[原创]SAP方丈-史上最全的SAP 结账流程
SAP Full Closing
Check List for full closing
1 Execute Report for Inter Company Activity & Journal Entries
2 Open posting period for next yr (T.Code: OB52)
3 Run Business Area"s Assignment report. (T.Code: F.50)
4 Review list of recurring journal entries (T.Code: FBD3)
5 Execute Recurring Entries for A/R, A/P, G/L (T. Code: F.14)
6 Process Parked A/R, A/P, G/L accounting documents (T.Code: FBV0)
7 Final Cutoff for the Maintenance of Fixed Asset- Add Transfer and Retire (T.Code: ABUMN)
8 Run Depreciation in Test Run and post (T.Code: AFAB)
9 Verify Display Log for Depreciation Test Run (T.Code: AFBP)
10 Capitalize AUC Assets if needed (T.Code: AIAB, AIBU)
11 Enter Payroll Data to SAP (T.Code: CAT2)
12 Verify Depreciation Balances with GL balances ( T.Code: ABST2)
13 Post Depreciation (T.Code: AFAB)
14 Execute Asset History Report, and retire assets if needed (T.Code: S_ALR_87011963, ABAVN)
15 Adjust specific depreciation areas if necessary (T.Code: ABCO)
16 Reconcile AM sub ledger with GL (T.Code: ABST2)
17 Check Bank Data (T.Code: S_P99_41000212)
18 Review AR Open Items (T.Code: FBL5N)
19 Review AP Open Items (FBL1N)
20 Execute Pending Invoices(T.Code: MRBP)
21 Clear Open Item for GRIR, freight (T.Code: F.13)
22 Reconciliation of Financial Documents and transactional figures (F.03)
23 Open new CO Posting Period: (T.Code: OKP1)
24 Compare current (cost estimates) with last current price (Moving Avg) ( T.Code: OKBH)
25 _update current cost price to material_ master price field (T.Code: CK11N, CK24)
26 Process Freight_ charges, Match SD freight to actual (T.Code: V-31)
27 Review Internal Order Postings(T.Code: OKSA)
28 Settle All Orders (T.Code: KO88)
29 Verify All Post Goods Issue have been Invoiced (Billing Due List) (T.Code: VF04)
30 Review SD Billing Doc from prior month that have not yet been released to accounting (T.Code : F.2D)
31 Reconciliation of MM movements in Transit Intra-SAP to Non SAP
32 Reconcile PI Inventory with SAP (T.Code: MI07)
33 Perform Manual Adjustment if needed (T.Code: F-02, FB50)
34 Verify balance of the GR/IR ac_count ( T.Code: MB5S)
35 Post Accruals and Deferrals (T.Code: FBS1)
36 Clearing of Cancelled Documents (T.Code: F-03, F-32, F-44)
37 Check Profitability Segment Adjustment (T.Code: KISR)
38 Aging Report-Reconcile GL balances with sub ledger balances AP ( T.code: FBL1N, FBL5N, FBL3N)
39 Check the check run numbers (T.Code: FCH1, FCHI)
40 Bank reconciliation Data (T.Code: FF67 & FEBA)
41 Enter Tax Journal Entry (T.Code: FB41)
42 Reconcile GL balances with sub ledger balances AR/MM/AP ( T.Code: F.03)
43 Display Balance Sheet Adjustments (T.Code: F.5F)
44 Post Balance Sheet Adjustments (T.Code: F.5E)
45 Post Foreign Currency Valuation (foreign exchange) (T.Code: F.05)
46 Check generic cost centers for posting with wrong accounts
47 Correct wrong postings on generic cost centers
48 Check Validation dates for Cost Centers, Cost Elements, CO area (T.Code: GGB0)
49 Check COGI--for both month end and year end
50 Doubtful receivables (T.Code : F104)
51 Verify In-transit Inventory
52 Reconcile PA to G/L (T.Code: KE5U)
53 Post Cost Center Assessments and Distributions (T.Code: KSU5 & KSV5)
54 Run CO-FI Reconciliation to balance (T.Code: KALC)
55 Run BW reports P&L and Balance Sheet
56 Maintain CO yr variant (T.Code: KCRQ)
57 Fiscal Yr Balance carry forward AP/AR/AM (T.Code: F.07,
58 Fiscal Yr Balance carry forward CO (T.Code: CXS1)
59 Fiscal Yr balance carry forward FI ( T.Code: F.16)
60 Fiscal Yr balance carry forward PCA (T.Code: 2KES)
61 Set Document number ranges - FI - new year (T.Code: OBH2, OBA7)
62 Set Document number ranges AP/AR - new year (OBA7)
63 Generate Financial statement Reports ( T.Code:OB58) OR (T.Code: FSE2)
64 Change Fiscal Year For Assets (T.Code: AJRW)
65 Year end Closing-- Asset Accounting--final for year end (T.Code: AJAB)
66 Close CO Posting Period : (T.Code: OKP1)
67 Close Prior A/R Posting Period ( T.Code: OB52)
68 Close Prior A/P Posting Period (T.Code: OB52)
69 Close Prior MM Posting Period (T.Code: OMSY)
70 Reverse accruals and deferrals for the new month (T.Code: F.81)
71 Reconciliation of Financial Documents from old fiscal year and new fiscal year ( T.Code: FNSL)
72 Load Balances, Budget Data for Cost centers, sales
73 _update Retained Earning Ac_count , balance carry fwd (T.Code: F.16)
Month end closing Activities
1. All the expenses including amortization, prepaid expenses, Preliminary expenses and accruals have been booked.
2. Complete Bank Reconciliation (T.Code: FF67)
3. Make sure that Sum of Inter company balances is Zero
4. Suspense Accounts should be cleared regularly.
5. Ensure that all documents related to MM & SD have been entered in system. ( T.Code:F-22 & F-43)
6. Ensure that all billing documents are released to accounting.
7. Calculate Overheads on all process Orders (CO43)
8. Technically complete all process orders which are fully processed (CORM).
9. Calculate Variance (KKS1)à (Relevant only if Standard cost is calculated).
10. Settle all process orders which are technically complete (CO88).
11. Close All settled Process Orders
12. Close MM period (Transaction Code: MMPV).
13. Carry out GR/IR clearing (F.13) transaction
14. Depreciation Run (AFAB) has been carried out for the month
15. Close FI Posting period after the month end closing activity is over (T.Code:OB52)
Year end closing Activities:
1. Calculate production work in progress on process orders which are not technically complete. (CO88).
2. Carry out Assessment cycle for Cost Centers.(T.Code: KSUB)
3. All month end closing Activities should be carried out.
4. Carry Forward Balances to next year
(With TC: F.16 we can carry forward the balance to next year.
With TC: OBH2 copy the number ranges to next year
Open next year periods by selecting the Posting Period Variant.
then test by posting the transaction in F-02)
一、流程描述
FI期末结帐流程包括应收帐款、应付帐款、固定资产、管理会计结帐、总帐结帐等一系列结帐过程，对于年结增加了余额结转及固定资产年度改变等动作，通过月结及年结处理，出具各种会计报表；
具体流程如下：
(1) 财务部门
1 确定当月薪资已预提完毕
(2) 销售与配销
1 确定请款截止日(确定销货收入入帐截止日)
2 确定出货截止日
(3) 物料管理：确定收发料(含成品)截止日
(4) 应收帐款：确定所有交易皆已过帐
(5) 应付帐款：确定所有付款需求皆已过帐
(6) 固定资产
1 执行未验收设备结算
2 执行未验收设备资本化至固定资产
3 确定所有固定资产皆已验收完毕
4 执行折旧
5 在特殊情行下，执行折旧调整(重新执行折旧)
(7) 总帐 (I)
1 新的会计期间开帐
2 执行经常性凭证
3 输入月底应计凭证，并于次月初回转
4 对未结项目及外币余额作外币评价，并于次月初回转
5 确定其它系统取得的数据皆已过帐无误
6 检查收入、费用科目金额(如需调帐，则需打开该调整科目相关已关帐的会计期间)
7 检查资产、负债科目金额(如需调帐，则需打开该调整科目相关已关帐的会计期间)
8 执行资产、客户、供货商、物料、总帐等科目关帐
(8) 成本会计
1 产品成本计划：确认作业类型、工作站、制程、费用估算等计划成本
2 执行成本中心周期性分摊(确认原料及费用(含折旧)是否已入系统)
3 打印报表核对总帐金额及分摊后之成本中心费用是否相符
4 产品成本结算（工单结算）
5 FI/CO/MM期间关帐
(9) 总帐 (II)
1 确认期间关帐动作已完成
2 打印财务报表
(10) 年底其它作业
1 会计师年度调整分录入帐
2 新的会计年度开帐
3 系统设定新年度的凭证号码范围
4 将总帐科目余额结转下年度
5 将客户、供货商等的未结项目结转下年度
6 检查会计科目结转入本年度的金额是否与上年度余额相符
7 固定资产年度关帐程序
二、 产成品月结流程
规范生产订单计算工作的一个指引性流程，使生产订单结算相关工作程序化制度化，明确相关部门之责任，实现及时准确按分批法结算工单生产成本，步骤如下：
(1) 产品成本结算主要目的:为计算实际的产品生产成本及己投入未产出的价值(在制品)及差异值（标准成本制下）。
(2) 执行结算前应确认数据是否均己入系统:原料进料、领出及费用(包含固定资产折旧系统执行)。
1. 成本会计确认MM作业是否完成。
2. 成本会计确认ＰＰ作业是否完成。
3. 实际发生费用是否录入、归集正确。
4. 执行允许前期过帐(打开次月的帐,且于系统上勾记允许过上一期的帐,因为要将参考价和实际成本之差异值调入上一期.
5. 引用费用分摊、分配、重过账流程，确保三大费用划分正确。
6. 引用作业价格计算流程，区分作业相关或不相关，进行费用的分割，计算出正确的实际作业价格。
7. 进行价格重估，将实际价格代替计划价格。
8. 进行在制品结算，计算在制品价值。
9. 进行差异计算（CO模块）。
10. 进行订单结算运行测试。
11. 如测试结果正确则进行正式运行结算。
12. 进行分析，与计划比较并出具财务分析报表。
準備:
一.SD:
檢查期間交貨文件處理(VL04)
檢查期間交貨撿貨(VL06P)
檢查期間交貨發貨(VL06G)
維護請款到期清單(VF04)
維護內聯請款文件(VF06)
過賬期間請款文件(VFX3)
二.MM
過賬期間相關的收貨文件, 發貨文件(MIGO)
過帳期間相關的LIV文件(MIRO)
物料價格調整(MR21)
維護GR/IR科目(MR11)
三.PP
自動收貨:錯誤處理(COGI)
生產工單確認完成(CO11N)
更改工單狀態(COHV), 實際已完成但系統未完成或差異小當它完成的工單做TECO
四.CO
核發物料標準成本估算(CK24)
工單在製品計算(KKAO)
工單差異計算(KKS1)
工單結算過賬(CO88)
五. FI
最後付款執行(F110)
最後催款執行(F150)
應計/遞延過賬(FBS1)
經常性分錄(F.14)
總賬-未結項目:選擇文件(FBICS1)
總賬-未結項目:指派文件(FBICA1)
總帳科目:選擇文件(FBICS2)
總帳科目:指派文件(FBICA2)
六. AM
檢查不完成的資產(AUVA)
在建資料結算(AIBU)
重計折舊(AFAR)
過賬折舊(AFAB)
定期存貨過賬(ASKB)
2. 正式結算
一.MM
期間結算(MMPV)
二.AM
未結新過賬期間/期間凍結(固定資產科目)(GC44)
三.FI
更改過賬期間(OB52)
一般調整過賬(FB50)
外幣評估(FAGL_FC_VALUATION)
結清執行(F.13)
GR/IR結清(F.19)
損益調整(F.50)
資產負債表調整(SAPF180)
維護匯率(OB08)
四. 報表製作
預先退稅(RFUMSV00)
資產負債表/損益表(RFBILA00)
Check List for full closing
1 Execute Report for Inter Company Activity & Journal Entries
2 Open posting period for next yr (T.Code: OB52)
3 Run Business Area"s Assignment report. (T.Code: F.50)
4 Review list of recurring journal entries (T.Code: FBD3)
5 Execute Recurring Entries for A/R, A/P, G/L (T. Code: F.14)
6 Process Parked A/R, A/P, G/L accounting documents (T.Code: FBV0)
7 Final Cutoff for the Maintenance of Fixed Asset- Add Transfer and Retire (T.Code: ABUMN)
8 Run Depreciation in Test Run and post (T.Code: AFAB)
9 Verify Display Log for Depreciation Test Run (T.Code: AFBP)
10 Capitalize AUC Assets if needed (T.Code: AIAB, AIBU)
11 Enter Payroll Data to SAP (T.Code: CAT2)
12 Verify Depreciation Balances with GL balances ( T.Code: ABST2)
13 Post Depreciation (T.Code: AFAB)
14 Execute Asset History Report, and retire assets if needed (T.Code: S_ALR_87011963, ABAVN)
15 Adjust specific depreciation areas if necessary (T.Code: ABCO)
16 Reconcile AM sub ledger with GL (T.Code: ABST2)
17 Check Bank Data (T.Code: S_P99_41000212)
18 Review AR Open Items (T.Code: FBL5N)
19 Review AP Open Items (FBL1N)
20 Execute Pending Invoices(T.Code: MRBP)
21 Clear Open Item for GRIR, freight (T.Code: F.13)
22 Reconciliation of Financial Documents and transactional figures (F.03)
23 Open new CO Posting Period: (T.Code: OKP1)
24 Compare current (cost estimates) with last current price (Moving Avg) ( T.Code: OKBH)
25 _update current cost price to material_ master price field (T.Code: CK11N, CK24)
26 Process Freight_ charges, Match SD freight to actual (T.Code: V-31)
27 Review Internal Order Postings(T.Code: OKSA)
28 Settle All Orders (T.Code: KO88)
29 Verify All Post Goods Issue have been Invoiced (Billing Due List) (T.Code: VF04)
30 Review SD Billing Doc from prior month that have not yet been released to accounting (T.Code : F.2D)
31 Reconciliation of MM movements in Transit Intra-SAP to Non SAP
32 Reconcile PI Inventory with SAP (T.Code: MI07)
33 Perform Manual Adjustment if needed (T.Code: F-02, FB50)
34 Verify balance of the GR/IR ac_count ( T.Code: MB5S)
35 Post Accruals and Deferrals (T.Code: FBS1)
36 Clearing of Cancelled Documents (T.Code: F-03, F-32, F-44)
37 Check Profitability Segment Adjustment (T.Code: KISR)
38 Aging Report-Reconcile GL balances with sub ledger balances AP ( T.code: FBL1N, FBL5N, FBL3N)
39 Check the check run numbers (T.Code: FCH1, FCHI)
40 Bank reconciliation Data (T.Code: FF67 & FEBA)
41 Enter Tax Journal Entry (T.Code: FB41)
42 Reconcile GL balances with sub ledger balances AR/MM/AP ( T.Code: F.03)
43 Display Balance Sheet Adjustments (T.Code: F.5F)
44 Post Balance Sheet Adjustments (T.Code: F.5E)
45 Post Foreign Currency Valuation (foreign exchange) (T.Code: F.05)
46 Check generic cost centers for posting with wrong accounts
47 Correct wrong postings on generic cost centers
48 Check Validation dates for Cost Centers, Cost Elements, CO area (T.Code: GGB0)
49 Check COGI--for both month end and year end
50 Doubtful receivables (T.Code : F104)
51 Verify In-transit Inventory
52 Reconcile PA to G/L (T.Code: KE5U)
53 Post Cost Center Assessments and Distributions (T.Code: KSU5 & KSV5)
54 Run CO-FI Reconciliation to balance (T.Code: KALC)
55 Run BW reports P&L and Balance Sheet
56 Maintain CO yr variant (T.Code: KCRQ)
57 Fiscal Yr Balance carry forward AP/AR/AM (T.Code: F.07,
58 Fiscal Yr Balance carry forward CO (T.Code: CXS1)
59 Fiscal Yr balance carry forward FI ( T.Code: F.16)
60 Fiscal Yr balance carry forward PCA (T.Code: 2KES)
61 Set Document number ranges - FI - new year (T.Code: OBH2, OBA7)
62 Set Document number ranges AP/AR - new year (OBA7)
63 Generate Financial statement Reports ( T.Code:OB58) OR (T.Code: FSE2)
64 Change Fiscal Year For Assets (T.Code: AJRW)
65 Year end Closing-- Asset Accounting--final for year end (T.Code: AJAB)
66 Close CO Posting Period : (T.Code: OKP1)
67 Close Prior A/R Posting Period ( T.Code: OB52)
68 Close Prior A/P Posting Period (T.Code: OB52)
69 Close Prior MM Posting Period (T.Code: OMSY)
70 Reverse accruals and deferrals for the new month (T.Code: F.81)
71 Reconciliation of Financial Documents from old fiscal year and new fiscal year ( T.Code: FNSL)
72 Load Balances, Budget Data for Cost centers, sales
73 _update Retained Earning Ac_count , balance carry fwd (T.Code: F.16)
Month end closing Activities
1. All the expenses including amortization, prepaid expenses, Preliminary expenses and accruals have been booked.
2. Complete Bank Reconciliation (T.Code: FF67)
3. Make sure that Sum of Inter company balances is Zero
4. Suspense Accounts should be cleared regularly.
5. Ensure that all documents related to MM & SD have been entered in system. ( T.Code:F-22 & F-43)
6. Ensure that all billing documents are released to accounting.
7. Calculate Overheads on all process Orders (CO43)
8. Technically complete all process orders which are fully processed (CORM).
9. Calculate Variance (KKS1)à (Relevant only if Standard cost is calculated).
10. Settle all process orders which are technically complete (CO88).
11. Close All settled Process Orders
12. Close MM period (Transaction Code: MMPV).
13. Carry out GR/IR clearing (F.13) transaction
14. Depreciation Run (AFAB) has been carried out for the month
15. Close FI Posting period after the month end closing activity is over (T.Code:OB52)
Year end closing Activities:
1. Calculate production work in progress on process orders which are not technically complete. (CO88).
2. Carry out Assessment cycle for Cost Centers.(T.Code: KSUB)
3. All month end closing Activities should be carried out.
4. Carry Forward Balances to next year
(With TC: F.16 we can carry forward the balance to next year.
With TC: OBH2 copy the number ranges to next year
Open next year periods by selecting the Posting Period Variant.
then test by posting the transaction in F-02)
一、流程描述
FI期末结帐流程包括应收帐款、应付帐款、固定资产、管理会计结帐、总帐结帐等一系列结帐过程，对于年结增加了余额结转及固定资产年度改变等动作，通过月结及年结处理，出具各种会计报表；
具体流程如下：
(1) 财务部门
1 确定当月薪资已预提完毕
(2) 销售与配销
1 确定请款截止日(确定销货收入入帐截止日)
2 确定出货截止日
(3) 物料管理：确定收发料(含成品)截止日
(4) 应收帐款：确定所有交易皆已过帐
(5) 应付帐款：确定所有付款需求皆已过帐
(6) 固定资产
1 执行未验收设备结算
2 执行未验收设备资本化至固定资产
3 确定所有固定资产皆已验收完毕
4 执行折旧
5 在特殊情行下，执行折旧调整(重新执行折旧)
(7) 总帐 (I)
1 新的会计期间开帐
2 执行经常性凭证
3 输入月底应计凭证，并于次月初回转
4 对未结项目及外币余额作外币评价，并于次月初回转
5 确定其它系统取得的数据皆已过帐无误
6 检查收入、费用科目金额(如需调帐，则需打开该调整科目相关已关帐的会计期间)
7 检查资产、负债科目金额(如需调帐，则需打开该调整科目相关已关帐的会计期间)
8 执行资产、客户、供货商、物料、总帐等科目关帐
(8) 成本会计
1 产品成本计划：确认作业类型、工作站、制程、费用估算等计划成本
2 执行成本中心周期性分摊(确认原料及费用(含折旧)是否已入系统)
3 打印报表核对总帐金额及分摊后之成本中心费用是否相符
4 产品成本结算（工单结算）
5 FI/CO/MM期间关帐
(9) 总帐 (II)
1 确认期间关帐动作已完成
2 打印财务报表
(10) 年底其它作业
1 会计师年度调整分录入帐
2 新的会计年度开帐
3 系统设定新年度的凭证号码范围
4 将总帐科目余额结转下年度
5 将客户、供货商等的未结项目结转下年度
6 检查会计科目结转入本年度的金额是否与上年度余额相符
7 固定资产年度关帐程序
二、 产成品月结流程
规范生产订单计算工作的一个指引性流程，使生产订单结算相关工作程序化制度化，明确相关部门之责任，实现及时准确按分批法结算工单生产成本，步骤如下：
(1) 产品成本结算主要目的:为计算实际的产品生产成本及己投入未产出的价值(在制品)及差异值（标准成本制下）。
(2) 执行结算前应确认数据是否均己入系统:原料进料、领出及费用(包含固定资产折旧系统执行)。
1. 成本会计确认MM作业是否完成。
2. 成本会计确认ＰＰ作业是否完成。
3. 实际发生费用是否录入、归集正确。
4. 执行允许前期过帐(打开次月的帐,且于系统上勾记允许过上一期的帐,因为要将参考价和实际成本之差异值调入上一期.
5. 引用费用分摊、分配、重过账流程，确保三大费用划分正确。
6. 引用作业价格计算流程，区分作业相关或不相关，进行费用的分割，计算出正确的实际作业价格。
7. 进行价格重估，将实际价格代替计划价格。
8. 进行在制品结算，计算在制品价值。
9. 进行差异计算（CO模块）。
10. 进行订单结算运行测试。
11. 如测试结果正确则进行正式运行结算。
12. 进行分析，与计划比较并出具财务分析报表。
準備:
一.SD:
檢查期間交貨文件處理(VL04)
檢查期間交貨撿貨(VL06P)
檢查期間交貨發貨(VL06G)
維護請款到期清單(VF04)
維護內聯請款文件(VF06)
過賬期間請款文件(VFX3)
二.MM
過賬期間相關的收貨文件, 發貨文件(MIGO)
過帳期間相關的LIV文件(MIRO)
物料價格調整(MR21)
維護GR/IR科目(MR11)
三.PP
自動收貨:錯誤處理(COGI)
生產工單確認完成(CO11N)
更改工單狀態(COHV), 實際已完成但系統未完成或差異小當它完成的工單做TECO
四.CO
核發物料標準成本估算(CK24)
工單在製品計算(KKAO)
工單差異計算(KKS1)
工單結算過賬(CO88)
五. FI
最後付款執行(F110)
最後催款執行(F150)
應計/遞延過賬(FBS1)
經常性分錄(F.14)
總賬-未結項目:選擇文件(FBICS1)
總賬-未結項目:指派文件(FBICA1)
總帳科目:選擇文件(FBICS2)
總帳科目:指派文件(FBICA2)
六. AM
檢查不完成的資產(AUVA)
在建資料結算(AIBU)
重計折舊(AFAR)
過賬折舊(AFAB)
定期存貨過賬(ASKB)
2. 正式結算
一.MM
期間結算(MMPV)
二.AM
未結新過賬期間/期間凍結(固定資產科目)(GC44)
三.FI
更改過賬期間(OB52)
一般調整過賬(FB50)
外幣評估(FAGL_FC_VALUATION)
結清執行(F.13)
GR/IR結清(F.19)
損益調整(F.50)
資產負債表調整(SAPF180)
維護匯率(OB08)
四. 報表製作
預先退稅(RFUMSV00)
資產負債表/損益表(RFBILA00)
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