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Accounting

Contents:
 Cash flows and periodic postings for contract
 Periodic postings for rental object (vacancy)
 Account determination
 One-time postings
 Payment, dunning

 SAP AG 2008

© SAP AG RE200 3-1


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Accounting: Course Overview Diagram

Course Overview

Summary of the Basics of Course RE010

Contract management

Accounting

Adjustment of conditions

Service Charge Settlement

Sales-Based Contracts and Settlement

Business Integration

Corporate use

Tools

Country Specifics (*)

(*) Not part of the standard course, may not be covered.


 SAP AG 2009

 * This chapter is not part of the standard course and may not be covered

© SAP AG RE200 3-2


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Accounting: Unit Objectives

After completing this unit, you will be able to do the


following:
 Explain the process of periodic postings.
 Explain how the partner/object cash flow works.
 Describe the functions for account determination.
 Describe additional posting procedures and the most
important Customizing settings in the area of
accounting.

 SAP AG 2008

© SAP AG RE200 3-3


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Accounting: Business Scenario

I. ... Your company pays periodic rent to the


landlord with vendor account. In addition, you receive
one-time vendor invoices – for example, an electricity bill ...

II. ... Your company collects periodic rent payments


from your tenants. In addition, you charge your tenants one-time
fees for services, such as repairs or cleaning services...

III. ... Your company makes internal charges to the various


departments for their share of the use of your business park
- but there are no actual payment transactions ...

IV. ...The real estate management department of your company bears


the costs of spaces that are currently vacant, if the periodic
posting for the vacancy is performed...

 SAP AG 2009

 Especially accounting functions for lease-in and rental (external and internal) are covered in the
current unit.
 As of Enhancement Package 2 for SAP ERP 6.0, you can also map the internal rental using the
functions for room reservation (for short-term use of a room) and continuous seating arrangements
(for long-term use).
 In this case, no FI documents are generated, and instead only controlling documents. For more
details on room reservation, continuous seating arrangements and move planning, see the unit
"Corporate Use".

© SAP AG RE200 3-4


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Integration of RE-FX and FI

RE-FX FI
Flexible Real Estate Management ERP Financial Accounting

Accounting = Financial Accounting (FI)


Tenant = Customer (FI-AR)
Landlord = Vendor (FI-AP)

 1:1 relationship between tenant with customer account


and customer

 1:1 relationship between landlord with vendor account


and vendor

 Open item management for customer/tenant and


vendor/landlord
 SAP AG 2009

 Flexible Real Estate Management (RE-FX) uses the SAP Financial Accounting (FI) component to
process accounting processes.
 Each tenant is a customer, and each landlord is a vendor. There is a 1:1 relationship between a
master tenant with customer account in business partner management and a customer in Financial
Accounting; the same is true for the relationship between a landlord with vendor account and a
vendor.
 Accounts receivable and accounts payable are managed on an open item (OI) basis. If there are
multiple contracts for one customer or vendor, all of the contracts can be managed using the same
customer or vendor account. The items are assigned to a contract, provided you configured this in
Customizing.

© SAP AG RE200 3-5


0.6
RE-FX: Posting Procedures

Periodic Posting for Periodic Posting of Vacancy


Contracts (imputed costs)
 Same for third-party and own  Automatic follow-up postings for
usage backdated changes
 Automatic follow-up postings  Automatic posting to Financial
for backdated changes Accounting and Cost
Accounting
 Automatic posting to Financial
Accounting and Cost
Accounting

One-Time Postings Costs for Room Reservation


 Posting activities are defined in
and Seating Arrangements
Customizing.  Periodic posting
 Debit-side and credit-side  Posting in CO
posting activities are possible.

 SAP AG 2008

 Open items are generated through periodic postings (debit position and credit position). These can
be cleared using the incoming/outgoing payment and account maintenance procedures.
 The one-time postings are defined in terms of posting activities (Customizing). Information on the
document header (document type, document header text, etc.) and the individual document lines
(account assignment object, distribution, etc.) is specified here, so that you only need to enter a little
information about the document when posting.
 Especially accounting functions for lease-in and rental (external and internal) are covered in the
current unit.
 As of Enhancement Package 2, you can use the functions for room reservation and continuous
seating arrangements for internal usage.
 The periodic posting for room reservation and continuous seating arrangements (for internal usage)
does not generate FI documents, and instead only controlling documents. For external usage, you
can externally clear the room costs.

© SAP AG RE200 3-6


0.7
Contract: Posting Term

What data is written in the posting document?


Gen. Data Partners Term Objects Posting Param. Conditions Settlem.

Posting Data
Standard
Det. Term Category Name No. Term Memo term
Postings <Standard>
Frequency <Standard>
Org. Assignment <Standard>

Postings: <Standard>
Posting Conditions Memo
Posting
data Number <Standard>
Detail Data
Payment Meth. E
Dunning Area
House Bank
Acc. Det. Value
Business Partner ABC Marketing/ 20 Green Street/ Anytown 78467
Tax Type VAT Tax Group NONE Gross
Time dependency
Valid From To New

 SAP AG 2008

© SAP AG RE200 3-7


0.8
Posting Term

Conditions
Standard term Conditions
Rental
for example, standard for all conditions
object
 Automatically proposed by system
 Can be changed, but not deleted
 Conditions are assigned
Automatic
automatically

Contract
Different term

for example, basic rent Manual


 Receives a number
Create time  Can be removed
 You have to assign
slot
conditions manually

When you make time-dependent changes (such as a new payment method) you do not have
to create a new term. The changed data can be stored in the existing term starting from the
date of the change.

 SAP AG 2009

 The system automatically assigns standard terms to each contract or rental object. The assignment of
conditions to these standard terms is also automatic. If there are any conditions for which the
standard term should not apply, you can define a different term for each condition. It is also possible
to create a term that is different from the standard first, and then assign condition(s) to it.
 When you make time-dependent changes (such as a new payment method) you do not have to create
a new term. The changed data can be stored in the existing term starting from the date of the change.
 Example
 Posting terms with different payment methods or different tax rates

© SAP AG RE200 3-8


0.9
Cash flow
List of Accounting Documents

Partner cash flow Object cash flow Accounting Documents


Jump to the Object Type Text Document Number
documents using Accounting document 1600000011
Payment-Related Cash Flow the status icon Profit center document 0000014903
Controlling document 0100011407
Display Standard

Jump to the
Current Payment-Related Cash Flow - All Conditions
document
Source Document
Flow Type Name Due On Status Net CC Calc.From Calc.To overview
Stat Partner/Acct Assgmt
Basic rent warehouse 10/01/2007 4000.00 10/01/2007 10/31/2007 I Mark Deck/15 Gre
2000.00 Mark Deck/15 Gre
AP Operating costs 20.00 Mark Deck/15 Gre
Status
50.00 Indicators Mark Deck/15 Gre
Posted/
AP Heating costs 30.00 Plan/Actual Mark Deck/15 Gre
Not posted
AP sales-based rent 2000.00 Mark Deck/15 Gre
Basic rent warehouse 4000.00 11/01/2007 11/30/2007 P Mark Deck/15 Gre
2000.00 Mark Deck/15 Gre
AP operating costs 20.00 Mark Deck/15 Gre
50.00 ALV Mark
list: Deck/15 Gre
AP heating costs 30.00  Configuration of columns
Mark Deck/15 Gre
(show/hide, define length)
 Sorting
AP sales-based rent 2000.00 Mark Deck/15 Gre
 Filtering
Basic rent warehouse 10/01/2007 2000.00 10/01/2007 10/31/2007 Mark Deck/15 Gre
 Subtotals, etc.
4000.00 Mark Deck/15 Gre

 SAP AG 2009

 The cash flow of the contract is generated for:


 The distribution posting (object cash flow)
 The partner (partner cash flow)
 The cash flow forms the basis for periodic posting and contains the planned records for the postings.
If you entered conditions in the contract, the system generates a cash flow (payment plan) that
updates planned records for periodic postings per condition type for a defined number of years,
depending on the settings made in Customizing.
 Periodic posting posts the planned records due in active contracts and converts them to actual
records.
 When conditions are changed, the cash flow is automatically updated. When the next periodic
posting, for which these items are due, is posted, these items are taken into account.
 You CANNOT ascertain from the cash flow if the items have been cleared. To do so, you have to
refer to the tenant’s open items or the tenant’s account.
 You can configure the list as you require. For instance, you can display only the flow type or also the
accounts.
 The cash flow is generated up to the following date: Number of years defined in Customizing plus
the number of months up to the end of the half/full year as of the system date.
 The cash flow should be updated on a regular basis (at least every six months). The update is
generally done as a batch job.

© SAP AG RE200 3-9


0.10
“First Posting” and “Cash Flow From”

Payment-Related Cash Flow Object-Related Cash Flow

Payment-Related Cash Flow


Display Standard

Contract Current Payment-Related Cash Flow - All Conditions


Flow Type Name Due Date Status Net CC
Cash flow from: Basic rent warehouse 01/01/2008 4000.00
January 1, 2007 2000.00
AP operating costs 20.00
First posting from: 50.00
April 1, 2007 AP heating costs 30.00

AP sales-based rent 2000.00


Basic rent warehouse 04/01/2008 4000.00
2000.00
AP operating costs 20.00
50.00
AP heating costs 30.00

AP sales-based rent 2000.00


Basic rent warehouse 07/01/2008 4000.00
2000.00
 SAP AG 2008

 You specify the start of the cash flow with the Cash flow from date.
 Only from the date of the first posting are the existing cash flow records posted.
 Records that were not posted from the contract can thereby also be considered in the service charge
settlement. However, the requirement for this is the posting logic Advance payment as revenue.

© SAP AG RE200 3-10


0.11
Periodic posting

 You can perform the periodic posting run regardless of


the contract type.
 You can simulate or reverse posting runs.
 A Posting log and error log provide information about
the status of posting.

 SAP AG 2009

 You can start the periodic posting run regardless of the contract type, that is, you can generate
posting to customer account and posting to vendor account within a posting run.
 Periodic posting can be carried out either in simulation mode or as an update run.
 As of Enhancement Package 4, you can also make a selection by condition type or external
condition purpose.

© SAP AG RE200 3-11


0.12
Periodic Posting: Process

1. The periodic posting run selects all flow records (planned records in the
cash flow) which are due and are not yet posted.

2. The system finds an account determination for each flow record and
generates a debit and credit posting for it in Financial Accounting.
The corresponding item in the cash flow is marked as posted.

Condition purpose
The condition purpose determines how and if conditions are displayed in the
cash flow:

 Posted Posting
 One-time posting One-time posting
 Statistical No posting (not in the cash flow)
 One-time statistical No posting (not in the cash flow)

 SAP AG 2008

© SAP AG RE200 3-12


0.13
Periodic Posting: Contract

Contract

Rental Lease-in

Internal
contract

Customer Vendor

Receivables Payables
Cost center
1000 1000
Rent Revenue Costs for lease-in
Customer Contract Contract Vendor
Costs Revenue
1000 1000 Own usage Own usage 1000 1000
Cost center Contract
1000 1000
Account (FI)
Account assignment
object (CO)

 SAP AG 2009

 Real estate contracts can be made not only with external business partners, but also with
organizational units belonging to your own company (company code/controlling area). These can be
represented by cost center, order or WBS element objects.
 No master tenant with customer account is available for internal real estate contracts.
 The same condition types (basic rent, advance payment for operating costs, etc.) are used. However,
periodic postings are transferred to different accounts in the case of your own usage.
The posting is:
 “Costs own usage” with auxiliary account assignment to cost center (or order or WBS element)
that is renting the rental unit
 to “Own usage revenues” with auxiliary account assignment to the real estate contract
 As of Enhancement Package 2, the internal rental area can also be mapped with the functions for
room reservation and continuous seating arrangements. See Unit 9 for more information.
 In the process, costs for room reservation and continuous seating arrangements are also taken into
account. You can use this function as of Enhancement Package 2. For further details, see Unit 9.

© SAP AG RE200 3-13


0.14
Posting with Contract Partner

Case 1: Case 2: Case 3:

Leased-in real External rental Internal rental


estate

Cost center
Landlord with vendor Master tenant with
Order
account customer account
Project
ONE-TIME

ONE-TIME
PERIODIC

PERIODIC

ONE-TIME
PERIODIC

 Rent  Repairs  Rent  Repairs  Rent  Repairs


 Service  Key replace-  Service  Key replace-  Service  Key replace-
charges ment fee charges ment fee charges ment fee

 SAP AG 2009

© SAP AG RE200 3-14


0.15
Periodic Posting 1/3: Lease-in

Subledger General ledger

Balance Sheet

Reconcil. acct
Vendor Payable

Accounts
1000 (1) 1000 (1)

Costs (lease-in)
P/L Accts

(1) 1000

Account assignment object:


contract

Basic rent EUR 1000


 SAP AG 2009

 Posting of basic rent (for lease-in)


 Posting record:
 Expense to vendor
 The vendor master record is in the subledger. At the same time, the reconciliation account is
assigned in the general ledger. This account was defined in the vendor master record.
 The contract is assigned as a cost-accounting-relevant assignment in the expenses.

© SAP AG RE200 3-15


0.16
Periodic Posting 2/3: External Rental

Subledger General ledger

Balance Sheet

Reconcil. acct
Customer Receivable

Accounts
(1) 1000 (1) 1000

Basic rent revenue


P/L Accts

1000 (1)

Account assignment object:


contract

Basic rent EUR 1000


 SAP AG 2009

 Example: Posting the basic rent


 Posting record 1:
 Using Customer to Revenue
 The customer master record is in the subledger. At the same time, the reconciliation account is
assigned in the general ledger. This account is defined in the customer master record.
 The contract is assigned as a cost-accounting-relevant assignment in the revenue.

© SAP AG RE200 3-16


0.17
Periodic Posting 3/3: Internal Rental

General ledger

Reconcil. acct
Balance Sheet
Accounts

Basic rent revenue Costs


P/L Accts

1000 (1) (1) 1000

Account assignment object: Account assignment object:


contract order,
project,
cost center

Basic rent EUR 1000


 SAP AG 2009

 Example: posting the basic rent for internal rental


 Posting record:
 Expense to revenue
 The costs incurred are charged to the cost center using the space (or the order or WBS element).
These are offset by revenue for the real estate contract (analogous to external usage).
 As of Enhancement Package 2 for SAP ERP 6.0, you can also map the internal rental using the
functions for room reservation (for short-term use of a room) and continuous seating arrangements
(for long-term use).
 The above-mentioned posting record describes the posting logic when using a real estate contract
that is designated as an internal contract.
 As of Enhancement Package 2 for SAP ERP 6.0, you can also map the internal rental using the
functions for room reservation (for short-term use of a room) and continuous seating arrangements
(for long-term use). In this case, no FI documents are generated, and instead only controlling
documents. You can find further information about this in the unit "Corporate Use".

© SAP AG RE200 3-17


0.18
Distribution Posting: Contract

Contract DISTRIBUTION FORMULA


Measurement: Office space
Rental conditions Basic office rent EUR 1000
AP operating costs EUR 300
Basic office rent EUR 1000
AP operating costs EUR 300
60 140
Assigned objects 60 + 140 60 + 140

Office 1: Office space 60 m² Office space 1 Office space 2


Office 2: Office space 140 m²

Office rent: EUR 300 Office rent: EUR 700


AP operating costs: EUR 90 AP operating costs: EUR 210

Distribution is relevant for costs and revenue reporting. All costs and revenue that
have been entered on a contract and which can be assigned to one or more
objects, can have account assignment to these objects.
 SAP AG 2009

 You define distribution formulas for the rental conditions on the contract. The following internal
distribution formulas are possible:
 Divided equally
 Area
 Object
 Object measurement
 Contract measurement
 Aggregation
 Settlement unit
 Customer-defined using BAdI technology
 In order for reporting on costs and revenue to be meaningful, all costs and revenue which were first
posted as a cost-accounting-relevant assignment to the contract can be transfer posted (distributed)
to the recipient objects. If an object is directly assigned to a condition, the posting is made directly to
the assigned object.
 If an object group is assigned to a condition, direct posting is not possible, since the system cannot
determine the object to be posted. You use a distribution formula to define how costs and revenue
should be distributed to individual objects.
 Distribution formulas define which amount is to be assigned to which recipient object. In
Customizing you can configure which distribution formula should be suggested for a specific
condition.

© SAP AG RE200 3-18


0.19
Distribution Posting: Process

You first have to post costs or revenue based on the partner cash flow.
A document is created for posting the costs or revenue to the contract.

First posting document


If the costs or revenue are to be assigned to recipient objects (rental object, building,
property, cost center, order, etc.) in Controlling, then a corresponding distribution rule
has to be defined in the contract.
The distribution formula specifies how the amount paid is distributed when there are
multiple objects (for example: object groups).
Example: Distribution by area (distribution according to respective ratio)
Equal distribution (equal distribution regardless of the measurement)
If the condition only refers to one object, you must enter a distribution formula
in order to completely post the costs or revenue to this object.
When a distribution formula has been created, the system creates a document that
is used to distribute the costs or revenue from the contract to the object.

Second posting document

 SAP AG 2009

© SAP AG RE200 3-19


0.20
Distribution Posting: Example

 Condition for basic rent: EUR 1000


Rental Object 1: Office space 70m²
Rental Object 2: Apartment 30m²
 Distribution formula (entered in the condition):
C – By residential/usable space

Distribution Posting

Basic rent revenue Credit for basic rent

700 (2) RO 1 1000 (2)


300 (2) RO 2 contract

 SAP AG 2009

 If the contract contains only one recipient object, then the full posting amount is transfer posted
(distributed) to this object.
 The balance of the contract is zero after the distribution posting.

© SAP AG RE200 3-20


0.21
Posting log

Jump to the documents Jump to the


real estate objects
Real Estate - Posting Log (Document Currency)
G/L account Customer Vendor RE object RE Acct Assignmt

Real Estate - Posting Log

Reference Key Sender Doc. Number Year CoCd DocType Client User CPU Date CPU Time
Reference Number Reversal Doc. Year Transaction Doc. Date
Currency Text Postg Date Per.
Itm PK S Amount SK Text G/L Acct Customer/Vendor/G/L Acct RE Acct Assignmt/Cost Center A

000000032002000001 REACI 10001403 2008 1000 AB SEEM 02/29/2008 14:23:44


000000032002REPP RERAPP 03/01/2008
EUR Per.Posting: Mar 00 03/01/2008 03

001 40 100,000.00 V0 03/01/2008*Cred. Basic Rent 470000 Occ. Costs IV 1000/1


002 31 100,000.00- V0 03/01/2008*Cred.Basic rent 160000 100128 Global Business Prop
003 40 21,000.00 V0 03/01/2008*Cred. Obj. Coll. 470000 Occ. Costs IV 1000/1
004 31 21,000.00- V0 03/01/2008*Cred. Obj. Coll. 160000 100128 Global Business Prop

000000032002000002 REACI 10001404 2000 1000 AB SEEM 02/29/2008 14:23:44


000000032002REPP RERAPP 03/01/2008
EUR Per.Posting: Mar 00 03/01/2008 03

001 40 21,000.00 03/01/2008*Cr.Trsf. Obj. 470000 Occupancy Costs BE 1000/1000


002 50 21,000.00- 03/01/2008*Cr.Trsf. Obj. 470000 Occ. Costs IV 1000/1
003 40 100,000.00 03/01/2008*Cr.Trsf.Basic 470000 Occupancy Costs BE 1000/1000
004 50 100,000.00- 03/01/2008*Cr.Trsf. Basic 470000 Occ. Costs IV 1000/1

Jump to the G/L accounts


 SAP AG 2009

 You can display the results of the periodic posting and other posting runs subsequently at any time
using the posting log.
 You can either select by the posting run of the periodic posting or by information about the posted FI
documents.

© SAP AG RE200 3-21


0.22
Periodic Posting: Automatic account determination

With flow type and reference flow types

 Initial Situation:
 The automatic postings in the periodic posting are made using the
condition types.

 The condition types (basic rent, advance payment for operating costs)
are independent of usage (third-party usage, own usage, vacant).

 Each usage type (third-party usage, own usage, vacancy) should have
a different account.

 The accounts posted to for distribution postings must be different from


the accounts used in receivables posting.

 Solution:
 Each condition type refers to a flow type (Customizing).

 The flow type determines the account determination.

 If there is no third-party usage, the postings can be transferred to other


accounts. To do so, you have to assign an additional flow type
(reference flow type) to the original flow type using a relationship key.

 SAP AG 2009

 The automatic postings in the periodic posting are made using the condition types. Each condition
type refers to a flow type (Customizing).
 Each flow type is assigned a posting scheme containing the document type, posting key and, if
necessary, information about the special G/L indicator to be used and account symbols for the debit
or credit item of the posting.
 The account symbols are assigned a G/L account for each chart of accounts used.
 If you set the special G/L indicator, the system makes the posting to the alternative reconciliation
account that is assigned to this special G/L indicator (specified in FI Customizing).
 The account determination depends on:
 Transaction type
 Freely definable account determination value (field in the rental object or contract)

© SAP AG RE200 3-22


0.23
Account Determination: Logic

Condition type  Flow type


 (Reference flow type)
 Account determination

 SAP AG 2009

 Initial Situation:
 The periodic postings are made on the basis of the condition types.
 The condition types (basic rent, advance payment for operating costs, etc.) are defined
independently of the usage (third-party usage, own usage, vacant).
 Each usage type (third-party usage, own usage, vacancy) should have a different account.
 The object cash flow should be automatically generated based on the condition defined in the
contract and the corresponding distribution rule.
 The accounts used for distribution postings must be different.
 Solution:
 Each condition type refers to a flow type (Customizing).
 The flow type determines the account determination.
 If there is no external usage, the postings can be transferred to other accounts. To do this, you
have to assign an additional flow type (reference flow type) to the original flow type using a
predefined relationship key.
 The object cash flow is also generated based on the relationship key and reference flow types.

© SAP AG RE200 3-23


0.24
Reference Flow Type

Condition type  Flow type 


Reference Flow Type  Account determination

Transaction Relationship key


 Follow-up postings
Example:  Retroactive condition increase 010
 Retroactive condition reduction 020
“010 Follow-up postings due to  Distribution postings (object transfers) 030
 Own usage 040
condition increase”  Vacancy 060
 Service charge settlement
There is a retroactive increase of  Receivables from settlement 110
a receivable (that is, after  Credit from settlement 120
Periodic posting has  … to 190
already been performed).  Installment agreement 310
 Irrecoverable debt 320

Based on the given situation, the system recognizes if it should use the flow type
that was originally assigned to the condition type, or if it should use a reference
flow type.

 SAP AG 2009

 Reference flow types are used to determine alternative flow types that result from the original flow
types. The reference flow types appear in the cash flow.
 During posting, in this case, the system uses the account determination that is assigned to the
reference flow type.
 Example
Internal contract, condition type 0010 Basic rent, original flow type: 1000
Since it is an internal contract, the reference flow type for the relationship key Own usage 040 is
used.
If a follow-up posting has to be made for this contract, then you would also use the reference flow
type Follow-Up Postings.
 This graphic shows the individual relationship keys.

© SAP AG RE200 3-24


0.25
Automatic Account Determination: Settings

RE-FX CUSTOMIZING

Assignment of
Account symbol § Transaction type
reference flow type

G/L account (FI)


Costs
Condition Type Condition Group
470000

Contract Rental object

Cash flow

Partner cash flow Object cash flow Object cash flow

 SAP AG 2009

 Procedure for setting up automatic account determination:


 Define flow types in RE-FX
 Assign reference flow type for each flow type and relationship key
 Create condition type and assign (original) flow type to condition type
 Create the G/L account in FI, and create the account symbol in Customizing for RE-FX
(Accounting)
 Assign G/L account to account symbol (for each chart of accounts)
 Assign account symbol to flow type
 Assign condition types to condition groups
 Assign condition groups to the corresponding contract types or rental object types (on the basis of
the assigned usage type) Rental object types (using the assigned usage type)
Example
Condition Group Customer contract, commercial – Contract type Commercial lease-out
Condition Group Rental Object Commercial – Usage type Store

© SAP AG RE200 3-25


0.26
Periodic Posting: Document Summarization

Without
document Customer
summarization 1.000
300
Contract

Rental conditions

Basic office rent EUR 1000


AP operating costs EUR 300
With document Customer
summarization 1.300

 SAP AG 2009

 Flow types can be summarized to post an open item (that does not apply to each condition type) to
the customer in the contract. This requires summarization flow types, which you have to assign in
Customizing.
 You can also summarize automatically generated tax items. The prerequisite for this is that the same
tax code is used in the tax items to be summarized.
 You define the tax item summarization at the level of the company code.

© SAP AG RE200 3-26


0.27
Periodic Posting: Differing Condition Currency

Basic rent

Contract

Basic rent

Operating costs Operating costs

Elevator

Elevator

 SAP AG 2008

 You can use conditions in a currency that deviates from the company code currency in contracts,
rental objects and contract offers. You can use this function as of Enhancement Package 2.
 In order to use the function of conditions in foreign currency, you first have to set the Differing
Condition Currency indicator in the basic settings for the company code in Customizing.
 When processing conditions the processor can enter a currency for each condition. The posting
conversion rule is also defined in the posting term.
 You define the permitted currency conversion rules for each contract type and usage type of the
rental object in Customizing.
 For further details on currency conversion, see Note 123819.
 The currencies are automatically converted based on the currency conversion rules defined in the
system. The conversion is made for cash flow generation, periodic postings, sales-based rent and
adjustment of conditions, and in the correspondence and information system areas.

© SAP AG RE200 3-27


0.28
Periodic Posting: Condition split

Contract CONDITION SPLIT

Rental conditions Basic rent EUR 1000

Basic rent EUR 1000

EUR 700 EUR 300


Tenant Subsidizer

 SAP AG 2009

 As of Enhancement Package 2, you can distribute contract conditions to several contract partners
(condition split). The condition split is possible from both the customer and vendor points of view,
but not for conditions from rental objects, conditions from internal contracts or contracts with PSCD
integration.
 Customer view: A condition is paid by several business partners with customer accounts, for
example, splitting a condition in one share each for tenant and subsidizer.
 Vendor view: The condition is paid to several business partners with vendor accounts.
 The “Condition Split” subfunction has to be activated separately in Customizing. You can find
further information about this in the unit "Corporate Use".
 You maintain the split for the conditions in the posting parameters of the contract (posting term).
You can select the Several Partners option in the posting term. You can then define the share for
each business partner and the specific posting data in a table.
 The split applies to all conditions to which the corresponding posting term is assigned.
 The split can occur on the basis of equivalence numbers. You can maintain individual payment
methods for each business partner.
 The condition split is taken into account for periodic posting and in the context of service charge
settlement.

© SAP AG RE200 3-28


0.29
Reversal of Periodic Posting

You can reverse the entire periodic posting in


RE-FX.

Result: Change in the cash flow


(actual items revert to planned items)

Documents that were generated in RE-FX


can also only be reversed in RE-FX!

It is not necessary to reverse periodic posting when:


... changes are made to conditions after the periodic posting, since any
changes are taken into account the next time periodic posting is run.

 SAP AG 2009

 Documents that were generated by posting transactions for the component RE-FX can also only be
reversed by the corresponding reversal transactions for the component RE-FX.
 You can reverse both individual documents and the entire posting run for the periodic posting.

© SAP AG RE200 3-29


0.30
Incoming payments

Processing of incoming payments takes place in the accounting system.

RE FI FI RE
Manually Electronic
Payment program
for example, cash account statement
(collection)
payment transfer

Master data
Documents Electronic
Parameters account
Selection using statement
customer number Payment proposal
Evaluation by
Individual entry Postprocessing contract numbers
Collective entry
Payment, posting Posting
Posting DME
Postprocessing (if
Account statement, necessary)
handling of returns
(if necessary)
 SAP AG 2009

 Incoming payments can be processed in one of two ways:


 Automatic:
Payment program (debit memo procedure is used for automatic debit authorization)
Electronic account statement entry (bank transfer by the tenant)
 Manually
 The SAP system supports all current international standards for account statement formats, such as
MultiCash. It also supports the German bank procedure “BK01”, which is a special form of real
estate-specific account statement.
 The system generates the data carrier needed to transfer debit memo information to the house banks.
 If a payment method is defined for the condition (posting term), it is also entered in the document. If
the payment method is not entered, the payment program handles the payment using the
specifications in the customer master data.

© SAP AG RE200 3-30


0.31
Accruals/Deferrals (Accrual Engine)

Reserve advance rents


11.000
2)
Customer
12.000
1)
Accrual account
1.000 11.000
Accruals and deferrals 3) 2)
Rent revenue
12.000
1)

Cons. reserve advance rents


1.000
3)

1) Periodic posting RE-FX


2) Opening entry
3) Periodic accrual/deferral posting
 SAP AG 2009

 The Accrual Engine for Financial Accounting is used for the accrual/deferral posting.
 Transitive rent revenue
Transitive rent revenue is rent revenue that is generated in advance and is period-independent (see
the example above). For example, the contract begins in November of one year, and a yearly rent
was agreed upon, with a due date of November 1.
 Accrued rent revenue
Accrued rent revenue is rent revenue that is paid at the end of a period. For example, the contract
begins in November of one year, and a yearly rent was agreed upon, with a due date of October 31.

© SAP AG RE200 3-31


0.32
One-time postings

Customer Revenue
Claim for damages 750 750
Contract

Expense Vendor
Apportionable costs
12.300 12.300

Account A Account B
Posting activity XYZ 980 980

 SAP AG 2009

 You can define various posting activities in Customizing which can be used in the One-Time
Postings transaction.
 As a result, the user can enter the data required for the posting in a simple user interface without
having to consider the potentially complex posting transactions in detail.
 You can store specifications both for the document header (document header text, document type,
etc.) and for the individual document lines (account assignment object, distribution yes/no, etc.) in
the defined posting activity.
 The user can define and group as many posting activities as required. The posting activities are
defined for each company code type. As a result, in a standard company code, you can define
different posting activities from those in a mandate company code.
 You can also generate one-time postings from the RE Navigator. To do this, choose the "Company
Code" view in the object overview of the RE Navigator.

© SAP AG RE200 3-32


0.33
Account Maintenance

Customer
Installment agreement
Tenant Account Sheet
1.300 1.300
500
1.300
500
300

Irrecoverable debt Customer


Irrecoverable debt
1.300 1.300 1.300

 SAP AG 2009

 Starting from the contract, the tenant account sheet can be opened for customer contracts
(Overviews tab in the contract dialog).
 In the contract account sheet, you can choose between an item overview and the display of the
balance history for the contract.
 You can post open items as irrecoverable debt.
 You can make and post installment agreements.
 You can clear unqualified incoming payments and open items using the tenant account.

© SAP AG RE200 3-33


0.34
Dunning: Dunning Program for FI Component

Current
Basic
control
Master parameters Documents
parameters

- Execution -

Edit

Dunning  Dunning level


proposals  Dunning block

Sample printout

- Print -

Dunning
list
Dunning
letters
 SAP AG 2009

 After the periodic posting run, the documents contain the following information relevant for the
dunning program: payment method, dunning area, dunning block if required, and contract number.
The treatment of documents is the same as in Financial Accounting: The following items are
dunned:
 Items that are due (or overdue).
 Items that do not have a dunning block.
 Items that do not have an incoming payment method in the items or in the customer master
record.
 Items that have an incoming payment method, but also have a payment block.
 The system uses the dunning form which you defined in Customizing (standard form) for the
dunning area and assigned dunning procedure.
 In the FI standard dunning notices are only sent to customers; in RE-FX dunning notices can also be
sent to business partners with predefined roles.
 You generally make your selections by customer accounts, but it is also possible to select customers
by real estate object (real estate contract, business entity, etc.). You can also use the Free selection
tab page and field name BSID-VERTN to select only contracts. You can also limit selection to
contracts in the payment program using the Free Selections function. An additional log can be
created in consideration of the contract numbers (in both the dunning program as well as the
payment program).

© SAP AG RE200 3-34


0.35
Dunning: Specifications for the Component RE-FX

 You can also maintain partner roles as dunning recipients


(depending on the dunning level)
 Automatic dunning of master tenant with customer account
 Dunnable payment methods (for example, U)
 Dunning list according to BE and RU
 Prerequisites: Grouping of dunning using contract number

Prerequisites: Grouping of dunning using contract number

 SAP AG 2009

 RE-FX special function: Dunning grouping by contract numbers in customer master record
 This grouping must consist of the following fields:
 Contract number VERTN length 13
 Contract type VERTT length 1 (in this order)
 In addition to the items that are dunned according to the logic in Financial Accounting, the system
also duns all items for which a dunnable payment method is entered in the item or in the customer
master record.
 You can sort, filter or display the dunning list according to business entity and rental object.
 Partners as well as customers that are in the dunning program can receive dunning letters. The role
categories have to be assigned to the usage type of the partner (such as lease-out) in Customizing for
the RE-FX component, depending on the dunning level. You also have to designate that the partner
is a dunning recipient.

© SAP AG RE200 3-35


0.36
Reports and Overviews

 Accounting

 Open item list (customer, vendor)

 Balance list (customer, vendor)

 Posting log

 SAP AG 2008

 The following reports for accounting can be called directly in Flexible Real Estate Management:
 Customer line items
 Posting log
 You can call additional reports in Accounts Payable and Accounts Receivable:
 Balance lists
 Open item lists

© SAP AG RE200 3-36


0.37
Accounting: Customizing

Integration
RE-FX of Accounting FI
System

RE-specific Assignment of RE-specific


Account properties:
e.g. possible account account properties G/L accounts
assignment objects to G/L accounts

Create account symbols


Replace account symbols by
and assign them to G/L accounts
G/L accounts
a flow type

Define determination of
document type Document types

Define dunning
parameters Basic settings for dunning

Define tax parameters Assign tax parameters


Define tax code
Tax types Tax code
Tax groups Tax transaction key

 SAP AG 2008

 You can configure document type determination on the basis of processes (SCS, periodic posting for
contracts, etc.) and activities (transfer posting, claim) or for each flow type.

© SAP AG RE200 3-37


0.38
Accounting: Summary

You are now able to do the following:


 Explain the different types of periodic posting.
 Display and update partner and object cash flows.
 Describe the relationship between conditions, flow
types and automatic account determination.
 Explain the options for one-time posting and
incoming payments.
 Explain the most important Customizing settings in
the area of accounting.

 SAP AG 2008

© SAP AG RE200 3-38


Exercises

Unit: Accounting
Topic: Periodic Postings, One-Time Postings,
Incoming Payments, Vacancy Postings, and
Payments
By the end of this exercise, you will be able to do the following:
 Display payment-related and object-related cash flows.
 Carry out periodic postings.
 Generate vacancy postings.
 Carry out one-time postings.
 Post incoming payments manually.
 Check account information of your tenants.
 Perform account maintenance for your tenant/customer.

Your company pays periodic recurring amounts for rent and


services to your business partners with vendor accounts.
Your company collects periodic rent payments from the tenants.
You use a one-time posting to enter a claim for compensation
damages against a tenant.
Your company also allocates internal costs to different
departments for the use of office space and other areas in the
locality.

1 Simulate periodic posting for the contracts in your business entity (1000/###) for January
of the previous year. Check the error log.

2 Release your business entity 1000/### for posting in the RE Navigator.

3 Simulate periodic posting of your contracts again for January of the previous year.
If the simulation does not show any errors, perform periodic posting for YOUR business
entity contracts (all contracts) for January of the previous year.

© SAP AG RE200 3-39


4 Display the generated posting log.

5 Display the cash flows of the first commercial lease-out. Take a look at the status of the
entries. This is shown by corresponding icons.

6 Display the customer account for your first commercial lease-out. To do this, go to the
corresponding contract and display all the open items and cleared items. Go to the
relevant accounting documents.

7 View the tenant account of the first commercial tenant from the contract.
Agree on an installment plan with respect to the basic rent and parking space rental. Use
the DR (Customer invoice) document type for the posting. Negotiate an installment plan
with four installments at intervals of one month starting on June 1 of the previous year.
Save the document and display the tenant account again.
For this, change the view to open and cleared items.

8 Enter a claim for compensation damages for your second commercial lease-out using the
one-time posting.
Use the customer posting activity Receivable RO (CNC010) for this.
Enter the following data:
Field Name Or Data Type Values
Contract >Your second commercial
lease-out<
Document date >Today’s date<
Amount >Any<
Enter the document for any corresponding rental object.
Save the document and display the tenant account for your second commercial contract
again.

9 Perform periodic posting for your contracts for February of the previous year. Make sure
that you select only the contracts for your business entity.

© SAP AG RE200 3-40


10 Enter a manual incoming payment for your apartment tenant.
To do this, use the RE-FX option that allows you to post an incoming payment
(transaction REEXF_28).
Enter the following data:
Field Name Or Data Type Values
Document Date/Posting Date 03. February 3rd of last year
Document type DZ (customer payment)
Period 01
Account Number 113100
Amount 990,00 €
Profit Center 1480
In the Contract Number field, enter the corresponding number of your residential
contract (Contract Management, Exercise 01) and select Special General Ledger Items J.
Choose Process open items (ignore the warning message that appears).
Save the document.
Call the tenant account for your residential lease-out and view the postings. Select the
open and cleared items for the previous year.

11 Execute periodic posting: Rental Objects (Vacancies) for your business entity for
January 1 of the previous year.
First simulate the vacancy posting. Check the error log and then execute the periodic
posting.
Have a look at the posting documents and the account assignment objects.

© SAP AG RE200 3-41


Solutions

Unit: Accounting
Topic: Periodic Posting, Incoming Payments, Vacancy
Postings, and Payments

1 Simulating periodic posting


In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Accounting  Periodic Postings  Periodic Posting: Contracts (RERAPP) Contracts
Enter the following data:
Field Name Or Data Type Values
Company code 1000
Site for Contract ###
Month for Posting Run 01
Year for Posting Run Previous year
Confirm your entries with ENTER..
In the detail view Posting in the field Posting Run Mode, make sure that the entry is
Simulation, and in the field Type of Posting Run, make sure that the entry is Periodic
Posting + Transfer. Change these entries if necessary.
Choose ((Execute).

Check the error log by choosing (Error Log).

Expand the entry that is marked with .


Leave the error log and the periodic posting by choosing (Back) three times.

2 Releasing your business entity


Open the RE Navigator.
In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Master Data  RE Navigator (RE80)
In the Navigation Area of the RE Navigator, change the entry to My Objects and choose
(Display). Expand Business Entities by choosing the icon on the left of the entry.
Double-click your business entity. Release your business entity for account assignment
by choosing Release in the upper screen area.

Save the release by choosing (Save).

© SAP AG RE200 3-42


3 Executing the periodic posting
In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Accounting  Periodic Postings  Periodic Posting: Contracts (RERAPP) Contracts
Enter the following data:
Field Name Or Data Type Values
Company code 1000
Site for Contract ###
Month for Posting Run 01
Year for Posting Run Previous year
Confirm your entries with ENTER..
In the detail view Posting in the field Posting Run Mode, make sure that the entry is
Simulation, and in the field Type of Posting Run, make sure that the entry is Periodic
Posting + Transfer. Change these entries if necessary.
Choose ((Execute).

Check the error log by choosing (Error Log).

Return to the selection screen by pressing (Back) twice.

In the Posting screen area, select Update Run in the Posting Run Mode field. In the
Type of Posting Run field, select Periodic Posting + Transfer.
Choose ((Execute).

Check the error log by choosing (Error Log).

Leave the error log and the periodic posting by choosing (Back) three times.

4 View your posting log under:


In the SAP menu, choose Accounting  Flexible Real Estate Management 
Accounting  Reporting  Posting Log (RERAPL)
Enter the following data:
Field Name Or Data Type Values
Posting period 1
Posting date January 1 of the previous
year
Process REPP
Created By RE200-##
Entry date Current date
Start the selection by choosing (Execute).

Exit the posting log by pressing (Back) twice.

© SAP AG RE200 3-43


© SAP AG RE200 3-44
5 Look at the cash flows in the first commercial contract.
Call the RE Navigator.
In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Master Data  RE Navigator (RE80).
In the Navigation Area of the RE Navigator, change the entry to My Objects and choose
. Expand Real Estate Contracts by choosing the icon on the left of the entry.
Double-click the number of your first commercial lease-out.
Go to the Conditions tab page and display the cash flow by pressing (Display Cash
Flow). Choose (Entry Already Posted)) and double-click the Accounting Document
text. Exit the document display by choosing and then .

6 Go to the Partners tab page and choose Account.Select All Items and execute the
report with (Execute). Exit the open items list by choosing twice.

7 Go to the Overviews tab page and chooseAccount Sheetfrom the dropdown list.
Select the line with the name of the condition type Office Basic Rent and choose
Installment Payment.
Enter DR as the document type and choose Installments.
Enter the following data:
Field Name Or Data Type Values
Req. Installment Start Date June 1 of the previous year
Number of Installments 4
Interval in Months 1
Confirm your entries with (Continue).

Save the document by choosing (Save).

On the bottom half of the screen, change the view to Open items on…- Cleared items
from….

© SAP AG RE200 3-45


8 Entering a one-time posting for the second commercial lease-out
In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Master Data  RE Navigator
In the Navigation Area of the RE Navigator, change the entry to Company Code and
choose (Display). Press the icon to the left of the One-Time Postings entry to
expand it. Expand the Debit-Side entry in the same way.
Double-click this entry.
Enter the following data:
Field Name Or Data Type Values
Contract >Number of your second commercial
lease-out<
Document date Current date
Amount >Any<
Confirm your entries with ENTER..
Choose (Find Rental Object) next to the Rental Object entry and double-click an
entry.
Save the document by pressing either Ctrl+S or (Post). Exit the document display by
choosing (Back).

In the Navigation Area of the RE Navigator, change the entry to My Objects and choose
(Display). Expand the Real Estate Contracts entry by pressing the icon on the
left of the entry and double-click your second commercial lease-out.
Go to the Overview tab page and choose Account Sheet from the dropdown list.

9 Executing the periodic posting


In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Accounting  Periodic Postings  Periodic Posting: Contracts (RERAPP) Contracts
Enter the following data:

Field Name Or Data Type Values


Company code 1000
Site for Contract 1##
Month for Posting Run 02
Year for Posting Run Previous year

Confirm your entries with ENTER..


In the Posting screen area, selectUpdate Run in the Posting Run Mode field. In the
Type of Posting Run field, select Periodic Posting + Transfer.

© SAP AG RE200 3-46


Choose ((Execute).

Check the error log by choosing (Error Log).

Leave the error log and the periodic posting by choosing (Back) three times.

© SAP AG RE200 3-47


10 Manual Incoming Payment:
In the SAP menu, choose: Accounting  Flexible Real Estate Management 
Accounting  Incoming Payments  Incoming Payments (REEXF_28).
Enter the following data:
Field Name Or Data Type Values
Document date February 3 of the previous
year
Posting date February 3 of the previous
year
Document type DZ
Company code 1000
Period 2
Account 113100
Amount 990,00
Profit Center 1480
Enter the contract number of your residential agreement and the letter J in the Special
G/L ind. field.
Choose Process Open Items and confirm the warning message with ENTER. In the
Difference Postings field, enter the amount that the system displays in the Not Assigned
field. Post the data by choosing (Post).

Call the tenant account sheet for your residential lease-out again, as described in the
solution to exercise 7. However, this time in the Period area choose the From the start
of last year entry and the Open items at…- Cleared items from…. view.

© SAP AG RE200 3-48


11 Simulate periodic posting: vacancy.
In the SAP menu, choose:  Accounting  Flexible Real Estate Management 
Accounting  Periodic Postings  Periodic Posting: Contracts (RERAPP)
Occupancy of rental objects
Enter the following data:
Field Name Or Data Type Values
Company code 1000
Business entity 1##
Month for Posting Run 01
Year for Posting Run Previous year
Confirm your entries with ENTER..
In the Posting screen area, check Simulation in the Posting Run Mode field. Change the
entry if necessary.
Choose ((Execute).

Check the error log by choosing (Error Log).

Exit the error log by pressing (Back) twice.

Change the entry in the Posting Run Mode field to Update Run and execute the function
again by choosing (Execute).

Check the error log by choosing (Error Log).

Leave the error log and the periodic posting vacancy by choosing (Back) three times.

© SAP AG RE200 3-49