hydropower 69 Day( .+ Day(

8urichhu Hydropower 69 Day( .+ Day(

"a)a Hydropower .+ Day( .+ Day(

8.8.1.= N$*9ri"- )!tr R:ord!

ach ma(ter record ha( a uni=ue number, "hi( number i( re=uired to ca)) up the ma(ter record or to

po(t to the cu(tomer account, "he account group determine( the type o5 number a((ignment u(ed

and the *a)id number range 5or a cu(tomer ma(ter record, "he cu(tomer ma(ter record number i(

a((igned either interna))y or e:terna))y, 'nterna) number( are a(( igned by the ( y(tem@ wherea(

e:terna) number range@ u(er need to put number e:terna))y at the time o5 creation o5 the cu(tomer

ma(ter( record, :terna) number( can be a)phanumeric,

"he (y(tem en(ure( that the number( a((igned are a)way( uni=ue, ;ith interna) a((ignment@ the

(y(tem (e)ect( the ne:t number 5rom the inter*a) and there5ore@ no dup)ication o5 number(, ;ith

e:terna) a((ignment@ the (y(tem pre*ent( entering the (ame number twice, # cu(tomer identi5ication

key wi)) be (ame in a)) Company Code(,

8.8.1.8 R:o":i%itio" A::o$"t!

# reconci)iation account mu(t be (peci5ied in the ma(ter record (o that a)) po(ting( made to a

(ub(idiary )edger are a)(o po(ted to the genera) )edger, ;hen po(t item( to a (ub(idiary )edger@ the

S#P (y(tem automatica))y po(t( the (ame data to the genera) )edger at the (ame time, ach

(ub(idiary )edger ha( one or more reconci)iation account( in the genera) )edger, "hi( mean( that

5inancia) (tatement( can be drawn at any time without ha*ing to tran(5er tota)( 5rom the (ub)edger( to

the genera) )edger,

8.8.2 So%$tio" i" SAP

o Pre(ent)y@ DGPC i( bi))ing to 5oreign and dome(tic cu(tomer(, 'n S#P@ th e proce((e( re)atedto (a)e( are routed through S a)e( and Di(tribution Mode) S DE, "he GL account( 5or 5oreign

cu(tomer and dome(tic cu(tomer i( maintained in SD modu)e u(ing pricing c ondition,

;hene*er bi))ing happen( 5rom SD@ re*enue account( and cu(tomer account( are determined

automatica))y and po(ted to ',

o "he ' modu)e i( integrated with the SD modu)e by de5ining the account determination( in

the S#P (y(tem, Sa)e( ac ti* itie( )eading to 5inancia) i mp)ication( automatica))y update the

re(pecti*e Cu(tomer & G2L account(,

o #((et 2 Materia) di(po(a) wi)) be routed through SD modu)e and corre(ponding accounting

entry wi)) be po(ted in ', '5 the di(po(a) i( with Cu( tomer@ cu(tomer ma(ter wi)) be created,

Sa)e( order wi)) be created in SD 5or the (e)ected cu(tomer( again(t appro*ed materia)(,

8.8.2.1 Sp:i% GL Tr"!:tio"!

Down payment re=ue(t( and down payment( are (pecia) genera) )edger tran(action(, "he( e

tran(action( are not po(ted to the G2L account de5ined in the cu(tomer ma(ter record but to an

a)ternati*e G2L account, Specia) G2L tran(action( are (pecia) tran(action( in account( recei*ab)e

and account( payab)e that are di(p)ayed (eparate)y in the genera) )edger and the (ub )edger, "hi(










i( achie*ed by po(ting to a)ternati*e GL account(@ in( tead o5 po(ting to th e reconci)iation account(

5or recei*ab)e( and payab)e(,

"he 5o))owing (pecia) G2L tran(action( are a*ai)ab)e in (tandard (y(temJ

Down payment( and down payment re=ue(t(

Guarantee(

$e(er*e( 5or bad debt

Security depo(it(

#bo*e (pecia) procedure( are di(p)ayed (eparate)y 5rom other recei*ab)e( and payab)e( on the

ba)ance (heet either 5or (tatutory rea(on(@ (uch a( with down payment(@ or 5or contro) rea(on(@ (uch

a( with guarantee( recei*ed, # (eparate (pecia) G2L account i( created 5or each (pecia) G2L

tran(action, #( a re(u)t@ it i( po((ib)e to di(p)ay each tran(action in the ba)ance (heet without ha*ing

to carry out any tran(5er po(ting( and to recei*e an o*er*iew *ia the account )imited to th i( procedure

on)y,

Pro:!! F%o

Down payment re=ue(t F3=

Down paymentreceiptE F32@

'n*oice F368

Down payment c)earing F3=@

-, ;hen the down payment i( recei*ed 5rom the cu(tomer(@ the entry i( to be recorded u(ing

the (pecia) G2L indicator 5or the re(pecti*e (pecia) G2L tran( action,

'ncoming Bank #2C '''''''''''''(r. %%,%%%

"o Cu(tomer #2C Specia) G2L 'ndicatorE ::@:::

0, Once the bi))ing i( done and a recei*ab)e 5rom the Cu(tomer i( generated@ the amount i(

adu(ted 5rom the tota) recei*ab)e( 5rom the cu(tomer and the ba)ance i( co))ected,

;hi)e choo(ing the open item(@ the ( pecia) G2L item( are a)(o (e)ected and adu(ted

again(t the tota) recei*ab)e( 5rom that cu(tomer,

'''''''''''.(r. %%,%%%Bank #2C

A*+'''' (r.Cu(tomer Sp), G2LE ::@:::

"o Cu(tomer #2C '''''''''''.%% ,%%%

8.8.2.2 C$!to*r I":o*i"- p'*"t

"he (y(tem i( ab)e to hand)e cu(tomer payment( in di55erent mode( (uch a( che=ue@ ca(h payment

etc, 'ncoming payment a))ow( u (er to record receipt( 5rom cu(tomer( in the (y(tem and adu(t them

again(t in*oice( and debit memo(,










'ncoming payment can be booked partia))y or re(idua))y depending on (ituation, 'n*oice(@ ad*ance(

and debit memo( can be partia))y (ett)ed,

8.8.2.= ,$""i"- Noti: (R*i"dr Lttr+

Sometime the cu(tomer( may not pay on time, 'n thi( ca(e a payment reminder or a dunning notice

can be (ent to remind the out(tanding due(, "he (y(tem dun( the open item( 5rom a cu(tomer which

ha( a debit ba)ance,

8.8.2.8 Corr!po"d": it C$!to*r!

"he account (tatement and ba)ance con5irmation( can be (ent to cu(t omer( periodica))y, $eminder

notice can be (ent to a)) cu(tomer( who(e payment( ar e o*erdue, "hi( i( po(( ib)e by u(ing the S#P

(tandard 5unctiona)ity,

8.8.2. C$!to*r i! %!o S$pp%ir/ V"dor

'5 a cu(tomer i( a)(o a *endor@ or *ice *er(a@ there can be the payment program and the dunning

program o55(et the cu(tomer and *endor open item( again(t each other, U(er can a)(o (e)ect the

*endor )ine item( at the time o5 di(p)ay o5 the cu(tomer )ine item( 5or thi( account,

Be5ore c)earing item( between a *endor and cu(tomer account@ it i( re=uired toI

- Create a cu(tomer ma(ter record 5or the *endor that i( a)(o a cu(tomer,

0, nter the *endor account number in the %endor 5ie)d in the contro) (ection o5 the genera) data

in the cu(tomer ma(ter record,

., nter the cu(tomer account number in the Cu(tomer 5ie)d in the contro) (ection o5 the genera)

data in the *endor ma(ter record,

6, Choo(e C%ri"- it "dor and :%ri"- it :$!to*r in the company code data in

both the cu(tomer and *endor ma(ter record(, 'n thi( way@ each company code can decide

(eparate)y whether it need( to o55(et the cu(tomer again(t the *endor,

or DGPC@ P"C i( a)(o a Cu(tomer and %endor, or thi(@ Cu(tomer %( %endor re)ation wi)) be

maintained 5or P"C i5 re=uired and (y(tem wi)) then automatica))y adu(t( the incoming and outgoing

payment(,

Pro:!! i" ,GPC (A::o$"t! R:i9%+










"he 5o))owing are the main proc e(( under #2$I

o S,O Creation

o Bi))ing

o "DS

o Dunning

o 'ncoming Payment

T Fo%%oi"- di-r* p%i"! t :o*p%t 7%o o7 A::o$"t! r:i9% (BPC & PTC+H










#ccount( $ecei*ab)e P"C

Cr eati on o5 Cr eation o5

Cu( tomer Materi a)S"#$ "

Ma( ter D ata Ma( ter Da ta

Cu(tomer !o,++-

Cr eati on o5 Meter

Sa )e( Or der Ch ange "he ! O% eri 5ic ati on$eadi ng

; ith B) oc ki ng S a)e( O rder

S tatu(

7S

#ppro* e &

$ e)ea( e the

S a) e( Or der

C opy o5 B ank P roc e( (

B i )) in g # d* ic e 'ncomi ng

P ayme nt

'nc omi ng P ayment P i c k " he ! O% eri 5ic ati on O pen 'tem( #u tomati c a) )y ,

7S$ec ei pt( c an be u)) or P ar tia)

P ark B i) )i ngP ar k the

D ocument#d u( t Down pa yment Do cument

P o(t B i ) )i ng D unningDunni ng Char ge(

D ocument ! ot ic e !O% eri 5ic ati on

Change (

B i )) in g 7S

D ocument D unn i ng " e : t @

P ark O r P o( t the P o( t theD unning

Doc ument( D ocumen t(Ch a rge ( ! D

B ank #d* i ceDunni ng #ck now) edgement or Mon th)y B i) ) !o tic e Or "" Month)y S tatement(

B ank #d *i ce

Cr edit to D GP C

#2C

A+ R"$ R:o-"itio" t P%"t.










Ba(ed on the Meter reading in5ormation@ SD create( Sa)e( Order, "hi( (a)e( order can be

*eri5ied by the Competent #uthority, On appro*a)@ the Competent #uthority re)ea(e( the

Sa)e( Order 5or bi))ing,

B+ Bi%%i"-.

Once the Sa)e( order i( re)ea(ed 5or bi))ing@ the bi))ing i( proce((ed, $e*enue recognition

happen( when bi))ing document i( generated on de)i*ery p)ant wi(e, #ccounting entrie( are

automatica))y po(ted to re*enue account and debtor( account at the time o5 generation o5

bi))ing document,

"he (igned copy o5 p)ant wi(e AM$ Statement wi)) be (canned and attached to DMS,

Scanned copy o5 AM$ Statement can be retrie*ed by the Corporate O55ice at the time o5

bi))ing and (end a (ing)e and centra)i1ed bi)) to the cu(tomer a)ong with the AM$

*en i5 the bi)) date i( a5ter the end o5 the month@ the re*enue (hou)d be accounted within

that month on)y,

C+ R:ipt 7ro* C$!to*r (I":o*i"- p'*"t+

'ncoming payment( are recorded in S#P (y(tem by u(ing the re(pecti*e tran(action 5or

po(ting incoming payment, "he receipt( 5rom Cu(tomer( are hand)ed through #ccount(

$ecei*ab)e, "he re(pecti*e document type 5or receipt 5rom cu(tomer( i( to be u(ed,

Corporate inance recei*e( the incoming payment and po(ting i( routed through Pro5it Centre

#ccounting, Bank payment ad*ice wi)) be the proo5 o5 incoming payment 5rom cu(tomer(,

o BPC (end( bank payment ad*ice to bank and a copy o5 bank ad*ice (ent to DGPC,

"hi( bank ad*ice (er*e a( a proo5 o5 incoming payment and po(ting wi)) be made

ba(ed on thi( bank ad*ice,

o P"C make( payment to $M# and $M# intimate( bank to mak e payment t o DGPC

#2C, # copy o5 bank ad*ice (ent to DGPC by $M# and thi( copy (er*e a( a proo5 o5 incoming payment 5orm P"C,

,+ I"tr P%"t Bi%%i"-

"hi( i( the purcha(e made between p)ant(, or thi( proce((@ p)ant( wi)) ha*e Cu(tomer

%endor re)ation between them,

o P)ant wi)) be con(idered a( Cu(tomer and %endor

o Se))ing p)ant wi)) rai(e Sa)e( Order,

o Se))ing p)ant recogni1e( a( re*enue and recei*ing p)ant recogni1e( a( e:pen(e,










E+ T Ro'%t' E"r-' Cr-!

$oya)ty energy ca)cu)ation wi)) be done in Sa)e( & Di(tribution modu)e and the nece((ary

tran(action( triggered in ' automatica))y,

8.8.= FSBP Li"


No. No.

1.A- )ectricity $e*enue BPC-,# -,# #nne:ure -SBP,%SD

1.A0 $oya)ty energy re*enue -,#9 -,#9 #nne:ure -SBP,%SD

1.B. )ectr icity $e*enue P"C -,B -,B #nne:ure -SBP,%SD

8.8.8 ,!:riptio" o7 I*pro*"t!

S. No. ,!:riptio" o7 I*pro*"t! R*r!

- Credit Contro) through (y(tem i( a*ai)ab)e in S#P,

0 Down payment can be tracked and adu(ted at the time o5 incoming payment,

. Sy(tem can generate Dunning notice 5or o*erdue item(,

6 Cu(tomer %( %endor c)earing automatica))y by the (y(tem,

9 P)ant wi(e (a)e( order can be created ba(ed on the de)i*ery,

3 On)ine #geing report( are po((ib)e,

< On)ine reporting i( a*ai)ab)e,










8.8. Pro:!! Co"tro%

Co"tro%! Co**"t!

U(er wi)) rai(e a re=ue(t 5or new cu(tomer account

u(ing interna) Ser*ice $e=ue(t $e=ue(t 5or new

Cu(tomerE or proponent wi)) rai(e a re=ue(t 5or

in*oice 5or a new Cu(tomer, "he #ccount(

$ecei*ab)e u(er wi)) *eri5y thatJ Cu(tomer "#N code wi)) be the %a)idation ie)d

-, "he re=ue(t i( *a)id and i( appro*ed

0, Check that the cu(tomer doe( not e:i(t in the

(y(tem,

., Create the cu(tomer and a((ign the cu(t omer to

an #ccount Group,

"he #$ u(er wi)) enter the in*oice@ P#$8 the

in*oice @ record the S#P document number on the Park ing 5or *eri5 icat ion by the Super*i(or

documentation,

"he Super*i(or wi)) re*iew the Park ed document#ppro*a) and *eri5ication a( per De)egation o5

and mak e change( i5 re=uired@ Po(t the Park edPower

Document,

or ach Document@ Sy(tem generate(

Document !o, 'nterna) Document !umber $ange(,

Sy(tem identi5ie( a document with the document

number@ Company code and 5i(ca) year, "o ha*e document hi(tory 5or 5uture re5erence

$e*er(a) o5 Document in ca(e o5 rror( #n authori1ed u(er can re*er(e a po(teddocument,

#uthori(ed u(er( can *iew Cu(tomer #ccount

Ba)ance( on)ine u(ing the #ccount Ba)anceDi(p)ay Cu(tomer #ccount Ba)ance(

en=uiry and entering the Cu(tomer account

number,

#uthori1ed u(er( can acce(( Open item

C)ear Cu(tomer #ccount Open 'tem( Cu(tomer #ccount( and a((ign and c)ear debit(

and credit(,

8.8.6 ,!:riptio" o7 F$":tio"% ,7i:it! / Gp!

!o Gap










8. A!!t A::o$"ti"-

"he #((et #ccounting '##E c omponent i( u(ed 5or managing and (uper*i(ing 5i:ed a((et( with the

S#P $2. Sy(tem, 'n S#P $2. inancia) #ccounting@ it (er*e( a( a (ub(idiary )edger to the ' Genera)

Ledger@ pro*iding detai)ed in5ormation on tran(action( in*o)*ing 5i:ed a((et(, "he i: ed #((et modu)e

i( an integrated a((et management (o)ution 5or addition(@ updating@ tracking@ depreciation and

admini(trati*e purpo(e(, #((et( are depreciated periodica))y to arri*e at their curr ent net *a)ue, Once

an a((et i( capita)i1ed@ it can be tran(5erred between )ocation(@ co(t centre( , #((et( can be remo*ed

5rom the #((et( Ledger by di(po(ing them,

"he i:ed #((et( Modu)e wi)) pro*ide 5o))owing 5unction(J

!ew a((et addition

#dd to an e:i(ting a((et

Modi5y a((et detai)(

#((et tran(5er

#((et retirement

Depreciation

Ft$r! o7 A!!t A::o$"ti"-










$ecord ac=ui(ition o5 5i:ed a((et

$ecord di(po(a) 2 writeo55 o5 a((et

Dri)) down 5or a particu)ar a((et to *iew the tran(action hi(tory 5or that a((et,

#((et Depreciation

8..1 )!tr ,t

"he #((et #ccounting modu)e contain( ma(ter record( that contro) how bu( ine(( tran(action( are

recorded and po(ted to the account, "he #((et ma(ter record a)(o contain( a)) the data re=uired to

manage Company ( i:ed #((et(, #((et ma(ter wi)) be created at p)ant )e*e),

Fo%%oi"- dti%! r *i"ti"d i" t A!!t )!tr

G"r% ,ti%! #((et De(cription@ Capita)i1ation Date@ #c=ui(ition Date etc,

Ti* ,p"d"t Bu(ine(( #rea@ P)ant@ Co(t Center @ Location@ Per(ona) !o,

A!!t C%!! "he #((et Ma(ter i( c reated within an #((et C)a((, "he (creen

)ayout@ depreciation term(@ account determination are de5au)ted

5rom the #( (et C)a((

Chart o5 Depreciation Chart( o5 Depreciation are u(ed in order to manage *ariou(

re=uirement( 5or the depreciation and *a)uation o5 a((et(, "he(e

chart( o5 depreciation are u(ua))y country(peci5ic and are de5ined

independent)y o5 the other organi1ationa) unit(,

'n5ormation on the Origin o5 the %endor detai)(@ #c=ui(ition date @ etc

#((et

'n(urance Data 'n(urance detai)(

Depreciation #rea Depreciati on key@ U(e5u) )i5e in year(2period(@ Start date 5or

depreciation ca)cu)ation etc,

!umber $ange( ach #((et C)a(( wi)) ha*e (eparate number range, "here wi)) be

interna) number range(@ which mean( the number get a((igned

automatica))y once a(( et ma(ter record get( created, "he

ma:imum )ength o5 number wi)) be twe)*e character(,

8..1.1 A!!t C%!!!

"he a((e t c)a(( i( the mo(t important criteria 5or (tructuring 5i:ed a((et( 5rom an accounting point o5

*iew, *ery a((et ha( to be a((igned to e:act)y one a((et c)a((, "he a((et c)a(( i( u(ed to a((ign

the a((et( and their bu(ine(( tran(action(E to the correct genera) )edger account(, Se*era) a((et

c)a((e( can u(e the (ame account a((ignment, "he mo(t important ta(k( o5 the a((et c)a((e( areJ

the a((ignment o5 de5au)t *a)ue( when creating a((et( particu)ar)y depreciation term(E

the grouping o5 a((et( 5or reporting purpo(e(

8..2 So%$tio" i" SAP










o Pre(ent)y@ DGPC i( u(ing #((et Group@ Sub group concept 5or the c reation o5 a((et

codi5ication, "hi( a((et codi5ication wi)) be continuing in S#P@ and in each a( (et ma(ter@ a((et

e*a)uation group wi)) be maintained, "hi( e*a)uation group can be up to 5our )e*e)(,

AM.o "he P$ 5or #((et i( to be created with account a((ignment category

o #((et which can be identi5ied a( an a((et at the time o5 P$ can be purcha(ed direct)y a( an

a((et without routing through in*entory coding, "here5ore@ in*entory code creation i( not

re=uired 5or tho(e a((et(, #nd tho(e a(( et which cannot be identi5ied a( a((et at P$ )e*e)@

materia) code wi)) be created 5or tho(e a((et( and )ater it wi)) be capita)i1ed to a((et ma(ter,

o #((et( which can be put into u( e immediate)y wi)) be capita)i1ed immediate)y at the time o5

M'GO po(ting 'n*entory update(E and deprec iation wi)) be charged 5rom the time o5

capita)i1ation, ,g, #((et( purcha(ed in the nature o5 Computer@ urniture & i:ture( and

%ehic)e( etc, wi)) be capita)i1ed and (tart depreciation immediate)y,

o #((et which cannot be put to u(age immediate)y are routed through

#UCC;'PE2'!%!"O$7 and capita)i1ed at time o5 put to u(age, Depreciation wi)) be run

on)y a5ter put to u(age,

o 'n ca(e o5 a((et -++F 5unded by grant@ amount e=ua) to the annua) depreciation on (uch

a((et (hou)d be tran(5erred 5rom capita) re(er*e to depreciation,

o #ny addition o5 *a)ue@ impro*ement or part rep)acement to a 5i:ed a( (et that re(u)t in

increa(ing the uti)ity or capacity or )i5e o5 the a((et (ha)) be capita)i1ed and inc)uded in the

co(t o5 a((et, "he c o(t o5 a((et wi)) be capita)i1ed by (ett)ing the interna) order,

o 'n DGPC@ the Straight Line method wi)) be u(ed 5or depreciation ca)cu)ation,

o ;hen the a(( et( are not in u(e 2 operation@ the depreciation 5or that a((et can be (hut down

and )ocation@ cu(todian etc can a)(o be changed,

o "ran(5er o5 a((et between p)ant( a( and when re=uired can be done by changing the a((et

co(t center and cu(todian in the a((et ma(ter, "he re(pecti*e p)ant( (ha)) charge

proportionate depreciation ba(ed on the period o5 ho)ding,

o 'n(urance detai)( o5 indi*idua) a((et( can be maintained in a((et ma(ter,

o #((et di(po(a) wi)) be routed through SD and MM modu)e, #((et can be di(po(ed 5u))y or

partia))y, S#P pro*ide( the option o5 #mount or Percentage or uantity in ca(e o5 partia)

di(po(a), Depreciation@ on a((et( to be di(po(ed o5@ wi)) be charged upto the date o5 di(po(a),

"hi( i( change 5rom accounting po)icy@ where no depreciation i( charged during the year o5

(a)e,

o #((et( which are 5u))y depreciated and (ti)) u(ab)e wi)) be maintained W !u,-,

o Depreciation on a((et( u(ed during con( truction period 5or con(truction work( i( to be

capita)i1ed ti)) the date o5 commi((ioning o5 the proect and therea5ter@ charged to re*enue,

8..2.1 P$r:! o7 Cpit% Good! (Tro$- ))3 ))/FI & AA+










#)) a((et purcha(e( (hou)d be routed through Materia)( Management in the 5orm o5 a Purcha(e Order,

"he #ccount( (ection wi)) create the #((et Ma(ter record be5ore Purcha(e Order i( rai(ed through

MM Modu)e,

Creation o5 #((et Ma(ter

Creating the Purcha(e re=ui(ition

Creating the Purcha(e order

Po(ting the Good( receipt

Po(ting the 'n*oice receipt

AM1. Purc ha(e Order i( cr eated wi th an ac count a(( ignment and the re5 er ence o5 #((et

number mentioned in the P,O,

2. On receipt o5 the a((et@ the 5o))owing entry get( generated under MM Modu)e@

Asset A*+''''''''(r. %%%

"o G$2'$ #2C ''''''''''.%%%

? =. 'n*oice *eri5ication "he 5o))owing entry wi)) be parked by the MM modu)eI

#t the time o5 in*oice *eri5ication@ the (y(tem wi)) prompt the u(er to noti5y i5 any ad*anc e

payment e:i(t(,

G$2'$ #2 +''''''.(r %%,%%%

To -endor A*+''''''.%%,%%% ,

T 7o%%oi"- di-r* p%i"! t A!!t A::o$"ti"- Pro:!! (P$r:! & Cpit%itio"+H










#((et #ccounting

i n an c e C o n ce rn e d D i* i( io n MM %e n d or S t o re

$ e =ue ( t 5 r om

Co n c er n e d S "#$ "

di*i( io n

7SB u d g e t # p p r o * a ) !O#( (et

Ma(ter

Cr ea t io n

!O

Sy (t em C r e at io n o 5 B udge tGe n e ra t ed Pu r c ha ( e #*ai)a bi)ity Che ck "en de r in g Proce (( ! O,+ +- $e =ui (itio n

C r e a tio n o 5 C op y P u rc h a (e

P ur c ha ( e Or der Or de r

$e ce ip t O5 P ,O

D e) i*e r y O5 $ e ce ip t o 5 Ch e c k

Go o d ( Go o d ( ;i th P ,O

#( (e t ' m m ediat e Capit a) i1 ati onPo( t G$2 '$

Ca pit a)i1a tio n

'$ Po(t#UC

%eri 5 ic at ion

M '$ OE

Capi t a) i1 at ion at t he "im e o5

'( (ue5 or U( age

Ou tGoin g

Payme nt

C h e = u e 2D D2 On) ine P r oc e( (C he = ue 2 D D 2

#d *i ce 2#d*ice 2

Paym en t 2""2LCPaymen t 2""2 LC

O5 5 )ine Proc e( (

8..2.2 A!!t :$i!itio" tro$- I"tr"% A:tiit'

#n ac=ui(ition 5rom interna) acti*ity i( the capita)i1ation o5 good( or acti*itie( that are part)y or

comp)ete)y created within the company, 'n DGPC@ there wou)d be proce((e( o5 capita)i1ation o5 #UCthrough booking o5 co(t direct)y to #UC & ;BS e)ement in Proect Sy(tem PSE,

8..2.= Stt%*"t o7 I"!t*"t or WBS E%*"t!

'n PS ? ;BS e)ement( ;ork Breakdown StructureE wi)) be created, "he co(t i( then po(ted to ;BS

e)ement *ia *ariou( modu)e( e,g, 5rom MM *ia good( i((ue@ 5rom ' *ia po(ting e:pen(e(, "he ;BS

e)ement i( (ett )ed per iodica)) y t o a ((et (, "o (ett )e the ;BS to #UC@ the proce(( ing type #u tomat ic i(

@ (e)ect the proce((ing type u)),(e)ected@ and to (ett)e ;BS 5rom #UC to #((et( T3Cod C;+










8..2.8 A!!t $"dr Co"!tr$:tio"

On (etting up o5 a )arge proect@ the e:pen(e( incurred on the proect inc)uding capita) and re*enue

e:pen(e( wi)) be tracked through in *e(tment proect and in turn through #((et under con( truction,

#((et under con(truction wi)) be managed a( an a( (et ma(ter record@ which can be (ett)ed to the

recei*er( Co(t Center or #((et Ma(terE, On comp)etion o5 the proect@ the )ine item( mu(t be c)eared

and then di(tributed to th e *ariou( recei*er( a((et( E by de5ining the di(tr ibution ru)e( name o5 the

recei*er@ percent o5 the * a)ue to be (ett)ed@ period 5or (ett)ement@ etc,E, #t the time o5 (et t)ement

tran(action@ actua) po(ting i( carried out according to the di(tribution ru)e( (peci5ied in the order

(ett)ement, "hi( he)p( in di(tributing *ariou( proect co(t( o*er a range o5 a((et( during capita)i1ation,

o #UC can be (ett)ed to one or more #((et ma(ter, i ,e, Under #UC @)ine item wi(e (ett)ement

can a)(o be done to one #((et Ma(ter or more than one #((et Ma(ter,

8..2. Cpit%itio" o7 I""tor' t t ti* o7 i!!$ 7ro* !tor

#((et which cannot be recogni1ed a( an a((et at the time o5 P$ and )ectro Mechanica) item( are

routed through in*entory, #( and when re=ui(ition 5rom the concerned di*i(ion or department are

recei*ed@ the(e a((et wi)) be i((ued by (e)ecting mo*ement type 281 and capita)i1 ed at the time o5 put

to u(age, Depreciation wi)) be run on)y a5ter put to u(age,

8..2.6 Lo V%$ A!!t

Low *a)ue #((et co(ting !u, 9++2 and be)ow are charged o55 a( e:pen(e( during the year o5

purcha( e, Loo( e "oo)( co(ting abo*e !u,9++2 are depreciated -9 F per annum, or (uch a((et(@ an

a((et c)a(( wi)) be created a( Loo(e "oo)(,

8..2. A!!t ,pr:itio"

Di55erent depreciation rate( are con5igured u(ing di55erent depreciation key( and they wi)) be attached

with the a((et ma(ter( at the time o5 creating an a((et ma(ter,

be hand)ed by creating Book Depreciation depreciationDepreciation a( per accounting po)icy wi))

area, ;herea( @ depreciation out(ide accounting po)ic y but i ( re=uired 5or meeting other re=uirement

5or e,g, a( per the Bhutan )ectricity #uthority@ "ari55 Determination $egu)ation@ 0++< wi)) be hand)ed

by creating Group a((et( 5or each b)ock and attaching the (ame to e*ery a((et created in #S+-,

S#P gi*e( a 5unctiona)ity o5 Depreciation oreca(t $eport wherein one can ana)y1e the depreciat ion

o5 the #((et o*er a period o5 year(, "he p)anned depreciation i( po(ted to the genera) )edger at the

time o5 the month)y depreciation po(ting run, "hi( po(ting run i( e:ecuted a( background ob to po(t

the p)anned deprec iation 5or each po(ting )e*e) 5or each indi*idua) a((et a( a )ump (um amount,

,or DGPC@ there wou)d be month)y po(ting 5or Book Depreciation "he depreciation po(ting cyc)e i(

determined by entering the )ength o5 time in po(ting period(E between two depreciationpo(ting run(,

"hi( mean( that a (etting o5 - indicate( month)y po(ting@ . mean( =uarter)y po(ting@ 3 mean( (emi

annua)@ and -0 mean( annua) 5or a 5i(ca) year *er(ion with -0 po(ting period(E, ;hen a depreciation

po(ting run i( (tarted@ one ha( to enter the period 5or which one want( it to be po(ted,










T Fo%%oi"- di-r* p%i"! t dpr:itio" r$" i" SAPH

Depreciation $un

1 , L i ( t O 5 C oun t r yS pe c i 5 ic D e p r e c i a t ion

#r ea(,

2 , ; e ca n C r e a te o u r Ow n C h a r t O5

De p r e ci at io n # re a ( , De p r e cia t io n

= , # ( ( i gn C ha r t O 5 D e pr e c ia t io n " o

C o m pa ny C o de

-, Bu i) ding(-, C api t a) i1 at io n D ate

0 , M a c h i ne r ie (#( ( et C )a ( ( #( (e t Ma ( te r 0 , D ep r e ci at io n # re a

., %ehic )e (. , D e p r e c i a t io n 8 e y

6 , # ( ( et U nde r C on( t r uc t i o n (

Mon th )y

- , D e p r e c i a t ion ' ( C a ) cu )a t e d u ( i ng D e p r e c i a t i on$ u nD e p r e c i a t i on 8 e y ( ,

D eprec ia tion0 , ' ! - J " a : D e p r e c i a t i o n 9 F

8e y(., GL0+ J Bu i )d in g S t ra ig ht Line ?0F

6 , G + + + J ! o D ep r e c ia ti o n

U np ) an n e d P )a n n ed Sp e ci a )

D ep r e c ia tio n D e p re c ia ti on De p r e cia t io n

"e(t $un

P r oduc t io n$ u n

On) ine P r oc e( (

O5 5) ine P r oc e( ( Sy (tem Po(t(

to ' GL

o 'n ca(e o5 a( (et o*erhau)ing@ depreciation wi)) be (hutdown at the time when a((et i( not in

u(e2operation and on comp)etion o5 o*erhau)ing@ depreciation wi)) be charged on Book %a)ue O*erhau)ed %a)ue,

o "ho(e a((et( pre*iou()y charged depreciation on wrong a((et c)a(( wi)) be tran( 5erred to new

a((et c)a((, "he deprec iation (ha)) be charged pro(pecti*e)y,

o Depreciation wi)) be charged on 5i:ed a(( et (o)d or retired during the year up to the date o5

(a)e,

8..2. A!!t R%$tio"

#((et re*a)uation wi)) be an o55)ine proce((, U(er need( to input the re*a)ued *a)ue o5 a((et in the

(y(tem, On running AR2@N #((et $e*a)uationE@ ( y(tem wi)) update the re*a)ued *a)ue to the a((et

ma(ter, $e*a)uation can be done by up)oading the NLS 5i)e into the (y(tem, or a((et re*a)uation@ a

c)earing #2C need to be created, Gain or )o(( on re*a)uation wi)) be updated to thi( c)earing #2C, On

depreciation run@ depreciation wi)) be charged again(t the re*a)ued amount,










"he 5o))owing entry wi)) be automatica))y pa((ed by the (y(tem at the time o5 re*a)uationI

'n ca(e o5 gain ari(ing 5rom the re*a)uation o5 a((et@ it i( tran(5erred to $e*a)uation $e(er*e(

i:ed #((et #2C Dr ''''.%%,%%%

Revaluation Reserve A*+''..%%,%%%

'n ca(e o5 )o(( ari(ing 5rom the re*a)uation o5 a((et@ it i( tran(5erred to Lo(( on re*a)uation #2CI

Lo(( on $e*a)uation #2C Dr ''.%% ,%%%

+''''''''''%%,%%%i:ed #((et #2

8..2.@ A!!t Br Codi"- / A!!t Id"ti7i:tio"

DGPC may adopt 5or #((et Bar Coding 5or #((et %eri5ication, 't i( printed u(ing a 5ree)yde5inab)e S#P

(cript 5orm (pro-r* RABARC01+ or with S#P report SALR0101= , Printout can be u(ed 5or

)abe)ing a((et( 5or indi*idua) identi5ication, "he barcode i( uni=ue 5or each a((et@ (ince it repre(ent(

the a((et main number and (ubnumber or combination o5 #((et c)a(( and #((et !o, %ariou( barc ode

5ormat( are a*ai)ab)e in the S#P Sy(tem (uch a( #! -.E, "he (tandard 5orm i( (et 5or the 5ormat

BCCD./C, "hi( 5ormat a))ow( the barcode con*er(ion o5 a)) a)phanumeric character( and the

hyphen no other (pecia) (ymbo)(E, Barcode reader can be u(ed during phy(ica) *eri5ication and

compared with #((et $egi(ter, "o )ink Bar Code $eader to S#P Sy(tem@ (ome inter5ace( or a third

party package wi)) be re=uired,

o DGPC need an inter5ace to Print bar code with S#P

o 'n #((et ma(ter@ 'n*entory !umber '!%!$E 5ie)d can be captured with Bar Code,

o '5 inter5ace i( not u(ed@ then u(e LSM; to capture the 5ie)d in the a((et ma(ter,

o Bar code machine wi)) read the phy(ica) a((et and gi*e( a report which can be u(ed LSM;

up)oading in S#P,

8..2.10 A!!t P'!i:% Vri7i:tio"

#((et phy(ica) *eri5ication wi)) be an o55)ine proce(( a( (tandard S#P doe( not ha*e thi( option, rom

the (y(tem@ comp)ete )i(t o5 #((et Location wi( e2P)ant wi(e2Co(t center wi(eE can be generated, U(er

need( to *eri5y the a((et phy(ica))y and any addition or de)etion ari(ing out 5rom the *eri5ication need

to be updated in the (y(t em, #)) adu(tment a( a re(u)t o5 *eri5ication wi)) be adu(ted by the (y(tem

automatica))y,

8..2.1 A!!t Wrr"t'

;arranty detai)( o5 each a((et wi)) be captured in the #((et Ma(ter, 'n #(( et Ma(ter@ under e*a)uation

group@ a((et warranty detai)( need to be 5i))ed by the u(er,

8..2.2 A!!t Rtir*"t

"he a((et retirement con(i(t( o5 any o5 the 5o))owingJ

Sa)e o5 an a((et

Scrapping o5 an a((et










"ran(5erring o5 an a((et

"he abo*e mentioned item( can be done by u(ing S#P (tandard 5unctiona)ity,

"ran(action( re)ated to (a)e o5 a((et are proce((ed in #((et #ccounting modu)e, "he retirement o5

a((et with re*enue can be done by choo(ing the re(pecti*e a((et that i( to be retired either

partia))y or who))yE, 'n ca(e o5 partia) retirement@ the (ame may be in term( o5 *a)ue or =uantity or

re)ati*e percentage to the actua) a((et,

"he ca)cu)ation( 5or the pro5it2)o(( on (a)e are ca)cu)ated interna))y and the updating o5 the

re(pecti*e G2L account( happen( automatica))y on po(ting the document,

A. Rtir*"t Wito$t R"$/S:rppi"-

or $etirement without $e*enue2Scrapping@ the !et Book %a)ue o5 the #( (et i( the Lo(( on Scrap,

Lo!!< Rtir*"t "d S:rppi"- o7 A!!t! A /C..,r. <

...A::$*$%td ,pr:itio" A/C .... ,r <

To A!!t A/C.. .................. ........... <

B. Rtir*"t it R"$ (Wit C$!to*r+

$etirement with $e*enue i( to be routed through SD & MM modu)e, Ma(ter data creation wi)) happen

5or the cu(tomer, "he ca)cu)ation( 5or the pro5it2)o(( on (a)e are ca)cu)ated interna))y and the updating










o5 the re(pecti*e G2L account( happen( automatica))y on po(ting the document, "he 5o))owing

accounting tran(action( wi)) be pa((ed 5or retirement with re*enue@

-, E"tr' p!!d o" ppro% o7 propo!% 7or rit o77 o7 !!t!<

' ''' 'Lo((@ $etirement and Sc rapping o5 #((et( ;D%E #2C ,,Dr, ::@:::

"o Pro*i(ion 5or #((et Ob(o)e(cence # *+'' ::@:::

2. E"tr' p!!d o" !%! "d t tr"!:tio" i%% 9 -"rtd $to*ti:%%' 7ro* t !'!t*<

Cu(tomer #2C ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,, Dr, ::@:::

#ccumu)ated Depreciation #2C,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Dr, ::@:::

G2L on Sa)e o5 #((et #2C ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Dr, ::@:::

Sa)e o5 an #((et #2C,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, Dr, ::@:::"o #((et,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, Cr,::@:::

"o Sa)e o5 an #((et C)earing #ccountE,,,,,,,,,,,,,,,,,,,,,,,, ,,, Cr, ::@:::

Not I7 tr ! -i" o" !%< t Lo!! o" A!!t GL o$%d -t r7%:td i" t :rdit !id.

=. E"tr' p!!d o" dpo!it o7 :!<

'ncoming Bank2Ca(h #2C ,,,,,,,,,,,,,,,,,,,,,,,,,,,,Dr, ::@:::

"o Cu(tomer #2C ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,Cr, ::@:::

8. E"tr' p!!d o" rit 9: o7 proi!io" 7tr !% o7 !!t<

rovision or Asset /"solescence A*+'' ,,,,,,,,,,,,Dr, ::@:::

"o Loss, Retirement and crapping o Assets W(-& A*+ '''''..(r. %%,%%%

C. Rtir*"t it R"$ (Wito$t C$!to*r+

'n ca(e o5 #((et retirement without cu(tomer@ Ma(ter data creation 5or cu(tomer i( not re=uired, "he

incoming payment wi)) be direct)y po(ted to Ca(h 2 Bank #2C by crediting (a)e( proceed(,

-, E"tr' p!!d o" ppro% o7 propo!% 7or rit o77 o7 !!t!<

ets W(-& A*+ '''''..(r. %%,%%%Lo((@ $etirement and Sc rapping o5 #((

To rovision or Asset /"solesc ence A*+'' Cr,::@:::

0, E"tr' p!!d o" !%!<

#ccumu)ated Depreciation #2C,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Dr, ::@:::

G2L on Sa)e o5 #((et #2C ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Dr, ::@:::

Sa)e o5 an #((et #2C,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,, Dr, ::@:::

"o #((et,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,, Cr, ::@:::

Wipro Ltd. P- @0 o7 186









Not I7 tr ! -i" o" !%< t Lo!! o" A!!t GL o$%d -t r7%:td i" t :rdit

!id.

=. E"tr' p!!d o" dpo!it o7 :!<

'ncoming Bank2Ca(h #2C ,,,,,,,,,,,,,,,,,,,,,,,,,,,,Dr, ::@:::

"o Sa)e o5 an #((et #2C ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,Cr, ::@: ::

. E"tr' p!!d o" rit 9: o7 proi!io" 7tr !% o7 !!t<

rovision or Asset /"solescence A*+''............(r. %%,%%%To Loss, Retirement and c rapping o Ass ets W(-& A*+ '''''..(r. %%,%%%

8..2.= A!!t Tr"!7r (I"tr U"it Tr"!7r+

#((et tran(5er within Company Code i( made main)y 5or 0 rea(on(I

A+ Wro"- A!!t C%!!

'n ca(e@ the a((et wa( created under a wrong a((et c)a((@ then a new a((et ha( to be

(( et C)a(( and an 'nter Company "ran(5ercreated in a correct # i( to be e:ecuted,

B+ C"- i" Lo:tio" (S-*"t+ 'n ca(e o5 a change in )ocation o5 th e a( (et@

the data )ike Co(t centre@ )ocation@ p)ant cu(todian etc, in the ma(ter record may a)(o

need to be changed,










"he 5o))owing diagram( i))u(trate( the #((et tran(5er 'nter Unit #((et "ran( 5erE

'nter Unit #((et "ran(5er

$e=u e(t )e t ter S"#$"

5 o r " r a n( 5 e r

!O

# p p ro*a )

7S

- , P ) a nne d D e p r e c i a t ion ,$un

0 , D e pr e c i a ti o n e 5 5 e c t i n t heD epre cia t io n

Cu rren tC o(t ce nt er

C ha n ge t he # ( ( e t ma ( t e r I !O " J

- , C o ( t C e n t e r

0 , L oc a t i on' n # ( ( e t m a ( t er @ C ha nge t h e C o ( t c e n t r e@ P ) a nt @

# (( et "r an (5 er . , Per (on n e) ! o , o r L oc a t ion a nd C u ( t od i a n ,C u( t od i a n

5 r o m c u r r e nt C o ( t C e n t e r

t one w C o( t Ce n t e r

On) ine Proce( (

De pr ecia tion wi)) trig ge r theMon th )y

C o ( t Ce n t e r a nd t h e e 5 5 e c t w i) )D epre cia t io nO55 )ine Pr oc e(( be in n ew Co( t Ce nte r

!D

Not3

'5 the a((et tran(5er i( within the (ame co(t center@ then depreciation run be5ore the tran(5er i( not

re=uired, But i5 the tran(5er o5 a((et i( between di55erent co(t center( then depreciation (hou)d be run

to tran(5er the accumu)ated depreciation upto to the date o5 tran(5er, Depreciation in the new co(t

center wi)) be a55ected 5rom the date o5 tran(5er,

8..2.8 C%o!i"- Oprtio"!

#, "he yearend c)o(ing program i( u(ed to c)o(e the 5i(ca) year 5or one or more company code(

5rom an accounting per(pecti*e, Once the 5i(ca) year i( c)o(ed@ one can no )onger po(t or

change *a)ue( within #((et accounting 5or e:amp)e@ by reca)cu)ating depreciationE, "he 5i(ca)

year that i( c)o(ed i( a)way( the year 5o))owing the )a(t c)o(ed 5i(ca) year,

B, #t the time o5 c)o(ing the period@ (y(tem per5orm( the 5o))owing check(I

o "he (y(tem 5ound no error( during the ca)cu)ation o5 depreciation (uch a(@

incorrec t)y de5ined ca)cu)ation key(E










o "he p)anned deprec iation 5rom the automatic po(ting area ha( been comp)ete)y

po(ted to the genera) )edger,

o #)) in comp)ete a((et( ma(ter record(E ha*e been comp)eted@ (ince thi( c heck doe(

not make (en(e 5or a((et( under con(truction@ thi( check can be pre*ented 5rom

being made 5or a((et( under con( truction,

8..= FSBP Li"

S. No. )5or Pro:!! CSBP FSBP Pro:!! ,i-r*!

No. No.

6.A @6.A2- Capita)i 1ation o5 #((et 3,# 3,# #nne:ure -SBP,%SD

6.B0 Depreciation o5 #((et 3 ,B 3,B #nne:ure -SBP,%SD

. $e*a)uation o5 #((et 3,A 3,A

6 Phy(ica) %eri5icationo5 #((et 3,8 3,8

9 "ran(5er o5 #((et( >,B >,B #nne:ure -SBP,%SD .B

8..8 ,!:riptio" o7 I*pro*"t!

S%.N ,!:riptio" o7 i*pro*"t! CSBP pi" r ddr!!d R*r!o

- #((et Comp)ete Hi(tory wou)d be

a*ai)ab)e in the (y(tem

0 #((et tran(5er report can be generated

on rea)time ba(i(,

. Di55erent reporting according to

#ccounting2$eporting Standard(

9 =uipment !umber can be a((igned to

#((et !umber

3 Legacy #((et !umber can be captured

to new #((et Ma(ter,

8.. ,!:riptio" o7 F$":tio"% ,7i:it! / Gp!

!o G#P(

Wipro Ltd. P- @= o7 186









8.6 B" A::o$"ti"-

# Hou(e Bank i( a combination o5 a Bank and a Branch, #ccount id i( the account number, # hou(e

bank can ha*e mu)tip)e account 'D(, ach hou(e bank and account 'D combination wi)) ha*e one

main Genera) Ledger ac count, Bank #ccount Ma(ter Data wi)) be maintained by the inance

Department centra))y,

I*p%*"ttio" S:op

Managing che=ue receipt( and payment(

Printing( o5 bank che=ue

Che=ue )ot maintenance

Bank reconc i)iation through bank (tatement up)oad

8.6.1 )!tr dt

"he Bank Ma(ter contain( a)) the data re)e*ant to the Bank #ccount( re=uired 5or carrying out the

banking tran(action(, o))owing detai)( are maintained in the Bank Ma(terJ

? Hou(e Bank #)) bank data i( determined u(ing thi( key

? #ccount 'd "hi( 'D toge ther wi th the 'D 5or the hou(e bank uni=ue )y de5ine( a bank

account

? De(cription !ame o5 the bank@ Location etc,

? Bank #2C !umber "hi( 5ie)d contain( the number under which the account i( managed at the

bank

Currenc y ? Currency in which the Bank #ccount i( maintained

? Country "he country in which the Bank i( )ocated

? GL #ccount "he GL #ccount o5 the Bank

"he 5o))owing diagram i))u(trate( the re)ation between Bank and GL account

Wipro Ltd. P- @8 o7 18 6









8.6.2 So%$tio" i" SAP

'n DGPC@ 5or automatic reconci)iation purpo(e@ mini mum o5 three G2L account( are created 5or each

combination o5 hou(e bank and account 'D con(i(ting o5 one main account and two (ub account

'ncoming #ccount & Outgoing #ccountE and other GL account( i5 nece((ary, ntrie( are initia))y

po(ted to the bank (ubaccount, rom ( ubaccount@ the entrie( are automatica))y po(ted to the main

account ba(ed on matching o5 the entrie( with the bank (tatement,

1. B" )i" A/C

2. B" I":o*i"- A/C

=. B" O$t Goi"- A/C

"he o))owing diagram i))u(trate( po(ting 5)ow 5rom (ub account( to bank main acc ountI

8.6.2.1 C$ Lot )i"t"":

Che=ue )ot( are maintained 5or Hou(e Bank(, Che=ue )ot i( i((ued by the re(pecti*e bank and pre

printed che=ue wi)) be u(ed 5or making payment, "he(e che=ue number( are (eria))y a((igned

interna))y to the payment document(, "he che=ue i((ued appear( in che=ue regi(ter, Howe*er@ in

ca(e o5 manua) payment tran(action( and 5or manua) che=ue creation@ che=ue number can be

# a((igned manua))y to the payment document through T3:od FC )"$% C$! ,

'5 during che=ue printing the che=ue get( (poi)ed@ che=ue( can be reprinted gi*ing appropriate rea(on

code(, "he che=ue number get( *oid and the ne:t 5ree number i( a((igned to the payment document,

'n ca(e o5 mi(appropriation or )o(( o5 che=ue(@ unu(ed che=ue( can be *oided in S#P, Gi*ing b)ank

che=ue( and che=ue( o5 type not o*er a certain amount can be hand)ed by *oiding unu(ed che=ue(

and when the che=ue i( u(ed@ cance))ing the *oiding in5ormation,

S#P pro*ide( the 5o))owing option( in che=ue managementI










-, Che=ue $egi(ter

0, Che=ue 'n5ormation

., Unu(ed che=ue

6, Che=ue renumber(

9, $eprint the che=ue

3, %oid i((ued che=ue

T 7o%%oi"- di-r* p%i"! t C$ )"-*"t i" SAPH

Che=ue Management

S "#$"

! oteJ

CH! Che= ue $egi ( ter M i( c e)) aneou( CH- Che=ue 'n5orm ationB i )) i ng 'n S #P or M 'GO or ; ork O rder

B i) ) ing or 'n* oi c e CH. Unu( ed C he=ueor Ca( h Memo(% e ri 5ic ati on

CH6 $enum ber

CH9 Manua) Che =ue

CH< $epr int the Che= ue

P o( ti ng out P o(ti ng CH> % oid Pa yme nt Che=ue

G oing Do cume nt CH/ %oid '(( ued C he=ue

P ay ment CH D e) ete % oi d Che=ue (

Che=u e -, Che =ue $egi ( ter

P r int ing i n 0, Che =ue Lot(

S # P ., '( (u e Che=ue (@ tc

Che=u e Aoi nt or S ing )e

S i gantur y

Che =ueS "#$"

On)ine Proce((

O55 )ine Proce((










8.6.2.2 B" R:o":i%itio"

"he Bank reconci)iation proce(( i( ba(ed on the entrie( pa((ed through the bank (ub account and

main bank account, #( there wi)) be time )ag between the che=ue( i((ued 2 depo(ited and the

rea)i1ation in the bank@ there need( to be reconci)iation between the bank (tatement and the book

ba)ance, or thi( purpo(e@ bank reconci)iation (tatement B$SE wi)) be prepared at periodic inter*a)(,

#5ter reconci)iation@ the (y(tem wi)) generate the che=ue( i((ued but not c)eared and che=ue(

depo(ited but not rea)i1ed, or thi( purpo(e a hou(e bank & account id wi)) be created 5or each o5 the

bank 5or which B$S i( going to be generated,

8.6.2.= B" R:o":i%itio" Pro:!!

T o$t-oi"- p'*"t! i%% 9 do" "d t ::o$"ti"- "tr' i%% 9H

%endor #2C Dr ' ''%%,%%%

A*+ '..%%,%%%"o Outgoing bank

Si*i%r%'< " r:ipt 7ro* :$!to*r i! ::o$"td< t ::o$"ti"- "tr' i%% 9H

'ncoming Bank #2C Dr ''%%,%%%

"o Cu(tomer #2C ::@:::

#)) the other bank charge( inc)uding intere( t@ LC charge( wi)) be accounted a( payment( and a)) the

credit made by the bank on account o5 intere(t on depo(it( etc wi)) be treated in )ine with depo(it( ,

;hen the bank (tatement i( recei*ed@ the bank reconci)iation wi)) be done on)ine,

For po!ti"- t tr"!:tio"< t 7o%%oi"- dti%! i%% 9 "trd.

Company Code@ Hou(e Bank@ #ccount 'd@ Statement !umber@ Statement date@ Currency@ OpeningBa)ance and C)o(ing Ba)ance o5 the bank (tatement and po(ting date, Pre(( enter and a new (creen

appearing XProce(( Manua) Bank Statement ,wi)) be

nter a)) the re)e*ant in5ormation )ike tran(action@ *a)ue date@ amount@ a))ocation Cu(tomer Che=ue

!umberE@ document number i5 the doc ument no o5 origina) tran(action i( knownE@ bank re5erence

Payment Che=ue !umberE@ po(ting date o5 the amount in bank (tatement@ 5or a)) the tran(action( that

ha*e been 5ound in the bank (tatement 5or a particu)ar period, On (a*ing@ the 5o))owing entrie( wi)) be

pa((edJ

'' %%,%%%Hou(e Bank #2C Main Bank #ccountE Dr

*+ '''''''''..%%,%%%"o 'ncoming Bank #

''''''.%%,%%%Outgoing Bank #2C Dr

'..%%,%%%"o Hou(e Bank #2C Main Bank #ccountE

"he 5und tran(5er( wi)) be treated a( depo(it(2 payment( and the entrie( wi)) be pa((ed a( abo*e,










#5ter thi(@ the hou(e bank account wi)) (how the ba)ance a( per bank (tatement and the ba)ance( in

the 'ncoming bank account and Outgoing payment account ba)ance( wi)) (how the che=ue( depo(ited

but not rea)i1ed and che=ue( i((ued but not c)eared,

T 7o%%oi"- di-r* p%i"! t pro:!! o7 :rtio" o7 9" *!tr & 9"

r:o":i%itio"H

Bank Ma(ter & B$S Hou(e BankE

B a n k ! a m e J

B a n k Ma ( te r #c co u nt !o , J B a n k Sta t e me n t

C r e a tio n M ' C$ Co d e J

S; ' "Co deJ

B a n k

' m p o r t b a n k 'de nt i 5 ic at io n

U n i= u e 8e y S ta t e me n t

t o S # P

Po( t in g D ai )y B a nk 8 e y J$ u n B $ S i n

B a n k Ba nk G L JS#PO th er G L J" r a n( a c t i o n (

# u to m a ti c P r o *id e d @ U ( e r $ e a ) t im e Po ( ti n g 8n o cki n g o5 5 c an S e )e c t th eUp d a t e o 5 d o c u me n t "r a n( act io n ( "r a n(a cti o n( ba n k GL

# ut om a t i cCh ec k dep o( it @ c h ec k i( ( ued @ ba nk

P o ( ti n g o 5 c ha r ge( de bit ed b y b ank @ c a ( h

B u( i n e ( (wi th dr aw a)@ c a( h de po( i ted e tc ,

"ran( act io n(

!DU p d a t e d B a n k G L

B a n k S t a t e m e n tS"#$ "

M on t h ) y E

O n)i ne P r oc e ( (

O 55 )in e Pr o c e( (

8.6.= FSBP Li"

S. )5or S$9 Pro:!! )i"or Pro:!! CSBP FSBP Pro:!!

No. Pro:!! No. No. ,i-r*!

- Bank Hou(e Bank Manua) Bank /,# /,# #nne:ure-SBP,%SD @.A#ccounting Statement and

)ectronic Bank

Statement










8.6.8 ,!:riptio" o7 I*pro*"t!

S.No. ,!:riptio" o7 i*pro*"t! R*r!

- On)ine $econci)iation

0 Main Bank ba)ance matche( with Bank

ba)ance,

Wipro Ltd. P- @@ o7 186









8. )od$% I"t-rtio" ())3FI+

8..1 )tri% p$r:! A::o$"ti"- & SAP

Purc ha(e Order wi)) be rai(ed in the MM modu)e, #ccounting o5 purcha(e( wi)) be c on5igured u( ing

account determination in MM modu)e o5 S#P, "he determination wi)) be made u(ing 5o))owing

parameter(J

Company Code

%a)uation C)a((

V%$tio" C%!!

%a)uation C)a(( i( ba(ica))y the broad c)a((i5ication o5 materia)( )ike $aw Materia)@ Semiini(hed@

ini(hed Good(@ "rading Good(@ etc, which are a((igned in the Materia) Ma(ter,

"he *a)uation c)a(( determine( the G2L account( that are updated a( a re(u)t o5 a tran(action or

e*ent@ (uch a( a good( mo*ement, "he accounting entrie( 5rom MM Modu)e are pa((ed ba(ed on the

type o5 tran(action and the *a)uation c)a((, Detai)ed e:p)anation i( gi*en in MM modu)e about

*a)uation c)a(( e(@ mo*ement type etc,

or DGPC@ the 5o))owing materia) type( wi)) be createdI

)tri% T'p )tri% T'p ,!:riptio"

M )ectromechanica)

%H %ehic)e

"P "oo)( and P)ant(

O O55ice =uipment

M# Machinery

'" 'n5ormation "echno)ogy

G! Genera) 'tem

S ire ighting #nd Sa5ety

CL Ci*i) 'tem

CO Con(umab)e(

!B; Di(po(a)(

L' Li*erie(

SP Stationery and Printing

'5 re=uired@ additiona) *a)uation c)a((e( can be added )ater,

Fo%%oi"- d:i!io"! 9" t" 7or *tri% :od :rtio"

Materia) numbering (ha)) be interna) within the con5igured number range 5or eac h

materia) type,

Materia) code( need to be created 5or (crap that i( to be (o)d,










or a)) (tock accounting document( generated 5rom MM@ PM and SD@ the be)ow mentioned Document

type( and Po(ting key( are automatica))y de5au)ted,

,o:$*"t T'p!

$ 'n*oice receipt ?MM

$% Bi))ing document SD

;# Good( i((ue

; Good( receipt,

I""tor' V%$tio" Pro:!!

Wit t i"t-rtio" o7 FI "d )) tro$- ::o$"t !!i-"*"t!< %% tr"!:tio"! i"o%i"-

i""tor' *o*"t! $to*ti:%%' $pdt i""tor' %$ "d "o *"$% ori"-! i!

r$ird.

8..2 I""tor' V%$tio"

Materia) *a)uation i( the determination o5 the *a)ue o5 a (tock o5 materia)(,Materia) *a)uation wi)) be at

a p)ant )e*e), %a)uation o5 good( depend( on the price contro) procedure (et in the materia) ma(ter

record, 'n the S#P (y(tem@ materia) *a)uation can be carried out on the ba( i( o5 either o5 the 5o))owing

two method(J

FIFO (Fir!t i" Fir!t O$t+

'O 5ir(t in@ 5ir(t outE (tand( 5or the a((umption that the 5ir(t (tock( o5 a materia) to be recei*ed are

the 5ir(t to be con(umed, "he *a)ue o5 the (tock i( there5ore@ ca)cu)ated ba(ed on the )a(t (tock(

recei*ed,

;hen you run 'O *a)uation@ the (y( tem ca)cu)ate( the 'O *a)ue( o5 the materia)( concerned, "he

re(u)t( are di(p)ayed in the 5orm o5 a )i(t that contain( the 5o))owing in5ormationJ

"he c)o(ing (tock =uantity and c)o(ing ( tock *a)ue 5or each materia) 5or the period in =ue(tiona( we)) a( the 'O *a)ue and the di55erence between that and the (tock *a)ue

"he net *a)ue ba(ed on )owe(t *a)ue determination i5 you carry out 'O *a)uation with

)owe(t *a)ue compari(onE

"he tota)( 5or each *a)uation area or company code by materia) (tock account

"he tota)( by *a)uation area or company code

"he proce(( o5 which *a)uation to be adopted wi)) be taken up at the time o5 rea)i1ation,

Period end c)o(ing ha( to be carried out in Materia)( Management at the end o5 each period to a))ow

good( mo*ement in the ne:t period, "hi( i( re=uired a( the priceI (tock *a)ue and =uantity are

managed period wi(e in the (y(tem,










)AP ()oi"- Ar- Pri:+

'n the mo*ing a*erage price procedure denoted a( %E@ the (y(tem *a)uate( good( receipt( with the

purcha( e order price and good( i((ue( with the current mo*ing a*erage price,

"he (y(tem automatica))y ca)cu)ate( the good( i((ue( upon e*ery good( mo*ement by di*iding the

tota) *a)ue by the tota) (tock =uantity,

Po!ti"- '! 7or i""tor' dp"di"- o" t tr"!:tio"<

>/ Stock Dr ''..%%,%%%

// Stock Cr ''.. %%,%%%

T 7o%%oi"- di-r* p%i"! t :o*p%t pro:$r*"t :':%H










8..= Good! R:ipt

Ba(ed on the Purc ha(e order and the actua) =uantity recei*ed@ a Good( $eceipt G$E wi)) be rai(ed in

MM modu)e, "he 5o))owing accounting entry get( automatica))y pa((ed in the ',

'n*entory #2C Dr, uantity recei*ed Y PO rate any other e:pen(e(E

"o G$ 2 '$ Good( $eceipt2'n*oice $eceiptE

"o reight C)earing #2c ;here 5reight i( not 5rom the (ame *endor and bui)t into the

PO a( a de)i*ery conditionE

8..8 )tri% Rt$r" to V"dor

"here wi)) be in(tance( where materia) purcha(ed 5rom *endor may be returned 5or *ariou(

operationa) rea(on(,

Materia) returned to *endor wi)) be recorded in S#P with re5erence to Good( $eceipt or

Purc ha(e Order in MM,

Sto: Rt$r"!H t 7o%%oi"- ::o$"ti"- "tr' i%% -t -"rtd $"dr )) )od$%H

'''''.%%,%%%G$2'$ #2C Dr

*+ '''.Stock # ::@:::

8.. V"dor I"oi: Pro:!!i"-

%endor in*oice( wi)) be proce((ed ba(ed on the in*oice( recei*ed 5rom the *endor(, 'n in*oice

*eri5ication@ *endor in*oice( are compared with the purcha(e order and the good( receipt@ and are

checked 5or the price and =uantity,

;hen an in*oice i( entered with re5erence to a purcha(e order@ the (y(tem (ugge(t( data

5rom the purcha(e order and the good( receipt( 5or the purcha(e order 5or e:amp)e@

*endor@ materia)@ =uantity (ti)) to be in*oiced@ term( o5 payment@ and (o onE,

"he po(ting o5 the in*oice comp)ete( the in*oice *eri5ication proce((, "he (y( tem update(

the purcha(e order hi(tory and inancia) #c counting initi ate( payment 5or the open in*oice

item(, 'n*oice *eri5ic ation create( a )ink between Materia)( Management and accounting

document,

8..6 A::o$"ti"- 7or Good! )o*"t

Good( mo*ement accounting co*er( the impact o5 *ariou( type( o5 interna) and e:terna) good(

mo*ement o5 SD@ MM & PM in ' modu)e,










8.. Sto: tr"!7r 9t" P%"t!

-, Stock mo*ement( inter p)antE are recorded on)ine in the (y(te m and corr e(ponding

accounting entrie( are po(ted automatica))y,

0, "ran(5eree i((ue( re=ui(ition to "ran(5eror,

., "ran(5eror p)ant need( to rai(e the Stock "ran(port Order,

6, Ba(ed on the Stock "ran(5er Order@ (ending p)ant Materia) Department i((ue the

materia),

9, Po(ting M'GO with mo*ement type .9- Stock in "ran(itE

3, On receipt o5 good(@ recei*ing p)ant po(t M'$O with mo*ement type -+-

Good( receipt again(t S"OE

T 7o%%oi"- di-r* p%i"! t pro:!! 7or i"tr $"it *tri% tr"!7r

'nter UnitMateria) "ran(5er

"ran(5eree Competent #uthority "ran(5eror

!O

$e=u e(t )e tter

5 o r " r a n( 5 e r # ppr o*a )

7 S

Pu r c ha( e S toc k P u r c ha ( e

$ e=ui ( it ion t r an( 5 er $e=u i( it ion

Order

Po( t G$2 - , M o * e m e n t"y p ePo(t M 'G O

'$ . 9 - S t o c k 'n t r a n ( i t E

Sendin gP)ant 'n *en t ory#2C Credited

- , M o * e m e n t"y p e - + - Go o d (a n d $e c e i* in g p )a n t ' n * e n to ry

$eceip t again ( t S"OEDe b i te d o n P ro 5 i t Ce n te r; i( e

!ot eJ

"h rough Docu mentu nctio na)ity

'n*ent or y % a)ue Z "ran(5er *a )ue 'nc identa)

Cha rge(

GL#c c o u n t 5o r

'n * e n to ry a n d C )e a r in g

#2 C










8.. P'!i:% Vri7i:tio"

Shortage(2e:ce((e( wi)) be adu(ted ba(ed on appropriate authori1ation( and the 5o))owing entrie( wi))

be automatica))y pa((ed,

#, Shortage o5 Materia)

''%% ,%%%Shortage o5 Materia) #2c Dr ,

''''''''.%%,%"o 'n*entory #2c ::

B, :ce(( o5 Materia)

"he e:ce(( o5 materia) (ha)) be recorded at ero %a)ue,

8..@ Tr"!7r o7 Sri:

'nter p)ant (haring o5 re(ource( )ike the manpower@ machinerie( and e=uipment( at time( o5 need are

pro*ided i5 appro*ed by the competent authority, "he recei*ing p)ant book( a( e:pen(e( whi)e the

(er*ice pro*ider p)ant book( a( income or reduce the e:pen(e(,

"he 'nter unit tran(action wi)) take p)ace through (a)e( and purcha(e (cenario and entry wou)d be a(

underJ

-, At P%"t 1 I Pro*ider o5 Ser*ice(E

Cu(tomer #2C Dr '''.%%,%%% PC0E

A*+'''''''''%%,%%%"o :pen(e( PC-E

0, At P%"t 2 J $ecei*er o5 Ser*iceE

'''' '% %,%%%:pen(e( #2C Dr PC0E

"o %endor # *+'''..%%,%%% PC-E

"he Ba)ance in 'nter Unit #ccount wi)) be ero at Company Code )e*e) due to the Document Sp)itting

acti* ation, "he e)imination o5 $e*enue a( we)) a( : pen(e( can be hand)ed through S% in $2.,

8..10 A::o$"ti"- 7or Co"!$*ptio" o7 )tri%

'((ue o5 Materia)@ Store( and Con(umab)e( to $unning and Maintenance wi)) be recorded in MM &

PM modu)e,










Co"!$*ptio" o7 )tri%!

Materia)( inc)uding (pare(E i((ued to p)ant and maintenance wi)) be *a)ued at 'O 2M#P ba(i(,

#ccounting entry generated automatica))y at the time o5 con5irmation o5 P&M orderJ

Con(umption2$unning and Maintenance2#UC #2C Dr '.. %%,%%%

'n*entory # *+''''''''''''''''''%%,%%%

8..11 FSBP Li"

S. )i" Pro:!! CSBP No. FSBP No. Pro:!! ,i-r*!

No.

- $eturn o5 Materia) 3, 3,

0 "ran(5er o5 Materia) >,# >,# #nne:ure -SBP,%SD .A

., "ran(5er o5 Ser*ice( >,D >,D #nne:ure -SBP,%SD .,

8..12 ,!:riptio" o7 F$":tio"% ,7i:it! / Gp!

!o G#P










8. E*p%o' W%7r S:* (EWS+

"he mp)oyee ;e)5are Scheme came in to 5orce with e55ect 5rom Aune -@ 0++> (uper(eding a)) or any

(ta55 we)5are (cheme 5rom the e55ecti*e date, "he ;S wa( introduced by the management with the

nob)e obecti*e toward( pro*iding immediate 5inancia) re)ie5 to it( emp)oyee( during the time o5

di(tre((@ a( a re( u)t o5 death o5 emp)oyee@ hi(2 her parent(@ chi)dren@ (pou(e@ and parent in)aw(, "he

we)5are 5und wi)) be mobi)i1ed through month)y c ontribution( 5rom e*ery emp)oyee o5 DGPC, *ery

emp)oyee upon oining the corporation (ha)) automatica))y become the member( o5 the ;S,

O95:ti!

Pro*ide 5inancia) a((i(tance to the member(2 their dependent( upon the occurrence o5 the

death o5 a member or hi(2her 5ami)yI

o(ter and (trengthen c omrade(hip among it( member(I and

Promote 5ee)ing o5 compa((ion@ )o*e and a55ection among(t a)) corporation emp)oyee( and

their 5ami)ie(,

8..1 )!tr ,t

Ma(ter record( contain the data that i( a)way( needed by the company 5or )ong term, "he ma(ter

record( contro) the po(ting o5 tran(action( to G2L account( and the proce((ing o5 th e po(ting data,

Be5ore making po(ting(@ create a ma(ter record in the (y(tem 5or the account,

8..1.1 Co*p"' Cod

# Company Code repre(ent( an independent )ega) accounting entity in S#P, Ba)ance Sheet( and

Pro5it2Lo(( (tatement( re=uired wi)) be created at the Company Code )e*e), 'n other word(@ a

Company Code i( an organi1ationa) unit 5or which a comp)ete (e)5contained (et o5 account( can be

drawn up 5or e:terna) reporting purpo(e, "he proce(( o5 e:terna) reporting in*o)*e( recording a))

re)e*ant tran(action( and generating a)) (upporting document( re=uired 5or 5inancia) (tatement(,

# (eparate Company Code DS; wi)) be created 5or ;S and thi( he)p( to run a)) nece((ary

tran(action( re)ated to ;S (eparate)y,

8..1.2 Co"tro%%i"- Ar

"he contro))ing area i( the bu(ine(( unit where co(t accounting i( carried out, Contro))ing #rea

de)imit( the company ( manageria) accounting operation(, Organ i1ation (tructure i( rep)icated in the

contro))ing (y(tem, "he company code and contro))ing area u(e( identica) chart o5 account(@ currency

& bu(ine(( area, Co(t center(@ interna) order(@ pro5it center( are u(ed to c)a((i5y the contro))ing area,

#)) inter organi1ationa) a))ocation( re5er( to obect( within the (ame contro))ing area,

,SWF i%% ,W01 ! it! Co"tro%%i"- Ar.










8..1.= Pro7it C"tr


acro(( Company Code(,

"hey are ba)ancing entitie( which are ab)e to create their own (et o5 5inancia) ( tatement( 5or interna)

purpo(e(,

o))owing are the pro5it center( de5ined 5or DS; Company CodeI

Pro7it C"tr ,!:riptio"DG; DGPC ;e)5are und

DH; DHPC ;e)5are und

8..1.8 Co!t C"tr

Co(t Center in S#P i( an organi1ationa) unit within a company that i( u(ed to track co(t( within the

organi1ation, "he Co(t Center i( the )owe(t node o5 the hierarchica) (tructure,

or DS;@ 5or the purpo(e o5 c apturing co(t( 5or GL e:pen(e(@ the 5o))owing co(t center( ha*e been

de5ined a( be)owI

-, DG'!#+++- Z inance Di*i(ion

0, DH'!#+++- Z inance Di*i(ion

8..1. Crt o7 A::o$"t!

"he Chart o5 #ccount( contain( the G2L acc ount( that are u(ed by the entire corporate group, "hi(

a))ow( the company to pro*ide report( 5or the entire corporate group,

"he naming con*ention o5 GL #ccount( i( done in (uch a way that the u(er can identi5y whether the

GL i( #((et or Liabi)ity or 'ncome etc,J

1. 100000000 A!!t

2. 200000000 Li9i%iti!

=. =00000000 O"r! E$it'

8. 800000000 I":o*

. 00000000 Ep"!!

6. 600000000 C%ri"- A::o$"t!

. @00000000 I"iti% Up%od!

COA =001 i%% 9 !!i-"d to ,SWF Co*p"' Cod.










"he 5o))owing are the GL Group(I

SL No. G"r% Ld-r Gro$p! N$*9r R"-

1 A!!t! Fro* To

Ca(h & Bank Ba)ance( -+-+-++++- -+-+-/////

#d*ance2Loan( "o Member( -+-+0++++- -+-+0/////

Pro* 5or Loan & #d*, -+-+0-+++- -+-+0-////

#ccrued 'ntere(t -+-+.++++- -+-+./////

Short "erm 'n*e(tment( -+0+-++++- -+0+-/////

Long "erm 'n*e(tment( -+0+0++++- -+0+0/////

0 Li9i%iti! Fro* To

. O"r! E$it' Fro* To

Share Capita) .+-+-++++- .+-+-/////

$e(er*e( & Surp)u( .+-+0++++- .+-+0/////

6 I":o* Fro* To

Contribution 5rom Member( 6+-+-++++- 6+-+-/////

'ncome 5rom Short "erm 'n*e(tment( 6+0+-++++- 6+0+-/////

'ncome rom Long "erm 'n*e(tment 6+0+0++++- 6+0+0/////

Ep"!! Fro* To9

Payment "o Member( 9+-+-++++- 9+-+-/////

Genera) #dmini(trati*e :pen(e( 9+0+-++++- 9+0+-/////

C%ri"- A::o$"t! Fro* To3

C)earing #ccount( 3+-+-++++- 3+-+-/////

I"iti% Up%od! Fro* To<'nitia) #ccount( /+-+-++++- /+-+-/////

8..1..1 C$rr":'

or each Company Code a currency mu(t be (peci5ied, #ccount( are managed in the Company Code

currency, #)) other currencie( are indicated a( 5oreign currenc y, "he (y(tem con*ert( the amount(

po(ted in a 5oreign currenc y into the Company Code Loca)E currency, "he currency de5ined in the

Company Code i( known a( the )oca) currenc y within S#P,

;S wi)) u(e Bhutan !gu)trum i,e, B"! a( Loca) Currency,

8..1..2 Fi!:% 'r ri"t

"o (eparate bu(ine(( tran(action( into di55erent period(@ a 5i(ca) year with po(ting period( ha( to be

de5ined,










"he 5i(ca) year i( de5ined a( a *ariant which i( a((igned to the Company Code, Standard

5i(ca) year *ariant( are a)ready de5ined in the ( y(tem and can be u(ed a( temp)ate(, "he

5i(ca) year *ariant contain( the de5inition o5 po(ting period( and (pecia) period(,

Specia) period( are u(ed 5or po(ting( which are not a((igned to time period(@ but to the

proce(( o5 yearend c)o(ing,

"he 5i(ca) year wi)) con( i(t o5 ma:imum o5 -0 po(ting period( and 6 (pecia) period(,

i(ca) year i( de5ined a( 5i(ca) year *ariant which i( then a( (igned to Company Code, One 5i(ca) year

*ariant can be u(ed by (e*era) Company Code(, "he 5o))owing are the a*ai)ab)e option( 5or de5ining

5i(ca) year *ariant(J

i(ca) year (ame a( ca)endar year,

i(ca) year di55er( 5rom ca)endar year nonca)endar 5i(ca) yearE, "he po(ting period( can

a)(o be di55erent to the ca)endar month(,

T 7i!:% 'r ri"t tt o$%d 9 $!d 9' EWS i%% 9 48 (;" to ,: J 8 Sp:i% priod!+.

8..1..= E*p%o' )!tr

mp)oyee ma(ter data contain( a)) re)e*ant in5ormation o5 emp)oyee( )ike !ame@ mp)oyee 'D@

Grade@ #ddre((@ Contact Detai)( etc, mp)oyee Ma(ter Data wi)) be created under DGPC H$ Modu)e

by the H$ Department, ' Modu)e create( the(e emp)oyee( a( mp)oyee %endor under the mp)oyee

%endor Group with the (ame mp)oyee Code created by the H$ Department,

8..2 So%$tio" i" SAP

;S i( a (eparate 5und maintained at Corporate O55ice 5or the we)5are o5 the DGPC Sta55, "he

month)y contribution( a( per the DGPC ;e)5are Guide)ine( are deducted 5rom the payro)) and

depo(ited to bank account maintained and operated (eparate)y 5rom DGPCQ(,

8..2.1 ,d$:tio" 7ro* P'ro%%

#t the time o5 payro)) run in DGPC Company Code@ emp)oyee contribution wi)) be deducted ba(ed on

emp)oyee grade or category, "he deduction made by DGPC 5rom emp)oyee( wi)) be

po(ted2tran(5erred to S; #2C in DGPC by the (y(tem automatica))y, U(er ha( to po(t a manua) A%@

to tran(5er the co))ected amount a5ter payment made on c)aim( i5 any@ 5rom DGPC to S;,

E*p%o' Co"tri9$tio"










Grd / Ct-or' o7 t E*p%o' Co"tri9$tio" A*o$"t (i" N$.+

M and abo*e 09+,++.

O S 0++,++ ? 0 -

? GSC O -9+,++0 .

T 7o%%oi"- di-r* p%i"! t dd$:tio" o7 EWS 7ro* ,GPC "d o t tr"!7r i!

pp"i"- to SWFH

mp)oyee we)5are Scheme

S "#$ " P ay ro )) $ u n ' n t im at i on t o '

D e d uc ti o n

5 ro m Sa )a ry

#u t om a ti cS a ) a r y # 2 C D r , P ay me nt "o S a )a r y P a ya b ) e # 2 C D r ,Po (t i ng in"o Sa)a ry Paya b)e(

mp ) oy ee ( " oB a nk O ut go i ng# 2 C'" o S ;

A% P o( ti n g

O ut Go in gS; #2C Dr,

P ay me n t" oB a nk

P o( ti n gE

C he = ue ' ((u e' nt i ma t io n t o

t o S; ! DB an k

C o mp a ny Co d e

S"#$ "

A% P o( ti n gB a nk # 2 C D r ,

' n co mi ngDG PCS;

P o( ti n gE

C o nt i nu e

;o$r"% "tri! i" t 9oo! o7 ,GPC

1 At t ti* o7 P'ro%% R$" Ti! tr"!:tio" i%% 9 tri--rd 7ro* R+. H(

Sa)ary #2c Dr ::@:::










"o Sa)ary Payab)e( #2c ::@:::

"o ;e)5are Scheme #2c ::@:::

2. Tr"!7rri"- t dd$:tio"! ("t+ *d 7ro* t p'ro%% 7ro* ,GPC

Co*p"' Cod to SWF Co*p"' Cod (Ti! tr"!:tio" i%% 9 po!td 7ro*

Corport O77i:+

;e)5are Scheme #2c Dr, ::@:::

"o Outgoing Bank #2c ::@:::

;o$r"% "tri! i" t 9oo! o7 EWS

1. GL po!ti"- i" SWF Co*p"' Cod 7or I":o*i"- P'*"t (Ti! tr"!:tio"

i%% 9 po!td 7ro* Corport O77i:+

'ncoming Bank #2c Dr, ::@:::

"o ;e)5are Scheme #2c ::@:::

8..2.2 R%! to B"7i:ir'.

#( and when c)aimant rai(e c )aim on occurrenc e o5 di(tre((@ a( a re(u)t o5 death o5 emp)oyee@ hi(2 her

parent(@ chi)dren@ (pou(e@ and parentin)aw(@ the c)aim wi)) be (ett)ed 5rom DGPC Company Code

and adu(ted )ater by tran(5erring the 5und between DGPC and ;S or adu(ted 5rom the

contribution,


1. At t ti* o7 d": :%i* 7ro* *p%o'! H( Ti! tr"!:tio" i%% 9

tri--rd 7ro* R+<

Sta55 ;e)5are #d*ance( #2c Dr, ::@:::

"o Sa)ary Payab)e #2c ::@ :::

2. At t ti* o7 r%! o7 p'*"t 7ro* Fi"":H (Ti! tr"!:tio" i%% 9

tri--rd 7ro* r!p:ti P%"t!+<

Sa)ary Payab)e #2c Dr, ::@:::











=. Stt%*"t o7 d":! t t ti* o7 7i"% !tt%*"tH (Ti! tr"!:tio" i%%

9 tri--rd 7ro* R+<

;e)5are Scheme Dr, ::@ :::

"o Sta55 ;e)5are #d*ance( #2c ::@:::

"o Sa)ary Payab)e #2c i5 the 5ina) c)aim i( more than ad*ance(E

8. At t ti* o7 9%": p'*"t i7 t :%i* i! *or t" t d":H

(Ti! tr"!:tio" i%% 9 tri--rd 7ro* r!p:ti p%"t!+<



8..= Lo" to E*p%o'! (W%7r F$"d )*9r!+

"he pro*iding o5 )oan to emp)oyee( out o5 we)5are 5und account (ha)) come into e55ect in 5uture with

the nob)e obecti*e o5 pro*iding immediate 5inancia) re)ie5 to it( emp)oyee( at time( o5 need and a)(o

to enab)e the 5und( to grow and be (e)5 (u(tainab)e in the )ong run,


1. At t ti* o7 r$""i"- o7 o77 :':% p'ro%% 7ro* RH ( Ti! tr"!:tio" i%%

9 tri--rd 7ro* R+<

Sta55 ;e)5are #d*ance( #2c Dr, ::@:::

"o Sa)ary Payab)e #2c ::@:: :

2. At t ti* o7 r%! o7 p'*"t 7ro* Fi"": H( Ti! tr"!:tio" i%% 9

tri--rd 7ro* r!p:ti p%"t!+<



=. O" r7$"d o7 %o" *o$"t 7ro* SWF Co*p"' Cod H ( Ti! tr"!:tio"

i%% 9 tri--rd 7ro* Corport O77i:+

'ncoming Bank #2c Dr, :: @:::

"o Sta55 ;e)5are #d*ance( A 2c ::@:::

8. At t ti* o7 dd$:tio" o7 %o" "d i"!t%*"t 7ro* p'ro%% H( Ti!

tr"!:tio" i%% 9 tri--rd 7ro* R t t ti* o7 p'ro%% r$"+<










Sa)ary #2c Dr ::@:::

"o mp)oyee Liabi)itie( Other( #2c ::@:::

. O" tr"!7r o7 t %o" *o$"t "d i"t r!t dd$:td 7ro* p'ro%% to

SWF Co*p"' CodH ( Ti! tr"!:tio" i%% 9 tri--rd 7ro* Corport

O77i:+

mp)oyee Liabi)itie( Other( #2c Dr ::@:::


;o$r"% "tri! i" t Boo! o7 SWF

1. O" r7$"d o7 %o" *o$"t to ,GPC H( Ti! tr"!:tio" i%% 9 tri--rd 7ro*

Corport O77i:+

mp)oyee Loan #2c Dr ::@:::,


2. O" r:ipt o7 dd$:tio"! 7ro* *p%o'! (Pri":ip% J I"tr!t+ H( Ti!

tr"!:tio" i%% 9 tri--rd 7ro* Corport O77i:+<

'ncoming Bank #2c Dr, ::@:::

"o mp)oyee Loan #2c ::@:::

"o 'ntere(t 'ncome #2c ::@:::










NOTE 3 $eport( re)ated to emp)oyee )oan(@ deduction(@ no, in(ta)ment paid@ )oan detai)( o5 emp)oyee

wi(e@ etc can be generated 5rom H$ modu)e,

8..8 FSBP Li"


No. No.

- Deduction rom Payro)) -6,# -6,#

#nne:ure -SBP,%SD SWF

0 $e)ea(e to Bene5iciary -6,B -6,B

8..

o "he 5o))owing report( re)ated to ; wi)) be generated 5rom DGPC & S; Company Code,

-, Contribution per emp)oyee

0, Deduction by emp)oyee wi(e

., C)aim( detai)( )ike no, o5 c)aim(@ amount@ rea(on( etc,

6, mp)oyee wi( e )oan detai)(

9, Loan in(ta))ment payment mp)oyee wi(eE

8.@ Co"tro%%i"-

Contro))ing i( a Standard Modu)e pro*ided by S#P to c apture organi1ation ( co(t re)ated in5ormation,

"he in5ormation a*ai)ab)e )ike which di*i(ion i( per5orming we)) in term( o5 co(t by capturing co(t o5

that di*i(ion in the 5orm o5 co(t center wi)) he)p management to take deci( ion on whether to continue

with the di*i(ion, Sy(tem wi)) pro*ide a)) c o(t and re*enue re)ated in5ormation co(t centre and pro5it

centre wi( e re(pecti*e)y, 't 5aci)itate( coordination@ monitoring and optimi1ation o5 a)) proce((e( in an

organi1ation, "hi( in*o)*e( recording both the con(umption o5 production 5actor( and the (er*ice(

pro*ided by an organi1ation,

Contro))ing COE and inancia) #ccounting 'E are independent component( in the S#P (y(tem, "he

data 5)ow between the two component( take( p)ace on rea) time ba(i(,

"here5ore@ a)) co(t re)e*ant data 5)ow( automatica))y to CO 5rom ', #t the (ame time@ the (y(tem

a((ign( the co(t( and re*enue( to di55erent CO account a((ignment obec t(@ (uch a( Co(t Centre(@

Bu(ine(( Proce((e(@ Proect( or Order(, "he re)e*ant account( in ' are managed in CO a( co(t

e)ement( or re*enue e)ement( , "hi( enab)e( to compare and reconci)e the *a)ue( 5rom CO and ',










"he 5o))owing are the ba(ic re=uirement( o5 Contro))ing Modu)e 5or DGPCI

Co!t C"tr A::o$"ti"-

Pro7it C"tr A::o$"ti"-

I"tr"% Ordr!

Co!t C"tr A::o$"ti"-

-, Co(t( are tracked at the origin,

0, $e(pon(ibi)ity i( 5i:ed 5or co(t( incurred,

Co(t Contro) wi)) be achie*ed through Co(t Center #ccounting CC#E, "he )owe( t )e*e) o5 contro) wi))

be the co(t center, #)) co(t( when po(ted in ' wi)) ha*e a para))e) entry to the re(pecti*e co(t center(

in CC#, 't i( po((ib)e to p)an co(t( at the co(t center )e*e) and check the *ariance(@ and *ariance( wi))

be on #ctua) again(t P)an or #ctua) again(t Budget, '5 Co(t Centre p)anning i( done in (y(tem@ then

*ariance( wi)) be again(t the actua) 5or the month end, "he report( can be di(p)ayed at any

(ummation )e*e)( o5 the organi1ation (tructure hierarchy,

Co(t Center output wi)) be mea(ured a( Co(t Center #cti*itie( and acti*ity type price wi)) be ca)cu)ated

5or p)an and actua),

Pro7it C"tr A::o$"ti"-

Pro5it Center #ccounting PC#E e*a)uate( the pro5it or )o(( o5 indi*idua)@ independent area( within an

organi1ation, "he(e area( are re(pon(ib)e 5or their co(t( and re*enue(, P)ant( are c)a((i5ied a( pro5it

center( to get comp)ete 5inanc ia) (tatement( i,e, Pro5it & Lo(( #ccount( and Ba)ance Sheet(E and

other c ritica) report( 5or each p)ant (eparate)y,

#part 5rom company )e*e) pro5it( ? )ocation wi(e pro5it( can be arri*ed at on a pro5it center )e*e), ach

pro5it center wi)) ha* e a pro5it center head@ which wi)) be re(pon(ib)e 5or the re*enue & co(t( o5 the

pro5it center,

$eport( wi)) (how indi*idua) pro5itabi)ity o5 each pro5it center, #part 5rom the pro5it and )o(( account(@

ba)ance( in the ba)ance (heet account( wi)) a)(o be a*ai)ab)e pro5it center wi(e,

Dri)) down i( a)(o a*ai)ab)e in many o5 the PC# report( to na*igate right through the originating

document in ',

I"tr"% Ordr










'nterna) Order i( a Co(t Obect which can capture co(t 5or Management $eporting, Co(t Obect i( a

too) again(t which actua) co(t are captured ,'nterna) Order@ Co(t Centre@ ;BS )ement@ Sa)e( Order

are the e:amp)e( o5 Co(t Obect whic h are u(ed to c apture co(t( 5or Management $eporting,

"here are two type( o5 'nterna) Order( in S#PJ

-, R% I"tr"% Ordr

$ea) 'nterna) Order i( u(ed to capture the co(t o5 (pecia) e*ent(2occa(ion 5or reporting to

management and to 5urther (ett)e the co(t to re(pecti*e Co(t Center 2 #((et a5ter

comp)etion o5 the *ent2 Occa(ion,

During booking into rea) interna) order@ the rea) po(ting goe( int o $ea) order and i5 a co(t

center i( a)(o entered@ on)y (tati(tica) entry wi)) 5)ow into co(t center,

;hi)e capturing rea) time co(t i5 one i( not c)ear about co(t obect@ rea) interna) order can

be u(ed a( a co(t obect then (ett)e the co(t on actua) co(t centre,

0, Stti!ti:% I"tr"% Ordr

Stati(tica) 'nterna) Order he)p( in para))e) recording o5 e:pen(e( in addition to the booking

in (peci5ic co(t center, 'n thi( ca(e@ the rea) entry 5)ow( into the co(t center and on)y

(tati(tica) entry 5)ow( into the (tati(tica) interna) order,

"he Stati(tica) order cannot be (ett)ed a( it contain( on)y (tati(tica) po(ting( (ince the rea)

po(ting i( a)ready gone to the de(ired co(t center,

;ith the he)p o5 Stati(tica) 'nterna) Order@ ana)y( e( o5 (ome o5 the e:pen(e( GL( cou)d

be carried out,

Ba(ed on the nature o5 po(ting ' po(ting(E@ DGPC wi)) decide and choo(e the e:pen(e GL( 5or

which the (tati(tica) int erna) order( are to be created, #t the ti me o5 manua) po(ting@ the (tati( tica)

interna) order( can be booked into in addition to the co(t center CO obectE, "hi( wi)) a*oid the period

end acti*ity o5 tran(5erring co(t data 5rom interna) order to co(t center,

DGPC bu(ine(( i( not intending to create rea) order( a( on date, '5 re=uirement i( rea)i1ed in 5uture

cour(e o5 time@ it can be created, #( per the pre(ent re=uirement@ the (tati(tica) order re)e*ant

tran(action( wi)) come 5rom PS@ PM@ 'n*e(tment Order( coming 5rom ## which wi)) originate out(ideCO,

Go-rpi:% Cor-

"he 5o))owing p)ant( are within the (cope o5 S#P imp)ementation at DGPCJ

P%"t Otr ,ti%!

BHP Ba(ochhu Hydropower P)ant

CHP Chhukha Hydropower P)ant

8HP 8uri chhu Hydropower P)ant

"HP "a)a Hydropower P)ant

CO Corporate O55ice

F$":tio"% S:op

"he Contro))ing Sy(tem Document contain( the con5iguration detai)( o5 the Contro))i ng Modu)e a( o5 the

document re)ea(e date and a)(o de(cribe( brie5)y the maintenance re=uired when there are change( in

S#P Organi1ation Structure@ Proce((e( and Ma(ter Data,










"he obecti*e o5 thi( document i( to pro*ide important con5iguration detai)( o5 the modu)e to enab)e the

app)ication (y(tem admini(trator(E 2 authori1ed u(er( to 5urther con5iguration@ i5 re=uired any, #ny

change( in the con5iguration can a55ect any o5 the other CO (ubmodu)e(@ a( (uch care (hou)d be taken

to under(tand the imp)ication( be5ore any change( are made,

"he 5o))owing Contro))ing (ubmodu)e( wi)) be imp)emented during thi( imp)ementationJ

Co(t & $e* enue )ement #ccounting

o Ma(ter Data

o #ctua) Po(ting(

o 'n5ormation Sy(tem

Co(t Center #ccounting

o Ma(ter Data

o P)anning

o #ctua) Po(ting

o Period nd Proce((ing


Pro5it Center #ccounting

o Ba(ic Setting(

o Ma(ter Data

o #ctua) Po(ting(


'nterna) Order(

o Ma(ter Data

o Budgeting

o Po(ting(

o Period nd Proce((ing


[email protected] )od$% I"t-rtio"

CO i( integrated with ' 5or a)) co(t re)ated tran(ac tion(,

Sa)e( re)ated data are tran(5erred 5rom SD,

Materia) re)ated data are captured 5rom MM,

Depreciation and #((et re)ated data are tran(5erred 2 captured 5rom #((et #ccounting,

PM order( are (ett)ed 5rom PM,

Proect(2;BS( are (ett)ed 5rom PS,










[email protected] I"t-rtio" it FI

"he Contro))ing Modu)e i( 5u))y integrated with ' modu)e, #)) the c o(t( captured in Contro))ing wi)) be

pa((ed 5rom ' by way o5 GL account(,










FFii""""::ii%% CCoo""ttrroo%%%%ii""--

A::o$"ti"-A::o$"ti"-(I": %%$ddii"-- P r o 7i t C " trr

Co!t C"tr A::o$"ti"-A : : o $ " t i " - +A : : o $ " t i " - +

I"tr"% Ordr!B%":

StSt

A::o$"t!A::o$"t!

Add 5 5$! t*""tt

A::o$"t!A::o$"t!

I"::oo** S tttt**""t Prri** r'' Co !! tt

A: : o$ "t! E% * "t!A: : o $" t! E% * "t!

G"r% Ld-rI":o* Stt*"t &

A::o$"t! P'9%R"$ A::o$"t!

A::o$"t! R:i9%

Fid A!!t!










#)) the income (tatement account( wi)) be created a( Primary Co(t )ement2 $e*enue )ement,

[email protected] I"t-rtio" it S,

#)) the re* enue( c aptured in Sa)e( and Di(tributionS&DE wi)) be pa((ed to Contro))ing Modu)e through

pro5it center( by a((igning pro5it center 5ie)d( to materia) ma(ter, "hi( wi)) he)p ana)y1e pro5itabi)ity

region wi(e,

[email protected].= I"t-rtio" it ))

#)) good( mo*ement( and price adu(tment( in MM a)(o get( re5)ected in ' and CO *ia the re)e*ant

account a((ignment and co(t obect(,

[email protected] I"t-rtio" it P)

"he broad )e*e) integration with PM i( 5or@

Co(t Center #cti*ity P)anning

Ca)cu)ation o5 %ariance( %ariance 5or Standard to #ctua)E,

#)) the maintenance co(t( wi)) be captured 5rom P)ant Maintenance Modu)e by (ett)ing the P)ant

maintenance order, Once the order i( (ett)ed@ the co(t center wi)) be debited with the maintenance

co(t,

[email protected]. I"t-rtio" it PS

#)) the co(t wi)) be captured 5rom PS Modu)e through ;BS e)ement then (ett)ed to #UC and then 5ina)

#((et,

'n addition to inancia) #pp)ication Modu)e@ 5o))owing modu)e integration( are re=uired@

MM 5or 'n*entory %a)ue( & Materia) "ran(action(,

SD 5or Sa)e( Data,

? #((e t #ccounting #((e t %a)ue( & Depreciat ion ,

PM Order( 5rom PM,

? PS Proect( & ;BS,

8.@.= Or-"itio"% Str$:t$r #Co"tro%%i"-.

'n the $2. ( y(tem@ the u(er can u(e (e*era) (tructure( to repre(ent the Organi1ationa) Structure o5 the

entity 5rom the point o5 *iew o5 inancia) #ccounting@ Contro))ing@ Materia)( Management@ and Sa)e(

and Di(tribution, "he Organi1ationa) Structure( 5orm a 5ramework in which a)) bu(i ne(( tran(action(

can be proce((ed, #n Organi1ationa) Structure con(i(t( o5 (e*era) organi1ationa) )e*e)(@ which are

u(ed by di55erent 5unctiona) group( within an organi1ation, "he organi1ationa) )e*e)( re)e*ant to

Contro))ing COE are gi*en be)ow,










Oprti"- Co":r"

1000

Co"tro%%i"- Ar

,P01

Co*p"' Cod

,G01

Pro7it Pro7it Pro7it Pro7it Pro7it

C"tr C"tr C"tr C"tr C"tr

,G01BS01 C01 4U01 TA01

Co!t C"tr!

8.@.=.1.1 Oprti"- Co":r"

't i( a S#P organi1ationa) unit@ where market (egment( are e*a)uated 5or their pro5itabi)ity, 't

repre(ent( a part o5 the organi1ation 5or which the (a)e( market i( (tructured in a uni5orm manner,

By (etting o55 the co(t( again(t the re*enue(@ operating pro5it can be ca)cu)ated 5or the indi*idua)

market (egment(@ which are de5ined by a combination o5 c)a((i5ying characteri(tic( (uch a( product

group@ cu(tomer group or di(tribution channe)E, "he market (egment( are ca))ed pro5itabi)ity

(egment(,

Mu)tip)e contro))ing area( can be a((igned to one operating concern,

Operating Concern i( the highe(t )e*e) in CO organi1ationa) (tructure and can (pan acro(( mu)tip)e

)ega) entitie( Company Code(E within a group,

't ha( been decided to ha*e one operating concern 5or DGPC,

#( the 5i(ca) year 5or DGPC i( 5rom Aanuary to December@ the operating concern wi)) ha*e the (ame

5i(ca) year *ariant o5 Aan to Dec,










"he decided Operating Concern i(J OP01

Attri9$t! o7 Oprti"- Co":r"

Operating Concern OP+-

Contro))ing #rea Code DP+-

Contro))ing #rea !ame Druk Green Power Corporation Limited

"ype o5 Pro5itabi)ity #na)y(i( Co(ting Ba(ed

Currenc y B"!

i(ca) 7ear %ariant 86 AanDec

Company Code Currency #cti*e

Create data (tructure 5or operating concern, Data (tructure de5inition contro)( which characteri(tic(

and *a)ue 5ie)d( wi)) be u(ed in operating concern,

i:ed characteri(tic( )ik e Company Code@ Pro5it Center@ Cu(tomer Group etc@ are part o5 the operating

concern@ which cannot be changed or de)eted, U(er de5ined characteri(tic( can be added,

Creation o5 *a)ue 5ie)d( are 5or amount( and =uanti tie(, "here are no 5i:ed *a)ue 5ie)d(, %a)ue ie)d(

are the 5ie)d( which can be e:pre((ed in term( o5 *a)ue Gro(( price@ Ca(h di(count@ Materia) PriceE

Howe*er@ we c an choo(e 5rom the *a)ue 5ie)d cata)ogue,

Once characteri(tic( and *a)ue 5ie)d( ha*e been decided@ the ne:t (tep i( to (a*e@ acti*ate and

generate the operating concern,

8.@.=.1.2 Pro7it C"tr!


acro(( Company Code(,

"hey are ba)ancing entitie( which are ab)e to create their own (et o5 5inancia) ( tatement( 5or interna)

purpo(e(,

Mo*ement( in *a)ue entered in inancia) #ccounting are a((igned to pro5it center(, "hi( entity i( u(ed5or (egmenta) reporting by drawing P&L (tatement and Ba)ance Sheet 5or a (egment typica))y a )ine

o5 bu(ine(( or geographica) )ocationE,

o))owing are the pro5it center( 5or DGPC

Pro7it C"tr ,!:riptio"






8.@.=.1.= Co"tro%%i"- Ar

"he Co(t #ccounting (y(tem u(e( contro))ing area a( an Organi1ationa) unit, Contro))ing area de)imit(

the company ( Manageria) #ccounting operation(, Organi1ation (tructure i( rep)icated in the

contro))ing (y(tem, "he Company Code and Contro))ing area u(e identica) Chart o5 #ccount(@










Currenc y & Bu(ine(( area, Co(t Center(@ 'nterna) Order(@ Pro5it Center( are u(ed to c)a((i5y the

contro))ing area, #)) inter Organi1ationa) a))ocation( re5er to obect( within the (ame contro))ing area,

,GPC i%% ,P01 ! it! Co"tro%%i"- Ar.

T 7o%%oi"- r t :o"7i-$rtio" %$!H

Contro))ing area DP+-

!ame DGPC Contro))ing #rea

#((ignment contro) Cro(( CompanyCode Co(t #ccounting

Currenc y type -+ Company Code Currenc y

Currenc y B"!

Chart o5 #ccount( .+++

i(ca) year *ariant 86 ? Aan to Dec & 6 (pecia) period(

Co(t Center Standard Hierarchy DGPC

A:tit Co*po""t!/Co"tro% I"di:tor!

Contro))ing area DP+-

i(ca) year ->/+ "o ////

Co(t Center( - Component acti*eE

Order Management - Component acti*eE

Commitment Management - Component acti*eE

Pro5it #na)y(i( - Component acti*eE

#cti*ity Ba(ed Co(ting Component not acti*e

Proect( N acti*eE

Co(t Obect( N acti*eE

Otr I"di:tor!

#)) Currencie( N

%ariance( N

CC %a)idation N

# A!!i-"*"t o7 Co*p"' Cod to Co"tro%%i"- Ar ,P01

Co*p"' Cod Co*p"' N*

DG+- Druk Green Power Corporation Limited

"he Contro))ing area (etting( are de5ined here, "he deciding 5actor 5or (etting ba(ic data i( the

organi1ation o5 co(t accounting@ i,e, the a((ignment o5 Company Code( to a Contro))ing area, "hi(

deci(ion@ i,e, a((ignment o5 Company Code to Contro))ing area@ i( irre*er(ib)e a( (oon a( ma(ter data

i( created,

"he way Company Code and Contro))ing area are a((igned a55ect( the currency (etting(@ i,e,

Currenc y "ype@ Currency@ and Currency updating@ in addition to the Contro))ing area Chart o5

#ccount( and the 5i(ca) year *ariant,










urther@ ba(ic data o5 the Contro))ing area are the Currency@ i(ca) 7ear %ariant & Standard

Hierarchy, "he c ontro) indicator( acti*ate or deacti*ate certain CO component( or 5unction( according

to 5i(ca) year,

#t DGPC@ the Company Code i( e=ua) to the Contro))ing area,

"he 5i(ca) year *ariant wi)) be 86 AanDecE 5or the Company Code DG+- and 5or Contro))ing area a(

we)),

8.@.=.1.8 Vr!io"

%er( ion( enab)e to ha*e independent (et( o5 p)anning and actua) data,

'n p)annin g@ *er(i on( can be u(ed to con5igure a)ternati*e (cenario( ba(ed on di55erent a((umption(,

or e:amp)e@ the di55erent *er(ion( can repre(ent di55erent emp)oyment market(@ price and wageincrea(e(@ or (a)e( program(,

Con5igure the mo(t )ike)y (cenario in *er(ion -+++, "he p)an data entered there 5orm( the ba(i( 5or

ca)cu)ating p)anned price( 5or acti*ity type( and determine( th e rate( with which acti*itie( containing

actua) amount( can be (ett)ed, %er(ion -+++ a)(o contain( a)) actua) data po(ting(, "he p)an and

actua) data 5or *er(ion -+++ can be u(ed in p)an2actua) compari(on( and *ariance ana)y(i(,

or DGPC@ (tandard *er(ion -+++ wi)) be u(ed which wi)) (a*e data 5or both p)an and actua),

8.@.=.1. Co!t C"tr!

Co(t Center( are re(pon(ibi)ity area( 5or co(t( within the organi1 ation, Co(t Center( are )ogica) unit(

or 5unctiona) area( or )ocation( o5 a company, Be5ore Co(t center i ( created@ a hierarc hica) (tructure

ca))ed Standard HierarchyE i( (et up and a((igned to the Contro))ing area, Once created@ it cannot be

de)eted or c hanged in Contro))ing area, "he Co(t center i( the )owe(t node o5 the Hierarchica)

Structure,

'n DGPC@ a (tandard hierarchy DGPCE i( to be a((igned to the contro))ing area DP+- and co(t

( are created con(idering the company ( o*era)) operationa) (tcenter ructure,

8.@.=.1.6 A:tiit' T'p

#cti*ity "ype( c)a((i5ie( the acti*itie( produced in the co(t center( in the contro))ing area,

"o p)an and a))ocate the acti*itie(@ the ( y(tem record =uanti tie( that are mea(ured in acti*ity unit(,

#cti*ity uantitie( are *a)uated u(ing a price a))ocation priceE, "he price( o5 the acti*ity type o5 a co(t

center can be either entered manua))y or ca)cu)ated by the (y(tem ba(ed on the c o(t( a))ocated to the

acti* itie(,

'n DGPC@ con*er(ion co(t( are a))ocated to product( through acti*ity type(, #cti*ity type( mea(ure(

the =uantity output o5 the co(t center(,

#t DGPC@ the 5o))owing acti*ity type wi)) be de5ined@

U"it o7

A:tiit' T'p ,!:riptio" )!$r!

#UNM!" #UN'L'#$7 M#'!"!#!C Hour(

#;MM"! %H'CL #!D M#CH'!#$7 M#'!"!#!C Hour(










BLDD'% BU'LD'!G M#'!"!#!C Hour(

C#PM"! C#P M#'!"!#!C Hour(

CC%M"! CH8 C'%'L M#'!"!#!C Hour(

C'%D'% C'%'L M#'!"!#!C Hour(

C%LM"C C'%'L M#'!"!#!C Hour(

C%U#C" C'%'L M#'!"!#!C Hour(

D#MC'% D#M C'%'L M#'!"!#!C Hour(

D#MM"C D#M M#'!"!#!C Hour(

D#MM"! D#M M#'!"!#!C Hour(

D'#M# D'L&M#"L #!#L7S'S Hour(

D'SD'% D'S"$'BU"'O! S7S"M M#'!"!#!C Hour(LM!" LC"$'C#L M#'!"!#!C Hour(

LM"C LC"$'C#L M#'!"!#!C Hour(

G!M"! G!$#"O$ M#'!"!#!C U!'" Hour(

H$"M!" H$" M#'!"!#!C Hour(

MCHM"! MCH#!'C#L M#'!"!#!C Hour(

MCM"C MCH#!'C#L M#'"!!#C Hour(

M"C#C" PO;$ PL#!" M#'"!#!C Hour(

PC%M"! PL'!G C'%'L M#'!"!#!C Hour(

$#BM!" $O#DS #!D BU'LD'!G M#'!"!#!C Hour(

S7DM"! S;'"CH7#$D M#'!"!#!C U!'" Hour(

"C%M"! "SL C'%'L M#'!"!#!C Hour(

"U$M"! "U$B'! M#'!"!#!C U!'" Hour(

%#MM"! %H'CL #!D M#CH M#'!"!#!C Hour(

%HM"C %H'CL #!D M#CH M#'!"!#!C Hour(

%'#"# %'B$&"H$ #!#L7S'S Hour(

#cti*ity type( are created in genera) and not machinery2re(ource (peci5i c , Genera) acti*ity type can

bring out di55erent combination( with di55erent re(ource(, "he(e *a)ue( can be de5ined in $ea)i1ation

Pha(e,

8.@.=.1. Pro7it C"tr!

Pro5it Center i( a management oriented Organi1ationa) unit in S#P u(ed 5or interna) c ontro))ing

purpo(e, 't enab)e( to ana)y1e the pro5itabi)ity o5 the re(pon(ibi)ity area( and to de)egate re(pon(ibi)ity

to (uch unit(,

Pro5it Center wi)) be o5 Geographica) #rea( $egion(@ Site(@ and O55ice(E@ unctiona) #rea(

Production@ Sa)e(E or Product( Product( or Product )ine(E,

"he Standard Hierarc hy o5 the pro5it center( wi)) be ,GPC.










DGPC

BS+- CH+- 8U+- "#+-DG+-Ba(ochhu Hydro

Chhukha Hydro 8urichhu Hydro "a)a Hydropower Corporate O55ice power P)ant power P)ant power P)ant P)ant

T Li!t o7 Pro7it C"tr! o7 ,GPC






[email protected] B$!i"!! Pro:!!

[email protected] Co!t & R"$ E%*"t A::o$"ti"-

"here are two type( o5 co(t e)ement(J

1. Pri*r' Co!t / (R"$+ E%*"t!

Primary c o(t and $e*enue e)ement 5orm the )ink between inancia) #ccounting and Co(t #ccounting,

ach o5 the(e co(t e)ement( ha*e a G2L account backing,

Bu(ine(( wi)) create t he Primary Co(t )ement( at the time o5 creating the G2L ac count with the

appropriate co(t e)ement category i,e Primary Co(t -E@ $e*enue --E@ Sa)e( Deduction -0E etc,E

'n DGPC@ Company Code DG+- i( a((igned to contro))ing area DP+-,

Primary Co(t )ement in DP+- Contro))ing area c orre(pond( to a $e*enue and :pen(e G2L

account( in Genera) Ledger, Genera) Ledger account( are de5ined by Chart o5 #ccount( o5 the DGPC

Company Code,

Once the GL account i( created@ Primary Co(t )ement i( created in CO under the Contro))ing area by

entering *a)idity period@ de(cription and co(t e)ement category 5or it,

#)) Primary Co(t )ement( mu(t ha*e G2L backing,

Co!t E%*"t Ct-or'

Co(t )ement Category i( u(ed to determine the re)e*ant tran(action o5 a co(t e)ement, or e:amp)e@

Co(t )ement Category - i( 5or primary co(t po(ting(@ Co(t )ement Category -- i( 5or re*enue

po(ting( 5rom (a)e( accounting and -0 are 5or (a)e( deduction(,










Co(t o5 Good( Manu5actured COGME@ ;'P O55(etting & Price di55erence account( (hou)d not be

created a( co(t e)ement(,

'n ca(e o5 any addition to :pen(e( & $e*enue GL(@ Co(t e)ement wi)) be created in the (ame (creen

immediate)y a5ter creation o5 GL #ccount,

:amp)e( o5 Co(t e)ement( with CategoryJ

Ct-or' Co!t E%*"t N* (E*p%!+

- "e)ephone :pen(e(@ Con(umption o5 Materia)@ $&M :pen(e(,

-- Sa)e( $e*enue@ $ent $eceipt

-0 Di(count( @ $ebate(

00 :terna) Sett)ement

Code( & De(cription( o5 Primary Co(t & $e*enue )ement( wi)) be (ame a( that o5 corre(ponding GL,

"here wou)d not be any de5au)t account a((ignment in Co(t )ement Ma(ter Data, Howe*er@ the

deri*ation o5 co(t center de5au)t account a((ignment 5unctiona)ity O8B/E wi)) be u(ed@ which i( a

cu(tomi1ation acti*ity,

2. S:o"dr' Co!t E%*"t!

Secondary Co(t )ement( are u(ed to carry co(t( 5rom one co(t obect to another within Contro))ing

modu)e without a55ecting ' po(ting(, 'n other word( @ Secondary Co(t )ement po(ting( occur in CO,

#ccording)y@ (econdary co(t e)ement wi)) not appear in ' Chart o5 #ccount(, i, e, Secondary Co(t

)ement( doe( not ha*e G2L backing,

"he 5o))owing (econdary co(t e)ement( ha*e been created 5or DGPC,

Co!t

E%*"t

Co!t E%*"t! ,!:riptio" Ct-or'

/0-++++++ 'nterna) Sett)ement 0-

/0-++++0. PS Sett)ement ?Other( 0-

/6.+++++- Labour #cti*ity 6.

/3-+++++- arned %a)ue #na)y(i( 3-

=. Co!t E%*"t Gro$p.

Co(t )ement( are grouped 5or the purpo(e o5 ana)y(i(@ reporting@ a))ocation( di(tribution( &

a((e((ment(E@ creation o5 a))ocation (tructure( & P# tran(5er (tructure(, Bu(ine(( can a)(o create

new co(t e)ement group( a( and when needed 5or abo*e purpo(e(,

8. Co!t C"tr St"drd irr:' & Co!t C"tr!.

Once co(t e)ement( are (et up@ the entered co( t( are a((igned to the organi1ationa) area( where they

are incurred,

Co(t Center( are re(pon(ibi)ity area( 5or co(t( within the organi1ation, Co(t Center( are )ogica) unit(

or 5unctiona) area( or )ocation( o5 a company,










Be5ore Co(t Center i( created@ a hierarchica) (tructure ca))ed Standard HierarchyE i( (et up and

a((igned to the contro))ing area, Once created@ it cannot be de)eted or changed in Contro))ing #rea,

"he Co(t Center i( the )owe(t node o5 the hierarchica) (tructure,

'n DGPC@ a (tandard hierarchy DGPCE i( to be a((igned to the Contro))ing #rea DP+- and Co(t

( are created con(idering the company ( o*era)) operationa) (tructure,Center

't i( (ugge(ted t o k eep the no o5 Co(t Center ( minimum to the )e*e) it can be managed, '5 Co(t

Center( are opened at the 5urther )ower )e*e) but no data p)an2actua)E i( 5)owing to many o5 them@

then it i( not ad*i(ab)e to increa(e the number o5 Co(t Center(,

On the other hand@ it (hou)d a)(o be kept in mind that Co(t Center( are to be opened at )owe(t )e*e)

5or which management need( breakup o5 co(t and at the (ame time it i( a)(o practica) to book

e:pen(e( at that )e*e),

'n *iew o5 abo*e@ the 5o))owing Co(t Center( are 5ina)i1ed 5or DGPC,

# C OS T C E N TR E , GP C

d !O 77 i: o 7 R & Fi" " : &

Co r po r t A$ to I "t r " %P ro 5 :t o 7 ) t r i % B o r d o7 S : $ ri t' Fi r ) " - i" - I" !t* " tAd*i" .A77 ir ! o r ! o p A$ d it, p tt ) " - * "t ,ir : to r !P%" t!

,ir : to r , pt t. , p tt .(O7 7i:+

)tri%R ! r: Co r p or tCo r p or t Co rp o rt C " t r! o 7 BP

A" d O7 7i : Ad * i" ) " - * "tCo . ) , O7 7i: P r o 5 :t O7 7i : V i:% ! E $i p* " t!E:%%":(CO +,%op3S : $ ri t' O7 7i: F i" " :

* "t V i: % 3 ) : i" r 'CP ) t r i %

G$ !t Co . BP BPBP BPP r o 5 :t ) " - * "tCo E V3 ,i! ! t r o $! A d* i"Co .Fir

S : $r it ' P% " " i" - F i" " : ( BP +TA ) " - 3 3 CO . . V i: % 3 ):i "r'&

* " t 4P COC P

, ! i- " ) t r i %CPC P

CoE , I3 BP Ad* i " ) " - * " tB P F ir F i" " : V i: % 3B $! i" ! ! ) : i " r 'S :$ ri t' )A ( CP + CP

4P, %op 3 T PPro5 :t

* "t Co "! tr $ :t 4P V i:%3):i "r'4P Co E R F i" " :C P Fir 3 io " G$ !t 4P

TPS : $ ri t' BP S to r ! & ) t r i%FW o $! Co r po r t Ad* i " R: i pt )- t.

V i:%33BPP%" "i"- ( P/%i" - + (C P +N i : $ T % TP

TP 4P F ir Pro5 :t CP R & F i" " :S : $r it ' Co E CP )tri%

Ad *i")" -*" t

(4P+ICT

TP F ir CP )tri%G$ ! t

R &)" -* "to $!

Ad*IC T3 BP (T P +

Sto r! &)tri%G $ !t G$ !t

IC T3 C P R: i pt !)-t(TP +o $! 3 o $! 3 (P%i" -+

S i %i- . C P

I CT 3COTP R &

Ad* i"4PAd *i"

ICT 34P

G$ ! t4P

T P R & G$ !t o $ ! o $! BUAd *i".Ad * i" 3 T P 34P .

ICT 3 TP










,PC (Co!t C"tr+

Con(truction Di*i(ioninance Di*i(ion #dmini(tration Di*i(ion Board o5 Director(

DGM O55iceE

Head ;ork( Di*i(ion 'C" Unit n*ironment Unit

Power Hou(einance Di*i(ion Liai(on Unit

Di*i(ion

H$" Di*i(ion

Contract Di*i(ion

ua)ity Contro)

Di*i(ion

'n5ra(tructure

Di*i(ion

Wipro Ltd. P- 1=0 o7 186









Co"tt ,i-r* 7or Co!t C"tr A::o$"ti"-

MM Modu)e ' Modu)e

'ndirect Materia)

Con(umption GL Po(ting withCo(t Centre

Co!t C"tr

A::o$"ti"-

Co(t Centre #((e((ment o5

Co(t(

Depreciation Pro5itabi)ity

#na)y(i(

COP#E

#M Modu)e

. Co!t C"tr Gro$p

ach Co(t Center in S#P can be)ong to one or more than one Co(t Center group( 5or di55erent

purpo(e(, "he Co(t Center group( are de5ined 5or a))ocation cyc)e and reporting purpo(e(,

Be(ide( (tandard hierarchy@ DGPC need( to create Co(t Center group( on the ba(i( o5 the

5unctiona)ity, 'n DGPC@ the Co(t Center group( are H$@ Operation and Ci*i) etc,

6. A!!!!*"t o7 Co!t C"tr!

#((e((ment Cyc )e i( created to tran(5er primary and (econdary co(t( by way o5 (econdary co(t

e)ement( 5rom a ( ender co(t center to recei*ing co(t centre,

"hi( 5unctiona)ity wi)) be u(ed 5or a))ocation o5 co(t )ike Ser*ic e Co(t Center Co(t( o*er Operation

Co(t Center(,

'n DGPC@ a((e((ment wi)) be created to tran(5er2a))ocate primary co(t( by way o5 (econdary co(t

e)ement( 5rom a (ender Co(t Center to recei*ing Co(t Center ba(ed on tracing 5actor( (uch a( P)ant

Capacity or mp)oyee !umber( etc, 'n a((e((ment@ origina) co(t e)ement( o5 the (ender co(t obect

wi)) remain at the (ender co(t obect and a (econdary co(t e)ement a( de5ined in con5iguration o5

a((e((ment cyc)eE wi)) carry the amount to the recei*er co(t obect on the ba(i( de5ined in the c yc)e,

Howe*er@ the proce(( o5 a))oc ating the Corporate O55ice Co(t and $e*enue to re(pecti*e p)ant 5or the

purpo(e o5 tari55 determination without a55ecting the pro5it center( reporting may re=uire to be

de*e)oped,










#ctua) %a)ue )ow to Co(t Center

MM SD ' CO

%endor

'n*oice

Co(t#ccounting

Po(ting toDocumentCo(t Center

Good(

'((ue

:pen(e(

inc)uding

depreciation

po(tingE

$e*enue

po(ting toSa)e( Bi))ing #ccounting

Document Pro5it

Center(










Period nd C)o(ing

Co(t Center(

Start

$un

De5ine #))ocation#))ocation

Cyc)eCyc)e

"e(t $unE

Check Log Correct the

5or rror( error

'5 any error( 7S

!O

$erun#))ocation

Cyc)e(

Po(ting $un

$un

$eport(

nd

Wipro Ltd. P- 1== o7 186









,!:riptio" o7 I*pro*"t!

S.No ,!:riptio" o7 i*pro*"t! CSBP pi" r ddr!!d R*r!

- #(( e((ment i( po((ib)e in the (y(tem,

0 On)ine reporting with *ariou(Combination(

. On)ine capturing o5 co(t on Co(tCenter(,

[email protected] Pro7it C"tr A::o$"ti"-

Pro5it Center #ccounting PC#E he)p( to ana)y1e the operating re(u)t( o5 the interna) organi1ationa)

unit(, Pro5it Center $eporting i( u(ed to contro) the re( u)t( o5 the indi*idua) area( o5 re(pon(ibi)ity

pro5it center(E within the organi1ation,

Broad obecti*e o5 Pro5it Center #ccounting in DGPC i( t o get Pro5it and Lo(( ac count and Ba)ance

Sheet 5or each pro5it center in ' 5or ana)y(i(@ reporting and con(o)idation purpo(e(,

Pro7it C"tr St"drd irr:'

"he Standard Hierarchy i( a pro5it center group or tree (tructure@ which contain( a)) th e pro5it center(

in one Contro))ing #rea, "he Standard Hierarchy u( ua))y corre(pond( to the organi1ationa) (tructure

u(ed in PC#, #t the time o5 creation o5 a pro5it center@ pro5it centre mu(t be a((igned to a node o5 the

(tandard hierarchy, "he (tandard hierarchy i( u(ed in the in5ormation (y(tem@ a))ocation( and *ariou(

p)anning 5unction(,

o 'n DGPC@ (tandard hierarchy o5 the pro5it center( wi)) be DGPC,

Creation o5 Standard Hierarchy i( a cu(tomi1ing acti*ity, 't i ( created in XMaintain Contro))ingo

#rea Se tt ing( in P C#,

o #( new GL i( acti*ated@ PC# need not be acti*ated in Contro))ing #rea,

o "he Standard Hierarchy can be changed in a(y #cce(( Screen,

*a)uation o5 P & L #c count and Ba)ance Sheet are done by '@ e*en though Pro5it Center( are

created by CO a( the data main)y 5)ow 5rom ',

#((ignment to Company Code wi)) determine 5rom which Company Code the pro5it center wi)) recei*e

po(ting(,

Crt Pro7it C"tr!

'n DGPC@ a)) the P)ant( wi)) be created a( Pro5it Center(,

BS01 B!o :$ 'dropor P%"t

C01 C$ 'dropor P%"t

4U01 4 $ri:$ 'dropor P%"t

TA01 T% 'dropor P%"t

,G01 Corport O77i:










Howe*er@ a( DGPC i( going 5or pro5it Center wi(e Pro5it & Lo(( #ccount( and Ba)ance Sheet(@ pro5it

center ( hou)d be a((igned to the 5o))owing obect( J

-, Materia) Ma(ter

0, Proect(

., Co(t Center(

6, 'nterna) Order(

9, Maintenance Order(

3, i:ed #((et( through Co(t CenterE

<, Sa)e( Order(

"he(e a((ignment( ( hou)d be (trict)y 5o))owed,

Like co(t center(@ time ba(ed pro5it center( can be de5ined,

"imeba(ed 5ie)d( )et to change in5ormation in the pro5it center ma(ter record@ (uch a( the per(on

re(pon( ib)e 5or the pro5it center at a (peci5ic point in time@ without ha*ing to create a new pro5it center

and without )o(ing any in5ormation about the pre*iou( per(on re(pon(ib)e,

Un)ike co(t center(@ pro5it center( need acti*ation a5ter creation a( they are created in inacti*e (tatu(,

Pro7it C"tr Gro$p

# Pro5it Center Group i( an a)ternati*e hierarchy to the Standard Pro5it Center Hierarchy, 'n addition to

the (tandard hierarchy 5or contro))ing area@ a)ternati*e pro5it center hierarc hie( can a)(o be created

name)y RPro5it center Group(R 5or u(e in the in5ormation (y(tem@ a))ocation( and p)anning, 'n contra(t

to the (tandard hierarchy@ the(e pro5it center group( do not ha*e to contain a)) the pro5it center( in the

contro))ing area, On the c ontrary@ pro5it center group( )et to (e)ect on)y certain pro5it center( and

reorgani1e them to a))ow more 5)e:ibi)ity,

DGPC wi)) create pro5it center( 5or it( P)ant( and Corporate O55ice@ hence no grouping i( needed,

F%o 7or Pro7it & Lo!! A::o$"t

or bi))ing document(@ pro5it center wi)) be deri* ed 5rom the materia) in the ( a)e( order,

or any good( mo*ement@ pro5it center wi)) be deri*ed 5rom the materia) and p)ant

combination,

or a)) ' direct po(ting(@ pro5it center deri*ation wi)) be through co(t center(,

or a((et re)ated po(ting(@ pro5it center deri* ation wi)) be through co(t center a((igned to the

a((et ma(ter, "hi( wi)) be ba(ed on the DGPC Co(t Center Hierarchy and di55erent co(t

center 5or di55erent di*i(ion(,

or other P&L #ccount(@ pro5it center wi)) be deri*ed through cu( tomi1ed automatic account

a((ignment,

'n brie5@ 5or a)) e:pen(e(@ data 5)ow( 5rom co(t center to pro5it center and re*enue pro5it center wi)) be

deri*ed 5rom materia) ma(ter,










F%o 7or B%": St It*!

)ow 5rom #((et ManagementJ Pro5it center wi)) be deri*ed through the co(t center or interna)

order in5ormation in the a((et ma(ter,

"ran(5er o5 Materia) StockJ or in*entory *a)ue( pro5it center wi)) be deri*ed 5rom the

Materia)2P)ant Combination,

)ow 5rom #ccount( Payab)e and $ecei*ab)eJ $ecei*ab)e( are di*ided according to the

corre(ponding re*enue )ine item( and a((igned to the pro5it center( through document

(p)itting in ' modu)e, Payab)e( are po(ted to the pro5it center through the materia) ordered in

purcha(e order(,

Other Ba)ance Sheet item( wi)) be deri*ed through Document Sp)itting Structure in ' modu)e,

F%o 7ro* Co"tro%%i"- 3 Priod E"d C%o!i"-

or a))ocation( in Co(t #cc ounting di(tribution or a((e((mentE the 5o))owing record( are updated in

Pro5it Center #c countingJ

;hate*er a))ocation wi)) happen in (y(tem wi)) a55ect pro5it c enter ba)ance a)( o,

'5 a))ocation i( inter pro5it centre (@ then ba)ance( o5 re(pecti*e pro5it center wi)) be a55ected

entre (and i5 a))ocation i( intra pro5it c @ then there wi)) be no e55ect on ba)ance(,

'n ca(e o5 any inter pro5it center a((e((ment@ (y(tem wi)) u(e document (p)itting con5iguration

to deri*e the pro5it center,


S.No ,!:riptio" o7 i*pro*"t! CSBP pi" r R*r!ddr!!d

- On)ine report( are a*ai)ab)eat Pro5it Center Le*e)

Sy(tem wi)) automatica))y deri*e Pro5it

0 Cente r 5or e*ery tran(act iona) entry in

(y(tem

[email protected].= I"tr"% Ordr!

'nterna) Order i( a Co( t Obect which can capture Co(t( 5or Management $eporting,

'n DGPC@ the 'nterna) Order( wi)) be P)ant (peci5ic Pro5it Center Speci5icE,

Order type( P)ant Speci5icE wi)) be di55erent and wi)) be dri*en by the re=uirement o5 #ccount Head(,

'nterna) Order( are o5 two type(@

-, $ea) 'nterna) Order










0, Stati(tica) 'nterna) Order

1. R% I"tr"% Ordr

$ea) 'nterna) Order can be u(ed to capture the co(t o5 (pecia) e*ent(2occa( ion 5or reporting to

Management and 5urther a5ter comp)etion o5 the e*ent@ the co(t( can be (ett)ed to re(pecti*e Co(t

Center(,

During booking into $ea) 'nt erna) Order@ the rea) po(ting goe( into $ea) Order and i5 a Co(t Center i(

a)(o entered@ on)y (tati(tica) entry 5)ow( into Co(t Center,

'5 initia))y the appropriate recei*er Co(t CenterE o5 the co(t( i( not known@ the co(t( are ( ett)ed to $ea)

'nterna) Order, #5ter comp)etion o5 the e*ent@ the Co(t( are then (ett)ed to re(pecti*e Co(t Center( on

a de5ined2decided ba(i( maintained in Sett)ement $u)e,

DGPC i( not intending to create rea) order( a( on date, '5 re=uirement i( rea)i1ed in 5uture cour(e o5

time@ it wi)) then be ) created, #( per the pre(ent re=uirement@ the order( re)e*ant tran(action( wi))

come 5rom PS@ PM@ 'n*e(tment Order( coming 5rom ##@ which wi)) originate out(ide CO,

2. Stti!ti:% I"tr"% Ordr J

Stati(tica) 'nterna) Order he)p( in para))e) recording o5 e:pen(e( in addition to the booking in Speci5ic

Co(t Center, 'n thi( ca(e@ the rea) entry 5)ow( into the Co(t Center and on)y ( tati(tica) entry 5)ow( into

the Stati(tica) 'nterna) Order,

"he Stati(tica) Order need not 2can not be (ett)ed a( it contain( on)y (tati(tica) po(ting( (ince the rea)

po(ting ha*e a)ready gone to the re)e*ant Co(t Center,

;ith the he)p o5 Stati(tica) 'nterna) Order@ ana)y(i( o5 (ome o5 the e:pen(e GL( cou)d be carried out,

:amp)eJ

"e)ephone :pen(e(

#nnua) Con5erence :pen(e(

#)) the te)ephone( and annua) con5erence e:pen(e( can be created a( Stati(tic a) 'nterna) Order(,

Un)ike $ea) Order@ at the time o5 booking into Stati(tica) 'nterna) Order@ the Co(t Center i( known and

po(ted into,

Ba(ed on the nature o5 po(ting ' po(ting(E@ DGPC wi)) decide and choo(e the e:pen(e GL( 5or

which the Stati(tica) 'nterna) Order( are to be created@ to which a( at the time o5 manua) po(ting the

'nterna) Order( can be booked into,

't ha( been decided to create Stati(tica) 'nterna) Order( 5or tho(e GL( in which data 5)ow( on)y 5rom '

entry,

'n 'nterna) Order@ there i( an option to re)ea(e the order 5or po(ting, #n unre)ea(ed 'nterna) Order

cannot recei*e po(ting( into it, Howe*er@ the order can be re)ea(ed automatica))y when (a*ing by

(e)ecting the appropriate acti*ity in Order "ype,

or ana)y(i( and reporting purpo(e(@ interna) order group( can be u(ed@ howe*er@ in DGPC 'nterna)

Order Group wi)) not be created, "hough no 'nterna) Order Group wi)) be created@ a)) ana)y(i( and

reporting wi)) (ti)) be a*ai)ab)e at 'nterna) Order Le*e),










A. I"tr"% Ordr Stt%*"t

$ea) 'nterna) Order can be u(ed to capture the co(t o5 (pecia) e*ent( 2occa( ion 5or reportin g to

management and 5urther a5ter comp)etion o5 the e*ent the co(t( are (ett)ed to re(pecti*e Co(t

Center(,

On)y $ea) 'nterna) Order( can be (ett)ed,

During booking into $ea) 'nt erna) Order@ the rea) po(ting goe( into $ea) Order and i5 a Co(t Center i(

a)(o entered@ on)y (tati(tica) entry 5)ow( into Co(t Center,

Hence@ the co(t( booked into the $ea) 'nterna) Order need( to be (ett)ed to the re(pecti*e Co(t

Center(,

'5 initia))y@ the appropriate recei*er Co(t CenterE o5 the co(t( i( not known@ the co(t( are (ett)ed to

$ea) 'nterna) Order, #5ter comp)etion o5 the e*ent@ the Co( t( are then (ett)ed to re(pecti*e Co(t

Center( on a de5ined2decided ba(i( maintained in Sett)ement $u)e,

Sett)ement need( a Sett)ement Pro5i)e@ #))ocation Structure and Sett)ement $u)e,

Sett)ement pro5i)e de5ine( the *a)id recei*er ( and #))ocation Structure, Sett)ement Pro5i)e i( attached

to Order "ype,

#))ocation Structure contain( the a((ignment(@ (ource co(t e)ement( and (ett)ement co(t e)ement(,

#))ocation Structure i( attached to the Sett)ement Pro5i)e,

Sett)ement $u)e contain( the type o5 recei*er that i( a))owed in Sett)ement Pro5i)eE@ the rec ei*er(

? :amp)e Co(t Center(E and the proportion o5 (ett)ement,

Di55erent Sett)ement $u)e can be maintained 5or di55erent period(, Howe*er@ in ca(e o5 DGPC@ period

dependent (ett)ement (cenario doe( not e:i(t a( on date,

Order (ett)ed can a)(o be re*er(ed i5 re=uired,

Stati(tica) 'nterna) Order( cannot2need not be (ett)ed a( the rea) po(ting i( a)ready in p)ace whi)e booking to Stati(tica) Order, #n 'nterna) order a5ter "echnica) comp)etion cannot recei*e any po(ting,

Howe*er@ the "CO ( tatu( "CHO i( a (tatu( o5 the Order and once u(er made thi( (tatu(@ then that

'nterna) Order cannot recei*e any po(ting(E can be re*oked, But a c)o(ed order cannot be re*ok ed 5or

urther u(e, Hence@ a)) the order( tho(e are 5u))y ( ett)ed and no 5urther po(ting i( e:pected to it @

(hou)d be c)o(ed,










'nterna) Order Proce((ing

CO ' SD MM

Start

Create

'nterna)

Order

DirectCreate

po(ting inP)anned

inancia)Co(t and

#ccountingBudget 5or

',O

Create 2$e)ea(e

$e)ea(eOrder

P,O w,r,t ',O

#utomatic$ecei*e

po(ting togood( &

'O and Co(t(er*ice(

Center

#ccounting

DocumentPeriodic

Po(tingCo(t

#))ocation

Sett)e order

co(t to Co(t

Center

nd

Wipro Ltd. P- 1=@ o7 186









B. P) Ordr Stt%*"t

"he co(t( that ari(e 5rom proce((ing an order 5or e:amp)e co(t( 5or materia)2(tore( & (pare(@ i((ued

to the orderE ha*e the indi*idua) technica) obect( e=uipment@ 5unctiona) )ocation(E a( a re5erence

obect,

"he co(t( are initia))y co))ected on the order, "hey are then tran(5erred to the (ett)ement recei*er

(peci5ied in the (ett)ement ru)e,

Order( are main)y (ett)ed automatica))y at regu)ar inter*a)(,

'n DGPC@ the maintenance order( wi)) be time independent, Hence@ they need to be (ett)ed on

month)y ba(i(, Li(t o5 PM order type( that wi)) be maintained 5or DGPC are a( be)owJ

S. No. Ordr T'p N*

- PM+- Mainten ance Order Pre*enti*e

0 PM+0 Mainten ance Order Breakdown

. PM+. Maintenance Order !oti5ication

6 PM+6 $eimbur(ement Order

9 PM+9 Ca)ibration Order

3 PM+3 Capita) 'n*e(tment Order

"he (y(tem (ett)e( the order to the (peci5ied recei*er( Co(t Center(E,

'n DGPC@ on)y $e*enue :pen(e( Po(ting( wi)) happen in PM order(, Hence@ they wi)) be (ett)ed to

re(pecti*e Co(t Center(, #5ter the (ett)ement@ the ba)ance on the order i( +,

'n ca(e the )i5e o5 maintenance order i( more than - month@ at the month end@ the order wi)) be

partia))y (ett)ed and on)y a5ter comp)etion o5 the order@ it wi)) be 5u))y (ett)ed,

Prti% Stt%*"t

"he tota) amount booked in to the order ti)) the month end wi)) be (ett)ed and the Order wi)) be k ept

open 5or 5urther po(ting into it,

F$%% Stt%*"t "he 5ina) co(t booked to the order a5ter the )a(t month wi)) be (ett)ed and the order wi)) be c)o(ed to

re(trict it 5rom 5urther po(ting,

C. Pro5:t S'!t* Stt%*"t

Proect( are genera))y part o5 the interna) proce((e( o5 a c ompany,

One o5 the 5ir(t (tep( in proect p)anning i( to break down the work into ta(k( and (et up a hierarchy,

'n the Proect Sy(tem@ the organi1ation o5 the work and peop)e in the proect can be p)anned

according to the work breakdown (tructure ;BSE,

"he co(t( that are captured in Proect need( to be (ett)ed to the recei*er #((et(2#UCE,

DGPC wi)) create proect( to capture Capita) :penditure( and at the end o5 the proect it i( capita)i1ed

to the re(pecti*e #((et( or to #((et( under Con(truction,










'n the ca(e o5 ;BS e)ement( 5)agged a( capita) in*e(tment mea(ure(@ (eparate (ett)ement run( mu(t

be carried out 5or co(t( which can be capita)i1ed and 5or co(t( which cannot be capita)i1ed i,e, in ;BS

)ement@ two po((ibi)itie( are thereI

-, U(er can ( ett)e a)) co(t to #((et@ and

0, Out o5 tota) co(t one can (ett)e (ome co(t on #((et and (ome can be (ett)ed on Co(t Centre,

"he (ett)ement proce(( ha( to be run periodica))y and by co(t e)ement,

"he co(t which can be capita)i1ed wi)) be (ett)ed to #UC2#((et and the co(t which cannot be

capita)i1ed wi)) be (ett)ed to re(pecti*e Co(t Center(,

;here the )i5e o5 the proect i( more than one month@ at month end@ the co(t captured in the proect

need( to be (ett)ed to the re(pecti*e #((et( under Con(truction #UCE,

;ith the he)p o5 Budget Pro5i)e@ contro))ing (y(tem c an be e(tab)i(hed 5or Proect re)ated e:pen(e(,

Sett)ement Pro5i)e de5ine( *a)id $ecei*er(@ #))ocation Structure and GL Document "ype,

Sett)ement ru)e de5ine( t he category o5 recei*er and the recei*er obect, Sett)ement ru)e can be time

dependent,

Simu)ate the (ett)ement 5ir(t in a te(t run@ without (a*ing it and run actua) (ett)ement a5ter checking

and con5irmation o5 the correct amount,










Period nd C)o(ing

Co(t Center( 'nterna) Order(

Start Start

Se)ectDe5ine

'nterna)#))ocation

Order 5or $u)e( (ett)ement

$unDe5ine

#))ocationSett)ement

Cyc)e$u)e(

"e(t $unE

$un

Check Log Sett)ement

5or rror( Cyc)e

"e(t $unE

$erun

#))ocation Check )og

Cyc)e( 5or error(

Po(ting $un

$erun

$un Sett)ement

$eport( Cyc)e(

Po(ting $un

nd $un

$eport(

nd











S. No ,!:riptio"! o7 i*pro*"t! CSBP pi" r ddr!!d R*r!

- Sett)ement wi)) be *ery ea(y in the(y(tem,

0 $eport( a*ai)ab)e according toOrder

. "racking o5 :pen(e( wi)) be on)ine

STAN,AR, INFOR)ATION S>STE)

S#P a( (tandard 5unctiona)ity o55er( *ar iou( modu)e wi(e report( 5or *ariou( ana)y(i( & he)p in

deci(ion making 5or the bu(ine(( organi1ation, Li( t o5 (uch (tandard report( i( gi*en be)owJ

S#L$><+-0.03 Chart o5 #ccount(

S#L$><+-0.0> G2L #ccount Li(t

S#L$><+-0..+ #ccount a((ignment manua)

S#L$><+-0.+> Di(p)ay Change( to G2L #ccount(

S#L$><+-0... G2L #ccount( Li(t

SPL+>3++++.+ G2L #ccount Ba)ance( "rai) Ba)ance !ewE

SPL+>3++++.- "ran(action igure( ? #ccount ba)ance

SPL+>3++++.0 Structured #ccount ba)ance

BL.! GL Line 'tem Di(p)ay

S-+! GL Ba)ance Di(p)ay

8S-. Co(t Center(J Ma(ter Data $eport

8#0. Co(t )ement(J Ma(ter Data $eport

S#L$><+-0.+- "ota)( and Ba)ance(tria) ba)anceE

S#L$><+--/3. #((et Ba)ance( by #((et !umber

S#L$><+--/36 #((et Ba)ance( by #((et C)a((

S#L$><+--/33 #((et Ba)ance( by Co(t Center

S#L$><+--/3< #((et Ba)ance( by P)ant #$E

S#L$><+--/</ Phy(ica) 'n*entory by Co(t C enter

S#L$><+--/>- Phy(ica) 'n*entory by #((et C)a((

S#L$><+--/3. #((et Ba)ance( # (erie( o5 =uery program( ba(ed ondi55erent (e)ection criteria,










Phy(ica) 'n*entory Li(t(

# (erie( o5 =uery program( ba(ed on di55erent (e)ectionS#L$><+--/</ ? >0

criteria,

Depreciation on Capita)i1ed #((et( Depn Simu)ationE

Simu)ated depreciation on a((et(2a((et c)a((e( and Proect(S#L$><+-0/.3

can be re(tricted t o (peci5ic ;BS e)ement(E,

Depreciation Current 7ear S#L$><+-0+03

Depreciation ana)y(i( by a((et,

S#L$><+-0+<9 #((et hi(tory#((et card maintainedManua))yE Comp)ete detai)ed hi(tory o5 each a((et,

#;+-! #((et :p)orer

8-+! Di(p)ay %endor Ba)ance(

BL-! %endor Line 'tem Di(p)ay

S#L$><+-0+>6 Open 'tem( %endor Due Date oreca(t

S#L$><+-0+<> Due date ana)y(i( 5or open item(

S#L$><+-0-+. Li(t o5 *endor )ine item(

S#L$><+-0+>6 Open item *endor due date 5oreca(t

S#L$><+-0-+9 Li(t o5 down payment open on key date

A-''!M'S "DS report

MB9- Materia) Di(p)ay Document

MB90 Di(p)ay ;arehou(e Stock(

MM96 Con(ign ment Stock

MB9/ Materia) Di(p)ay Document

MB9" Stock 'n "ran(it

MMB St ock O*er*iew

BL9! Cu(tomer Line item Di(p)ay

D-+! Cu(tomer Ba)ance Di(p)ay

D+. Di(p)ay Cu(tomer in Company code

ND+. Di(p)ay Cu(tomer centra))y

S#L$><+-0->0 Di(p)ay change( to cu(tomer(

S#L$><+-0-<. Li(t o5 a)) cu(tomer )ine item(

S#L$><+-0-// Li(t o5 cu(tomer down payment( open on key date

S#L$><+-0-3> Due date ana)y(i( 5or open item(

S#L$><+-0-3/ "ran(action 5igure(J #ccount ba)ance

S#L$><+-0-<+ "ran(action 5igure(J Specia) (a)e(

S#L$><+-0-<- "ran(action 5igure(J Sa)e(

S#CO90+++>>< $ecei*ab)e(J Pro5it center

,.+ Cu(tomer *a)uation Ba(ed on $econci)iation #ccount@Credit repre(entati*e@ Credit $i(k CategoryE

,-< Cu(tomer ba)ance con5irmation

,0< Cu( tomer account (tatement

BCA Ca(h Aourna)

CH! Che=ue $egi(ter

S#L$><++/<-0 Pro5it Center Li(tJ P)an2#ctua)










S#L$><+-..6+ Pro5it Center GroupJ P)an2#ctua)2%ariance

S#L$><++/<-< Pro5it Center GroupJ uarter)y Compari(on o5 #ctua) Data

S#L$><+-..6. Pro5it CenterJ $ecei*ab)e(

S#L$><+-..66 Pro5it CenterJ Payab)e(

8SB9 CO Document(J #ctua) Co(t(

8#0. Co(t )ement Ma(ter Li(t

8#L$ Co(t )ement(J CO Line 'tem(

S#L$><+-.3-- Co(t Center(J #ctua)2P)an2%ariance

S#L$><+-.3.. Co(t Center( #ctua) 2P)an 2*ariance pre*iou( year

S#L$><+-.3-0 $angeJ Co(t Center(

8P+< Di(p)ay Co(t )ement P)an

8P0< Di(p)ay #cti*ity P)an

8SBL P)anning $eport 5or Co(t Center

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