머리말: SAP Bible FI 시리즈를 펴내며 · 004

Part 1. ERP & SAP Basic / 15

1. ERP&SAP의 이해 · 017
● ERP란? · 017
● BPR(Business Process Reengineering) · 017
● 통합정보시스템으로서의 ERP 시스템 · 019
● ERP란 · 021
● ERP의 구성 · 021
● ERP 프로젝트의 추진 · 022
● SAP ERP · 026
● SAP 주요용어 · 028

2. SAP Navigation · 032
● SAP GUI · 032
● SAP 시스템 사용자 환경설정 · 032
● SAP 시스템에 로그온/로그오프 · 033
● SAP 메뉴 및 Toolbar · 034
● SAP 시스템 트랜잭션 실행 · 039
● SAP 시스템 세션관리 · 040
● SAP 시스템의 유용한 기능 · 040

3. FI Overview · 053
● 재무회계 솔루션 Business Process · 053
● 재무회계(FI)와 관리회계(CO) 비교 · 053
● SAP Integrated Data Flow Overview · 054
● FI-General Ledger · 055
● FI-Account Receivable · 055
● FI-Account Payable · 056
● FI-Asset Accounting · 056

Part 2. Organizational Unit / 57

1. Organizational Unit / Basic Settings · 059
● Clients in SAP · 059
● Accounting Organizational Unit · 062
● Logistics Organizational Unit · 063
● FI Organizational Unit · 064
● CO Organizational Unit · 071

Part 3. Master Data / 75

1. Master Data Overview · 077
● FI 모듈의 2가지 주요 컴포넌트 · 077

2. G/L Account : 계정과목 · 078
● G/L Accounts Master Record : 계정과목 마스터 개요 · 078
※ 참고) IMG Configuration Variant Principle : IMG 설정시 사용되는 Variant 원칙 · 085
● COA IMG Configuration · 086
● G/L Account Master Data 속성 · 089
- Account Group : 계정그룹 · 089
- Balance Sheet and P&L Statement Accounts : B/S, P&L계정 구분 · 093
- Reconciliation Accounts : 조정계정 · 095
- Line Item Display : 개별 항목 관리 · 097
- Open Item Management : 미결항목 관리 · 099
- Account Currency : 계정 통화 · 099
● 여러 관점에서의 COA(Chart of Account) · 102
- Operating COA · 102
- Country-Specific COA · 103
- Group COA · 106
● G/L Master Data Transactions · 108
● S/4 HANA - G/L Account / Cost Element 통합(FS00) · 112

3. Vendor Master : 구매처 · 115
● Master Data in Accounts Payable(Vendor) · 115
● Integration with MM(Materials Management) · 118
- MM view of the Vendor Master Data · 119
- MM Process : Purchase Order → Good Receipt → Invoice Verification · 121
- Vendor Account 관리 · 121
- Vendor Account Master 화면 구성 · 123

4. Customer Master : 고객 · 126
● Master Data in Accounts Receivable(Customer) · 126
● Integration with SD(Sales & Distribution) · 128
- SD view of the Customer master data · 129
- SD Process : Sales Order → Shipping → Billing · 131
- Customer Account 관리 · 131
- Customer Account 화면 구성 · 133

5. 고객(Customer) / 구매처(Vendor) 관련 IMG Configuration · 135
● Customer/Vendor Account Group : 고객/구매처 계정그룹 · 135
- AP/AR Number Range · 137
- Control of the Field Status · 139
- Regular 거래처 vs One-Time 거래처 · 143
● Dual Control Principle · 147
● Clearing Customer/Vendor : 채권/채무 상계 거래처 등록 · 153
● Alternative Payee/Payer(대리 수취인 / 대리 납부인) · 161
● Head Office/Branch Office · 164
● Credit Management : 거래처 여신(신용)관리 · 167

6. Asset Master Data 및 그 외 Master Data · 174
● Asset Master Data : 고정자산 마스터 관리 · 174
● Group Assets and Sub-Numbers · 176
● Bank Master Data : 은행 거래 관리를 위한 Master Data · 177
- Bank Directory(Bank Master) · 177
- Bank Account · 178
- S/4 HANA House Bank+Account ID 관리 · 182
- Cash Ledgers(현금출납장부 - Cash journal) · 185
● Master Data in Travel Management : 여행/출장경비 관련된 Master Data 관리 · 190

7. Business Partner (S/4 HANA) · 191
● S/4 HANA 버전에서의 Business Partner · 191
● Business Partner 생성 · 193
● Business Partner Role IMG Configuration · 197
● Business Partner Number Range Settings · 203
● Customer/Vendor Master Synchronization · 205
● Business Partner Field Groupings · 211
● Business Partner Type · 213
● 그 외 Business Partner Field 관련 설정 · 214

Part 4. Document Posting / 221

1. Document Control · 223
● Document Control Overview · 223
● FI Document Overview · 223
● SAP Document Principle(전표생성 기본 원칙) · 228
● FI Document Header · 228
- Document Type(전표 유형) · 228
● FI Document Line Items · 233
- Posting Key : 전기키 · 233
- Field Status · 237
● Posting Period-회계 전기기간 관리(Financial Closing) · 242
※ 참고) Fiscal Year (Variant) : 회계연도 관리 · 246
● Maximum Amounts: 전표 입력 허용 최대금액 관리 · 250
● Basic FI Postings T-Code · 254

2. Posting Control · 255
● Default Values · 255
- User Default Setting · 255
- System Default Setting · 260
- Accounting Default Setting · 261
● Change Documents Control · 266
● Payment Terms: Customer 수금조건/Vendor 지급조건 & Discounts: 할인율 · 274
- Payment Terms Sample · 274
- Payment Terms in Invoices · 283
- Payment Terms in Credit Memos · 286
- Cash Discount Base Amount · 289
● Cross-Company Code Transactions · 293
● Reversing Documents · 297

3. Posting Tips · 307
● Posting Tips-신(Enjoy)/구(Classic) 전표 입력시 활용 가능한 Tips · 307
- Reference Documents · 307
- Sample Document · 308
- Hold Data · 309
- Set Data · 310
- Hold Document · 310
- Account Assignment Template · 312
- Account Assignment Model · 314
- Parking Document · 317
- Recurring Document · 322
- G/L Fast Entry · 326

4. Currency & Tax · 329
● Currency: 통화 관리 · 329
● Parallel Currency (S/4 HANA) · 333
● Tax - 부가세(VAT) 관련 · 336

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Part 5. AR&AP Transactions / 347

1. A/R & A/P Transactions · 349
● Alternate Reconciliation Account: 대체 조정계정 · 349
● Special G/L Transaction이란? · 354
● Special G/L Transaction의 유형 · 355
- Automatic Statistical offsetting entry · 355
- Noted Items · 365
- Freely Definable Offsetting Entries · 375
● IMG Configuration of Special G/L Transaction · 389
- Special G/L Indicators · 389
- Special G/L Indicator Properties · 393
● Special G/L Transaction Business Transaction 관점의 유형 · 397
● Special G/L Account · 400
● Special G/L Transaction - Posting Key · 401
● Bill of exchange Receivable Special G/L Indicator
(W: 받을어음, X: 할인어음, Y: 배서어음, Z: 부도어음) · 403

2. Open Item Clearing: 미결항목 반제처리 · 422
● Open Item Clearing Concept · 422
● Posting with Clearing · 423
● Account Clearing · 427
● Automatic Clearing Program · 432
● Incoming and Outgoing Payments · 444
- Manual Payment Process · 444
- Resetting Cleared Items · 447
● Automatic Posting Function · 458
● Payment Difference(Incoming & Outgoing Payment) · 458
- Tolerance Groups - Tolerance Rule · 459
- Configuration of Tolerance Groups · 462
● Partial Clearing의 2가지 방식 · 474
- Partial Payments · 474
- Residual Payments · 479
- Partial Payment 전표반제 처리시 Invoice Reference별 묶어서 처리하는 방법 · 485
● Reason Codes: 사유 코드 · 488
● Exchange Rate Differences · 493

3. Withholding Tax: 원천세 · 499
● Withholding Tax: 원천세 A/P처리 · 499
- 원천세 전표처리 Test · 499
- Withholding Tax 관련 IMG Settings · 501

4. Credit Management: 여신관리 · 511
● Credit Management : A/R 관련 여신한도 관리 · 511
- Credit Control Check · 511
- Credit Management 관련 IMG Settings · 515
- Automatic Credit Control Block · 520
● Credit Management (S/4 HANA) · 523
- S/4 HANA Credit Management · 523
- Credit Management 관련 IMG Settings (S/4 HANA) · 528
- BP Relationship을 이용한 상위거래처 여신 통합 관리 · 534
- 상위거래처 여신 통합관리를 위한 IMG 추가 Setting · 539

5. Foreign Currency Valuation: 외화평가 · 541
● A/R, A/P, G/L Open Item Foreign Currency Valuation · 541
● Currencies : 통화관리 · 542
● Customizing: Foreign Currency Valuation · 546
● Foreign Currency Valuation Test(AR/AP/GL Open Items)-Without Update · 550
● Customizing: Account Determination for Open Item Exchange Rage Differences · 556
● Foreign Currency Valuation Test(AR/AP/GL Open Items)-With Update · 558
● 부분 반제처리시 외환손익 인식 · 579
● G/L Balance Item Foreign Currency Valuation: G/L Balance
계정에 대한 외화평가기능 · 582
● FAGL_FCV - Foreign Currency Valuation (S/4 HANA) · 588

약어 정리 · 593

부록
- 자금관리 통합 솔루션(Spert Treasury Solution) · 594
- SAP ERP 프로젝트를 계획하고 있습니까? · 595