erp 世新大學 erp 實驗室 oracle general ledger oracle 總帳會計 (2) 劉秉中...

世新大學 ERPERP 實驗室

Oracle General LedgerOracle 總帳會計 (2)

劉秉中[email protected]

2003/10/07

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Class Schedule

• Day 1 (9/30)– Overview 概論– Set of books 帳簿– Journals 傳票

• Day2 (10/7)– Budgeting 預算– Advanced account structure 進階會計結構 – Reporting tools 報表工具– Accounting for foreign and multiple currencies 外幣 / 多幣別會計

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庫存Inventory

Oracle ERP Overview

總帳系統

GL

客戶訂單SO

主生產排程MPS

粗略產能規劃RCCP

物料需求計劃MRP

請購作業PR

採購作業PO

收料作業Receiving

生產指示DiscreteRepetitiveFlowProjectProcess

生產發料Issue

生產控制製程移轉

SFC

生產入庫Transfer

出貨作業PickingShipping

細部產能規劃CRP

應付帳款立帳

Invoice付款作業Payment

票據管理成本管理Costing

主需求排程MDS

固定資產管理Assets

供應鍊管理最佳化排程

APS

銷售預測FCST

統一發票管理

收款作業Receipts

應收帳款立帳

Invoice

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Agenda

• Budgeting • Advanced account structure• Reporting and analysis tools • Accounting for foreign and multiple

currencies

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Variance1,000

(500)

200

700

Budget

15,000

3,500

1,700

20,200

Actuals14,000

4,000

1,500

19,500

December 1998Cost Center 100

SalariesSupplies

Travel

TOTAL

Budget : Overview

Budget ( 預算 )

Actual( 實際發生數 )

Encumbrance ( 保留數 )

Available ( 可用預算 )

減

減

等於

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Anatomy of a Budget

• A budget consists of periods, accounts, and amounts.

Name: FY96PLANName: FY96PLAN

CC100 ….. $3000CC200 ….. $1500

CC100 ….. $3000CC200 ….. $1500

Jan-1994 to Dec-1994Jan-1994 to Dec-1994 PeriodsPeriods

AccountsAccounts

AmountsAmounts


Budget Control Process

輸入 /核准交易輸入 /核准交易

執行報表或線上查詢

執行報表或線上查詢

保留預算保留預算

轉傳票後保留金額轉實際金額

轉傳票後保留金額轉實際金額

None 只比較分析None 只比較分析

預算足夠 (To : GL)

預算不足

(From : PR, PO, AP Invoices)

預算檢核

預算檢核 Advisory ( 警示性控管 )Advisory ( 警示性控管 )

Absolute ( 嚴格性控管 )Absolute ( 嚴格性控管 )

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Completing the Budget Accounting Cycle

Define BudgetsDefine Budgets

Define Budget OrganizationsDefine Budget Organizations

Define Budget Formulas

Define Budget Formulas

Define Mass BudgetsDefine Mass BudgetsEnter and

Change Budget Amounts or

Journals

Enter and Change Budget

Amounts or Journals

Freeze BudgetsFreeze Budgets

Report on BudgetsReport on Budgets

Calculate BudgetsCalculate Budgets

定義預算

定義預算組織 ( 會計科目 )

建立預算金額 / 傳票

凍結預算

檢視 / 修正預算

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Defining Budget Organizations

• Define budget organizations to specify budget accounts.

EngineeringEngineeringCC #300CC #300

Maintenance Maintenance CC #100CC #100

Administration Administration CC #200CC #200

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Entering Budget Amounts

• Budget rules are predefined methods for calculating and distributing amounts to all periods for an account.

Annual advertising budget

Budget rule: Divide evenlyBudget rule: Divide evenly

1,200,000

Jan100,000

Feb100,000

Mar100,000

Apr100,000

May100,000

Jun100,000Jul

100,000

Aug100,000

Sep100,000

Oct100,000

Nov100,000

Dec100,000

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Defining MassBudget Journals

• Define a single formula to allocate budget amounts across a group of balancing segment values, departments, and so on.

Total maintenance budget

Shipping Dept.maintenance budget

Engineering Dept.maintenance budget

Purchasing Dept.maintenance budget

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Creating Budget Formulas

• Calculate recurring budget amounts based on other budget amounts or on actual results.

Headcount budget (HC) = 1,000 Headcount budget (HC) = 1,000 employeesemployees

Total salary budget = 40,000,000Total salary budget = 40,000,000 (1000 X 40,000)(1000 X 40,000)

Per head salary budget = 40,000 eachPer head salary budget = 40,000 each

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Creating Master and Detail Budgets

• Uses summary accounts to maintain master-detail budget relationships between hierarchy levels.

Corporate budgetMaster: None

Corporate budgetMaster: None

Marketing budgetMarketing budgetmaster: Corporatemaster: Corporate

Sales budgetSales budgetmaster: Corporatemaster: Corporate

Western budgetmaster: Sales

Eastern budgetmaster: Sales

Public relations budget

master: Marketing

Trade shows budget

master: Marketing

TotalTotaldivisionsdivisions

TotalTotalsalessales

TotalTotalmarketingmarketing

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Agenda

• Budgeting • Advanced account structure • Reporting and analysis tools • Accounting for foreign and multiple

currencies

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Advanced account structure : Overview

• Balancing Accounts• Summary Accounts

– Summary Account Templates ( 彙總科目 )– Rollup Group Templates ( 會計科目群組 )

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Balancing Account : Overview

• Due to multicompany journal entries or invalid account combinations, journal entriesjournal entries which do not not balancebalance within each balancing segment can sometimes be posted. However, you can use special special balancingbalancing accountsaccounts to ensure that your books always remain in balance.

3 + 2 = 4Regular accounts

+ 1Balancing accounts

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Summary Account : Overview

• Summary accounts enable quick online quick online inquiriesinquiries of account groupings.

Summary Revenue Account……….15,000Summary Revenue Account……….15,000Summary Revenue Account……….15,000Summary Revenue Account……….15,000

Detailed Revenue Account A…..10,000Detailed Revenue Account A…..10,000

Detailed Revenue Account B…….3,000Detailed Revenue Account B…….3,000

Detailed Revenue Account C…….2,000Detailed Revenue Account C…….2,000

}}

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Parent Values and Rollup Groups

• Assign related parent values to rollup groups before creating summary accounts.

Nevada299

Nevada299

Oregon399

Oregon399

East101

East101

West102

West102

East201

East201

West202

West202

East301

East301

West302

West302

AreaArearolluprollupgroupgroup

StateStaterollup rollup groupgroup

California199

California199

DetailDetailsegmentssegments

Western areaWestern area 999999

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Values

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Agenda

• Budgeting • Advanced account structure• Reporting tools • Accounting for foreign and multiple

currencies

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Different Types of Reports

• Standard Reports and Listings– Request reports online

without tying up your terminal while you wait to generate and print your report.

– Group reports into report sets.

– Schedule reports to run at regularly scheduled intervals.

• Financial Statement Generator (FSG) Reports – Create complex financial

reports for business units, profit centers, and cost centers.

– Create consolidation reports, statement of cash flows, and reports including statistical information.

– Report on translated and foreign currency amounts.

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Submit Request Flow

Choose to submit a requestor a set of requests

Choose to submit a requestor a set of requests

Enter request information Enter request information

Select Submit Request Select Submit Request

Record request ID Record request ID

Enter parameter values Enter parameter values

Define submission schedule Define submission schedule

Define completion options Define completion options

May be requiredMay be requiredMay be requiredMay be required

OptionalOptionalOptionalOptional

OptionalOptionalOptionalOptional

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Grouping Reports into a Set

• You can combine standard reportscombine standard reports, listings, and programs into a request setinto a request set to submit them as a group.

Report AReport A Report BReport B Report CReport C

Report set Report set

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Monitoring Requests

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Basic FSG Reports

• Financial Statement Generator (FSG) is a powerful and flexible tool

• Build your own custom reports without programming.

RowsRows

ColumnsColumns

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Defining Row Sets & Column Sets

Row Set

Row (Calculated)

Row Definitions

Column SetTitle Headings

•Assign accountsAssign accounts•Define calculationsDefine calculations•Specify formattingSpecify formatting

•Specify account Specify account balance typesbalance types•Create HeadingsCreate Headings•Define calculationsDefine calculations•Specify formattingSpecify formatting

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Customized Financial Reports

Define row sets.Define row sets.

Define column sets.Define column sets.

Define financial reports and report sets.Define financial reports and report sets.

Request financial reports and report sets.Request financial reports and report sets.

11

22

33

44

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世新大學 ERPERP 實驗室Report Set

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世新大學 ERPERP 實驗室Row Set : Income Statement

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世新大學 ERPERP 實驗室Row Set : Income Statement

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世新大學 ERPERP 實驗室Column Set : PTD,YTD Variance

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Agenda

• Budgeting • Advanced account structure• Reporting tools • Accounting for foreign and multiple

currencies

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Foreign Currency Concepts

Conversion Conversion 外幣轉換外幣轉換

Revaluation Revaluation 外幣重估外幣重估

Translation Translation 重新評價重新評價

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Conversion

• Automatically converts the amounts in foreign currency journals to functional currency

FunctionalFunctional currencycurrency

ForeignForeigncurrenciescurrencies

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Conversion -Example

• On 5/17, an organization provides consulting services to a foreign company for 10,000 foreign dollars.

• Exchange rate : 0.8 functional dollars/ foreign dollar.

Dr. Accounts Receivable…………………10,000 foreign dollarsCr. Revenue…………………………………….10,000 foreign dollars

Dr. Accounts Receivable ………………… 8,000 functional dollarsCr. Revenue…………………………………..8,000 functional dollars

Entered Journal Entry LinesEntered Journal Entry Lines

Automatically Converted Journal Entry LinesAutomatically Converted Journal Entry Lines

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Revaluation

•Review foreign currency transactions•Reconverts foreign currency to the functional currency•Creates a journal entry to adjust the functional balance


ForeignForeigncurrenciescurrencies Conversion at the time of the Conversion at the time of the

foreign currency transactionforeign currency transaction


ForeignForeigncurrenciescurrencies

Revaluation at the end ofRevaluation at the end ofthe accounting periodthe accounting period

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Revaluation -Example

• On 5/31, the receivable remains uncollected and the organization wants to report on receivable financial position.

• The exchange rate has risen to 0.81. Foreign Receivable

5/17

10,000

10,000

5/31

Functional Receivable

5/17

8,000

8,100

5/31

Functional Unrealized Gain

100

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Translation

• Restate functional currency account balances into a reporting currency.

ForeignForeigncurrencycurrency

FunctionalFunctional currencycurrency TranslationTranslation

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Period end rate: 期末匯率 (Used by Asset and Liability account

s)

Period average rate:Period average rate: 加權平均匯率(Used by Revenue and Expense

accounts)

Historical rate:Historical rate: 歷史性匯率 (Used by Equity accounts)

Terms You Should Know

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Translation -Example

Owner’s Equity

Functional Balance Sheet

Assets100,000

Liabilities60,000

40,000

Foreign Balance Sheet

Assets75,000

Liabilities45,000

Owner’s Equity

28,000

Period-End Rate = 0.75

Historical Rate = 0.70

Functional Income Statement

Revenue : 7,000

-Expense : 4,000

Net Income : 3,000

Foreign Income Statement

Revenue : 5,040

-Expense : 2,880

Net Income : 2,160

Period-Average Rate = 0.72


Summary of Oracle General Ledger

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Summary

• General Ledger concept and process• Creating a set of books by defining a chart of

accounts, accounting calendar, and currencies• Entering and posting journals• Defining and maintaining budgets• Generating standard and Financial Statement

Generator (FSG) reports• Processing foreign and multiple currency

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Reference

• 課程教材下載 ( 世新資管系大學部 ERP 課程教材 ) – http://erp.im.shu.edu.tw/cerp92.htm

• Oracle Applications 11i Online Help– http://erp1.shu.edu.tw:8002/– Click the link : Documentation-> 11i Online Help

• ERP 實驗室 – http://erp.im.shu.edu.tw

• 美商甲骨文 Oracle– http://www.oracle.com

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erp 世新大學 erp 實驗室 oracle general ledger oracle 總帳會計 (2) 劉秉中...

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