SAP Bible FI: S/4 HANA Version 상
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

SAP Bible FI: S/4 HANA Version 하
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