SAP HANA for Accounting BASICS
General Ledger and Cost Element
Re-Incarnation
as a
Single Master Data
(Information for non-Accounting users)
In FI,
FS00 to create GL
In CO,
KA01 to create Primary CE
KA06 to create Secondary CE
a GL is also a Primary Cost Element, if the corresponding is created
KA02
FS00
a GL is create only for FI Posting is not created as a Primary Cost Element via CO KA01
KA01 to create Primary CE
KA06 to create Secondary CE
KA02, KA03 to Change or Display any Cost Element
Here I use KA03 to show a Secondary Cost Element
FS00
KA03
A Secondary Cost Element is created in CO KA06 and is not created or link to any GL in FS00
Now FS00 is
Same Transaction for GL and Cost Element
CO
FI
The Re-Incarnated GL (combine GL+CostEle)
now contains a field
G/L Account Type to different the GL Type for CO and FI
P&L Expense or Income
without Cost Element
(no CO, FI Posting Only)
Examples of non-operating expenses:
Interest expense 71100000
Loss from Asset Transaction 71010000
Lawsuit settlement expense
Loss on disposition of assets
Obsolete inventory charges
Restructuring expense
Examples of non-operating income:
Gains and losses on investments
Gains and losses on foreign exchange transactions
Primary Cost or Revenue (FI & CO Posting)
Examples of Primary Cost Elements include:
Material consumption 51100000
Payroll expenses 61103000
Electricity 63001000
Examples of Primary Revenue Elements include:
Sales commissions 61500000
Secondary Cost Element (CO Posting only, no FI)
Examples of primary revenue elements include:
Personnel hours (Activity Confirmation from PS, PP, PM, QM) 94311000
Overhead assessment 94300000
Activity-Based Costing
Balance Sheet Account (FI Posting only, no CO)
Examples of Balance Sheet Account:
ASSET
Inventory (Raw Material) 13100000
Inventory (Finished Goods) 13400000
Trade Receivables 12100000
Asset 16001000
Examples of Balance Sheet Account:
LIABILITIES
Trade Payables Domestics 21100000
In HANA IDES, you would have notice that at present posting, Company Code 1000 not longer available (as such I am using Company Code 1010)
The set of GL account numbers are also very different from what we are familiar in SAP IDES Company Code 1000’s COA = “INT”,
now the COA for Co.Code 1010 is “YCOA”
The set of GL account numbers are also very different from what we are familiar in SAP IDES Company Code 1000’s COA = “INT”,
now the
COA for Co.Code 1010 is “YCOA”
CO Area is noa “A000”
Useful example GL/Cost Element to take note for Logistics persons testing IDES in
Raw Material Stock Account 13100000 Balance Sheet Account
Semi FG Stock Account 13300000 Balance Sheet Account
Finished Goods Stock Account 13400000 Balance Sheet Account
GR/IR Clearing Account 21120000 Balance Sheet Account
Vendor Re-conciliation Account 21100000 Balance Sheet Account
Customer Re-conciliation Account 12100000 Balance Sheet Account
Machine & Equipment Asset 16002000 Balance Sheet Account
Material Consumption Account 51100000 P&L Expenses
Purchasing Services 65001000 P&L Expenses
Sales Revenue (with CE) 41000400 P&L Revenue
Setup Hours (Activity Type 3) 94303000 Secondary Cost Element
Labour Hours (Activity Type 11) 94311000 Secondary Cost Element
Machine Hours (Activity Type 1) 94301000 Secondary Cost Element
Overhead Material 94111000 Secondary Cost Element
Overhead Production 94112000 Secondary Cost Element