SAP Program SAPF101A - Balance Sheet Supplement - OI - Analysis by ........ (Old)

Description
This program displays receivables and payables in the following orderin accordance with EU guideline 4.:

  • Receivables with a remaining term of

    • up to one year
    more than one year
    • Payables with a remaining term of

      • up to one year
      more than one and less than five years
      more than five years
      To display the receivables and payables according to remaining term inthe financial statements, the program carries out transfer postings andadjustment postings for clearing the document.
      Additional adjustment postings are necessary in the following cases:
      • Vendors with debit balances and customers with credit balances

      • Changed reconciliation account or partner (affiliate)

      • Investment display

        • All accounts that are managed on an open item basis are processed.
        The adjustment postings are carried out per partner indicator, G/Laccount, business area, and currency. The postings are reversed at thereverse posting date.

        Changed reconciliation account or partner
        If the reconciliation account, special G/L account, or partnerindicator has been changed for a customer or vendor, the programrecognises this and carries out the corresponding transfer posting. Theitems from the old reconciliation account are assigned to the newreconciliation account. Since the reconciliation accounts cannot beposted to directly, the postings required are made to adjustmentaccounts. If the reconciliation account was changed during posting,(asset management), the posting is displayed under the newreconciliation account.
        If the partner is changed for a G/L account, the items are transferredfrom the old partner indicator to the new partner indicator.
        Note
        Correct display of receivables and payables for consolidation is notguaranteed in the following case:
        A customer or vendor was purchased. The receivables and/or payableswere taken over. In this case, the display in the consolidation isincorrect, since the since the company ID is not contained in thetrading partner open items that were posted. Proceed as follows tocorrect the error:
        RESET N1
        Create a new master record for the customer or vendor. Enter thecompany ID in the master record.
        Post the receivables and payables to the new trading partner usingtransfer postings. The general ledger is posted to automatically in theconsolidation.
        RESET N1
        If the receivables or payables of the company acquired were not takenover, they remain in the customer or vendor (company in liquidation).In this case, all you have to do is create a new master record for thetrading partner.

        Sorting of open items
        Whether or not an account is sorted according to receivables orpayables depends on the financial statement value of the account. Thisis the balance of the account per reconciliation account and remainingterm. If there are several accounts for a trading partner, the jointfinancial statement value of the account group determines the type ofsorting. If the balance is positive, sorting is done according toreceivables, otherwise sorting is done according to payables.
        Alternatively, several accounts can be grouped and the joint balanceused for sorting. The corporate group term is used as a group term forthe customers and vendors, for G/L accounts, there is a separate fieldin the account master. If the group term is not blank, the balance iscalculated according to this term.
        The result of the sorting is output in a list, displayed separately byaccount types - customer, vendor, and G/L accounts. The list shows theadjustment postings required.

        • Customer

          • The receivables sorted list contains all customers whosefinancial statement value is positive. The values from the column "Rem.term > 1 year" are transferred to an account for receivables with aremaining term of more than one year.
          The payables sorted list contains all customers whose financialstatement value is negative. These values are displayed as payables inthe financial statements. The values are therefore transferred toaccounts that display payables according to their remaining term.
          • Vendor

            • The payables sorted list contains all vendors whose financialstatement value is negative. The values from the columns "Rem. term <=5 years" and "Rem. term > 5 years" should be transferred.
            The receivables list contains all vendors whose financialstatement value is positive. These values are displayed as receivables.Therefore, all values from the columns "Rem.term <= 1 year" and "Rem.term > 1 year" should be transferred to the corresponding receivablesaccounts.
            • G/L account

              • The receivables sorted list contains all G/L accounts whosefinancial statement value is positive. These values are to be displayedas receivables and therefore the values from the column "Rem.term > 1year" should be transferred.
              The payables sorted list contains all G/L accounts whosefinancial statement value is negative. Transfer the values from thecolumns "Rem.term <= 5 years" and "Rem.term > 5 years".
              The balances of the receivables and payables accounts are corrected bytransfer postings to adjustment accounts. You display the receivablesand payables accounts with the corresponding adjustment accounts in thefinancial statements.
              In some countries (for example, France), investments must be displayedseparately. You can do this by selecting a specific parameter. Theinvestments are then displayed in total per reconciliation account. Theamounts are also transferred. Adjustment and target accounts are usedfor this in accordance with Customizing. If however, part of theinvestment was transferred as a customer with a credit balance or avendor with a debit balance, this amount is transferred out of thesetarget accounts.
              For G/L accounts, the adjustment posting is made directly to the G/Laccount. You should therefore define the number of the account deemedto be the adjustment account in the system.
              For credit memos with invoice reference, the due dates are read fromthe invoice.
              If you use a target company code, all items in the target company codeare summarized and then processed. The company codes selected musthowever, be managed in the same currency (for example, local currency,group currency).
              If you use an alternative valuation area, account determination for thetransfer posting is carried out from the valuation area selected. Theprocessing is carried out in the currency of the valuation areaassigned (for example, US-GAAP in group currency USD).

              Precondition
              If sorting should be done taking foreign currency adjustments intoaccount, you have to carry out the foreign currency valuation withprogram SAPF100 first. When you run the program, select the field"Valuation for FS preparations".
              So that program SAPF101 can carry out the adjustment postings required,you have to define the numbers of the adjustment accounts and theaccounts for displaying receivables and payables according to remainingterm in the system.
              IF &DEVICE& = 'SCREEN'
              Proceed
              ENDIF
              If reconciliation accounts have been changed, check the accounts forthe transfer posting.
              IF &DEVICE& = 'SCREEN'
              Proceed
              ENDIF
              Check the entries for the transfer posting of vendors with debitbalances and customers with credit balances.
              IF &DEVICE& = 'SCREEN'
              Proceed
              ENDIF
              If investments should be displayed and posted separately, you shouldalso define the accounts to be used for this.
              IF &DEVICE& = 'SCREEN'
              Proceed
              ENDIF
              The posting keys required are already defined in the standard system.

              Output
              The program lists the sorting carried out for each account. You canselect the degree of detail for the list.
              The list always shows the following data per business area andcurrency:

              • Total of foreign currency amounts posted

              • Total of local currency amounts posted

              • Total financial statement value of line items

              • Sorting according to due date

                • If you require a list of line items, they are displayed per accountwith the following details:
                • Business area

                • Special G/L indicator

                • Currency key

                • Due date

                • Remaining term in days, if positive

                • Posting date

                • Document number, line item

                • Foreign currency amount posted

                • Valuated local currency amount (book value plus valuation difference)

                • Book value

                • Valuation difference (calculated by SAPF100)

                  • If you require a microfiche line, the following is printed in thevariable part:
                  Field content,,,,Output length
                  Company code,,,,4 places
                  Trading partner,,,,6 places
                  Account type,,,,1 place
                  G/L account,,,,10 places
                  Account number,,,,10 places
                  Business area,,,,4 places
                  If the program cannot carry out postings because the informationrequired, for example, account numbers or posting keys, is not definedin the system, it displays them in an error log at the end of the list.