TFIN52_1 FINANCIAL ACCOUNTING II PART A
UNIT 1 ORGANIZATIONAL STRUCTURES
The CLIENT is the highest level in the SAP system hierarchy.
Each company code is an independent accounting unit. Thelegally required balance sheet and profit and loss statement are created at this level.
Each business area is to be regarded as a financially separate unit for which an internal balance sheet and profitand loss statement can be created.
CHART OF ACCOUNTS/CHART OF DEPRECIATION
All general ledger accounts are defined in the chart of accounts.
Asset Accounting (FI-AA) works with the chart ofaccounts assigned to the company code .The chart of depreciation is always country –specific. Each depreciation area represents a specific type of valuation. You can also define your own depreciationareas in the chart of depreciation.
Each company code uses one chart of accounts and one chart of depreciation.
The depreciation areas are defined with two –digit numeric key(Represent depreciation terms).
Depreciation area 01 is the leading depreciation area. Values and depreciation are posted to the general ledger.
Areas portfolios and transactions are often valueddifferently for different purposes.
• Financial statements
• Balance sheets
• Internal accounting
• Parallel financial reporting
Depreciation areas are created in SAP R/3 to manage thesesdifferent valuation approaches. There are separate transactions figures for:
• Each asset and depreciation area
• Individual value components.
ASSET ACCOUNTING COMPANY CODE
Chart of depreciationChart of accounts
Financial Accounting Company Code
Data for Asset accounting
Asset Accounting Company Code
COST ACCOUNTING ASSIGNMENT
In themaster record, you can assign the following (original) Cost accounting objects to an asset:
• Cost center
• (Internal) Order (real or statistical)
• Activity type
CLIENT –ASSET CLASS
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