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Mitsubishi Electric Information Systems Corporation

TITLE

Financial Accounting Process Flow

KEY WORDS

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DOCUMENT No.

2009.12.14

MDIS
Motoyoshi

MDIS
Enokida

MDIS
Aono

C500-2-0304

34

ss Flow

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NT No.

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Mitsubishi Electric Information Systems Corporation

DOCUMENT No.

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C500-2-0304

CONTENTS

SECTION

TITLE

Cover
Changes
Contents
FI01

General Ledger Document Entry

FI02

Vendor invoice entry

FI03

Out of Pocket Payment Settlement Bank Transfer

FI04

Manual Payment

FI05

Automatic Payment Processing (Employee)

FI06

Automatic Payment Processing

FI07

Customer invoice entry

FI08

Receivables Collection Bank Transfer

FI09

Receivables Collection Cash, Check

FI10

Deposit Balance Confirmation

FI11

Accrual Deferral Posting

FI12

Foreign Currency Valuation

FI13

Acknowledgment and Automatic Clearing of Stock in Transit and Funds Still to be Invoiced

FI14

Change of the Posting Period which can be Posted

FI15

Plan/Actual Control of Financial Statements

FI16

Ledger Display

FI17

Balance Carried Forward

FI18

Sales/Purchase Tax Declaration

FI19

Fixed Asset Acquisition (Acquisition from Materials)

FI20

Fixed Asset Acquisition (Fiscal Only)

FI21

Fixed Asset Acquisition (In-House)

FI22

Fixed Asset Acquisition (Capitalization of Assets Under Construction)

FI23

Fixed Asset Acquisition (Investment Order Settlement)

FI24

Fixed Asset Retirement (Divestiture)

FI25

Fixed Asset Retirement (Disposal)

FI26

Fixed Asset Transfer (In-House)

FI27

Impairment Loss Entry

FI28

Increased Depreciation

FI29

Periodic Depreciation

FI30

Other System I/F

FI31

Reports

Mitsubishi Electric Information Systems Corporation

DOCUMENT No.

C500-2-0304

o be Invoiced

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C500-2-0304

Financial Accounting (FI) Business Process Flow


FI01 General Ledger Document Entry
Accounting

Process

Journal voucher
entry
Journal
voucher
Approv
al

G/L Document Posting ( FB50 )


Input of expenses not entered as payables and
transfer journal entries etc. are input from the general
ledger

FB50 - G/L account posting entry


Document
entry

FB03 - document reconciliation

Document Reconciliation ( FB03 )


After document entry, the numbered document is
displayed for verification

Confirmation

Voucher storage
Journal
voucher

Daily Document Verification


General Ledger Item, List for Printing
Compact Journal ( S_ALR_87012289 )
( S_ALR_87012282 )
Line Item Journal ( S_ALR_87012291 )
Balance Display ( FS10N )
Account Number Line Item Display ( FBL3N )
A daily report is printed after the completion of daily
tasks and the documents posted on that day are
verified (including posting of parked documents).

Document NO
Document
Input NO
Input

Document
verification

MDIS

S_ALR_87012282 - G/L item, list for printing


S_ALR_87012289 - Compact journal
S_ALR_87012291 - Line item journal
FS10N - Balance display
FBL3N - Account number line item display

3.3.6-13

Add-on

Remarks

Financial Accounting (FI) Business Process Flow


FI02 Vendor invoice entry
Headquarters / Branch Office / Factories
(payment
recipient)

Accounting

Process

Incoming invoice

Required items for invoices are entered and verified


at headquarters, branch offices, and each factory.

Invoice

The account number


Thecost
account
number
and
center
etc.
cost center
isand
entered
on the etc.
is entered
on theand
incoming
invoice
incoming
invoice
approval received. and
approval received.

Input of required items

Invoice

Approval

The invoice is forwarded to accounting.


Invoice

The content of the invoice is verified in accounting


and the payable amount is entered.

Verification of
invoice
content

Vendor Invoice Entry ( FB60 )


Accounts payable and other payables from the vendor are
registered

FB60 - Invoice
Entry of
payable

Voucher
storage

Various expenses / other payables

Invoice

The accounts payable or other payable is payed using


bank automatic payment (see scenario F12).

To Automatic Payment
(FI12)

MDIS

3.3.6-14

Add-on

Remarks

Financial Accounting (FI) Business Process Flow


FI03 Out of Pocket Payment Settlement (bank transfer)
Each Department

Creation of
settlement
form

Approval

Out of
pocket
money
settlement
form
receipt

Accounting

Process

Out of Pocket Settlement Form is filled in when settling


out of pocket money,

Business
travel
expense
settlement
form

Out of Pocket Settlement Form is filled in when settling


out of pocket money, the receipts are attached, and
authorization is received from each department.

receipt

The Out of Pocket Settlement Form is forwarded to


accounting.

Verification of
settlement
form content

Approva
l

FB60 - Invoice
Entry of
payable

travel expenses payable-employee


expenses

Vendor Invoice Entry ( FB60 )


The employee's out of pocket amount is entered as
payable after the settlement form content is verified by
accounting and authorized.

Verification of
entry
document

Voucher
storage

Business
travel
expense
settlement
form

receipt

The out of pocket money payment is performed by


transfer to the bank account of each employee using
automatic payment. (Refer to scenario FI05)

To automatic
payment
(employee)

MDIS

3.3.6-15

Remarks

Financial Accounting (FI) Business Process Flow


FI104 Manual Payment
Accounting

Stock/purchasing
control

Process

Entry of payable

FBL1N - payment recipient line item


display/change
Accounts
payable entry

Balance
confirmation

Payment
document
entry

Vendor Line Item ( FBL1N )


For items among accounts payable and other payables
not applicable to automatic payment, manual payment
transaction is performed after confirmation of the payment
due date and amount.

Confirm the payment


Confirm
the of
payment
date,
amount
date, amount
payment
etc. of
payment etc.

Items not applicable to automatic payment are


Cash payment
Transfer of cash in hand
Manual FB processing
Postal transfer
Overseas wire
For payment transactions where accounts payable or
other payables is not entered, journal entries are input in
the general ledger using G/L account posting.

Payment
document

Approv
al

Various expenses cash, deposit

Payment run

Payment Posting ( F53 )

F-53 - Posting
Payment
posting

Voucher storage

Payment is made and accounts payable and other payables


are reconciled.

accounts payable / cash


other payables / cash

Payment
document
Document NO Input
Document NO Input

MDIS

3.3.6-16

Remarks

Financial Accounting (FI) Business Process Flow


FI05 Automatic Payment Processing (Employee)
Accounting

Out of pocket
payment
settlement

Process

Automatic Payment Processing ( F110 )


In automatic payment (collective payment), the data to be
paid by the designated date is extracted and the payment
proposal data is created.

F110 - payment
Parameter
update
F110 - payment
Payment
proposal
execution

This process only applies to T (transfer) payment methods.

Payment
proposal

S_P99_41000099 - payment list


Payment
proposal
list output

The payment recipient for this process shall be employees


only.
The amount of payment is summarized per employee.

Business travel
expense
settlement form

Payment
proposal list

Payment List ( S_P99_41000099 )

Check
amount paid
F110 - payment
Payment
proposal
editing
F110 - payment
Payment run
execution

It is possible to create a DME file and


send it to a bank (firm banking).

DME file

S_P99_41000099 - payment list


Payment
clearing list

Payment
clearing
list output

FB transfer
processing
DME file
Sent to bank

MDIS

Bank

3.3.6-17

Remarks

Financial Accounting (FI) Business Process Flow


FI06 Automatic Payment Processing
Accounting

Stock/purchasing
control

Supplier

Process

Remarks

Entry of payable
F110 - payment

Automatic Payment Processing ( F110 )


In automatic payment (collective payment), the data to be
paid by the designated date is extracted and the payment
proposal data is created.

Parameter
update

Accounts
payable entry

F110 - payment
Payment
proposal
execution

This process only applies to T (transfer) payment methods.


Payment
proposal

The amount of payment is summarized per payment


recipient.

F110 - payment
Payment
proposal
editing

The payment proposal data is confirmed and data which


requires payment lock is locked.

Payment
proposal

Payment List ( S_P99_41000099 )

S_P99_41000099 - payment list


Payment
proposal
list output

Payment
proposal list

Communication
of planned
payment amount

Invoice content
check

Payment
related
request /
confirmation

F110 - payment
Payment
proposal
editing

Automatic Payment Processing ( F110 )


Payment proposal editing is performed such as payment
lock, unlock, and change of payment method for payment
proposal data including requests from vendors.

accounts payable / bank sub account


bank sub account / current account

F110 - payment
Payment
run
execution

The payment run and print programs are executed


concurrently.
The firm banking DME file is created by executing the print
program.

DME
file

S_P99_41000099 - payment list


Payment
clearing list

The payment notice and inspection list is viewed at the


vendor to refer to the inspection details or communicate a
payment request.

Successful completion of the payment run is confirmed in


the payment log.

Payment
clearing
list output

FB transfer
processing
DME
file
FB
transfer
processing

Transfer processing
The DME file created by executing the payment run is
wired to the bank via FB.

Bank

MDIS

3.3.6-18

The payment notice and inspection list is viewed at the


vendor to refer to the inspection details or communicate a
payment request.

Financial Accounting (FI) Business Process Flow


FI07 Customer invoice entry
Headquarters / Branch Office / Factories
(customer)

Accounting

Process

Invoice delivery
invoice
(copy)

The profit center etc.


profiton
center
isThe
entered
the etc.
is entered
on and
the
invoice
(copy)
invoice (copy)
and
approval
is received.
approval is received.

Input of required items

Required items for invoices (copies) are entered and


verified at headquarters, branch offices, and each factory.

invoice
(copy)

Approval

The invoice (copy) is forwarded to accounting.


invoice
copy

The content of the invoice (copy) is verified in accounting


and the payable amount is entered.

Verification of
invoice
content

FB70 - invoice
Entry of
receivables

Voucher
storage

MDIS

Receivable / revenue account

invoice
copy

3.3.6-19

Customer Invoice Entry ( FB70 )


The accounts receivable and other receivables are entered
directly on the accounting document without passing through
Sales and Distribution.

Remarks

Financial Accounting (FI) Business Process Flow


FI08 Receivables Collection (bank transfer)
External

Accounting

Branch Office

(customer)

Process

Manual creation per each inspection


Invoice

FB02 - document change


Receipt of
incoming
transfer
information

FB

Incoming
payment
notice

Inspection item

Scheduled
incoming
payment date
maintenance

Clearing is not performed until the balance from the


previous month is fixed.
G/L Account Posting Entry ( FB50 )
The general ledger is registered in accounting based on
the incoming payment notice.
Customer Account Analysis ( FD11 )
Using the incoming payment notice sent from accounting,
each branch office views and confirms the open items for
each customer.

FB50 - G/L account document input


Deposit
deposit / temporary receipt
account
update
Incoming
payment
notice

The customer
The customer
name
is entered
is entered
inname
the item
text.
in the item text.

Accounts
receivable balance
confirmation

Clearing of
accounts
receivable
The posting date shall be
The
posting
date shall be
the
same
as the
the same as
the
accounting
department
accounting
department
incoming
payment
incoming
payment
journal
entry
posting
journal entry posting
date.
date.
The
customer name is
The customer
name
is
entered
in the item
text.
entered in the item text.

FD11 - analysis

F-28 - Incoming Payment Posting


temporary receipt / accounts receivable

Document
storage
Temporary
receipt
clearing
procedure

When the incoming payment amount > clearing value


difference amount transfered to down payment
When the incoming payment amount < clearing value
difference processed as partial payment
Customer Line Item Display ( FBL5N )

MDIS

Creation of
incoming
payment
statement

Account Clearing ( F-03 )


Clearing of temporary receipt is performed.
Account Number Line Item Display ( FBL3N )
Clearing result is confirmed.

F-03 - Account Clearing


FBL5N - Customer Line Item

FBL3N - Line Item Display/Change


Temporary
receipt
clearing
confirmation

Incoming Payment Posting ( F-28 )


The following processing is performed with the incoming
payment posting function.
Clearing of accounts receivable
Addition of journal entry for transfer charge etc.
When a difference remains between the incoming
payment amount and the clearing value, it is processed in
the following manner and entered on the report.

When there is a difference


Deposit,
miscellaneous
revenue and
loss, report

Approval

Incoming
payment
statement

Document Change ( FB02 )


Maintenance is properly performed for the scheduled
incoming payment date to allow for proper incoming
payment clearing at branch offices.

*Note, while this scenario processes incoming payments as


"temporary receipt", it is instead common to use the method
of clearing the receivable as "current/account receivable
(individual's name)" directly using Tr-cd: F-28.

Accounts
receivable
clearing
confirmation

3.3.6-20

Remarks

Financial Accounting (FI) Business Process Flow


FI09 Receivables Collection (cash, check)
(customer)

Branch Office

Accounting

Process

Manual creation per each inspection


Invoice
FB02 - Change

Document Change ( FB02 )


Maintenance is properly performed for the scheduled
incoming payment date to allow for proper incoming
payment clearing at branch offices.

Scheduled
incoming
payment date
maintenance

Inspection
information etc.

Clearing is not performed until the balance from the


previous month is fixed.

Cash / check
Collection
receipt
Receipt
(copy)

Receipt
(copy)

FD11 - analysis
Accounts
receivable
balance
confirmati
on
F-28 - Incoming Payment
Clearing of
accounts
receivable

Customer Account Analysis ( FD11 )


Incoming Payment Posting ( F-28 )
The collection of sales receivables is performed for each
customer at each branch office.

Cash / accounts receivable

Approval

Document NO Input
Document NO Input

Incoming
payment
statement

Creation of
incoming
payment item
form

The collected cash, check, receipt (copy), and incoming


payment statement is forwarded to accounting.
Cash / check

Receipt inspection is performed in accounting based on


the collected cash, check, receipt (copy), and incoming
payment statement. At the same time, confirmation of input
data is performed.

Incoming
payment
statement

Receipt
(copy)

Receipt
inspection

At accounting, the money is deposited in the bank


account immediately following cash receipt.

Voucher
storage

MDIS

3.3.6-21

Remarks

Financial Accounting (FI) Business Process Flow


FI10 Deposit Balance Confirmation
Bank

Accounting

Process

Deposit
statement

Balance Display ( FS10N )


The deposit statement received from the bank is
compared with the balance of the account number.

FS10N - Balance Display


Balance
confirmation

The account number


account
number
toThe
confirm
is set
and
to confirmon
is the
set and
confirmed
confirmed on the
screen.
screen.

Mismatch with
balance at hand
Yes
S_ALR_87012282 - General Ledger Item, List for Printing
General
ledger item

When there is a balance mismatch, the cause of the


mismatch is investigated.

review

FB50 - G/L Account Document Input

Account Document Input ( FB50 )


When the cause is identified, the document is filled out
and the relevant account number is updated.

Document
entry

MDIS

General Ledger Account Item Display


( S_ALR_87012282 )

3.3.6-22

Remarks

Financial Accounting (FI) Business Process Flow


FI11 Accrual Deferral Posting
Accounting

Process

Journal voucher
entry
Journal
voucher

Approval

Accrual / Deferral Document Entry ( FBS1 )


Next period expenses that cannot be considered expenses
for this period in period-end closing from among expenses
already payed will be transfered to prepaid expenses.

FBS1 - Accrual / Deferral Document Entry


Document
entry

F.81 - Accrual / Deferral Document


Reversal

Accrual / Deferral Document Reversal ( F.81 )


Reversal posting will be made to the original expense
account on the first day of the next period.

Reversal
entry

Voucher storage
Journal
voucher
Document NO
Document
Input NO
Input

MDIS

3.3.6-23

Remarks

Financial Accounting (FI) Business Process Flow


FI12 Foreign Currency Valuation
Accounting

Process
Valuation is performed for foreign currency deposits and
foreign currency receivables and payables.
Entry: Exchange Rate ( S_BCE_68000174 )
Confirmation of the exchange rate for valuation is
performed.

S_BCE_68000174 - Entry: Exchange Rate


Exchange
rate
confirmation

Foreign Currency Valuation ( FAGL_FC_VAL )


Open items posted in foreign currency during period-end
closing will be converted to Yen and valuated.

FAGL_FC_VAL - Foreign Currency Valuation


Post

Reversal posting will be made to the original foreign


currency on the first day of the next period.

MDIS

3.3.6-24

Remarks

Financial Accounting (FI) Business Process Flow


FI13 Acknowledgment and Automatic Clearing of Stock in Transit and Funds Still to be Invoiced
Accounting

Process

Automatic Clearing Without Using Currency ( F.13 )


Automatic clearing is performed on GR/IR clearing accounts
entered into both debit and credit in period-end closing.

F.13 - Automatic Clearing Without Using Currency


GR/IR
clearing
account
automatic
clearing

Clearing conditions include "amount" and "purchasing


document number".
GR/IR Clearing Account Adjustment ( F.19 )
GR/IR clearing account balance is transferred to another
account.

F.19 - GR/IR clearing account


Confirmation
of
adjustment
amount

"Credit balance" : received materials still to be invoiced


"Debit balance" : invoice for open materials
Transfer to accounts payable adjustment account

SM35 - Batch Input Monitor

Adjustment account reversal journal entry is posted on the


first day of the next period.
Transfer to materials adjustment account

Post

Batch Input Monitor ( SM35 )


Post is performed after verifying the adjustment result through
a test run.

MDIS

3.3.6-25

Remarks

Financial Accounting (FI) Business Process Flow


FI14 Change of the Posting Period which can be Posted
Accounting

Process

Posting Period Open/Close ( S_ALR_87003642 )


Current month is closed after month-end closing.
Accounting documents dated on the current month
cannot be posted after closing.

S_ALR_87003642 - Posting Period Open/Close


Change of
the Posting
Period which
can be
Posted

Posting periods 1-12 represent the months of the fiscal


year. If the fiscal year is April through March then the
posting period for April would be 1.
Further, it is also possible to control opening and closing
separately for each account type.

MDIS

3.3.6-26

Remarks

FI15 Plan/Actual Control of Financial Statements


Accounting

OB58 - Editing: Financial Statement Version


Financial
statement
version
creation.

S_ALR_87012284 - Financial Statements


Balance
sheet,
income
statement

YR02A1 - Balance Sheet


YR03A1 - Income Statement
Financial
Accounting
Report Pack

ZMELBSPL02 - Financial Statements: Plan/Actua


Comparison
Drill down
Report

cial Statements

eet
ement

Statements: Plan/Actual

Process

Editing: Financial Statement Version ( OB58 )


The balance sheet and income statement formats are
registered as financial statement versions.

Financial Statements ( S_ALR_87012284 )


It is possible to compare the actual performance for a
specified period for the balance sheet and income statemen
in the report generation for the financial statement versions
registered above.
Financial Accounting Report Pack
(A) Balance Sheet
It is possible to see the actual comparison with the same
period for the previous fiscal year grouped by profit center
group or profit center.
(B) Income Statement
It is possible to see the actual comparison with the same
period for the previous fiscal year grouped by profit center
group or profit center.

Drill down Report ( ZMELBSPL02 )


(A) Financial Statements: Target/Actual Comparison
It is possible to see the actual comparison for a forecast for
the whole company or grouped by segment or profit center.

on ( OB58 )
ent formats are
ons.

rformance for a
and income statement
ial statement versions

ison with the same


uped by profit center

ison with the same


uped by profit center

al Comparison
ison for a forecast for
gment or profit center.

Remarks

FI16 Ledger Display


Accounting

S_ALR_87100205 - General Ledger from a Do


General
ledger

S_ALR_87012197 - Customer Line Item Displa


Accounts
receivable
ledger

S_ALR_87012103 - Vendor Line Item Display


Accounts
payable
ledger

MB5L - List of Stock Values


List of Stock
stock
Values
values

nting

00205 - General Ledger from a Document File

The various ledgers are viewed.


General Ledger from a Document File
( S_ALR_87100205 )
The previous month's balance, the transactio
current month, and the balance for the end
month are displayed for each account.

12197 - Customer Line Item Display

In the transaction items for the current mont


number for the item with the greatest debit c
value in the accounting document can be vie
offsetting item.

12103 - Vendor Line Item Display

Customer Line Item Display ( S_ALR_870


The customer's open items at the end of the
( previous month balance) are displayed.

Vendor Line Item Display ( S_ALR_87012


The vendor's open items at the end of the pr
( previous month balance) are displayed.
of Stock Values

List of Stock Values ( MB5L )

Previous month balance and breakdown per


displayed for each BS inventory item.

Process

s ledgers are viewed.


ger from a Document File

month's balance, the transaction items for the


h, and the balance for the end of the current
splayed for each account.

ction items for the current month, the account


he item with the greatest debit credit offset
ccounting document can be viewed in the
m.

ne Item Display ( S_ALR_87012197 )


r's open items at the end of the previous month
nth balance) are displayed.

Item Display ( S_ALR_87012103 )


open items at the end of the previous month
nth balance) are displayed.

Values ( MB5L )

th balance and breakdown per item is


each BS inventory item.

Remarks

Financial Accounting (FI) Business Process Flow


FI17 Balance Carried Forward
Accounting

Process

Balance Carried Forward ( F.07 )

F.07 - Balance Carried Forward


Auxiliary
book
balance
carried
forward

Balance Carried Forward ( FAGLGVTR )


FAGLGVTR - Balance Carried Forward
General
ledger
balance
carried
forward

in period-end closing, the balances of the auxiliary book


(receivables, payables) and primary book (general ledger) is
carried forward.
When a document is entered on the originating year for
carry forward after carry forward for the general ledger is
performed, the carry forward amount is adjusted
automatically.

Not included in the scenario

It is possible to perform carry forward as often as necessary.

FAGL_PLAN_VT - Balance Carry Forward:


Planning Data

Balance Carry Forward: Planning Data


( FAGL_PLAN_VT )

Carry
forward of
plan values

MDIS

3.3.6-34

Remarks

<Cautionary Notes>
1) When a prior year receivables/encumbrance item needs to be added
before GL account balance carry forward after vendor/customer
balance carry forward
-> "vendor/customer balance carry forward" is performed again.
2) When a prior year account item needs to be added
after vendor/customer balance carry forward and GL account balance
carry forward
-> as GL account balance carry forward has already been carried out,
the additionally entered item is automatically reflected in the
"GL/vendor/customer" balances
3) Even if only GL account balance carry forward is executed, the
vendor/customer sub ledger accounts are not carried forward.
-> "Vendor/customer balance carry forward", "GL account balance
carry forward" procedures are used to execute carry forward
processing.

Financial Accounting (FI) Business Process Flow


FI18 Sales/Purchase Tax Declaration
Accounting

Tax authority

Process

Sales/purchase tax declaration is performed by filling in the


declaration form while referring to the advanced return for
tax on sales/purchases or the list of additions thereof.

[Sales/purchase tax return creation]

S_ALR_87012357 -Advance return for tax on sales/purchases

Advance return for tax on sales/purchases


( S_ALR_87012357 )
The taxable account, base amount, and tax amount for each
tax on sales/purchases code is displayed as a list.

Advance
return for
tax on
sales/purch
ases

*1 When there is an item subject to tax with the same tax on


sales/purchases code in a document, the item with the
greatest value is displayed as subject to tax.

S_ALR_87012359 - List of additions to the


advance return for tax on sales/purchases

List of
additions to
the advance
return for
tax on
sales/purch
ases

List of additions to the advance return for tax


on sales/purchases ( S_ALR_87012359 )
The base amount and tax amount for each tax on
sales/purchases code and base amount is displayed as a
list.

Create the tax return

*1 When there is an item subject to tax with the same tax on


sales/purchases code in a document, the base amount for
each item can be viewed.
Sales/purchases tax payable
FB41 - Tax Payable
Posting of
tax payable

Tax Payable Posting ( FB41 )


Output tax and input tax are transferred to sales/purchases
tax payable and receivables.

(output tax)/ input tax


/ sales/purchases tax payable
or
Input tax / input tax
receivables /

Sales/purchase
tax return

Sales/purc
hase tax
payment
/refund

Submitted to the tax office

In the case of "return"


In the case of "refund"

Sales/purchase
tax return

Sales/purc
hase tax
receipts
/return

General Posting Entry ( FB50 )

FB50 - G/L account posting entry


Payment/return
document entry

MDIS

sales/purchases tax payable / deposit


or
deposit / receivable

3.3.6-35

Remarks

Financial Accounting (FI) Business Process Flow


FI19 Fixed Asset Acquisition (Acquisition From Materials)
Department in Charge

Accounting

Purchasing Department

Acquisition of fixed assets is performed using the MM


(stock/purchasing control) function.

Asset
acquisition
approval

Request
form

Creation of
purchase
requisition form

Purchase
requisition
form

After approval of request for asset acquisition, each


department creates a purchase requisition form and refers it
to accounting.

Types of Assets
tangible fixed assets
buildings, structures etc.
Buildings use straight-line depreciation
(acquired
after April 1, 1998)
Others use the declining-balance method or
straight-line depreciation
Property and assets under construction have no
depreciation
Intangible assets
Concessions, patents etc.
Equal depreciation
Scrap value is 0
Deferred assets
Organization costs, start of business costs etc.
5 year equal depreciation etc.
Scrap value is 0
Low-value assets
Less than 20,000 yen
3 year equal depreciation
Scrap value is 0
The depreciation key is chosen according to the type of
asset etc.

Verification of
request content

Purchase
requisition
form

Asset Registration ( AS01 )


After confirming the content of the request form, accounting
registers it in the asset master.
After master registration, the purchase requisition form is
directed to the Purchasing Department.

AS01 - Assets
Asset master
registration

Purchase
requisition
form

ME51N - Create
Purchase Requisition

Master NO Entry
Master NO Entry

Create Purchase Requisition ( ME51N )


The asset master number registered in accounting is entered
when the purchase requisition is created.

Create
Purchase
Requisition

ME21N - Create
Purchase Order
Purchase
order

MIGO - Goods
Receipt/Issue

Purchase
requisition
form

AW01N - Asset Explorer


Acquired
content
confirmation

For assets under construction


construction in progress / GR/IR balance
EX inc. tax \1050 tax CD
V0
For fixed assets
fixed asset / GR/IR balance
EX tax excluded \1000 tax
CD V0
Notice of
goods receipt

MIRO - Invoice Verification

Invoice Verification ( MIRO )


The reconciliation account registered in the vendor master
is used for the payables account.

Invoice
Verification
For asset under construction
GR/IR Balances / Vendor (accounts payable)
EX inc. tax \1050 tax CD
V0

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation
Depreciation
Depreciation
forecast
forecast

Create Purchase Order ( ME21N )


Purchase order is processed using valuated goods receipt.
Valuated goods receipt: asset acquisition is registered at the
time of goods receipt.
Non-valuated goods receipt: asset acquisition is registered at
the time of invoice verification.
Goods Receipt/Issue ( MIGO )
After goods receipt, the purchase requisition form is
forwarded to accounting.

Goods
receipt

Document NO Input
Document NO Input

MDIS

Process

*Input tax entered at time of asset transfer


For fixed assets
GR/IR balance / vendor
input tax
EX tax CD V1

3.3.6-36

Asset Explorer ( AW01N )


The acquired asset is confirmed in accounting.

Depreciation of Asset to be Capitalized


( S_ALR_87012936 )
Current FY Depreciation ( S_ALR_87012026 )

Remarks

Financial Accounting (FI) Business Process Flow


FI20 Fixed Asset Acquisition (Fiscal Only)
Department in Charge

Asset
acquisition
approval

Creation of
purchase
requisition form

Accounting

Purchasing Department

Process

Acquisition of fixed assets if performed without using the


MM (stock/purchasing control) function.

Request
form

After request approval for asset acquisition, each


department creates a purchase requisition form and refers it
to accounting.

Purchase
requisition
form

Types of Assets
tangible fixed assets
buildings, structures etc.
Buildings use straight-line depreciation (acquired
after April 1, 1998)
Others use the declining-balance method or
straight-line depreciation
Property and assets under construction have no
depreciation
Intangible assets
Concessions, patents etc.
Equal depreciation
Scrap value is 0
Deferred assets
Organization costs, start of business costs etc.
5 year equal depreciation etc.
Scrap value is 0
Low-value assets
Less than 20,000 yen
3 year equal depreciation
Scrap value is 0
The depreciation key is chosen according to the type of
asset etc.

Verification of
request content

Purchase
requisition
form

Asset Registration ( AS01 )


After confirming the content of the request form, accounting
registers it in the asset master.

AS01 - Assets
Asset master
registration

After master registration, the purchase requisition form is


forwarded to the Purchasing Department.

Purchase
requisition
form

Master NO Entry
Master NO Entry

Purchase processing is performed after confirming the


content of the request form in the purchasing department.

Purchase
processing.

Purchase
requisition
form

A purchase requisition form with purchase results entered


on it is directed to accounting.

Notice of
purchase result

F-90 - Vendor Acquisition


Purchase result entry
Purchase result entry

Asset
acquisition
registration

Vendor Acquisition ( F-90 )


Registration of asset acquisition is performed in
accounting based on the purchase requisition form.
It is possible to specify payables accounts other than the
reconciliation accounts registered in the vendor master.

For fixed asset acquisition


fixed asset / payable (vendor)
input tax
For leased assets
leased asset / lease payable fixed (leasing company)
input tax
For entry of asset under construction
asset under construction / payable (vendor)

AW01N - Asset Explorer

Asset Explorer ( AW01N )


Transaction is confirmed.

Acquired
content
confirmation

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation

Depreciation of Asset to be Capitalized


( S_ALR_87012936 )
Current FY Depreciation ( S_ALR_87012026 )

Depreciation
forecast

MDIS

3.3.6-37

Remarks

Financial Accounting (FI) Business Process Flow


FI21 Fixed Asset Acquisition ( In-House Products )
Department in Charge

In-house
product
acquisition
approval

Creation of inhouse product


acquisition
request form

Accounting

Process

Capitalization of a product or service made entirely or


partially in-house is performed.

Request
form

After approval of the request for acquisition of an inhouse product, the in-house product request form is
created in each department and forwarded to accounting.

In-house
product
acquisition
request form
Verification of
request content

In-house
product
acquisition
request form

Asset Registration ( AS01 )


After confirming the content of the request form, accounting
registers it in the asset master.

AS01 - Assets
Asset master
registration

In-house
product
acquisition
request form
Master NO Entry
Master NO Entry

In-house
product
acquisition
registration

ABZE - Acquisition from in-house


production

For fixed asset acquisition


fixed asset / payable (vendor)
input tax
For leased assets
leased asset / lease payable fixed (leasing company)
input tax
For entry of asset under construction
asset under construction / payable (vendor)

AW01N - Asset Explorer

Acquisition from In-House Production ( ABZE )


Acquisition from in-house production (manual direct
capitalization)
When there is no CO order in the internal activity system,
the original value or maintenance cost is manually posted
to the asset.
The offset default value for the asset acquisition can be
changed to the desired value.
Depending on the special transaction type, acquisition
from internal activity can be distinguished from other types
of acquisition.

Asset Explorer ( AW01N )

In-house
product
acquisition
content
confirmation

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation

Depreciation of Asset to be Capitalized


( S_ALR_87012936 )
Current FY Depreciation ( S_ALR_87012026 )

Depreciation
Depreciation
forecast
forecast

MDIS

3.3.6-38

Remarks

Financial Accounting (FI) Business Process Flow


FI22 Fixed Asset Acquisition (Capitalization of Assets Under Construction)
Department in Charge

Accounting

Process

Depreciation
Capitalization
forecast
approval

Request
form

Transfer is performed from the asset under construction to


the asset master that will be the complete asset.

Creation of
capitalization
request form

Capitalization
request form

After request approval for capitalization, each department


creates a capitalization request form and forwards it to
accounting.
Verification of
request content

Capitalization
request form

AS01 - Assets
Asset master
registration

Asset Registration ( AS01 )


After confirming the content of the request form, accounting
registers it in the asset master.

Master NO Entry
Master NO Entry

Capitalization
request form

ABNA - Transactions with Automatic Elimination Entries


Asset
acquisition
registration

Asset under construction / (payable)

AS01 - Assets
Capitalization
destination
master
registration

Transfer of Asset Under Construction ( AIAB )


Transfer rule creation

AIAB - Transfer Rule

1) Selection of the asset under construction to be capitalized


2) Specification of the relevant complete asset (specified value)
3) Specification of the capitalization percentage rate

Capitalization
rule
registration

Settlement is also possible in transfer rule creation

AIBU - Settlement
Capitalization
settlement

Transactions with Automatic Elimination Entries


( ABNA )
Acquisition posting is performed for the asset under
construction registered above.
Asset Registration ( AS01 )
The complete asset to which the asset under construction
will be transfered is registered ahead of time in preparation
for asset acquisition.

Fixed asset / asset under construction

Settlement of Asset Under Construction ( AIBU )


Capitalization settlement is performed for the asset under
construction created above.
Asset Explorer ( AW01N )

AW01N - Asset Explorer


Capitalization
content
confirmation

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation

Depreciation of Asset to be Capitalized


( S_ALR_87012936 )
Current FY Depreciation ( S_ALR_87012026 )

Depreciation
forecast

MDIS

3.3.6-39

Remarks

FI23 Fixed Asset Acquisition (Investment Order Settlement)


Department in Charge

Asset
acquisition
approval

Creation of
purchase
requisition form

Accounting

Request
form

Purchase
requisition
form
Verification of
request content

Purchase
requisition
form

KO01 - Order Master Registratio


Investment
order master
registration

Asset master
registration

Master NO Entry
Master NO Entry
Registration
of expenses
etc.

FB60 - Registration of Exp

settlement of asset under construction /


vendor (payable)
999930

KO88,KO8G - Settlement
Asset under
construction

asset under construction / settlement of assets under construction


227000
999930

KO02 - Internal Order


Change

KO02 - Internal Order


Change
Capitalization
destination
master
registration

Settlement
rule
registration

KO88,KO8G - Settlement
Capitalization
settlement

Die
/ asset under con
216110 227000

AW01N - Asset Explorer


Capitalization
content
confirmation

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation

Depreciation
forecast

Settlement)

nting

Purchasing Department

Using the investment order, the die produ


entered in the order, monthly entry made to
construction, and capitalization is performed

Example of 100% capitalization from asse


construction to a die.
After request approval for asset acquisitio
department creates a purchase requisition fo
to accounting.

Purchase
requisition
form

KO01 - Order Master Registration

Order Master Registration ( KO01 )


The master is registered for orders in which
may be capitalized in the future are entered
At the time of investment order registration,
construction master (asset master) associate
is asset class 1800.

Investment
order master
registration

Asset master
registration
Purchase
requisition
form

ME51N - Create
Purchase Requisition
Create
Purchase
Requisition

Master NO Entry
Master NO Entry

FB60 - Registration of Expenses etc.


ME21N - Create
Purchase Order

Purchase
order
ttlement of asset under construction /
or (payable)
99930
For assets under construction
construction in progress / GR/IR balance
EX inc. tax \1050 tax CD V0

KO88,KO8G - Settlement

For fixed assets


Goods
fixed asset / GR/IR balance
EX tax excluded \1000 tax CD V1 After

MIGO - Goods Receipt/Issue


Document NO Input
Document NO Input

assets under construction

Purchase
requisition
form

Notice of
goods receipt

Invoice
Verification

Receipt/Issue ( MIGO )
goods receipt, the purchase requisiti
directed to accounting.

Settlement ( KO88, KO8G )


The order is settled and a transfer posting is
settlement of assets under construction to a
construction.

Goods
receipt

MIRO - Invoice
Verification
KO02 - Internal Order
Change

Performed automatically in (asset under con


Create Purchase Requisition ( ME51N )
The asset master no. is entered during purch
creation.
Registration of Expenses etc. ( FB60 )
Expenses etc. entered into the asset under c
posted to the above order.
The account number for expense entry is "se
under construction".
Create Purchase Order ( ME21N )
Purchase order is processed using valuate
Valuated goods receipt: asset acquisition is
time of goods receipt.
Non-valuated goods receipt: asset acquisitio
the time of invoice verification.

Invoice Verification ( MIRO )


The reconciliation account registered in th
is used for the payables account.

Internal Order Change ( KO02 )


1) The status of the order master is changed

Invoice
Verification

KO02 - Internal Order


Change

Settlement
rule
registration

For asset under construction


GR/IR Balances / Vendor (accounts payable)
EX inc. tax \1050 tax CD V0
*Input tax entered at time of asset transfer
For fixed assets
GR/IR balance / vendor
input tax
EX tax CD V1

"release" to "technical completion".


2) The complete asset to which the asset un
will be transfered is registered ahead of time
for asset acquisition.

3) Specification of the relevant complete ass


value) in the settlement rule
4) Specification of either the percent, equiva
amount to be capitalized

KO88,KO8G - Settlement

Die
/ asset under construction
216110 227000

AW01N - Asset Explorer

Depreciation of Asset to be
ation Simulation)
Current FY Depreciation

Settlement ( KO88,KO8G )
Capitalization settlement is performed for
created above.

Confirmation is made with a test run before


Asset Explorer ( AW01N )
The forecast amount and ledger amount for
acquisition content is viewed for each depre

Depreciation of Asset to be Capitalized


( S_ALR_87012936 )
Current FY Depreciation ( S_ALR_87012

Process

nvestment order, the die production cost is


e order, monthly entry made to the asset under
and capitalization is performed.

100% capitalization from asset under


to a die.
st approval for asset acquisition, each
reates a purchase requisition form and refers it
g.

r Registration ( KO01 )
registered for orders in which expenses that
alized in the future are entered.
investment order registration, the asset under
master (asset master) associated with this order
1800.

tomatically in (asset under construction).


hase Requisition ( ME51N )
ster no. is entered during purchase requisition

of Expenses etc. ( FB60 )


. entered into the asset under construction are
above order.
number for expense entry is "settlement of assets
uction".
hase Order ( ME21N )
rder is processed using valuated goods receipt.
ds receipt: asset acquisition is registered at the
receipt.
goods receipt: asset acquisition is registered at
voice verification.

pt/Issue ( MIGO )
s receipt, the purchase requisition form is
ccounting.

KO88, KO8G )
ettled and a transfer posting is made from
assets under construction to assets under

ication ( MIRO )
iliation account registered in the vendor master
e payables account.

er Change ( KO02 )
of the order master is changed from

Remarks

echnical completion".
ete asset to which the asset under construction
ered is registered ahead of time in preparation
uisition.

on of the relevant complete asset (specified


settlement rule
on of either the percent, equivalence number, or
capitalized

KO88,KO8G )
on settlement is performed for the internal order
e.

is made with a test run before actual settlement


er ( AW01N )
amount and ledger amount for the capital
ontent is viewed for each depreciation area.

n of Asset to be Capitalized

Depreciation ( S_ALR_87012026 )

Financial Accounting (FI) Business Process Flow


FI24 Fixed Asset Retirement (Divestiture)
Department in Charge

Asset divestiture
approval

Accounting

Process
The divestiture of fixed assets is performed
Either full divestiture or partial divestiture is performed
Either divestiture to a customer or divestiture without a
customer is performed
After request approval for asset sale, each department
creates a divestiture request form and forwards it to the
department in charge of the divestiture.

Request
form

Creation of
divestiture
request form

Divestiture
request
form

Divestiture
accounting

Divestiture
request
form

After the department in charge of the divestiture confirms


the content of the request form, divestiture accounting is
performed.
Verification of
request content

The divestiture request form in which the divestiture results


are entered is forwarded to accounting.

Divestiture
request
form

Entry of
Entryresult
of
divestiture
divestiture result

Divestiture to a
customer

No

Accounting determines whether the divestiture recipient is


registered as a customer master and performs asset sale
processing.

Yes
Divestiture to customers is not covered
Full or
partial
divestiture
Full

Partial

F-92 - Customer
Divestiture

Asset
divestiture
registration

Asset
divestiture
registration

Full or
partial
divestiture
Full

Partial

ABAON - Asset Sale


(no customer)

Asset
divestiture
registration

Asset
divestiture
registration

Clearing sub account / fixed asset


AW01N - Asset Explorer
Divestiture
content
confirmation

Partial divestiture is possible by entering the following:


Acquisition value or percentage rate to be divested
Quantity to be divested

Customer Divestiture ( F-92 )


The asset to be divested is fully (100%) divested to the
customer.
Customer Divestiture 2 ( F-92 )
The asset to be divested is partially (ex. 40%) divested to
the customer.
Divestiture Without Customer 1 ( ABAON )
The asset to be divested is fully (100%) divested
Divestiture Without Customer 2 ( ABAON )
The asset to be divested is partially (ex. 40%) divested
Divestiture Content Confirmation ( AW01N )
The ledger amount and depreciation calculation etc. for the
asset sale content is verified for each depreciation area.
Asset Retirement Report ( S_ALR_87012052 )
Fixed assets that were divested or disposed of are displayed
as a list.

S_ALR_87012052 - Asset Retirement


Asset
retirement

MDIS

3.3.6-48

Remarks

Financial Accounting (FI) Business Process Flow


FI24 Fixed Asset Retirement (Disposal)
Department in Charge

Asset disposal
approval

Creation of
disposal request
form

Scrapping

Disposal result
Disposal
entry result
entry

Accounting

Process
The fixed asset is disposed of
Full disposal and partial disposal are possible.

Request
form

After approval of the request for asset disposal, each


department creates a disposal request form and forwards it
to the department in charge of disposal.

Disposal
request
form

The department in charge of disposal performs scrapping


based on the disposal request form.
The disposal request form in which the disposal results are
entered is forwarded to accounting.

Disposal
request
form
Verification of
request content

Full or
partial
disposal

Disposal
request
form

After confirming the content of the request form, accounting


registers the asset disposal.

Partial disposal is possible by entering the following:


Acquisition value or percentage rate to be disposed of
Quantity to be disposed of

Partial

Full

Divestiture to customers is not covered


ABAVN - Disposal

Asset
disposal
registration

Asset Retirement through Disposal ( ABAVN )


Disposal of the complete asset

Asset
disposal
registration

Asset Retirement through Disposal ( ABAVN )


Partial disposal (ex. 40%) of the asset
Asset Explorer ( AW01N )
The forecast amount and ledger amount for the asset
disposal content is viewed and confirmed.

AW01N - Asset Explorer


Disposal
content
confirmation

S_ALR_87012052 - Asset Retirement

Asset Retirement Report ( S_ALR_87012052 )


Fixed assets that were divested or disposed of are displayed
as a list.

Asset
retirement

MDIS

3.3.6-49

Remarks

Financial Accounting (FI) Business Process Flow


FI26 Asset Transfer (In-House)
Each Department

Accounting

Process
Reasons for transfer within company code
1) When the master data is registered in an incorrect asset class
(asset class change)
2) When the asset location has changed and the organizational
assignment needs to be changed (asset class change)
3) When a portion of the original asset is split to transfer a
new asset (asset splitting).

Creation of
change request
form

Approv
al
Change
request
form

A change request form is created in each department and


approval is obtained.
The change request form is forwarded to accounting.
Verification of
request content

Change
request
form

After confirming the content of the request form, accounting


registers the asset master which is subordinate to the asset class
to be changed.

AS01 - Assets

Asset master registration ( AS01 )


The asset which will be the transfer destination is registered
ahead of time in preparation for asset transfer.

Asset master
registration
transfer
destination

Change or
split

It is also possible to omit this process and register the transfer


destination as a new entry using "transfer registration".
Transfer Registration (Asset Class Change)
( ABUMN )

Asset splitting

Item change

A new asset is specified and transfered from the original asset.

ABUMN - Transfer Within


Company Code
Transfer
registration

Example: transfer from asset class 1601 (instruments and


equipment / production expenses) to 1600 (instruments and
equipment / general)
Transfer Registration (Asset Splitting) (ABUMN)
Asset splitting is possible by entering the following:
Acquisition value or percentage rate to be split
Quantity to be split
Asset Explorer ( AW01N )

Transfer
registration

AW01N - Asset Explorer


Transfer
content
confirmation

The forecast amount and ledger amount for the asset transfer
content is viewed and confirmed for each depreciation area.
Asset Transfer Report ( S_ALR_87012054 )
Fixed assets that were transferred are displayed as a list.

S_ALR_87012054 - Asset Retirement


Asset
transfer

MDIS

3.3.6-50

Remarks

FI27 Impairment Loss Entry


Department in Charge

Accounting

AS02 - Asset Change


Asset master
change

ABAW - Balance Sheet Reevaluation


Impairment
posting

AW01N - Asset Explorer


Impairment
entry
confirmation

Accounting

Process
The entire carrying value or a portion thereof is impaired.

t Change

Asset Change ( AS02 )


The impairment information for the asset for which
impairment is to be entered is specified.

ance Sheet Reevaluation

Balance Sheet Reevaluation ( ABAW )


Impairment entry is made for the entire book value or a
portion thereof.

set Explorer

Asset Explorer ( AW01N )


The forecast amount and ledger amount etc. of the asset
impairment content is viewed and confirmed.

Remarks
Condition: the impairment amount is allocated per asset.
The impairment value is prorated from the carrying value of
n thereof is impaired. the asset to which impairment applies and the amount is
proportioned to each asset.

asset for which


ed.

e book value or a

unt etc. of the asset


nfirmed.

FI28 Increased Depreciation


Accounting

AS02 - Asset Change


Asset
master
change

AFAB - Depreciation Posting Run


Depreciation
execution

Scenario FI29 Periodic Depreciation

AS02 - Asset Change


Asset
master
change

nting

hange

ation Posting Run

The depreciation percentage rate of increase


depreciation is set on the asset master and in
depreciation is performed.
Asset Change ( AS02 )

Set the depreciation percentage rate of inc


depreciation on the asset master

set the percentage rate of increased depre


used as ordinary depreciation on the asset m
(In Japan, the amount of 100% is used unive

FI29 Periodic Depreciation

ange

The setting value is released when increase


depreciation is completed.
Asset Change ( AS02 )

Set the start date of completion of increase


depreciation in the asset master and delete th
depreciation percentage rate that was set.
Set the start date of completion of increase
depreciation in the asset master and delete th
setting of ordinary depreciation to which incr
depreciation applies.

Process
tion percentage rate of increased
is set on the asset master and increased
is performed.

ge ( AS02 )

preciation percentage rate of increased


on the asset master

centage rate of increased depreciation to be


nary depreciation on the asset master.
he amount of 100% is used universally)

g value is released when increased


is completed.
ge ( AS02 )

rt date of completion of increased


in the asset master and delete the
percentage rate that was set.
rt date of completion of increased
in the asset master and delete the percent
dinary depreciation to which increased
applies.

Remarks

Financial Accounting (FI) Business Process Flow


FI29 Periodic Depreciation
Accounting

Process
Post depreciation is executed and the depreciation cost is entered.

Depreciation Posting Run ( AFAB )


The fiscal period is set and the depreciation cost (post depreciation)
is entered.
In order to post depreciation to the general ledger, the batch
input session created in periodic depreciation processing
is executed.

AFAB - Depreciation Posting Run


Depreciation
execution

AFBP - Post Depreciation Log Generation


Asset balance
By asset number
(S_ALR_87011963)
By asset class (S_ALR_87011964)
Asset balance
By cost center (S_ALR_87011965)
asset history
By plant (S_ALR_87011967)
depreciation (ordinary depreciation)
Asset history (S_ALR_87011990)
Depreciation (ordinary depreciation)
(S_ALR_87012006)
Depreciation
Post
depreciation
log display

content
confirmation

Taxed
depreciation
confirmation

Tangible fixed assets


Assets acquired before April 31, 2007
Old declining balance method -> scrap value 5%, 5 year equal depreciation,
reminder price 1 yen
Old straight-line depreciation -> scrap value 5%, 5 year equal depreciation,
reminder price 1 yen
Assets acquired after H19.4.1April 1, 2007
New declining balance method -> scrap value 0, switch to straight line
depreciation using revised depreciation percentage rate,
reminder price 1 yen
New straight-line depreciation -> scrap value 0, reminder price 1yen (*
same as intangible)
Intangible fixed assets
Old straight-line depreciation -> scrap value 0%
New straight-line depreciation -> Assets acquired after April 1, 2007 new straight-line
depreciation -> scrap value 0 is used
Leased assets
Lease straight-line depreciation
-> scrap value 0% using lease period as actual working life
* The depreciation key set in the depreciation area for depreciating asset tax is the
depreciation key from before the revision of depreciation tax.
Former old declining balance method -> scrap value 5% balance
Former old straight-line depreciation -> scrap value 5% balance

MDIS

3.3.6-58

Regarding the depreciation area


01: Book depreciation (excess depreciation)
Depreciation areas for the balance sheet for commercial law
Post online to the general ledger
15: Tax balance sheet (tax law depreciation)
Depreciation areas for the balance sheet for tax law
Posting of the value to the general ledger is not performed
16: Adjustment of excess depreciation with tax law depreciation
Depreciation areas for taxed depreciation
Posting of the value to the general ledger is not performed

Definition of taxed depreciation


Depreciation cost should be entered in excess of the legal limit
amount stipulated by tax law.
According to tax law, the amount in excess of the legal limit
cannot be processed as a loss.
Subject to corporate income tax etc.
Confirmation of taxed depreciation
From the depreciation amount entered each month,
Excess depreciation - taxed depreciation
is displayed in "16: Adjustment of excess depreciation with tax
law depreciation"
The depreciation area in each ledger is set to 16 and the report
is confirmed.

Add-on

Remarks

FI30 Other System I/F


Department in Charge

SAP concatenation file


(uniform format)
Travel expense application / travel expense
settlement
E Keihi?
(Settlement
of travel
expenses)

Other
Expenses and
Purchasing

Approved data
entered into SAP

Salary journal entry information


Salary system

Accounting

Journal entry information from systems ou


concatenated with SAP.

Files for concatenation with SAP shall be o


The setting of SAP specific items must be
before importing into SAP.
File structure
Consists of a header and an item section (d

The header portion includes the document


code, document text, posting date, and doc

The item section includes the posting key,


and amount (plus only).
Tax code, cost center, profit center, interna
Content is confirmed in accounting before

Accounting
Document
Batch
Registration
(Multiple
Ledgers)

FI06 Automatic Payment

Accounting Document Batch Registration


(Multiple Ledgers)
Importing to SAP is performed

Process

Add-on

ry information from systems outside SAP is


d with SAP.

ncatenation with SAP shall be of a uniform format.


of SAP specific items must be performed
rting into SAP.

a header and an item section (debit, credit).

portion includes the document type, currency


ment text, posting date, and document date etc.

ction includes the posting key, account number,


(plus only).
ost center, profit center, internal order
confirmed in accounting before importing into SAP

Document Batch Registration

o SAP is performed

Remarks

FI31 Reports
Accounting

[FI01 General Ledger]


S_ALR_87012282 - G/L item, list for printing
S_ALR_87012289 - Compact journal
S_ALR_87012291 - Line item journal
FS10N - Balance display
FBL3N - Account number line item display

Document
verification

Process
Daily Document Verification
General Ledger Item, List for Printing ( S_ALR_87012282 )
Compact Journal ( S_ALR_87012289 )
Line Item Journal ( S_ALR_87012291 )
Balance Display ( FS10N )
Account Number Line Item Display ( FBL3N )
A daily report is printed after the completion of daily tasks and the documents posted on that day are
verified (including posting of parked documents).

[FI04 Manual Payment]


Balance
confirmation

FBL1N - payment recipient line item


display/change

Vendor Line Item ( FBL1N )

[FI05 Automatic Payment Processing (Employee)]


[FI06 Automatic Payment Processing]

Payment List ( S_P99_41000099 )


Payment
clearing list
output

S_P99_41000099 - payment list

[FI10 Deposit Balance Confirmation]


Balance
confirmation

FS10N - Balance Display

Balance Display ( FS10N )


The deposit statement received from the bank is compared with the balance of the account number.

General
ledger item

S_ALR_87012282 - General Ledger Item, List for Printing

General Ledger Account Item Display


( S_ALR_87012282 )

[FI15 Plan/Actual Control of Financial Statements]


Balance
sheet,
income
statement

S_ALR_87012284 - Financial Statements

ZMELBSPL02 - Financial Statements: Target/Actual


Comparison

Drill down
Report

[FI16 Ledger Display]


General
ledger

S_ALR_87100205 - General Ledger from a Document File

Accounts
receivable
ledger

S_ALR_87012197 - Customer Line Item Display

MB5L - List of Stock Values

Advance return
for tax on
sales/purchases

S_ALR_87012357 -Advance return for tax


on sales/purchases

S_ALR_87012359 - List of additions to the


advance return for tax on
sales/purchases

List of additions
to the advance
return for tax on
sales/purchases

Acquisition
Acquisition
Acquisition
Acquisition
Acquisition

Vendor Line Item Display ( S_ALR_87012103 )


The vendor's open items at the end of the previous month ( previous month balance)
are displayed.
List of Stock Values ( MB5L )
Previous month balance and breakdown per item is displayed for each BS
inventory item.

[FI18 Tax Declaration]

Asset
Asset
Asset
Asset
Asset

General Ledger from a Document File ( S_ALR_87100205 )


The previous month's balance, the transaction items for the current month, and the balance for
the end of the current month are displayed for each account.
In the transaction items for the current month, the account number for the item with the greatest debit credit
offset value in the accounting document can be viewed in the offsetting item.

S_ALR_87012103 - Vendor Line Item Display

List of stock
values

Fixed
Fixed
Fixed
Fixed
Fixed

Drill down Report ( ZMELBSPL02 )


(A) Financial Statements: Target/Actual Comparison
It is possible to see the actual comparison for a forecast for the whole company or grouped by segment
or profit center.

Customer Line Item Display ( S_ALR_87012197 )


The customer's open items at the end of the previous month ( previous month balance) are displayed.

Accounts
payable
ledger

[FI19
[FI20
[FI21
[FI22
[FI23

Financial Statements ( S_ALR_87012284 )


It is possible to compare the actual performance for a specified period for the balance sheet and income
statement in the report generation for the financial statement versions registered above.

(Acquisition from Materials)]


(Fiscal Only)]
(In-House)]
(Capitalization of Assets Under Construction)]
(Investment Order Capitalization)]

Depreciation
forecast

S_ALR_87012936 - Depreciation of Asset to be


Capitalized (Depreciation Simulation)
S_ALR_87012026 - Current FY Depreciation

Advance return for tax on sales/purchases ( S_ALR_87012357 )


The taxable account, base amount, and tax amount for each tax on sales/purchases code
is displayed as a list.
*1 When there is an item subject to tax with the same tax on sales/purchases code in a document,
the item with the greatest value is displayed as subject to tax.
List of additions to the advance return for tax on sales/purchases ( S_ALR_87012359 )
The base amount and tax amount for each tax on sales/purchases code and base amount
is displayed as a list.
*1 When there is an item subject to tax with the same tax on sales/purchases code in a document,
the base amount for each item can be viewed.

Depreciation of Asset to be Capitalized ( S_ALR_87012936 )


Current FY Depreciation ( S_ALR_87012026 )

[FI24 Fixed Asset Retirement (Divestiture)]


[FI25 Fixed Asset Retirement (Disposal)]
Asset
retirement

S_ALR_87012052 - Asset Retirement

Asset Retirement ( S_ALR_87012052 )


Fixed assets that were divested or disposed of are displayed as a list.

[FI26 Asset Transfer (In-House)]


Asset
transfer

[FI29 Periodic Depreciation]


Depreciation
content
confirmation

S_ALR_87012054 - Asset Transfer

Asset Transfer Report ( S_ALR_87012054 )


Fixed assets that were transferred are displayed as a list.

Asset balance
By asset number (S_ALR_87011963)
By asset class (S_ALR_87011964)
By cost center (S_ALR_87011965)
By plant (S_ALR_87011967)
Asset history (S_ALR_87011990)
Depreciation (ordinary depreciation)
(S_ALR_87012006)

Asset Balance
By Asset Number ( S_ALR_87011963 )
By Asset Class ( S_ALR_87011964 )
By Cost Center ( S_ALR_87011965 )
By Plan ( S_ALR_87011967 )
Asset History ( S_ALR_87011990 )
Depreciation ( ordinary depreciation ) ( S_ALR_87012006 )

Remarks