AC010 Simple Notes U7

Unit 7 Preparing Financial Statements

Lesson 1 Financial Closing in the General Ledger

Lesson Objectives
1.Complete accruals and deferrals
2.Analyze the GR/IR clearing account
3.Run financial statements

General Ledger Closing
新的会计年度开始后，用余额结转程序将上年末的资产负债科目余额结转至新会计年度。

Schedule Manager
使用Schedule Manager可以用来计划，管理，监控年结过程。

Accrual Engine
这里的英文不知道应该怎么翻译，大概是由两种情形
accruals：费用或收入发生在当前期间，但是到月末时仍未收到发票或发出发票。
deferrals:费用或收入已经过账（已收付发票），但实际产生费用或收入的业务发生在将来的期间

例子：年初收到120元费用发票并付款，但实际作用范围是12个月。（比如买了一年的保险）这些费用应该分摊到没个余额10元。

GR/IR Analysis
GR/IR 清账科目表示了收入的货物和发票，如果期末结帐时仍有余额，说明有以下情形
已付款但货未到，已收获但未付款。

Financial Statements
要显示财务报表可以利用ABAP编写报表或用总账信息系统，这些是按国家区分版本的。

Lesson 2 Cost-of-Sales Accounting

Lesson Objectives
1.Explain how cost-of-sales accounting is set up
2.Explain the need and the role of the functional area
3.Start the program that creates a profit and loss statement based on cost-of-sales accounting

在cost-of-sales accounting,用收入减去售出成本来计算毛利率
在period accounting中，所有生产成本从收入中减去。
不同于period accounting， cost-of-sales accounting中费用会根据费用类型进行细分，费用通过功能范围分列出来。

当使用cost-of-sales accounting时候，功能范围则成为一个输入项。

Lesson 3 New General Ledger Accounting (New GL)

Lesson Objectives
1.List the main advantages offered by new General Ledger Accounting
新总账的课程请详见AC210

Unit Summary
1.Complete accruals and deferrals
2.Analyze the GR/IR clearing account
3.Run financial statements
4.Explain how cost-of-sales accounting is set up
5.Explain the need and the role of the functional area
6.Start the program that creates a profit and loss statement based on cost-of-sales accounting
7.List the main advantages offered by new General Ledger Accounting