accounting foundation1. Jelaskan keterkaitan antara modul SAP R/3 accounting system dengan modul yang lainnya dalam SAP
The accounting system with its various sub-units is a critical part of the SAP solution. The integration of the various aspects of accounting with each other and with logistics and human resources applications becomes a management tool for all company departements.
2. Jelaskan peran dari modul SAP R/3 accounting system
SAP R/3 provides all the necessary functions for developing a uniform accounting system that can be consolidated across international borders.
3. Jelaskan bagaimana SAP R/3 accounting system di setiap negara?
SAP R/3 offers flexible software that can be used in different countries. The system meets the needs of major industrial nations of the world with its multilingual approach, flexible currency handling, and country-specific functions for taxes, reporting, and payment transactions.
4. Sebutkan komponen dari SAP R/3 accounting system
The SAP R/3 Accounting System consists of several components:
Ø Financial Accounting (FI)
Ø Corporate Finance Management (CFM)
Ø Profitability and Sales Accounting
Ø Product Cost Controlling
Ø Overhead Cost Controlling
Ø Investment Management (IM)
Ø Project Management
5. Sebutkan komponen Financial Accounting (F1)
Ø G/L Accounting
Ø Accounts Payable and Accounts Receivable
Ø Asset Accounting
6. Sebutkan komponen Corporate Finance Management (CFM)
Ø Corporate Finance Management (planning, analysis, decision support, financial transactions, payments, and risk capabilities in various group environment)
7. Sebutkan Profitability and sales accounting
Ø Profitability Analysis
8. Sebutkan komponen Product Cost Controlling
Ø Product Cost Planning
Ø Cost Object Controlling
9. Sebutkan komponen Overhead Cost Controlling
Ø Cost Centers
Ø Internal orders
Ø Activity-Based Costing
10. Jelaskan Investment management
Allows company-wide planning of capital investment programs and control of individual capital investment measures.
11. Jelaskan Project management
Allows efficient planning, cost-sensitive control, and target-oriented implementation of projects with comprehensive integration with Controlling and Logistic.
12. Jelaskan Fungsi Generkal Ledger
- Menyajikan transaksi bisnis
- Aliran uang dan biaya
- Menyajikan posisi
- Menyajikan untung/rugi
13. Apa Isi Balance sheet
- Assets
- Material
- Receivable
- Bank
- Equity Capital
- Loans
- Liabilities
- Profit and Loss
14. Loss statement
15. bagaimana smaster yarat sistem akuntansi yang efektif?
16. Jelaskan konsep-konsep company, company code, business area, functional area, profit center
o Company
This represents a legally autonomous entity, composed of one or more company codes.
o Company code
This represents the tax law (national ) view of the company. Fiscal calendar ,local currency and tax reporting requirements determine the design of the complete and reconciled tracking system.
o Business area
This helps depict internal structures for external segment reporting
o Functional area
This are displays the profit and loss statement according to cost of sales accounting
o Profit center (management accounting)
With its flexible design , this controlling term is used to decipt internal areas of responsibility.
17. chart of account,
Is a created list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.
18. Jelaskan fungsi-fungsi yang dapat dijalankan oleh chart of account
19. Jelaskan customer master data
a customer master record contains all the information that a company needs for its business relations with a customer. Customer master records also provide information on customers for the accounting and sales departments.
20. Jelaskan struktur master record untuk customer master data
ü General data : is equally relevant to every company code and every sales organization within a company.
ü Data for company codes: this data reflects the company specific agreements with the customer
ü Data for sales: has different characteristics for a company/s sales oraganizations and channels.
21. Jelaskan vendor master -- account payable
The vendor master -- account payable contains all the information a company needs for its business relationships with vendors. This data controls the posting transaction as well as the processing of posting data.
22. Jelaskan yang disediakan oleh vendor master -- account payable
ü Overview of all data for a given vendor
ü Flexible data access
ü Baseline data used to control payment transactions and to represent business processes
23. Jelaskan general data
Includes address and telecommunications data (telephone, fax & telex information), general data vendor information ( coporate group, industry branch) as well as bank details.
24. Jelaskan COmpany code data
Includes company specific policies concerning payment transaction, dunning procedures and correspondence information.
25. Jelaskan Purchasing organization data
Includes inquiry, order and invoice verification information.
26. Jelaskan asset management
Increasing automation makes palnning and monitoring of fixed assets for external and internal accounting purpose ever more important.
27. jelaskan asset class, asset master record
support the structuring and classification of fixed assets.
28. Jelaskan account balance
A line item display provides an overview of the open, cleared and parked items from an account.
FINANCIAL ACCOUNTING
1. Jelaskan general ledger
2. General ledger posting merupakan hasil dari…
3. 3 tingkatan dalam general ledger
4. Jelaskan hubungannya dengan cost accounting
5. The integration of posting data is reflected in..
6. Gambarkan financial accounting
7. Jelaskan a shared database
8. Jelaskan account receivable dan peranannya
9. Gambarkan account receivable
10. Jelaskan acount payable
11. Jelaskan accounting dokumen dan jenis-jenisnya
12. Berikan contoh accounting document
13. Berikan contoh processing document
14. Jelaskan payment dan hubungannya dengan enter document
15. Jelaskan travel management and expense reimbursemen
16. Jelaskan payment and transfer to payroll accounting
JAWABAN
1. General ledger :
Operations transaction (for example, issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
Posting transaction in subdiary (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system is active
2. .
3. - master data
- Transaction data
- Reporting
4. .
5. .
6. Account recevable : the FI accounts receivable component is responsible for monitoring and controlling customer accounts within SAP R/3’s financial accounting component. Account analysis,alarm reports, due date list, and a flexible dunning system all make it easier to keep track of open items.
7. .
8. Account payable : SAP R/3’s FI accounts payable component manages accounting data for all vendors. Its also an integral component of the acquisition process.
9. Accounting documents : accounting documents are the result of a posting in fnancial accounting. There are two types of documents :
Original documents
Processing documents
10. Contoh accounting documents :
Example of original documents :
Receipts
Invoices
Checks
Bank statements
Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
11. Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
12. Payments : when you enter documents, the system checks wheter the minimum account assigments have been made, for example, document date, posting date, document type, posting key, account number, and amount.
13. Travel management and expanse reimbursement : trips cost time and money- not only for the person travelling, but for everyone involved in the planning, approving, veryfing, and accounting of trips. Toda, travel management is expected to support all of the bussines processes involved with a bussines trip in one single procedur.
14. Payment and transfer to payroll accounting : payment of expense can be accomplished via financial accounting, payroll aaccounting, or data medium exchange (DME) with credit institutions. Whether travel expanse ar paid payroll accounting in your company or not, the result are transferred to payroll accounting if there are additional amounts for taxation.
Unit 5 SAP Lesson 3: Management Accounting
1. Jelaskan mySAP Financials application component controlling
Contains all accounting function necessary for efective controlling.
2. Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan.
If an organizational divides accounting into internal and external viewpoints, CO represents the internal accounting perspective because it provides information for managers-those who are inside an organization and are charged with directing sand controlling its operation.
3. Tujuan dari financial statement
Financial statements required for external reporting purposes (for examples, balance sheet and P&L statements) are created in F1. These external reportingrequirements are typically established by general accounting standards like GAAP or IAS, as well as by various legal requirements mandated by regulatory authorities.
4. Jelaskan FI dan CO
For created a financial statements required.
5. Jelaskan dan gambarkan component of management accounting.
6. Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja?
· Cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
· Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs.
· Activity Based Costing
Activity Based costing analyzes cross departemental business processes.
·Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
·Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
7. Jelaskan cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
8. Jelaskan Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs
9. Jelaskan Activity based costing
Activity Based costing analyzes cross departemental business processes
10. Jelaskan Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
11. Jelaskan Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
12. Sebutkan dua key enterprise capabilities
- Profit center accounting: Profit center accounting evaluates the profit or loss individual, independent areas within organization.
- Consolidation : Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
13. Jelaskan profit center accounting
Enterprise controlling’s profit Center Accounting (EC-PCA) provides you with an internal view of your profitability. EC-PCA makes it possible to valuate the operating profit of different areas or units within your enterprise.
14. Jelaskan Consolidation
Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
15. Jelaskan master data
The mySAP Financials Controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.
16. Gambarkan organizational element in controlling
17. Jelaskan the controlling area
The controlling area forms a framework within which CO processes cost and revenue element transactions and all CO documents.
The controlling area represents a closed system used for cost accounting purposes within an organization.
18. Jelaskan overhead cost controlling
Overhead in planning, monitoring, control and coordination in such areas as research and development , procurement , work scheduling and maintenance is gaining more importance.
19. gambarkan Overhead cost controlling
20. Jelaskan cost center accounting
Cost centers are divisions that add to the cost of the organization,
but only indirectly add to the profit of the company.Typical examples include Research and Development, Marketing and Customer serviceCost ElementBasically, cost element are carriers of costs.Primary cost elements are like materail costs, personnel costs, energy costs…where a corresponding GL account exists in FI..to allow costs to flow…Secondary cost elements are like production costs, material overheads, production overheads, they can be created and administered in only CO. These are used in internal cost allocation, overhead calculation, settlement transactions., it does not flow to FI…
21. Jelaskan Internal oder
An internal order is used to accumulate cost for a specific project or task for a specific time period. An internal order is therefore used for a short period with a specific deadline.
Your internal order will usually settle to cost centers (and not visa versa) according to the settlement rule in the order setup.
An internal order can therefore be used to group all the expenses incurred to plan and hold a conference over a 3 month period. The order can be settled on a monthly basis to cost centers. When the conference is finished the order can be settled finally. The cost of the conference will then be spread over 2 or more cost centers, but can be viewed in total on the internal order when needed.
Internal Orders – It is an instrument used to monitor costs and, in some instances, the revenues of an organization.
Uses of Internal orders
- Monitoring the costs of short-term jobs
- Monitoring the costs and revenues of a specific service
- On going cost control
22. Jelaskan jenis-jenis internal order
Internal order categories
- Overhead Orders
- Investment Orders
- Accrual Orders
- Orders with revenue
23. Gambarkan internal order
activity based costing (ABC) adalah model biaya khusus yang mengidentifikasi kegiatan dalam sebuah organisasi dan memberikan biaya setiap kegiatan dengan sumber daya untuk semua produk dan layanan sesuai dengan konsumsi aktual oleh masing-masing. Model ini memberikan lebih banyak biaya tidak langsung (overhead) ke dalam biaya langsung dibandingkan dengan model biaya konvensional.
24. Jelaskan activity based costing
25. Jelaskan Product cost controlling
26. Jelaskan tools product cost controlling
27. Jelaskan manfaat dari product cost contro lling
28. gambarkan activity based costing.
29. Jelaskan profit center accounting
Profit Center Accounting has three ingredients.
-”Natural” pusat laba didefinisikan. “Proyek” adalah pusat laba alam di perusahaan jasa profesional (“masalah”, dalam firma hukum.) Seorang manajer proyek, atau pokok keterlibatan, berfungsi sebagai “Departemen” (misalnya, supermarket toko makanan, toko serba gaun desainer) “Proyek CEO.” adalah pusat laba alami dalam rantai barang dikemas. Pro-forma Laba Pusat Laporan
-Pendapatan dan beban dialokasikan ke pusat-pusat laba. Pusat Laba yang dikreditkan dengan pendapatan yang mereka hasilkan. Beban (misalnya, tenaga kerja, biaya-of-barang, perjalanan) yang dikeluarkan oleh pusat laba dibebankan langsung. Biaya tidak langsung (overhead dan G & A) algorithmically dialokasikan ke pusat. Menurut definisi, suatu organisasi adalah menguntungkan jika semua pusat perusahaan adalah menguntungkan.
-The “books are closed” dan P & L pernyataan diproduksi pada akhir “alami” siklus bisnis – bulanan, untuk perusahaan jasa profesional, mingguan, untuk merchanidisers. Nah yang dikelola perusahaan jasa profesional menempatkan proyek P & L di tangan manajer 1-2 hari setelah akhir setiap bulan: berjalan baik departemen manajer toko mendapatkan mereka setiap Senin pagi.
Dalam organisasi besar, tingkat rendah P & Ls roll-up ke pusat-pusat yang lebih tinggi tingkat keuntungan. Proyek P & Ls roll-up ke divisi P & L yang pada gilirannya roll-anak sampai dengan P & L. Di toko, departemen P & Ls mungkin roll-up untuk menyimpan, daerah, banner, dan korporasi.
30 Jelaskan Integration
