Cross company code postings in FI
If outstanding expenses paid by ASL on behalf of AML – Entries
In AML - Outstanding expenses A/C Dr
To ASL
In ASL Books - AML Dr
To Bank
Use the transaction code: (F-02)
Give the document date: 01.11.2006
Type: SA
Company code: ASL
Posting key: 50
Account No: 200105 (SBI Current Account)
Enter
Give the amount: 5000
Business area: AMH
Text: Out standing expenses payment on behalf of AML
Posting key: 40
Account No: 100500 (Outstanding expenses)
New company code: AML
Enter
Amount: ‘*’
Business area: AMH
Text: ‘+’
Document à Simulates & Save (or) (ctrl + s)
Double click on 3rd line item
Give the business area: AMH
Text: ‘+’
Select next item button
Business area: AMH
Text: ‘+’
Save (or) (ctrl + s)
Select continue button
Accrual orders:(Inputed cost calculations)
- This is used for month and provisions in Co
- It generates only document in CO
- Cost element category – 03 – Accrual/deferred per surcharge
- For irregular expenditure we use this accrual orders
If the provision made only in year end in FI records.
For the last month the cost of the product is high. Hence provision is made in Co regards for every month to reduce the product cost
In this scenario
1stScenario
To Outstanding A/C
To Bonus A/C
2nd Scenario (open item management)
To Outstanding A/C
(Make entry every month)
3rdScenario (Made provision for Bonus (in Co. Records)
Salaries A/C Dr 100000 (Dept A)
To 10% Bonus 10000
If bonus paid year ending
Bonus A/C Dr (Dummy A/C) 120000
To Outstanding expenses A/C 120000
Creation of G/L account of bonus fund (FS00)
Give the G/L account No: 400110
Company code: AML
Select with template button
Give the G/L account No;: 400100 (Salaries A/C)
Company code: AML
Enter
Change short text & G/L account long text: Bonus account
Save
Select edit cost element button
Give valid from date: 01.04.2006 to 31.12.9999
Enter
Cost element category: select 3 (Accrual/deferred per surcharge)
Save (or) (ctrl + s)
Creation of dummy cost centre: (KS01)
Give the cost centre name: Depart W
Valid from 01.04.2006 to 31.12.9999
Give the reference cost centre: Dept A
Controlling area: AML
Enter
Change the name to: Dept W
Change the description: Cost cost centre dept W
Save (or) (ctrl + s)
Ignore the message, press enter
Maintain overhead structure:
SPRO à controlling à cost element accounting àAccrual calculation percentage method à maintain overhead structure (T. Code: KSAZ)
Select create overhead structure button (F7)
Overhead structure: AML1
Description: Bonus calculation for AML
Select save button
Give the Row 10: Base: AML 1
Enter
Give the name: Salaries
Select create button
Row 20: overhead rate: AML2
Enter
Give the name: Bonus
Dependency: select KRS1 (Controlling Area)
Select create button
Give from to: 10 to 10
Credit: AML
Enter
Select create button
Save
Ignore the message, press enter
Keep the cursor on overhead structure: on AML1
Select assignments button
Give the controlling area: AML
Select: Actual accrual radio button
Select continue button
Valid from: 01 2006 valid to 12 2006
Overhead structure: AML1
Save
Double click on overhead structure on AML
Keep the cursor on actual accrual
From menu select environment à Bases
Double click on AML1 (Salaries)
Give from cost element: 400100 (Salaries A/C)
Save
Select back arrow
Keep the cursor on actual accrual
From the menu select environment à Overhead rates
Double click on AML2 (Bonus)
Valid from: 01 2006 valid to 12 2006
Actual overhead rate: 10%
Save
Select back arrow
Keep the cursor on actual accrual
From the menu select environment à Credits
Double click on AML bonus
Company code: AML
Business area: AMH
Valid to 12 2006
Cost element: 400110
Cost centre: Dept W
Save
Assign Co. number range interval for the process (KAZI)
i.e. Actual cost centre accrual
Use the transaction code: KANK
Give the controlling area: AML
Select maintain groups button
Double click on KAZI
Select: Co document No. range interval for AML check box
From the menu select edit à Assign element group
Save
Salaries posting in cost centre in dept B (F – 02)
Give the document date: 03.11.2006
Type: SA
Company code: AML
Posting key: 40
Account No: 400100(Salaries A/C)
Enter
Give the amount: 100000
Cost centre: Dept B
Text: salaries posting
Posting key: 50
Account No: 200105 (SBI current A/C)
Enter
Amount: ‘*’
Business area: AMH
Text: ‘+’
Document à Simulate & save
Accrual calculation
Accounting à controlling à cost element accountingàActual postings àaccrual calculation (KSA3)
Select cost centre radio button
Give the cost centre: Dept B
Period: 8
Fiscal year: 2006
Deselect: test run check box
Select: Details list check box
Execute
Select next list level button
Go and see the cost centre report (KSB1)
Give the cost centre: Dept B
Execute
Select back arrow
Give the cost centre: Dept dummy
Execute
Bonus provision on 31.03.2007 (F -02)
Document date & posting date: 31.03.2007
Type: SA
Company code: AML
Posting key: 40
Account: 400110 (Bonus A/C)
Enter
Ignore the warning messages, press enter
Give the amount: 10000/-
Give the cost centre: dept dummy
Text: Bonus provision
Posting key: 50
Account No: 100500 (Outstanding expenses)
Enter
Amount: ‘*’
Business area: AMH
Text: ‘+’
Document à Simulate & save
Bonus in the cost centre report (KSB1)
Give the cost centre: Dept Dummy
Posting date: 01.04.2006 to 31.12.2007
Execute
Period and closing:
Service cost Production cost
Enter enter
While posting service cost, we don’t know to which production centre it is applied. Only month ending transfer cost from one cot centre to other cost centers.
Method: 1:(Here we transfer primary cost as well as secondary cost)
- Receiving cost centre can not track the original cost elements
- Co. document No. range intervals à RKIU
Method: 2 (Distribution):
- Transfer only primary cost
- Receiving cost centre can track the original cost element
- Sender should be only cost centre
- Co. document No. range interval – RKIV
Method: 3 (Periodic posting):
- Transfer only primary cost
- Receiving cost centre can track original cost element
- Sender can be any cost object à Cost centre/orders
- Co. document No. range intervals àRKIB
Method: 4 (Indirect actual allocation):
- Transfer quantities and values
- Co. document member range intervals àRKIL
Example:
Service dept: C
Salaries – 100000
Wages - 200000
Rent - 50000 Dept A: 90% (315000)
---------- Dept B: 10% (35000)
350000
Cycle: If allocation of cost elements are in different ways. We have to create No. of segments of No. of cycles.
If service dept: Production Dept
Salaries – 100000 A B
Rent - 20000 75% 25%
Here we have 2 methods:
1. One cycle – No. of segments
XYZ
↓ ↓
Seg1 Seg2
2ndMethod:
XYZ XYZ
↓ ↓
Seg1 Seg2
Here to better follow 1st method because of you can make any no. of segments automatically.
In second method we can create up to 10 methods.
Statistically key figures: (S. K. F)
- Statistical figures are used to allocation of costs from one cost centre to other costs centers.
Example:No. of employees, sq. meter area etc.
- It can be fixed or total
- If you select category fixed, the values are common till the year end, if we don’t change in between – No. of employees.
- If we select category of total, the values are to be entered each month Ex: No. of electrical units consumed, no. of telephone calls.
- Here it generates co document (Number ranges for the process (RKS – (Actual statistical key figures)
Assessment:
Cost centre Production Production
Service Dept C Dept A Dept B
(Key Figure)
Salaries (No. of employees)
Rent (Percentage basis)
Creation of statistical key figure employee
Path: Accounting àControlling àCost centre accounting à master data à statistical key figures àindividual processing à create (KK01)
Give the statistical key figure: Emp
Enter
Give the name: Employee
Statistical figure unit measurement: Select PER (Persons)
Key figure category: select fixed values
Save
Assign Co No. range interval for the process of RKS (Use the Transaction code: KANK)
Select maintain groups’ button
Double click on the process RKS (Enter statistical figures)
Select Co. document No. range interval for AML check box
From the menu select edit à Assign element group
Save (or) (ctrl + s)
Enter statistical key figures:
Path:Accounting àcontrolling àcost centre accounting à actual postings à statistical key figures àenter (KB31N)
Give the receiving cost centre: Dept A
Statistical key figure: Emp (Employee)
Give the total quantity: 75
Cost centre: Dept B
Statistical key figure: Emp
Total quantity: 25
Save
Note:enter the document date & posting date: 06.10.2006
Creation of secondary cost element
Path:Accounting àControlling àCost centre accounting à master data à cost element àindividual processing à create secondary (T. Code: KA06)
Give the cost element No: 1000000
Valid from: 01.04.2006 to 31.12.9999
Enter
Give the name: Assessment cost element
Description: Assessment cost element
Cost element category: select 42 (Assessment)
Save
Creation of assessment cycle
Path:Accounting àcontrolling àcost centre accounting à period end closing à current settings àdefine assessment (S _ALR _ 87005742)
Double click on create actual assessment
The final T. Code is (KSU1)
Cycle: AML1
Start date: 01.04.2006
Enter
Text: Cost allocation using assessment
Select: interactive check box
Purpose of interactive check box:
Example:
Service dept C (Rs. 100000):
It allocated to Product A – 80% - 80000
Prod Dept B – 10% - 10000
Service Dept X – 10% - 10000
(Here it will become 0 (Zero)
Service Dept X:
200000
+ 10000 (From service dept C)
---------
210000
It allocated to Prod Dept H - 60% - 126000
Prod Dept I - 20% - 42000
Prod Dept C- 20% - 42000
42000/- allocated to service dept c will be again reallocate to various dept. up to it will becomes zero (0)
If you select interactive check box it will allocate the costs up to zero automatically.
Select save button (or) (ctrl + s)
Save in your request
Select attach segment button:
Give the segment name: segment 1
Name: salary allocation
Assessment cost element: select 1000000
Sender rule: selected posted amounts
Share in percentage: 100%
Select actual value origin radio button
Receiver rule: select variable portions
Variable portion type: select actual statistical key figures
Select senders/receivers tab
Sender cost centre: Dept X
Cost element: 400100 (salaries)
Receiver cost centre group: select AML prod
Select receiving tracing factor tab
Statistical key figure: Emp
Select receiver weighing factor tab
Save
Save in your request
Select attach segment button
Segment name: segment 2 (Rent allocation)
Assessment cost element: select 1000000
Sender rule: Posted amount
Sharing percentage: 1001
Select origin value radio button
Receiver rule: Fixed percentages
Select senders/receivers tab
Sender cost centre: Dept C
Cost element: 400300 (Rent)
Receiver cost centre group: AML Prod
Select receiver tracing factor tab
Statistical key figure: Dept A – 40%
Dept B – 60%
Save
Save in your request
Assign Co number range interval for the process (RKIU) (Use the transaction code KANK)
Controlling area: AML
Select maintain groups button
Double click on RKIU (Actual overhead assessment)
Select Co. document number range intervals for AML check box
From the menu select edit à Assign element group
Save (or) (ctrl + s)
Go and see the cost centre report (KSB1)
Give the cost centre: Dept C
Give the period: 01.10.2006 to 31.10.2006
Execute
Assessment Run:
Path:Accounting àControlling àcost centre accounting à period end – closing à single functions àallocations àAssessment (KSU5)
Period: 7
Fiscal year: 2006
Deselect: Test run check box
Select the cycle: AML 1
Execute
Select receiver button
Go and see the cost centre report (KSB1)
Give the cost centre: Dept A
Posting date: 01.10.2006 to 31.10.2006
Execute
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