User Manual
FI
1.1.1 Chart of Account
2017. 04. 25
KIIS Project Team
Copyright ⓒ 2016 Samsung SDS Co., Ltd. All rights reserved |
Document Revision History
KIIS Project – User Manual(FI)
Title
Version
Date
1.0
2017.04.24
Details
FI User Manual
Written by
김호영
I. Business Process Overview
1. Definition
2. Business Rules
3. Key Terminology
4. Additional Information
II. Business Process Detail
1. Process Flow
2. Activity Description
III. Operation Manual by Activities
•Agenda
Agenda
Ⅰ. Business Process Overview
1. Definition
• 회사에서 발생하는 모든 회계 정보를 G/L Account로 통합 관리합니다.
• G/L Account는 10자리로 구성되어 있으며, Chart of Account와 Company Code 단위 View가 존재합니다.
- Chart of Account : Account Group, P&L, Balance sheet 구분자, Text 구성
- Company Code : Account Control, Field status group, Tax category, Post Automatically 등 구성
Master
Data
Transaction
Vendor
Purchase
Financial Statement
General Ledger(G/L) Account
• 재무제표를 구성하는 최소 단위이며
다양한 마스터 속성으로 정의됨
Chart of Accounts (COA)
Customer
Asset
Bank
Balance
Sheet
Production
Sales
Chart of
Account
(COA)
• G/L Accounts의 구조화된 일련의
목록으로 재무제표 구성 요소
Balance sheet Statement (BS)
Profit and
Loss
Plant/
Asset
 기업의 재무상태를 측정 (=재무상태표)
Profit and loss Statement (P&L)
 경영성과를 측정 (= 손익계산서)
Material
Payment
3 / 22
Ⅰ. Business Process Overview
2. Business Rules
□ 작업주기 : 수시
□ 주관부서 : 재무지원실
□ 관련부서 : 재무지원실/전산실
1) G/L Account 생성은 본사 재무지원실 담당자가 생성 여부를 결정하고 SAP 시스템에 반영은 전산실에서
수행한다.
- G/L Account의 생성이 필요할 경우 본사 재무지원실 담당자에게 e-mail로 요청한다.
- 본사 재무지원실 담당자는 요청사항을 검토하여 생성 여부를 결정한다.
2) 전산실 담당자는 신규 G/L Account를 SAP 시스템에 반영할 때 계정특성에 맞게 SAP 설정을 추가한다.
- Bank 계정인 경우
· CoA 생성, House Bank, Foreign Currency Valuation Configuration 등
- 전도금 계정인 경우
· CoA 생성, House Bank, Expense Type 등
- Customer, Vendor 계정인 경우
· CoA 생성, Alternative reconciliation Account, Foreign Currency Valuation Configuration 등
- Asset 계정인 경우
· CoA 생성, Asset Class, Asset Determination, Assign G/L Account 등
4 / 22
Ⅰ. Business Process Overview
3. Key Terminology
Istilah
Definisi
Chart of Account
A classification scheme consisting of a group of general ledger (G/L) accounts.
The G/L accounts it contains are used by one or more company codes.
A chart of accounts must be assigned to each company code.
G/L Account
A structure that records value movements in a company code and represents
the G/L account items in a chart of accounts.
A G/L account has transaction figures that record changes to the account
during a posting period. These figures are totals that are used for G/L
reporting.
Company Code
The smallest organizational unit of Financial Accounting for which a complete
self-contained set of accounts can be drawn up for purposes of external
reporting.
This includes recording of all relevant transactions and generating all
supporting documents required for financial statements.
Recon. Account for
acct type
The reconciliation account ensures the integration of a subledger account into
the general ledger.
- Assets, Customers, Vendors
Open Item Manage
ment
A setting in the master record for an account which requires each posting to
the account to be offset by another posting to that account.
Items must balance to zero before they can be cleared. The account balance is
therefore always equal to the sum of the open items.
5 / 22
Keterangan
Ⅰ. Business Process Overview
4. Additional Information
□ Chart of Account (CoA)
- G/L Account 는 두개의 Level (Chart of Accounts 와 Company Code) 정보로 구분하여 관리 됩니다.
· Chart of Accounts : Account Group, P&L or BS account, Text
· Company Code : Account currency, Recon. account for acct type, Open Item management,
Field status group, House bank, Account ID, 등
- 계정과목표 를 의미하며, 각 company code마다 하나의 COA를 설정해야 한다.
여러 개의 Company code가 하나의 COA를 사용할 수 있다.
□ Korindo 그룹 CoA 코드 체계
Digit
1
2
3
4
설명
FS
구분
유동
구분
재무
제표
대분류
재무
제표
상세
5
6
주석
7
8
세부
계정
6 / 22
Ⅰ. Business Process Overview
4. Additional Information
□ Bank 계정 생성 방법
- Bank G/L Account 추가 할 경우 마스터 생성 및 Configuration Step
• Bank G/L Account를 생성 한다. (T-code : FS00)
Account Create
House Bank / Bank determination
• House Bank를 생성 한다. (T-code : OBVCU)
• Bank determination을 생성 한다. (T-code : FI12)
Account, Business Area Mapping
• G/L Account에 Business Area를 설정 한다.
(T-code : ZCMM0020)
Account Update (House bank, Account ID)
Foreign Currency Valuation Configuration
7 / 22
• 생성한 House bank, Account ID를 G/L Account에
업데이트 한다.
• 외화 계정인 경우 외화평가를 설정 한다. (T-code : OBA1)
Ⅰ. Business Process Overview
4. Additional Information
□ SAP FI Table
FAGLFLEXT
8 / 22
Ⅱ. Business Process Detail
1. Process Flow
Input
Process Flow
HQ FI Dept
LO FI Dept
Start
1.
output
Permintaan COA
membuat/merubah
(e-mail)
2. Menerima
permintaan COA
membuat/perubahan
LO CO PIC
4. Menerima penolakan dari
pembuatan/perubahan COA
(e-mail)
N
3.Konfirmas
i/ tidak
Y
IT Dept.
5. Menampilkan G/L
Account
COA master
6. Tersedia ?
Y
N
IT Dept.
IT Dept.
8. Perubahan G/L
Account
7.
Permbuatan/perubahan
G/L Account
PL
9. BS or PL
9 / 22
IT Dept.
10. Permintaan
permbuatan/perubahan
C/E
2.1.1 Master
Data Beban
– Biaya
Ⅱ. Business Process Detail
2. Activity Description
L5 ID
Activity
1. Request COA creation/change
Detailed Description
• Permintaan Pembuatan/perubahan
COA
2. Menerima pembuatan/ perubahan • Penerimaan Permintaan dari semua
COA
departemen
3. Cek COA terbuat/terubah atau
tidak
• Cek COA terbuat/terubah atau
• Tidak
4. Menerima penolakan atas
• Menerima penolakan atas
pembuatan/perubahan Cost Element pe/perubahan Cost Element
1.1.1.1.1 5. Menampilkan COA
• Menampilkan COA sebelum
membuat/mengubah
System/
T-code
Cycle
Responsibl
e Team
Saat menerima
permintaan untuk
E-mail
LO FI PIC.
membuat/mengu
bah COA
Saat menerima
permintaan untuk
E-mail
HQ FI Dept.
membuat/mengu
bah COA
Saat menerima
permintaan untuk
N/A
HQ FI Dept.
membuat/mengu
bah COA
Saat menerima
permintaan untuk
E-mail
LO FI Dept. Proses selesai
membuat/mengu
bah COA
Saat
menerima
SAP/
permintaan untuk
ZFIR1010
IT Dept.
membuat/mengu
ZFIR1010A
bah COA
• Cek Account sudah pernah
N/A
1.1.1.1.2 7. Membuatan Account
• Membuat Account
FS00
IT Dept.
1.1.1.1.3 8. Mengubah Account
• Mengubah Account
FS00
IT Dept.
6. Cek Account sudah pernah
ada/belum
ada/belum
9. Cek “BS / PL”
• Cek apakah account ‘BS’ or ‘PL’
N/A
10.Permintaan 1st
Membuat/merubah C/E
• Jika account ‘PL’, minta untuk
N/A
membuat master data C/E Element
10 / 22
Considerations
Saat menerima
permintaan untuk
membuat/mengu
bah COA
Saat menerima
permintaan untuk
membuat/mengu
bah COA
IT Dept.
IT Dept.
Jika account ‘BS’ , Process
End
Ⅲ. Operation Manual by Activities
Menu Area FI
Menu Path
Menu FI
T-Code
ZFIT
T-Code Text
Writer
Judi
Date
2016. 11. 21
Masukan ZFIT di menu
TCODE lalu tekan enter
Menu area FI akan muncul
11 / 22
Menampilkan Susunan Kode Account
Menu Path
Master Data  Account  [GL] COA List display - FI(HQ)
T-Code
ZFIR1010
T-Code Text
[GL] COA List display FI(HQ)
Ⅲ. Operation Manual by Activities
Writer
Judi
Date
2016. 11. 21
Masukan:
Chart of Accounts: K100
Company Code: C033 (sesuai
dengan perusahaan masing2)
Tekan tombol execute
12 / 22
Menampilkan Susunan Kode Account
Menu Path
Master Data  Account  [GL] COA List display - FI(HQ)
T-Code
ZFIR1010
T-Code Text
[GL] COA List display FI(HQ)
Ⅲ. Operation Manual by Activities
Writer
Judi
Date
2016. 11. 21
Muncul list gl account
Keterangan simbol:
gl account belum ada di
company tsb
gl account tsb ada di
company tsb
gl account tsb di lock
(terkunci) di company tsb
(tidak bisa digunakan
untuk posting)
Untuk melihat informasi lebih
detail dapat diklik di nomor gl
accountnya atau di kolom
company code
13 / 22
Menampilkan Susunan Kode Account
Menu Path
Master Data  Account  [GL] COA List display - FI(HQ)
T-Code
ZFIR1010
T-Code Text
[GL] COA List display FI(HQ)
Ⅲ. Operation Manual by Activities
Writer
Judi
Date
2016. 11. 21
Detail informasi yang ada dalam
gl account tsb
Tekan tab
atau
Untuk melihat informasi lainnya
14 / 22
Ⅲ. Operation Manual by Activities
Membuat Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan:
Kode gl account baru
Lalu tekan
Lalu isi :
G/L Account
Company Code
Sebagai reference untuk mengcopy informasi account yang ada
(pilih gl account yang mempunyai
tipe yang sama
Tekan enter
15 / 22
Ⅲ. Operation Manual by Activities
Membuat Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan:
Ubah short text
Ubah G/L Long Text
Sesuai dengan deskripsi gl
account yang baru
Lalu klik
16 / 22
Ⅲ. Operation Manual by Activities
Membuat Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan:
Ubah account currency sesuai
dengan kebutuhan gl account
baru
Lalu klik
17 / 22
Ⅲ. Operation Manual by Activities
Membuat Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Jika informasinya sudah lengkap
klik save
18 / 22
Ⅲ. Operation Manual by Activities
Mengubah Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan kode G/L Account
Lalu tekan tombol change
Masukkan informasi yang ingin
diubah
Jika sudah diubah tekan
19 / 22
Ⅲ. Operation Manual by Activities
Menghapus Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan kode G/L Account
Lalu tekan tombol
Masukkan informasi yang ingin
diubah
Jika sudah diubah tekan
20 / 22
Ⅲ. Operation Manual by Activities
Menghapus Kode Account
Menu Path
Master Data  Account  [GL] COA Master
Writer
Judi
T-Code
FS00
Date
2016. 11. 21
T-Code Text
[GL] COA Master
Masukkan kode G/L Account
Lalu tekan tombol
Centang kolom Mark for Deletion
Lalu tekan tombol
21 / 22
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