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.
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.
