You are on page 1of 146

FINANCIAL ACCOUNTING

&
CONTROLLING
BUSINESS BLUEPRINT
Submitted to
Druk Green Power Corporation Limited
&
Dagachhu Hydropower Corporation Limited
By
Wipro Ltd.
26/10/2010
Vr!io" 01.00

# Gr" FICO B$!i"!! B%$pri"t
DOCUMENT APPROVALS
Prp&rd B'
()r. A*it )$"d&d&+
Wipro L&d Co"!$%t&"t ,&td Si-"&t$r
Prp&rd B'
()r. S.i"&! /&*0&+ ,&td Si-"&t$r
Wipro Co"!$%t&"t
R1i2d B'
()r. T.B. )o"-r+ Cor T&* L&d ,&td Si-"&t$r
()!.So"&* C.od"3 CT)+ ,&td Si-"&t$r
()r. S&*-&' 3 CT)+ ,&td Si-"&t$r
()r. 4$"0&"- ,or5i 3 CT)+ ,&td Si-"&t$r
()r. 4%0&"- T.$6t" 3 CT)+ ,&td Si-"&t$r
Wipro Ltd. P&- 2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
R1i2d 9'
(R&5"!. S.&r*&+
Wipro Pro5:t L&d ,&td Si-"&t$r
R1i2d 9'
(B&%&5i Sri"i1&!&*$rt.'+
Wipro Pro5:t )&"&-r ,&td Si-"&t$r
R1i2d 9'
(;&*9&' T!.ri"-+
Pro5:t )&"&-r
Gr" Pro5:t ,&td Si-"&t$r
Appro1d 9'
(U-'" N&*-'&%+
Pro5:t ,ir:tor
Gr" Pro5:t
& BPO< FICO ,&td Si-"&t$r
Wipro Ltd. P&- = o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
,OCU)ENT INFOR)ATION
Pro5:t N&* ,o:$*"t N&* ,o:$*"t Lo:&tio"
eGreen FICO Business Blueprint Document Server
,OCU)ENT /ISTOR>
Vr!io" ,o:$*"t ,&t A$t.or! R1i2d C.&"-
N&* B' Co"tro%
0.1 Business 03.09.2010 Shinas
Blueprint Hamza/ Amit
Mundada
1.00 Business 26.10.2010 Shinas
Blueprint Hamza/ Amit
Mundada
Wipro Ltd. P&- 8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
TABLE OF CONTENTS
1 E?ECUTIVE SU))AR> ........................................................................................ @
1.1 B&:6-ro$"d. .................................................................................................... @
1.2 B$!i"!! B%$pri"t O1r1i2 ...................................................................... 10
1.= Fi"&":i&% A::o$"ti"- .................................................................................... 12
1.8 )od$% I"t-r&tio" ........................................................................................ 18
2 ORGANISATION STRUCTURE ........................................................................... 16
2.1 C%i"t .............................................................................................................. 1@
2.2 Co*p&"'........................................................................................................ 1@
2.= Co*p&"' Cod .............................................................................................. 1@
2.8 C.&rt o7 A::o$"t! (COA+ .............................................................................. 20
2.A Gro$p C.&rt o7 A::o$"t! (GCOA+ ............................................................... 20
2.6 C.&rt o7 ,pr:i&tio" ................................................................................... 21
2.B Pro7it C"tr ........................................................ Error! Bookmark not deIined.
2.C Co"tro%%i"- Ar& ............................................................................................ 22
2.@ Co!t C"tr! .................................................................................................. 22
= )ASTER ,ATA.................................................................................................... 2=
=.1 G"r&% Ld-r )&!tr ................................................................................. 2=
=.2 A!!t )&!tr .................................................................................................. 26
=.= V"dor )&!tr ............................................................................................... 2B
=.8 C$!to*r )&!tr ........................................................................................... 2B
=.A B&"6 )&!tr ................................................................................................... 2C
=.6 Co!t E%*"t! ............................................................................................... 2@
8 BUSINESS PROCESSES .................................................................................... 2@
8.1 Co"7i-$r&tio" Stti"-! ................................................................................. 2@
4.1.1 Currency ............................................................................... 29
4.1.2 Fiscal Year and Fiscal Year Variant .............................................. 30
4.1.3 Document Type ...................................................................... 31
4.1.4 Posting Key ........................................................................... 33
4.1.5 Extended Withholding Tax .......................................................... 34
8.2 G"r&% Ld-r Po!ti"-!.............................................................................. =A
4.2.1 Master Data ........................................................................... 37
4.2.2 Solution in SAP ....................................................................... 40
4.2.3 FSBP Link ............................................................................. 51
4.2.4 Integration Requirement ............................................................ 53
4.2.5 Description oI Improvements ....................................................... 54
4.2.6 Process Control ...................................................................... 55
4.2.7 Description oI Functional DeIicits / Gaps ......................................... 56
Wipro Ltd. P&- A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.= A::o$"t P&'&9%! ......................................................................................... A6
4.3.1 Master Data ........................................................................... 57
4.3.2 Solution in SAP ....................................................................... 60
4.3.3 FSBP Link ............................................................................. 69
4.3.4 Description oI Improvements ....................................................... 70
4.3.5 Process Control ...................................................................... 70
4.3.6 Description oI Functional DeIicits / Gaps ......................................... 71
8.8 A::o$"t R:i1&9%! .................................................................................... B1
4.4.1 Master Data. .......................................................................... 72
4.4.2 Solution in SAP ....................................................................... 73
4.4.3 FSBP Link ............................................................................. 79
4.4.4 Description oI Improvements ....................................................... 79
4.4.5 Process Control ...................................................................... 80
4.4.6 Description oI Functional DeIicits / Gaps ......................................... 80
8.A A!!t A::o$"ti"- ......................................................................................... C1
4.5.1 Master Data ........................................................................... 82
4.5.2 Solution in SAP ....................................................................... 82
4.5.3 FSBP Link ............................................................................. 93
4.5.4 Description oI Improvements ....................................................... 93
4.5.5 Description oI Functional DeIicits / Gaps ......................................... 93
8.6 B&"6 A::o$"ti"- .......................................................................................... @8
4.6.1 Master data ........................................................................... 94
4.6.2 Solution in SAP ....................................................................... 95
4.6.3 FSBP Link ............................................................................. 98
4.6.4 Description oI Improvements ....................................................... 99
8.B )od$% I"t-r&tio" ())3FI+ ........................................................................ 100
4.7.1 Material purchase Accounting & SAP .......................................... 100
4.7.2 Inventory Valuation ................................................................ 101
4.7.3 Goods Receipt ...................................................................... 103
4.7.4 Material Retur n to Vendor ........................................................ 103
4.7.5 Vendor Invoice Processing ....................................................... 103
4.7.6 Accounting Ior Goods Movement ............................................... 103
4.7.7 Stock TransIer Between Plants .................................................. 104
4.7.8 Physical VeriIication. .............................................................. 105
4.7.9 TransIer oI Service ................................................................ 105
4.7.10 Accounting Ior Consumption oI Material ....................................... 105
4.7.11 FSBP Link ........................................................................... 106
4.7.12 Description oI Functional DeIicits / Gaps ....................................... 106
Wipro Ltd. P&- 6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.C E*p%o' W%7&r S:.* (EWS+ ............................................................. 10B
4.8.1 Master Data ......................................................................... 107
4.8.2 Solution in SAP ..................................................................... 110
4.8.3 FSBP Link ........................................................................... 115
4.8.4 Reports ...................................... ErrorD Boo6*&r6 "ot d7i"d.
8.@ Co"tro%%i"-. .................................................................................................. 11A
4.9.1 Module Integration ................................................................. 118
4.9.2 Organizational Structure Controlling. ......................................... 121
4.9.3 Business Process .................................................................. 127
A STAN,AR, INFOR)ATION S>STE) .............................................................. 18=
6 ANNE?URES ..................................................................................................... 186
# 6.1 A""E$r 1 4' ,&t& Str$:t$r .............................................................. 186
# 6.2 A""E$r 2 B$!i"!! Pro:!! )&!tr Li!t ............................................ 186
6.= A""E$r = # FRICE O95:t! ..................................................................... 186
Wipro Ltd. P&- B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
A99r1i&tio"! &"d A:ro"'*!.
T. 7o%%o2i"- &99r1i&tio"! &"d &:ro"'*! .&1 9" $!d i" t.i! do:$*"tF
A99r1i&tio"/A:ro"'* ,!:riptio"
DGPC Druk Green Power Corporation Limited
AA Asset Ac counting
AP Accounts Payable
AR Accounts Receivable
AUC Asset under Construction
BBP Business Blueprint Process
CCA Cost Center Accounting
CO Controlling
COA Chart OI Account
CSBP Current State Business Process
CWIP Capital Work In Progress
DMS Document Management System
EWS Employee WelIare Scheme
FI Financial Acc ounting
FRICE Format, Reports, InterIace, ConIiguration & Enhancement
FSBP Future State Business Process
G/L or GL. General Ledger
GR Goods Receipt
IM Investment Management
JEMR Joint Energy Meter Reading
IR Invoice Receipts
JV Journal Voucher
MAP Moving Average Price
MM Material Management
PCA ProIit Center Accounting
PM Plant Maintenance
PO Purchase Order
PS Project Sys tem
SAP System, Applications and Products
SD Sales and Distribution
STO Stock Trans Ier Order
T-Code Transaction Code
TDS Tax Deducted at Source
WBS Work Breakdown Structure
Wipro Ltd. P&- C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
1 E?ECUTIVE SU))AR>
1.1 B&:6-ro$"d
Druk Green Power Corporation Limited (DGPC) was incorporated under the Companies Act oI the
Kingdom oI Bhutan on 1st January, 2008 through a merger oI the erstwhile Basochhu, Chhukha, and
Kurichhu Hydro Power Corporations. Further, Druk Green took over the Tala Hydropower Plant Irom
the Tala Hydroelectric Project Authority on 1st April, 2009.
In order to Iurther proliIerate its growth, Dagachhu Hydroelectric project, a joint venture was
conceived in the year 2006 and got incorporated in March 2008 under Companies Act oI the Kingdom
oI Bhutan as Dagachhu Hydropower Corporation Limited.
Today, Druk Green is one oI the largest corporate bodies in Bhutan contributing to 20 oI the GDP
and 45 oI the direct revenues to the Royal Government oI Bhutan.
Amongs t its many mandates, the two major missions oI Druk Green are 'to eIIectively and eIIiciently
manage hydropower plants, which was the traditional role oI the ers twhile Hydro Power Corporations,
and now more importantly 'to take a lead role in accelerating hydropower development in the
Kingdom by developing new hydropower projects independently, through joint ventures, or through
any other arrangement with domestic and international partners . Considering these mandates and
especially with the plans oI the Royal Government oI Bhutan to develop an additional generation
capacity oI 10,000 MW by 2020, Druk Green is set to grow in leaps and bounds within this decade
itselI.
Given its present size and the expected huge growth and expansion in the size and scale oI its
operations over the next decade, the already diverse and c omplex business processes and
operations will become even more demanding and arduous. Implementation oI SAP ERP Solutions
is one oI the initiatives that DGPC has taken up to address these and run the power plants more
eIIiciently. The SAP implementation project has been initiated with eIIect Irom 15th May 2010 with the
Iollowing vision and mission and objectives.
Vi!io"F
To transIorm and leverage business processes oI Druk Green and Druk Holdings and Investments
through the use oI SAP s best practice.
)i!!io"F
To implement SAP ECC 6.0 project in time with minimum customization through co-operation oI all;
by giving prominence to larger objectives and to avail beneIits oI integration and industry best
practice.
O95:ti1!F
The primary objectives oI the Project are as Iollows:
Integrate all business process across the organization, under single SAP platIorm with
minimum interIaces.
Elimination oI duplication oI activities across business processes by capturing data at sourc e
point.
Develop central and sec ured MIS Ior better analysis oI operations and decision-making
process.
Wipro Ltd. P&- @ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Improved responsiveness to changing business scenarios.
Develop history oI various types oI data Ior statistical analysis and decision-making systems
Enhance eIIiciency in Finance and Controlling s ystem, based on regularly updated data.
Reduction in inventory carrying cost through better inventory planning and management.
Achieve better Investment management by proper reporting sys tem.
Adopt best business practices, tak ing advantage oI SAP best practices.
Common understanding and methodology oI work, Ior majority oI the processes, within
various departments, plants, units.
Form basic inIrastructure oI communication and networking Ior adoption oI advanced
business soItware - SAP.
Improve on timely availability oI MIS/ analytical reports
Remove present need Ior reconciliations oI various databases.
Facilitate in compilation and generation oI statutory reports as per requirement.
1.2 B$!i"!! B%$pri"t O1r1i2
A Business Blueprint documents the business process requirements oI a company. The Business
Blueprint gives a general idea oI how business processes could be mapped in one or more SAP
Systems. The Business Blueprint documents in detail the scope oI business scenarios, business
processes, process steps, and the requirements oI SAP solution implementation.
The purpose oI this document is to present a comprehens ive Business Blueprint document Ior
Financials and Controlling Module. This document also summarizes the Iindings oI the Wipro
consulting team and DGPC team, with respect to SAP processes to be implemented at DGPC. On
completion oI the blueprint, the consultants will determine the SAP Iunctionality required to run the
DGPC business. The Blueprint presents a summarized perspective oI Iunctional business processes
that will be implemented.
Following activities were carried out during Project Preparation phase oI the project;
CSBP-Current State Business Process Mapping
FSBP-Future State Business Process Mapping
GAP Analysis
CSBP & FSBP Workshops
The Iollowing activities have been covered in the business blueprint phase:
1. Organization structure Iinalization. : FSBP process deIinitions and identiIication with reIerence
to CSBP processes (attached is the matrix oI CSBP vis-a-vis FSBP Mapping with the Iinal
FSBP Codes and names oI business proc esses)
Wipro Ltd. P&- 10 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
S. No. Att&:.*"t ,!:riptio"
1 CSBP-FSBP Link
2BPFSBPF ICO0.
3.xls
2. FSBP discussion along with changes in existing Organization structure, standard reports
available in SAP.
3. Incorporation oI comments Irom CTMS, BPOs, and DGPC management, wherever justiIied
and applicable.
4. Depiction oI FSBP in the Iorm oI Flow Chart.
5. Gap discussion with CTMs and Iormulation oI Gap removal / mitigation plans.
6. FRICE requirements discussion, prioritization and Iinalization.
7. Discussion oI conIiguration blueprint document in the Iorm oI KEY DATA STRUCTURE
attached as ConIiguration Values in this Busines s Blueprint Document.
The inIormation gathered and documented in the Blueprint are suIIicient Ior the team to go Iorward
into the Realization phase. However, it is critical that both the Consultants and DGPC team agree on
the scope oI the project as presented in this doc ument. Acceptance - by both teams - is required to
move the project into the next phase.
O95:ti1 o7 t.i! do:$*"t :
1. To identiIy and document the conIiguration values applicable FSBP-wise post discussion with
CTMs.
2. Have one comprehensive document with reIerenc e to capturing oI Gaps and FRICE
requirements.
BrieI about the module s standard Iunctionalities, 3. its integration with other modules, master
data requirements and relevant organization structure.
Wipro Ltd. P&- 11 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
1.= Fi"&":i&% A::o$"ti"-
The Financial Accounting (FI) module component addresses the Iinancial requirements oI an
organization. It is used Ior the purpose oI the external reporting as well as internal reporting. External
reporting is Ior external parties like Government Authorities, Creditors, Banks, and Financial
Institutions etc. Internal reporting is used Ior the purpose oI reporting to the management oI the
company. It provides the Iollowing Ieatures:
Management and representation oI all accounting data: All business transactions are
recorded with an unbroken audit trail Irom the Iinancial statements to the individual
documents.
Open and integrated data Ilow: Data is available in real time within Financial Accounting.
Postings made in the sub ledgers always generate a corresponding posting in the General
Ledger.
All accounting relevant transactions made in Logistics are posted real-time to Financial
Accounting by means oI automatic account determination. This data can also be passed on to
Controlling (CO). This ensures that logistical goods movements (such as goods receipts and
goods issues) are exactly reIlected in the value-based updates in accounting.
Audit Trail: Each document created has its details stored in system. This provides the audit
trail.
m Decision aking: The systems give the real time inIormation at all the point oI time. This
plays a crucial role in the management reporting & strategic decision making.
Fi"&":i&% A::o$"ti"-F
The Financial Accounting (FI) application component IulIils all the external reporting requirements that
must be met by the organization whether national or international. The SAP FI application provides
the Iollowing Ieatures;
General Ledger (FI-GL)
Accounts Payable (FI-AP)
Accounts Receivable (FI-AR)
Bank Accounting (FI-BA)
Asset Accounting (FI-AA)
Wipro Ltd. P&- 12 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
G"r&% Ld-rF
The central task oI G/L accounting is to provide a comprehensive picture Ior ex ternal reporting and
accounting. Recording is done Ior all business transactions (primary postings as well as settlements
Irom internal accounting) in a soItware system that is Iully integrated with all the other operational
areas oI DGPC ensuring that the accounting data is always complete and accurate. Accounts
Payable, Accounts Receivable, Asset etc., will be c ategorized as subsidiary ledgers.
A::o$"t! P&'&9%F
The Accounts Payable application component records and manages accounting data Ior all vendors.
It is also an integral part oI the purchasing system: Deliveries and invoices are managed according to
vendors . The system automatically triggers postings in response to the operative transactions in MM.
A::o$"t! R:i1&9%F
The Accounts Rec eivable applic ation component records and manages accounting data oI all
customers with respect to the company. It is also an integral part oI sales management. All postings in
Accounts Receivable are also recorded directly in the General Ledger. DiIIerent G/L accounts are
updated depending on the transactions involved (For Eg: Receiv ables, Down Payments).
Wipro Ltd. P&- 1= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
B&"6 A::o$"ti"-F
This component is used to handle accounting transactions that the Company processes with its
banks. It includes the management oI bank master data, cash balance management (Cheque and
DD), and the creation and processing oI incoming and outgoing payments.
A!!t A::o$"ti"-F
The Asset Accounting component is used Ior managing and supervising Iixed assets in the system. In
Financial Accounting, Asset accounting serves as a subsidiary ledger to the FI General Ledger,
providing detailed inIormation on transactions involving Iixed assets with respect to the company.
Wit..o%di"- T&EF
SAP FI uses the standard Iunctions Ior calculating and collecting withholding taxes. However,
withholding tax come with additional Iunctions Ior tax remittance, journal vouchers, creating
. withholding tax certiIicates, and preparing returns whic h will be useIul to DGPC
1.8 )od$% I"t-r&tio"
I"t-r&tio" o7 Fi"&":i&% A::o$"ti"- 2it. ot.r Co*po""t!
Every posting that is made in the sub ledgers generates a corresponding posting to the assigned G/L
accounts. The basic concept oI SAP integration is ; document once entered should not be entered
twice anywhere in all the applications. As FI module is the important module and involves monetary
issues whether external or internal, all the documents in other modules pertaining to accounting will
be automatically updated in FI module.
T. 7o%%o2i"- &r !o* o7 t. i"t-r&tio"!F 3
)&tri&%! )&"&-*"t ())+F
Material Management is used to manage the inventory related transactions. All accounting-relevant
transactions with respect to the Iollowing will be made automatically in FI.
Goods receipt against the purchase order.
Goods issue against production order / process order.
Finished goods receipt.
Valuation oI material as and when required
Invoice veriIication( The MM will park the invoice and Finance will post the invoice)
S&%! & ,i!tri9$tio"
All the sales bills shall be routed through S&D module to FI module in Iollowing sequence.
Sales order
Billing
Incoming payment
Wipro Ltd. P&- 18 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
/$*&" C&pit&% )&"&-*"t (/C)+F
All accounting-relevant transactions with respect to the Iollowing will be posted automatically in FI.
Payroll, Allowances, Deductions, Employee contribution to welIare, etc.
Pro5:t S'!t*
All accounting-relevant transactions with respect to the Iollowing will be made aut omatically in FI.
WBS Elements
Cost settlement with respect to Project/WBS Element.
P%&"t )&i"t"&":
All accounting-relevant transactions with respect to the Iollowing will be made automatically in FI.
Maintenance order
Cost settlement with respect to maintenance order (Settlement is being carried out by
Finance).
I"t-r&tio" 2it.i" Fi"&":i&% A::o$"ti"- (2it. r!p:t to FI &"d CO+
Every posting that is made in the sub ledgers (Accounts Payable, Accounts Receivable & Assets)
generates a corresponding posting to the assigned G/L accounts. This ensures that the sub ledgers
are always reconciled with the general ledger. Controlling (CO) and Financial Accounting (FI) are
independent components in the SAP system. The data Ilow between the two components tak es place
on a regular basis. ThereIore, all the data relevant to costing Ilows automatically to Controlling Irom
Financial Accounting.
Wipro Ltd. P&- 1A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
2 ORGANISATION STRUCTURE
E"trpri! Str$:t$r 7or ,GPC
Wipro Ltd. P&- 16 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
C%i"t
(,/I+
Operating
Concern
(OP01)
DGPC Cost Controlling Area Controlling Area
Center Hierarchy (DP01) (DS01)
Chart OI
Chart OI Account Company Code Company Code Chart OI Account
Depreciation
(3000) (DG01) (DSWF) (3001)
(3000)
Purchase Plants Sales Dstr.
Organizations (ProIit Centers) Organisation Channel Division Personnel Area
DGPC Domestic
BS01 BS01 Power BS01
2001 Sales
CH01 CH01 CH01
Export
COE
Sales
KU01 KU01 KU01
Spot
Spot
Sales
Sales
TA01 TA01 TA01
Others
DG01 DG01 DG01
ProIit Centers
CO (Controlling)
FI (Finance)
MM (Material Management)
SD (Sales & Distribution)
HCM (Human Capital Management)
Wipro Ltd. P&- 1B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
E"trpri! Str$:t$r 7or ,/PC
C%i"t
(,/I+
Operating
Concern
(OP01)
DHPC Cost Controlling Area
Center Hierarchy (DP01)
Chart OI
Chart OI Account Company Code
Depreciation
(3000) (DH01)
(3000)
Purchase
Plants Sales Dstr.
Organizations
(ProIit Centers) Organisation Channel Division Personnel Area
DH01
DHPC Domestic
DH01 Power DH01
2002 Sales
Export
COE
Storage Sales
Location
Spot
Spot
Sales
CO (Controlling) Sales
FI (Finance)
Others
MM (Material Management)
SD (Sales & Distribution)
HCM (Human Capital Management)
Wipro Ltd. P&- 1C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
2.1 C%i"t
Client is the highest level in the SAP hierarchy.
SpeciIications or data which will be valid Ior all organizational units in all SAP applications are
entered at the client level, eliminating the need to enter this inIormation more than once (e.g.
exchange rates).
Each client is a selI-contained unit which has separate master records and a complete set oI
tables and data.
A client key is used automatically in all master records in background, which ensures that
they are stored per client.
Users must enter a client k ey and have a user master record in the client in order to log on to
the system.
The Enterprise Structure in SAP Finance module consists oI the Iollowing entities under Client:
Company
Company Code
Chart oI Accounts
Chart oI Depreciation
T.r 2i%% 9 o" C%i"t (,/I1+ 7or ,/I &"d ,GPC.
2.2 Co*p&"'
A Company represents a group oI entities (one or more Company codes) in SAP. This entity is used
Ior consolidation oI accounts oI multiple entities (Company Codes). All company codes within a
company can use the same operational Chart oI Accounts and the same Fiscal Year breakdown.
However, the company code currencies can be diIIerent.
2.= Co*p&"' Cod
A Company Code represents an independent legal accounting entity in SAP. Balance Sheets and
ProIit/Loss statements required will be created at the Company Code level. In other words, a
company code is an organizational unit Ior which a complete selI-contained set oI accounts can be
drawn up Ior external reporting purpose. The process oI external reporting involves recording all
relevant transactions and generating all supporting documents required Ior Iinancial statements.
Wipro Ltd. P&- 1@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co*p&"' Cod Co*p&"' Cod ,!:riptio"
,G01 ,r$6 Gr" Po2r Corpor&tio" Li*itd ( ,GPC+
,/01 ,&-&:..$ /'dropo2r Corpor&tio" Li*itd (,/PC+
,SWF ,GPC St&77 W%7&r F$"d(,SWF+
2.8 C.&rt o7 A::o$"t! (COA+
A Chart oI Accounts is a classiIication consisting oI a group oI General Ledger (G/L) accounts under a
Client.
It provides a Iramework Ior the recording oI values, in order to ensure an orderly rendering oI
accounting data.
The chart oI accounts contains the deIinitions oI all G/L accounts in an ordered Iorm.
The deIinitions consist mainly oI the account number, account name, and the type oI G/L
account, that is, whether the account is a P&L type account or a BS type ac count.
One or more Chart oI Accounts can be created Ior the same Client
A Chart oI Accounts can be used by one or more Company Codes.
The Iollowing COA will be maintained at company code level.
C.&rt o7 A::o$"t! Co*p&"' Cod ,!:riptio"
=000 ,GPC C.&rt O7 A::o$"t!
=000 ,/PC C.&rt O7 A::o$"t!
=001 ,SWF C.&rt O7 A::o$"t!
2.A Gro$p C.&rt o7 A::o$"t! (GCOA+
The group Chart oI Accounts contains the G/L accounts that are used by the entire corporate group.
This allows the company to provide reports Ior the entire corporate group.
There would be one group COA at DHI (Client Level) and all other COA would be mapped to group
COA Ior the purpose oI consolidation.
One group Chart oI Accounts can be assigned to diIIerent charts oI accounts as shown below:
Wipro Ltd. P&- 20 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
2.6 C.&rt o7 ,pr:i&tio"
A Chart oI Depreciation is a list oI depreciation areas like book depreciation as per The Companies
Act oI the Kingdom oI Bhutan, 2000. Chart oI Depreciation is created in order to manage various
statutory requirements Ior the depreciation and valuation oI assets. These Charts oI Depreciation are
usually country-spec iIic and are deIined independently oI the other organizational units. A Chart oI
Depreciation, Ior example, can be used Ior all the company codes in a given country. A single Chart
oI Depreciation will be assigned to the company code DG01 and separate Ior DHI. The 2000 & 3000
Chart oI Depreciation will consists oI the Iollowing depreciation areas:
01- Book Depreciation as per Income Tax Act oI the Kingdom oI Bhutan, 2001.
10- Depreciation as per Company Policy.
15- Depreciation as per Bhutan Electricity Authority, TariII Determination Regulation, 2007.
20- Depreciation as per IFRS.
2.B
ProIit Centers represent separate areas oI operation/locations within an organization and can be used
across company codes.
They are balancing entities which are able to create their own set oI Iinancial statements Ior internal
purposes. Movements in value entered in Financial Accounting are assigned to ProIit Centers. This
entity is used Ior segmental reporting by drawing P&L statement and Balance Sheet Ior a segment
(typically a line oI business or geographical location).
Wipro Ltd. P&- 21 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Following are the ProIit Centers Ior DGPC,
Pro7it C"tr ,!:riptio"
BS01 Basochhu Hydropower Plant
CH01 Chhukha Hydropower Plant
KU01 Kurichhu Hydropower Plant
TA01 Tala Hydropower Plant
DG01 Corporate OIIice
2.C Co"tro%%i"- Ar&
The controlling area is the business unit where cost accounting is carried out. Controlling Area
delimits the company s managerial accounting operations. Organization structure is replicated in the
controlling system. The company code and cont rolling area uses identical chart oI accounts, currency
& business area. Cost centers, internal orders, proIit centers are used to classiIy the controlling area.
All inter organizational allocations reIers to objects within the same controlling area.
,GPC 2i%% .&1 ,P01 &! it! Co"tro%%i"- Ar&.
,SWF 2i%% .&1 ,S01 &! it! Co"tro%%i"- Ar&.
2.@ Co!t C"tr!
Cost Center in SAP is an organizational unit within a company that is used to track where costs
occurred within the organization (i.e., as a cost collector).In other words, Cost Centers are
respons ibility areas Ior costs within the organization. Cost Centers are logical units or Iunctional areas
or locations oI a company.
BeIore cost center is created, a hierarchical s tructure (called Standard Hierarchy) is set up and
assigned to the controlling area. Once created, it cannot be deleted or changed in Controlling Area.
The Cost Center is the lowest node oI the hierarchical structure.
A !t&"d&rd .ir&r:.' (,GPC+ i! to 9 &!!i-"d to t. :o"tro%%i"- &r& ,P01 &"d :o!t :"tr!
&r :r&td :o"!idri"- t. :o*p&"'G! o1r&%% opr&tio"&% !tr$:t$r.
Wipro Ltd. P&- 22 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
= )ASTER ,ATA
=.1 G"r&% Ld-r )&!tr
T. G"r&% Ld-r *&!tr d&t& :o"t&i"! d&t& t.&t :o"tro% G"r&% Ld-r po!ti"-!.
G"r&% Ld-r *&!tr :o"t&i"!H
GL N&*i"- Co"1"tio"!
GL N$*9r R&"-!
T'p! o7 A::o$"t!
,!:riptio" &"d
Co"tro% ,&t&
=.1.1 G"r&% Ld-r N&*i"- Co"1"tio"
In DGPC, the naming convention oI GL Accounts is done in such a way that the user can identiIy
whether the GL A/c is Asset or Liability or Income etc . as shown below:
1. 1000000000 F A!!t
2. 2000000000 F Li&9i%iti!
O2"r!G EI$it' =. =000000000 F
8. 8000000000 F I":o*
A. A000000000 F EEp"!!
6. 6000000000 F C%&ri"- A::o$"t!
B. @000000000 F I"iti&% Up%o&d!
Transactions will be processed in the FI module using G/L acc ounts grouped under Chart oI
Accounts. Groups oI accounts are as under;
S. No G"r&% Ld-r Gro$p! N$*9r R&"-
1 A!!t!F Fro* To
Cash
1010110010 1010119999
Bank oI Bhutan 1010120010 1010129999
Bhutan National Bank 1010130010 1010139999
Central Bank OI India 1010140010 1010149999
Druk Punjab National Bank 1010150010 1010159999
Tashi Bank 1010160010 1010169999
Short Term Investment 1010210001 1010229999
Inventories 1010300001 1010309999
Sundry Debtors 1010410001 1010429999
Prepaid Expenses, Deposit & Accrued Interest 1010510001 1010549999
Advances 1010610001 1010629999
Long Term Investments 1020110001 1020129999
Equity Investments 1020200001 1020209999
Land
1030100001 1030109999
Civil Structures 1030200001 1030299999
Wipro Ltd. P&- 2= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Plant & Machinery 1030310001 1030329999
Tools & SaIety Equipment 1030400001 1030499999
Other Assets 1030500001 1030599999
Intangible As sets 1030600001 1030699999
PFD- Civil Structure 1040100001 1040199999
PFD- Plant & Machinery 1040210001 1040229999
PFD- Tools & SaIety Equipment 1040300001 1040399999
PFD- Other Assets 1040400001 1040499999
PFA-Intangible Assets 1040500001 1040599999
Capital Work in Progress 1050100001 1050199999
Losses and write oII 1060100001 1060199999
2 Li&9i%iti! Fro* To
Current Liability 2010100001 2010199999
Employee Related Liabilities 2010200001 2010299999
Provisions 2020110001 2020129999
Domestic Loan 2030100001 2030199999
Foreign Sovereign loan 2030200001 2030299999
Foreign-Commercial 2030300001 2030399999
Foreign-Multilateral 2030400001 2030499999
Interest Accrued But Not Due 2030500001 2030599999
= O2"r! EI$it' Fro* To
Share Capital 3010100001 3010199999
Reserves & Surplus 3010200001 3010299999
8 I":o* Fro* To
Electricity Revenue 4010100001 4010199999
Income Irom Short Term Investment 4020110001 4020129999
Income Irom Long Term Investment 4020210001 4020229999
Other Income 4020300001 4020399999
A EEp"!! Fro* To
Purchase oI Energy, Wheeling Charges 5010100001 5010199999
Running & Maintenance oI Civil Structure 5010210001 5010219999
Running & Maintenance oI Plant & Machinery 5010220001 5010229999
Operation & Maintenanc e Expenses 5020110001 5020119999
Depreciation-Civil Structures 5020210001 5020219999
Depreciation-Plant and Machinery 5020220001 5020239999
Depreciation-Tools & SaIety Equipment 5030230001 5030239999
Depreciation-Other Assets 5020240001 5020249999
Amortization 5020250001 5020259999
Employee Remuneration & BeneIits 5020310001 5020319999
Human Recourses Development Expenses 5020320001 5020329999
StaII WelIare 5020330001 5020339999
Wipro Ltd. P&- 28 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
General Administrative Expenses 5020410001 5020419999
Int-Domestic loan 5020510001 5020519999
Int-Foreign-Sovereign Loan 5020520001 5020529999
Int-Foreign-Commercial Loan 5020530001 5020539999
Int-Foreign-Multilateral 5020540001 5020549999
Environment & Social Impact Management 5020600001 5020699999
Prior Period Expenses 5030100001 5030199999
6 C%&ri"- A::o$"t! Fro* To
Clearing Accounts 6010100001 6010199999
B I"iti&% Up%o&d! Fro* To
Initial Accounts 9010100001 9010199999
Poi"t! to 9 :o"!idrd 2it. r!p:t to G/L &::o$"t! &rF
Master records Ior each G/L account will be created and maintained at each company c ode
level.
The master record contains inIormation and controlling parameters which control the entry
and processing oI business transactions in that G/L account.
G/L accounts will also be used Ior pos ting transactions Irom other modules oI SAP.( MM /
HCM/ SD, Etc)
S-*"t! i" t. G"r&% Ld-r )&!tr r:ordF
Chart oI Accounts Segment
Company Code segment
C.&rt o7 A::o$"t! S-*"t
In this segment, speciIications that apply to the entire G/L account master record are captured. These
include:
The G/L account number and G/L account name.
Whether the account is a balance sheet account or an income statement account .
Data that controls the creation oI a master record in a company code, such as the account
group.
Co*p&"' Cod S-*"t
The inIormation, which is speciIic to a particular company, is maintained in the Company Code
segment oI the General Ledger Master record. This data controls how one enters and processes
business transaction data in the appropriate account as well as how the account is managed within a
Company Code.
The Iollowing are some oI the speciIications which will be made Ior each G/L account:
Wipro Ltd. P&- 2A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Currenc y - account currenc y (BTN)
Reconciliation Account Ior Account Type - to s peciIy the control accounts Ior the sub ledgers .
Open Item Management - will be maintained Ior an account that requires open item
management. Eg. Bank sub-accounts, GR/IR Clearing account, etc., are maintained in Open
Item Management.
Line Item Display - will be retained Ior accounts Ior which line items are to be stored
separately. Eg. Bank main accounts, all expense accounts, all balance sheet accounts,
excepting accounts which are oI the nature oI reconciliation accounts.
=.2 A!!t )&!tr
The Asset Accounting module contains master records that control how bus iness trans actions are
recorded and posted to the account. The Asset master record also contains all the data required to
ompany s Fixed Assets. manage c
Following details are maintained in the Asset Master:
G"r&% )&!tr ,&t&
This part oI the master record contains concrete inIormation about the Iixed asset.
The Iollowing Iield groups exist:
General inIormation (description, quantity, etc.)
Posting inIormation (Ior example capitalization date etc.)
Time-dependent assignments (Ior example cost center, custodian, etc)
InIormation on the origins oI the asset
Insurance data
Depreciation areas
,&t& 7or C&%:$%&ti"- A!!t V&%$!
Depreciation terms can be speciIied in the asset master record Ior each depreciation area in the Chart
oI Depreciation. In order to make these speciIications, the master record contains an overview oI the
depreciation areas. In addition, there is a detailed display available Ior each depreciation area. II there
are depreciation areas that are not needed Ior a speciIic asset, it is possible to deactivate these
depreciation areas at the asset level.
Fixed assets can be structured or classiIied in the Asset Accounting component using asset classes.
The items in the balance sheet are generally used to deIine these asset classes. Asset classes are
deIined Ior all clients and contain key control parameters, such as number assignment, account
determination and screen layout.
Each asset class is maintained with diIIerent depreciation areas as required Ior DGPC. Once the
asset classes are deIined, diIIerent asset master records will be c reated under the asset classes.
Each c lass will be assigned a diIIerent number range to give diIIerent numbers to assets. Asset
classes and number ranges are in attached sheet;
Wipro Ltd. P&- 26 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
A sset Class.xls
=.= V"dor )&!tr
The AP component contains Vendor master records that control how business transactions are
recorded and posted to the account. Creation and maintenance oI Vendor Mas ter Ior material
suppliers and other type oI vendor is documented in MM module. Master data Ior service vendors will
be created on similar lines. SpeciIications as made in master records are used:
As deIault values when the items are posted to account. For example, the terms oI payment
as speciIied in the master record are deIaulted Ior document entry.
For processing business transactions Ior instance, bank details and the payment methods
(cheque or bank transIer, Ior example) are required Ior automatic payments.
For work ing with master records, certain users can be prevented Irom accessing an account
by setting up authorization groups.
In addition, %i" it* di!p%&' and op" it* *&"&-*"t are deIined automatically Ior each vendor
account.
In DGPC, it is proposed to create separate Vendor accounts Ior employees. Separate special GL
indic ators will be created to track EMD, Security Deposit Irom vendors.
V"dor R:o":i%i&tio" A::o$"t
Vendor Reconciliation account is the G/L account Ior a group oI vendors in FI-AP module. The
number oI Vendor Reconciliation accounts will depend on the grouping oI the vendor in FI.
When posting items to a subsidiary ledger, the system automatically posts the same data to the
general ledger. These reconciliation accounts ensure that the diIIerence balance oI G/L accounts and
subsidiary ledger is always equal. This means that balance sheets can be drawn up at any time
without having to trans Ier totals Irom the sub ledgers to the general ledger. A reconciliation account
should be speciIied in every vendor master record.
T,S Cod!
TDS tax codes will be assigned to the individual vendors, wherever applicable, Ior processing
invoices/payment and relevant tax deductions. Withholding tax codes will be maintained Ior diIIerent
rates oI TDS. Multiple tax details can also be assigned to a Vendor. Relevant tax code will be
selected at the time oI posting oI the individual line item.
=.8 C$!to*r )&!tr
All business transactions are posted to and managed by means oI accounts. Master record is to be
created Ior required accounts. The master record contains data that controls how business
transactions are entered in the account and how posting data is processed. In the master record, all
the data that is needed Ior conducting busines s with the customer can be maintained.
Wipro Ltd. P&- 2B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Customer master records are used by both the Financial Accounting Department (accounts receivable
. processing) and the Sales & Distribution
C$!to*r R:o":i%i&tio" A::o$"t
Customer Reconciliation account is the G/L account Ior a group oI customers in FI-AR module. The
number oI Customer Reconciliation accounts will depend on the grouping oI the customers in FI.
C$!to*r P&'*"t Tr*!
Terms oI payment are conditions established between business partners to settle the payment oI
invoices. The conditions deIine the invoice payment due date and the cash discount oIIered Ior early
settlement oI the invoice. Within SAP, some common payment terms have been predeIined; new
payment terms may be created as required. Payment terms enable the system to calculate a cash
discount and invoice due date.
In order to perIorm this calculation, the system needs the Iollowing three data elements i.e., Baseline
date, cash discount period and cash discount percentage rate. When processing a document, the
payment term is entered in order Ior the system to calculate the required conditions oI payment. The
payment term will be deIaulted iI it has been assigned on the master record, or can be entered or
changed by the user during transaction processing.
Payment terms 0001 (Immediate payment) will be deIined in SAP and assigned to individual
customers.
C$!to*r V"dor Cro!! C%&ri"- Tr&"!&:tio"!
II a customer who is also a vendor, at the time oI processing a clearing transaction, such as an
incoming/outgoing payment or account maintenance, the system also selects the open vendor items
automatically, provided that the vendor number is entered in the customer master record and the
Clearing with Vendor indicator has been set. The same rule applies Ior a vendor that is also a
customer during a clearing transaction.
=.A B&"6 )&!tr
The inIormation about a bank that is required to conduct business transactions is mentioned in Bank
Master. This inIormation is stored centrally in the SAP System.
T. .o$! 9&"6 &"d &::o$"t I, &r i" &tt&:.d !.tF
Bank Master.xlsx
For each house bank, several bank accounts can be maintained. The bank accounts will have a G/L
account attached to it and the currency oI payment. For each bank , there are three diIIerent G/L
accounts;
# ????????0 )&i" A/C
????????1 # I":o*i"- A/C
# ????????2 O$t-oi"- A/C
Wipro Ltd. P&- 2C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
=.6 Co!t E%*"t!
A cost element is an item in a chart oI accounts, which is used within controlling area to record the
value-assigned consumption oI production Iac tors.
Cost elements are oI two types: The Primary Cost Element and Secondary Cost Element.
Primary Cost or Revenue element must have a corresponding GL account in Financial Accounting.
Business will create the primary cost elements at the time oI creating the G/L account with the
appropriate cost element category (i.e Primary Cost (1), Revenue (11), Sales Deduction (12) etc.)
Secondary c ost element exists only in CO and is used to allocate costs within CO. Secondary cost
elements are strictly Ior internal controlling postings like assessments and settlements.
8 BUSINESS PROCESSES
8.1 Co"7i-$r&tio" Stti"-!
The purpose oI this chapter is to document the global conIiguration settings in Financial Accounting
Ior the DGPC business. These settings control the transaction entry and the dependant controls in
SAP across all the modules.
P&r&*tr Stti"-!
Posting oI transactions in SAP require the Iollowing settings:
Currenc y
Fiscal Year in which the transaction is to be posted
Fiscal year variant Ior determining the posting periods
Document Types
Document Numbering
Document Pos ting Keys (debit/credit)
Posting Period Variant to determine the open and c lose periods
Tax Deducted at Source (Extended Withholding Tax )
8.1.1 C$rr":'
For each Company Code, a currency must be speciIied. Accounts are managed in the Company
Code currenc y. All other currencies are indicated as Ioreign currency. The system converts the
amounts posted in a Ioreign currency into the Company Code (Local) currency. The currency deIined
in the Company Code is k nown as the local currency within SAP.
Wipro Ltd. P&- 2@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
DGPC will use Bhutan Ngultrum i.e. BTN as Local Currency.
Controlling area currency will be BTN & Group currency will also be BTN.
8.1.2 Fi!:&% >&r &"d Fi!:&% >&r V&ri&"t
To separate business transactions into diIIerent periods, a Iiscal year with posting periods has to be
deIined.
The Iiscal year is deIined as a variant which is assigned to the Company Code. Standard
Iiscal year variants are already deIined in the s ystem and can be used as templates. The
Iiscal year variant contains the deIinition oI posting periods and special periods.
Special periods are used Ior postings which are not assigned to time periods, but to the
process oI year-end closing.
The Iiscal year will cons ist oI maximum oI 12 posting and 4 special periods.
A Iiscal year is deIined as Iiscal year variant which is then assigned to Company Code. One Iiscal
year variant can be used by several Company Codes. The Iollowing are the available options Ior
deIining Iiscal year variants:
Fiscal year same as calendar year.
Fiscal year diIIers Irom calendar year (non-calendar Iiscal year). The posting periods can
also be diIIerent to the calendar months.
T. 7i!:&% '&r 1&ri&"t t.&t 2o$%d 9 $!d 9' ,GPC 2i%% 9 48 (;&" to ,: J 8 Sp:i&% priod!+.
Wipro Ltd. P&- =0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.1.= ,o:$*"t T'p
The document type controls the document header and is used to diIIerentiate the business
transactions to be posted, e.g. Customer invoice, Vendor payments, etc.
Document types are required in SAP to create and post Iinancial documents (e.g. Bank
Payment Voucher, Receipt Voucher etc.).
Document types are deIined at the client level and are thereIore valid Ior all company codes.
The standard system is delivered with document types which can be used, changed, or
copied.
SAP has the standard Document Types, which will be adopted by DGPC.
The document number range deIines the allowable range in which a document number must
be positioned and cannot overlap.
The document number range has to be deIined Ior the year in which it is used.
The system stores the last used document number Irom the number range in the Iield 'current
number and takes the subsequent number Ior the next document
T. 7o%%o2i"- do:$*"t t'p! 2i%% 9 $!dF
No.
,o:$*"t ,o:$*"t R&"- N$*9r N$*9r
T'p ,!:riptio" O95:t R&"-(Fro*+ R&"-(To+
SA G/L Account Document 1 100000000 199999999
SB G/L Account Posting 2 200000000 299999999
Wipro Ltd. P&- =1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
SK Cash Document 3 300000000 399999999
AB Accounting Document 4 400000000 499999999
AA Asset Posting 5 500000000 599999999
AF Depreciation Posting 6 600000000 699999999
AN Net Asset Posting 7 700000000 799999999
CC Cross Company Code 8 800000000 899999999
IU Initial Uploads 9 900000000 999999999
DA Customer Document 10 1000000000 1099999999
DR Customer Invoice 11 1100000000 1199999999
DG Customer Credit Memo 12 1200000000 1299999999
WN Net Goods Receipt 13 1300000000 1399999999
DZ Customer Payment 14 1400000000 1499999999
PR Price Change 15 1500000000 1599999999
RB Reserve Ior Bad Debt 16 1600000000 1699999999
TR Travel Posting 17 1700000000 1799999999
ZR Bank Reconciliation 18 1800000000 1899999999
WL Goods Issue/Delivery 19 1900000000 1999999999
KA Vendor Document 20 2000000000 2099999999
RE Invoice - Gross 21 2100000000 2199999999
KR Vendor Invoice 22 2200000000 2299999999
KZ Vendor Payment 23 2300000000 2399999999
KG Vendor Credit Memo 24 2400000000 2499999999
WA Goods Issue 25 2500000000 2599999999
WE Goods Receipt 26 2600000000 2699999999
WI Inventory Document 27 2700000000 2799999999
IZ Imprest Advance 28 2800000000 2899999999
KN Net Vendors 29 2900000000 2999999999
EG EMD For Goods 30 3000000000 3099999999
ES EMD For Services 31 3100000000 3199999999
EW EMD For Works 32 3200000000 3299999999
GG Guar Adv Paymt Goods 33 3300000000 3399999999
GS Guar Adv Paymt Servc 34 3400000000 3499999999
GW Guar Adv Paymt Works 35 3500000000 3599999999
PG Per.Guaran Ior Goods 36 3600000000 3699999999
PS Per.Guar Ior Service 37 3700000000 3799999999
PW Per.Guaran Ior Works 38 3800000000 3899999999
PY Payroll Document 40 4000000000 4099999999
CH Contract Settlement 41 4100000000 4199999999
EU Euro Rounding DiII. 42 4200000000 4299999999
EX External Number 43 4300000000 4399999999
KP Account Maintenance 44 4400000000 4499999999
Wipro Ltd. P&- =2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
ML ML Settlement 45 4500000000 4599999999
RA Sub.Cred.Memo Stlmt 46 4600000000 4699999999
RN Invoice - Net 47 4700000000 4799999999
UE Data TransIer 48 4800000000 4899999999
ZC Cash Journal 49 4900000000 4999999999
ZH Payment By Cheque 50 5000000000 5099999999
ZP Payment Posting 51 5100000000 5199999999
SU Adjustment Document 52 5200000000 5299999999
ZS Project Settlements 53 5300000000 5399999999
8.1.8 Po!ti"- 4'
Posting Key controls Debit or Credit account indicator Ior each line item.
The posting key also describes the type oI transaction that is entered in a line item and
allowable account type, which will be entered Ior the respective line item.
SAP provides certain predeIined posting keys. These predeIined posting keys will be used
wherever applicable. For every posting key, properties control the entry oI the line item.
For each Posting Key, a reversal-posting k ey may be deIined. The reversal-posting key is
used to reverse a document posted in Financial Accounting.
Wipro Ltd. P&- == o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
So* o7 t. Po!ti"- 4'! &rF
Po!ti"- 6'! Tr&"!&:tio" ,9it/Crdit A::o$"t R1r!&%
T'p!
01 Invoice Dr D 12
02 Reverse Credit Memo Dr D 11
09 Special G/L Debit Dr D 19
11 Credit Memo Cr D 02
19 Special G/L Credit Cr D 09
21 Credit Memos Dr K 32
29 Special G/L Debit Dr K 39
31 Invoice Cr K 22
32 Reverse Credit Memo Cr K 21
39 Special G/L Credit Cr K 29
40 Debit Entry Dr S 50
50 Credit Entry Cr S 40
70 Assets Debit Dr A 75
75 Assets Credit CR A 70
Standard Account Types in SAP are as Iollows:
S3G"r&% Ld-r
A3A!!t!
43V"dor!
,3 C$!to*r!
)3 )&tri&%!
DGPC will use the Standard Posting Keys and the Account Types wherever applicable.
8.1.A EEt"dd Wit..o%di"- T&E
As SAP standard system allows deIining two diIIerent tax types in withholding tax namely invoice
posting and payment posting, the DGPC requirement can be achieved with SAP standard
Iunctionality. The tax collected will be deposited in a separate GL accounts through automatic
assignment, so at the time oI pos ting, automatically tax account will be updated. All the withholding
settings can be done by using SAP standard system so that the requisite Iorms will be automatically
updated and available Ior printing.
For Company Code ,G01< Iollowing sections oI Income tax Act, 2001 will be covered in Extended
Withholding Tax oI SAP:
S:tio" ,!:riptio"
18 TDS deducted on Domestic Contractors/Suppliers
18 TDS deducted on Non Domestic Contractors/Suppliers
12 TDS on employees are bas ed on slabs
12 TDS on House Rent
13 TDS on Div idend
The Iollowing diagram explains the Ilow oI TDS (Deduction, Remittance and CertiIicate Printing)
Wipro Ltd. P&- =8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.2 G"r&% Ld-r Po!ti"-!
The General Ledger Iorms the back bone oI all the Iinancial systems. General ledger is the main
accounting record oI a business which uses double-entry bookkeeping. It captures all business
transactions in FI and through integration with other operational areas oI the company ensures that
accounting data is always complete and accurate.
General ledger is a comprehensive Iinancial management solution that enhances Iinancials controls,
data collec tion, inIormation access and Iinancial reporting. It is the central repository oI all the
accounting inIormation oI the organization as on date. Most oI the transactions will be handled in
respective sub-ledgers (Accounts Payable, Accounts Receivable, Assets) and subsequently
consolidated and posted to General Ledger. However, the module shall provide speciIic Iunctions oI
passing journal entries (Manual, Provisional, Recurring and Reversal Journals) and posting them,
which will be purely rectiIication and provisional in nature.
Essentially, the general ledger serves as a complete record oI all business transactions oI DGPC
business. Actual individual transactions can be check ed at any time in real-time proc essing by
displaying the original documents, line items, and transaction Iigures at various levels.
F&t$r! o7 GL A::o$"ti"-
GL Account maintenance
Open item clearing
Foreign currency valuation
Recurring journal entry
Accrual/ reversal posting
Balance Sheet & ProIit & Loss statements.
Wipro Ltd. P&- =A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
F&t$r! o7 SAP FI N2 G"r&% Ld-r F
1. ,o:$*"t Sp%itti"-
Each business transaction entered is analyzed during the document splitting procedure. In
this analysis, the system determines Ior each line item whether it is an item that will remain
unchanged or an item that is to be split. In order that document splitting recognizes how the
indiv idual document items are to be handled, user needs to classiIy them, by assigning them
to an item category. The item category is determined by the account number.
Revenue account
Expense account
Bank account/cash account
Balance sheet account
For DGPC, document splitting is based on the ProIit Centers.
2. G"r&% Ld-r Rporti"-
The SAP GL Account InIormation System, based on Drilldown Reporting, provides Ior a
dialog-oriented inIormation system. It allows Ior the evaluation oI the dataset, based on all
characteristics contained in the data description. GL account transaction Iigures and the
Iinancial statement versions serve as the primary data source Ior the General Ledger
InIormation System.
In addition, Financial Statement analysis allows Ior the comparison oI Iinancial statements
Irom two time periods, and the determination oI the diIIerences in the individual Iinancial
statement items. The report is based technically on the Iinancial statement version. Financial
statement analys is can be carried out Ior the Iollowing time periods:
Year to year comparisons
HalI-year comparisons
Quarterly comparisons
Monthly comparisons
In addition to Iinancial statement analysis, a Balance Display report (Trial Balance) is also provided.
This report Iacilitates the evaluation oI transaction Iigures.
=. P&r&%%% A::o$"ti"-
In the new General Ledger, one can display the parallel accounting using parallel accounts
(as in R/3) or using parallel ledgers. Parallel accounting allows perIorming parallel accounting
by managing several parallel ledgers Ior diIIerent accounting requirements. The FI standard
Iunctions and reports are available Ior all parallel ledgers.
8. I"t-r&tio" o7 St&t$tor' &"d )&"&-*"t Rporti"-
In General Ledger Accounting, it is possible to generate internal management reporting in
parallel with statutory reporting. For this purpose, the ProIit Center Accounting Iunctions are
Wipro Ltd. P&- =6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
integrated with General Ledger Accounting. Furthermore, Iinancial statements can be
generated Ior any dimension (such as proIit center).
A. Pro7it C"tr 2i! B&%&": S.t ( P%&"t 2i!+
With the help oI using the new 'Document Splitting' Iunction (online split), Iinancial statements
can be created at company code level and proIit center / plant level. For each document, the
system then creates a zero balance Ior the relevant entity. In DGPC, each plant is considered
as a proIit center.
To Iacilitate this, Zero balancing acc ounting should be activated (It is a Clearing A/C).
F&t$r! o7 SAP FI G"r&% Ld-rF
A number oI accounting transactions will be carried out by way oI automatic ac count
assignments. For example, inventory account is updated and a provision created in GL at
the time oI raising a GR in Materials Management.
Automatic and simultaneous posting oI all sub-ledger items in the appropriate general
ledger accounts (reconciliation accounts).
Simultaneous updating oI general ledger and cost accounting areas.
Real-time evaluation oI and reporting on current acc ounting data, in the Iorm oI account
displays, Iinancial statements with diIIerent Iinancial statement versions and additional
analyses.
Detailed ProIit and Loss/Balance Sheet reporting, allowing Ior review by proIit centre, by
account, by month, to prior year
Cash Journal will be used Ior posting cash transactions. Cash Journal will be maintained at
locations wise or plant wise.
Postings in previous periods in FI can be done to the extent the posting periods are open.
However, in MM & SD, postings can only be done Ior maximum two months that are open.
8.2.1 )&!tr ,&t&
GL account master records contain the data that is always needed by the general ledger to
determine the account's Iunction. The G/L account master records control the posting oI accounting
transactions to G/L accounts and the processing oI the posting data. Prior to postings to a G/L
account, creation oI master record in the system Ior the account is required.
G/L account master records are divided into two areas so that Company Codes with the same chart oI
accounts can use the same G/L accounts.
C.&rt o7 A::o$"t! Ar&
The chart oI accounts area contains the data that is valid Ior all Company Codes, such as the
account number.
Wipro Ltd. P&- =B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co*p&"' Cod Sp:i7i: Ar&
The Company Code speciIic area contains data that may vary Irom one Company Code to
another, such as the currency in which the account may be posted.
T. 7o%%o2i"- o95:t! p%&' & :"tr&% ro% i" t. :r&tio" &"d *&"&-*"t o7 *&!tr r:ord!F
Chart oI accounts
Account group
T. &::o$"t -ro$p is a summary oI characteristics that control the creation oI master records.
These can be used to determine which Iields must or can be Iilled when creating the master record.
In addition, it can be used to predeIine a number interval, Irom which the numbers Ior the master
records should be chosen. Acc ounts that require the same master record Iields and use the same
number interval are created within the same account group.
T. G/L &::o$"t *&!tr r:ord i" t. Co*p&"' Cod contains company code-speciIic
inIormation which c ontrols the entry oI data to this account and the management oI the account.
The account group determines :
The number interval Irom which the account number is selected when a G/L account is
created.
The screen layout Ior creating G/L accounts in the company code-speciIic area.
While deIining an account group, it is also required to determine the number interval in which the
accounts oI this group must lie. When creating a G/L account, the system checks whether the number
entered lies in the predeIined number interval.
For each account group, a screen layout is determined, that is, it determines which Iields are relevant
Ior this group oI G/L accounts.
A::o$"t C$rr":'F
When creating a G/L account, the currency must be deIined in which the account is to be maintained.
This deIines the Iollowing:
The currency used Ior postings made to this account
The currency in which transaction Iigures are updated and the account balance is displayed
SpeciIy the account currency in the company code area oI the G/L account master data. This allows
keeping the G/L account in the local currency oI each company code.
Note: - DGPC will use Bhutan Ngultrum i.e. BTN as Local Currency.
The system automatically uses the local currency that has been deIined when creating the company
code as the deIault value. This allows posting to the G/L account in any currency. When making a
posting in a Ioreign currency, the amount is translated into the local currency. The transaction Iigures
are kept as Iollows:
o In the local currenc y, that is, the total oI all the amounts posted in the local currency
o In the individual currencies, that is, the total oI all the amounts posted in various
currencies.
Wipro Ltd. P&- =C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
B&%&":! i" Lo:&% C$rr":'F
When creating a G/L account in a Company Code, it requires deciding whether the transaction Iigures
should only be kept in the local currency Ior this account. This indicator has to be set Ior :%&ri"-
&::o$"t! that will be used to clear line items in various currencies with one local currency amount
and 2it.o$t posting any exchange rate diIIerences that may occur.
Note: - Do not set this indicator Ior A/P A/R reconciliation accounts.
i) The indic ator usually set Ior the Iollowing accounts:
Cash discount clearing accounts
Clearing acc ounts Ior goods receipt / invoice receipt
ii) The indic ator is usually set Ior the Iollowing balance sheet accounts:
Accounts without open item management in which no Ioreign currencies are managed.
R:o":i%i&tio" A::o$"t 7or A::o$"t T'pF
This Iield is used to indicate G/L accounts as being reconciliation accounts. For each !$9 %d-r
&::o$"t , there should be at least one reconciliation account in the general ledger. When there is
posting to an account in the sub ledger, the system automatically posts to the corresponding
reconciliation account. The reconciliation accounts is deIined by speciIying in the G/L account master
record the account type (such as Iixed assets, vendor or customer) Ior which the account is to be
used. In this way, the account can only be assigned to accounts in the corresponding sub ledger. It is
required to set the assignment oI the sub ledger account to a reconciliation account in the master
record oI the sub ledger account. Manual posting is not possible to reconciliation accounts.
Op" It* )&"&-*"tF
II 'Open item management" indicator is set in the master record Ior an account, the line items in this
account is marked as open or c leared. The balance oI an account with open item management is
equal to the balance oI the open items. General ledger accounts are kept with open item
management iI there is need to check whether there is an oIIsetting posting Ior a given business
transaction.
Li" It* ,i!p%&'F
II the "Line item display" indicator is set in the mas ter record Ior an account, all line items that have
been posted to this account are displayed iI they have not been archived. Line item display is used to
display the document line items Irom the account. For line item display, the system lists all the line
items Ior an ac count.
Fi%d St&t$! Gro$pF
This Iield is to be deIined outside the master record. Mark the Iield status Ior each Iield or Iield group
under a Iield status group. Then assign the Iield status group to individual G/L accounts in the G/L
account master records. Field status groups are independent oI company code, attaching instead to
the Iield status variant. A separate variant exists in each company code Ior Iield status groups in the
standard system. The name oI the variant is identical to the Company Code. Each Company Code is
assigned to the variant with the same name.
Wipro Ltd. P&- =@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
A Iield may have one oI the Iollowing statuses:
Fi%d St&t$! ,!:riptio"
Required entry This Iield rI$ir! an entry when creating a G/L account
Optional entry One *&' make an entry in this Iield when creating a G/L account
Display The Iield is displayed, but one cannot make an entry in it.
You should not use this status, since the Iields should be available Ior entry
when creating a G/L acc ount.
Suppressed The Iield is not displayed, that is, one does not see the Iield when creating a
G/L account.
A$to*&ti: Po!ti"-!F
When posting documents, the system automatically adds line items to manually entered items as
needed. For example, the tax amount, the cash discount amount, and proIits or losses Irom Ioreign
currency trans lations (exchange rate diIIerences) can all be calculated and posted automatically by
the system. Accounts that have been decided to which these automatic postings will be made can
o"%' 9 po!td to &$to*&ti:&%%' . This will prevent any manual postings to such an account.
T&E C&t-or'F
In tax accounts, one can speciIy the type oI tax on sales/purchases (input or output tax) that can be
posted to the account. In rare cases, it is useIul to assign a certain tax code to an account. Tax code
can be entered in the master record in this case. Only this tax code can be used when posting to this
account. II a G/L account is not tax relevant, no speciIication is required to be made in this Iield.
Po!ti"- 2it.o$t T&E A%%o2dF
II this indic ator is selected, no tax code needs to be entered when posting to this account. II a tax
code is entered, it is checked according to the tax category Ior this account. This indicator is used iI
taxable and non-taxable postings are to be entered to an account at the same time. In such a case,
normally own tax code is set up to allow Ior non-taxable transactions.
8.2.2 So%$tio" i" SAP
DGPC needs to prepare independent Financial Statements Ior the business unit. Apart Irom this , the
Financial Statements need to be separated at each plant level; each plant is treated as proIit center -
which means Financial Statements oI each unit will be prepared at proIit center level. Apart Irom the
proIit center wise ProIit & Loss and Balance Sheet, the Iinancial statement is required to be prepared
as per other statutory requirement. This requirement can be met by the process known as Leading
and Non Leading Ledgers.
Wipro Ltd. P&- 80 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
L&di"- Ld-r
The Leading Ledger is bas ed on the main reporting requirement oI the company. All the posting to the
Company Code will be automatically posted to leading ledger unless an accounting document is
speciIically posted to the ledger group consisting oI only non-leading ledger.
In case oI DGPC, one Leading Ledger with K4 as Fiscal Year variant and currency BTN is created.
No"3L&di"- Ld-r (P&r&%%% Ld-r+
The Non-Leading ledgers are parallel ledgers to the leading ledger. Non-leading ledger is activated
Ior the other reporting purpose. Any adjustment entries required as per other reporting purposes have
to be made in ledger group which consists oI only non-leading ledgers.
8.2.2.1 GL Po!ti"-
Any journal entry can be posted in SAP through transaction code F-02 or FB50. The debit and credit
postings to the GL accounts can be made using the posting keys 40 and 50 respectively. For
transactions involving other types oI accounts, relevant posting keys to be used. Manual postings
cannot be done Ior GL Accounts, which are reconciliation accounts, or which are marked Ior posting
automatically only.
o Presently, DGPC is using account group, sub account group concept to post the general
ledger transactions. In addition to that, other activities like Accruals, Journal entries, Payroll
accounting, Inventory accounting, Revenue recognition, Inter unit transactions, Bank
Transactions and Cash transactions are carried out through GL accounts.
o The SAP GL process does not use sub account group concept, instead the sub account
groups will be deIined in reports.
o SAP GL process also takes care oI all existing GL process oI DGPC and in addition, it has
integration with MM, SD, CO and HR modules. Purchases, sales, inventory postings, payroll
postings are tightly integrated with GL and other modules and entries are reconciled always.
All inventory accounts and payroll accounts have account determination and GL accounts are
deIaulted during posting oI these transactions.
o Presently, DGPC is using inter unit transactions Ior transIer oI Iunds to respective bank
accounts oI plants Irom corporate oIIice, Ior receipt oI payment Irom customer but revenue
recognized in respective plants, Ior transIer oI material Irom one plant to other plant. In SAP,
the inter unit transactions are addressed using proIit c enter clearing accounts concept and
will replace the existing process oI manual monthly reconciliation oI inter unit transactions by
corporate oIIice and plants.
o Presently, Ioreign currenc y valuation entries are not done automatically Ior DGPC. In SAP,
Ioreign currency valuation Ior Ioreign currency GL balances, Ioreign currency open items oI
vendor and customer are done automatically.
o Transactions in Ioreign currency are recorded using the exchange rate prevailing at the date
oI transaction. In SAP, exchange rate table can be maintained in the system and as and
when transaction happens, system c an pick the exchange rate Irom the table automatically.
Also user can overwrite the value at the document posting level. II the rate is not available at
the date oI transaction, the rate prevailing prior to the date oI transaction will be considered.
Wipro Ltd. P&- 81 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
o All items oI expenses / incomes relating to prior year, exceeding Nu. 5,000 in each case not
charged in the accounts in the earlier year due to errors or omission, are accounted Ior under
prior period adjustments account.
o Revenue expenditure on R&D is expensed in the year in which they are incurred. Items oI
capital nature are included in Fixed Assets.
T. 7o%%o2i"- &r !o* o7 t. tr&"!&:tio"! t.&t 2i%% 9 opr&td t.ro$-. G"r&% Ld-r
Po!ti"- !$93*od$% i" SAPF
o Cash Accounting Receipts oI cash (withdrawals Irom bank or reIund oI advances Irom
employees etc), payments to employees Ior expenses like travel expenses, reimbursement oI
conveyance expenses, advances etc.
o Interest accruals Ior Iixed deposit and bonds , loans and advances will be covered in GL
posting. Investment analysis will be an oIIline process under FICO Module but can be an
online process under FSCM (Financial Supply Chain Management) and when DGPC makes
deposit against investment, accounting will be done through GL posting. Transactions on
maturity, encashment or reinvestment oI investment are also routed through GL posting.
o Income Irom sale oI tender documents, income Irom services, rent Irom employee or others
and income Irom hire c harges (Machineries) can be booked as GL posting. For rent Irom
other, customer master will be created Iirs t and then income will be booked directly in FI.
o LD charges calculation will be an oIIline process and it will be posted through normal GL
posting. At the time oI MIRO, it can be done with a credit memo or as a separate GL posting.
o Exchange rate diIIerence will be calculated by the s ystem automatically and posted to the
exchange rate gain/ loss account automatically by the system. For this, DGPC has to
maintain exchange rate table in system. Also, user can maintain the currency value at time oI
document posting.
o Payments on wheeling charges c an be done at Corporate OIIice with delivery plant wise and
this will be routed through GL posting directly.
o Expenses identiIication like Running & Maintenance, Advertisement, CSR, A uditor s Iee,
Dividend to DHI, etc will also be routed through GL posting. Advertisement expenses, iI
related to bringing the asset into ex istence, will be c apitalized to the asset through WBS
element etc. at the time oI GL posting.
o For telephone expenses, payables are created and payment will be made on receipt oI
loyee s veriIied telephone bills. For emp personal calls, the same will be recovered Irom
employee salary at the time oI payroll run.
o Adjustment and rectiIication entries.
o Clearing oI G/L open item managed accounts Ior. e.g. TDS Accounts, Outstanding liabilities.
TDS posting will be done at the time oI outgoing payments and posting to the corresponding
GL accounts will be made by the system automatically.
o Prepaid expenses (Insurances).
o Payroll entries lik e deductions, allowances and employee c ontributions.
o Reconciliation and Iinalization oI accounts.
Wipro Ltd. P&- 82 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The values posted to the G/L accounts will appear in the trial balance which will provide Iinancial
statements like Balance Sheet, ProIit and Loss Statement.
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! 7%o2 7or GL Po!ti"-.
I n vo i ce s Wit h
Wo r k O rd e r
A t t a ch me n t B i ll s
N O
V e ri I i ca t i o n
Yes
Pa r k t h e
GL A cc o u n t Am o u n t Co s t Ce n t e r
Do cu me n t
Pa r ke d
R e vi e w t h e Pa r ke d Do c u me n t No .
Do c u me nt 0 0 1
Ch a n g e s I I
r e q u ir ed
S y st e m A u t o ma t ic a ll y P o s t t h e
Ex ch a n g e Ra t e
E xc h a n g e Ra t e DiI I e r en c e .
DiI I e r e n ce
Us e rs ca n a l so c h a n g e t h e r a t e a t
(I I a p p li ca b l e )
P o st i n g L e ve l
P o s t Th e Do c ume n t
Pa r ke d
Do c u me n t No .
0 0 1
8.2.2.2 P&r6d ,o:$*"t!
An incomplete document may be parked and then posted at a later date; this may be done by the
same or a diIIerent user. Generally, the documents are parked when the user is waiting Ior an
approval Irom his superior. Subsequently, the user can book the same as a G/L document.
One advantage oI parking is that data in documents can be evaluated online Ior reporting purposes
Irom the moment they are parked, rather than having to wait until they have been completed and
posted. A list oI park ed documents can be generated in the SAP Ior the beneIit oI the
supervisor/manager. The document can then be checked and corrected by the user. This document
can then be posted in the General ledger. Parked documents can be modiIied or deleted beIore
posting.
The documents can be parked by the accountant or dealing staII and posted by the supervisor aIter
veriIication.
8.2.2.= Po!ti"- 2it. C%&ri"-
Wipro Ltd. P&- 8= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
There are some GL accounts that need to be maintained as open item. Ex amples oI GL Account to
be managed in open items are-
- Bank clearing accounts,
- Clearing accounts Ior goods receipt/invoice receipt
- Salary clearing accounts.
By posting with clearing, system clears the open item in the account.
8.2.2.8 ,o:$*"t R1r!&%
It is possible Ior a user to make an input error. As a result, the document created will contain incorrect
inIormation. In order to provide an audit oI the correction, the user must Iirs t reverse the document in
error, and then capture the document correctly.
The system provides a Iunction to reverse G/L, A/R and A/P documents both individually or
in mass.
When reversing a document, a reversal reason code must be entered to explain the reason
Ior reversal. The reason c ode also controls iI the reversal date is allowed to be diIIerent
Irom the original posting date.
DGPC can use standard reversal reasons or can deIine its own reasons.
Documents with cleared items cannot be revers ed. The document must Iirst be reset.
So* !t&"d&rd R1r!&% R&!o"!H
01 - Reversal in current period
02 - Reversal in closed period
05 - Accrual
06 - Asset transactions reversal
07 - Incorrect document date
However, it needs to be noted that reversal oI any document will aIIect the allocation cycles in case iI
these processes are completed. It will be required to re-run all these cycles once again aIter reversing
the document.
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! 7%o2 7or do:$*"t r1r!&%H
Wipro Ltd. P&- 88 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
GL Account Reversal
Request Ior GL
Reversal
Reverse The R eve rsa l D oc umen t
NO
VeriIy YES Document N o. 00 2
No.001
N e w D oc umen t N o .
New GL Park the
0 03
Transaction. document
Review the
Park
Document
N e w D oc umen t N o .
Save as
Changes NO 0 03
Complete
Yes
Make
Changes
8.2.2.A S&*p% ,o:$*"t
This is a template accounting entry. This helps the user in having a pre- entered accounting entry.
The document and posting dates can be changed at the time oI posting the document. Such sample
transactions may be used Ior repetitive kind oI transactions like conveyance expense to save time at
user level.
For DGPC, similar entries can be identiIied Ior using this sample document Ieature in SAP.
Wipro Ltd. P&- 8A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.2.2.6 R:$rri"- E"tri!
For pos tings that occur on a regular bas is, such as payments Ior rent or interest, legal Iees, and
property taxes, the recurring entry program can be used to have the necessary documents generated
automatically.
The recurring business transactions must be stored in the system as recurring entry original
documents.
Each recurring entry original document contains the date oI the Iirst and last posting, the
Irequency at which posting should be made, and the date oI the next planned posting.
The recurring entry program must be started at regular intervals within a speciIied period.
The program selects all recurring entry original documents in which the date oI the next
posting Ialls within the s peciIied period, and then generates a batch input session.
When the session is processed, an FI document that corresponds to the original document
is posted, and the date oI the next posting is changed accordingly in the recurring entry
original document.
DGPC can use this Ior booking oI recurring expens e like monthly rental, monthly remittance to DHI,
etc.
8.2.2.B I"tr!t C&%:$%&tio" / I"tr!t I"di:&tor
The Bank s, Institutions and the Lenders Irom whom loans are availed will be created as Vendors. In
SAP, Vendors or GL Ior loan will be created Ior interest calculation, so interest calculation will be
automated by using the interest calculation Iunctionality and by assigning the interest calculation
indic ator to the Vendor master or GL master. Interest indicators required by DGPC need to be created
in SAP.
Interest will be calculated on monthly basis at an agreed rate oI interest. From the systems it is also
possible to calculate the interest on a daily basis Ior the month and on posting the s ystem will post the
last date on which the interest run was done in the master data oI the loan account in General ledger.
8.2.2.C Fori-" C$rr":' V&%$&tio" 7or Op" It*!
This process perIorms the revaluation oI all Ioreign currency open items, primarily in customer and
vendor accounts, using the month end rate. This process carries out Ioreign currency valuation Ior
accounts managed on an open item basis. Valuation takes place according to the single valuation
principle. This means that individual open item on the key date only are taken into consideration Ior
the valuation.
SAP selects open items Ior customers, vendors and G/L accounts posted in Ioreign currencies. Based
on the exchange rate on the key date, exchange rate diIIerence is calculated automatically and
valuation document is posted.
The balance oI the Ioreign currency balance sheet accounts, i.e., the balance oI the G/L account
managed in a Ioreign currenc y Iorms the basis oI the valuation. The exchange rate proIit or loss Irom
the valuation is pos ted to a separate expense or revenue account Ior exchange rate diIIerences.
Wipro Ltd. P&- 86 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.2.2.@ It*! A::r$&%! & R1r!&% o7 Pro1i!io"
A provision document will be created Ior entering provision entries. At the time oI entry oI a provision,
document date Ior reversal will be entered. Entry oI reverse document date Iacilitates reversal
program to pick up such transactions to be reversed. The provision will be made with the combination
oI G/L accounts and cost centers or internal order. Reversal oI the provision will be perIormed on the
stipulated date.
8.2.2.10 C%o!i"- o7 Op" Priod! ()o"t.%' &"d >&r%'+
In FI, deIine 1 to 12 Ior posting periods and 13 to 16 Ior special posting periods. Special posting
periods are mainly used Ior Audit entries purpose. In FI, all the periods or speciIic periods can be k ept
open. For each and every Company Code, these periods can be opened through the dedicated
posting period variant. Usually, only the current posting period is open Ior posting, all other posting
periods are closed. At the end oI this posting period, the period is closed, and the next posting period
is opened.
Special periods can be kept open Ior closing postings during the period-end closing.
8.2.2.11 C%o!i"- Fi!:&% >&r 7or A!!t A::o$"ti"-
The program blocks the current Iiscal year to Iurther posting to assets. Once the Iiscal year is closed,
no transactions can be posted or values changed within Asset Accounting
8.2.2.12 B&%&": C&rr' For2&rd
Account balances are carried Iorward Irom one Iiscal year to the next Iiscal year by using the standard
SAP carry Iorward program aIter the accounts are Iinalized.
The balance sheet accounts are carried Iorward onto themselves (T3CodF F.16+ . The income
statement accounts are carried Iorward into retained earnings accounts.
8.2.2.1= C%o!i"- Pro:d$r!
For DGPC, January to December is identiIied as Iinancial year with 12 accounting period and 4
special periods and closing activity will happen every month. Monthly closing will be happening in
respective plants Ior plant speciIic activities & some closing activities will happen in a centralized
manner, like depreciation run etc. The clos ing operations are to be perIormed on a monthly or
quarterly and yearly basis. Some oI the Closing Procedures are explained below:
Complete Bank Reconciliation (FF6B+ .
ConIirm that a sum oI Inter Unit balances is Zero.
Ensure that all documents related to MM & SD have been entered in system.
Ensure that all billing documents are released to accounting.
Foreign Currency Valuation Ior Open Items.
Accruals and Reversal oI provisions (FBS1 & F.C1+ .
Close MM period ())PV+ .
Carry out GR/IR clearing (F.1=+ transaction.
Depreciation Run (AFAB+ has been carried out Ior the month.
Settlement oI Internal Orders to AUC (KO88)
Wipro Ltd. P&- 8B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Review oI Parked Documents(FBV0)
Close FI posting period aIter the month end closing activity is over (OBA2+
Calculate & post Balance Sheet adjustments.
Balance carried Iorward (F.16+ .
Open FI posting periods (For New Year).
Document Number Ranges Ior New Year
# )o"t. E"d Pro:!!F
Wipro Ltd. P&- 8C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
# >&r E"d Pro:!!F
8.2.2.18 C&!. Tr&"!&:tio"!
Cash transactions are handled through Cash Journal in SAP. Each cash journal should be assigned
to one G/L account, which represents the cash journal in the general ledger. Cash transactions will be
recorded based on an authorized payment document received by the Cas hier. Cash Journal
Iunctionality will be used Ior handling cash transaction at each plant level. The Cash Journal is like a
cash book in which system automatically calculates and displays the opening and closing balances
and the receipts & payments total. There can be any number oI Cash Journal under one Company
Code.
Following are the standard transactions in Cash Journal.
1. E: Expense
2. R: Revenue
3. B: Cash transIer Irom cash journal to bank
4. C: Cash transIer Irom bank to cash journal
5. D: Customers-incoming/outgoing payment
6. K: Vendors-outgoing/incoming payment
In DGPC, Cash Journal will be maintained at plant level.
Wipro Ltd. P&- 8@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! o7 :&!. 5o$r"&% ,
Cash Journal Or Imprest
E : Exp e n se
R : R ev e nu e
B : Ca s h tr a n sIe r c a sh j ou r n a l to b an k
C : C as h tr a n sI e r Fro m b a nk t o ca s h jo u rn a l
Pr op o s al Io r R ec e ip t o I D : C us to me r s- in co ming / o ut g oin g pa y me n t
Imp r e st Imp r e st
K : Ve n do r s- o u tg o in g /in co mi ng pa y me n t
I n cu r En te r i n Ca s h Jo u r n al
1. Emp l oy ee T ol e ra nce L i mi t Io r Po sti n g.
Ex p e ns e s A) .E xp e n se s
R e ce ip t o I Up d a te Ca s h Jo u r na l
Re I un d in g NO
Ch e q u e A) . Ca s h Tr a ns Ie r Fr o m Sa v e Th e
( Cl os in g )
Ba n k to C a sh Jo u rn a l. Ca s h jo u rn a l
YES
N O
APPRO VAL
App ro val oI
Ca sh Me mos
YES
Sa n c tio n /
Ap p ro v e O r de r
CHEQ UE
Cl os e C a sh
Ve r iIy An d S a ve P r ep a r e
Jo u r na l.
A s Co mp le t e Ch e q u e
A) . Ca s h tr a n sI er
Fr om c a sh
R e le as e o I P re p a re
jo u rn a l t o Ba n k
Imp r e st C h e q ue
Pa r k th e Im pr e st
G L
D o cu me n t
Po s t Imp r es t G L
Online Process
OII- line Process
8.2.2.1A Fi"&":i&% St&t*"t Vr!io"
The Iinancial statement version Iorms the basis Ior creating a balance sheet and proIit and loss
statement, as well as a structure Ior entering GL planning values. In DGPC, the Iinancial statement is
prepared in compliance with Generally Ac cepted Accounting Principles and the relevant provisions oI
the Companies Act oI The Kingdom oI Bhutan, 2000, etc. By using the Iinancial s tatement version,
the Iollowing points are considered:
Grouping oI the GL accounts & creation oI hierarchy.
Items to be included in the Iinancial statements
The sequence in which these items are listed on the statements
Wipro Ltd. P&- A0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The item texts and the language in which they should be printed
The charts oI accounts and the individual ac counts that are relevant to the Balance Sheet
and ProIit and Loss statement (accounts can be assigned to particular balance sheet items
depending on whether the balance is a debit or a credit)
Totals/subtotals that are to be presented on the statements (these may be displayed as
group totals or graduated totals).
While Iraming FSV, ranges may be assigned so as to Iacilitate automatic updating oI FSV on any new
GL account creation.
The Iinancial statement version can be maintained as per the requirement.
8.2.2.16 Rporti"-
SAP inIormation system provides the Iollowing reporting
Account Balances- The balanc es can be seen at account level Ior the period. This also
includes balance carry Iorward, debit Ior the period, credit Ior the period and accumulated
balances.
Totals and Balances
Trial Balance
8.2.= FSBP Li"6
S. )&i" Pro:!! CSBP FSBP No. Pro:!! ,i&-r&*!
No. No.
2.A 1 Income Irom Fixed
Deposits 2.A 2.A Annexure 1FSBP.VSD-
2.B 2 Income Irom Bonds 2.B 2.B Annexure 1FSBP.VSD-
2.C 3 Interest on Loans and
Advances 2.C 2.C Annexure 1FSBP.VSD-
4 Investment on Shares 2.D 2.D
5 Income Irom Services 2.E 2.E Annexure 1FSBP.VSD- 2.E
6 Rent Irom Employees/ 2.F
Others 2.F 2.F Annexure 1FSBP.VSD-
7 Income Irom Hire charges 2.G 2.G Annexure 1FSBP.VSD- 2.E
Wipro Ltd. P&- A1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8 Income Irom Sale oI tender 2.I
documents 2.I 2.I Annexure 1FSBP.VSD-
=.B<=C 9 Income Irom LD 2.J 2.J Annexure 1FSBP.VSD-
10 Income Irom Accounting
Adjustments 2.K 2.K
11 Exchange rate diIIerence 2.L 2.L Annexure 1FSBP.VSD-11
=.A 12 Wheeling charges 3.A 3.A Annexure 1FSBP.VSD-
13 Running & maintenance
Expenses 4.A 4.A
8.B 14 Telephone & Utilities 4.B 4.B Annexure 1FSBP.VSD-
15 Purchase oI Energy 4.C 4.C
B.B 16 Interest on Loan 4.D 4.D Annexure 1FSBP.VSD-
17 Corporate Social 4.E 4.E Annexure 1FSBP.VSD- 8.E
Responsibility(CSR)
18 Advertisement expenses 4.F 4.F Annexure 1FSBP.VSD- 8.F
8.G 19 Auditors Iee & expenses 4.G 4.G Annexure 1FSBP.VSD-
20 Prior period expenses 4.H 4.H
8.I &
21 Insurance 4.I 4.I Annexure 1FSBP.VSD-
8.I.A
8.; 22 Dividend payment to DHI 4.J 4.J Annexure 1FSBP.VSD-
23 Prepaid Expenses 6.G 6.G Annexure 1FSBP.VSD- 8.IA
6./ 24 Deposit with Others 6.H 6.H Annexure 1FSBP.VSD-
Wipro Ltd. P&- A2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
25 Advance releases 6.I 6.I Annexure 1FSBP.VSD- 6I
26 Share capital 7.A 7.A
27 Withdrawal/repayment oI B.B<B.B=
Loan 7.B 7.B Annexure 1FSBP.VSD-
=.,<
28 EMD 7.C 7.C Annexure 1FSBP.VSD-
=.,2
C.C 29 TransIer oI Fund 8.C 8.C Annexure 1FSBP.VSD-
30 Cash Journal Accounting 9.B 9.B Annexure 1FSBP.VSD- @.B
10 31 Tax Accounting 10 10 Annexure 1FSBP.VSD-
32 Annual Closing 12.A 12.A
8.2.8 I"t-r&tio" RI$ir*"t
FI 3 CO I"t-r&tio"
Relevant ProIit & Loss GL accounts are maintained as cost elements in Controlling. Further, these
cost elements are linked to Cost Centers and ProIit Centers. The creation oI cost elements and
revenue elements ensures that all transactions posted to those GL accounts in FI also have a
corresponding entry in CO. For Balance Sheet accounts, a deIault ProIit Center will be attached to the
GL Account so that all transactions Ilow to ProIit Center and this allows creating a trial balance at a
ProIit Center level.
FI 3 )) I"t-r&tio"F
MM and FI are integrated by way oI automatic account assignments to GL accounts Ior material
movements types, which have an impact on Iinancial inIormation . Valuation classes are entered in
the material master Ior the purpose oI providing automatic account posting. For all movement types,
internal transaction key is assigned and GL accounts are assigned against the valuation class Ior the
transaction key.
FI3 /R I"t-r&tio"F
Wipro Ltd. P&- A= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
In SAP, Payroll will be done through payroll HR Module.GL Account Ior basic salary, beneIits, gratuity
etc will be assigned to each oI the wage type in payroll system through s ymbolic accounts assignment
and s ys tem will automatically identiIy the GL accounts when month end payroll posting happen. All
details regarding the payroll data will be available in HR Module and available at any point oI time.
# T. 7o%%o2i"- di&-r&* i%%$!tr&t! FI /R i"t-r&tio"H
Salary
Ge n e ra t e &
ST AR T Pa y r o ll R u n I n tima tio n to F I E n d
Pr in t P a y sli p
Au t om a tic
S ala ry A/C D r. Pa y me n t T o Sala r y Pa ya ble A/ C Dr .
Po s ti ng in
T o Sala r y Pa ya ble s T o Ba nk O ut go in g A /C Empl o ye e s
FI
TD S & H e a lth B a n k L o a n s & PF & N PP F Ot h e r
C on t r ib u tio n s List o I SWS L o a n De d u c tio n s
I n tima tio n to Emplo ye es , In t ima t io n Fr o m
Pa ymen t, Ba n k B a n k
et c
Ou t Go in g Ou t Go in g Ou t Go in g Ou t Go in g
P a yme n t Pa y me n t Pa y me n t P a ym e n t
Ch e q u e C h e q ue C h e q u e Ch e q u e
P a yme n t to Pa y me n t
Ch e q u e Empl o ye e s In t ima t io n
C h e q u e
N o te ;-
1 . In c o me S ta t e me n t is su e d t o E mp lo y e e a t th e Ye a r e n d .
Ch e q u e 2 . N PP F R e la te d Re mitt a n ce s a r e d ir e c tly d e p o s ite d wi th T he
Ba n k s ( NP PF A /C ) a nd On ly C o p y o I Ch a lla n L is t s en d to NP PF
3 . Sa la r y p a yme n t to a n Empl o ye e c a n b e d o ne in to Mu lt ip le A /C
C h e q ue
8.2.A ,!:riptio" o7 I*pro1*"t!
S.No ,!:riptio" o7 i*pro1*"t! R*&r6!
Parking and Holding the documents. Park and Post option is one oI the best options, as
this has the Iacility to store the document with
1 document details Ior any number oI documents
and also got Ilexibility to tak e reports on the
parked documents.
On line currenc y conversions will For Ioreign currency transactions, DGPC has to
2 happen at the time oI posting the maintain diIIerent currencies and exchange rate
document. At the time oI clearing, types.
Wipro Ltd. P&- A8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
exchange rate variation will be
accounted. Debits/Credits will be
posted to exchange rate diIIerences Ior
loss/gains
Automatic clearing program will be run
3 in test mode Ior GR/IR accounts beIore
Iinal run is made.
4 Document history with all reIerences
are available in the s ystem
Recurring entries, Recurring entries
5 are business transactions in Financial
Acc ounting that are repeated regularly.
Cheque can be printed in the system
6 and the same can be used Ior
payment.
Automatic posting oI all employee
7 related transactions in real time at the
time payroll run in HR Module.
8 Integrated posting Irom sub modules.
9 Tax Reporting and IFRS reporting.
10 Online cash register (Cash Journal)
Postings Ior previous periods in FI can
11 be done to the extent the posting
periods are open.
8.2.6 Pro:!! Co"tro%
Following are the internal control processes:
Co"tro%! Co**"t!
The system check s authorizations and tolerances. An User Authorizations
employee might only be authorized to post to certain
accounts within one company code. Tolerances Ior each
employee or Ior a group oI employees can be deIined.
Tolerances include a maximum cash discount percentage
rate, a maximum amount per customer or vendor line item
and a maximum amount per document.
AIter the veriIication, the Supervisor posts the document. To operate as per DOP(Delegation oI
Power/Role Matrix)
For each document, System generates document No. Internal Document Number Ranges.
System identiIies a document with the document number, To have document history Ior Iuture
Company Code and Iiscal year. reIerence
Authorisation to transactions in SAP
Checks relating to authorization Ior pos ting and amount
can be decided and validations Ior
based check s Ior cash postings are to be provided.
amount based limits Ior posting would
Wipro Ltd. P&- AA o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co"tro%! Co**"t!
be incorporated.
The authorisation to Reverse document will be as per
Delegation oI Power. User Authorizations
Users can Upload the soIt copy oI bank advice or standing
orders into DMS Ior later reIerence.
8.2.B ,!:riptio" o7 F$":tio"&% ,7i:it! / G&p!
Ratio Analysis is not available in SAP Standard. But it can be done with help oI BI Module.
Recognition oI Long term investment and Short term investment.
System cannot recognize whether the investment is long term or short term investments
under FICO Module and thereIore, user has to select manually and post into right GL
accounts. This however, can be addressed through FSCM (Financial Supply Chain
Management).
8.= A::o$"t P&'&9%!
In the SAP s ystem, Accounts payable sub-module records and manages the accounting data relating
to all vendors including employees. It is als o closely integrated with the Material Management. Any
transaction in procurement, which has a Iinancial implication, would automatically be reIlected in
accounts payable as well as the general ledger. Also, diIIerent GL accounts would be aIIected based
on the nature oI the trans action involved (payables and down payments, Ior example). The system
contains due date Iorecasts and other standard reports that can be used to monitor open items.
The FI module is integrated with the MM module and the account determinations are deIined to
enable automatic postings in Financ ial Accounting Ior transactions in MM having a Iinancial
implication.
The brieI overviews oI the trans actions that happen in MM module are:
1. Requisition
2. Purc hase Order
3. Goods Receipt / Invoice Receipt (GR/IR)
4. Invoice VeriIication (done by Accounting Department)
F&t$r! o7 A::o$"t! P&'&9%
Vendor master maintenance.
Advance payment track ing & settlement oI advances (Down payment).
Non- P.O Invoic e Processing.
Credit / Debit memo Processing.
Automatic and manual payment program.
Open item & GR/ IR Clearing.
Wipro Ltd. P&- A6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Balance conIirmations, account statements, and other Iorms oI reports to suit requirements in
business correspondence with vendors.
Vendor Customer cross adjustments.
8.=.1 )&!tr ,&t&
The AP component contains Vendor master records that control how business transactions are
recorded and posted to the account. The master record is used not only in Accounting but also in
Materials Management.
1. G"r&% ,&t&
This is data that applies to every purc hase organization in the company. The general area
includes, Ior example, the customer's name, address, language, and telephone data.
2. Co*p&"' Cod ,&t&
This is data that is speciIic to an individual Company Code. Company Code data includes, Ior
example, the reconciliation account number and terms oI payment.
=. P$r:.&! Or-&"i0&tio" ,&t&
This is data relevant to the purchas e organizations and distribution channels oI the company.
Data that is stored in this area includes, Ior example, data on order processing, shipping, and
billing.
Fo%%o2i"- Co*p&"' Cod dt&i%! &r *&i"t&i"d 9' Fi"&": 7or ,GPCH
G"r&% ,t&i%! N&*< Addr!! t:.
Reconciliation Account Ior This Reconciliation Account is the General ledger Ior the Accounts
the Vendor. Payable sub-ledger.
Wipro Ltd. P&- AB o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Withholding Tax Details TDS details Ior the Vendor are maintained here
Payment Terms Terms oI Payment (Eg. 001 Ior Immediate payment)
House Bank II the Vendor is always paid through the same Bank, then this Iield
needs to be maintained.
Customer Code II the Vendor is also a Customer
Payment Methods The mode oI payment through which the Vendor will be paid.
A::o$"t Gro$p
Each account must be assigned to an account group. The ac count group ensures that only the
relevant screens and Iields are displayed and ready Ior input Ior each oI the customer s diIIerent
partner Iunctions. For example, the address, communication, and bank data Iields are omitted Ior the
account group Ior one-time accounts.
The account group controls:
The type oI number assignment used Ior the account number
A number interval Irom which the acc ount number is chosen. The system uses the account
number to identiIy the customer.
Which Iields are displayed when entering or changing customer master data and whether
or not an entry must be made in these Iields (Iield status)
Whether the account is a one-time account.
V"dor A::o$"t Gro$p!
ZDOM - Domestic Vendors
ZFRN - Foreign Vendors
ZEMP - Employee Vendors
ZONT - One Time Vendors
ZIND - Indian Vendors
ZINT - Internal Vendors
P&'*"t )t.od!
Bank Advice
DD/ TT
Cheque
E-payment
Cash / LC etc.
Wipro Ltd. P&- AC o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
P&'*"t Tr*!
Terms oI Payment can be deIined Ior each vendor which will be updated in the Vendor Master and
will be deIaulted in the PO. Where the payment terms have been changed in the invoice level, the due
dates will over-ride the original due date (calc ulated based on Purchase Order). Terms oI payment will
deIine the credit period, due date and cash discount, iI applicable. The due date will be calculated
Irom a baseline date as per the payment terms, which will be either oI the Iollowing dates:
Document Date
Posting Date
In payment terms, terms Ior installment payment can be deIined. And this installment terms will diIIer
Irom vendor to vendor and P.O to P.O. The installment payment terms can be assigned to vendor
master or P.O.
For e.g.:
10 - At the time oI Purchase Order
80 - On disposal Inventory / Asset
10 - On Final Delivery
N$*9ri"- )&!tr R:ord!
Each master record has a unique number. This number is required to call up the master record or to
post to the customer account. The account group determines the type oI number assignment used
and the valid number range Ior a customer master record. The customer master record number is
assigned either internally or externally. Internal numbers are assigned by the system, whereas
external numbers are entered manually when creating the customer master record. External numbers
can be alphanumeric.
The system ensures that the numbers assigned are always unique.
With i"tr"&% &!!i-"*"t , the s ystem selects the next number Irom the interval.
With Etr"&% &!!i-"*"t , the number is assigned externally, the system prevents Irom entering the
same number twice.
R:o":i%i&tio" A::o$"t!
A reconciliation account needs to be speciIied in the master record so that all postings made to a
subsidiary ledger are also posted to the general ledger. When posting oI items to a subsidiary ledger,
the SAP system automatically posts the same data to the general ledger at the same time. Each
subsidiary ledger has one or more reconciliation accounts in the general ledger. This means that
Iinancial statements can be drawn up at any time without having to transIer totals Irom the sub-
ledgers to the general ledger.
Wipro Ltd. P&- A@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Wit..o%di"- T&E!
TDS to be deducted Irom the Vendors will be handled by withholding taxes Iunctionality. The TDS
certiIicates and challans can be printed. Withholding tax codes will be maintained Ior diIIerent rates oI
TDS. Following TDS rates are applicable and will be created as withholding tax codes and will be
maintained in the Vendor Master.
T,S R:. ,!:riptio" T&E S$r:. Ed$.
S:. T'p R&t &r- C!!
18 TDS deducted on Domestic Contractors/Suppliers 2
TDS deducted on Non Domestic
18 Contractors/Suppliers 3
12 TDS on employees are bas ed on slabs
12 TDS on House Rent 5
13 TDS on Dividend 10
8.=.2 So%$tio" i" SAP
Postings made in Accounts Payable are simultaneously recorded in the General Ledger, where
diIIerent G/L accounts are updated based on the transac tion involved (payables, utilities, down
payments and so on).The vendor master record is used not only in Accounting but also in Materials
Management. By storing vendor master data centrally and sharing it throughout the organization, it
eliminates the process oI entering the same data again and again. The process oI AP will start Irom
Invoice VeriIication, Advance Payment, Services Payments, Direct Payment and will end once the
payment is made.
o Presently, DGPC is procuring materials, consumables, tools, capital items, etc and also
making payment to vendors & contractors. Payments are releas ed based on the payment
terms in purchase order or agreement.
o DGPC is also making direct payment towards electricity charges, telephone charges etc.
o In SAP, all purchase related transactions should be routed through Materials Management
and are integrated with FI Module and invoice is booked by Finance through logistic Invoice
veriIication Ior DGPC.
o Vendor master will be created Ior POL and revolving Iund and the advance payment will be
posted with special GL transactions.
o Vendor Customer relation will be created between plants Ior the purchase oI energy Irom one
plant to another plant.
o Invoice veriIication is done against the GRN and PO number by Finance. Once the invoice is
veriIied, it will be available Ior payment. II any advance is outstanding against the vendor,
system will prompt during veriIication.
o TDS is deduc ted at the time oI invoic e booking or outgoing payment. Part payments can be
made iI required.
o All other direct payments are booked directly in Vendor bill booking transaction and payment
will be released aIter mak ing necessary statutory deductions Ior which tax codes are
maintained in vendor master.
Wipro Ltd. P&- 60 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.=.2.1 V"dor ,o2" P&'*"t
Advance payments will be made according to the terms oI payments with the vendor. The advance
payments made to the vendor will be tracked as distinct Irom the normal payments made to the
vendor. The posting Ior down payments will be carried out to a G/L account other than the standard
General Ledger account Ior the vendor called as special G/L account.
T. 7o%%o2i"- &r t. Sp:i&% GL I"di:&tor! id"ti7id 7or ,GPCH
R:o":i%i&tio" Sp:i&% ,!:riptio" Sp:i&%
A/C GL G/L
I"di:&tor
2010100006 2010100001 EMD-Works/Goods/Services(Noted Item) E
2010100006 2010100001 EMD-Works/Goods/Services(D/C) D
2010100006 1010620003 Down Payment Request F
2010100002 1010620001 Down Payment Request F
2010100006 2010100001 Guarantee Received G
2010100006 1010620003 Advance to Vendors A
2010100002 1010620001 Advance to Employees B
2010100006 1010620002 Advance to DHI - Dividend C
2010100006 2010100001 Security Deposit H
2010100006 1010520001 POL I
2010100006 2010100001 PG-Works/Goods/Servic es (D/C) K
2010100002 1010620001 Imprest Advances to Employees M
2010100006 2010100001 Guarantee Received (D/C)` J
2010100006 2010100001 PG-Works/Goods/Servic es-NOTED O
2010100006 1010629999 Advances to Others R
The descriptions Ior above GLs are as below;
1010520001 Deposits Ior POL
1010620001 Advance-Employees
1010620002 Advance-Dividend
1010620003 Advance-Suppliers/Contractors
1010629999 Advance-Others
2010100001 Security Deposits
2010100002 O/s Lia. Employee
2010100006 Sundry Creditors
,o2" p&'*"t RI$!t &"d P&'*"t o7 Ad1&":F
Wipro Ltd. P&- 61 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
A Down payment request is rais ed by the authorized person requesting Ior payment. Based on the
request, a down payment may be released to the particular vendor and request item is cleared. Down
payment request is a noted item special General Ledger account which will not be displayed in the
. Balance Sheet
Pro:!! F%o2F
Down payment request F-47
Down payment F-48
Invoice F- 63
Down payment clearing F-54
Payment and clearing F-53
The accounting entries to be passed Ior recording such transactions are as Iollows:
Vendor A/C (Spec ial G/L Indicator &'''(r. %% ,xxx
)an$ a*c'''''''''..'''''%% To Outgoing ,xxx
On receipt oI invoice Irom the vendor and on booking oI the expense, the down -payment is cleared
oII against the payment to the vendor. The open items chosen Ior processing would include the
Special G/L transactions regarding that particular vendor to whom the down-payment has been
made.
8.=.2.2 I"1oi: 9oo6i"- & !tt%*"t o7 &d1&":!
Invoice is a document received Irom an invoicing party containing the payments to be made based on
business transactions perIormed in Purchasing (Fixed assets, consumables & services,
inventory).Invoice veriIication is done by Finance aIter receipt oI invoice Irom Vendor. Invoice is
entered with reIerence to the PO and GRN. Liability to the Vendor is created at this point oI time. At
the time oI Invoice veriIication the system will prompt the user iI any advance payment exists.
I" :&!< T,S &%r&d' dd$:td &t t. ti* o7 ,o2" p&'*"t< it 2i%% 9 &d5$!td %&tr &t t.
ti* o7 p&'*"t.
At t. ti* o7 GR (Good! R:ipt+ 3 ()IGO+< $pd&t! i" ))<
Inventory A*+'''''.. (r. %%,%%%
'''''''''' %%,%%% To GR/IR A/C
At t. ti* o7 Sr1i: "tr' i" ))H
& (r'..%%,%%% Expenses A/C (Ior expense related services
To ,R*IR A*+''''''''''''''.%%, xxx
I"1oi: Vri7i:&tio" ()IRO+H
Wipro Ltd. P&- 62 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. do:$*"t 2i%% 9 p&r6d $"dr )) )od$% &"d po!td 9' FI )od$% &7tr 1ri7i:&tio"<
,R*IR A*+''''''''''..(r. %%,%%%
To -endor A*+''''''''' ''% %,%%%
8.=.2.= O$t-oi"- P&'*"t (V"dor P&'*"t+
Outgoing payments are made to vendors using the document type deIined Ior payments. In case oI
any down-payments made to the vendor, the same is adjusted at the time oI booking outgoing
payment by choosing the special G/L open items Ior that particular vendor and clearing the same.
By using the SAP standard Iunctionality, all the cheque payments can be managed. The typical
procedure under SAP with respect to cheque will be;
a) DeIining the cheque lots Ior each and every house bank oI DGPC business
b) Entering the vendor invoice.
c) Entering the vendor payment by clearing the open item created by invoic e.
d) Attach cheque to the payment document number generated in step (c).
e) Check the cheque register to see the cheque updation.
A$to*&ti: P&'*"tF
In SAP, automatic payment program generates payment Ior all vendors whose payment is due on
date. In addition, it has got the Ieature oI blocking the vendor payment Ior any valid reason and
makes other payment related to the vendor. It has also got the advantage oI printing cheque Ior
multiple vendors at a time. Finally, the FI postings will also be done by the system automatically.
To create automatic payment program, several conIiguration steps need to be maintained, which will
have details oI house bank, acc ount id, rank ing orders, maximum payment limit, payment Ior Special
GL transactions, etc. This will be conIigured during realization phase.
)&"$&% P&'*"t R$" :
Here, the user will have to manually select the parties to whom payment has to be made. TDS will
also be deducted iI not already deducted at the time oI invoice veriIication. This transaction will be
executed using SAP transaction code F3A= or F3AC . The transaction F-53 will be used when the user
wants to post the payment transaction but does not want to print cheque.
In SAP, there is a Ieature to record the cheque number Ior the payment document in case oI manual
cheque preparation. The user will attach the cheque number to the payment document through FC/A .
The transaction F3AC will be used when the user wants to post the payment transaction and also
prints cheques Ior the vendor.
Wipro Ltd. P&- 6= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. "tr' p&!!d 2i%% 9F
Vendor A/C Dr. xx,xxx
To Outgoing bank A/C xx,xxx
To TDS A/C xx,xxxx
8.=.2.8 T&E ,d$:td &t So$r: (T,S+
Vendor account will be assigned with one or more TDS code, iI applicable. This TDS code will be the
deIault TDS code Ior all the transactions with the vendor. A user can however, change the TDS code
during the transaction entry. This is provided to ensure correct deduction oI tax in cases where more
than one TDS rate is applicable to the same vendor due to diIIerent nature oI transactions.
TDS deducted during the period has to be remitted to the Government/RRCO. The same needs to be
processed in SAP wherein all TDS entries posted will be debited and bank will be credited. In SAP,
the above process is termed as challan update. Subsequently to challan update, inIormation relating
to bank details needs to be captured which is called as bank challan update.
Printing oI TDS CertiIicates
Wipro Ltd. P&- 68 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! o7 A::o$"t! P&'&9%H
Accounts Payable Overview
V e ndo r Mat er i al
S TA R T
Mas t er Dat a Ma s te r D at a
B y t he Co nc er n ed Di v is io n
C h e c k
S end T o Co mpet en t NO
P O C r eat io n A v ail abl e B u d g e t
A ut hor i ty I or A ppr o v al
Ava i la b ilit y
YE S
P . O t o S upp lie r
I nv en to r y C heq ue / D D/
Is s u e In v oic e T DS Ce r ti Ii c at e
D eli v er y E t c E ND
Re c eip t O I P o s t G ood s GR
Re c eiv e s t he
I nv o ic e & Ot he r V er iI ic a ti on R ec ei pt s D oc ume nt
D eli v er y 1. In v ent or y A / C D r
D oc s ( MI GO )
T o GR / IR
2 . G R / I R A /C D r .
C heq ue / D D/ T o V en dor
O ut G oi ng
L C/ TT /
In v oic e
P ay men t
E - pay me nt
V e r iI ic at io n 3 . V en dor A /C Dr .
T o B an k ( MI RO )
NO
Che c k B a nk / Req ues t Io r
P e r Io r manc e P er I or man c e S ec ur i ty /
G ua r ant ee De duc t Fr o m t he B i ll
P ar k i ng
YE S
A dj us t A g ain s t Do wn
P ay me nt & I nt er es t
Cha nge s I I
Re qui r ed
A u to mat ic P os t ing o I T DS
No te : -
S y s te m S h ows t he
Ch ec k all P a y ment te r ms P os t in g
I nv o ic es Du e
in c lud ing B a nk & P e r Io r manc e
G uar a nt ee be Io r e r ele as in g th e
pa y ment .
Che c k ing o I LD C lau s e
Do c umen t No .
N ot e: -
P os t ing
O r ig ina l Doc u ment s to b e Main ta ine d wit h
F in anc e
Dom es t ic T DS Ce r ti Ii c at e Y E S
D oc ume nt N o. V end or s
TD S C er t iI ic at e I or Dome s ti c V e ndo r s
NO
T DS Rem i tt an c e TD S C er t iI ic at e
t o RRC O
8.=.2.A Pro:!! F%o2 7or No" GRN B&! P$r:.&!
This process is related to passing oI invoices in Iinance module where material management
department is not involved. Invoices that will be routed through FI include Auditor s remuneration,
insurance payments, subscriptions, telephone expenses, etc. These invoices will be pass ed through
F36=.
Wipro Ltd. P&- 6A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Pro:!! F%o2F
The respective Department will approve the document Ior expenses.
The Finance Department veriIies the document & updates the payables a/c i.e. creates a
liability.
The system prompts the user in case an advance exists Ior the s ervice.
Finance processes the payment aIter adjusting the advance.
The cheque printing process would be manual / automatic based on requirements and
speciIications.
F%o2 o7 ;o$r"&% "tri! i" SAPF
1. At t. ti* o7 9oo6i"- t. Ep"!
EEp"!! A/C ,r E<EEEE.
To V"dor A/C E<EEEE
2. At t. ti* o7 o$t-oi"- p&'*"t
V"dor A/C ,r EE<EEE
V"dor (Ad1&":+ A/C EE<EEE
O$t-oi"- B&"6 A/C EE<EEE
T,S A/C EE<EEE
8.=.2.6 Ad1&": to E*p%o'!
In SAP, each employee is treated as vendor and is grouped under employee vendor group. This
vendor group is basically to identiIy and process transactions related to employee vendors. The
employee numbers are identiIied by HR and are part oI HR blue print documentation.
Generally, the advance payment request is approved by the competent authority. The advances to
employees are tracked separately with Special G/L Indicators using the Accounts Payable sub ledger.
For this purpose employee will be created as a vendor.
Wipro Ltd. P&- 66 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. 7o%%o2i"- di&-r&*! i%%$!tr&t t. &d1&": r%&! &"d !tt%*"t o7 Tr&1% & )di:&%
:%&i*!H
Travel Management
Advance Actual Claim
1. Na me & P er s onal Nu mber
1. N a me & P e rs o n al N u mb e r
Cr eat e Tr a ve l 2. T r ip Dat e & T im e
2. Tr ip Da t e & Time
Reque s t 3. T r ip Des t ina tio n & Rea so n S ubmis s i on oI
3. Tr ip De s tin a ti on & Re a s on
4. Re quir e d T r ip A dv anc e A c t ual T our
4. Tr ip Ad va n c e Ta k en
Repor t
5. Mile a ge Cl ai m
6. A ct u al To u r C a lim
N O
S y s tem gen er at ed
A ppr ov a l Y ES e- mail no tiI ic at io n t o
HR & FI
A ppr ov al
S y s t em g ener at ed Ded uc t Fr o m
e -ma il not iI ic at ion T ic k et B o ok ing S a lar y
1. N a me & P e rs o n a l N u mb e r
S y s tem gen er ate d 2. Tr ip Da t e & Time
3. Tr ip De s tin a ti on & Re a s o n e- mail no ti Ii ca ti on
4. R e q u ire d Tri p Ad v a n ce
N O
II A dv a n ce ~ P r epa r e
a c tu a l cla ims Cheq ue/ A dv ic e
OR
A dv anc e E mp lo ye e Ve n d or A/ C D r . Ye s
To B an k A /C P ay ment
Re im bur s e
Ir o m E mploy e e
P r epa r e N OTE: -
Ba n k Ad v ice Se n t to B a nk D ir e ct ly a n d C h e qu e Se n d to Cheq ue/ A dv ic e
E mp lo y ee
O nli ne P roc es s
O II- l ine P r oces s
Wipro Ltd. P&- 6B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Medical Claim
Ad v an c e Ac tu a l Me d i ca l C l a im
1. Na me & Per so na l Nu mbe r
Su b mi t Me d ica l 1. Na me & Per so na l Nu mbe r 2. Da te &T ime
Ad va n c e Su bmiss ion o I 2. Da te &T im e 3. Med ica l Re Ie re nc e I or
Ac tu al Me dic al 3. Med ica l Re Ie re nc e I or
R eq u ir e me n t 4. Re qu ire d Med ica l Adv an ce
5. Re Ier ra l L et te r I ro m Ho sp ita l Bills 4. Med ica l Adv an ce T ak en
5. Actu al Med ica l Cla im
C h e q u e
C h eq u e
As k Io r R e I un d Io r
Ba la n c e Am o un t
Not e:
1. F or S o me pa ymen ts ar e made in I av or
Sy st e mg e n e r a te d oI Ho sp it al thr o ugh lia is on OI Ii ce r , M.O .H.
A p p ro v a l e -ma il n o ti Iic a tio n t o
HR & F I Ap pr o val
De d u c t S ys te m g e ne r a te d Le ave Bo o king
S ys te m g e n e ra t e d
Fr o m e- mai l n o tiI ic a tio n t o H R a nd T ick et
e - ma il n o tiI ica t io n
S a la r y To u p d a te L e a v e Bo o k in g Bo o king
1. Na me & Per so na l N umbe r
Sy st e mg e n e r at e d 2. Da te &T im e
Ve r iIic a tio n 3. Med ica l Re Ie re nc e Ior
e - ma il n o tiI ic at io n
D e po s it in 4. Med ica l Ad van ce T a ken
Ch e q u e /C a sh 5. Act ua l Med ica l Cla im
Ad va n c e N o
P a yme nt II Adv an ce Ac tua l
P o st /Pa r k C laim
Do c u me n t
Ye s
Po s t/ Pa r k P re p a r e
Pr o ce s s C la im
D o c u me n t C he q u e /A d vi ce
P o st /P a rk Pr e p a re Sig n in g o I
D oc u me n t Ch e q u e /A d vic e Ch e q u e /A dv ic e
O nli ne P roc es s
O II- l ine P r oces s
8.=.2.B E*r-":' P$r:.&!
In case oI emergency, certain purchases are made without issue oI purchase order by a committee
constituted Ior that purpose.
The Iollowing are the procedures;
Advance releases to the responsible employee in the purchasing committee aIter the
approval Irom the competent authority.
Advances posted with special GL indicator in the employee vendor.
AIter the purchase, MM creates purc hase order based on the bills and cash memos.
AIter the veriIication oI cash memos and bills, advance will be adjusted against the employee
vendor.
Wipro Ltd. P&- 6C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Payment will be posted against vendor.
The Iollowing diagram explains the process oI Emergency Purchase
Emergency Purchase Advance &Settlement
V e nd or
Cr ea ti on
Req ue st F or S ub mi ss i on oI
Ch equ e
A d van ce P u rch ase B i l l s / Ca sh
P a yme nt Memos
Cr eat i on P. O
MI GO P osti n g
NO
A p pro val NO
A pprov al
Y E S
Y ES
R esp ons i b l e P e rso n F ro m MIRO Po sti n g
E mpl o yee th e Co nce rn ed Di vi si on
V en dor No . Tr eat ed as a V en do r Io r
A d van ce r el e ase
Out go i n g
1. P urc has e Ha s to be made Wi th i n 3 0 & A d j ustmen t
P aymen t
sub mi t wi th i n 4 5 Da ys o I A dv anc e P ay me nt.
P o st A d van ce P re par e
P osti n g 2. Unsp en t amou nt ha s to be ReIu nd wi th i n 1 0 Da ys
pay me nt Wi t h C heq ue F or the
Do cumen t Ir om the l as t da te Pu rch ase . V er i Ii cati o n N O
S p eci a l GL A dd i ti on al
3. P ena l ty wi l l be cha rge d i n cas e o I de Iau l t o I ab ove
Ind i cato r A moun t
B oth ca ses.
4. Remi nd er Noti c e b eIo re 30 da ys.
Out Go i ng
Ad van ce i s more th an No. P aymen t Io r
Bi l l Am ou nt A dd i ti on al
Ch eq ue Ch eq ue
A moun t
Pr i nti n g
Y e s
R em i nde r A dj us ti ng & P ost i n g Ad van ce P o sti ng
Noti c e to th e A u tomati c P osti n g o I In ter es t to GL & A s k Con cer ne d Di v i si on Ior Docu me nt
Co nce rn ed ReIu nd oI B al an ce Am ou nt
P er son
O nli ne P roc es s
O II- l ine P r oces s
8.=.= FSBP Li"6
S. )&5or Pro:!! CSBP FSBP No. Pro:!! ,i&-r&*!
No. No.
=.B 1 Payment to suppliers 3.B 3.B Annexure 1FSBP.VSD-
2 Payment to =.C
contractors 3.C 3.C Annexure 1FSBP.VSD-
3 Emergency Purchases 6.E 6.E Annexure 1FSBP.VSD- 6.E
Wipro Ltd. P&- 6@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.=.8 ,!:riptio" o7 I*pro1*"t!
S.No. ,!:riptio" o7 I*pro1*"t Ar&! R*&r6!
1 Payment Terms can be ass igned to Vendor master and thereIore,
system can automatic ally calculate discounts or charges.
2 BST calculation and pos ting will be automatic in System.
3 Automatic TDS Calculation and Posting in real-time by the system.
4 Vendor ageing report as on date.
5 List oI overdue items
6 System can prompt and adjust down payment against vendors.
7 II the same vendor served as a Customer, sys tem can adjust
automatically (Vendor Vs Customer clearing)
8 Vendor due date analysis report can be available on line.
9 Advance payment request oI vendor can be track ed as noted items
10 Payments terms can be attached to the vendor master, so that s ystem
can calculate due dates automatically.
# 11 V"dor C$!to*r :ro!! &d5$!t*"t! 9' t. !'!t*.
8.=.A Pro:!! Co"tro%
Co"tro%! Co**"t!
The concerned department will Iill the vendor Vendor TAX IdentiIication No. will be the
master creation Iorm Ior creating new vendors. Validation Field
Department head oI the concerned department will
veriIy and Iorward it to master data maintenanc e
team Ior checking. AP department will check
whether the record already exists Ior the respec tive
vendor or not. In case the vendor already exists
then request will be sent back along with
explanation to concerned department. In case oI
non-existence oI vendor master record, new master
record will be created.
The AP user will enter the invoice, PARK the Parking Ior veriIication by the Supervisor
invoice, record the SAP document number on the
documentation.
The Supervisor will review the parked document
Approval and veriIication as per Delegation oI
and make changes iI required, post the Parked
Power
Document.
For each Document, system generates Document
Internal Document Number Ranges.
No.
System identiIies a document with the document
number, Company Code and Iiscal year. To have document history Ior Iuture reIerence
Reversal oI Document in case oI Errors An authorized user can reverse a posted
document.
Authorized users can view Vendor Account
Display Vendor Account Balances Balances online using the Account Balance
enquiry and entering the Customer account
Wipro Ltd. P&- B0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co"tro%! Co**"t!
number.
Authorized users can access Open item Vendor
Clear Vendor Account Open Items Accounts and assign and clear debits and
credits.
Where the cheque is misplaced or Ior any other
reason, previous cheque will be voided by
providing the appropriate reason oI voidance oI
cheque in SAP system. At the same time
Cancellation oI Cheques Finance will issue stop payment instruction to the
bank. Cheque cancellation process is executed
and actual entry is reversed by resetting the
cleared document. The cheque register is also
updated automatically.
Finance will reprint the cheque Irom SAP, and
Re-Issuance oI Cheques the cheque register is also updated & transaction
recorded.
8.=.6 ,!:riptio" o7 F$":tio"&% ,7i:it! / G&p!
No GAPs
8.8 A::o$"t R:i1&9%!
Accounts receivable sub-module oI SAP records and manages the accounting data relating to all
customers. It is closely integrated with the Sales and Distribution module. Any transaction in sales,
which has a Iinancial implication, would automatically be reIlected in accounts receivables as well as
the general ledger. Also, diIIerent GL accounts would be aIIected based on the nature oI the
transaction, Ior example, advance receipts, bank guarantees and security deposits .
Both the accounting (FI-AR) and the sales (SD) departments oI an organization use customer master
records. By storing customer master data centrally, it can be accessed throughout organization, and
avoid the need to enter the same inIormation twice and also avoid inconsistencies in master data. For
example, iI the address oI a customer changes, it is required to change once centrally whic h enables
both accounting and sales departments to access up-to-date inIormation.
F&t$r! o7 A::o$"t R:i1&9%!
Customer master maintenance
Customer down payment processing
Dunning, Balance conIirmation etc
Clearing oI incoming payment against Customer invoice will be on FIFO basis & ProIit
center wise.
Range oI tools that can be used to monitor open items, such as account analyses, due date
lists.
Wipro Ltd. P&- B1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.8.1 )&!tr ,&t&.
1. G"r&% ,&t&
This is data that applies to every sales organisation in a company. The general area includes,
Ior example, the customer's name, address, language and telephone data.
2. Co*p&"' Cod ,&t&
This is data that is speciIic to an individual Company Code. Company Code data includes, Ior
example, the reconciliation account number, terms oI payment and dunning procedure.
=. S&%! Ar& ,&t&
This is data relevant to the sales organizations and dis tribution channels oI a company. Data
that is stored in this area includes, Ior example, sales order processing, shipping and billing.
Following details will be maintained by Finance:
G"r&% ,t&i%! N&*< Addr!! t:.
Reconciliation Account Ior the Customer Reconciliation Account No. Ior Customer.
Withholding Tax Details TDS details Ior the Customer
Payment Terms Terms oI Payment
Account Group One time, Domestic & Foreign Customers
Vendor Code II the Customer is also a Vendor
8.8.1.1 C$!to*r A::o$"t Gro$p
An account group is a classiIic ation or grouping oI customers based on the characteristics. A
customer account must be assigned to an account group. The account group ensures that only the
relevant screens and Iields are displayed and ready Ior input Ior each oI the customer s diIIerent
partner Iunctions. For example, the address, communication, and bank data Iields are omitted Ior the
account group Ior one-time accounts.
The account group controls:
The type oI number assignment used Ior the account number whether internal or external.
A number interval Irom which the acc ount number is chosen. The system uses the account
number to identiIy the customer.
Which Iields are displayed when entering or changing customer master data and whether or
not an entry must be made in these Iields (Iield status)
Whether the account is a one-time account
In DGPC, there will be three Account Groups Ior Customers
1. K,)C 3 ,o*!ti: C$!to*r!
2. KFRC 3 Fori-" C$!to*r!
=. KOTC 3 O" Ti* C$!to*r!
8. KINC 3 I"tr"&% C$!to*r!
8.8.1.2 P&'*"t Tr*!
Wipro Ltd. P&- B2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing Payment Terms exist currently in legacy and plan to create in SAP.
P%&"t PTC BPC
Chhukha Hydropower 45 Days 30 Days
Kurichhu Hydropower 45 Days 30 Days
Tala Hydropower 30 Days 30 Days
8.8.1.= N$*9ri"- )&!tr R:ord!
Each master record has a unique number. This number is required to call up the master record or to
post to the customer account. The account group determines the type oI number assignment used
and the valid number range Ior a customer master record. The customer master record number is
assigned either internally or externally. Internal numbers are ass igned by the s ystem, whereas
external number range, user need to put number externally at the time oI creation oI the customer
masters record. External numbers can be alphanumeric.
The system ensures that the numbers assigned are always unique. With internal assignment, the
system selects the next number Irom the interval and thereIore, no duplication oI numbers. With
external assignment, the system prevents entering the same number twice. A customer identiIication
key will be same in all Company Codes.
8.8.1.8 R:o":i%i&tio" A::o$"t!
A reconciliation account must be speciIied in the master record so that all postings made to a
subsidiary ledger are also posted to the general ledger. When post items to a subsidiary ledger, the
SAP system automatically posts the same data to the general ledger at the same time. Each
subsidiary ledger has one or more reconciliation accounts in the general ledger. This means that
Iinancial statements can be drawn at any time without having to transIer totals Irom the sub-ledgers to
the general ledger.
8.8.2 So%$tio" i" SAP
o Presently, DGPC is billing to Ioreign and domestic customers. In SAP, the processes related
to sales are routed through Sales and Distribution Model (SD). The GL accounts Ior Ioreign
customer and domestic customer is maintained in SD module using pricing c ondition.
Whenever billing happens Irom SD, revenue accounts and customer accounts are determined
automatically and posted to FI.
o The FI module is integrated with the SD module by deIining the account determinations in
the SAP system. Sales ac tiv ities leading to Iinancial implications automatically update the
respective Customer & G/L accounts.
o Asset / Material disposal will be routed through SD module and corresponding accounting
entry will be posted in FI. II the disposal is with Cus tomer, customer master will be created.
Sales order will be created in SD Ior the selected customers against approved materials.
8.8.2.1 Sp:i&% GL Tr&"!&:tio"!
Down payment requests and down payments are special general ledger transactions. Thes e
transactions are not posted to the G/L account deIined in the customer master record but to an
alternative G/L account. Special G/L transactions are special transactions in accounts receivable
and accounts payable that are displayed separately in the general ledger and the sub ledger. This
Wipro Ltd. P&- B= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
is achieved by posting to alternative GL accounts, ins tead oI posting to the reconciliation accounts
Ior receivables and payables.
The Iollowing special G/L transactions are available in standard system:
Down payments and down payment requests
Guarantees
Reserves Ior bad debt
Security deposits
Above special procedures are displayed separately Irom other receivables and payables on the
balance sheet either Ior statutory reasons, such as with down payments, or Ior control reasons, such
as with guarantees received. A separate special G/L account is created Ior each special G/L
transaction. As a result, it is possible to display each transaction in the balance sheet without having
to carry out any transIer postings and to receive an overview via the account limited to this procedure
only.
Pro:!! F%o2F
Down payment request F3=B
Down payment(receipt) F32@
Invoice F368
Down payment clearing F3=@
1. When the down payment is received Irom the customers, the entry is to be recorded using
the special G/L indicator Ior the respective special G/L trans action.
Incoming Bank A/C '''''''''''''(r. %%,%%%
To Customer A/C (Special G/L Indicator) xx,xxx
2. Once the billing is done and a receivable Irom the Customer is generated, the amount is
adjusted Irom the total receivables Irom the customer and the balance is collected.
While choosing the open items, the s pecial G/L items are also selected and adjusted
against the total receivables Irom that customer.
'''''''''''.(r. %%,%%% Bank A/C
A*+'''' (r. Customer (Spl. G/L) xx,xxx
To Customer A/C '''''''''''.%% ,%%%
8.8.2.2 C$!to*r I":o*i"- p&'*"t
The system is able to handle customer payments in diIIerent modes such as cheque, cash payment
etc. Incoming payment allows user to record receipts Irom customers in the system and adjust them
against invoices and debit memos.
Wipro Ltd. P&- B8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Incoming payment can be booked partially or residually depending on situation. Invoices, advances
and debit memos can be partially settled.
8.8.2.= ,$""i"- Noti: (R*i"dr Lttr+
Sometime the customers may not pay on time. In this case a payment reminder or a dunning notice
can be sent to remind the outstanding dues. The system duns the open items Irom a customer which
has a debit balance.
8.8.2.8 Corr!po"d": 2it. C$!to*r!
The account statement and balance conIirmations can be sent to customers periodically. Reminder
notice can be sent to all customers whose payments are overdue. This is poss ible by using the SAP
standard Iunctionality.
8.8.2.A C$!to*r i! &%!o & S$pp%ir/ V"dor
II a customer is also a vendor, or vice versa, there can be the payment program and the dunning
program oIIset the customer and vendor open items against each other. User can also select the
vendor line items at the time oI display oI the customer line items Ior this account.
BeIore clearing items between a vendor and customer account, it is required to;
1 Create a customer master record Ior the vendor that is also a customer.
2. Enter the vendor account number in the Vendor Iield in the control section oI the general data
in the customer master record.
3. Enter the customer account number in the Customer Iield in the control section oI the general
data in the vendor master record.
4. Choose C%&ri"- 2it. 1"dor and :%&ri"- 2it. :$!to*r in the company code data in
both the customer and vendor master records. In this way, each company code can decide
separately whether it needs to oIIset the customer against the vendor.
For DGPC, PTC is also a Customer and Vendor. For this, Customer Vs Vendor relation will be
maintained Ior PTC iI required and system will then automatically adjusts the incoming and outgoing
payments.
Pro:!! i" ,GPC (A::o$"t! R:i1&9%+
Wipro Ltd. P&- BA o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing are the main proc ess under A/R;
o S.O Creation
o Billing
o TDS
o Dunning
o Incoming Payment
T. Fo%%o2i"- di&-r&* Ep%&i"! t. :o*p%t 7%o2 o7 A::o$"t! r:i1&9% (BPC & PTC+H
Wipro Ltd. P&- B6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Accounts Receivable - PTC
Cr eati on oI Cr eation oI
Cus tomer Materi al S T AR T
Mas ter D ata Mas ter Da ta
Customer No.001
Cr eati on oI
Meter
Sa les Or der Ch ange The N O
V eri Iic ati on Readi ng
With Bl oc ki ng S ales O rder
S tatus
YES
A pprov e &
R eleas e the
S al es Or der
C opy oI B ank P roc es s
B i ll in g A dv ic e Incomi ng
P ayme nt
Inc omi ng P ayment P i c k T he
N O
V eri Iic ati on O pen Items Au tomatic al ly .
YES
Rec ei pts c an be F ull or P ar tial
P ark B il li ng
P ar k the
D ocument
Adj us t Down pa yment Do cument
P ost B i l li ng
D un ni ng
Dunni ng Char ges
D ocument N ot ic e NO
V eri Iic ati on
Change s
B i ll in g YE S
D ocument D un ni ng T ex t,
P ark O r P os t the P os t the
D un ni ng
Doc uments D ocumen ts Ch a rge s EN D
B ank A dv i ce Dunni ng A ck nowl edgement or
Mon thly B il l
No tic e Or TT
Monthly S tatements
B ank Ad vi ce
Cr edit to D GP C
A /C
A+ R1"$ R:o-"itio" &t P%&"t.
Wipro Ltd. P&- BB o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Based on the Meter reading inIormation, SD creates Sales Order. This sales order can be
veriIied by the Competent Authority. On approval, the Competent Authority releases the
Sales Order Ior billing.
B+ Bi%%i"-.
Once the Sales order is released Ior billing, the billing is processed. Revenue recognition
happens when billing document is generated on delivery plant wise. Accounting entries are
automatically posted to revenue account and debtors account at the time oI generation oI
billing document.
The signed copy oI plant wise JEMR Statement will be scanned and attached to DMS.
Scanned copy oI JEMR Statement can be retrieved by the Corporate OIIice at the time oI
billing and send a single and centralized bill to the customer along with the JEMR
Even iI the bill date is aIter the end oI the month, the revenue should be accounted within
that month only.
C+ R:ipt 7ro* C$!to*r (I":o*i"- p&'*"t+
Incoming payments are recorded in SAP system by using the respective transaction Ior
posting incoming payment. The receipts Irom Customers are handled through Accounts
Receivable. The respective document type Ior receipt Irom customers is to be used.
Corporate Finance receives the incoming payment and posting is routed through ProIit Centre
Accounting. Bank payment advice will be the prooI oI incoming payment Irom customers.
o BPC sends bank payment advice to bank and a copy oI bank advice sent to DGPC.
This bank advice serve as a prooI oI incoming payment and posting will be made
based on this bank advice.
o PTC makes payment to RMA and RMA intimates bank to mak e payment to DGPC
A/C. A copy oI bank advice sent to DGPC by RMA and this copy serve as a prooI oI
incoming payment Iorm PTC.
,+ I"tr P%&"t Bi%%i"-
This is the purchase made between plants. For this process, plants will have Customer
Vendor relation between them.
o Plant will be considered as Customer and Vendor
o Selling plant will raise Sales Order.
o Selling plant recognizes as revenue and receiving plant recognizes as expense.
Wipro Ltd. P&- BC o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
E+ T. Ro'&%t' E"r-' C.&r-!
Royalty energy calculation will be done in Sales & Distribution module and the necessary
transactions triggered in FI automatically.
8.8.= FSBP Li"6
S. )&5or Pro:!! CSBP FSBP No. Pro:!! ,i&-r&*!
No. No.
1.A 1 Electricity Revenue BPC
1.A 1.A Annexure 1FSBP.VSD-
1.AA 2 Royalty energy revenue 1.A5 1.A5 Annexure 1FSBP.VSD-
1.B 3 Electricity Revenue PTC 1.B 1.B Annexure 1FSBP.VSD-
8.8.8 ,!:riptio" o7 I*pro1*"t!
S. No. ,!:riptio" o7 I*pro1*"t! R*&r6!
1 Credit Control through system is available in SAP.
2 Down payment can be tracked and adjusted at the time oI incoming payment.
3 System can generate Dunning notice Ior overdue items.
4 Customer Vs Vendor clearing automatically by the system.
5 Plant wise sales order can be created based on the delivery.
6 Online Ageing reports are possible.
7 Online reporting is available.
Wipro Ltd. P&- B@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.8.A Pro:!! Co"tro%
Co"tro%! Co**"t!
User will raise a request Ior new customer account
using internal Service Request (Request Ior new
Customer) or proponent will raise a request Ior
invoice Ior a new Customer. The Accounts
Receivable user will veriIy that: Customer TAX code will be the Validation Field
1. The request is valid and is approved
2. Check that the customer does not exist in the
system.
3. Create the customer and assign the customer to
an Account Group.
The AR user will enter the invoice, PARK the
invoice, record the SAP document number on the Park ing Ior veriIication by the Supervisor
documentation.
The Supervisor will review the Park ed document
Approval and veriIication as per Delegation oI
and mak e changes iI required, Post the Park ed
Power
Document.
For Each Document, System generates
Document No. Internal Document Number Ranges.
System identiIies a document with the document
number, Company code and Iiscal year. To have document history Ior Iuture reIerence
Reversal oI Document in case oI Errors An authorized user can reverse a posted
document.
Authorised users can view Customer Account
Balances online using the Account Balance
Display Customer Account Balances
enquiry and entering the Customer account
number.
Authorized users can access Open item
Clear Customer Account Open Items Customer Accounts and assign and clear debits
and credits.
8.8.6 ,!:riptio" o7 F$":tio"&% ,7i:it! / G&p!
No Gap
Wipro Ltd. P&- C0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.A A!!t A::o$"ti"-
The Asset Accounting (FI-AA) c omponent is used Ior managing and supervising Iixed assets with the
SAP R/3 System. In SAP R/3 Financial Accounting, it serves as a subsidiary ledger to the FI General
Ledger, providing detailed inIormation on transactions involving Iixed assets. The Fix ed Asset module
is an integrated asset management solution Ior additions, updating, tracking, depreciation and
administrative purposes. Assets are depreciated periodically to arrive at their current net value. Once
an asset is capitalized, it can be transIerred between locations, cost centres . Assets can be removed
Irom the Assets Ledger by disposing them.
The Fixed Assets Module will provide Iollowing Iunctions:
New asset addition
Add to an existing asset
ModiIy asset details
Asset transIer
Asset retirement
Depreciation
F&t$r! o7 A!!t A::o$"ti"-
Wipro Ltd. P&- C1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Record acquisition oI Iixed asset
Record disposal / write-oII oI asset
Drill down Ior a particular asset to view the transaction history Ior that asset.
Asset Depreciation
8.A.1 )&!tr ,&t&
The Asset Accounting module contains master records that control how bus iness transactions are
recorded and posted to the account. The Asset master record also contains all the data required to
manage Company s Fixed Assets. Asset master will be created at plant level.
Fo%%o2i"- dt&i%! &r *&i"t&i"d i" t. A!!t )&!trF
G"r&% ,t&i%! Asset Description, Capitalization Date, Acquisition Date etc.
Ti* ,p"d"t Business Area, Plant, Cost Center , Location, Personal No.
A!!t C%&!! The Asset Master is c reated within an Asset Class. The screen
layout, depreciation terms, account determination are deIaulted
Irom the As set Class
Chart oI Depreciation Charts oI Depreciation are used in order to manage various
requirements Ior the depreciation and valuation oI assets. These
charts oI depreciation are usually country-speciIic and are deIined
independently oI the other organizational units.
InIormation on the Origin oI the Vendor details, Acquisition date , etc
Asset
Insurance Data Insurance details
Depreciation Area Depreciation key, UseIul liIe in years/periods, Start date Ior
depreciation calculation etc.
Number Ranges Each Asset Class will have separate number range. There will be
internal number ranges, which means the number get assigned
automatically once ass et master record gets created. The
maximum length oI number will be twelve characters.
8.A.1.1 A!!t C%&!!!
The asset class is the most important criteria Ior structuring Iixed assets Irom an accounting point oI
view. Every asset has to be assigned to exactly one asset class. The asset class is used to assign
the assets (and their business transactions) to the correct general ledger accounts. Several asset
classes can use the same account assignment. The most important tasks oI the asset classes are:
the assignment oI deIault values when creating assets (particularly depreciation terms)
the grouping oI assets Ior reporting purposes
8.A.2 So%$tio" i" SAP
Wipro Ltd. P&- C2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
o Presently, DGPC is using Asset Group, Sub group concept Ior the c reation oI asset
codiIication. This asset codiIication will be continuing in SAP, and in each as set master, asset
evaluation group will be maintained. This evaluation group can be up to Iour levels.
LAM. o The PR Ior Asset is to be created with account assignment category
o Asset which can be identiIied as an asset at the time oI PR can be purchased directly as an
asset without routing through inventory coding. ThereIore, inventory code creation is not
required Ior those assets. And those ass et which cannot be identiIied as asset at PR level,
material code will be created Ior those assets and later it will be capitalized to asset master.
o Assets which can be put into us e immediately will be capitalized immediately at the time oI
MIGO posting (Inventory updates) and deprec iation will be charged Irom the time oI
capitalization. E.g. Assets purchased in the nature oI Computer, Furniture & Fixtures and
Vehicles etc. will be capitalized and start depreciation immediately.
o Asset which cannot be put to usage immediately are routed through
AUC(CWIP)/INVENTORY and capitalized at time oI put to usage. Depreciation will be run
only aIter put to usage.
o In case oI asset 100 Iunded by grant, amount equal to the annual depreciation on such
asset should be transIerred Irom capital reserve to depreciation.
o Any addition oI value, improvement or part replacement to a Iixed as set that result in
increasing the utility or capacity or liIe oI the asset shall be capitalized and included in the
cost oI asset. The c ost oI asset will be capitalized by settling the internal order.
o In DGPC, the Straight Line method will be used Ior depreciation calculation.
o When the ass ets are not in use / operation, the depreciation Ior that asset can be shut down
and location, custodian etc can also be changed.
o TransIer oI asset between plants as and when required can be done by changing the asset
cost center and custodian in the asset master. The respective plants shall charge
proportionate depreciation based on the period oI holding.
o Insurance details oI individual assets can be maintained in asset master.
o Asset disposal will be routed through SD and MM module. Asset can be disposed Iully or
partially. SAP provides the option oI Amount or Percentage or Quantity in case oI partial
disposal. Depreciation, on assets to be disposed oI, will be charged upto the date oI disposal.
This is change Irom accounting policy, where no depreciation is charged during the year oI
sale.
o Assets which are Iully depreciated and still usable will be maintained Nu.1.
o Depreciation on assets used during cons truction period Ior construction works is to be
capitalized till the date oI commissioning oI the project and thereaIter, charged to revenue.
8.A.2.1 P$r:.&! o7 C&pit&% Good! (T.ro$-. ))3 ))/FI & AA+
Wipro Ltd. P&- C= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
All asset purchases should be routed through Materials Management in the Iorm oI a Purchase Order.
The Accounts section will create the Asset Master record beIore Purchase Order is raised through
MM Module.
Creation oI Asset Master
Creating the Purchase requisition
Creating the Purchase order
Posting the Goods receipt
Posting the Invoice receipt
LAM 1. Purc hase Order is created with an ac count assignment and the reIerence oI Asset
number mentioned in the P.O.
2. On receipt oI the asset, the Iollowing entry gets generated under MM Module,
Asset A*+''''''''(r. %%%
To GR/IR A/C ''''''''''.%%%
=. Invoice veriIication The Iollowing entry will be parked by the MM module;
At the time oI invoice veriIication, the system will prompt the user to notiIy iI any advanc e
payment exists.
GR/IR A/ +''''''.(r %%,%%%
To -endor A*+''''''.%%,%%% .
T. 7o%%o2i"- di&-r&* Ep%&i"! t. A!!t A::o$"ti"- Pro:!! (P$r:.&! & C&pit&%i0&tio"+H
Wipro Ltd. P&- C8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Asset Accounting
Fi n an c e C o n ce rn e d Div is io n MM Ve n d or S t o re
Re q u e st I ro m
Co n c er n e d S TAR T
di vis io n
YES
Bu d g e t A p p ro v a l NO
As se t
Mas te r
C r e a tio n
N O
Sy st em C r e at io n o I Bu d g et
Ge n e ra t ed Pu r c ha s e Av ai la bi lity C h e ck T en d e r in g
Pr o ce s s
N O.0 0 1 R e q ui sit io n
C r e a tio n o I C op y P u rc h a se
P ur c h as e Or de r
Or d e r
R e ce ip t OI P .O
D el ive r y OI R e ce ip t o I Ch e c k
Go o d s Go o d s Wi th P .O
As se t I mmediat e Capit al iz ati on
Po s t GR/ IR
Ca p it a liza t io n
IR
Po st A UC
V e ri Iic a tio n
(MIR O)
Capit al iz ati on at t he Tim e oI
I s su e I or Us age
Ou t Go in g
Pa y me n t
C h e q u e /D D/ Onl ine P r oc es s
C h eq u e /D D /
Ad vi ce / E-
A dv ic e /E-
Pa ym e n t/T T/L C
P ay me n t/ TT/ LC
OI I- line P r oc es s
8.A.2.2 A!!t &:I$i!itio" t.ro$-. I"tr"&% A:ti1it'
An acquisition Irom internal activity is the capitalization oI goods or activities that are partly or
completely created within the company. In DGPC, there would be processes oI capitalization oI AUC
through booking oI cost directly to AUC & WBS element in Project System (PS).
8.A.2.= Stt%*"t o7 I"1!t*"t or WBS E%*"t!
In PS WBS elements (Work Breakdown Structure) will be created. The cost is then posted to WBS
element via various modules e.g. Irom MM via goods issue, Irom FI via posting expenses. The WBS
element is settled periodically to assets. To settle the WBS to AUC, the processing type 'Automatic is
, select the processing type 'Full. selected, and to settle WBS Irom AUC to Assets (T3Cod C;CC+
Wipro Ltd. P&- CA o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.A.2.8 A!!t $"dr Co"!tr$:tio"
On setting up oI a large project, the expenses incurred on the project including capital and revenue
expenses will be tracked through investment project and in turn through Asset under cons truction.
Asset under construction will be managed as an as set master record, which can be settled to the
receivers (Cost Center or Asset Master). On completion oI the project, the line items must be cleared
and then distributed to the various receivers (assets) by deIining the distribution rules (name oI the
receiver, percent oI the v alue to be settled, period Ior settlement, etc.). At the time oI settlement
transaction, actual posting is carried out according to the distribution rules speciIied in the order
settlement. This helps in distributing various project costs over a range oI assets during capitalization.
o AUC can be settled to one or more Asset master. i.e. Under AUC ,line item wise settlement
can also be done to one Asset Master or more than one Asset Master.
8.A.2.A C&pit&%i0&tio" o7 I"1"tor' &t t. ti* o7 i!!$ 7ro* !tor
Asset which cannot be recognized as an asset at the time oI PR and Electro Mechanical items are
routed through inventory. As and when requisition Irom the concerned division or department are
received, these asset will be issued by selecting movement type 281 and capitaliz ed at the time oI put
to usage. Depreciation will be run only aIter put to usage.
8.A.2.6 Lo2 V&%$ A!!t
Low value Asset costing Nu. 500/- and below are charged oII as expenses during the year oI
purchas e. Loos e Tools costing above Nu.500/- are depreciated 15 per annum. For such assets, an
asset class will be created as Loose Tools.
8.A.2.B A!!t ,pr:i&tio"
DiIIerent depreciation rates are conIigured using diIIerent depreciation keys and they will be attached
with the asset masters at the time oI creating an asset master.
be handled by creating Book Depreciation depreciation Depreciation as per accounting policy will
area. Whereas , depreciation outside accounting polic y but is required Ior meeting other requirement
Ior e.g. as per the Bhutan Electricity Authority, TariII Determination Regulation, 2007 will be handled
by creating Group assets Ior each block and attaching the same to every asset created in AS01.
SAP gives a Iunctionality oI Depreciation Forecast Report wherein one can analyze the depreciation
oI the Asset over a period oI years. The planned depreciation is posted to the general ledger at the
time oI the monthly depreciation posting run. This posting run is executed as background job to post
the planned deprec iation Ior each posting level Ior each individual asset as a lump sum amount.
. For DGPC, there would be monthly posting Ior Book Depreciation The depreciation posting cycle is
determined by entering the length oI time (in posting periods) between two depreciation-posting runs.
This means that a setting oI 1 indicates monthly posting, 3 means quarterly posting, 6 means semi-
annual, and 12 means annual (Ior a Iiscal year version with 12 posting periods). When a depreciation-
posting run is started, one has to enter the period Ior which one wants it to be posted.
Wipro Ltd. P&- C6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
T. Fo%%o2i"- di&-r&* Ep%&i"! t. dpr:i&tio" r$" i" SAPH
Depreciation Run
1 . L i st OI C o un t ry S p e ciI ic D e p re c ia tio n
Ar e a s.
2 . We ca n C r e a te o u r Ow n C h a r t OI
De p r e ci at io n A re a s . De p r e cia t io n
= . A s sig n C h a r t OI D e p r e cia t io n To
Co mp an y C o d e
1 . Bu il di ng s
1 . C ap it a liz a tio n D a te
2 . Ma c h in er ie s
As s et C la s s As se t Ma s te r 2 . D ep r e ci at io n A re a
3 . Ve h ic le s
3 . D ep r e ci at io n K e y
4 . As s et U n d e r C on s tr u c tio n s
Mo n th ly
1 . D e p re c ia tio n Is C a lcu la t e d u si ng D ep r e ci a tio n R u n
D e p r ec ia ti o n Ke y s.
D e p re c ia ti on
2 . I N1 : Ta x De p r e cia t io n - 5
Ke y s
3 . GL 2 0 : Bu ild in g St ra ig h t L in e 2
4 . G0 0 0 : N o D ep r e c ia tio n
U np l an n e d P la n n ed Sp e ci a l
D ep r e c ia tio n D e p re c ia ti on De p r e cia t io n
Te s t R un
Pr o d u ct io n R u n
Onl ine P r oc es s
OI Il ine P r oc es s Sy s te m Po s ts
t o FI -GL
o In case oI asset overhauling, depreciation will be shutdown at the time when asset is not in
use/operation and on completion oI overhauling, depreciation will be charged on Book Value
Overhauled Value.
o Those assets previously charged depreciation on wrong asset class will be trans Ierred to new
asset class. The deprec iation shall be charged prospectively.
o Depreciation will be charged on Iixed ass et sold or retired during the year up to the date oI
sale.
8.A.2.C A!!t R1&%$&tio"
Asset revaluation will be an oIIline process. User needs to input the revalued value oI asset in the
system. On running AR2@N (Asset Revaluation), s ystem will update the revalued value to the asset
master. Revaluation can be done by uploading the XLS Iile into the system. For asset revaluation, a
clearing A/C need to be created. Gain or loss on revaluation will be updated to this clearing A/C. On
depreciation run, depreciation will be charged against the revalued amount.
Wipro Ltd. P&- CB o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing entry will be automatically passed by the system at the time oI revaluation;
In case oI gain arising Irom the revaluation oI asset, it is transIerred to Revaluation Reserves
Fixed Asset A/C Dr ''''.%%,%%%
Revaluation Reserve A*+''..%%,%%%
In case oI loss arising Irom the revaluation oI asset, it is transIerred to Loss on revaluation A/C;
Loss on Revaluation A/C Dr ''.%% ,%%%
+''''''''''%%,%%% Fixed Asset A/
8.A.2.@ A!!t B&r Codi"- / A!!t Id"ti7i:&tio"
DGPC may adopt Ior Asset Bar Coding Ior Asset VeriIication. It is printed using a Ireely-deIinable SAP
script Iorm (pro-r&* RABARC01+ or with SAP report SNALRNCB0101=B . Printout can be used Ior
labeling assets Ior individual identiIication. The barcode is unique Ior each asset, since it represents
the asset main number and sub-number or combination oI Asset class and Asset No. Various barc ode
Iormats are available in the SAP System (such as EAN 13). The standard Iorm is set Ior the Iormat
BCCD39C. This Iormat allows the barcode conversion oI all alpha-numeric characters and the
hyphen (no other special symbols). Barcode reader can be used during physical veriIication and
compared with Asset Register. To link Bar Code Reader to SAP System, some interIaces or a third
party package will be required.
o DGPC need an interIace to Print bar code with SAP
o In Asset master, Inventory Number (INVNR) Iield can be captured with Bar Code.
o II interIace is not used, then use LSMW to capture the Iield in the asset master.
o Bar code machine will read the physical asset and gives a report which can be used LSMW
uploading in SAP.
8.A.2.10 A!!t P.'!i:&% Vri7i:&tio"
Asset physical veriIication will be an oIIline process as standard SAP does not have this option. From
the system, complete list oI Asset (Location wis e/Plant wise/Cost center wise) can be generated. User
needs to veriIy the asset physically and any addition or deletion arising out Irom the veriIication need
to be updated in the system. All adjustment as a result oI veriIication will be adjusted by the system
automatically.
8.A.2.1 A!!t W&rr&"t'
Warranty details oI each asset will be captured in the Asset Master. In Ass et Master, under evaluation
group, asset warranty details need to be Iilled by the user.
8.A.2.2 A!!t Rtir*"t
The asset retirement consists oI any oI the Iollowing:
Sale oI an asset
Scrapping oI an asset
Wipro Ltd. P&- CC o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
TransIerring oI an asset
The above mentioned items can be done by using SAP standard Iunctionality.
Transactions related to sale oI asset are processed in Asset Accounting module. The retirement oI
asset with revenue can be done by choosing the respective asset that is to be retired (either
partially or wholly). In case oI partial retirement, the same may be in terms oI value or quantity or
relative percentage to the actual asset.
The calculations Ior the proIit/loss on sale are calculated internally and the updating oI the
respective G/L accounts happens automatically on posting the document.
A. Rtir*"t Wit.o$t R1"$/S:r&ppi"-
For Retirement without Revenue/Scrapping, the Net Book Value oI the As set is the Loss on Scrap.
Lo!!< Rtir*"t &"d S:r&ppi"- o7 A!!t! A /COOOOO..,r. EE<EEE
OOO... A::$*$%&td ,pr:i&tio" A/C .... ,r EE<EEE
To A!!t A/COOOOO.. .................. ........... EE<EEE
B. Rtir*"t 2it. R1"$ (Wit. C$!to*r+
Retirement with Revenue is to be routed through SD & MM module. Master data creation will happen
Ior the customer. The calculations Ior the proIit/loss on sale are calculated internally and the updating
Wipro Ltd. P&- C@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
oI the respective G/L accounts happens automatically on posting the document. The Iollowing
accounting transactions will be passed Ior retirement with revenue,
1. E"tr' p&!!d o" &ppro1&% o7 propo!&% 7or 2rit o77 o7 &!!t!<
' ''' ' Loss, Retirement and Sc rapping oI Assets (WDV) A/C ..Dr. xx,xxx
To Provision Ior Asset Obsolescence A *+'' xx,xxx
2. E"tr' p&!!d o" !&%! &"d t. tr&"!&:tio" 2i%% 9 -"r&td &$to*&ti:&%%' 7ro* t. !'!t*<
Customer A/C ...................................................................................... Dr. xx,xxx
Accumulated Depreciation A/C....................................................................Dr. xx,xxx
G/L on Sale oI Asset A/C .............................................................................Dr. xx,xxx
Sale oI an Asset A/C.................................................................................... Dr. xx,xxx
To Asset........................................................................... Cr.xx,xxx
To Sale oI an Asset (Clearing Account)........................... Cr. xx,xxx
NotF I7 t.r 2&! -&i" o" !&%< t. Lo!! o" A!!t GL 2o$%d -t r7%:td i" t. :rdit !id.
=. E"tr' p&!!d o" dpo!it o7 :&!.<
Incoming Bank/Cash A/C ............................Dr. xx,xxx
To Customer A/C .............................Cr. xx,xxx
8. E"tr' p&!!d o" 2rit 9&:6 o7 pro1i!io" &7tr !&% o7 &!!t<
.rovision or Asset /"solescence A*+'' ............Dr. xx,xxx
To Loss, Retirement and 0crapping o Assets 1W(-& A*+ '''''..(r. %%,%%%
C. Rtir*"t 2it. R1"$ (Wit.o$t C$!to*r+
In case oI Asset retirement without customer, Master data creation Ior customer is not required. The
incoming payment will be directly posted to Cash / Bank A/C by crediting sales proceeds.
1. E"tr' p&!!d o" &ppro1&% o7 propo!&% 7or 2rit o77 o7 &!!t!<
ets 1W(-& A*+ '''''..(r. %%,%%% Loss, Retirement and Sc rapping oI Ass
To .rovision or Asset /"solesc ence A*+'' Cr.xx,xxx
2. E"tr' p&!!d o" !&%!<
Accumulated Depreciation A/C....................................................................Dr. xx,xxx
G/L on Sale oI Asset A/C ............................................................................ Dr. xx,xxx
Sale oI an Asset A/C.................................................................................... Dr. xx,xxx
To Asset........................................................................... Cr. xx,xxx
Wipro Ltd. P&- @0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
NotF I7 t.r 2&! -&i" o" !&%< t. Lo!! o" A!!t GL 2o$%d -t r7%:td i" t. :rdit
!id.
=. E"tr' p&!!d o" dpo!it o7 :&!.<
Incoming Bank/Cash A/C ............................Dr. xx,xxx
To Sale oI an Asset A/C .............................Cr. xx,x xx
A. E"tr' p&!!d o" 2rit 9&:6 o7 pro1i!io" &7tr !&% o7 &!!t<
.rovision or Asset /"solescence A*+''............(r. %%,%%%
To Loss, Retirement and 0c rapping o Ass ets 1W(-& A*+ '''''..(r. %%,%%%
8.A.2.= A!!t Tr&"!7r (I"tr U"it Tr&"!7r+
Asset transIer within Company Code is made mainly Ior 2 reasons;
A+ Wro"- A!!t C%&!!F
In case, the asset was created under a wrong asset class, then a new asset has to be
ss et Class and an 'Inter Company TransIer created in a correct A is to be executed.
B+ C.&"- i" Lo:&tio" (S-*"t+F In case oI a change in location oI the asset,
the data like Cost centre, location, plant custodian etc. in the master record may also
need to be changed.
Wipro Ltd. P&- @1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing diagrams illustrates the Asset transIer (Inter Unit Asset Trans Ier)
Inter Unit- Asset TransIer
R eq u e st le t te r
ST ART
Io r Tr an s Ie r
N O
Ap p ro v a l
YES
1 . P la n ne d D e p re c ia tio n .
R un
2 . D e p re c ia tio n e I Ie ct in t h e
D e p re c ia tio n
Cu r r en t C o st ce n t er
C h a n ge th e A ss et ma s te r ;
NO T E : -
1 . C o st C en t e r
2 . L o ca t ion
In A ss e t ma st er , C ha n g e th e Co s t c e n tr e, P la nt ,
A ss et Tr a n sI er 3 . P er s on n e l N o . o r
L oc a tio n a n d C u st o dia n .
C u s to d ia n
I r om c ur r e nt C o st C e nt e r
t o n e w C os t Ce n te r
Onl ine P ro ces s
De p r e cia ti on will tr ig g e r th e
Mo n th ly
Co s t Ce n te r a n d th e e I Ie ct w ill
D e p re c ia tio n OI I- line P r oc es s
b e in n e w Co s t Ce n te r
END
NotF3
II the asset transIer is within the same cost center, then depreciation run beIore the transIer is not
required. But iI the transIer oI asset is between diIIerent cost centers then depreciation should be run
to transIer the accumulated depreciation upto to the date oI transIer. Depreciation in the new cost
center will be aIIected Irom the date oI transIer.
8.A.2.8 C%o!i"- Opr&tio"!
A. The year-end closing program is used to close the Iiscal year Ior one or more company codes
Irom an accounting perspective. Once the Iiscal year is closed, one can no longer post or
change values within Asset accounting (Ior example, by recalculating depreciation). The Iiscal
year that is closed is always the year Iollowing the last closed Iiscal year.
B. At the time oI closing the period, system perIorms the Iollowing checks;
o The system Iound no errors during the calculation oI depreciation (such as,
incorrec tly deIined calculation keys)
Wipro Ltd. P&- @2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
o The planned deprec iation Irom the automatic posting area has been completely
posted to the general ledger.
o All incomplete assets (master records) have been completed, since this c heck does
not make sense Ior assets under construction, this check can be prevented Irom
being made Ior assets under cons truction.
8.A.= FSBP Li"6
S. No. )&5or Pro:!! CSBP FSBP Pro:!! ,i&-r&*!
No. No.
6.A, 6.A2 1 Capitalization oI
Asset 6.A 6.A Annexure 1FSBP.VSD-
6.B 2 Depreciation oI Asset 6.B 6.B Annexure 1FSBP.VSD-
3 Revaluation oI Asset 6.J 6.J
4 Physical VeriIication
oI Asset 6.K 6.K
5 TransIer oI Assets 8.B 8.B Annexure 1FSBP.VSD- C.B
8.A.8 ,!:riptio" o7 I*pro1*"t!
S%.N ,!:riptio" o7 i*pro1*"t! CSBP p&i" &r& &ddr!!d R*&r6!
o
1 Asset Complete History would be
available in the system
2 Asset transIer report can be generated
on real-time basis.
3 DiIIerent reporting according to
Accounting/Reporting Standards
5 Equipment Number can be assigned to
Asset Number
6 Legacy Asset Number can be captured
to new Asset Master.
8.A.A ,!:riptio" o7 F$":tio"&% ,7i:it! / G&p!
No GAPs
Wipro Ltd. P&- @= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.6 B&"6 A::o$"ti"-
A House Bank is a combination oI a Bank and a Branch. Account id is the account number. A house
bank can have multiple account IDs. Each house bank and account ID combination will have one
main General Ledger ac count. Bank Account Master Data will be maintained by the Finance
Department centrally.
I*p%*"t&tio" S:op
Managing cheque receipts and payments
Printings oI bank cheque
Cheque lot maintenance
Bank reconc iliation through bank statement upload
8.6.1 )&!tr d&t&
The Bank Master contains all the data relevant to the Bank Accounts required Ior carrying out the
banking transactions. Following details are maintained in the Bank Master:
House Bank All bank data is determined using this key
Account Id This ID together with the ID Ior the house bank uniquely deIines a bank
account
Description Name oI the bank, Location etc.
Bank A/C Number This Iield contains the number under which the account is managed at the
bank
Currenc y Currency in which the Bank Account is maintained
Country The country in which the Bank is located
GL Account The GL Account oI the Bank
The Iollowing diagram illustrates the relation between Bank and GL account
Wipro Ltd. P&- @8 o7 18 6
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.6.2 So%$tio" i" SAP
In DGPC, Ior automatic reconciliation purpose, minimum oI three G/L accounts are created Ior each
combination oI house bank and account ID consisting oI one main account and two sub account
(Incoming Account & Outgoing Account) and other GL accounts iI necessary. Entries are initially
posted to the bank sub-account. From s ub-account, the entries are automatically posted to the main
account based on matching oI the entries with the bank statement.
1. B&"6 )&i" A/C
2. B&"6 I":o*i"- A/C
=. B&"6 O$t Goi"- A/C
The Following diagram illustrates posting Ilow Irom sub accounts to bank main acc ount;
8.6.2.1 C.I$ Lot )&i"t"&":
Cheque lots are maintained Ior House Banks. Cheque lot is issued by the respective bank and pre-
printed cheque will be used Ior making payment. These cheque numbers are serially assigned
internally to the payment documents. The cheque issued appears in cheque register. However, in
case oI manual payment transactions and Ior manual cheque creation, cheque number can be
# assigned manually to the payment document through T3:od FC/A )&"$&% C.I$! .
II during cheque printing the cheque gets spoiled, cheques can be reprinted giving appropriate reason
codes. The cheque number gets void and the next Iree number is assigned to the payment document.
In case oI misappropriation or loss oI cheques, unused cheques can be voided in SAP. Giving blank
cheques and cheques oI type not over a certain amount can be handled by voiding unused cheques
and when the cheque is used, cancelling the voiding inIormation.
SAP provides the Iollowing options in cheque management;
Wipro Ltd. P&- @A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
1. Cheque Register
2. Cheque InIormation
3. Unused cheque
4. Cheque renumbers
5. Reprint the cheque
6. Void issued cheque
T. 7o%%o2i"- di&-r&* Ep%&i"! t. C.I$ )&"&-*"t i" SAPH
Cheque Management
S TA RT
N ote:-
F CHN Cheq ue Regi s ter
Mis c ell aneous
F CH1 Cheque InIorm ation
B i ll i ng In S A P or MIGO or Work O rder
B il l ing or Inv oi c e
F CH3 Unus ed C heque or Cas h Memos
V e ri Iic ati on
F CH4 Renum ber
F CH5 Manual Che que
F CH7 Repr int the Cheq ue
P os ti ng out P osti ng F CH8 V oid Pa yme nt Cheque
G oing Do cume nt F CH9 V oid Iss ued C heque
P ay ment F CHE D el ete V oi d Cheque s
Chequ e 1. Che que Regi s ter
P r int ing i n 2. Che que Lots
S A P 3. Is su e Cheque s, E tc
Chequ e Joi nt or S ing le
S i gantur y
Che que
S TA RT
Online Process
OII- line Process
Wipro Ltd. P&- @6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.6.2.2 B&"6 R:o":i%i&tio"
The Bank reconciliation process is based on the entries passed through the bank sub account and
main bank account. As there will be time lag between the cheques issued / deposited and the
realization in the bank, there needs to be reconciliation between the bank statement and the book
balance. For this purpose, bank reconciliation statement (BRS) will be prepared at periodic intervals.
AIter reconciliation, the system will generate the cheques issued but not cleared and cheques
deposited but not realized. For this purpose a house bank & account id will be created Ior each oI the
bank Ior which BRS is going to be generated.
8.6.2.= B&"6 R:o":i%i&tio" Pro:!!
T. o$t-oi"- p&'*"t! 2i%% 9 do" &"d t. &::o$"ti"- "tr' 2i%% 9H
Vendor A/C Dr ' ''%%,%%%
A*+ '..%%,%%% To Outgoing bank
Si*i%&r%'< 2." & r:ipt 7ro* :$!to*r i! &::o$"td< t. &::o$"ti"- "tr' 2i%% 9H
Incoming Bank A/C Dr ''%%,%%%
To Customer A/C xx,xxx
All the other bank charges including interest, LC charges will be accounted as payments and all the
credit made by the bank on account oI interest on deposits etc will be treated in line with deposits .
When the bank statement is received, the bank reconciliation will be done online.
For po!ti"- t. tr&"!&:tio"< t. 7o%%o2i"- dt&i%! 2i%% 9 "trd.
Company Code, House Bank, Account Id, Statement Number, Statement date, Currency, Opening
Balance and Closing Balance oI the bank statement and posting date. Press enter and a new screen
appearing ,Process Manual Bank Statement . will be
Enter all the relevant inIormation like transaction, value date, amount, allocation (Customer Cheque
Number), document number (iI the doc ument no oI original transaction is known), bank reIerence
(Payment Cheque Number), posting date oI the amount in bank statement, Ior all the transactions that
have been Iound in the bank statement Ior a particular period. On saving, the Iollowing entries will be
passed:
'' %%,%%% House Bank A/C (Main Bank Account) Dr
*+ '''''''''..%%,%%% To Incoming Bank A
''''''.%%,%%% Outgoing Bank A/C Dr
'..%%,%%% To House Bank A/C (Main Bank Account)
The Iund transIers will be treated as deposits/ payments and the entries will be passed as above.
Wipro Ltd. P&- @B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
AIter this, the house bank account will show the balance as per bank statement and the balances in
the Incoming bank account and Outgoing payment account balances will show the cheques deposited
but not realized and cheques issued but not cleared.
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! o7 :r&tio" o7 9&"6 *&!tr & 9&"6
r:o":i%i&tio"H
Bank Master & BRS (House Bank)
Ba n k N a me :
B a n k Ma s te r Ac co u nt No . : B a n k S ta t e me n t
C r e a tio n MI CR Co d e :
SWIF T C o de :
B a n k
I mp o r t b a n k I d e n tiI ic a tio n
U n iq u e Ke y S ta t e me n t
to S AP
P o s tin g D a ily Ba nk Ke y :
R u n BR S in
B a n k Ba nk G L :
S AP
O th er G L : Tr a n s a ct io n s
A u to ma ti c P r o vid e d , U s e r
R e a l t im e Po s ti n g
Kn o c ki n g o I I c a n S e le c t t h e
Up d a t e o I d o c u me n t
Tr a n s a ct io n s Tr a n sa c ti o n s
b a n k GL
A u to ma ti c
Ch ec k dep os it , c h ec k is s ued , ba nk
P o s tin g o I
c ha r ges de bit ed b y b ank , c a s h
B u s in e s s
wi th dr aw al, c as h de pos i ted e tc .
Tr a n s a ct io n s
END U p d a te d Ba n k G L
B a n k St a te me n t
ST AR T
( Mo n t h ly )
O nli ne P r oc e s s
O II - lin e Pr o c es s
8.6.= FSBP Li"6
S. )&5or S$9 Pro:!! )i"or Pro:!! CSBP FSBP Pro:!!
No. Pro:!! No. No. ,i&-r&*!
1 Bank House Bank Manual Bank 9.A 9.A Annexure
1FSBP.VSD- @.A
Accounting Statement and
Electronic Bank
Statement
Wipro Ltd. P&- @C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.6.8 ,!:riptio" o7 I*pro1*"t!
S.No. ,!:riptio" o7 i*pro1*"t! R*&r6!
1 Online Reconciliation
2 Main Bank balance matches with Bank
balance.
Wipro Ltd. P&- @@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.B )od$% I"t-r&tio" ())3FI+
8.B.1 )&tri&% p$r:.&! A::o$"ti"- & SAP
Purc hase Order will be raised in the MM module. Accounting oI purchases will be c onIigured us ing
account determination in MM module oI SAP. The determination will be made using Iollowing
parameters:
Company Code
Valuation Class
V&%$&tio" C%&!!
Valuation Class is basically the broad classiIication oI materials like Raw Material, Semi-Finished,
Finished Goods, Trading Goods, etc. which are assigned in the Material Master.
The valuation class determines the G/L accounts that are updated as a result oI a transaction or
event, such as a goods movement. The accounting entries Irom MM Module are passed based on the
type oI transaction and the valuation class. Detailed explanation is given in MM module about
valuation class es, movement type etc.
For DGPC, the Iollowing material types will be created;
)&tri&% T'p )&tri&% T'p ,!:riptio"
ZEM Electromechanical
ZVH Vehicle
ZTP Tools and Plants
ZOE OIIice Equipment
ZMA Machinery
ZIT InIormation Technology
ZGN General Item
ZFS Fire Fighting And SaIety
ZCL Civil Item
ZCO
Consumables
ZNBW Disposals
ZLI Liveries
ZSP Stationery and Printing
II required, additional valuation classes can be added later.
Fo%%o2i"- d:i!io"! .&1 9" t&6" 7or *&tri&% :od :r&tio"F
Material numbering shall be internal within the conIigured number range Ior eac h
material type.
Material codes need to be created Ior scrap that is to be sold.
Wipro Ltd. P&- 100 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
For all stock accounting documents generated Irom MM, PM and SD, the below mentioned Document
types and Posting keys are automatically deIaulted.
,o:$*"t T'p!
RE - Invoice receipt MM
RV - Billing document - SD
WA - Goods issue
WE - Goods receipt.
I"1"tor' V&%$&tio" Pro:!!
Wit. t. i"t-r&tio" o7 FI &"d )) t.ro$-. &::o$"t &!!i-"*"t!< &%% tr&"!&:tio"! i"1o%1i"-
i"1"tor' *o1*"t! &$to*&ti:&%%' $pd&t i"1"tor' 1&%$ &"d "o *&"$&% 2or6i"-! i!
rI$ird.
8.B.2 I"1"tor' V&%$&tio"
Material valuation is the determination oI the value oI a stock oI materials.Material valuation will be at
a plant level. Valuation oI goods depends on the price control procedure set in the material master
record. In the SAP system, material valuation can be carried out on the bas is oI either oI the Iollowing
two methods:
FIFO (Fir!t i" Fir!t O$t+
FIFO (Iirst in, Iirst out) stands Ior the assumption that the Iirst stocks oI a material to be received are
the Iirst to be consumed. The value oI the stock is thereIore, calculated based on the last stocks
received.
When you run FIFO valuation, the sys tem calculates the FIFO values oI the materials concerned. The
results are displayed in the Iorm oI a list that contains the Iollowing inIormation:
The closing stock quantity and closing s tock value Ior each material Ior the period in question
as well as the FIFO value and the diIIerence between that and the stock value
The net value based on lowest value determination (iI you carry out FIFO valuation with
lowest value comparison)
The totals Ior each valuation area or company code by material stock account
The totals by valuation area or company code
The process oI which valuation to be adopted will be taken up at the time oI realization.
Period end closing has to be carried out in Materials Management at the end oI each period to allow
goods movement in the next period. This is required as the price; stock value and quantity are
managed period wise in the system.
Wipro Ltd. P&- 101 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
)AP ()o1i"- A1r&- Pri:+
In the moving average price procedure (denoted as 'V), the system valuates goods receipts with the
purchas e order price and goods issues with the current moving average price.
The system automatically calculates the goods issues upon every goods movement by dividing the
total value by the total stock quantity.
Po!ti"- 6'! 7or i"1"tor' dp"di"- o" t. tr&"!&:tio"<
89 - Stock Dr ''..%%,%%%
99 - Stock Cr ''.. %%,%%%
T. 7o%%o2i"- di&-r&* Ep%&i"! t. :o*p%t pro:$r*"t :':%H
Wipro Ltd. P&- 102 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.B.= Good! R:ipt
Based on the Purc hase order and the actual quantity received, a Goods Receipt (GR) will be raised in
MM module. The Iollowing accounting entry gets automatically passed in the FI.
Inventory A/C Dr. (Quantity received * PO rate any other expenses)
To GR / IR (Goods Receipt/Invoice Receipt)
To Freight Clearing A/c (Where Ireight is not Irom the same vendor and built into the
PO as a delivery condition)
8.B.8 )&tri&% Rt$r" to V"dor
There will be instances where material purchased Irom vendor may be returned Ior various
operational reasons.
Material returned to vendor will be recorded in SAP with reIerence to Goods Receipt or
Purc hase Order in MM.
Sto:6 Rt$r"!H t. 7o%%o2i"- &::o$"ti"- "tr' 2i%% -t -"r&td $"dr )) )od$%H
'''''.%%,%%% GR/IR A/C Dr
*+ '''. Stock A xx,xxx
8.B.A V"dor I"1oi: Pro:!!i"-
Vendor invoices will be processed based on the invoices received Irom the vendors. In invoice
veriIication, vendor invoices are compared with the purchase order and the goods receipt, and are
checked Ior the price and quantity.
When an invoice is entered with reIerence to a purchase order, the system suggests data
Irom the purchase order and the goods receipts Ior the purchase order (Ior example,
vendor, material, quantity still to be invoiced, terms oI payment, and so on).
The posting oI the invoice completes the invoice veriIication process. The sys tem updates
the purchase order history and Financial Ac counting initiates payment Ior the open invoice
items. Invoice veriIic ation creates a link between Materials Management and accounting
document.
8.B.6 A::o$"ti"- 7or Good! )o1*"t
Goods movement accounting covers the impact oI various types oI internal and external goods
movement oI SD, MM & PM in FI module.
Wipro Ltd. P&- 10= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.B.B Sto:6 tr&"!7r 9t2" P%&"t!
1. Stock movements (inter plant) are recorded on-line in the system and corresponding
accounting entries are posted automatically.
2. TransIeree issues requisition to TransIeror.
3. TransIeror plant needs to raise the Stock Transport Order.
4. Based on the Stock TransIer Order, sending plant Material Department issue the
material.
5. Posting MIGO with movement type 351 (Stock in Transit)
6. On receipt oI goods, receiving plant post MIRO with movement type 101
(Goods receipt against STO)
T. 7o%%o2i"- di&-r&* Ep%&i"! t. pro:!! 7or i"tr $"it *&tri&% tr&"!7r F
Inter Unit-Material TransIer
TransIeree Competent Authority TransIeror
NO
Requ es t le tt er
Io r T r ans I er A ppr ov a l
YE S
Pu r c has e S toc k
P ur c has e
R equi s it ion t r ans I er
Requ is it ion
Or de r
P os t GR/ 1 . Mov e me n t Ty p e
P os t MIG O
I R 3 5 1 ( St o ck I n tr a n s it)
Se n d in g P la n t In v en t o ry A/C Cr e d ite d
1. Mov e me n t Ty p e 1 0 1 (Go o d s
a n d R e ce iv in g p la n t In v e n to r y
Re c e ip t ag a in s t STO)
D e bi te d o n P r o Iit C e n te r Wis e
Not e:
Th r o u g h D o cu me n t Fu n ct io n a lity
I nv ent or y V alue T r ans I er va lue I nc ide nt al
Cha r ges
GL Acc o u nt I o r
In v e n to r y a n d C le a rin g
A/ C
Wipro Ltd. P&- 108 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.B.C P.'!i:&% Vri7i:&tio"
Shortages/excesses will be adjusted based on appropriate authorizations and the Iollowing entries will
be automatically passed.
A. Shortage oI Material
''%% ,%%% Shortage oI Material A/c Dr .
''''''''.%%,% To Inventory A/c xx
B. Excess oI Material
The excess oI material shall be recorded at Zero Value.
8.B.@ Tr&"!7r o7 Sr1i:
Inter plant sharing oI resources like the manpower, machineries and equipments at times oI need are
provided iI approved by the competent authority. The receiving plant books as expenses while the
service provider plant books as income or reduce the expenses.
The Inter unit transaction will take place through sales and purchase scenario and entry would be as
under:
1. At P%&"t 1 ; (Provider oI Services)
Customer A/C Dr '''.%%,%%% (PC2)
A*+'''''''''%%,%%% To Expenses (PC1)
2. At P%&"t 2 : (Receiver oI Service)
'''' '% %,%%% Expenses A/C Dr (PC2)
To Vendor A *+'''..%%,%%% (PC1)
The Balance in Inter Unit Account will be Zero at Company Code level due to the Document Splitting
activ ation. The elimination oI Revenue as well as Ex penses can be handled through FSV in R/3.
8.B.10 A::o$"ti"- 7or Co"!$*ptio" o7 )&tri&%
Issue oI Material, Stores and Consumables to Running and Maintenance will be recorded in MM &
PM module.
Wipro Ltd. P&- 10A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co"!$*ptio" o7 )&tri&%!
Materials (including spares) issued to plant and maintenance will be valued at FIFO /MAP basis.
Accounting entry generated automatically at the time oI conIirmation oI P&M order:
Consumption/Running and Maintenance/AUC A/C Dr '.. %%,%%%
Inventory A *+''''''''''''''''''%%,%%%
8.B.11 FSBP Li"6
S. )&i" Pro:!! CSBP No. FSBP No. Pro:!! ,i&-r&*!
No.
1 Return oI Material 6.F 6.F
2 TransIer oI Material 8.A 8.A Annexure 1FSBP.VSD- C.A
3. TransIer oI Services 8.D 8.D Annexure 1FSBP.VSD- C.,
8.B.12 ,!:riptio" o7 F$":tio"&% ,7i:it! / G&p!
No GAP
Wipro Ltd. P&- 106 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.C E*p%o' W%7&r S:.* (EWS+
The Employee WelIare Scheme came in to Iorce with eIIect Irom June 1, 2008 superseding all or any
staII welIare scheme Irom the eIIective date. The EWS was introduced by the management with the
noble objective towards providing immediate Iinancial relieI to its employees during the time oI
distress, as a res ult oI death oI employee, his/ her parents, children, spouse, and parent -in-laws. The
welIare Iund will be mobilized through monthly c ontributions Irom every employee oI DGPC. Every
employee upon joining the corporation shall automatically become the members oI the EWS.
O95:ti1!
Provide Iinancial assistance to the members/ their dependents upon the occurrence oI the
death oI a member or his/her Iamily;
Foster and strengthen c omradeship among its members; and
Promote Ieeling oI compassion, love and aIIection amongst all corporation employees and
their Iamilies.
8.C.1 )&!tr ,&t&
Master records contain the data that is always needed by the company Ior long term. The master
records control the posting oI transactions to G/L accounts and the processing oI the posting data.
BeIore making postings, create a master record in the system Ior the account.
8.C.1.1 Co*p&"' Cod
A Company Code represents an independent legal accounting entity in SAP. Balance Sheets and
ProIit/Loss statements required will be created at the Company Code level. In other words, a
Company Code is an organizational unit Ior which a complete selI-contained set oI accounts can be
drawn up Ior external reporting purpose. The process oI external reporting involves recording all
relevant transactions and generating all supporting documents required Ior Iinancial statements.
A separate Company Code DSWF will be created Ior EWS and this helps to run all necessary
transactions related to EWS separately.
8.C.1.2 Co"tro%%i"- Ar&
The controlling area is the business unit where cost accounting is carried out. Controlling Area
delimits the company s managerial accounting operations. Organ ization structure is replicated in the
controlling system. The company code and controlling area uses identical chart oI accounts, currency
& business area. Cost centers, internal orders, proIit centers are used to classiIy the controlling area.
All inter organizational allocations reIers to objects within the same controlling area.
,SWF 2i%% .&1 ,W01 &! it! Co"tro%%i"- Ar&.
Wipro Ltd. P&- 10B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.C.1.= Pro7it C"tr
ProIit Centers represent separate areas oI operation/locations within an organization and can be used
across Company Codes.
They are balancing entities which are able to create their own set oI Iinancial s tatements Ior internal
purposes.
Following are the proIit centers deIined Ior DSWF Company Code;
Pro7it C"tr ,!:riptio"
DGWF DGPC WelIare Fund
DHWF DHPC WelIare Fund
8.C.1.8 Co!t C"tr
Cost Center in SAP is an organizational unit within a company that is used to track costs within the
organization. The Cost Center is the lowest node oI the hierarchical structure.
For DSWF, Ior the purpose oI c apturing costs Ior GL expenses, the Iollowing cost centers have been
deIined as below;
1. DGFINA0001 Finance Division
2. DHFINA0001 Finance Division
8.C.1.A C.&rt o7 A::o$"t!
The Chart oI Accounts contains the G/L acc ounts that are used by the entire corporate group. This
allows the company to provide reports Ior the entire corporate group.
The naming convention oI GL Accounts is done in such a way that the user can identiIy whether the
GL is Asset or Liability or Income etc.:
1. 100000000 F A!!t
2. 200000000 F Li&9i%iti!
=. =00000000 F O2"r!G EI$it'
8. 800000000 F I":o*
A. A00000000 F EEp"!!
6. 600000000 F C%&ri"- A::o$"t!
B. @00000000 F I"iti&% Up%o&d!
COA =001 2i%% 9 &!!i-"d to ,SWF Co*p&"' Cod.
Wipro Ltd. P&- 10C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing are the GL Groups;
SL No. G"r&% Ld-r Gro$p! N$*9r R&"-
1 A!!t! Fro* To
Cash & Bank Balances 1010100001 1010199999
Advance/Loans To Members 1010200001 1010299999
Prov Ior Loan & Adv. 1010210001 1010219999
Accrued Interest 1010300001 1010399999
Short -Term Investments 1020100001 1020199999
Long- Term Investments 1020200001 1020299999
2 Li&9i%iti! Fro* To
3 O2"r! EI$it' Fro* To
Share Capital 3010100001 3010199999
Reserves & Surplus 3010200001 3010299999
4 I":o* Fro*
To
Contribution Irom Members 4010100001 4010199999
Income Irom Short Term Investments 4020100001 4020199999
Income From Long Term Investment 4020200001 4020299999
EEp"!! Fro* To 5
Payment To Members 5010100001 5010199999
General Administrative Expenses 5020100001 5020199999
C%&ri"- A::o$"t! Fro* To
6
Clearing Accounts 6010100001 6010199999
I"iti&% Up%o&d! Fro* To
7
Initial Accounts 9010100001 9010199999
8.C.1.A.1 C$rr":'
For each Company Code a currency must be speciIied. Accounts are managed in the Company Code
currency. All other currencies are indicated as Ioreign currenc y. The system converts the amounts
posted in a Ioreign currenc y into the Company Code (Local) currency. The currency deIined in the
Company Code is known as the local currenc y within SAP.
EWS will use Bhutan Ngultrum i.e. BTN as Local Currency.
8.C.1.A.2 Fi!:&% '&r 1&ri&"t
To separate business transactions into diIIerent periods, a Iiscal year with posting periods has to be
deIined.
Wipro Ltd. P&- 10@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iiscal year is deIined as a variant which is assigned to the Company Code. Standard
Iiscal year variants are already deIined in the s ystem and can be used as templates. The
Iiscal year variant contains the deIinition oI posting periods and special periods.
Special periods are used Ior postings which are not assigned to time periods, but to the
process oI year-end closing.
The Iiscal year will cons ist oI maximum oI 12 posting periods and 4 special periods.
Fiscal year is deIined as Iiscal year variant which is then as signed to Company Code. One Iiscal year
variant can be used by several Company Codes. The Iollowing are the available options Ior deIining
Iiscal year variants:
Fiscal year same as calendar year.
Fiscal year diIIers Irom calendar year (non-calendar Iiscal year). The posting periods can
also be diIIerent to the calendar months.
T. 7i!:&% '&r 1&ri&"t t.&t 2o$%d 9 $!d 9' EWS 2i%% 9 48 (;&" to ,: J 8 Sp:i&% priod!+.
8.C.1.A.= E*p%o' )&!tr
Employee master data contains all relevant inIormation oI employees like Name, Employee ID,
Grade, Address, Contact Details etc. Employee Master Data will be created under DGPC HR Module
by the HR Department. FI Module creates these employees as Employee Vendor under the Employee
Vendor Group with the same Employee Code created by the HR Department.
8.C.2 So%$tio" i" SAP
EWS is a separate Iund maintained at Corporate OIIice Ior the welIare oI the DGPC StaII. The
monthly contributions as per the DGPC WelIare Guidelines are deducted Irom the payroll and
deposited to bank account maintained and operated separately Irom DGPC's.
8.C.2.1 ,d$:tio" 7ro* P&'ro%%
At the time oI payroll run in DGPC Company Code, employee contribution will be deducted based on
employee grade or category. The deduction made by DGPC Irom employees will be
posted/transIerred to SWF A/C in DGPC by the system automatically. User has to post a manual JV,
to transIer the collected amount aIter payment made on claims iI any, Irom DGPC to SWF.
E*p%o' Co"tri9$tio"F
Wipro Ltd. P&- 110 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Gr&d / C&t-or' o7 t. E*p%o' Co"tri9$tio" A*o$"t (i" N$.+
M and above 250.00
3
O S 200.00
2 1
GSC O 150.00
2 3
T. 7o%%o2i"- di&-r&* Ep%&i"! t. dd$:tio" o7 EWS 7ro* ,GPC &"d .o2 t. tr&"!7r i!
.&pp"i"- to SWFH
Employee welIare Scheme
S TAR T P ay ro ll R u n I n t imat i on t o FI
D e d uc ti o n
I ro m Sa la ry
Au t om a ti c
S al ar y A / C D r .
P ay me nt To S alar y P ay ab le A / C Dr .
Po st i ng in T o S ala r y P ay a bles
Emp l oy ee s T o B a nk Out goi ng A /C
FI T o S WF
JV P os ti n g
(O ut Go in g S WF A /C Dr .
P ay me n t To B an k
P os ti n g)
C he q ue I ssu e
I nt i ma t io n t o
t o SWF E N D
B an k
C o mp a ny Co d e
STAR T
JV P os ti n g
B ank A / C Dr .
(I n co mi ng
DG P C SWF
P os ti n g)
C o nt i nu e
;o$r"&% "tri! i" t. 9oo6! o7 ,GPC
1 At t. ti* o7 P&'ro%% R$" T.i! tr&"!&:tio" 2i%% 9 tri--rd 7ro* /R+ . H(
Salary A/c Dr xx,xxx
Wipro Ltd. P&- 111 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
To Salary Payables A/c xx,xxx
To WelIare Scheme A/c xx,xxx
2. Tr&"!7rri"- t. dd$:tio"! ("t+ *&d 7ro* t. p&'ro%% 7ro* ,GPC
Co*p&"' Cod to SWF Co*p&"' Cod (T.i! tr&"!&:tio" 2i%% 9 po!td 7ro*
Corpor&t O77i:+
WelIare Scheme A/c Dr. xx,xxx
To Outgoing Bank A/c xx,xxx
;o$r"&% "tri! i" t. 9oo6! o7 EWS
1. GL po!ti"- i" SWF Co*p&"' Cod 7or I":o*i"- P&'*"t (T.i! tr&"!&:tio"
2i%% 9 po!td 7ro* Corpor&t O77i:+
Incoming Bank A/c Dr. xx,xxx
To WelIare Scheme A/c xx,xxx
8.C.2.2 R%&! to B"7i:i&r'.
As and when claimant raise c laim on occurrenc e oI distress, as a result oI death oI employee, his/ her
parents, children, spouse, and parent-in-laws, the claim will be settled Irom DGPC Company Code
and adjusted later by transIerring the Iund between DGPC and EWS or adjusted Irom the
contribution.
;o$r"&% "tri! i" t. 9oo6! o7 ,GPC
1. At t. ti* o7 &d1&": :%&i* 7ro* *p%o'! H( T.i! tr&"!&:tio" 2i%% 9
tri--rd 7ro* /R+<
StaII WelIare Advances A/c Dr. xx,xxx
To Salary Payable A/c xx, xxx
2. At t. ti* o7 r%&! o7 p&'*"t 7ro* Fi"&":H (T.i! tr&"!&:tio" 2i%% 9
tri--rd 7ro* r!p:ti1 P%&"t!+<
Salary Payable A/c Dr. xx,xxx
To Outgoing Bank A/c xx,xxx
Wipro Ltd. P&- 112 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
=. Stt%*"t o7 &d1&":! &t t. ti* o7 7i"&% !tt%*"tH (T.i! tr&"!&:tio" 2i%%
9 tri--rd 7ro* /R+<
WelIare Scheme Dr. xx, xxx
To StaII WelIare Advances A/c xx,xxx
To Salary Payable A/c (iI the Iinal claim is more than advances)
8. At t. ti* o7 9&%&": p&'*"t i7 t. :%&i* i! *or t.&" t. &d1&":H
(T.i! tr&"!&:tio" 2i%% 9 tri--rd 7ro* r!p:ti1 p%&"t!+<
Salary Payable A/c Dr. xx,xxx
To Outgoing Bank A/c xx,xxx
8.C.= Lo&" to E*p%o'! (W%7&r F$"d )*9r!+
The providing oI loan to employees out oI welIare Iund account shall come into eIIect in Iuture with
the noble objective oI providing immediate Iinancial relieI to its employees at times oI need and also
to enable the Iunds to grow and be selI sustainable in the long run.
;o$r"&% "tri! i" t. 9oo6! o7 ,GPC
1. At t. ti* o7 r$""i"- o7 o77 :':% p&'ro%% 7ro* /RH ( T.i! tr&"!&:tio" 2i%%
9 tri--rd 7ro* /R+<
StaII WelIare Advances A/c Dr. xx,xxx
To Salary Payable A/c xx,xx x
2. At t. ti* o7 r%&! o7 p&'*"t 7ro* Fi"&": H( T.i! tr&"!&:tio" 2i%% 9
tri--rd 7ro* r!p:ti1 p%&"t!+<
Salary Payable A/c Dr. xx,xxx
To Outgoing Bank A/c xx,xxx
=. O" r7$"d o7 %o&" &*o$"t 7ro* SWF Co*p&"' Cod H ( T.i! tr&"!&:tio"
2i%% 9 tri--rd 7ro* Corpor&t O77i:+
Incoming Bank A/c Dr. xx ,xxx
To StaII WelIare Advances A/c xx,xxx
8. At t. ti* o7 dd$:tio" o7 %o&" &"d i"!t&%*"t 7ro* p&'ro%% H( T.i!
tr&"!&:tio" 2i%% 9 tri--rd 7ro* /R &t t. ti* o7 p&'ro%% r$"+<
Wipro Ltd. P&- 11= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Salary A/c Dr xx,xxx
2 To Employee Liabilities Others A/c xx,xxx
A. O" tr&"!7r o7 t. %o&" &*o$"t &"d i"t r!t dd$:td 7ro* p&'ro%% to
SWF Co*p&"' CodH ( T.i! tr&"!&:tio" 2i%% 9 tri--rd 7ro* Corpor&t
O77i:+
Employee Liabilities 2 Others A/c Dr xx,xxx
To Outgoing Bank A/c xx,xxx
;o$r"&% "tri! i" t. Boo6! o7 SWFF
1. O" r7$"d o7 %o&" &*o$"t to ,GPC H( T.i! tr&"!&:tio" 2i%% 9 tri--rd 7ro*
Corpor&t O77i:+
Employee Loan A/c Dr xx,xxx.
To Outgoing Bank A/c xx,xxx
2. O" r:ipt o7 dd$:tio"! 7ro* *p%o'! (Pri":ip&% J I"tr!t+ H( T.i!
tr&"!&:tio" 2i%% 9 tri--rd 7ro* Corpor&t O77i:+<
Incoming Bank A/c Dr. xx,xxx
To Employee Loan A/c xx,xxx
To Interest Income A/c xx,xxx
Wipro Ltd. P&- 118 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
NOTEF 3 Reports related to employee loans, deductions, no. instalment paid, loan details oI employee
wise, etc can be generated Irom HR module.
8.C.8 FSBP Li"6
S. )&5or Pro:!! CSBP FSBP No. Pro:!! ,i&-r&*!
No. No.
1 Deduction From Payroll 14.A 14.A
Annexure 1FSBP.VSD- SWF
2 Release to BeneIiciary 14.B 14.B
8.C.A
o The Iollowing reports related to EWF will be generated Irom DGPC & SWF Company Code.
1. Contribution per employee
2. Deduction by employee wise
3. Claims details like no. oI claims, amount, reasons etc.
4. Employee wis e loan details
5. Loan installment payment (Employee wise)
8.@ Co"tro%%i"-
Controlling is a Standard Module provided by SAP to c apture organization s cost related inIormation.
The inIormation available like which division is perIorming well in terms oI cost by capturing cost oI
that division in the Iorm oI cost center will help management to take decis ion on whether to continue
with the division. System will provide all c ost and revenue related inIormation cost centre and proIit
centre wis e respectively. It Iacilitates coordination, monitoring and optimization oI all processes in an
organization. This involves recording both the consumption oI production Iactors and the services
provided by an organization.
Controlling (CO) and Financial Accounting (FI) are independent components in the SAP system. The
data Ilow between the two components takes place on real time basis.
ThereIore, all cost relevant data Ilows automatically to CO Irom FI. At the same time, the system
assigns the costs and revenues to diIIerent CO account assignment objec ts, such as Cost Centres,
Business Processes, Projects or Orders. The relevant accounts in FI are managed in CO as cost
elements or revenue elements . This enables to compare and reconcile the values Irom CO and FI.
Wipro Ltd. P&- 11A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The Iollowing are the basic requirements oI Controlling Module Ior DGPC;
Co!t C"tr A::o$"ti"-
Pro7it C"tr A::o$"ti"-
I"tr"&% Ordr!
Co!t C"tr A::o$"ti"-
1. Costs are tracked at the origin.
2. Responsibility is Iixed Ior costs incurred.
Cost Control will be achieved through Cost Center Accounting (CCA). The lowes t level oI control will
be the cost center. All costs when posted in FI will have a parallel entry to the respective cost centers
in CCA. It is possible to plan costs at the cost center level and check the variances, and variances will
be on Actual against Plan or Actual against Budget. II Cost Centre planning is done in system, then
variances will be against the actual Ior the month end. The reports can be displayed at any
summation levels oI the organization structure hierarchy.
Cost Center output will be measured as Cost Center Activities and activity type price will be calculated
Ior plan and actual.
Pro7it C"tr A::o$"ti"-
ProIit Center Accounting (PCA) evaluates the proIit or loss oI individual, independent areas within an
organization. These areas are responsible Ior their costs and revenues. Plants are classiIied as proIit
centers to get complete Iinanc ial statements (i.e. ProIit & Loss Accounts and Balance Sheets) and
other c ritical reports Ior each plant separately.
Apart Irom company level proIits location wise proIits can be arrived at on a proIit center level. Each
proIit center will hav e a proIit center head, which will be responsible Ior the revenue & costs oI the
proIit center.
Reports will show individual proIitability oI each proIit center. Apart Irom the proIit and loss accounts,
balances in the balance sheet accounts will also be available proIit center wise.
Drill down is also available in many oI the PCA reports to navigate right through the originating
document in FI.
I"tr"&% Ordr
Wipro Ltd. P&- 116 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Internal Order is a Cost Object which can capture cost Ior Management Reporting. Cost Object is a
tool against which actual cost are captured .Internal Order, Cost Centre, WBS Element, Sales Order
are the examples oI Cost Object whic h are used to c apture costs Ior Management Reporting.
There are two types oI Internal Orders in SAP:-
1. R&% I"tr"&% OrdrF
Real Internal Order is used to capture the cost oI special events/occasion Ior reporting to
management and to Iurther settle the cost to respective Cost Center / Asset aIter
completion oI the Event/ Occasion.
During booking into real internal order, the real posting goes into Real order and iI a cost
center is also entered, only statistical entry will Ilow into cost center.
While capturing real time cost iI one is not clear about cost object, real internal order can
be used as a cost object then settle the cost on actual cost centre.
2. St&ti!ti:&% I"tr"&% OrdrF
Statistical Internal Order helps in parallel recording oI expenses in addition to the booking
in speciIic cost center. In this case, the real entry Ilows into the cost center and only
statistical entry Ilows into the statistical internal order.
The Statistical order cannot be settled as it contains only statistical postings since the real
posting is already gone to the desired cost center.
With the help oI Statistical Internal Order, analys es oI some oI the expenses GLs could
be carried out.
Based on the nature oI posting (FI postings), DGPC will decide and choose the expense GLs Ior
which the statistical internal orders are to be created. At the time oI manual posting, the statis tical
internal orders can be booked into in addition to the cost center (CO object). This will avoid the period
end activity oI transIerring cost data Irom internal order to cost center.
DGPC business is not intending to create real orders as on date. II requirement is realized in Iuture
course oI time, it can be created. As per the present requirement, the statistical order relevant
transactions will come Irom PS, PM, Investment Orders coming Irom AA which will originate outside
CO.
Go-r&p.i:&% Co1r&-
The Iollowing plants are within the scope oI SAP implementation at DGPC:
P%&"t Ot.r ,t&i%!
BHP Basochhu Hydropower Plant
CHP Chhukha Hydropower Plant
KHP Kurichhu Hydropower Plant
THP Tala Hydropower Plant
CO Corporate OIIice
F$":tio"&% S:op
The Controlling System Document contains the conIiguration details oI the Controlling Module as oI the
document release date and also describes brieIly the maintenance required when there are changes in
SAP Organization Structure, Processes and Master Data.
Wipro Ltd. P&- 11B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The objective oI this document is to provide important conIiguration details oI the module to enable the
application system administrator(s) / authorized users to Iurther conIiguration, iI required any. Any
changes in the conIiguration can aIIect any oI the other CO sub-modules, as such care should be taken
to understand the implications beIore any changes are made.
The Iollowing Controlling sub-modules will be implemented during this implementation:
Cost & Rev enue Element Accounting
o Master Data
o Actual Postings
o InIormation System
Cost Center Accounting
o Master Data
o Planning
o Actual Posting
o Period End Processing
o InIormation System
ProIit Center Accounting
o Basic Settings
o Master Data
o Actual Postings
o InIormation System
Internal Orders
o Master Data
o Budgeting
o Postings
o Period End Processing
o InIormation System
8.@.2 )od$% I"t-r&tio"
CO is integrated with FI Ior all cost related transac tions.
Sales related data are transIerred Irom SD.
Material related data are captured Irom MM.
Depreciation and Asset related data are transIerred / captured Irom Asset Accounting.
PM orders are settled Irom PM.
Projects/WBSs are settled Irom PS.
Wipro Ltd. P&- 11C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
8.@.2.1.1 I"t-r&tio" 2it. FI
The Controlling Module is Iully integrated with FI module. All the c osts captured in Controlling will be
passed Irom FI by way oI GL accounts.
Wipro Ltd. P&- 11@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
FFii""&&""::ii&&%% CCoo""ttrroo%%%%ii""--
A::o$"ti"- A::o$"ti"-
(I": %%$ ddii"-- P ro 7it C " trr
Co!t C"tr A::o$"ti"-
A: : o $" ti" - + A: : o $"ti" - +
I"tr"&% Ordr!
B&%&":
S. t S. t
A: :o$"t! A::o$"t!
Add55$! t*""tt
A: :o$"t! A::o$"t!
I"::oo** Stt&tt**""t Prri**&r'' Co!! tt
A: : o$"t! E% * "t! A: : o $"t! E% * "t!
G"r&% Ld-r
I":o* St&t*"t &
A::o$"t! P&'&9%
R1"$ A::o$"t!
A::o$"t! R:i1&9%
FiEd A!!t!
Wipro Ltd. P&- 120 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
All the income statement accounts will be created as Primary Cost Element/ Revenue Element.
8.@.2.1.2 I"t-r&tio" 2it. S,
All the rev enues c aptured in Sales and Distribution(S&D) will be passed to Controlling Module through
proIit centers by assigning proIit center Iields to material master. This will help analyze proIitability
region wise.
8.@.2.1.= I"t-r&tio" 2it. ))
All goods movements and price adjustments in MM also gets reIlected in FI and CO via the relevant
account assignment and cost objects.
8.@.2.1.8 I"t-r&tio" 2it. P)
The broad level integration with PM is Ior,
Cost Center Activity Planning
Calculation oI Variances (Variance Ior Standard to Actual).
All the maintenance costs will be captured Irom Plant Maintenance Module by settling the Plant
maintenance order. Once the order is settled, the cost center will be debited with the maintenance
cost.
8.@.2.1.A I"t-r&tio" 2it. PS
All the cost will be captured Irom PS Module through WBS element then settled to AUC and then Iinal
Asset.
In addition to Financial Application Module, Iollowing module integrations are required,
MM - Ior Inventory Values & Material Transactions.
SD - Ior Sales Data.
Asset Accounting Asset Values & Depreciation.
PM - Orders Irom PM.
PS Projects & WBS.
8.@.= Or-&"i0&tio"&% Str$:t$r #Co"tro%%i"-.
In the R/3 s ystem, the user can use several structures to represent the Organizational Structure oI the
entity Irom the point oI view oI Financial Accounting, Controlling, Materials Management, and Sales
and Distribution. The Organizational Structures Iorm a Iramework in which all business transactions
can be processed. An Organizational Structure consists oI several organizational levels, which are
used by diIIerent Iunctional groups within an organization. The organizational levels relevant to
Controlling (CO) are given below.
Wipro Ltd. P&- 121 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Opr&ti"- Co":r"
1000
Co"tro%%i"- Ar&
,P01
Co*p&"' Cod
,G01
Pro7it Pro7it Pro7it Pro7it Pro7it
C"tr C"tr C"tr C"tr C"tr
,G01 BS01 C/01 4U01 TA01
Co!t C"tr!
8.@.=.1.1 Opr&ti"- Co":r"
It is a SAP organizational unit, where market segments are evaluated Ior their proIitability. It
represents a part oI the organization Ior which the sales market is structured in a uniIorm manner.
By setting oII the costs against the revenues, operating proIit can be calculated Ior the individual
market segments, which are deIined by a combination oI classiIying characteristics (such as product
group, customer group or distribution channel). The market segments are called proIitability
segments.
Multiple controlling areas can be assigned to one operating concern.
Operating Concern is the highest level in CO organizational structure and can span across multiple
legal entities (Company Codes) within a group.
It has been decided to have one operating concern Ior DGPC.
As the Iiscal year Ior DGPC is Irom January to December, the operating concern will have the same
Iiscal year variant oI Jan to Dec.
Wipro Ltd. P&- 122 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
The decided Operating Concern is: OP01
Attri9$t! o7 Opr&ti"- Co":r"F
Operating Concern OP01
Controlling Area Code DP01
Controlling Area Name Druk Green Power Corporation Limited
Type oI ProIitability Analysis Costing Based
Currenc y BTN
Fiscal Year Variant K4 Jan-Dec
Company Code Currency Active
Create data structure Ior operating concern. Data structure deIinition controls which characteristics
and value Iields will be used in operating concern.
Fixed characteristics lik e Company Code, ProIit Center, Customer Group etc, are part oI the operating
concern, which cannot be changed or deleted. User deIined characteristics can be added.
Creation oI value Iields are Ior amounts and quantities. There are no Iixed value Iields. Value Fields
are the Iields which can be expressed in terms oI value (Gross price, Cash discount, Material Price)
However, we c an choose Irom the value Iield catalogue.
Once characteristics and value Iields have been decided, the next step is to save, activate and
generate the operating concern.
8.@.=.1.2 Pro7it C"tr!
ProIit Centers represent separate areas oI operation/locations within an organization and can be used
across Company Codes.
They are balancing entities which are able to create their own set oI Iinancial s tatements Ior internal
purposes.
Movements in value entered in Financial Accounting are assigned to proIit centers. This entity is used
Ior segmental reporting by drawing P&L statement and Balance Sheet Ior a segment (typically a line
oI business or geographical location).
Following are the proIit centers Ior DGPC
Pro7it C"tr ,!:riptio"
BS01 Basochhu Hydropower Plant
CH01 Chhukha Hydropower Plant
KU01 Kurichhu Hydropower Plant
TA01 Tala Hydropower Plant
DG01 Corporate OIIice
8.@.=.1.= Co"tro%%i"- Ar&
The Cost Accounting system uses controlling area as an Organizational unit. Controlling area delimits
the company s Managerial Accounting operations. Organization structure is replicated in the
controlling system. The Company Code and Controlling area use identical Chart oI Accounts,
Wipro Ltd. P&- 12= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Currenc y & Business area. Cost Centers, Internal Orders, ProIit Centers are used to classiIy the
controlling area. All inter Organizational allocations reIer to objects within the same controlling area.
,GPC 2i%% .&1 ,P01 &! it! Co"tro%%i"- Ar&.
T. 7o%%o2i"- &r t. :o"7i-$r&tio" 1&%$!H
Controlling area DP01
Name DGPC Controlling Area
Assignment control Cross Company-Code Cost Accounting
Currenc y type 10 Company Code Currenc y
Currenc y BTN
Chart oI Accounts 3000
Fiscal year variant K4 Jan to Dec & 4 special periods
Cost Center Standard Hierarchy DGPC
A:ti1&t Co*po""t!/Co"tro% I"di:&tor!
Controlling area DP01
Fiscal year 1890 To 9999
Cost Centers 1 (Component active)
Order Management 1 (Component active)
Commitment Management 1 (Component active)
ProIit Analysis 1 (Component active)
Activity Based Costing Component not active
Projects X (active)
Cost Objects X (active)
Ot.r I"di:&tor!
All Currencies X
Variances X
CC Validation X
# A!!i-"*"t o7 Co*p&"' Cod to Co"tro%%i"- Ar& ,P01
Co*p&"' Cod Co*p&"' N&*
DG01 Druk Green Power Corporation Limited
The Controlling area settings are deIined here. The deciding Iactor Ior setting basic data is the
organization oI cost accounting, i.e. the assignment oI Company Codes to a Controlling area. This
decision, i.e. assignment oI Company Code to Controlling area, is irreversible as soon as master data
is created.
The way Company Code and Controlling area are assigned aIIects the currency settings, i.e.
Currenc y Type, Currency, and Currency updating, in addition to the Controlling area Chart oI
Accounts and the Iiscal year variant.
Wipro Ltd. P&- 128 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Further, basic data oI the Controlling area are the Currency, Fiscal Year Variant & Standard
Hierarchy. The c ontrol indicators activate or deactivate certain CO components or Iunctions according
to Iiscal year.
At DGPC, the Company Code is equal to the Controlling area.
The Iiscal year variant will be K4 (Jan-Dec) Ior the Company Code DG01 and Ior Controlling area as
well.
8.@.=.1.8 Vr!io"
Vers ions enable to have independent sets oI planning and actual data.
In planning, versions can be used to conIigure alternative scenarios based on diIIerent assumptions.
For example, the diIIerent versions can represent diIIerent employment markets, price and wage
increases, or sales programs.
ConIigure the most likely scenario in version 1000. The plan data entered there Iorms the basis Ior
calculating planned prices Ior activity types and determines the rates with which activities containing
actual amounts can be settled. Version 1000 also contains all actual data postings. The plan and
actual data Ior version 1000 can be used in plan/actual comparisons and variance analysis.
For DGPC, standard version 1000 will be used which will save data Ior both plan and actual.
8.@.=.1.A Co!t C"tr!
Cost Centers are responsibility areas Ior costs within the organiz ation. Cost Centers are logical units
or Iunctional areas or locations oI a company. BeIore Cost center is created, a hierarc hical structure
(called Standard Hierarchy) is set up and assigned to the Controlling area. Once created, it cannot be
deleted or c hanged in Controlling area. The Cost center is the lowest node oI the Hierarchical
Structure.
In DGPC, a standard hierarchy (DGPC) is to be assigned to the controlling area DP01 and cost
s are created considering the company s overall operational st center ructure.
8.@.=.1.6 A:ti1it' T'p
Activity Types classiIies the activities produced in the cost centers in the controlling area.
To plan and allocate the activities, the s ystem record quantities that are measured in activity units.
Activity Quantities are valuated using a price (allocation price). The prices oI the activity type oI a cost
center can be either entered manually or calculated by the system based on the c osts allocated to the
activ ities.
In DGPC, conversion costs are allocated to products through activity types. Activity types measures
the quantity output oI the cost centers.
At DGPC, the Iollowing activity type will be deIined,
U"it o7
A:ti1it' T'p ,!:riptio" )&!$r!
AUXMNT AUXILIARY MAINTENANCE Hours
AWMMTN VEHICLE AND MACHINARY MAINTENANCE Hours
Wipro Ltd. P&- 12A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
BLDDIV BUILDING MAINTENANCE Hours
CAPMTN CAP MAINTENANCE Hours
CCVMTN CHK CIVIL MAINTENANCE Hours
CIVDIV CIVIL MAINTENANCE Hours
CVLMTC CIVIL MAINTENANCE Hours
CVUACT CIVIL MAINTENANCE Hours
DAMCIV DAM CIVIL MAINTENANCE Hours
DAMMTC DAM MAINTENANCE Hours
DAMMTN DAM MAINTENANCE Hours
DIAMA DIELE&MATL ANALYSIS Hours
DISDIV DISTRIBUTION SYSTEM MAINTENANCE Hours
ELEMNT ELECTRICAL MAINTENANCE Hours
ELEMTC ELECTRICAL MAINTENANCE Hours
GENMTN GENERATOR MAINTENANCE UNIT Hours
HRTMNT HRT MAINTENANCE Hours
MCHMTN MECHANICAL MAINTENANCE Hours
MECMTC MECHANICAL MAITNENACE Hours
MTCACT POWER PLANT MAITENANCE Hours
PCVMTN PLING CIVIL MAINTENANCE Hours
RABMNT ROADS AND BUILDING MAINTENANCE Hours
SYDMTN SWITCHYARD MAINTENANCE UNIT Hours
TCVMTN TSL CIVIL MAINTENANCE Hours
TURMTN TURBINE MAINTENANCE UNIT Hours
VAMMTN VEHICLE AND MACH MAINTENANCE Hours
VEHMTC VEHICLE AND MACH MAINTENANCE Hours
VIATA VIBR&THER ANALYSIS Hours
Activity types are created in general and not machinery/resource speciIic . General activity type can
bring out diIIerent combinations with diIIerent resources. These values can be deIined in Realization
Phase.
8.@.=.1.B Pro7it C"tr!
ProIit Center is a management oriented Organizational unit in SAP used Ior internal c ontrolling
purpose. It enables to analyze the proIitability oI the responsibility areas and to delegate responsibility
to such units.
ProIit Center will be oI Geographical Areas (Regions, Sites, and OIIices), Functional Areas
(Production, Sales) or Products (Products or Product lines).
The Standard Hierarc hy oI the proIit centers will be ,GPC.
Wipro Ltd. P&- 126 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
DGPC
BS01
CH01 KU01 TA01
DG01
Basochhu Hydro
Chhukha Hydro Kurichhu Hydro Tala Hydropower
Corporate OIIice
power Plant
power Plant power Plant Plant
T. Li!t o7 Pro7it C"tr! o7 ,GPCF -
BS01 Basochhu Hydropower Plant
CH01 Chhukha Hydropower Plant
KU01 Kurichhu Hydropower Plant
TA01 Tala Hydropower Plant
DG01 Corporate OIIice
8.@.8 B$!i"!! Pro:!!
8.@.8.1.1 Co!t & R1"$ E%*"t A::o$"ti"-
There are two types oI cost elements:
1. Pri*&r' Co!t / (R1"$+ E%*"t!
Primary c ost and Revenue element Iorm the link between Financial Accounting and Cost Accounting.
Each oI these cost elements have a G/L account backing.
Business will create the Primary Cost Elements at the time oI creating the G/L ac count with the
appropriate cost element category (i.e Primary Cost (1), Revenue (11), Sales Deduction (12) etc.)
In DGPC, Company Code DG01 is assigned to controlling area DP01.
Primary Cost Element in DP01 Controlling area c orresponds to a Revenue and Expense G/L
accounts in General Ledger. General Ledger accounts are deIined by Chart oI Accounts oI the DGPC
Company Code.
Once the GL account is created, Primary Cost Element is created in CO under the Controlling area by
entering validity period, description and cost element category Ior it.
All Primary Cost Elements must have G/L backing.
Co!t E%*"t C&t-or'
Cost Element Category is used to determine the relevant transaction oI a cost element. For example,
Cost Element Category 1 is Ior primary cost postings, Cost Element Category 11 is Ior revenue
postings Irom sales accounting and 12 are Ior sales deductions.
Wipro Ltd. P&- 12B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Cost oI Goods ManuIactured (COGM), WIP OIIsetting & Price diIIerence accounts should not be
created as cost elements.
In case oI any addition to Expenses & Revenue GLs, Cost element will be created in the same screen
immediately aIter creation oI GL Account.
Examples oI Cost elements with Category: -
C&t-or' Co!t E%*"t N&* (EE&*p%!+
1 Telephone Expenses, Consumption oI Material, R&M Expenses.
11 Sales Revenue, Rent Receipt
12 Discounts, Rebates
22 External Settlement
Codes & Descriptions oI Primary Cost & Revenue Elements will be same as that oI corresponding GL.
There would not be any deIault account assignment in Cost Element Master Data. However, the
derivation oI cost center deIault account assignment Iunctionality (OKB9) will be used, which is a
customization activity.
2. S:o"d&r' Co!t E%*"t!
Secondary Cost Elements are used to carry costs Irom one cost object to another within Controlling
module without aIIecting FI postings. In other words , Secondary Cost Element postings occur in CO.
Accordingly, secondary cost element will not appear in FI Chart oI Accounts. i. e. Secondary Cost
Elements does not have G/L backing.
The Iollowing secondary cost elements have been created Ior DGPC.
Co!t
E%*"t
Co!t E%*"t! ,!:riptio" C&t-or'
921000000 Internal Settlement 21
921000023 PS Settlement Others 21
943000001 Labour Activity 43
961000001 Earned Value Analysis 61
=. Co!t E%*"t Gro$p.
Cost Elements are grouped Ior the purpose oI analysis, reporting, allocations (distributions &
assessments), creation oI allocation structures & PA transIer structures. Business can also create
new cost element groups as and when needed Ior above purposes.
8. Co!t C"tr St&"d&rd /ir&r:.' & Co!t C"tr!.
Once cost elements are set up, the entered cos ts are assigned to the organizational areas where they
are incurred.
Cost Centers are responsibility areas Ior costs within the organization. Cost Centers are logical units
or Iunctional areas or locations oI a company.
Wipro Ltd. P&- 12C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
BeIore Cost Center is created, a hierarchical structure (called Standard Hierarchy) is set up and
assigned to the controlling area. Once created, it cannot be deleted or changed in Controlling Area.
The Cost Center is the lowest node oI the hierarchical structure.
In DGPC, a standard hierarchy (DGPC) is to be assigned to the Controlling Area DP01 and Cost
s are created considering the company s overall operational structure. Center
It is suggested to k eep the no oI Cost Centers minimum to the level it can be managed. II Cost
Centers are opened at the Iurther lower level but no data (plan/actual) is Ilowing to many oI them,
then it is not advisable to increase the number oI Cost Centers.
On the other hand, it should also be kept in mind that Cost Centers are to be opened at lowest level
Ior which management needs break-up oI cost and at the same time it is also practical to book
expenses at that level.
In view oI above, the Iollowing Cost Centers are Iinalized Ior DGPC.
# C OS T CE NTR E ,GP C
/ &d !
O77 i: o 7 /R & F i" &" : &
Co r po r &t A$ to I "t r " &% P ro 5 :t o 7 )&t r i& % B o& r d o7
S : $ ri t' Fi r )& " &- i" - I" 1 !t *" t Ad *i" . A77 &ir ! 2 o r6 !.o p A$ d it , p tt )&" &- * "t ,ir : to r ! P %&" t !
,ir : to r , pt t. ,p tt .
( O7 7i : +
)&t r i& % R! & r: . Co r p or & t Co r p or & t Co rp o r &t
C " t r! o 7 B/P
A" d O7 7i : Ad *i" )& "& - * "t Co . ), O7 7i: P r o 5 :t O7 7i : V . i:% ! E I $i p* " t! E E: %% " :
(CO + , 1 %o p 3 S : $ ri t' O7 7i: F i" &" :
* "t V. i: % 3 )&: . i" r '
C/P )&t r i& %
G$ !t Co . B/P B/P
B/P B/P P r o 5 :t )& "& - * "t Co E V&3 ,i! &! t r /o $! A d*i " Co . F ir
S : $r it ' P % &" " i" - F i" &" : ( B/P + T A )& " &- 3 3 CO . . V. i: % 3 )&: .i " r '
&
* " t 4/P CO
C/ P
,! i- " )&t r i& % C/P
C/ P
CoE ,I3 B/P Ad*i " )& " &- * " t B /P F ir F i" &" : V. i: % 3
B $! i" ! ! )&: .i " r ' S : $ ri t' )A ( C/P + C/P
4/P , 1 %op 3 T /P P ro 5 :t
* " t Co "! tr $ :t 4/P V. i: % 3
)&: .i " r ' 4/P Co E / R F i" &" : C/P F ir 3 io " G$ !t 4/P
T /P S : $ ri t' B/P S to r ! & )& t r i&% F W /o $!
Co r po r &t A d*i " R: i pt )- t.
V. i: % 3 3 B/P
P %& " "i "- ( P /%i" - + (C/P + N i6& :. . $ T &%& T /P
T /P 4/P F ir P ro 5 :t C/P /R & F i" &" :
S : $r it ' Co E CP )&t r i& %
Ad *i"
)&" & - *" t
( 4/P + ICT
T/P F ir
C/P )&t r i& % G$ ! t
/R &
)& " &- * " t /o $!
Ad*
ICT3 B/P ( T /P +
S to r ! &
)& t r i&% G$ !t G$ !t
ICT3 C/ P R: i pt !
)- t (T /P + /o $ ! 3 /o $! 3 (P % i" -+
S i %i- . C /P
I CT 3 C O
T /P /R &
A d*i " 4/P Ad *i"
ICT 3 4/P
G$ ! t
4/P
T /P /R & G$ !t /o $ ! /o $! B/U
Ad *i" . Ad *i" 3 T /P 3 4/P .
ICT 3 T/P
Wipro Ltd. P&- 12@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
,/PC (Co!t C"tr+
Construction Division
Finance Division Administration Division Board oI Directors
(DGM - OIIice)
Head Works Division ICT Unit Environment Unit
Power House
Finance Division Liaison Unit
Division
HRT Division
Contract Division
Quality Control
Division
InIrastructure
Division
Wipro Ltd. P&- 1=0 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Co"tEt ,i&-r&* 7or Co!t C"tr A::o$"ti"-
MM Module FI Module
Indirect Material
Consumption GL Posting with
Cost Centre
Co!t C"tr
A::o$"ti"-
Cost Centre Assessment oI
Costs
Depreciation ProIitability
Analysis
(CO-PA)
AM Module
A. Co!t C"tr Gro$p
Each Cost Center in SAP can belong to one or more than one Cost Center groups Ior diIIerent
purposes. The Cost Center groups are deIined Ior allocation cycle and reporting purposes.
Besides standard hierarchy, DGPC needs to create Cost Center groups on the basis oI the
Iunctionality. In DGPC, the Cost Center groups are HR, Operation and Civil etc.
6. A!!!!*"t o7 Co!t C"tr!
Assessment Cyc le is created to transIer primary and secondary costs by way oI secondary cost
elements Irom a s ender cost center to receiving cost centre.
This Iunctionality will be used Ior allocation oI cost like Servic e Cost Center Costs over Operation
Cost Centers.
In DGPC, assessment will be created to transIer/allocate primary costs by way oI secondary cost
elements Irom a sender Cost Center to receiving Cost Center based on tracing Iactors such as Plant
Capacity or Employee Numbers etc. In assessment, original cost elements oI the sender cost object
will remain at the sender cost object and a secondary cost element (as deIined in conIiguration oI
assessment cycle) will carry the amount to the receiver cost object on the basis deIined in the c ycle.
However, the process oI alloc ating the Corporate OIIice Cost and Revenue to respective plant Ior the
purpose oI tariII determination without aIIecting the proIit centers reporting may require to be
developed.
Wipro Ltd. P&- 1=1 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Actual Value Flow to Cost Center
MM SD FI CO
Vendor
Invoice
Cost
Accounting
Posting to
Document
Cost Center
Goods
Issue
Expenses
(including
depreciation
posting)
Revenue
posting to
Sales Billing Accounting
Document ProIit
Centers
Wipro Ltd. P&- 1=2 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Period End Closing
Cost Centers
Start
Run
DeIine
Allocation
Allocation
Cycle
Cycle
(Test Run)
Check Log Correct the
Ior Errors error
II any errors YES
NO
Rerun
Allocation
Cycles-
Posting Run
Run
Reports
End
Wipro Ltd. P&- 1== o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
,!:riptio" o7 I*pro1*"t!
S.No ,!:riptio" o7 i*pro1*"t! CSBP p&i" &r& &ddr!!d R*&r6!
1 Ass essment is possible in the system.
2 Online reporting with various
Combinations
3 Online capturing oI cost on Cost
Centers.
8.@.8.1.2 Pro7it C"tr A::o$"ti"-
ProIit Center Accounting (PCA) helps to analyze the operating results oI the internal organizational
units. ProIit Center Reporting is used to control the res ults oI the individual areas oI responsibility
(proIit centers) within the organization.
Broad objective oI ProIit Center Accounting in DGPC is to get ProIit and Loss ac count and Balance
Sheet Ior each proIit center in FI Ior analysis, reporting and consolidation purposes.
Pro7it C"tr St&"d&rd /ir&r:.'
The Standard Hierarchy is a proIit center group or tree structure, which contains all the proIit centers
in one Controlling Area. The Standard Hierarchy us ually corresponds to the organizational structure
used in PCA. At the time oI creation oI a proIit center, proIit centre must be assigned to a node oI the
standard hierarchy. The standard hierarchy is used in the inIormation system, allocations and various
planning Iunctions.
o In DGPC, standard hierarchy oI the proIit centers will be DGPC.
Creation oI Standard Hierarchy is a customizing activity. It is created in ,Maintain Controlling o
Area Settings in P CA.
o As new GL is activated, PCA need not be activated in Controlling Area.
o The Standard Hierarchy can be changed in Easy Access Screen.
Evaluation oI P & L Ac count and Balance Sheet are done by FI, even though ProIit Centers are
created by CO as the data mainly Ilow Irom FI.
Assignment to Company Code will determine Irom which Company Code the proIit center will receive
postings.
Cr&t Pro7it C"tr!
In DGPC, all the Plants will be created as ProIit Centers.
BS01 B&!o:..$ /'dropo2r P%&"t
C/01 C..$6.& /'dropo2r P%&"t
4U01 4$ri:..$ /'dropo2r P%&"t
TA01 T&%& /'dropo2r P%&"t
,G01 Corpor&t O77i:
Wipro Ltd. P&- 1=8 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
However, as DGPC is going Ior proIit Center wise ProIit & Loss Accounts and Balance Sheets, proIit
center s hould be assigned to the Iollowing objects : -
1. Material Master
2. Projects
3. Cost Centers
4. Internal Orders
5. Maintenance Orders
6. Fixed Assets (through Cost Center)
7. Sales Orders
These assignments s hould be strictly Iollowed.
Like cost centers, time based proIit centers can be deIined.
Time-based Iields let to change inIormation in the proIit center master record, such as the person
respons ible Ior the proIit center at a speciIic point in time, without having to create a new proIit center
and without losing any inIormation about the previous person responsible.
Unlike cost centers, proIit centers need activation aIter creation as they are created in inactive status.
Pro7it C"tr Gro$p
A ProIit Center Group is an alternative hierarchy to the Standard ProIit Center Hierarchy. In addition to
the standard hierarchy Ior controlling area, alternative proIit center hierarc hies can also be created
namely "ProIit center Groups" Ior use in the inIormation system, allocations and planning. In contrast
to the standard hierarchy, these proIit center groups do not have to contain all the proIit centers in the
controlling area. On the c ontrary, proIit center groups let to select only certain proIit centers and
reorganize them to allow more Ilexibility.
DGPC will create proIit centers Ior its Plants and Corporate OIIice, hence no grouping is needed.
F%o2 7or Pro7it & Lo!! A::o$"t
For billing documents, proIit center will be deriv ed Irom the material in the s ales order.
For any goods movement, proIit center will be derived Irom the material and plant
combination.
For all FI direct postings, proIit center derivation will be through cost centers.
For asset related postings, proIit center deriv ation will be through cost center assigned to the
asset master. This will be based on the DGPC Cost Center Hierarchy and diIIerent cost
center Ior diIIerent divisions.
For other P&L Accounts, proIit center will be derived through cus tomized automatic account
assignment.
In brieI, Ior all expenses, data Ilows Irom cost center to proIit center and revenue proIit center will be
derived Irom material master.
Wipro Ltd. P&- 1=A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
F%o2 7or B&%&": S.t It*!
Flow Irom Asset Management: ProIit center will be derived through the cost center or internal
order inIormation in the asset master.
TransIer oI Material Stock: For inventory values proIit center will be derived Irom the
Material/Plant Combination.
Flow Irom Accounts Payable and Receivable: Receivables are divided according to the
corresponding revenue line items and assigned to the proIit centers through document
splitting in FI module. Payables are posted to the proIit center through the material ordered in
purchase orders.
Other Balance Sheet items will be derived through Document Splitting Structure in FI module.
F%o2 7ro* Co"tro%%i"- 3 Priod E"d C%o!i"-
For allocations in Cost Acc ounting (distribution or assessment) the Iollowing records are updated in
ProIit Center Ac counting:
Whatever allocation will happen in system will aIIect proIit c enter balance als o.
II allocation is inter proIit centre s, then balances oI respective proIit center will be aIIected
entre s and iI allocation is intra proIit c , then there will be no eIIect on balances.
In case oI any inter proIit center assessment, system will use document splitting conIiguration
to derive the proIit center.
,!:riptio" o7 I*pro1*"t!
S.No ,!:riptio" o7 i*pro1*"t! CSBP p&i" &r& R*&r6!
&ddr!!d
1 Online reports are available
at ProIit Center Level
System will automatically derive ProIit
2 Center Ior every transactional entry in
system
8.@.8.1.= I"tr"&% Ordr!
Internal Order is a Cos t Object which can capture Costs Ior Management Reporting.
In DGPC, the Internal Orders will be Plant speciIic (ProIit Center SpeciIic).
Order types (Plant SpeciIic) will be diIIerent and will be driven by the requirement oI Account Heads.
Internal Orders are oI two types,
1. Real Internal Order
Wipro Ltd. P&- 1=6 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
2. Statistical Internal Order
1. R&% I"tr"&% OrdrF
Real Internal Order can be used to capture the cost oI special events/occas ion Ior reporting to
Management and Iurther aIter completion oI the event, the costs can be settled to respective Cost
Centers.
During booking into Real Internal Order, the real posting goes into Real Order and iI a Cost Center is
also entered, only statistical entry Ilows into Cost Center.
II initially the appropriate receiver (Cost Center) oI the costs is not known, the costs are s ettled to Real
Internal Order. AIter completion oI the event, the Costs are then settled to respective Cost Centers on
a deIined/decided basis maintained in Settlement Rule.
DGPC is not intending to create real orders as on date. II requirement is realized in Iuture course oI
time, it will then be l created. As per the present requirement, the orders relevant transactions will
come Irom PS, PM, Investment Orders coming Irom AA, which will originate outside CO.
2. St&ti!ti:&% I"tr"&% Ordr :
Statistical Internal Order helps in parallel recording oI expenses in addition to the booking in SpeciIic
Cost Center. In this case, the real entry Ilows into the Cost Center and only s tatistical entry Ilows into
the Statistical Internal Order.
The Statistical Order need not /can not be settled as it contains only statistical postings since the real
posting have already gone to the relevant Cost Center.
With the help oI Statistical Internal Order, analysis oI some oI the expense GLs could be carried out.
Example: -
Telephone Expenses
Annual ConIerence Expenses
All the telephones and annual conIerence expenses can be created as Statistic al Internal Orders.
Unlike Real Order, at the time oI booking into Statistical Internal Order, the Cost Center is known and
posted into.
Based on the nature oI posting (FI postings), DGPC will decide and choose the expense GLs Ior
which the Statistical Internal Orders are to be created, to which as at the time oI manual posting the
Internal Orders can be booked into.
It has been decided to create Statistical Internal Orders Ior those GLs in which data Ilows only Irom FI
entry.
In Internal Order, there is an option to release the order Ior posting. An unreleased Internal Order
cannot receive postings into it. However, the order can be released automatically when saving by
selecting the appropriate activity in Order Type.
For analysis and reporting purposes, internal order groups can be used, however, in DGPC Internal
Order Group will not be created. Though no Internal Order Group will be created, all analysis and
reporting will still be available at Internal Order Level.
Wipro Ltd. P&- 1=B o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
A. I"tr"&% Ordr Stt%*"t
Real Internal Order can be used to capture the cost oI special events /occas ion Ior reporting to
management and Iurther aIter completion oI the event the costs are settled to respective Cost
Centers.
Only Real Internal Orders can be settled.
During booking into Real Internal Order, the real posting goes into Real Order and iI a Cost Center is
also entered, only statistical entry Ilows into Cost Center.
Hence, the costs booked into the Real Internal Order needs to be settled to the respective Cost
Centers.
II initially, the appropriate receiver (Cost Center) oI the costs is not known, the costs are settled to
Real Internal Order. AIter completion oI the event, the Cos ts are then settled to respective Cost
Centers on a deIined/decided basis maintained in Settlement Rule.
Settlement needs a Settlement ProIile, Allocation Structure and Settlement Rule.
Settlement proIile deIines the valid receivers and Allocation Structure. Settlement ProIile is attached
to Order Type.
Allocation Structure contains the assignments, source cost elements and settlement cost elements.
Allocation Structure is attached to the Settlement ProIile.
Settlement Rule contains the type oI receiver (that is allowed in Settlement ProIile), the rec eivers
(Example Cost Centers) and the proportion oI settlement.
DiIIerent Settlement Rule can be maintained Ior diIIerent periods. However, in case oI DGPC, period
dependent settlement scenario does not exist as on date.
Order settled can also be reversed iI required.
Statistical Internal Orders cannot/need not be settled as the real posting is already in place while
booking to Statistical Order. An Internal order aIter Technical completion cannot receive any posting.
However, the TECO s tatus (TECHO is a status oI the Order and once user made this status, then that
Internal Order cannot receive any postings) can be revoked. But a closed order cannot be revok ed Ior
Further use. Hence, all the orders those are Iully s ettled and no Iurther posting is expected to it,
should be closed.
Wipro Ltd. P&- 1=C o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Internal Order Processing
CO FI SD MM
Start
Create
Internal
Order
Direct Create
posting in
Planned
Financial Cost and
Accounting
Budget Ior
I.O
Create /
Release
Release
Order
P.O w.r.t I.O
Automatic
Receive
posting to
goods &
IO and Cost
services
Center
Accounting
Document
Periodic
Posting
Cost
Allocation
Settle order
cost to Cost
Center
End
Wipro Ltd. P&- 1=@ o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
B. P) Ordr Stt%*"t
The costs that arise Irom processing an order (Ior example - costs Ior material/stores & spares, issued
to the order) have the individual technical objects (equipment, Iunctional locations) as a reIerence
object.
The costs are initially collected on the order. They are then transIerred to the settlement receiver
speciIied in the settlement rule.
Orders are mainly settled automatically at regular intervals.
In DGPC, the maintenance orders will be time independent. Hence, they need to be settled on
monthly basis. List oI PM order types that will be maintained Ior DGPC are as below: -
S. No. Ordr T'p N&*
1 PM01 Maintenance Order- Preventive
2 PM02 Maintenance Order- Breakdown
3 PM03 Maintenance Order- NotiIication
4 PM04 Reimbursement Order
5 PM05 Calibration Order
6 PM06 Capital Investment Order
The system settles the order to the speciIied receivers (Cost Centers).
In DGPC, only Revenue Expenses Postings will happen in PM orders. Hence, they will be settled to
respective Cost Centers. AIter the settlement, the balance on the order is 0.
In case the liIe oI maintenance order is more than 1 month, at the month end, the order will be
partially settled and only aIter completion oI the order, it will be Iully settled.
P&rti&% Stt%*"tF -
The total amount booked into the order till the month end will be settled and the Order will be k ept
open Ior Iurther posting into it.
F$%% Stt%*"tF -
The Iinal cost booked to the order aIter the last month will be settled and the order will be closed to
restrict it Irom Iurther posting.
C. Pro5:t S'!t* Stt%*"t
Projects are generally part oI the internal processes oI a c ompany.
One oI the Iirst steps in project planning is to break down the work into tasks and set up a hierarchy.
In the Project System, the organization oI the work and people in the project can be planned
according to the work breakdown structure (WBS).
The costs that are captured in Project needs to be settled to the receiver (Assets/AUC).
DGPC will create projects to capture Capital Expenditures and at the end oI the project it is capitalized
to the respective Assets or to Assets under Construction.
Wipro Ltd. P&- 180 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
In the case oI WBS elements Ilagged as capital investment measures, separate settlement runs must
be carried out Ior costs which can be capitalized and Ior costs which cannot be capitalized i.e. in WBS
Element, two possibilities are there;
1. User can s ettle all cost to Asset, and
2. Out oI total cost one can settle some cost on Asset and some can be settled on Cost Centre.
The settlement process has to be run periodically and by cost element.
The cost which can be capitalized will be settled to AUC/Asset and the cost which cannot be
capitalized will be settled to respective Cost Centers.
Where the liIe oI the project is more than one month, at month end, the cost captured in the project
needs to be settled to the respective Assets under Construction (AUC).
With the help oI Budget ProIile, controlling system c an be established Ior Project related expenses.
Settlement ProIile deIines valid Receivers, Allocation Structure and GL Document Type.
Settlement rule deIines the category oI receiver and the receiver object. Settlement rule can be time
dependent.
Simulate the settlement Iirst in a test run, without saving it and run actual settlement aIter checking
and conIirmation oI the correct amount.
Wipro Ltd. P&- 181 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Period End Closing
Cost Centers Internal Orders
Start Start
Select
DeIine
Internal
Allocation
Order Ior
Rules
settlement
Run
DeIine
Allocation
Settlement
Cycle
Rules
(Test Run)
Run
Check Log Settlement
Ior Errors Cycle
(Test Run)
Rerun
Allocation Check log
Cycles- Ior errors
Posting Run
Rerun
Run Settlement
Reports Cycles-
Posting Run
End
Run
Reports
End
Wipro Ltd. P&- 182 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
,!:riptio" o7 I*pro1*"t!
S. No ,!:riptio"! o7 i*pro1*"t! CSBP p&i" &r& &ddr!!d R*&r6!
1 Settlement will be very easy in the
system.
2 Reports available according to
Order
3 Tracking oI Expenses will be online
A STAN,AR, INFOR)ATION S>STE)
SAP as standard Iunctionality oIIers various module wise reports Ior various analysis & help in
decision making Ior the business organization. Lis t oI such standard reports is given below:
SALR87012326 Chart oI Accounts
SALR87012328 G/L Account List
SALR87012330 Account assignment manual
SALR87012308 Display Changes to G/L Accounts
SALR87012333 G/L Accounts List
SPL086000030 G/L Account Balances- Trail Balance (New)
SPL086000031 Transaction Figures Account balance
SPL086000032 Structured Account balance
FBL3N GL Line Item Display
FS10N GL Balance Display
KS13 Cost Centers: Master Data Report
KA23 Cost Elements: Master Data Report
SALR87012301 Totals and Balances(trial balance)
SALR87011963 Asset Balances by Asset Number
SALR87011964 Asset Balances by Asset Class
SALR87011966 Asset Balances by Cost Center
SALR87011967 Asset Balances by Plant (FAR)
SALR87011979 Physical Inventory by Cost C enter
SALR87011981 Physical Inventory by Asset Class
SALR87011963 Asset Balances A series oI query programs based on
diIIerent selection criteria.
Wipro Ltd. P&- 18= o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
Physical Inventory Lists
A series oI query programs based on diIIerent selection
SALR87011979 82
criteria.
Depreciation on Capitalized Assets (Depn Simulation)
Simulated depreciation on assets/asset classes and Projects
SALR87012936
(can be restricted t o speciIic WBS elements).
Depreciation Current Year
SALR87012026
Depreciation analysis by asset.
SALR87012075 Asset history(Asset card maintained
Manually) Complete detailed history oI each asset.
AW01N Asset Explorer
FK10N Display Vendor Balances
FBL1N Vendor Line Item Display
SALR87012084 Open Items - Vendor Due Date Forecast
SALR87012078 Due date analysis Ior open items
SALR87012103 List oI vendor line items
SALR87012084 Open item- vendor due date Iorecast
SALR87012105 List oI down payment open on key date
J1IINMIS TDS report
MB51 Material Display Document
MB52 Display Warehouse Stocks
MM54 Consignment Stock
MB59 Material Display Document
MB5T Stock In Transit
MMBE Stock Overview
FBL5N Customer Line item Display
FD10N Customer Balance Display
FD03 Display Customer in Company code
XD03 Display Customer centrally
SALR87012182 Display changes to customers
SALR87012173 List oI all customer line items
SALR87012199 List oI customer down payments open on key date
SALR87012168 Due date analysis Ior open items
SALR87012169 Transaction Iigures: Account balance
SALR87012170 Transaction Iigures: Special sales
SALR87012171 Transaction Iigures: Sales
SACO52000887 Receivables: ProIit center
F.30 Customer Evaluation (Based on Reconciliation Account,
Credit representative, Credit Risk Category)
F.17 Customer balance conIirmation
F.27 Customer account statement
FBCJ Cash Journal
FCHN Cheque Register
SALR87009712 ProIit Center List: Plan/Actual
Wipro Ltd. P&- 188 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
SALR87013340 ProIit Center Group: Plan/Actual/Variance
SALR87009717 ProIit Center Group: Quarterly Comparison oI Actual Data
SALR87013343 ProIit Center: Receivables
SALR87013344 ProIit Center: Payables
KSB5 CO Documents: Actual Costs
KA23 Cost Element Master List
KALR Cost Elements: CO Line Items
SALR87013611 Cost Centers: Actual/Plan/Variance
SALR87013633 Cost Centers Actual /Plan /variance previous year
SALR87013612 Range: Cost Centers
KP07 Display Cost Element Plan
KP27 Display Activity Plan
KSBL Planning Report Ior Cost Center
KSBT Cost Centers/ Activity Prices Report
KOK3 List oI Internal Orders
SALR87012993 Orders: Actual/Plan/Variance
KO2B Display Budget Document
KOB4 Budget Line Items
SALR87012995 List: Orders
SALR87013001 Orders: Actual Yearly Comparison
SALR87013002 Orders: Actual Quarterly Comparison
SALR87013003 Orders: Actual Period Comparison
SALR87012993 Orders: Actual/Plan/Variance
KOC4 Cost Analysis
SALR87013326 ProIit Center Group: Plan/Actual/Variance
KE5Z ProIit Center: Actual Line It ems
MCI8 Cost Analysis
IW33 Plant Maintenance Orders
IW39 List oI plant maintenance Orders
IW43 ConIirmation display Ior Plant Maintenance Orders
SALR87013532 Plan/Actual/Variance
SALR87100185 Actual Costs Ior Each Month (Current Fiscal Year)
SALR87100186 Planned Costs Ior Each Month (Current Fiscal Year)
SALR87100190 Plan/Actual/Variance Ior Each Project and Person
Responsible
CJI8 Budget
CJI3 Actual Cost/ Revenue booked on PS Order
CJI4 Plan Cost/ Revenue booked on PS Order
SALR87013556 Funds Overview
SALR87013557 Budget/Actual/Variance
Wipro Ltd. P&- 18A o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.

# Gr" FICO B$!i"!! B%$pri"t
6 ANNE?URES
6.C A""E$r 1 #4' ,&t& Str$:t$r
2BPFSBPFIC O0.
3.vsd
6.@ A""E$r 2 #B$!i"!! Pro:!! )&!tr Li!t
A ssetMaster.xlsx Bank Master.x lsx GL Master.x lsx
eGreenFIBPML.XL
S
# 6.10 A""E$r = FRICE O95:t!
DGPC - Reports.xls Report List -RFP.xlsx
Wipro Ltd. P&- 186 o7 186
Wipro Limited, 2010, All Rights Reserved.
This document is proprietary to Wipro Inotech, a division o Wipro Limited.
!ou may not modiy, copy, reproduce, repu"lish, upload, post, transmit or distri"ute any material rom this document,
in any orm or "y any means, nor may you modiy or create derivative #or$s "ased on the te%t o any ile, or any part
thereo or pu"lic, private or commercial use, #ithout prior #ritten permission rom Wipro Limited.