资产会计高级课程.pptVIP

资产会计 资产会计：单元目标 Overview Diagram: Asset Accounting Asset Accounting: Business Scenario 资产组织结构与主数据 资产会计子模块管理公司的固定资产. 在财务会计系统中，资产会计是总分类帐的明细分类帐, 提供与资产相关的业务的明细信息. 资产分类的作用 屏幕格式 科目分配 编号分配 主记录 创建资产主数据 时间相关数据 子编号 资产生命周期 资产明细账 科目表 – 折旧表 Asset Class 资产分类的作用 编号范围 折旧范围和资产负债表 Control Data in Depreciation Areas Account Determination Group Assets and Sub-Numbers 定义到总帐的过帐 创建资产主数据 时间相关数据 资产/资产分类中的折旧范围 资产子编号 总结：组织结构与主数据 资产业务 作为明细分类帐的固定资产会计 集成的资产购置 科目确定 业务类型 MM- 集成的资产购置 资产报废 资产转移 在建工程资本化 资产帐户作为明细分类帐 资产购置 – 集成 资产购置: 与 FI-AP 集成 交易类型 与MM集成的资产购置 资产购置折旧计算 资产报废 资产转移 在建工程 在建工程行项目结算 总结：资产会计中的业务 固定资产期末处理 折旧过帐 会计年度变更 年末关帐 计算折旧 折旧过帐程序 折旧过帐：与总帐集成 会计年度变更 年末结帐 总结：资产会计的月末结帐流程 Unit Summary If an asset consists of several components, it might be advisable to manage the individual components separately as sub-number master records. This might be useful for both technical and accounting reasons. You might divide up assets by sub-number, if : You want to manage the values for subsequent acquisitions in following years (for example buildings) separately; You want to manage the values for individual parts of assets separately; You want to divide the asset according to various technical aspects. You can work directly with a specific sub-number, all sub-numbers belonging to an asset, or a selection from a list display of sub-numbers. You can also evaluate haccumulated depreciation and the book values for previous fiscal years separately for the individual asset components. According to the screen layout in the asset class, you may have maintenance level at the sub-number level invoked. This enables you to change the default value for valuation terms on the sub-number. The above example represents an external number assignment of the sub-number. For example, you could use external number assignment during the old data transfer and then switch over to internal number assignment after the data takeover. Chapter Objectives: Create and change posting transactions in Asset Accounting; Identify different valu