AC010--Asset Accounting

Asset Accounting[@more@]

1.Master Records in Asset Accounting
*Each asset belongs to a company code and business area.
*The asset class is the main criterion when defining the asset.
*To keep more than one valuation basis, depreciation areas are kept in the SAP system.
*The following G/L accounts are used in various financial statement versions:
.Balance sheet accounts, which record the adjustments to the asset's value
.Depreciation accounts for depreciation and appreciation
*Assets of the same asset class all have the same account assignment key,
*For reporting purposes, components of an asset can be kept under asset subnumbers,and assets can be combined into group assets.

*Depreciation is calculated at the group asset level.

2.Standard Accounting Transactions in Asset Accounting
*The transaction type is an addition to the asset posting keys 70 (debit) and 75 (credit).
*The transaction type is the distinguishing characteristic of the various asset postings
*Asset transactions (acquisitions, retirements) can be posted in various ways to meet the organizational and business requirements of the company.

.Without a vendor or a purchase order; the offsetting entry is made to a G/L clearing account
.To a vendor, but without reference to a purchase order
.via materials management using the functions purchase order, goods receipt and invoice receipt

*The expenses for assets under construction can be managed in two ways
.In the application component Investment Management, you can create, post and manage investment orders or investment management projects.These orders or projects are then reconciled with the asset under construction.

.If the Investment Management is not used, the asset under construction can be posted to directly in asset accounting.

3.Closing Procedures in Asset Accounting
*Closing can roughly be divided into two types of work:
.Legal requirements (mandates required by the government)
.Technical and organizational tasks (preparatory steps that are necessary technically or that support the accounting organization)

*With the Fiscal Year (FY) Change Program program, the new year is opened. This allows you to post to assets in the new fiscal year.

*Separately, the Year-End Close program carries the balances of the asset master records forward to the new fiscal year and closes the old fiscal year.

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