Overhead Cost Accounting - Actual (184) EHP4 for SAP ERP 6.0 March 2010 English. Business Process Documentation

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1 EHP4 for SAP ERP 6.0 March 2010 English Overhead Cost Accounting - Actual (184) Business Process Documentation SAP AG Dietmar-Hopp-Allee Walldorf Germany

2 Copyright 2010 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, Windows, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, System i, System i5, System p, System p5, System x, System z, System z10, System z9, z10, z9, iseries, pseries, xseries, zseries, eserver, z/vm, z/os, i5/os, S/390, OS/390, OS/400, AS/400, S/390 Parallel Enterprise Server, PowerVM, Power Architecture, POWER6+, POWER6, POWER5+, POWER5, POWER, OpenPower, PowerPC, BatchPipes, BladeCenter, System Storage, GPFS, HACMP, RETAIN, DB2 Connect, RACF, Redbooks, OS/2, Parallel Sysplex, MVS/ESA, AIX, Intelligent Miner, WebSphere, Netfinity, Tivoli and Informix are trademarks or registered trademarks of IBM Corporation. Linux is the registered trademark of Linus Torvalds in the U.S. and other countries. Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States and/or other countries. Oracle is a registered trademark of Oracle Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc. HTML, XML, XHTML and W3C are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology. Java is a registered trademark of Sun Microsystems, Inc. JavaScript is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, Clear Enterprise, SAP BusinessObjects Explorer, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Business Objects and the Business Objects logo, BusinessObjects, Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and other Business Objects products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP France in the United States and in other countries. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. SAP AG Page 2 of 22

3 Icons Icon Meaning Caution Example Note Recommendation Syntax External Process Business Process Alternative/Decision Choice Typographic Conventions Type Style Example text Example text EXAMPLE TEXT Example text EXAMPLE TEXT Example text <Example text> Description Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options. Cross-references to other documentation. Emphasized words or phrases in body text, titles of graphics and tables. Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE. Screen output. This includes file and directory names and their paths, messages, source code, names of variables and parameters as well as names of installation, upgrade and database tools. Keys on the keyboard, for example, function keys (such as F2) or the ENTER key. Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries. SAP AG Page 3 of 22

4 Contents 1 Purpose Prerequisites Master Data Roles Preliminary Steps Setting Controlling Area Process Overview Table Process Steps Actual Postings in Overhead Cost Controlling Entering G/L Account Documents Reposting of Primary Costs Reposting of Line Items Recording of Statistical Key Figures Reporting Period-End Closing in Overhead Cost Controlling Assessment of Shared Expenses Accrual Calculation Controlling Maintain Versions Period Lock Appendix Reversal of Process Steps SAP AG Page 4 of 22

5 Overhead Cost Accounting - Actual 1 Purpose This part of the document describes the transaction-based actual postings that are normally used in Overhead Cost Controlling. For an explanation of the activities that are generally performed at the end of the period, refer to the chapter Period-End Closing. 2 Prerequisites 2.1 Master Data A description of all CO Master Data can be found in the document of CO_MasterData_Overview.xls. Common Master Data provided for all Areas Master Data Value Selection Comment Cost Center Cost Center Group 100 and all groups assigned to group 100 Cost Elements * Service Area Master Data Value Selection Comment Cost Center Manufacturing Area / Trading Area Master Data Value Selection Comment Cost Center 2.2 Roles Use The following roles must have already been installed to test this scenario in the SAP NetWeaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI. Prerequisites The business roles have been assigned to the user who is testing this scenario. SAP AG Page 5 of 22

6 Business Role Details Transaction Employee (Professional User) General Ledger Accountant Enterprise Controller SAP_NBPR_EMPLOYEE-S SAP_NBPR_FINACC-S 2.3 Preliminary Steps SAP_NBPR_CONTROLLER-M Setting Controlling Area Use Assignment of this role is necessary for basic functionality. FB50 (FB50L) KB11N KB61 KB31N S_ALR_ KSU5 KSA3 S_ALR_ OKP1 The controlling area is to be set before you carry out the first steps in controlling. Procedure If the controlling area is already assigned in the user parameters (see the Quick Guide), this step is no longer necessary and can be omitted. 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Element Accounting Environment Set Controlling Area OKKS Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Actual Postings Actual Posting Preparation Set Controlling Area SAP AG Page 6 of 22

7 2. On the Set Controlling Area screen, enter Controlling area Save your entry as a user parameter. 3 Process Overview Table There is generally no required sequence for transaction-based actual postings in Overhead Cost Controlling. For simplicity s sake, the activities are described below in the order in which they appear in the SAP Easy Access menu: Process step Enter G/L Account Document External process reference Business condition Primary cost element posting to cost center Business role General Ledger Accountant Transaction code FB50 (FB50L) Expected results Actual costs are posted to cost centers Reposting Primary Costs Correction of Primary Cost Values Enterprise Controller KB11N Updating Cost Centers while Generating Line Item. Reposting Line Items Line Item Repostings Enterprise Controller KB61 Displays Line Items reposted Recording of Statistical Key Figures statistical key figures as transactionbased actual postings Enterprise Controller KB31N postings for statistical key figures and reverse them if necessary Reporting periodically Enterprise Controller S_ALR_ shows the actual and plan costs, as well as the resulting variances in absolute values and percentages Assessment of shared expenses Periodically Enterprise Controller KSU5 Allocates primary and secondary costs to the receiving cost center(s) in an assessment cost element. Accrual calculation Periodically Enterprise Controller KSA3 Post accruals for payroll fringe costs on a monthly basis Maintain Versions Year end Enterprise Controller S_ALR_ Period Lock Year end Enterprise Controller OKP1 SAP AG Page 7 of 22

8 4 Process Steps 4.1 Actual Postings in Overhead Cost Controlling Entering G/L Account Documents Use Entering G/L Account Documents is an activity belonging to the FI application. For each data record that you enter a CO-object has to be provided. By doing so, the CO objects are charged with the corresponding amount of costs. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Financial Accounting General Ledger Posting Enter G/L Account Document for Ledger Group FB50 (FB50L) Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu General Ledger Accountant (SAP_NBPR_FINACC-S) General Ledger Posting Posting Post G/L Account Document 2. On the Enter G/L Account Document for Ledger Group screen, make the following entries: Field name Description User action and values Comment Company Code CORPRATE CENTER UNICO CAP UFL SWAN GCL <company code> SAP AG Page 8 of 22

9 Document date <Current date> Example Posting date <Current date> Example Currency G/L account D/C Amount in doc. curr. NGN <Any account which is a cost element> Debit Example: <Any value> Example: Tax code * Example, V1 (domestic input tax) Calculate tax X On Details tab Cost center CORPRATE CENTER Cost center UNICO <Any cost center> 1002 CHIEF FINANCIAL OFFICER Cost center 2002 COMMERCIAL CAP Cost center 3010 FINANCE/IT UFL Cost center SWAN Cost center GCL PROCUREMENT HEAD OFFICE PROCUREMENT HEAD OFFICE Cost center 5177 Quality Assurance G/L account <Any account> Example: D/C Credit Amount * Example: Value date <Current date> Double click on line item to enter the date Choose Post 3. Enter further G/L account postings as shown above using different accounts and cost centers. Result Primary costs are posted. SAP AG Page 9 of 22

10 4.1.2 Reposting of Primary Costs Use In transaction-based reposting, you can post an existing cost element from one cost center to another (or to a different CO object). This function is used primarily to correct postings in Controlling that were incorrectly posted in the upstream user departments. Prerequisites Primary costs are already posting to CO object. The CO object has to be corrected. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Actual Postings Manual Reposting of Costs Enter KB11N Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Actual Postings Actual Postings Enter Manual Repostings of Costs 2. On the Enter Manual Repostings of Primary Costs screen, make the following entries: Field name Description User action and values Comment Document date <Current date> Example Posting date <Current date> Example Period Proposed automatically Example Document text Result CCtrr (old) Cost center (old) <select cost center> Cost elem. Cost element * For example, Amount * For example, 4000 CCtrr (new) Cost center (new) * Choose a different cost center Text * For example, Correction cost center Post SAP AG Page 10 of 22

11 Once you have entered the transaction-based posting, it is effective immediately and updated in the cost centers involved. Line items are always generated to help you trace the entered documents Reposting of Line Items Use The reposting of line items in Controlling is normally used to correct postings that were posted incorrectly in the upstream user departments. Prerequisites Primary costs are already posting to CO object. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Financial Accounting General Ledger Posting Enter G/L Account Document for Ledger Group FB50 (FB50L) Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu General Ledger Accountant (SAP_NBPR_FINACC-S) General Ledger Posting Posting Post G/L Account Document 2. On the Enter G/L Account Document for Ledger Group screen, make the following entries: Field name Description User action and values Comment Company Code Document date <select company code> <Current date> 1000, 2000, 3000, 4000, 4010 or 5000 Example Posting date <Current date> Example Currency G/L account D/C Amount in doc. curr. NGN <Any account which is a cost element> Debit Example: * For example, Tax code * For example, V1 (domestic input tax) Calculate tax Cost center X <select cost center> G/L account * For example, SAP AG Page 11 of 22

12 D/C Credit Amount * For example, Value date <Current date> Example Post Write down the document number for the subsequent transactions. 3. Repost the line items. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Actual Postings Repost Line Items Enter KB61 Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Actual Postings Actual Postings Enter Reposting of CO Line Items 4. On the Enter Line Item Repostings screen, make the following entries: Field name Description User actions and values Comment Document number Company code Fiscal year <Document number from the above posting> <select company code> <Current fiscal year> Execute 1000, 2000, 3000, 4000, 4010 or 5000 Example Value TranCurr * For example, 5000 Object type CTR Cost center Account assignment 1 Text <select cost center> Enter Value TranCurr * For example, 2000 Object type CTR Cost center Account assignment 1 Text <select cost center> Enter SAP AG Page 12 of 22

13 Value TranCurr * For example, Object type CTR Cost center Account assignment 1 <select cost center> Text Result Choose Post You can display the reposted line items at any time Recording of Statistical Key Figures Use You enter the statistical key figures as transaction-based actual postings. They are used to calculate key figures for reporting and also as the basis for periodic allocation. Prerequisites When you define a statistical key figure, you have to define its characteristic values. You can define a statistical key figure as: A fixed value: Fixed values are carried forward from the current posting period to all subsequent posting periods. A totals value: Totals values are only posted in the current posting period. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Actual Postings Statistical Key Figures Enter KB31N Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Actual Postings Actual Postings Enter Statistical Key Figures 2. On the Enter Statistical Key Figures screen, make the following entries: Field name Description User actions and values Comment Document date <Current date> Example Posting date <Current date> Example Document text SAP AG Page 13 of 22

14 Field name Description User actions and values Comment Receiver cost center <select cost center> Manufacturing cost center Statistical key figure Total quantity * For example, 1002 * For example, 4 Text Choose Post Result Like in the preceding activities involving actual postings, you can also display the postings for statistical key figures and reverse them if necessary Reporting Use Reports predefined by SAP are available for Cost Center Accounting. The predefined reports are arranged in a standard report tree. The reports enable you to evaluate the posted data according to various criteria. A variety of analysis functions is also available. Prerequisites Postings are done. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Information System Reports for Cost Center Accounting Plan/Actual Comparisons Cost Centers: Actual/Plan/Variance S_ALR_ Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Reporting Cost Centers Cost Centers: Actual/Plan/Variance 2. On the Cost Centers: Actual/Plan/Variance: Selection screen, make the following entries: Field name Description User action and values Comment Controlling area Fiscal year 1000 <Current fiscal year> Current year From period 1 January SAP AG Page 14 of 22

15 To period 12 December Plan version 0 Plan/actual version Cost center group Or value(s) (cost centers) Cost element group Or value(s) (cost elements) Result Choose Execute The report shows the actual and plan costs, as well as the resulting variances in absolute values and percentages. You can display the plan and actual costs at both cost center and cost element level. 4.2 Period-End Closing in Overhead Cost Controlling Purpose The purpose of Cost Center Accounting is to take the costs incurred in a company and allocate them to the actual sub-areas that caused them. During the period-end closing, these costs are distributed to the cost centers through automatic allocation. By allocating the cost elements to cost centers in Overhead Cost Controlling, you can control your costs and compare plan and actual costs. The plan/actual comparison at the end of the period help you to plan, control and monitor cost behavior. It also supports various analyses of variances, such as volume variance, price variance, input variance and quantity variance. Overhead Cost Controlling is also a prerequisite for further allocating overhead costs to cost objects (CO-PC), which enables you to conduct a period-specific profitability analysis Assessment of Shared Expenses Use Assessment is an activity that you perform periodically, during the period-end closing in Overhead Cost Controlling (CO-OM), in which primary and secondary overhead costs are assessed from one or more sender objects to one or more receiver objects. Assessment means that the sending cost center is credited and the receiving cost center is charged under a freely definable secondary cost element. The original cost elements that were charged by the sender cost center are lost, and are converted to one or more assessment cost elements (secondary cost elements). Assessment groups together the posted primary and secondary costs and allocates them to the receiving cost center(s) in an assessment cost element. For example, you could assess the cost from the reception cost center to the other cost centers based on the headcount managed in those cost centers. Prerequisites One or more assessment cycles have to be configured. SAP AG Page 15 of 22

16 You have to start the defined cycles for assessment for the corresponding periods. The postings are generated automatically. A log is generated. You can start a simulation before you perform the actual assessment. The simulation displays the individual posting records without actually posting them. The following cycle has been defined for the actual assessment: Cycle Segment Sender CC Tracing Factor Receiver Y_A020 Ass. shared facility (plan) DE buildings & maintenance cost Buildings and maintenance For example, stat. key figure 1002 (plan) Area in sq. footage Cost center group Statistical key figures must be entered for some of the receiver cost centers. You can do so using transaction KB31N. For the assessment described above, for more detailed instructions, refer to the information in step posting statistical key figures of this document. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Period-End Closing Single Functions Allocations Assessment KSU5 Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Period End Closing Execute Actual Assessment Cycle for Cost Centers 2. On the Execute Actual Assessment screen, make the following entries: Field name Description User action and values Comment Period <Current period> Example Fiscal year <Current fiscal year> Example Test run X Until the run is errorfree Detailed lists X Cycle Y_A020 Actual assessment Test run Result Execute Execute Deselect for production run Assessment is started at the end of the period. Line items (posting records) are written for the individual postings. These postings are generated automatically. SAP AG Page 16 of 22

17 You can start a simulation before you perform the actual assessment. The simulation displays the individual posting records without actually posting them. You can reverse the assessment if necessary Accrual Calculation Use In Cost Accounting, it is often necessary to impute costs (for planning reasons) that have a different equivalent or none at all in Financial Accounting. Such costs are called accrued costs. They are divided into valuation differences and additional costs. The SAP system uses accrual calculation in order to model both cases automatically. In accrual calculation, costs that are posted irregularly in the individual periods in Financial Accounting are distributed among the individual periods according to cause (on an accrued basis). One example of such accrued costs is the holiday bonus. In Controlling, the holiday bonus is distributed among the 12 months of the year, in order to charge all the months equally. If you did not distribute the holiday bonus among all the periods, you would have an intolerable cost fluctuation for the month of December, which would distort the operating profit for that period. To avoid such fluctuations, the costs are posted on an accrual basis in Controlling, which distributes the costs in a manner that is both according to cause and pertinent for the period. Prerequisites In order to determine the actual accruals, a costing sheet with valid overhead rates must be defined in Customizing. The structure of the costing sheet is taken from the planned accrual. An order serves as the accrual object. This accrual order corresponds to the one used in the plan, which enables you to compare and contrast the plan and actual costs. You have to enter postings in Financial Accounting in order to create values in the system as a basis for the accrual calculation. For demo purpose you could enter a G/L account posting for salaries for account and cost center 1101(offsetting entry to bank account in credit), for example. For more detailed information about G/L account postings, refer to the information on reposting line items in the Actual Postings document. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Center Accounting Period-End Closing Single Functions Accrual Calculation KSA3 Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Period End Closing Actual Accrual for Cost Centers 2. On the Actual Accrual Calculation for Cost Centers screen, make the following entries: Field name Description User actions and values Comment Cost center group 1000 Cost center group (BP UK) SAP AG Page 17 of 22

18 Period <Current period> Example Fiscal year <Current fiscal year> Example Test run X Until the run is error-free Detailed lists X Execute Test run Deselect for production run Execute If you want processing to take place in the background, set Background Processing in the Processing Options area. This is recommended for large data volumes. You can simulate the accrual calculation for testing and forecast purposes. To do so, set Test Run on the initial screen. This function enables you to check the results of accruals calculation without making any changes to the database. If you choose background processing, you have to enter the necessary data on the Background Processing: Job Parameters screen: Field name Description User actions and values Comment Job name <Name of background job> Any Result Planned start <Date and time> Start of background job No start after <Date and time> Upper limit of time window Immediate start X Job starts immediately Accrual calculation triggers the following postings: The accrual order is credited Check The cost center is debited Check accrual postings in reporting. For information on how to call a cost center report, refer to section Reporting of this business process documentation Actual Postings in Overhead Cost Controlling Controlling Maintain Versions Use This activity is a year-end-activity, which can be executed for several years at once. In this IMG activity you edit the general version definition on the client level. You make controlling area settings in the IMG for the Cost Center Accounting, Overhead Orders, or Activity-Based Costing components. SAP AG Page 18 of 22

19 You make profitability segment settings in the IMG for the Profitability Analysis component. Procedure For demo purposes Best Practices already delivered fully maintained versions. Therefore it is usually not required to adopt the versions in case of demo. 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP IMG menu Transaction code Controlling General Controlling Organization Maintain Versions S_ALR_ Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Period End Closing Maintain Version Settings 2. On the Choose Activity screen, choose Maintain Settings of Version in Controlling Area. 3. On the Determine Work Area Entry dialog box, make the following entries: Field name Description User action and values Comment Controlling Area 1000 Version 0 4. On the General Version Definition screen, select the version 0 and choose on the Dialog Structure Settings for each fiscal year (double click). 5. Select the newest year and choose Copy As (F6). On the General Version Definition screen, select the version 0 and choose on the Dialog Structure Settings for each fiscal year. 6. On the Change View Settings for each fiscal year : Details of selected set screen, make the following entries: Field name Description User actions and values Comment Fiscal Year <The new fiscal year you want to maintain> Value Date <01.01.yyyy> yyyy = the fiscal year, you want to maintain 7. Choose Save. Result The controlling versions are completed for the next year(s). SAP AG Page 19 of 22

20 If transport handling is activated in the client an input for customizing request is required. Assign the customizing request you are assigned to Period Lock Use Use the period lock to lock plan and actual business transactions for a combination of controlling area, fiscal year, and version. You can use Actual and Plan to decide whether to lock periods in actual or plan data. You receive a list of all business transactions in actual or in planning data, with which you can lock individual transactions for specific periods. Procedure 1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP ECC menu Transaction code Accounting Controlling Cost Element Accounting Environment Period Lock Change OKP1 Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role menu Overhead Cost Controlling Period End Closing Change Period Lock 2. On the Change period lock: Initial screen, make the following entries: Field name Description User actions and values Comment Controlling Area Fiscal Year 1000 <The actual fiscal year> Version <0> Plan and actual version 3. Choose Actual. 4. On the Change Actual Period Lock: Edit screen, select the period, you want to lock and then choose Lock Period. 5. Choose Save. Result All CO-transactions are locked for the selected period. SAP AG Page 20 of 22

21 5 Appendix 5.1 Reversal of Process Steps In the following section, you can find the most common reversal steps, which you can take to reverse some of the activities described in this document. Entering G/L Account documents Reversal: menu Comment FB50L Individual reversal FB08 General Ledger Accountant (SAP_NBPR_FINACC-S) General Ledger G/L Account Processing Display G/L Account Items Reverse Document Reposting of primary costs Reversal: menu Comment KB11N Reverse KB14N Overhead Cost Controlling Actual Postings Actual Postings Reverse Manual Repostings of Costs Reposting of line items Reversal: menu Comment KB61 Reverse KB64 Overhead Cost Controlling Actual Postings Actual Postings Reverse Reposting of CO Line Items Recording of statistical key figures SAP AG Page 21 of 22

22 Reversal: menu Comment KB31N Reverse KB34N Overhead Cost Controlling Actual Postings Actual Postings Reverse Statistical Key Figures Assessment Shared Expenses Reversal: menu Comment KSU5 Reverse assessment KSU5 Overhead Cost Controlling Period End Closing Execute Actual Assessment Cycle for Cost Centers Use same transaction Accrual calculation Reversal: menu Comment KSA3 Reverse accrual costs KSA3 Overhead Cost Controlling Period End Closing Actual Accrual for Cost Centers Use same transaction SAP AG Page 22 of 22