EXP_0009.doc

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Master Data: Unit Contents

G/L master records

Account groups

Field status

AR master records

AP master records

Reconciliation Accounts

(C) SAP AG TACO40 9-1

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Unit Objectives -Master Data

At the completion of this unit, participants should be able to: Maintain financial master data and explain the way it is

grouped within SAP R/3.


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Unit business scenario

SAP R/3 is an integrated system. In the first phase of their installation, IDES will use only a portion of the functionality R/3 has to offer. Therefore all master data fields will not be used initially. The implementation team must understand the purpose and use of financial master records as well as individual master data fields contained therein in order to configure R/3 to meet IDES present and future requirements. This understanding is also essential when mapping master data from their legacy system into R/3. The project team will be responsible for entering master data so that they will be able to test financial transaction processing and to provide test data for end user training.


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A c c o u n t i n g a l o n g t h e V a l u e C h a i nP r o c u r e m e n t P r o d u c t i o n S a l e sI n v e n t o r y

V e n d o r

C o n t r o l l i n g

C u s t o m e r

P r o d u c t i o nC o s t s

P r o f i t a b i l i t yO v e r h e a d

W I P


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Accounting Data Within R/3

29992999

20002000

19991999

19981998

Records that remain in the system for an extended period of time.

Master Records

19981998

Records with a limited life within R/3.

Transaction Records

Journal EntriesInvoices

Payments

Journal EntriesInvoices

Payments

G/L AccountsCustomer Master Records

Vendor Master RecordsBank Master Records

Asset MastersProfit CentersCost Centers

Profitability segmentsInternal Orders

G/L AccountsCustomer Master Records

Vendor Master RecordsBank Master Records

Asset MastersProfit CentersCost Centers

Profitability segmentsInternal Orders

Master records contain data that controls how transaction data is posted and processed. You can archive account master records that you no longer need. However, they typically remain in the system to assist in daily transaction processing.

Transaction records capture data from normal event processing within R/3. Transaction records are archived periodically to enhance system performance. Archiving data entails it being extracted from the R/3 database, deleted and placed in a file. You can then transfer this file to an archiving system.

It is important to understand the difference between the two types of data, since R/3 will configure and manage each type of data differently.

A transaction record is also referred to as a document in R/3. The document number is unique per company code and fiscal year. When entering an accounting document, you can either specify the document number manually, or it can be determined by the system from a pre-defined number range. The number range is determined in each company code per document type.


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A G/L account master recordmust be created for every G/L account to which a posting is to be made.

An account that has been created in a chart of accounts is not valid for posting until a company code segment has also been created.

The G/L Account Master Record


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The definition of the account master record attaches the accountto either the balance sheet or profit & loss statement. This information is required by the balance carried forward program.

Balance Sheet PROFIT & LOSS

Assets Liabilities Revenues

Expenses

113100 Bank

The G/L Account Master Record: Information


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The G/L account master record contains data that controls how the account is used.

Balance sheet acct:Income stat. acct:

Account g

roup

Bank a

ccounts

Ban

k acc

t no.

Int

erest

calcu

lation

Auto

matic p

ost. c

ontro

l

Othe

r refe

renc

e data

CurrencyRelevant to tax

Account No: 113100

CashDescription:

Item managementPosting control...

(Balance carried fwd)

General LedgerBalance sheet Profit&Loss

Control Data


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000001P+L statement acct type Balance sheet account

000002P+L statement acct type Balance sheet account

000001

yy

Car

ry fo

rwar

d

000001

yy

000001

yy

000001

0

900000

yy

X := 900000

Balance Sheet and P+L Statement Accounts

In the chart of accounts-segment, it is necessary to indicate whether the account will be a balance sheet or a profit+loss statement account.

These two types of accounts are treated differently in the closing procedure. For balance sheet accounts, the balance is carried forward to the same account. For P+L statement accounts, the balance is carried forward to a retained earnings account and the

P+L statement account is set to zero. The account to which the balance is carried forward is assigned to a key (e.g. x) and this key is entered in the field ”P+L statement account type” in the chart of accounts-segment.

In customizing, users define the retained earnings account and during G/L master record creation, it is assigned to expense accounts. If there is only one retained earnings account, R/3 will automatically use the one defined in customizing. If there are more than one retained earnings account, during master record creation, the user will have the option to choose the retained earnings account per P+L account.


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The G/L account master record is divided into two segments:A chart of accounts segment and a company code segment.

The chart of accounts segment relates solely to the chart of accounts (that may be used by more than one company code). The company code segment relates to one particular company code only.

• Item management• Posting control...

•Ban

k acc

ount n

umber

• Intere

st ca

lculat

ion

•Aut.

posting

contr

ol

•Othe

r refe

rence

data

• Currency• Tax-related

Acct number: 113100 Cash

Balance sheet account:Income statement acct:

Account g

roup:

Bank a

ccountsChart of

accounts segment

Company code

segment

Description:

(Balance c/fwd)

General LedgerBalance P&LT T T T TT T T T TT T T T T

Balance P&LT T T T TT T T T TT T T T T

G/L Account Master Record - 2 Segments


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G/L Master Record - Chart of Accts Segment Chart of accounts

Balance sheet AccountCash

113100INT

Liquid Funds Accts

Contains data that is common for all company codes using this Chart of Accounts.

General ledger account master records contain 2 segments: the chart of accounts and company code segments (see subsequent page). The chart of accounts segment contains data such as the account number and name. It also defines whether the account is a balance sheet account or a P&L account; this information is used by the balance carry forward program in order to determine how the account's balance will be handled.

The chart of accounts segment also contains data that is common for all company codes using this chart of accounts. The chart of accounts is attached to the company code on the company code global data record screen located in financial accounting configuration.


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G/L Master Record - Company Code Segment

Company Code1000

Contains data that is unique to a specific company code’s requirements.

Company Code3000

Currency DEM

Item Display

Tax Category

Open Item Man.

………………….

Currency

Item Display

Tax Category

Open Item Man.

………………….

USD

Since multiple company codes can use the same chart of accounts, it is important that certain data be contained in company specific records. The result is that individual company codes can control their business processing requirements, yet the common chart of accounts provides reporting capabilities across company codes.


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Creating a G/L Account

Text 16 PAccount Number Account Number -- 113799 113799 Company Code Company Code -- 10001000Acct # & Company Code

Requirement Ides needs a new general Ides needs a new general ledger account ledger account

Chart of accounts detail Text 16 P

Desc: Payroll, Bal. Sheet Desc: Payroll, Bal. Sheet Acct, Acct Group Acct, Acct Group -- CASHCASHGroup Acct Number 110100Group Acct Number 110100

Chart of accounts detail Text 16 P

Local Cur, UNI, Line Item Local Cur, UNI, Line Item Display, Sort 002, Cash Display, Sort 002, Cash Flow, Field Status Flow, Field Status -- G005G005Company Code segment

Chart of Accounts segment


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Methods for Creating G/L Accounts

Manual Two-Step:

1. Chart of Accounts Segment, 2. Company Code Segment

One-Step: Create both segments simultaneously

Copying Copying an individual GL account with reference to

another GL account

Copy the entire company code segment

Copy the entire chart of accounts segment

Data Transfer Upload a new chart of accounts from an external

system e.g. flat file

Manual Creation: With the two step method, the chart of accounts segment is created separately from the company

code segment. This allows for creating the GL account only in the chart of accounts or in multiple company codes.

Use the one step method to create a GL account in a specified company code. Repeat step 2 of the two step method, create in the company code segment, to create the GL account in additional company codes as needed.

Creating GL accounts by copying : To create an account that has the same properties as an existing account, i.e. another cash account,

create the new account with reference to the existing account and change the account title accordingly.

If all of the GL accounts in an existing company code are required in another company code, the entire company code segment can be copied to the new company code.

The entire chart of accounts can be copied into a new chart of accounts as well, including account determination. The financial statement version can also be copied.

Data Transfer: To reduce data entry, programs like RFBISA00, Batch Input Interface for G/L Account Master

Data, can be modified by the ABAP team to accommodate uploading new chart of accounts information.


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C

Gen

eral

Led

ger

Cash

Matl

P/L

Liab

...

000000-099999

100000-199999

200000-299999

300000-399999

400000-499999

500000-599999

600000-699999

The number ranges of the accounts,

The status of the fields in the company code segment of the master record.

Cash accounts

Account groupsCash

Account 001111

000000-099999 Account

Group

The account group controls:

Chart of Account-SegmentCompany Code-Segment

Asst

The Account Groups for the G/L-Accounts

Since a chart of accounts contains many different types of accounts, they can be bundled into different “account groups”. Usually one account group bundles accounts with the same tasks within the general ledger, e. g. cash accounts, material accounts, asset accounts, profit and loss accounts,...

By assigning a number range to an account group, you can ensure that accounts of the same type are within the same number range. Number intervals for G/L account master records can overlap.

The account group has to be entered in the chart of accounts-segment and controls the appearance of the company code segment of a G/L account. For example, for all of your cash accounts, you want to be able to view all of the detailed line items. In customizing, for your “Cash Accounts” account group, you would alter the field status to make “line item display” a required entry.

R/3 delivers predefined account groups.


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Account Groups in Detail

G/L Account Groups

Customer Account Groups

Vendor Account Groups

Let’s get these master records organized!

RetailCust

1-timeVend

RevAccts

whole-salers

Exp Accts

Assets


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Change View: G/L Account Groups: OverviewChange View: G/L Account Groups: OverviewChange View: G/L Account Groups: Overview

Chart/accts Acct group To account DescriptionFrom account

Int AS 100000 Fixed AssetsInt

Int

Int

CASH

GL

MAT

Liquid funds accounts

General G/L accounts

Materials management accts

Int PL Income statement accounts

199999

300000

400000

500000

399999

499999

599999

200000 299999

Used to classify G/L accounts into user definedsegments within a chart of accounts, typically broken down by placement on financial statements. Note: Every chart of accounts must have at least one account group defined.

The number range that a G/L accountmust have when created in a particularaccount group of a chart of accounts.

G/L Account Groups in Detail (1 of 2)


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Maintain field status group: Account control

CurrencyTax CategoryReconciliation account

...

...

Account control Suppress Req. entry Opt. entry Display

Maintain field status group: OverviewAccount controlAccount managementDocument entryBank / Financial detailsInterest calculationJoint venture

The field status groupsavailable for every account group.

Individual field rules for ‘account control’to be used when creating or changing a GL master within this account group.

Standard delivered charts of accounts have account groupsthat are pre-defined and are available for copying.

G/L Account Groups in Detail (2 of 2)


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G/L Collection of Accounts

General Ledger

Company code

All Financial Accounting postings update the GeneralLedger.

The General Ledger is the collection of all accounts used by a company code.


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Field Status Groups

0001G001

Cash Accounts

G002Expense Account

G003

GR01

General Accts....Revenue Accts....Material Accts....

Document Entry ControlField Status Group G001

Account number 8090

Document Entry ControlField Status Group G001

Account number 1222

Document Entry ControlG001

Account number 1111

Field Status Groups Variant Comp. Code

GR02GR03:.

GR04GR05:.

Field Status Group

Text: Optional…

Text: Required

Allocation: Opt.Cost Center: Sup.

:.

Text: Optional

Allocation: Opt.Cost Center: Req.

:.

For each category of general ledger account, e.g., cash accounts, expense accounts, you need to determine the status of every document entry field. Will text be required, suppressed or optional for document entry when using these GL accounts? Will cost center be required, suppressed or optional for document entry when using these GL accounts? Etc. etc.

These “rules” are grouped into field status groups for each category of general ledger accounts. Field status groups are assigned on the respective general ledger master records. The field status groups are collected under one field status variant. The field status variant is assigned to your company code(s). No posting can be made until this is

complete. Typically, the same field status variant is assigned to all of your company codes so that the same “rules” apply across company codes..

R/3 delivers a standard set of field status groups. It is recommended to copy the standard delivered field status groups and modify as necessary.

If a document is posted to a sub ledger account, the field status group of the reconciliation account will apply.


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CreateMaster Data

FieldUsed with

which

transaction?

Used in which

account group?

Account group-

dependent field

status

Transaction-

dependent

field status

?

Priority

CashAccount 001111

000000-099999 Account

Group

Master Data Field Status (2)

ChangeDisplay

The fields displayed on the general ledger master record are not only controlled by the account group, but also by the master data transaction that you are using (transaction dependent control) i.e. create, change, display. Once the master record is created and you do not want sensitive fields changed, on the master record change transaction in customizing, you specify that a certain field is not changeable. For example, you want the currency of your cash account to be GBP and you do not want it to be changed, customize the master record change transaction to have the field be display only.

For each field, the field status definitions from the account group and the transaction are taken into consideration and the one with higher priority is used. The priorities are (starting with the highest): suppress display required entry optional entry

Fields which are accessed with the transaction master record display are always either displayed or suppressed since you cannot make an entry in a display transaction.

If you do not want to use the transaction dependent field status control, set all field status definitions as optional entry, as this has the lowest priority and will therefore not conflict with the account group control.


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Field

Account-

dependent

field status

Posting key-

dependent field

status

?

PriorityPriority

Accountyes

no suppress

Posted with which posting key?

Posted on which account?

PK ...PK ...

Document Field Status (3)

relevant for postings on accounts of this type?

During document entry, different fields are displayed depending on the transaction and the accounts used. For example, when posting expenses, a cost center and tax information is usually required. However, when posting cash, this same information is not necessary. These different displays during document processing are controlled by field status.

As a general rule, you customize the account-dependent field status on general ledger accounts. For customer and vendor processing, you customize the field status on the posting key as necessary.

Just as in the field status definition in G/L accounts, the field status with the higher priority applies. The priority is shown above.

Exceptions of the rule above: If business areas shall be used, the field “business area” has to be ready for input. It is switched

on by enabling business area balance sheets for the company code. With the field status, youcan only decide if it shall be a required or an optional entry field.

Tax fields are only ready for entry if the G/L account is set up as tax-relevant. The field status definitions ”suppress” and ”required entry” cannot be combined. This combination

causes an error.


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Reconciliation acctReconciliation acct nnnnnnnnnnnnPayment termsPayment terms ZB01ZB01Item sortingItem sorting 00050005Dunning procedureDunning procedure 00010001::

Reconciliation acctReconciliation acct nnnnnnnnnnnnPayment termsPayment terms ZB20ZB20Item sortingItem sorting 00010001Dunning procedureDunning procedure 00020002::

Name 1Name 1Name 2Name 2AddressAddressTel.no.Tel.no.

500 500 10 123 456 78 500 500 10 123 456 78

Customer Master Record Layout

Client General data

Bank details

Company code

10001000 30003000

Company code data Company code data

Customer master records contain data that controls how transaction data is posted and processed. This includes all the information about a customer that is needed to be able to conduct business with them.

Customer specific information such as name and address is stored at the client level. Any company code defined in the client will have access to the customer general data information.

Master data that is needed by a company to define how that particular company code will process transactions with the customer is stored in company specific records.

This technique prevents individual company codes from maintaining data that would be identical in nature.


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Reconciliation acctReconciliation acct nnnnnnnnnnnnPayment termsPayment terms ZB01ZB01Item sortingItem sorting 00050005

Sales districtSales district NORD001NORD001Sales officeSales office B001B001Price groupPrice group 0101

Maintaining the Cust Master Record Centrally

General data

Bank details

Company code data Sales area data

Accounting Sales

GeneralClient

Data that is used for the processing of financial transactions is stored in the accounting segment of the master record, while data relevant to SD functionality is stored in the sales portion. Accounting data is specific to a company code. Sales data is specific to a combination of sales organization, distribution channel, and division.

Maintaining the account centrally implies that the user will have access to both accounting and sales master record data.


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Customer Master Records

Account group Interval Scrn layoutAccount no.

Customer Master Data - Account Group

Domestic customers DEBIDEBI numericalnumerical 10,000-

49,99910,000-

49,999 internalinternal TitleNameTitleName

Customers abroad DEBADEBA numericalnumerical 50,000-

89,99950,000-

89,999 internalinternalTitleNameIncoterms

TitleNameIncoterms

Affiliated VERBVERB alphanumericalphanumeric A - ZA - Z externalexternal NameName

One-time numericalnumerical 90,00090,000 internalinternalTitleNameAddress

TitleNameAddress

CPDCPD

Assignmt

The account group determines: How the account is numbered A number interval from which the account number is chosen (the system uses the account

number to identify the customer) Which fields are displayed when you enter or change customer master data and whether or not an

entry must be made in these fields (field status) Whether the account is a one-time account


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Reconciliation acctReconciliation acct nnnnnnnnnnnnPayment termsPayment terms ZB01ZB01Item sortingItem sorting 00050005Payment MethodsPayment Methods S,US,U::

Reconciliation acctReconciliation acct nnnnnnnnnnnnPayment termsPayment terms ZB20ZB20Item sortingItem sorting 00010001Payment MethodsPayment Methods C,TC,T::

Name 1Name 1Name 2Name 2AddressAddressTel.no.Tel.no.

500 500 10 123 456 78 500 500 10 123 456 78

Vendor Master Record

Client General data

Bank details

Company code

1000 3000

Company code data Company code data

Vendor master records contain data that controls how transaction data is posted and processed. This includes all the information about a vendor that is needed to be able to conduct business with them.

Vendor specific information such as name and address is stored at the client level. Any company code defined in the client will have access to the vendor general data information.

Master data that is needed by a company to define how that particular company code will process transactions with the vendor is stored in company specific records.

This technique prevents individual company codes from maintaining data that would be identical in nature.


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Maintaining the Vendor Master Record Centrally

Reconciliation account nnnnnnPayment terms ZB01Sort key 0005

Reconciliation accountReconciliation account nnnnnnnnnnnnPayment termsPayment terms ZB01ZB01Sort keySort key 00050005

General data

Bank details

Company code data

Purchasing organiz. nnnnPlant nnnnShipping point 0001

Purchasing organiz.Purchasing organiz. nnnnnnnnPlantPlant nnnnnnnnShipping pointShipping point 00010001

Purchasing org. data

Accounting Purchasing

General Client

Data that is used for the processing of financial transactions is stored in the accounting segment of the master record, while data relevant to MM functionality is stored in the purchasing portion. Accounting data is specific to a company code. Purchasing data is specific to a purchasing organization.

Maintaining the account centrally implies that the user will have access to both accounting and purchasing master record data.


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Vendor master records

AssignmtAccount group Interval Scr.layoutAccount no.

Vendor Master Data - Account Group

Domestic vendors

KREDKRED numericalnumerical internalinternalTitle

NameTitle

Name

Vendors abroad KREAKREA numericalnumerical 50,000-

89,99950,000-

89,999 internalinternalTitle

NameIncoterms

TitleName

Incoterms

Affiliated

VERBVERB alphanumericalphanumeric A - ZA - Z externalexternal NameName

One-timeCPDCPD numericalnumerical 90,00090,000 internalinternal

TitleNameAddress

TitleNameAddress

10,000-49,999

10,000-49,999

The account group determines: How the account is numbered A number interval from which the account number is chosen (the system uses the account

number to identify the vendor) Which fields are displayed when you enter or change vendor master data and whether or not an

entry must be made in these fields (field status) Whether the account is a one-time account


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AssignmentAssignmentInterval:Interval:Acct Acct -- No:No:Account GroupAccount Group

AddressNameAddressName

AddressNameIndustry

AddressNameIndustry

NameLanguageNameLanguage

internalinternal10,000 -49,999

10,000 -49,999

internalinternal50,000 -99,999

50,000 -99,999

numericnumeric

externalexternalA - ZA - Zalphabeticalphabetic

numericnumeric

CPDACPDA

WHLSWHLS

RETLRETLRetailRetail

Whole-saleWhole-sale

One-timeOne-time

Groups are typicallybroken down by types User Defined

Customer and Vendor Account Groups (1 of 2)Screen LayoutScreen Layout


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Account groupAccount groupNumber range

Field Status

General dataCompany code dataSales data

Acct managementPayt transactionsCorrespondenceInsurance

AddressCommunicationControlPayt transactions

Name Form of add.Search term

...

Supp. Reg. Opt.

Note: Once created, an individual account master record cannot change account groups.

DictatesOne-time account

Customer & Vendor Account Groups (2 /2)


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Reconciliation Accounts

Document entryDocument entry

"Parallel"

Reconciliation account

G/L accounting

Vendor/Customer/Asset

Subsidiary ledger

R/3System

A reconciliation account is a G/L account used to connect subledger accounts to the general ledger.

The reconciliation account and subsidiary ledger are updated in parallel when posting a transaction. Line item details are kept in the subsidiary ledger. Summary information is kept in the reconciliation account. Reconciliation accounts cannot be posted to directly.


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The Reconciliation Account and Subledgers

Customer 1

1,000

Customer 2

500

Reconciliation account:domestic receivables

1,000 500

General ledger

The reconciliation account ensures real-time integration of a subledger account with the general ledger.

Example: G/L account Domestic Receivables is defined as a reconciliation account. In customer accounts 1 and 2, the G/L account Domestic Receivables is determined to be the reconciliation account.

In this way, all postings to these customer accounts are also posted automatically to the G/L account Domestic Receivables .

The G/L account reconciliation account itself is not designed for direct posting. In this way, the reconciliation between subledger and general ledger is always guaranteed.


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CurrencyTax categoryReconciliation accountOpen item managementLine item display......

The Reconciliation Account in FinancialAccounting

Chart of accounts

Trade receivables - domesticReceivables - dom.

140000INT

Company Code

The reconciliation account is defined on the company code portion of the G/L account master record.

Reconciliation accounts can be defined for customer, vendor, and asset account types.


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Additional Reconciliation Account Details Multiple reconciliation accounts can be used if necessary to manage

subledgers in more detail.

Any adjustments to reconciliation accounts must be made at the subledger level, or through separate adjustment accounts.

The definition of a G/L reconciliation account includes the type of subledger account it will service.


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Open Item Management

BALANCE SHEET P + L

Assets LiabilitiesVendorsReceivables

WLD LightTristar

Payables

Bank

Sales

Purchasedservices350350

350350350

CustomerInvoice

350

VendorInvoice

195

195

195

195195

Vendor Open Item

Customers

Customer Open Item

Items posted to accounts managed on an open item basis are indicated as open or cleared. The balance of these types of accounts is always equal to the balance of the open items. Reconciliation accounts are managed on an open item basis at the subledger level using the subledger open item feature.


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Master Data: Unit Summary

Participants should be able to: Maintain financial master data and explain the way it is

grouped within SAP R/3.


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