머리말: SAP Bible FI 시리즈를 펴내며 · 004

Part 6. Automatic Outgoing Payment / 13

1. Automatic Outgoing Payment Program · 015
● Automatic Outgoing Payments: 자동지급처리 · 015
● Automatic Outgoing Payments(AOP) 수행시 필요한 5가지 IMG Setting 구조 · 018
● F110 Automatic Payment Program Running · 035

2. Check Management: 수표관리 · 078
● Payment Documents and Checks · 078
● Voiding checks and Canceling Payments: 수표 취소 & 지급 취소 · 084
● Check Register(수표발행대장) · 091

3. Other Payment Methods · 093
● Noted Item AOP · 093
● Bill of Exchange Payable: 지급어음 처리 · 097
● Alternative payee: 대체수취인 · 108

Part 7. New General Ledger / 115

1. Overview of New General Ledger · 117
● New G/L Functionality · 117
● Ledger 정의 · 118
● Segment Reporting · 124

2. Parallel Accounting: 병행회계 · 128
● Parallel Accounting Configuration · 128
- SAP Parallel Accounting · 128
- Ledger Group을 이용한 전표처리 · 132

3. Document Splitting · 140
● Document Splitting: 전표분할 기능 · 140
- Document Splitting functions · 140
- Activating Document Splitting · 141
- Active Splitting · 145
- Passive Document Splitting · 151
- Inheritance in Document Splitting · 154
- Document Splitting - Zero Balance · 155
- Document Splitting – Modeling · 157

4. Integration with Other Area · 160
● FI Sub-Ledger와의 Integration · 160
● CO모듈과의 Integration · 166

5. 결산(Periodic Processing) · 167
● 결산 관련 변화사항 · 167

6. New G/L Report · 169
● Report 관련 변화사항 · 169

Part 8. Asset Accounting / 179

1. Asset Accounting Organizational Structure · 181
● AA Organizational Structure Overview · 181
● Chart of Depreciation(감가상각표-COD) - Chart of Account(계정과목표-COA) 관계 · 181
● Depreciation Areas : 감가상각 영역 · 185
● Cost Accounting Assignment · 186
● Asset Class and Asset Master Data · 187
● Asset Master Data Overview · 190
● Posting Values to G/L · 191
● Asset Class의 4가지 Functions · 194
- Depreciation Terms · 195
- Account Determination · 197
- Number Range · 202
- Screen Layout Rule · 203
● IMG: Lean Implementation · 211
● Special Asset Class · 212
● Create Asset Master Data · 220
● Create Multiple Similar Asset Data · 221
● Time-Dependent Data · 223
● Depreciation Area를 구성하는 필드 · 227
● Changing Assets · 228
● Asset Sub-Number · 230

2. Asset Transactions · 234
● Asset Accounting as Subsidiary Ledger · 234
● Integrated Asset Acquisitions: 고정자산 취득의 3가지 Integration Point 첫 번째 · 234
- FI-AA ← → FI-A/P(Asset Acquisition without MM Integration) · 235
● Asset Explorer · 238
● Asset Acquisition and Values In Master Data · 241
● Document Type and Number Ranges: 전표에 Assign되는 Document
Type(AA)과 전표 No. Ranges · 244
● Transaction Types(TTY): 고정자산의 거래유형(이동유형)을 나타내는 키값 · 246
● Integrated Asset Acquisitions: 고정자산 취득의 3가지 Integration Point. 남은 2가지 방식 · 251
- FI-AA ← → FI-G/L Clearing · 251
- FI-AA ← → MM(Asset Acquisition with MM Integration) · 251
● Asset Transfer: 자산 대체처리 · 266
- 자산 대체 처리 · 266
- 자산 분할 처리 · 270
- 자산 병합 처리 · 273
● Asset Retirement: 자산 처분(개별/통합 방식) · 275
- Individual Retirement · 276
- Mass Retirement · 279
● Capitalization of Asset Under Construction(AuC): 건설중 자산으로 관리되던
자산을 본 자산으로 Settlement · 287
● Asset Under Construction(AuC) with Investment Order · 294
- Investment Order를 이용한 AuC취득 및 정산처리 ·294
- Investment Order 처리를 위한 IMG Setting · 308
● Current Value Depreciation: Unplanned Depreciation 비계획 상각 · 313

3. Periodic Processing · 318
● Periodic Job in AA · 318
● Valuation: 회사에 assign한 COD 내 Depreciation Area별로 평가 방식을 다르게 부여하는 IMG세팅 Rule · 321
● Calculating Depreciation Values: 감가상각비 계산 · 327
● Imputed Interest(이자비용)/Replacement Values Index(재평가액 Index) 관련 설정 · 340
● Depreciation Posting : Integration With G/L · 350
● Depreciation Posting : Smoothing vs Catch-up ·353
● Fiscal Year Change: 연말처리(회계연도 변경) · 355
● Year-End Closing: 고정자산 연마감 처리 · 356

4. Information System · 358
● Asset Information System · 358
● Report Selection · 358
● Asset Value Display · 362
● Asset Simulation · 367
● Sort Criteria(=Sort Key=Sort Version) · 370
● Asset History Sheet · 372

5. Legacy Data Transfer · 378
● Legacy Data Transfer overview: Asset Migration · 378
● Legacy Data Transfer - Asset Master Data Migration · 378
● Legacy Data Transfer: Transfer Date · 382
● Transfer Parameter · 383
● Automatic Legacy Data Transfer: BDC 방식, LSMW 방식 · 387
● Legacy Data Transfer: With MS.Excel · 388
● Preparing for Production Start-Up: Check Consistency · 389
● Reset Company Code · 393
● Reset Posted Depreciation · 394
● Set/Reset Reconciliation Accounts · 396
● Transfer Balances · 399
● Activate Company Code · 401

6. Asset Accounting(S/4 HANA) · 402
● 자산 취득에 대한 Technical Clearing 계정 필요 · 402
● Asset Migration–AS91/AS92 Transaction 화면의 변화사항 · 405
● 자산매각전표 변화사항 · 409
● 기타 변경사항 · 411

Part 9. Financial Closing / 415

1. Overview of Closing Process · 417
● Integrated Overview of Closing Process · 417

2. Financial Statement · 421
● Financial Statement: 재무제표 조회 · 421
- Financial Statement Version(FSV) · 421
- Financial Statement Program · 431

3. Asset and Liabilities(B/S) Closing · 436
● Asset and Liabilities(B/S) 관련 결산 항목 · 436
● Fixed Assets : 고정자산 · 437
● Current Assets : 유동자산 · 438
- Maintain Goods Received/Invoice Received(GR/IR) Clearing Account · 438
- Material Price Change · 442
- Physical Inventory Procedure · 445
- GR/IR Clearing Account Analysis · 451
● Receivables(&Payables) : 채권, 채무 · 458
- Customizing Balance Confirmations · 458
- IVA Posting for Doubtful Receivables · 466
- Foreign Currency Valuation and Reclassify Receivables/Payables · 473
- FAGLF101 - Sorting/Reclassification 기능 · 473
- FAGLF101 - Changed Reconciliation Account 기능 · 480
- FAGLF101 - Balancing for Affiliated Companies 기능 · 484
● Checks/Banks · 484
● Accrual/Deferral Postings: 미지급, 선급 등과 관련된 기간손익 조정작업 · 487
- 미지급, 선급 등과 관련된 기간손익 조정작업 · 487
- Manual Accrual 관련 IMG Configuration · 496

4. Profit and Loss(P&L) Overview · 502
● CO(Controlling) in SAP · 502
● Allocating Costs: CO모듈로 들어온 비용에 대한 배부 및 정산처리 부분 · 503
● CO-FI Real time Integration · 505
● Lock Period in CO: CO 마감 처리 · 515
● HR 관련 마감처리 · 516

5. Technical, Organizational and Documentary Steps · 518
● Technical, Organizational and Documentary Steps Overview · 518
● Technical Steps · 518
● Organizational Steps · 537
● Documentary Steps · 538

약어 정리 · 541

맺음말 · 542

부록
- 자금관리 통합 솔루션 (Spert Treasury Solution) · 543
- SAP ERP 프로젝트를 계획하고 있습니까? · 544