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