L07_to_L10_Extra_Diagrams.pdfVIP

Diagram 1: Example FI Structure Monash Monash Monash “University” Sunway International Mt. Eliza Business Areas External ü Corporate ü Executive ü MBA ü FIT ü ü Engineering ü ü Medicine ü ….… Diagram 2: FI/CO Linkage FI CO CC1 CC2 CC3 BA1 BA2 BA3 CAS OP.Concerns Same Chart of Accounts CA1 Profit Centres Cost Centres Orders . . . . OC1 CA2 l Financial (legal) accounting ? Cost accounting ? Profit centre accounting ? Planning ? Marketing ? analysis Diagram 3: Cost Accounting Examples Sales = $50,000, 1000 Units Admin Production Assessment $60 (Say) Surcharge (0.1%) $50 Std. Costing (7.5 cents per unit sold) $75 Marginal Costing (5 Cents for next Unit Sold $50 Activity Based Costing ($ per activity performed) ? ? Orders taken $20 ? Raw Materials/tonne $5 ? Order Splitting $2/order component Diagram 4: Ledger Structure Assets: A/C Receivable Foreign S/term Domestic S/term Foreign L/term . . . . . Liabilities . . . . Reconciliation Accounts ? Mercedes Gmbh ? Holden ? Audi Vw B/S I/S G / L Foreign Domestic Foreign S/term S/term long term ……. Accounts Receivable Accounts Payable Fixed Assets STD LEDGERS (OTHER FI MODULES) Diagram 5: General Special Ledgers B/S I/S Reconciliation Diagram 6: Coding Block G/L Special Purpose Ledger ? R3 modules ? External data ? Flexibility Account Business Cost …………….. Type Areas Centres Ext