Authorizations & Roles
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Author(s)
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Verification
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Approval
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Angela Fernandes,
I&D Specialist
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Klaus Henke
Regional Manager
Hugo Vinagre
I&D Team Leader
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Michel Berger
I&D Process Expert
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31/07/2015
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10/08/2015
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20/08/2015
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Version | Date | Description |
01 | 31/07/2015 | New Document |
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Table of contents
1 Objective and Scope
1.1 Objective of this Procedure
2 Scope
3 Responsibilities:
This check has to be done by SBS-BO accountants.
4 Performing the FI-AA check
4.1.1 When the check should be done:
5 Operating Process
5.1 Procedure applied to WP1 companies
5.1.1 Manual check with excel file support:
5.1.2 FI-AA check by transaction Z1F_CHECK_FIAA in WP1 system
5.2 Procedure applied to PF1 companies
5.2.1 FI-AA automatic check by Z1F_CHECK_FIAA in PF1 system
5.2.2 Manual check between FI-AA
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The purpose of this document is to describe the process to perform the completeness and reliability check between FI and AA Accounting.
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This operating procedure (OP) applies to PF1 PF2 and WP1 WP2 environments, concerning all companies migrated in SBS -RtR BO and also for companies identified in the scope of extended Front OfficeFinance Service Line.
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This check has to be done by
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SU MAC members.
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This check should be done as final step of the AA-closure, after depreciation posting, last settlement of WBS for investment and ASKB.
To keep up the reliability of the information, this comparison check should be reviewed after any changes in the AA module.
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WP2 companies
The differences between FI and FI-AA for WP1 WP2 companies are analyzed by two methods: Manual check is performed with an excel file support and automatically, by transaction Z1F_CHECK_FIAA.
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This check is done with the support of an excel file "FI AA Check". Where a sheet with
with "Instructions" is foreseen to help in the check performance.
You will find the WP2 FI-AA check file template in the SBS-FRM-DRTR-09-016 Check FI-AA WP1AODOCS.
There are several reports that need to be extracted from AA and FI module:
- AA module: The data is extracted from the reports
S_ALR_87011990 - AR02 (Asset history sheet) and S_ALR_87012052 (Asset retirements).
When retrieving the data from the AA module insure ensure that you are using the proper Depreciation Area:
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| 01 | IFRS GAAP |
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- To get the data from transaction S_ALR_87011990, fill in the following data:
Company | Fill the company code |
Reporting Date | last day of closing month |
Depreciation Area | 01/02 / 30 / 31/45 / 46 / 32 |
Sort of Variant | 0001 |
List Assets | Flag on |
Use ALV grid | Flag on |
Hist Sheet version | ZFC3 |
Layout | /ARC COMPRS |
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- And then change the layout to /ARC COMPRS
Choose layout
You will get the following report
- Export the data to excel file
Spreadsheet
In excel, arrange the file, in order to match the data with the following subtitle in blue:
(To see the details of the picture above, click in the picture and change the view to *View Zoom 200%* )
- Copy the data from excel file to "FI-AA Check" file:
Copy only the values, which are below the subtitles
In file "FI-AA Check", go to sheet Asset history sheet tab 
In this sheet we have to update the values according with each depreciation area.
(To see the details of the picture above, click in the picture and change the view to *View Zoom 200%* )
- FI module: the Balance Sheet is extracted from transaction S_ALR_87012284
- Fill in the following data
Company | company code |
Financial statem. | FR24 |
Reporting year | actual year |
Reporting period | 1 to closing month |
Comparison year | previous year |
Comparison months | 01 - 16 |
ALC grid control | Flag on |
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- Copy the data from excel file to "FI-AA Check" in sheet
(CCCC is the company code)
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Check congruence of FI and FI-AA
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Check depreciations
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Control of Net book Value on Asset Sales
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| (multi-standard) | |
| 02 | IFRS - Impairment |
| 15 | IFRS Net of Impairment |
| 30 | LOCAL accounting |
| 31 | LOCAL - Impairment |
| 32 | Loc. Grt. |
| 49 | LOCAL Net of Imp. & inv. support |
Please note that for DE companies, the depreciation area 49 should be replaced by DA48.
1) ABST2
Go to transaction ABST2, insert company code and run.
The outcome should be green, otherwise, run transaction ASKB.
Insert a screenshot in sheet "ABST2".
2) Tab Extract
AR02
Update the green cells:
Date of report: Last day of the closing month
Company code: update accordingly
Select "Extract AR02"
NOTE: Please make sure that the first SAP window opened is WP2
After running the macro, Excel will replace information in three sheets: DA 15, DA 49 and D32
Note: Please do not delete sheets DA15, DA49 and DA32.
Replace the dots with nothing/space as the numbers in sheets DA14, DA49 and D32 should have the format as above.
Balance Sheet
Green cells should be updated accordingly:
Company code
Fiscal Year
Closing Period: only month we are closing
Select "Extract BS sheet"
Confirm if the sheet "BS" was correctly filled.
Replace the dots with nothing/space as the numbers in sheets.
NOTE: If having problems using the macro extract manually AR02 and the Balance sheet.
3) Control Asset Depreciation
This sheet compares the information in FI and AA for depreciation, impairments, retirements, and asset sales:
If there are values on accounts 98671010 or 98673010 please proceed with the retirement check, as follows:
Transaction S_ALR_87012052 |
Company code: update accordingly
Depreciation area 15 / 49
Posting date first day of the year to last day of closing month
Transaction type 210 and 260
After execution select layout /8090
Insert the amount of the column "Retirement revenue" in the Excel
NOTE: Check if there are no controls or delta, if needed correct them or justify accordingly.
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WP2 system
The differences between FI and FI-AA for WP1 companies are analyzed by two methods: Manual check is performed with an excel file support and automatically, by transaction Z1F_CHECK_FIAA.
A developed transaction is now available in WP1 WP2 system. This transaction gives us automatically the result of the congruence of FI-AA.
Transaction: Z1F_CHECK_FIAAFields to fulfill:
Company code:
Depreciation Area: 15 for group depreciation area IFRS + Impairment 
Execute transaction 
You will get the following result: 
The automatic FI-AA check in column "Difference"
In this case there is no difference between FI and AA.The AA accounting amount is seen in column "AA value", by account:
See the value concerning FI accounting in the column marked below in green. 
This transaction does not give the details of the values for FI, it only retrieves the information of the FI result by account.
To see the details of FI you have to go to transaction FS10N, and select the account that you want to analyze. In this case the account is 21700100:
Execute 
In this case, the FI result for month 6 is 99.067.519,09. To see the detail, click twice in cumulate balance of the period to consult.
Copy both extraction to sheets "Check - DA15" and "Check - DA49", to the right side. On the left, there is Balance Sheet information.
Please make sure that there is no amount in the Control field.
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PF2 companies
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Manual check with excel file support:
This check is done with the support of an excel file "CCCC Check FI-AA MM.YYYY".
You will find the PF2 FI-AA check file template in AODOCS.
When retrieving the data from the AA module ensure that you are using the proper Depreciation Area:
| 01 | LOCAL accounting |
| 50 | IFRS accounting (Group) |
| 57 | IFRS accounting for Germany |
| 91 | Investments |
To perform the check through the file start with sheet "GS03" and follow the instructions as image bellow
When the macro stops running you should check sheet "Historical" to check if there is any difference.
Check if there is any difference for the Dep. for year check and for the Curr.bk.value. check.
If there is a difference you should go to ASKB transaction and run it again.
If no difference you can proceed to the automatic check through transaction Z1F_CHECK_FIAA
To perform the check please fill in as follows:
If the check is for a DE (German) company please fill in as follows:
Click in execute 
You will find the automatic FI-AA check in column "Difference"
In this case
Check the congruence in DA50 and DA57
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Check the congruence in DA01 – Local GAAP
The check for local GAAP should include the selection of assets, this way we will get only the information related to assets.
Therefore, in transaction Z1F_CHECK_FIAA, the range 100000000000 – 299999999999 should be selected in Assets field: 
Execute 
The result is the following:
In this case, for company 0212 there is no difference between FI and AA, in DA01.
You can see the values concerning AA side, by account: 
The FI result is seen as below: 
To see the details of FI result go to FS10N and select accounts A1* and A2* (to see the total amount of all assets accounts):
Also you have to exclude A*9
Check the congruence in DA91 - Shares
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Take a screenshot as the one above and copy it in to the file in sheet "SAP. Check FI AA DA50".
Afterwards it's needed to proceed with the same check for the Shares DA91
To check the difference between FI-AA in shares postings you have to fill-in the following fields in transaction Z1F_CHECK_FIAA: 
Insert range in field Asset: 350000000000 - 359999999999
Depreciation Area: 91
You will get the following result:
See the difference You will find the automatic FI-AA check in column "Difference"The AA values are shown below: 
The FI result is seen below:
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Checking group area
- Start by running the AA transaction S_ALR_87011990 - Asset History Sheet:
- Insert company code,
- Depreciation area 50 (or 57 for companies with profit elimination),
- Flag: groups totals only
- Sort version-DE04
- Flag the option "Depreciation posted"
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In this case there is no difference between FI and AA.
Take a screenshot as the one above and copy it in to the file in sheet "SAP. Check FI AA DA91".
The check is finished for FI AA PF2, and you soul archive the file in AODOCS library in the designated file.
- Sum of Book Value for year start: 15.872.839,82
- Sum of Depreciation for the year: 93.868,82
- Sum of Current book value: 15.415.035,90
- The second step is to run the FI transaction FS10N with all Balance Sheet accounts related to assets. Accounts: 11* and 12*
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- Cumulative balance at the year start should be equal to Sum of Book Value for year start:
Cumulative balance at the year start: 15.872.840,33
Sum of Book Value for year start: 15.872.839,82
- Cumulative balance at month end should be the same as Sum of Current book value:
Cumulative balance at month end: 15.415.036,40
Sum of Current book value: 15.415.035,90 Dif of 0,50
- To check FI values for depreciations, we have to call up all the P&L depreciations accounts.
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- Cumulate balance at the end of the month: 300.642,82
- Sum of Depreciation for the year in AA: 93.868,82 dif: 206.774,00
In FS10N, click twice in the cum. balance to see the line items of the P&L depreciations accounts.
The difference of 206.774,00 is related to manual postings, which you can see in accounts 6601000000 and 6602000000 
Checking Shares area manually
- Go to transaction S_ALR_87011990 - Asset History Sheet:
- Insert company code,
- Depreciation area 91
- Flag or groups totals only
- Sort version-DE04
- History sheet version: PART (please note: for this version you have to log-on in English)
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- To see the FI values. Go to transaction FS10N with accounts 15*
FI: 6.521,33
AA: 6.521,33
End of document