ERP Design and Implementation IST 346 BUS 326

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ERP Design and ImplementationIST 346 / BUS 326
Accounting Basics and R/3 Navigation10/09/2006
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Overview

• General Ledger
• Chart of Accounts
• Balance Sheet
• Assets
• Liabilities
• Equity
• Income Statement
• Revenues
• Expenses

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General Ledger

• The General Ledger provides a complete record of
  all "acceptable" business transactions from the
  viewpoint of an accountant
• An acceptable business transaction has the
  following traits
• Affects the financial position of the entity
• Measurable in a currency
• Affects at least two accounts
• Assets Liabilities Equity
• Debits Credits

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Chart of Accounts

• The foundation for the General Ledger is the
  Chart of Accounts
• A Chart of Accounts contains a complete list of
  all of the accounts utilized in the General
  Ledger for a given company
• Financial accounting reports are prepared from
  the balances contained in the General Ledgers
  Chart of Accounts

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Chart of Accounts(continued)

• There are five types of accounts contained in a
  Chart of Accounts
• Assets
• Liabilities
• Equity
• Revenues
• Expenses
• There are two primary accounting reports prepared
  from the General Ledger Chart of Accounts
• Balance Sheet
• Income Statement

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Balance SheetAssets

• Things of value that a company owns or controls
  that accountants have agreed to measure in
  monetary terms.
• Examples of these accounts include
• Cash
• Accounts receivables
• Plant and equipment
• Inventory

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Balance SheetLiabilities

• Things that a company owes or must provide
  services in order to settle that accountants have
  agreed to measure in monetary terms.
• Examples of these accounts include
• Accounts payable
• Notes payable
• Bonds payable
• Unearned revenue

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Balance SheetEquity

• Equity is simply the mathematical difference
  between assets and liabilities.
• Includes the monetary amounts collected with
  respect to all preferred and common stock
  transactions, the aggregate net income reported
  since organization of the company, and a
  reduction for dividends that have been paid to
  stockholders.

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Balance Sheet
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Income StatementRevenues

• The monetary amounts collected from customers in
  settlement for goods purchased from our company
  or services rendered by our firm to them during
  the current fiscal year.

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Income StatementExpenses

• The monetary amounts paid to vendors in
  settlement for goods purchased by our company or
  services rendered to our firm by other companies
  during the current fiscal year.

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Income Statement
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Basic Accounting Equation

• Assets Liabilities Owners Equity
• Debit (left), Credit (Right)
• Owners Equity has 4 parts
• Revenues ()
• Expenses (-)
• Investments ()
• Withdrawals (-)

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Basic Accounting Equation

• Assets Withdrawals Expenses
• Revenues Investment Liabilities
• AWE LIR
• AWE increase debit
• AWE decrease credit
• LIR increase credit
• LIR decrease - debit

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Accounting Basics T Accounts

• AWE
• LIR

Credit
Debit
Credit
Debit
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Unit Overview

• Logging on
• SAP R/3 screens
• Basics of data entry
• Working with multiple sessions
• Reporting
• On-line help and system messages
• Setting user defaults
• Logging off

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Logging On - SAP R/3 Initial Screens
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Logging On - The Client

• This is a numeric field
• This number defines a whole business entity

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Logging On - User

• Users of SAP system are client-specific
• User identification on one client will only allow
  access to that client on that server

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Logging On - Language

• SAP supports multi-national character sets and
  languages on the same system, at the same time
• Default languages are English and German

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Logging On - Data Record
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SAP R/3 Screens - The Topics

• Easy Access desktop
• System menus
• System navigation
• Transaction name
• Transaction icons
• Transaction work area
• Status messages

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SAP R/3 ScreensEasy Access Desktop
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SAP R/3 Screens Easy Access Desktop
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SAP R/3 Screens System Menus
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SAP R/3 Screens System Navigation
Enter
Options
Save
Scroll icons
Help icon
Back
Exit
Print
Command Field
Cancel
Create a new session
Find/Expand icons
Create a desktop shortcut
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SAP R/3 ScreensTransaction Name
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SAP R/3 Screens Transaction Name
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SAP R/3 ScreensTransaction Icons

• Screen or view dependant
• (e.g. materials master will differ from sales
  order entry will differ from the main menu)

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SAP R/3 Screens Transaction Work Area
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SAP R/3 ScreensStatus Messages
System Message
System Information
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SAP R/3 Transaction Screen
Header
Tabs
Line Item Detail
Line Item
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SAP R/3 Master Data Screen
Tabs
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Basics of Data Entry

• Using menus
• Using transaction codes
• System gt status
• Using /n
• Multiple sessions
• Using /o

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Basics of Data Entry
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Basics of Data Entry

• There are three types of entry fields
• Required
• Default entry
• Optional entry field

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Working with Multiple Sessions

• An SAP session is a window in which the user may
  perform a particular task
• Users may have up to nine sessions open at one
  time

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Reporting

• Three basic steps to running a report
• Access the report
• Enter selection criteria
• Execute the report

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Reporting
Access
Selection
Execution
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On-line Help
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On-line Help

• Help on screen fields - F1
• Extended help
• Reference information
• Technical information
• Displaying possible entries - F4
• Using the Help menu
• Extended help
• R/3 library
• Getting started

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On-line Help
F1 - Key
F4 - Key
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System Messages

• E Error
• An invalid entry has been made
• The cursor moves to the field where the error has
  occurred
• W Warning
• A possible error has been made
• The user can continue without changing
• I Information
• Feedback from the system

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Setting User Defaults
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Logging Off

• System gt logoff
• Exit button
• Control box

For security purposes it is important to log off
SAP whenever you leave your PC. Your user name
is linked with all transactions you perform
providing an audit trail.