Unit 5: Lesson 3: Management Accounting

Unit 5: Lesson 3: Management Accounting

1.    Jelaskan mySAP Financials application component controlling 

Contains all accounting function necessary for efective controlling.

2.    Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan. 

If an organizational divides accounting into internal  and external  viewpoints, CO represents the  internal  accounting perspective because it provides information for managers-those who are inside an organization and are charged with directing sand controlling its operation.

3.    Tujuan dari financial statement

Financial statements required for external reporting purposes (for examples, balance sheet and P&L statements) are created in F1. These external reportingrequirements are typically established by general accounting standards like GAAP or IAS, as well as by various legal requirements mandated by regulatory authorities.

4.   Jelaskan FI dan CO

For created a financial statements required.

5.    Jelaskan dan gambarkan component of management accounting. 

6.   Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja? 

· Cost center accounting

It is useful for a source related assignment od overhead costs to the location where they occurred.

· Internal orders

You use internal orders to collect and control cost according to the job that incurred the costs.

· Activity Based Costing

Activity Based costing analyzes cross departemental business processes.

·Product cost controlling

Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.

·Profitability analysis

     Profitability Analysis analyzes the profit or loss of an      organization by individual market segment.

7.    Jelaskan cost center accounting

It is useful for a source related assignment od overhead costs to the location where they occurred.

8.   Jelaskan Internal orders

You use internal orders to collect and control cost according to the job that incurred the costs

9.   Jelaskan Activity based costing

Activity Based costing analyzes cross departemental business processes

10. Jelaskan Product cost controlling

Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.

11.  Jelaskan Profitability analysis

 Profitability Analysis analyzes the profit or loss of an      organization by individual market segment.

12. Sebutkan dua key enterprise capabilities

ü  Profit center accounting: Profit center accounting evaluates the profit or loss individual, independent areas within organization.

ü  Consolidation : Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.

13. Jelaskan profit center accounting 

Enterprise controlling’s profit Center Accounting (EC-PCA) provides you with an internal view of your profitability. EC-PCA makes it possible to valuate the operating profit of different areas or units within your enterprise.

14. Jelaskan Consolidation 

Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.

15. Jelaskan master data

The mySAP Financials Controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.

16. Gambarkan organizational element in controlling

17. Jelaskan the controlling area

The controlling area forms a framework within which CO processes cost and revenue element transactions and all CO documents.

The controlling area represents a closed system used for cost accounting purposes within an organization.

18. Jelaskan overhead cost controlling

Overhead in planning, monitoring, control and coordination in such areas as research and development , procurement , work scheduling and maintenance is gaining more importance.

19. gambarkan Overhead cost controlling

Unit 5: Lesson 2: Financial Accounting

Unit 5: Lesson 2: Financial Accounting

1.     Jelaskan general ledger

The general ledger is the main accounting record of a business which uses double-entry bookkeeping

2.     General ledger posting merupakan hasil dari.

“Journal”

3.     Tiga tingkatan dalam general ledger

Master data, transaction data, reporting.

4.     Jelaskan hubungannya dengan cost accountingAlpha

Cost accounting is the process of recording, classification, presentation of the cost of making and selling products or services, dengancara-specific manner, as well as the interpretation to it, the object of cost is the cost accounting activities.

5.    the integration of posting data is reflected in...

the general legder through subsidiary ledger

6.    Gambarkan financial accounting 

7.    Jelaskan a shared database

Non redundant data creation and maintance documentation and review system that can be clearly verified at any time.

8.    Jelaskan account receivable dan peranannya

Accounts Receivable manages the accounting data of all customers. It is also an integral part of sales management.

9.    Gambarkan account receivable

10. Jelaskan account payable

Manages accounting data for all vendors.

11. Jelaskan accounting document dan jenis-jenisnya..

Accounting Document are the result of a posting in financial accounting.

two types of documents:

·         Original Documents

·         Processing documents

12. Berikan contoh accounting document 

Examples of original documents:

·         Receipts

·         Invoices

·         Checks

·         Bank statement

13. Berikan contoh processing document

Examples of processing documents:

·         Accounting documents

·         Sample documents

·         Recuring entry documents

14. Jelaskan Payment dan hubungannya dengan enter document

When you enter document, the system check whether the minimum account assignments have been made. For examp document data, posting data.

15. Jelaskan travel management and expense reimbursement

Trips cost time and money noy only for the person travelling,but for everyone involved in the planning, approving, verifiying and accounting of trips. But now travel management is expected to support all the business process involved in the business trip in one single procedure.

16. Jelaskan payment and transfer to payroll accounting..

Payment of expenses can be accomplished via financial accounting, pay roll accounting or data mediumexchangewith credit institutions.

Unit 5: Lesson 1: Accounting Foundation

Unit 5: Lesson 1: Accounting Foundation

1.               Jelaskan keterkaitan antara modul SAP R/3 accounting system dengan modul yang lainnya dalam SAP

The accounting system with its various sub-units is a critical part of the SAP solution. The integration of the various aspects of accounting with each other and with logistics and human resoueces applicants becomes a management tool for all company departments. The efficieny of this kind of solution is increased by including cross- company business processes with customers, suppliers or financial institutions.

2.               Jelaskan peran dari modul  SAP R/3 accounting system

3.               Jelaskan bagaimana  SAP R/3 accounting system di setiap negara?

For international companies, SAP R/3 offers flexible software that can be used in different countries. The system meets the nedds of the major industrial nations of the world with its multilingual approach, flexible currently handling and country –spesific functions for taxes, reporting, and payment transactions.

4. Sebutkan komponen dari  SAP R/3 accounting system

ü      Financial accounting (FI)

ü      G/L Accounting

ü      A/P and A/R

ü       Asset accounting

5.               Sebutkan komponen Financial Accounting (F1)

ü      G/L accounting

ü      accounts payable and accounts receivable

ü      asset accounting

6.               Sebutkan komponen Corporate Finance Management (CFM)

ü      -corporate finance management

ü      -treasury management enterprise controlling includes :

ü      -executive information system

ü      -profit center accounting

ü      -legal consolidation

ü      -planning

7.               Sebutkan Profitability and sales accounting 

profitability analysis

8.               Sebutkan komponen Product Cost Controlling 

ü      product cost planning

ü      cost object controlling

9.               Sebutkan komponen Overhead Cost Controlling

ü      cost centers

ü      internal orders

ü      activity-based costing

10 Jelaskan Investment management 

Investment management is the professional management of various securities (shares, bonds and other securities) and assets (e.g., real estate) in order to meet specified investment goals for the benefit of the investors.

11.             Jelaskan Project management 

Project management is the discipline of planning, organizing, securing, and managing resources to achieve specific goals

12.             Jelaskan Generkal Ledger

13.             Balance sheet

balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP

14.             Loss statement

An official quarterly or annual financial document published by a public company, showing earnings, expenses, and net profit. Net income is determined from this financial report by subtracting total expenses from total revenue

15. bagaimana master syarat  sistem akuntansi yang efektif?

can be an extremely powerful tool for business owners.  When structured with the specific needs of the business in mind,  it has the power (through the magic of debits and credits) to convert data into a format that actually tells an interactive, completely personalized story about your business.

16. Jelaskan konsep-konsep company, company code, business area, functional area, profit center

o   Company

This represents a legally autonomous entity, composed of one or more company codes.

o   Company code

This represents the tax law (national ) view of the company. Fiscal calendar ,local currency and tax reporting requirements determine the design of the complete and reconciled tracking system.

o   Business area

This helps depict internal structures for external segment reporting

o   Functional area

This are displays the profit and loss statement according to cost of sales accounting

o   Profit center (management accounting)

With its flexible design , this controlling term is used to decipt internal areas of responsibility.

17. chart of account, 

A chart of accounts (COA) is a created list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.

18. jelaskan fungsi-fungsi yang dapat dijalankan oleh chart of account 

as an operational chart of accounts : berisi rekening saat ini digunakan dalam transaksi sehari-hari dengan sistem. Hal ini memungkinkan seragam, seluruh perusahaan klasifikasi transaksi bisnis

as a local chart of accounts : berisi account yang diperlukan untuk memenuhi hukum reqirements. posting data dapat diwakili berdasarkan perkembangan negara, kriteria penggolongan standar

as a group chart of accounts :

berisi semua account yang berlaku di seluruh Grup korporat. posting data dapat diproses atau diwakili berdasarkan persyaratan eksternal kelompok akuntansi

19. Jelaskan customer master data

a customer master record contains all the information that a company needs for its business relations with a customer. Customer master records also provide information on customers for the accounting and sales departments

20. Jelaskan struktur master record untuk customer master data

ü  General data : is equally relevant to every company code and every sales organization within a company.

ü   Data for company codes: this data reflects the company specific agreements with the customer

ü  Data for sales: has different characteristics for a company/s sales oraganizations and channels.

21. Jelaskan vendor master -- account payable 

The vendor master -- account payable contains all the information a company needs for its business relationships with vendors. This data controls the posting transaction as well as the processing of posting data.

22. Jelaskan yang disediakan oleh vendor master -- account payable

ü  Overview of all data for a given vendor

ü  Flexible data access

ü  Baseline data used to control payment transactions and to represent business processes.

23. Jelaskan general data

Includes address and telecommunications data (telephone, fax & telex information), general data vendor information ( coporate group, industry branch) as well as bank details.

24. Jelaskan COmpany code data

Includes company specific policies concerning payment transaction, dunning procedures and correspondence information

25. Jelaskan Purchasing organization data

Includes inquiry, order and invoice verification information.

26. Jelaskan asset management

Increasing automation makes palnning and monitoring of fixed assets for external and internal accounting purpose ever more important.

27. jelaskan asset class, asset master record

support the structuring and classification of fixed assets

28. Jelaskan account balance 

A line item display provides an overview of the open, cleared and parked items from an account.