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Basic Procurement Process

BasicProcurement
Demand
Determination

Source
Determination

Vendor
Selection

Goods Receipt
(MIGO)

Order
Monitoring
(ME23N)

Create
Purcahse Order
(ME21N)

Invoice Verification
/ Invoice Receipt
(MIRO)

Payment
Processing
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Vendor Master Data

Vendor Master Data

STOCK TYPE OR STATUS

Unrestricted use, can be used in any manner that

management feels will benefi t the enterprise

In quality inspection, when the goods it receives
from a vendor must undergo inspection before being
released for consumption
Blocked stock, is typically used for materials that are
damaged or unusable for some reason, such as the
when the vendor delivers the wrong materials
Stock in transit, materials are being moved from one
plant to another
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Goods Movement
The four common goods movements are:
Goods Receipt
Goods Issue
Stock Transfer
Transfer Posting
A material document records data related to a goods

movement, such as the receipt of goods from a

vendor

Goods Movement

A Detailed Procurement Process

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A basic fulfillment process

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Customer Master Data

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Fulfillment Process Steps

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Pre-sales Activities
Inquiries
(VA11)

Quotations
(VA21)

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BasicFulfillment
Create Sales Order
(VA01)

Check Availability

Outbound Delivery
(VL01N)

Good Issue

Picking

Transportation

Billing (VF01)

Payment
Processing /
Incoming Payment
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Accounting Document
Goods Issue
Cost Of Good Manufactures
Persediaan

Billing
Piutang
Pendapatan

Incoming Payment
Kas / Bank
Piutang
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Production Strategies
Make To Order
Production is triggered by the need to fill a specific
customer order
In other words, production does not begin until a
customer orders a product
Make To Stock
Is the production process is triggered by a need to
increase inventory
Inventory is typically stored in a warehouse until it is
used to fulfill customer orders
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A basic production process

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Production Cycle
Production
Planning

Order Creation
(CO01)

Order Release

Order
Excetution

Material
Staging

Order Printing

Confirmation

Good Receipt
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BILL OF MATERIALS
A bill of materials (BOM) identifies the components that
are necessary to produce a material
In discreet manufacturing and repetitive manufacturing,
the BOM is a complete list of all the materials, both raw
materials and semi-finished goods, that are needed to
produce a specified quantity of the material
In process industries, such as chemicals, oil and gas, and
beverages, the BOM is often referred to as a formula or
recipe, and it includes a list of ingredients needed to create a
specified quantity of the product
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BILL OF MATERIALS
Discreet manufacturing
Order based production (production in individual
production orders)
Repetitive manufacturing
Period based production (production with certain
quantities per period)

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BILL OF MATERIALS

Single and multi-level BOMs

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Bill of materials for touring bikes

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Bill of materials for off-road bikes

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Work Center
Work Center is a location where value-added work needed
to produce a material is carried out
It is where specific operations
Such as: drilling, assembly, and painting, are conducted
A work center can include more than one resource or
capacity, such as labor and machine
A work center is associated with a cost center

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GBI Dallas production facility

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GBI work centers

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PRODUCT ROUTINGS
A product routing as a list of operations that a company

must perform to produce a material

In addition, the product routing specifies the sequence in
which these operations must be carried out, the work
center where they are to be performed, and the time
needed to complete them
It can also list additional resources, known as production
resource tools, which the company needs to complete the
operations

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Structure of a routing

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PDC: Plant Data Collection

The production process

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Saldo Normal Akun

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Subsidiary Ledger
Contoh: Account Receivable

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Subsidiary Ledger
Contoh: Account Receivable

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Reconciliation Accounts
Reconciliation accounts connect subsidiary ledgers

with the general ledger in real-time

This means that a posting to a subsidiary ledger also
posts to the corresponding reconciliation account in
the general ledger at the same time
The subsidiary ledgers which are connected to the
general ledger via reconciliation accounts are the:
Account Payable (A/P)
Account Receivable (A/R)
Asset ledgers.
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Reconciliation Accounts

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Financial Statement
Profit And Loss / Income Statement Laporan
Laba Rugi
Terdiri dari:

Single step (Secara Langsung)

Multiple Step (Secara Bertahap)

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Single Step

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Multiple Step

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Financial Statement
Balance Sheet Neraca
Terdiri dari 2 jenis:

Bentuk Scontro / Bentuk T

Bentuk Staffel

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Bentuk Scontro
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Bentuk Staffel
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Account in Profit And Loss & Balance

Sheet
Assets are what the company owns, such as cash,

inventory of materials, land, buildings, and money

owed to the company by its customers (receivables)
Liabilities are what the company owes to others,
including money owed to vendors (payables) and
loans from fi nancial institutions
Owners equity refers to the owners share of the
companys assets
Revenues are the monies the company earns by
selling its products and services
Expenses are the costs associated with creating and
selling those products and services.
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Company Code
A company code is an independent accounting

entity (the smallest organizational element for which

a complete self-contained set of accounts can be
drawn up)

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Controlling Area
A Controlling area identifies a self-contained

organizational structure for which costs and

revenues can be managed and allocated
It represents a separate unit of cost accounting
Assigning more than one company code to the same
controlling area is possible only if all the assigned
company codes use the same operating chart of
accounts and fiscal calender year

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Controlling Area

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IDES

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IDES Controlling Areas

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Business Area
Business areas : the business segments, or branches,

in which a group operates

Business areas provide an additional evaluation level
for such purposes as segment reporting
Use business area is optional

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Business Area

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IDES Business Areas

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1. G/L Account
2. Vendor
3. Customer
4. Bank
5. Asset (Fixed Asset)

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Chart Of Account (COA)

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Chart Of Account (COA)

A chart of accounts (COA) is an ordered listing of

accounts that comprise a companys general ledger

There are three types of charts of accounts:
Operative COA

Country-specific COA
Group COA

Account number: maximum 10 digit

Designating the account as either a balance sheet or a

profit and loss account has implications for the ways the
balances in the accounts are treated at the end of the year
Specifically, balances in balance sheet accounts are
carried forward into the same account, whereas balances
in the profit and loss accounts are carried forward into
different, specified accounts

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Operational
COA

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Customer Master Data

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Vendor Master Data

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Fixed Asset
An organization may possess a variety of assets,

including tangible, intangible, and financial assets

Tangible assets have a physical form, whereas
intangible assets are nonphysical
Examples of tangible assets are computers,machinery,

and buildings
Examples of intangible assets are intellectual property,
patents, and trademarks

Financial assets include a variety of financial

instruments such as securities, long-term notes

(debts), and mortgages
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 Account determination: is a association between asset class with

the reconciliation account for each asset in the asset subledger

account

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Account Balances

For account information, balance display and line

item display are available

The balance display is an overview of the saved

transaction figures of an account

Tcode: FS10N
Menupad: Accounting, Financial Accounting, General
Ledger, Account, FS10N - Display Balance

A line item display provides an overview of the open,

cleared, and parked items from an account

Tcode: FBL1N informasi buku besar pembantu hutang

Menupad: Accounting, Financial Accounting, Account
Payable, Account, FBL1N - Display / Change Line Item
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Accounts Payable (AP) Accounting

Account involved:
Vendor Account Payable
Reconciliation Account
Bank / Cash
Purchase Material / purchases office supplies
Example: GBI purchases office supplies from three

vendors. Each vendor has a designated vendor account

number that is also the subledger account number. The
purchases are as follows: $2,000 from Vendor 1, $1,000
from Vendor 2, and $4,000 from Vendor 3. Further, GBI
makes these purchases on credit and then pays the
vendors at a later date via a check.
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Accounts Receivable (AR) Accounting

Account involved:
Customer Account Receivable
Reconciliation Account
Bank / Cash
Sales

Example: GBI sells bicycles to two customers on

credit for $5,000 and $3,000, respectively, and
then receives payment at a later date

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Fixed Asset Procedure

Transaction Type in Asset involved:
Asset Acquisition Procedure
Asset Maintenance Procedure

Depreciation
Subsequent Expenditures

Asset Disposal Procedure

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Asset Acquisition
For assets obtained externally, three options are

available:

1. Purchase from an established vendor without using

the purchasing process;

2. Purchase from an established vendor using the
purchasing process;
3. Purchase from a one-time vendor, or a vendor for
whom master data (and therefore a subledger
account) are not maintained

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Asset Acquisition
Example: the acquisition of an asset from a one-time

vendor. In this illustration, a company purchases a

new desktop computer from the vendor for $5,000,
with payment to be made at a later date. As a result
of this purchase, asset master data for the new
computer (Desktop Computer #14) are created. This is
a subledger account that is associated with the office
equipment and computers account in the general
ledger.

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Asset Acquisition

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Depreciation
The value of an asset is equal to its acquisition value less

accumulated depreciation
Depreciation can be ordinary or unplanned
Ordinary depreciation refers to the planned, periodic, and
recurring decrease in the value of an asset due to normal usage
In contrast, unplanned depreciation occurs when extraordinary
or unforeseen circumstances cause the asset to lose
The actual amount of asset depreciation depends on several
factors:
Primarily the type of depreciation method the company employs

In straightline depreciation, the asset is depreciated by the same

amount every year
In declining balance depreciation, the amount of the, depreciation
decreases each year because the value of the asset decreases each year.

The assets useful life, and

Its residual value value faster than normal

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Depreciation
Example: a company purchases a desktop computer

from the vendor for $5,000. We will assume that the

asset was purchased at the beginning of the year, has
a useful life of four years, and a residual value of
$1,000. Using the straight-line depreciation method,
the amount to be depreciated is the asset purchase
price ($5,000) less the residual value ($1,000), which
is $4,000. This amount is to be depreciated over four
years, resulting in an annual depreciation expense of
$1,000

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Depreciation

Rumus Metode Penyusutan Garis Lurus

=

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Depreciation

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