1. Accounting Data Master Records Transaction Data GL Accounts - account type 揝 Vendors - account type 揔 Customers - account type 揇 Bank Data Document Level Data

2. General Ledger and Sub-Ledgers General Ledger Human Resources (Payroll) Accounts Payable Assets Management Accounts Receivable Inventory Valuation

3. Accounting Principle Sub-ledgers Customer AccountVendor Account General Ledger RevenuesExpenses Output TaxInput Tax Accounts Payable Accounts Receivable 11,750 1,750 1,750 10,000 10,000

4. The Chart of Accounts 0123 Fixed assets and long- term capital 789 Current assets and short- term capital 4 Neutral expendit- ures and revenues Material assets primary cost elem. Transfer postings of financial acctg. imputed costs Distrib. 56 Second- ary cost elem. Assess- ment Stocks of semi- finished and finished products Revenues/ Inventory changes/ internal services Transfer postings from financial acctg Distrib. Clos- ing Second- ary cost elem. Direct cost alloc. Order settlem. Financial accountingCost accountsFinancial accounting Chart of accounts Cost accounting Overhead cost control Profit control

5. G/L Account Master Records in Chart of Accounts in Company Code Company Code 1000 Chart of Acct AChart of Acct B Company Code 2000 Company Code 3000 Company Code 4000 Client centrally

6. Creating a General Ledger Master Record Account NumberXXX Company Code Account NumberXXX Company Code1000 C of A = Chart of Accounts Account in C of A/Client already created Account in C of A/Client not yet created Create a Master Rec. Create a Master Rec. in C of A/Client in C of A/Client Create a Master Rec. Create a Master Rec. in Company Code in Company Code

7. Chart of accts B G/L Account Master Records Chart of accts A Company Codes Client G/L Acct Phila.Natl.Bank Bal.sheet acctX Account groupFIN. 3000 4000 CurrencyUSD Currency CAD Line item Line item Display X Display X

8. Views within the GL Master Record Control View - Chart of Accounts Level Account Management - Co. Code Financial Control - Co. Code Authorisation - Co. Code

9. Details / Environment In chart of accts G/L acct Taxes Chart of accts AAAA Name Taxes on sales / purchases in company code Currency Account name DUmsatzsteuer EVAT payable FTVA COLLECTEE Client 000 User Name Password X Language E Information in Company Language, Currency with Associated texts Texts in chart of accounts Texts in company code E Balance sheet note EAccountant's note D... Account assignment manual

10. Master Record - Account Data Screen Layout AssgnmtInterval: Acct - No: Account Groups in the General Ledger. General All numeric 100000 - External Acct. Clrk 499999 Auth Grp Bank- Bank numeric 500000 - External Acct Clrk Accts. 999999 Auth Grp Cash Flow Material- Mat. alphabetic A - Z External Auth Grp Accts. Account Group:

11. Transaction Figures - G/L Accounts Balance sheet accounts LC LC FC in LCin FC LC = Local Currency FC = Foreign Currency Income statement accounts Balance sheet acct managed Reconciliation accounts in LC FCn FC2 FC1 LC

12. Reconciliation Account Control Vendor 100000 - Grinders, inc Account: 140000 Rec. Acct for Acct Type: 慏 Account: 160000 Rec. Acct for Acct Type: K Account Type K- Vendor The Reconciliation Acct. no. is entered in the Master Record during creation

13. Planning Level in Treasury Cash at Bank - level 1 Customer Invoicing - level 2 Vendor Invoicing - level 3 1995 - 1996 Cash Budget and Forecasting

14. Auth Grp. OPRN MGMT ACCT Auth Grp. OPRN Authorization Groups ACCT MGMT OPRN 400000 4100000 500000 5100000 113100 113200 399999 499999 140000 141000 160000 161000