21. Appendix (45min)

Question 1

1. What are the module objectives? (4 items)

Answer 1

1. Provide additional info on pricing in SD;
2. Provide additional info on technical aspects of billing in SD;
3. Outline basic accounting principles;
4. Outline interface between SD and Profitability Analysis.

Question 2

2. What are the module contents? (4 items)

Answer 2

1. Pricing
2. Technical info on billing
3. Basic accounting principles
4. Interface SD x CO-PA

Question 3

3. Describe these pricing condition tables (6 items):
4. Ann
5. KONH
6. KONA
7. KONP
8. KONM
9. KONW

Answer 3

1. Ann- condition table
2. KONH- condition header
3. KONA- agreement (only with rebate)
4. KONP- condition item
5. KONM- quantity scale
6. KONW- value scale

Question 4

4. Name the basic accounting principles (3 items):

Answer 4

1. Double entry accounts
2. Balance sheet accounts
3. P/L accounts

Question 5

5. Explain double entry accounting (2 items):

Answer 5

1. Every transaction is posted in at least two accounts;

2. Total for debit postings is equal to total of credit regardless of the number of accounts involved;

Question 6

6. Explain MM Postings (5 items):

Answer 6

1. An inward stock movement follows at the time of GR;
2. Clearing entry is made against a special goods receipt/invoice clearing account (stock to GR/IR clearing account);
3. If standard prices are used for valuation, it may be necessary to post the difference amount between purchasing and valuation costs to a price difference account;
4. At point of invoice creation, GR/IR account is credited and payables accumulated by the relevant creditor (GR/IR clearing accounting to creditors);
5. Payables are reconciled in the payment run and a disposal is entered in the bank account (payables to bank).