SAP Certified Application Associate - Business Process Integration with SAP S/4HANA 1909

SAP S/4HANA is integrated with end-to-end business processes like:

This page describes basic aspects of S/4HANA Accounting from an architectural view.

Integrate SAP S/4HANA Accounting Business Processes

S/4HANA accounting is integrated into all intelligent end-to-end S/4HANA business processes.

S/4HANA Accounting Business Process Integration

S/4HANA Intelligent ERP Innovations

This sections provides an overview of innovation examples, introduced by the Accounting Road Map.

Predictive Accounting

Predictive Accounting is a bottom-up approach to predict future outcomes based on enriched actuals. In contrast to planning which delivers outcomes based on defined goals.

Predictive journal entries get created for sales orders in a extension ledger which has to be activated in margin analysis. These journal entries are stored in table ACDOCA with sales order number in field SRC_AWREF. Actual goods issue and invoices postings reverse the predictive journal entries and reduction posting entries get created.

Selected Best Practice scope items and Fiori apps are:

S/4HANA Accounting Data Model Simplifications

S/4HANA Financial Accounting

New General Ledger and Material Ledger activation is mandatory in S/4HANA.

S/4HANA Financial Accounting Structure

Organizational Units

Company Codes are central organizational units in external accounting and can only be assigned to one controlling are. They are part of the general ledger account data and smallest entities to draw financial statements like Balance Sheets or Profit & Loss Accounts. Company codes correspond to single legal entities, are usually country specific and defines currencies. FI supplier and customer business partner roles are assigned to company codes.

Structuring Unit

S/4HANA Business Partner

Business partner usage is mandatory in S/4HANA. General and accounting data for customers and vendors are unified. Business Partners are categorized as person, group or organization. Roles decide about the usage of business partners.

S/4HANA Business Partner with roles

S/4HANA Financial Accounting Elements

S/4HANA Financial Accounting Basics

Financial accounting is intended for external legal reporting with balance sheets and income (profit and loss) statements.

Accounting Principles are:

Accounting Statements

Accounting Rules

Account Type Related to Rules
Real tangible or intangible things debit what comes in
credit what goes out
Personal individuals, firms, companies, bank, etc credit the receiver
debit the giver
Nominal expenses, losses, incomes or gains debit expenses and losses
credit income and gains

Account Type Debit Credit
Asset Increase Decrease
Liability Decrease Increase
Capital Decrease Increase
Revenue Decrease Increase
Expense Increase Decrease
Drawings Increase Decrease

Accounting Documents

Document structure with sample fields:

S/4HANA Asset Accounting

Assets are intended for long-term use and postings are performed on the assigned company code. Additionally, assets can be assigned to other accounting objects like business area, profit or cost center, segment. Each asset has to be assigned to an asset class, which determines the line item of the balance sheet.

S/4HANA New Asset Accounting divides acquisition into multiple documents. Different accounting principles for operational and valuating parts get applied before posting against the technical clearing account for integrated asset acquisitions.

The asset explorer provides an overview about planned values, posted and planned depreciations.

S/4HANA Management Accounting

Tracks costs and revenues for internal reporting to enable decisions, controlling and optimization.

S/4HANA Management Accounting Structure

Organizational Units are:

Structuring Units

S/4HANA Management Accounting Elements

S/4HANA Cost Centers

S/4HANA Order Processing

There are many similarities across order types used in different business processes like production, maintenance, service or internal orders. All orders are managed by order types, collect costs with a standard sequence:

S/4HANA Profitability Analysis

Profitability segments contain a combination of characteristic values. They represent market segments, for a business process to be posted.

There are two profitability analyses types:

S/4HANA Profit Center Accounting

Profit centers