E-MSG
MÁSTER EN SOFTWARE DE GESTIÓN DE EMPRESA
SAP R/3
2003-2004
Certificación FIN (7011)
Albert Cau
T-FIN10-1ª parte (6 a 8)
© SAP AG TFIN10 6-1
SAP AG 1999
Financial Applications
CO
CO
FI
FI
General
Ledger
Accounting
Subsidiary
ledgers
TR
TR
Treasury
Management
Overhead cost
accounting
Product cost
accounting
Profitability
analysis
Cash
management
and forecast
EC
EC
Enterprise Controlling
Investment
Management
PS
PS
Project
System
IM
IM
RE
RE
Real Estate
Cash
Management
Various financial applications offer different views of the financial position and performance of a
company and allow various control levels.
y FI Financial Accounting
y CO Controlling (Managerial accounting)
y TR Treasury
y IM Investment Management
y EC Enterprise Controlling
y RE Real Estate
y PS Project System
In this course, you learn primarily about the application component FI.
© SAP AG TFIN10 6-2
SAP AG 1999
Accounting Target Groups
Insurance
Tax
authorities
Shareholders
Legal
authorities
Banks
Auditors
Journalists
Media
Financial
analysts
Administrative
staff
Senior
management
EmployeesAccountants
Executive officers
There are two target groups that use accounting information:
y External users:
These users usually require information that conforms with legal requirements. This data is
managed in the application component FI (Financial Accounting).
y Internal users:
These users come from all levels within the company. The need information for the internal
operations of the company. This information is contained in the application component CO
(Controlling).
© SAP AG TFIN10 6-3
SAP AG 1999
SD
Overview Diagram
CO
General
ledger
FI-
GL
FI-
AA
FI-
AP
FI-
TV
FI-
BL
FI-
AR
MM
Balance sheet
P&L
...
... ...
The general ledger contains a record of all relevant accounting transactions from a business point of
view in the G/L accounts. In order to retain a clear overview, the general ledger often contains
collective postings. In such cases, the information posted is displayed in more detail in the subsidiary
ledgers, which provide their information to the general ledger in summarized form:
y Accounts Payable records all accounting transactions for dealings with suppliers. Much of its data
is obtained from procurement (Materials Management).
y Accounts Receivable records all accounting transactions for dealings with customers. Much of its
data is obtained from Sales and Distribution.
y Asset Accounting records all accounting transactions relating to the management of assets.
y Travel Management manages and calculates travel costs and supports travel planning and travel
expenses
y Bank ledger supports the posting of cash flows.
All G/L account postings that post to business expense accounts automatically send the expenses as
costs to Controlling. The balances of G/L accounts are used to calculate financial statements.
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