Jumat, 27 April 2012

Unit 5 Lesson 3

Unit 5: Lesson 3: Management Accounting

1.     Jelaskan mySAP Financials application component controlling 
       The lesson introduces the capabilities of Controlling and Enterprise Controlling, how these tools can address various industry and individual management accounting needs, and the key integration points with other SAP application areas.

2.     Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan. 
-       The external reporting requirements are typically established by general accounting standards like GAAP or IAS, as well as by various lega requirements mandated by regulatory authorities.
-       The internal accounting perspective of an organization is not governed by formal standard, and therefore can vary by industry, or for that matter, by individual enterprise.

3.     Tujuan dari financial statement
       It divides accounting into internal and external viewpoints, CO represents the internal accounting perspective because it provides information for managers.

4.     Jelaskan FI dan CO
       - FI: financial statement required for external reporting purposes are created in FI
       - CO: component controlling that contains all accounting functions necessary for effective controlling.

5.     Jelaskan dan gambarkan component of management accounting. 

6.     Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja? 
       - CO includes cost and revenue accounting
       - EC includes EC-PCA and EC-CS

7.     Jelaskan cost center accounting
       You use cost center accounting for controlling purposes within your organization.

8.     Jelaskan Internal orders
       You use internal orders to collect and control costs according to the job that incurred the costs.

9.     Jelaskan Activity based costing
       Activity based costing analyzes cross departmental business processes.

10.  Jelaskan Product cost controlling
       Product cost controlling calculates the costs that occur during manufacture of a product, or provision of a service.

11.  Jelaskan Profitability analysis 
       Profitability analysis the profit of loss of an organization by individul market segments.

12.  Sebutkan dua key enterprise capabilities
              - Profit Center Accounting
              - Consolidation
13.  Jelaskan profit center accounting 
       Profit center accounting evaluates the profit or loss of individual, independent areas within an organization.

14.  Jelaskan Consolidation 
       EC-CS provides the ability to consolidate financial data for both external (legal) and internal (profit center) accounting perspective.

15.  Jelaskan master data
       The mySAP financial controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.

16.  Gambarkan organizational element in controlling

17.  Jelaskan the controlling area
       Controlling area represents a closed system used for cost accounting purposes within an organization.

18.  Jelaskan overhead cost controlling
       Overhead in planning, monitoring, control, and coordination in such areas as research and development, procurement, work scheduling, and maintenance is gaining more importance.

19. gambarkan Overhead cost controlling
20. Jelaskan cost center accounting 
       The cost center accounting component determines where costs appear in the          organization.

21. Jelaskan Internal oder
Internal order normally used to plan, collect, and settle the costs of internal jobs and tasks.

22. Jelaskan jenis-jenis internal order
       - Standard orders used only for monitoring objects in Cost Accounting
       - Productive orders that are value added, that is, orders that can be capitalized.
23. Gambarkan  internal order
24. Jelaskan activity based costing
ABC is a relatively new cost accounting menthod used by some companies to monitor costs by business process rather than cost centers.

25. Jelaskan Product cost controlling 
       Product Cost Controlling is part of mySAP Financial’s Controlling application           component    and is a tool for managing costs related to the manufacturing       process and the rendering of services.

26. Jelaskan tools product cost controlling
       - Product Cost Planning
       - Cost Object Controlling
       - Actual Costing
       - Information System

27. Jelaskan manfaat dari  product cost contro lling
       - Plan your product costs accurately
       - Compare alternative cost estimates to optimize your business decisions
       - monitor your product costs in every stage of the manufacturing process
       - carry out detailed variance analysis on each order, product, and product group
       - calculate actual costs by period
       - put alternative values on your inventory for balance sheet purposes
       - answer recurring questions on the cost of goods manufactured by plant, product   group, product, or order
       - answer one of questions about the cost of goods manufactured

28. gambarkan activity based costing.
29. Jelaskan profit center accounting 
       EC-PCA provides you with an internal view of your profitability.

30   Jelaskan Integration
       All important transactions in the controlling application appear in separate     controlling        documents.

31. Jelaskan financial accounting
       The financial accounting application area of SAP R/3 is a primary source of data for        controlling.

32. Jelaskan asset accounting 
       These expense posting to the G/L could be manual journal entries, or initiated          through        accounts payable postings, or through deprecitation posting from Asset          Accounting.

33. Jelaskan material management
       A goods issue transactions can create a cost posting in CO to whichever object is    specified.

34. Jelaskan material consumption  

35. Jelaskan production planning
       The production planning area of logistics also works very closely with controlling.

36. Jelaskan Personnel administration and payroll   
37. Gambarkan Cost and Revenue element accounting

Unit 5 Lesson 2

Unit 5: Lesson 2: Financial Accounting 

1.     Jelaskan general ledger
       General ledger offers a broad range of features for external accounting.

2.     General ledger posting merupakan hasil dari
-        Operational transactions
-        Posting transactions in subsidiary ledgers
-        Transactions originally assigned to the general ledger if the General Ledger         system is active.

3.     Tiga tingkatan dalam general ledger
       - Master Data
       - Transaction Data
       - Reporting

4.     Jelaskan hubungannya dengan cost accounting
       Integration of master data comprises the shared chart of accounts and all account assignment elements of the subsidiary ledgers including cost accounting.

5.     the integration of posting data is reflected in
       - the central document database as a uniform storage space for transaction data memory
       - the corresponding line items of subledger accounting with original data and account assignment for the central documents

6.     Gambarkan financial accounting 

7.     Jelaskan a shared database
-        Non redundant data creation and maintenance
-        Documentation and review system that can be clearly verified at any time
-        Complete access to all applications
-        Reporting and information system that can be fully customized
8.     Jelaskan account receivable dan peranannya
       The F1 account receivable component is responsible for monitoring and controlling customer accounts within SAP R/3’s Financial Accounting component.

9.     Gambarkan account receivable

10.  Jelaskan account payable
       SAP R/3’s F1 account payable component manages accounting data for all vendors.

11.  Jelaskan accounting document dan jenis-jenisnya..
       Accounting document are the result of a posting in Financial Accounting. There are two types of documents:
              - Original documents
              - Processing documents
12.  Berikan contoh accounting document
       - Receipts
       - Invoices
       - Checks
       - Bank Statements

13.  Berikan contoh processing document
              - Accounting documents
              - Sample documents
              - Recurring entry documents
14.  Jelaskan Payment dan hubungannya dengan enter document
       When you enter documents, the system checks whether the minimum account assignments have been made.

15.  Jelaskan travel management and expense reimbursement
       Trips cost time and money, not only for the person travelling, but for everyone involved in the planning, approving, verifying, and accounting of trips.

16.  Jelaskan payment and transfer to payroll accounting.
       Payment of expenses can be accomplished via Financial Accounting, Payroll Accounting, or data medium exchange with credit institutions.