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


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