CPWD - BBP - Finance and Accounts - V1.0 PDF

Business Blueprint
Finance and Accounts
CENTRAL PUBLIC WORKS DEPARTMENT,

Redevelopment Project Zone
N. Delhi, India
CPWD-RPZ ERP Implementation Business Blue Print

Document Vesrion Control
Title Business Blueprint

Document No BBP_FI_V1.0 Revision 1.0
Revision History
Revision Date Details Name

1.0 16.03.2020 Draft Swapnil Bapat

Stakeholder’s Signoff
Team Project Role Name Signature Date
Consultant Sh. Swapnil Bapat
Sh. Raveendra
Project Manager
Kolakaluri
HIGHBAR
Team Sh. Niladari
Program Manager
Harichandan
Executive Engineer Sh. Akhelesh Kumar

CPWD
Team Asst Executive
Ms. Shieney Singhal
Engineer
Asst Executive
Sh. Abhay Kumar
Engineer
Officer
Sh. A. K. Sen

Table of Contents
1. Introduction ...................................................................................... 6
2. AS IS BUSINESS PROCESS ........................................................................ 7
2.1 Cash & Bank Register ........................................................................ 7
2.2 Imprest System ............................................................................... 7
2.3 Banking Transactions ........................................................................ 8
2.4 Accounts Payable............................................................................. 9
2.5 Asset Accounting (T N P Register):....................................................... 10
3 Organisation Structure & Process List ...................................................... 11
3.1 Organisation Structure ....................................................................... 11
3.2 Abbreviations & Acronyms ................................................................ 11
4 TO BE Business Process and Functional Description ..................................... 12
4.1 Cash Journal: .............................................................................. 12
4.1.1 FRS Mapping of Cash Journal ........................................................... 12
4.2 Business Transactions for Cash Journals ............................................. 15
4.3 Bank Transactions ........................................................................ 15
4.3.1 FRS Mapping of Bank Transactions ................................................. 16
4.4 Accounts Payable ......................................................................... 22
4.4.1 FRS Mapping for Accounts Payable ................................................. 22
4.4.2 Vendor Account group ................................................................... 37
4.4.3 Payment of Services (Contracts) With/without Service Order. .................. 37
4.4.4 Payment of Material with/without Purchase Order -Domestic ................... 38
4.4.5 Withholding Tax / TDS ................................................................... 39
4.4.6 Goods and Service Tax................................................................... 39
4.4.7 Payment Terms ........................................................................... 39
4.5 Asset Accounting .......................................................................... 40
4.5.1 FRS Mapping for Asset Accounting .................................................. 40
4.5.2 Main Business Process and Sub Business Process List.............................. 41
4.5.3 Chart of Depreciation .................................................................... 41
4.5.4 Depreciation Area ........................................................................ 42
4.5.5 Asset Class ................................................................................. 42
4.5.6 Asset Master Fields ....................................................................... 42
4.5.7 Depreciation Key ......................................................................... 44
4.5.8 Procurement of Fixed Asset with or without Purchase Order ................... 44
4.5.9 Retirement of Asset ...................................................................... 45

4.6 GL Accounting ............................................................................. 47
4.6.1 FRS Mapping for GL Accounting ........................................................ 47
4.6.2 Main Business Process and Sub Business Process List.............................. 57
4.6.3 Chart of Account & GL Account Group. .............................................. 57
4.6.4 Financial Statement Version ........................................................... 58
4.6.5 General Posting ........................................................................... 58
4.6.6 Manual Entries ............................................................................ 58
4.6.7 Recurring Entries ......................................................................... 59
4.6.8 Accrual / Deferral Entries ............................................................... 59
4.6.9 Reversal of Documents .................................................................. 59
4.6.10 Integration With HCM................................................................... 59
4.6.11 Integration With MM .................................................................... 59
4.6.12 Integration with Project System ..................................................... 59
4.6.13 Automatic Clearing ..................................................................... 59
4.6.14 Period End Closing ...................................................................... 59
4.7 Accounts Receivable ..................................................................... 60
4.7.1 FRS Mapping for Accounts Receivable ................................................ 60
4.8 Process Rules: ............................................................................. 64
5 GAP Analysis ..................................................................................... 65
6. RICEF .............................................................................................. 66
7 Fiori Apps & Dashboard Reports ............................................................. 67
7.1.1 Fiori Apps .................................................................................. 67
7.1.2 Dashboard Reports...................................................................... 67
8 Document Management System .............................................................. 68

1. Introduction
This document is prepared to give a fair idea to core team members, support team members
and process owners of CPWD about the TO BE processes mapping with current AS IS processes
based on industry and best practices.
This Documents is a consolidated Business Blueprint of the five Submodules of Finance &
Accounting streams as follows:
1) Cash & Bank Transactions
2) Accounts Payable
3) Asset Accounting
4) GL Transactions
5) Accounts Receivables

2. AS IS BUSINESS PROCESS
2.1 Cash & Bank Register

At present a joint Cash & Bank book is maintained manually. All the Cash & Banks
transactions are recorded in this register month wise & Date wise.
Sources of Receipts:
Sources of Receipts for CPWD are as follows:
2.1.1 Funds Receive in Escrow Account: CPWD is running the projects which are sanctioned
by Ministry. Ministry issues the sanction letter to Bank and on the basis of sanction
letter Bank disburses the money in the Escrow account of the company. This is the
initial receipt source for CPWD
2.1.2 Recoveries from Bills: CPWD recovers amount in the form of deductions for the
following reasons as prescribed in Part II & Part V. These reasons are as follows:
a) Income Tax deduction
b) Security Deposits
c) CGST/SGST
d) Labor Cess
e) Penalties for Absentees & so on
2.1.3 Amount withdrawn from Bank Account for Imprest System: Amount withdrawn
through Bank for Petty Cash & Imprest System purpose is another source of receipt
for CPWD.
2.2 Imprest System

In CPWD under Imprest system Officers are given the Advance for the petty & certain site
expenses. The amount of Rs 10K stands as an advance with CPWD Officers who are
designated and authorized to spent for carrying out the project work .If the expenses are
done by any particular Officer over Rs 9K then the fresh advance with that Officer is
immediately recouped up and brough to the level of Rs 10K. The intension is at any point
of time the designated Officer should have minimum cash balance of Rs 10K. The Expenses
accounting is done as follows:
2.2.1 In Imprest system the expenses are booked project wise. There is no separate break up
of expenses is maintained in the register as per the nature of expenses. A single
document is prepared with supporting vouchers and total amount is entered in the
system.
2.2.2 A separate Imprest Register is maintained for the Imprest cash is given to AEE and their
acknowledgement is taken when the amount physically handed over to Employee (To
AEE)
2.2.3 Imprest Cash book is also maintained in 2 parts. Part one is attached with Invoices/bills
and another part is remain in the register as counterpart.

2.3 Banking Transactions
CPWD has a current A/c with IndusInd Bank. It is an escrow account in which amount
released by MoHUA. In main accounts the funds are parked which is a parent account. All
the payments are done from Sub Account (child account) which is linked with the main
account. The banking transaction takes place as follows:
2.3.1 Ministry of CPWD transfers the fund from main account to Sub account as and
when required. The amount is equivalent to the amount of payments planned
from sub-account. The internal transfer is done & the payments are released. At
any point of the time the balance is ZERO in this sub account.
2.3.2 All the payments are done through RTGS/NEFT. For this CPWD issues the cheque
from Sub account to Bank along with the list of Vendors with their Bank details
(Bank A/c, IFSC code etc.) for the payment purpose. The documents used for this
are:
a) RTGS/NEFT form
b) Cheque for Payments
2.3.3 At any point of time the Bank book balance is equal to Bank Statement Balance
as explained earlier so both the balances always tally.
2.3.4 The Bank provides BRS (Banks Reconciliation statement) to CPWD on quarterly
basis.
2.3.5 Bank Guarantee (BG)/ Earnest Money Deposit (EMD)/Fixed Deposit Receipt (FDR)
CPWD: During the tending process CPWD receives performance guarantee in the
form of BG or EMD or FDR
a) Bank Guarantee – Bank guarantee receives from Vendor as a performance
guarantee. Then this Bank guarantee send to the Bank which has issued this
BG for verification and after confirmation from bank this BG entered into the
BG Register. The below details are maintained in the BG Register
i) Name of the Agency
ii) Bank Guarantee Number
iii) Name of Bank (Which issues the BG)
iv) Amount of BG
v) Date of issue of BG
vi) Validity of BG (Date on expiry of BG)
b) Earnest Money Deposit – A Demand Draft (DD) for EMD receives from vendor
in favor of CPWD for the performance guarantee of contract. This DD is kept
in the file for till the tender gets finalized. When DD expiry is near, and
tender is yet to be finalized then in that case the DD is deposited in the Bank
in principal bank account. (Escrow main account).
c) Fixed Deposit Receipt (FDR) – Sometimes CPWD also receives FDR as a

performance guarantee of contract. This FDR is always in favor of CPWD and
it will be kept in the file till the contract delivery is done as per the terms an

2.4 Accounts Payable
Vendors are majorly segregated in Two types. These are as under.
2.4.1 Project Invoices: WO based RA Bills processing (Contract Bills for services):
CPWD makes the payment against the payment schedule of RA bills and there is no
segregation of materials, Tools, Consumables etc. The RA bills are raised against the
WO either through single quotation, multiple quotation or by inviting tenders for
Technical bids and Financial bids as laid down by their rules & regulations.
The Current payment Process for RA Bills is as under:
1. Define Project
2. Decide Budget for the Projects (Decided By EE)
3. Allocation of funds as per the budget.
4. Workorder Progress submitted by Contractor WRT MB to EE
5. EE will send the MB to AE for the verification of details.
6. After technical verification from AE the MB is sent to Auditor for checking
purpose
7. After Auditor’s checking the MB & bills are sent to Accounts Department for
checking
8. Measurement book & bills are bound together, abstract is prepared for
initiation of final payment
9. The final bill amount worked out, recoveries are calculated, and net amount
payable is processed for the payment from Accounts department.
10. The final net payable invoices are signed by EE, Auditor & Accounts Dept.
11. EE pass the bills & the Signed copies of Invoices(softcopy) to Bank for
Contractor Payment.
12. EE sent Invoices hard copies to Bank for payment through NEFT/RTGS.
13. Bank made the payment to Contractor on the basis of signed hardcopy bills
by concern authority.
2.4.2 Non-Project Invoices:

As per GFR rules 153 & 154, procurement below Rs. 25,000 is done with single
quotation and there is no need to call for quotation. However, procurement
above Rs. 25,000 CPWD has to invite quotation from few vendors for
procurement. The current process is maintained manually. This procurement is
done through GEM i.e. Government E_Marketing. The process is as under:
GEM (Government E-Marketing):
1. There are 2 types of process followed for procurement in GEM Portal.

a. Tender based procurement
b. Direct Purchase (limit up to 25,000)
2. First CPWD concerned division compile the items which needs to be procure
from GEM. Then identify the items from GEM by searching below process:
a. Specification Based search
b. Model/Brand Specific search
3. Normally CPWD follows Specification based search to identify the items &
price through GEM.

4. After that tender is hosted in the GEM portal. Minimum 10 days given to the
bidders for participating the tender process. They are uploaded their technical
& financial bids within this time limit.
5. Then with the approval of competent Authority financial bids are opened on
GEM portal of technically qualified bidders. The details of financial quote
along with L1 bidder are maintained for individual items in the form of note
sheet & send for approval of competent Authority.
6. After approval the scan copy of the order is uploaded in the GEM portal &
proceed. Then order will be confirmed to the respective L1 bidder.
7. Simultaneously vendor details will be shown with contact person, mail-ID &
contact number & after that vendor invoice will be generated.
8. The vendor is responsible to supply the material to CPWD with challan. After
reached stock entry is maintained in the respective division with quality
check. In some cases, vendor is responsible for installation of the material
wherever required.
9. Then the concerned division verify the challan, bills & confirm to the finance
dept. for payment.
2.4.3 Accounting Entries:

CPWD does not create liabilities against vendor. At present there is no double entry book-
keeping system exist in CPWD. They have maintained only cash & Bank book system. After
making the payment to Vendor by RTGS/NEFT following entry is passed in the Register.
Vendor Account Debit
To Bank Account Credit.
All the payments are done through RTGS/NEFT (offline) and there is no system of issuing
Cheque/Post-dated Cheque to Vendor.
2.5 Asset Accounting (T N P Register):
In CPWD the assets procurement is not done for project work as the Contractor has to
arrange the resources to carry on contract work. The contractor submits the RA bill as per
the Terms & conditions mentioned in the contract. However, the assets used In HO and
other branch offices are procured by the department under GeM. Some examples of Assets
procured under GeM is as follows:
1) Uninterrupted Power Supply (UPS)
2) I Pad
3) Oil Heater
4) Tools & Jigs
5) Computers & Laptops
6) Printers
7) Photocopy Machine
8) Cupboards
9) Furniture & fixtures etc.
At present the Tools & Plant (T&P) register is maintained in the department. There is
no system of booking the assets, Calculate the depreciation periodically and arrive the
WDV as on date. Similarly, no balances are carried forwarded at the end of financial
year end.
Accounting entry: As per their current process the below accounting entry is reflecting
in their Register.

Vendor Account Debit
To Bank Account Credit
3 Organisation Structure & Process List
3.1 Organisation Structure

Organization structure in SAP is an organizational diagram that shows how the whole
group is mapped in SAP. It consists of some organizational units of different modules
created for a specific business-related reason and are grouped together.
Organization Structure for Finance & Accounts will be as follows:
Client
Chart of Chart of Operating

Accounts Depreciation Concern
Company Controlling
Code Area
Business
Area
3.2 Abbreviations & Acronyms

Acronyms Description
CPWD Central Public Welfare Department
RPD Redeployment project division
GeM Government E Marketing
KDS Key Data Structure
EE Executive Engineer
AEE Assistant Executive Engineer
BG Bank Guarantee
FDR Fixed Deposit Receipt
EMD Earnest Money Deposit

Acronyms Description
G/L General Ledger
Dr. Debit
Cr. Credit
TDS Tax Deducted at Source
TNP Tools and Plant Register
Z Development Customized Development for Report, Input or Output
4 TO BE Business Process and Functional Description

We will see the To BE process for the Various Sub Modules as follows:
1) Cash & Bank Transactions
2) Accounts Payable
3) GL Accounting
4) Asset Accounting
5) Accounts Receivables
4.1 Cash Journal:

Currently cash is by Officers of each Unit. Cash is withdrawn from bank & maintained with
the officer’s project wise. Hence, we recommend project wise cash journal separately
Cash
Description GL Code
Journal
1010 Cash-Project 1
1020 Cash-Project 2
1030 Cash-Project 3
1040 Cash-Project 4
1050 Cash-Project 5
4.1.1 FRS Mapping of Cash Journal

Page
Point
Sl Detailed Business Number in Addressed
FRS Object Number in Remark
No. Requirement RFP in BBP?
BBP
document
Should be able to Section B

capture petty Point No - Fully
1 3.2
cash transactions 1.1.2, Page addressed
in different No 51,

locations on areal Point No
time basis 309
Should generate
Annex. No -
comprehensive
1.1.2, Page
cash requirements Fully Z
2 No 51,
reports by period addressed Development
Point No
planned payment
316
run date
Annex. No -
Should generate
1.1.2, Page
comprehensive Not.
3 No 51,
cash requirements Applicable
Point No
reports by bank
317
Should generate Annex. No -

comprehensive 1.1.2, Page
Not.
4 cash requirements No 51,
Applicable
reports by Vendor Point No
type 318
Should generate Annex. No -

comprehensive 1.1.2, Page
Not.
5 cash requirements No 51,
Applicable
reports by Point No
combination 319
Should generate
comprehensive Annex. No -
cash requirements 1.1.2, Page
Not.
6 reports as defined No 51,
Applicable
by the user Point No
320
Should be able to
generate cash Annex. No -
requirements for 1.1.2, Page
Not.
7 an individual No 52,
Applicable
vendor and Point No
displayed on-line 321
Should take cash

requirements Annex. No -
reports and 1.1.2, Page
inquiries into Not.
8 No 52,
account: Applicable
Point No
i. registered, but 322
unapproved
invoices

ii. projected
payments in
respect of goods
received, but not
invoiced
iii. projected
payments in
respect of goods
on order, but not
received
Should be able to Annex. No -

use multiple bank 1.1.2, Page
accounts in the Not.
9 No 52,
same processing Applicable
run Point No
327
Annex. No -
Should be able to
1.1.2, Page
stop payments to Not.
10 No 52,
specific vendors Applicable
Point No
temporarily
328
Should be able to
make a cheque on
a different date
than the payment
voucher date and Annex. No -
if both dates fall 1.1.2, Page
Not.
11 in different No 52,
Applicable
accounting Point No
periods than in 332
which period the
effect will be
taken
Annex. No -
Should be able to 1.1.2, Page
issue post-dated Not.
12 No 52,
cheques Applicable
Point No
333
In SAP the Cash Book & Bank Book would be two different set of Books of Accounts. We
suggest the Cash Book system of Imprest System of Transactions.

4.2 Business Transactions for Cash Journals
Business Transaction Type governs the account types which shall be allowed postings in Cash
Journal. Restrictions required to avoid incorrect postings are handled by Business
Transaction Types.
The following types of Business Transactions shall be available for CPWD
•E (Expense)
•R (Revenue)
•C (Cash transfer bank to cash journal)
•D (Customers-incoming/outgoing payment)
•K (Vendors-outgoing/incoming payment)
Following Business Transactions will be maintained in SAP:
Transaction
Description Account Type
Type
Miscellaneous Receipt General Ledger

Receipts
Transfer from Bank General Ledger
Salary Advance to Employees Vendor
Advance to Vendors Vendor
Advance against Expenses to employees Vendor
Employee Payments Vendor
Vendor payments (against liability) Vendor
Payments Advance to Employees Vendor
Transport expenses General Ledger
Printing & Stationery General Ledger
Fees & Subscriptions General Ledger
Miscellaneous Payments General Ledger
Various Expenses Payments General Ledger
4.3 Bank Transactions
3.3.1 House Banks – Two house banks will be created in the system
a) For Principal Bank Account – For Principal i.e. for Main Bank Account where the
funds received from Ministry is parked
b) For Current Account (Sub Account) - For the current account one House Bank
will be crated in the system

In a system the house bank will be created with the following Accounts:
1) Incoming Bank Account – An Incoming Bank Account is account in which all the
receipts transactions will be recorded.
The Accounting Entry will be as follows:

Incoming Bank Account - Debit
To Escrow Account - Credit
2) Outgoing Bank Account - A Outgoing Bank Account is account in which all the
payment transactions will be recorded
The Accounting Entry will be as follows:

Vendor Account Debit - Debit
To Outgoing Bank Account - Credit
3) Main Bank Account – Main Bank is a account in which all the transactions get posted
automatically once the reconciliation is done. At the end of the month the balance
of Bank book will match with the balance as per bank statement.
Account Entries at month end will be as follows:
For All Receipt Entries
Main Bank Account - Debit
To Incoming Bank Account - Credit
For All Payment Entries

Outgoing Bank Account - Debit
To Main Bank Account - Credit
* A Separate G/L Code will be mapped for Each Incoming, Outgoing & Main Bank Account
3.3.2 List of Bank Guarantee for Tracking
As explained earlier the Bank Guarantee or EMD Cheque or FDRs are received from vendor
in the form of Performance guarantee. We will design the below special GL Indicator as
noted items for tracking of Bank Guarantee.
4.3.1 FRS Mapping of Bank Transactions
Page
Detailed Point
Number in Addressed
SL.No. FRS Object Business Number in Remark
RFP in BBP?
Requirement BBP
document

Should be able to
maintain the
following
information on
the Bank record:
- i) Bank code,
Branch name and
address, Type of Section B
Account, ii) Point No - 3.3.1 &
Account No vi). 1.1.2, Page Fully Std.SAP
1
Signatories No 51, addressed Report
authorize to Point No FBL3N
operate the 310
account vii)
Relevant GL code
viii) Name of the
contact person
ix) Telephone No
x) Balance as per
Bank
Section B
Should be able to
Annex. No -
add and maintain
1.1.2, Page Fully Std.feature
2 the cheque book
No 51, addressed of SAP FCHI
No. issued by the
Point No
bank
311
Should be able to Section B

generate a Annex. No -
projected cash 1.1.2, Page Fully Z
3
flow statement, No 51, addressed Development
monthly (10th of Point No
every month) 312
Should include Section B

Bill discounting Annex. No -
and other Bank 1.1.2, Page Not.
4
Loans for No 51, Applicable
projecting cash Point No
flows 313
Section B
Should generate
Annex. No -
a report before With
1.1.2, Page Fully
5 the payments run Std.Report
No 51, addressed
to list payments FBL1N
Point No
to each vendor
314

Section B
Should be able
Annex. No -
generate With
1.1.2, Page Fully
6 payment forecast Std.Report
No 51, addressed
for the specified FBL1N
Point No
periods
315
Should be able to
carry out voucher Annex. No -
preparation and 1.1.2, Page
Fully Z
7 cheque No 52,
addressed Development
perpetration as Point No
two stage activity 323

close `open 1.1.2, Page Std.SAP
Fully
8 payable' items by No 52, Feature F-
addressed
manual cheques Point No 53/F110
324
Should be able to
make recurring
payments after Annex. No -
editing the data 1.1.2, Page Std.SAP
Fully
9 for the current No 52, Feature F-
addressed
month's Point No 53/F110
modifications if 325
any
Should be able to
make payment on Annex. No -
more than one 1.1.2, Page Std.SAP
Fully
10 invoice for a No 52, Feature F-
addressed
vendor on one Point No 53/F110
cheque 326
Should be able to
make payment Annex. No -
during the same 1.1.2, Page Std.SAP
processing cycle Fully
11 No 52, Feature F-
as that the addressed
invoice was Point No 53/F110
entered 329
Should be able to
make payments Annex. No - Fully Std.SAP
12 on invoices as 1.1.2, Page addressed Feature F-53
specified without No 52,
regard to the

payment Point No
scheduled date 330
Annex. No -
Should be able to 1.1.2, Page Std.SAP
make part Fully
13 No 52, Feature F-
payments addressed
Point No 53/F-59
331
Should display all

individual items Annex. No -
to be paid on the 1.1.2, Page Std.SAP
next payment Fully
14 No 52, Report
date in advance addressed
of the cheque Point No FBL1N
processing cycle 334
SAP has
inbuilt
functionality
Annex. No -
Should identify to prevent
1.1.2, Page
duplicate Fully Duplicate
15 No 52,
payments addressed Payment
Point No
through
335
Vendor
Master
Records
Should include Annex. No -

outstanding 1.1.2, Page
credit notes in Not.
16 No 52,
the payment Applicable
calculation Point No
336

specify individual 1.1.2, Page
general ledger Fully
17 No 52, 3.3.1
codes for each addressed
bank account Point No
337

make advance 1.1.2, Page
payments with Fully Std.SAP
18 No 52,
and without addressed Feature F-48
invoice Point No
338

Should be able to
pay advance Annex. No -
without a 1.1.2, Page
Not.
19 purchase order No 52,
Applicable
but on a letter of Point No
intent 339
Should pass
cheque number Annex. No -
reference into Std.SAP
1.1.2, Page
the general Fully Feature F-53
20 No 53,
ledger to assist addressed “Assignment
with bank Point No
Field”
reconciliation's 340

make multiple 1.1.2, Page
Fully
21 payment runs per No 53,
addressed
accounting period Point No
341
Should show the
balance lying in
the party account
at the time of Annex. No -
making payment 1.1.2, Page Std.SAP
and the detail of Fully
22 No 53, Report
the balance addressed
should be able to Point No FBL1N
be drilled down 342
from payment
screen
SAP has
Should identify inbuilt
duplication of functionality
Annex. No -
cheque no used to prevent
1.1.2, Page
with reference to Fully Duplicate
23 No 53,
payment voucher addressed Payment
No. Account Point No
through
Payable/GL 343
Vendor
Master
Records
Should Annex. No - Fully Std.SAP

24 automatically Feature
1.1.2, Page addressed
reverse GL be FB08
No 53,
posting if a

posted payment Point No
is voided 344
Should perform Annex. No -

automatic bank 1.1.2, Page Std.SAP
reconciliation Fully
25 No 53, Feature
every 15 days or addressed
as set by the user Point No FF67/ZFF67
345
Should have in- Annex. No -

built bank 1.1.2, Page Std.SAP
Fully
26 reconciliation No 53, Feature
addressed
facilities Point No FF67/ZFF67
346
Should identify Annex. No -

and report gaps 1.1.2, Page
Fully
27 in cheque No 53, Z Report
addressed
sequence Point No
347

identify and 1.1.2, Page
generate a listing Fully
28 No 53, Z Report
of outstanding addressed
cheques Point No
348
Should include Annex. No -

voided, cancelled 1.1.2, Page
or returned Not.
29 No 53,
cheques in Applicable
reconciliations Point No
349

calculate un- 1.1.2, Page Std Report
cleared payments Fully
30 No 53, FBL3N/Z
by vendor during addressed
reconciliation Point No Report
350

identify and flag 1.1.2, Page
Fully
31 the un No 53, Z Report
addressed
reconciling items Point No
351
Should be able to Annex. No - Fully Z

32 specify the date 1.1.2, Page addressed Development
of realization of No 53,

cheques or Point No
collection 352
Annex. No -
Should be able to 1.1.2, Page Std.SAP
capture date of Fully
33 No 53, Feature
Bank Transfer addressed
Point No FF67/ZFF67
353
Should be able to
import the bank Annex. No -
statements for 1.1.2, Page
Fully Z
34 the purpose of No 53,
addressed Development
bank Point No
Reconciliation 354
4.4 Accounts Payable
The Accounts Payable application component records and administers accounting data for
all vendors. Postings made in Accounts Payable are simultaneously recorded in the General
Ledger where different G/L accounts are updated based on the transaction involved (for
example payables and down payments).
4.4.1 FRS Mapping for Accounts Payable
Page
Sl Detailed Business Number in Addressed Point Number
FRS Object Remark
No. Requirement RFP in BBP? in BBP
document
Should maintain a
Payables register with
the following
entirely:
i. Invoice Number
ii. Date of receipt Z
iii. Amount Annex. No -
Development
iv. Date sent for 1.1.2, Page Fully
1 for Approval
approval No 42, Point Addressed
v. Person sent for Matrix in RA
No 174
approval Bill
vi. Approval receipt
date (later)
vii. Transmittal
number (later)

register Invoices
1.1.2, Page Fully
2 received and 3.5.03
No 42, Point Addressed
generate a scroll no
No 175
Z
Development
define template for 1.1.2, Page Fully
3 for Approval
invoices No 42, Point Addressed
Matrix in RA
No 176
Bill
Should be able to
receive,
electronically, with Annex. No -
digital signatures,
1.1.2, Page Fully Need to be
4 invoices from
No 42, Point Addressed checked
contractors,
consultants No 177

perform centralized
1.1.2, Page Fully
5 receipt and payment 3.5.03
of invoices
No 178
Should provide:
i. invoice register Annex. No -
facilities 1.1.2, Page Fully
6
ii. certification of No 43, Point Addressed
invoice values No 179
Should update
General Ledger: -
i. at the time of bill In Built
passing Annex. No -
feature of Std
ii. at the time of 1.1.2, Page Fully
7 SAP system
approval of GRN No 43, Point Addressed
iii. Service receipts in also include in
No 180
case of service type 3.5.03
payment
Should be able to Already

make recurring Annex. No -
covered this
payments at a 1.1.2, Page Fully
8 point under
frequency other than No 42, Point Addressed
month Bank
No 181
Transactions

perform release -
1.1.2, Page Fully Same As point
9 approval hierarchy for
No 43, Point Addressed no 1
Invoice approval
No 182
Should be able to
provide the following
fields in the
transaction record:
i. vendor code
ii. vendor reference
invoice number
iii. unique transaction
reference for internal
use
iv. invoice type,
terms, invoice date,
invoice receipt date,
posting date, due
date, period
v. gross amount,
discount/deductions, In Built
Annex. No -
penalty deducted for feature of Std
1.1.2, Page Fully
10 late delivery SAP system
vi. other deductions, also include in
net amount, quantity, No 183
3.5.03
unit price,
transaction currency,
currency rates
vii. payment method
e.g. cheque, telex
transfer
viii. bank details
ix. narrative
x. GL code
xi. hold information
xii. status code
xiii. flag prepaid for
items
xiv. whereabouts of
invoice for tracking
Should enforce Standard SAP

Annex. No -
additional check for feature
1.1.2, Page Fully
11 verification for period controlled by
specified invoices Transaction
No 184
Code OB52

Standard SAP
Should alert at the feature
time of invoice Annex. No -
controlled
receipt and entry as 1.1.2, Page Fully
12 through
to whether the No 43, Point Addressed
invoice is duplicate Vendor Master
No 185
Transaction
Code BP
Standard SAP
Should be able to Annex. No - feature
reference GRN under
1.1.2, Page Fully Viewed by
13 which the items were
No 43, Point Addressed Document
received
No 186 history in
MIGO/MIRO
Standard SAP
In case of a service Annex. No - feature
contract, should be
1.1.2, Page Fully Viewed by
14 able to provide a
No 43, Point Addressed Document
unique reference
No 187 history in
MIGO/MIRO
Should check for Annex. No -

Same As
duplicate vendor 1.1.2, Page Fully
15 mentioned in
invoice amounts No 43, Point Addressed
point no 16
No 188
Should check for Annex. No -

Same As
duplicate vendor 1.1.2, Page Fully
16 mentioned in
invoice numbers No 43, Point Addressed
point no 16
No 189
Should alert and stop Annex. No -
transaction if the Same As
1.1.2, Page Fully
17 invoice has already mentioned in
been paid point no 16
No 190
Should be able to
enter general ledger
code distributions on:
i. purchase orders Std.SAP
ii. vendor record Annex. No - function G/L
iii. individual lines on
1.1.2, Page Fully integration
18 an invoice
No 44, Point Addressed takes place at
iv. invoice total
v. automatically No 191 the time of
distributed based on MIRO 3.5.03
user-defined
percentages

Should be able to Std SAP
copy details Annex. No -
feature
automatically from 1.1.2, Page Fully
19 covered under
the purchase order to No 44, Point Addressed
the invoice Transaction
No 192
code MIRO
Std SAP
Should be able to edit Annex. No -
feature
copied details from 1.1.2, Page Fully
20 certain fields
the purchase order No 44, Point Addressed
are editable
No 193
MIRO
Should be able to
prevent (access
rights) users from
changing details
copied from the
purchase order GL
distribution codes
should be validated:
i. in the AP
Annex. No -
ii. interactively in a
GL 1.1.2, Page Fully Same as point
21
iii. only when No 44, Point Addressed no 23
interface files are No 194
input to a GL
Validation should be
on-line and/or in
batch.
iv. Invalid
transactions should be
rejected or posted to
suspense
Should check that the Std SAP

total recorded against Annex. No -
feature
the distribution lines 1.1.2, Page Fully
22 certain fields
equals the total No 44, Point Addressed
invoice sum are editable
No 195
MIRO
Should be able to
capture data for
printing cheque Annex. No -
automatically from
1.1.2, Page Not
23 the system
No 44, Point Applicable
i. Vendor
ii. Amount No 196
iii. Other details

customize cheque 1.1.2, Page Not
24
printing format No 44, Point Applicable
No 197
During the cheque
printing routine,
should print asterisks
or wild characters to
fill up the numeric
and description blocks
not being used in the Annex. No -
amount and word 1.1.2, Page Not
25
fields of the cheque. No 44, Point Applicable
There should be a No 198
provision for printing
system generated
number on the
cheques printed for
tracking
Annex. No -
Should be able to
1.1.2, Page Not
26 process credit notes
No 44, Point Applicable
No 199
Should be able to
process invoices with 1.1.2, Page Provision is
Fully
27 both debit and credit No 44, Point there in STD
Addressed
lines No 200 SAP
Should be able to
match a credit note
with: 1.1.2, Page
Not
28 i. parts of one invoice No 44, Point
Applicable
ii. parts of several No 201
invoices
Memo postings should

be made immediately
such that they would
be available for
inquiry purposes 1.1.2, Page
Not
29 i. Posting should No 45, Point
Applicable
update: No 202
ii. accounts payable
iii. general ledger
iv. purchase order
processing

v. if the bill passed
amount is different
than the PO amount,
the effect will go to
store ledgers
Should be able to
save supporting detail
associated with the
suspended item in the 1.1.2, Page
same format as it was Not
30 No 45, Point
originally entered, Applicable
and transferred to the No 203
proper code when a
correction is made
Transaction types
should be by default 1.1.2, Page Provision is
AP voucher for all Fully
31 No 45, Point there in STD
transaction through Addressed
AP. No 204 SAP 3.5.03
Should post generated

transactions 1.1.2, Page Provision is
Fully
32 automatically to the No 45, Point there in STD
Addressed
general ledger No 205 SAP 3.5.03
Should be able to do 1.1.2, Page Provision is

Fully
33 posting real time No 45, Point there in STD
Addressed
No 206 SAP 3.5.03
Should be able to do
posting real time
Should handle
discounts:
i. as an amount
ii. as a percentage of
individual invoice line
items 1.1.2, Page
Not
34 iii. as a percentage of No 45, Point
Applicable
an invoice total No 207
iv. based on the
volume of the product
purchased from the
vendor & Discounts
received after actual
delivery.

Should post discounts
automatically to the 1.1.2, Page
Not
35 correct general ledger No 45, Point
Applicable
account for discounts No 208
Should be able to
process more than 1.1.2, Page
one accounting period Fully covered under
36 No 45, Point
typically previous and Addressed GL Accounting
future periods No 209
Should be able to
handle accruals with 1.1.2, Page
Fully covered under
37 automatic reversal in No 45, Point
Addressed GL Accounting
the next period No 210
Should be able to
accept: This feature is
1.1.2, Page
i. balance forward Fully covered under
38 No 45, Point
ii. open item Addressed Std.SAP
accounting No 211
System
Should be able to
match invoices to
goods and services 1.1.2, Page
received which have Fully
39 No 45, Point 3.5.03
generated, on Addressed
receipt, an accrued No 212
liability
Should be able to
search by:
i. supplier name
ii. supplier short
name In std SAP we
iii. post code can search the
iv. invoice number details as per
1.1.2, Page
v. invoice reference Partially the
40 No 45, Point
vi. purchase order Addressed characteristics
number No 213
like By Code,
vii. cheque number By Name, By
viii. transaction date date etc.
ix. transaction value
x. other please
specify

Search should support 1.1.2, Page
Not Same as point
41 wild card characters No 45, Point
Applicable number 40
No 214
Advance to
Should distinguish Vendor &
between types of their
1.1.2, Page
prepaid advances & Fully adjustment
42 No 45, Point
adjustment of same Addressed under
while passing the bill No 215
Transaction
code F-48 & F-
44
Should be able to
select bank accounts
for disbursements,
including reviewing
multiple bank 1.1.2, Page
Not
43 accounts to No 45, Point
Applicable
determine the proper No 216
account to issue
checks from
Should have on-line 1.1.2, Page

help and value Not
44 No 45, Point
prompting Applicable
No 217
Should be able to
process unmatched 1.1.2, Page
Fully
45 GRN at the end of any No 45, Point 3.5.04
Addressed
date/month No 218
Should be able to
check with payment-
terms of PO to get 1.1.2, Page
schedule of payment Fully
46 No 45, Point 3.5.07
on Addressed
respective date No 219
Should be able to
provide screen vision
of receipts of 1.1.2, Page
imported Not
47 No 45, Point
materials/Equipment/ No 220 Applicable
Egg. Spares before
passing bills of
clearing-agents

Should generate
liability statement for
transporters invoices 1.1.2, Page
Not
48 as against materials No 45, Point
Applicable
already received by No 221
CPWD
Should be able to
generate AP/RECEIPT
voucher for mapping
of respective 1.1.2, Page
Not
49 invoices e.g. refund No 45, Point
Applicable
received from No 222
suppliers
Should be able to In STD SAP

maintain open items 1.1.2, Page document can
Fully
50 in both local and No 45, Point be viewed up
Addressed
foreign currency No 223 to 3
Currencies
Should be able to
maintain standard 1.1.2, Page
currency exchange Not
51 No 45, Point
rates for each foreign Applicable
currency No 224
Should be able to
handle multiple
standard exchange
rates for a given 1.1.2, Page
Not
52 currency No 45, Point
Applicable
based upon effective No 225
dates
Should be able to
override standard
currency exchange
rate with each input 1.1.2, Page
Not
53 transaction When the No 45, Point
Applicable
standard exchange No 226
rate is overridden,
output report
generated

should show:
i. the standard
exchange rate
ii. the override
exchange rate
iii. the person
entering the override
transaction
All postings and

account balances
should be maintained
in both local currency 1.1.2, Page
Fully Same as Point
54 and No 45, Point
Addressed No 50
user- defined foreign No 227
currencies

calculate foreign Not
55 No 45, Point
exchange gains/losses Applicable
No 228
Should generate Z
1.1.2, Page
numbers to Vouchers Fully Development
56 No 45, Point
automatically Addressed for Payment
No 229
voucher
Should be able to
define the formats for STD SAP has
numbering its own
1.1.2, Page
i. at the time of Partially Number Range
57 No 45, Point
installation Addressed which is
ii. any time after go No 230
maintained in
live FBN1
Should be able to post

foreign exchange
gains and losses to a
user defined general 1.1.2, Page
ledger code Not
58 No 45, Point
i. at payment Applicable
No 231
generation
ii. after revaluation
against the new
exchange rate

iii. after
reconciliation of a
payment
Should be able to
handle payments in 1.1.2, Page
currency other than Not
59 No 45, Point
that of the original Applicable
invoice No 232
Should be able to This Point

1.1.2, Page
process manual Fully Covered under
60 No 45, Point
cheques Addressed Bank
No 233
Transactions

handle voucher Covered under
preparation and Bank
cheque preparation as Transactions.
two stage Also Require Z
activity manual 1.1.2, Page Development
cheques should close Fully
61 No 45, Point for Bank
`open payable' items Addressed
Cheque no. should be No 234 Payment
entered for manual Voucher (as
cheque per format
provided) &
Payment
Advice

display manual 1.1.2, Page
Fully Covered under
62 cheques appear on No 45, Point
Addressed Bank
the cheque register No 235
Transactions
Should be able to do This Point

automatic processing 1.1.2, Page Covered under
Fully
63 of recurring payment No 45, Point Bank
Addressed
transactions No 236 Transactions
/F110
Should be able to 1.1.2, Page This Point

Fully
64 specify an end date No 45, Point Covered under
Addressed
No 237 Bank

Transactions
/F110
Should be able to
report automatic 1.1.2, Page
payments on a Fully Can be viewed
65 No 45, Point
separate payment Addressed in FBL1H
register No 238

make recurring 1.1.2, Page Covered under
payments at a Fully
66 No 45, Point Bank
frequency other than Addressed
monthly No 239 Transactions
F-53/F110
Should be able to
make recurring
payments after
editing the data for 1.1.2, Page Needs to
67 the current No 45, Point be
months modifications No 240 discussed
if any
Should be able to pay This Point

vendor on one cheque 1.1.2, Page Covered under
Fully
68 for more than one No 45, Point Bank
Addressed
invoice No 241 Transactions
F-53/F110
Should be able to
handle multiple bank 1.1.2, Page
Not
69 accounts in the same No 45, Point
Applicable
processing run No 242
Should be able to stop 1.1.2, Page You can put

payment of a specific Fully Payment
70 No 45, Point
invoice temporarily Addressed block after
No 243
MIRO
Should be able to
make payment during This Point
the same processing 1.1.2, Page Covered under
Fully
71 cycle that the invoice No 45, Point Bank
Addressed
was entered No 244 Transactions
F-53/F110

This Point
Should be able to 1.1.2, Page Covered under
Fully
72 make part payments No 45, Point Bank
Addressed
No 245 Transactions
F-53
Should be able to pay

invoices as specified This Point
without regard to the 1.1.2, Page Covered under
Fully
73 payment No 45, Point Bank
Addressed
scheduled date No 246 Transactions
F-53
In SAP the
Should be able to
make a cheque on a Document is
different date than always posted
the payment voucher with the ref
date and if both dates to Posting
fall in different 1.1.2, Page Date. This
Fully
74 accounting periods No 45, Point Posting period
Addressed
than in which period No 247 can be always
the effect monitored &
will be taken controlled
through
transaction
code OB52

issue post-dated Not
75 No 45, Point
cheques Applicable
No 248
Should list in advance

all individual items to This Point
be paid on the next 1.1.2, Page Covered under
payment date of the Fully
76 No 45, Point Bank
cheque processing Addressed
cycle No 249 Transactions
F110
Should be able This point

1.1.2, Page
identify all duplicate Fully covered under
77 No 45, Point
payments Addressed Vendor Master
No 250
BP
Should include 1.1.2, Page

outstanding credit Not
78 No 45, Point
notes in the payments Applicable
No 251
calculation

Covered under
specify individual Fully point no 4.3
79 No 45, Point
general ledger codes Addressed under Bank
No 252
for each Bank account Transactions.

handle advance 1.1.2, Page Covered under
Fully
80 payments with and No 45, Point Bank
Addressed
without invoice No 253 Transactions
F-48
Should be able to
make advance
payments without a 1.1.2, Page
Not
81 purchase order but No 45, Point
Applicable
based on a Letter of No 254
Intent
Should be able to pass

cheque reference
numbers into the In Built
general ledger to 1.1.2, Page Feature of
Fully
82 assist No 45, Point SAP as it is
Addressed
with bank No 255 integrated
reconciliation's system
Should display
balance is lying in the
party account at the
time of making Can View on
payment 1.1.2, Page the screen
Fully
83 and the detail of the No 45, Point while
Addressed
balance can be drilled No 256 processing
down from payment payment F-53
screen
Should be able to Covered under

identify duplication of
Bank
cheque no. used with
Transactions.
reference to payment 1.1.2, Page
voucher No. In case of Fully Payment can
84 No 45, Point
posted payment being Addressed be reversed
No 257
voided, GL posting through
should be Transaction
automatically code FB08
reversed

4.4.2 Vendor Account group
A Vendor group is an object, created to distinguish between different types of Vendors and
to group Vendors of similar nature transaction wise. The specifications of the details that
are to be incorporated at the time of creation of a Vendor master record are configured in
Vendor Account groups. Vendor accounts groups carry the number ranges of Vendor master
records.
The following Vendor Groups would be created after a round of discussion
SAP
No
Account Recon
Vendor Group Desc range From To
Group A/c for
ID
Payables
Project contractors
GeM Vendors
Employee as Vendor
One Time Vendor
4.4.3 Payment of Services (Contracts) With/without Service Order.

All vendor transactions originating from Materials Management module, which have an
accounting implication, are described briefly here. For detailed process, refer to Materials
Management BBP (Section ......).
Purchase/ service orders are raised on Service Vendor for services. There will be a release
strategy for Service Entry Sheet Confirmation. On receipt of services, user department will
confirm service ((Transaction Code: ML81N). No accounting entry will be generated during
service receipts. This will then be confirmed (released to accounting) by the Finance
Department. Finance department will check the GL Account, Cost Center etc. before
releasing the entry.
Once the final invoice is received, invoice verification will be done, and accounting entry
will be posted after deducting TDS thereon (Transaction Code: FB60/ MIRO).
Invoice Verification (Transaction Code: MIRO) can be done on receipt of invoice from the
vendor. Following accounting entry will be during MIRO:
Dr. Expenses A/c
Dr. GST Input Credit (GL will be coming as applicable if any through Tax Code)
Cr. Vendor A/c
Cr. TDS Payable A/C

Process Flow:
Fill Service Entry Release Service Dr. Expenses A/c
Create Purchase
Sheet on Receipt of Entry Sheet by Cr. GRIR A/c
Order
Services Finance Dept.
(ME21N) (ML85)
(ML81N)
Post Invoice on
Payment to Vendor receipt from
(F-58/F-53) Vendor
(MIRO)
Dr. GRIR A/c

Dr. Vendor Cr. Vendor
Cr. Bank Cr. TDS Payable
4.4.4 Payment of Material with/without Purchase Order -Domestic

All vendor transactions originating from Materials Management module, which have an
accounting implication, are described briefly here. For detailed process, refer to Materials
Management BBP (Section ......, ......, ......).
A Purchase would always be routed through a Purchase Order (PO). Purchase orders are
raised on vendors for supply of raw materials, stores and spares. The freight vendor can be
mentioned in the freight condition type of the Purchase Order if it is known with certainty
at the time of raising the PO or it can be entered at the time of making the GRN by amending
the PO or invoice verification for freight. The vendor would then send the goods which would
be received by CPWD at their premises. On receipt of goods, Goods Receipt Note (GRN)
would be created (Transaction Code: MIGO) and following accounting entry will be posted:
Dr. Material A/c (inclusive of freight)
Cr. GR/IR Clearing A/c
Cr. Freight Clearing A/c (If Applicable)
The GR/IR Clearing Account is a holding account to which the liability is posted before the
actual vendor invoice is received. Once the Invoice is received, the user would check if the
GRN has been done in the SAP system. If the GRN is done, the user would enter the invoice
in the system with respect to the PO and the GRN. Invoice Verification (Transaction Code:
MIRO) and posting can be done on receipt of invoice from the vendor. Following accounting
entry will be during MIRO:
Dr. GR/IR Clearing A/c
Dr. GST Receivable (As applicable)
Cr. Vendor A/c

4.4.5 Withholding Tax / TDS
TDS will be calculated automatically based on Tax Code Maintained against Vendor Master.
TDS is applicable for Advance Payment or invoice booking, whichever is earlier. Hence, for
Every Tax Code (TDS) two types need to be created. TDS will be calculated on the expense
amount only will be rounded up.
Other
Section Individual/HUF
(LLP/Firm/Company)
194C 1% 2%
194J 10% 10%
194I 10% 10%
194A 10% 10%
List will be shared to

195 List will be shared to us
us

194LD (Above 10 Cr List will be shared to us
us

194LC (Above 10 Cr List will be shared to us
us
Note: Detail information on WHT is mentioned in KDS. In case of lower TDS rate, it needs to
be handled in SAP to accommodate the same along with lower deduction certificate details
to be updated. Labour Cess 1% also will be handled in SAP in the process of WHT.
4.4.6 Goods and Service Tax
Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied in India on the
supply of goods and services. GST is levied at every step in the production process but is
refunded to all parties in the chain of production other than the final consumer.
CPWD is having all most all scenario like output GST, Input GST both intra state as well as
interstate, RCM, GST withheld due to non-payment of GST by vendor, ineligible GST. It will
be taken care of using condition type as well as tax codes as applicable.
4.4.7 Payment Terms
A Payment Term is the rules in which a payment needs to be made. It represents the typical
agreements you have with your Vendors. A payment Term is assigned to every vendor while
creating its Master Record. Payment terms defined in the vendor master will be the default
payment terms for the vendor. In case payment terms negotiated with vendor is different
from the payment default terms, it can be assigned to the purchase order. Payment terms
assigned in the PO will supersede the default payment terms. SAP calculated payment due
date based on the payment terms.
Note: List is not available yet since there are no such specific credit terms in CPWD.

4.5 Asset Accounting
Fixed assets are procured and retained with an intention of being used for providing services
and is not sold in the normal course of business. Gross book value of a fixed asset is its
historical cost or other amount substituted for historical cost in the books of account of
financial statements. When this amount is shown net of accumulated depreciation, it is
termed as net book value.
The Fixed Assets Sub Module within the FI Module of SAP offers the functionality of
maintaining details of fixed assets owned by the company, process depreciation on the
assets, perform assets related transactions and report on the assets.
Asset accounting involves the setting-up of the organization level settings. The Key factors
of Asset Accounting are as follows:
Input List:
 Asset Master
 Vendor
 Advance to Vendor
Output List:
 Vendor Invoice
 Asset Procurement
 Depreciation posting
 Vendor Payment
4.5.1 FRS Mapping for Asset Accounting
Page
Point
BBP
document
The system should

be able to capture
common
expenditure 3.5.3 &
pertaining to
projects like:
Annex. No -
i. Distribution of 1.1.2, Page Fully
1
common expenses No 36, addressed
between/among Point No 84
projects and then
sub-heads. 3.5.6
ii. Distribution of
management fee
being changes on
the projects as

per the specified
percentages on
those specific
projects.
iii. Calculation of
depreciation on
assets on any
specific date may
be provided by
the system.
iv. The assets
should be linked
with the user
Ability to group
the accounts by
different types
(user defined) 3.7.5
e.g. assets,
liabilities etc.
4.5.2 Main Business Process and Sub Business Process List

Main business process
 Chart of Depreciation
 Depreciation Area
 Asset Class
Sub business process

 Asset Master Records
 Depreciation Key
 Procurement Fixed Asset with or without Purchase Order
 Retirement of Asset
 Transfer of Assets
 Depreciation
4.5.3 Chart of Depreciation

Chart of depreciation is used to manage valuation of assets for various legal requirements.
Every Company Code, which uses Assets Accounting, must be assigned to a Chart of
Depreciation. CPWD will have one chart of Depreciation “CPWD”.
Chart of
Name Company code
Depreciation
CPWD CPWD Chart OF Depreciation CPWD

4.5.4 Depreciation Area
Depreciation area helps in valuating asset balances and transaction differently for various
purpose. Depreciation area “01” is the major depreciation area where accounting posting
will happen. It posts values and depreciations to the general ledger. Following depreciation
area will be created.
Dep Area Description
01 Book depreciation
15 Depreciation as per Income Tax Act 1961
Income Tax depreciation is only computation purpose, there will not be any posting from
this depreciation area. This will follow the block concept. If the asset is put-to-use 180 days
or more in the year of acquisition then full depreciation to be calculated, otherwise half
depreciation (for less than 180 days). If the asset put-to-use on the last day of the year half
depreciation to be calculated.
4.5.5 Asset Class
Fixed assets are categorized into asset class (e.g., vehicles, furniture, machines). Asset class
is used for classifying fixed assets according to business and legal requirements. The asset
class consists of a master data section and a depreciation area section.
CPWD will have following Asset Class as sample, detail list available in excel:
Asset GL Account Number Number

Description Rate
Class Determination From To
1100 Furniture & Fixtures Acq- Furniture & Fixtures 10% 11000000 11999999
1200 Office Equipments Acq- Office Equipments 15% 12000000 12999999
Electrical Installations Acq-Electrical Installations

1300 15% 13000000 13999999
& Equipments & Equipments
4.5.6 Asset Master Fields

The asset master record consists of two data areas:
1. General Master Data
2. Time Dependent Data
3. Allocations
4. Origin
5. Net Worth Tax
6. Insurance
7. Depreciation
This part of the master record contains concrete information about the fixed asset. There
are the following field groups:

Tab/ Fields Description
General Data
Description Enter a name for the asset in this field.
Quantity Quantity that the system manages on the asset.
Account determination defines the GL account where acquisition

Account
value, accumulated depreciation, depreciation and profit/ loss on
Determination
sales/ discard for the asset will be posted.
Asset main no. Text In this field, desired name for an asset main number can be entered.
Enter the manufacturer's serial number in this field. The serial number
may be required when making inquiries of the manufacturer. The
Serial Number
serial number enables the manufacturer to uniquely identify the
asset.
Posting Information
The capitalization date is the value date of the first posting that
Capitalization date
results in the capitalization of the asset.
The deactivation date is asset value date of the retirement posting for
Deactivation date a full retirement of the asset. Once an asset has been deactivated,
you can no longer post to the asset.
Time Dependent
Business Area Key identifying a business area (Unit) of the asset
The SAP system uses the cost centre assignment in the asset master
Cost Centre record to determine the cost centre affected when the following types
of asset posting are made:
· Fixed asset depreciation
· Gain/loss from asset sales
Key uniquely identifying a plant. You can use the plant assignment in
Plant the asset master record to perform plant-specific analyses in Assets
Accounting.
Allocation
Evaluation Group 1-4 Evaluation groups serve to classify fixed assets in any way you need.
Origin
Key uniquely identifying the vendor from whom asset is purchased.

Vendor
Employee vendor code will be entered if asset given to any employee.

Enter an internal order here, if the system should also automatically
Investment Order post transactions on the asset statistically to this order. Investment
order is used for budgetary control.
4.5.7 Depreciation Key

The depreciation key (valuation key) controls the valuation of the asset in the respective
depreciation areas.
4.5.8 Procurement of Fixed Asset with or without Purchase Order
The cycle for direct asset procurement against purchase order will be as follows:
Sl Description T-code Accounting Entries
No.
1. Approval for Purchase of Fixed Asset Non-SAP NA
2. Create Purchase Order. ME21N NA
 Purchase Order is created with respect to Value

Contract.
 Total value of contract must not be exceeded in
Purchase Order. Basic price would be checked.
 PO document type: Asset PO – xxxx
 Asset master would be copied from PR/Contract
 Account Assignment Category: F- “Order” will be
selected. Other account assignment categories
will not be possible
 Description of Asset must be mentioned in PO line
item at the time of PO creation or before GR.
 Freight, taxes, packing / forwarding etc. are also
entered manually.
 System will ask for the Asset code. Enter the Asset
code in PO line item.
 Enter Quantity, Required by date & Plant. .
 Item text: Basic data text is copied from the
material master (if applicable) and cannot be
changed
3. Goods Receipt. MIGO No Accounting
 Upon receipt of asset a GR is posted to GR blocked

stock
 Upon physical verification (QC) of the asset item,
GR is released from blocked stock
4. Invoice Receipt: On receipt of invoice from vendor, MIRO Dr. Asset A/C
invoice verification needs to be done. GST as
Dr. GST Input A/C (CGST
applicable
& SGST/IGST)
Cr. Vendor

5. Post subsequent capitalization to the asset without F-90 Dr. Asset A/c
Purchase Order, if any.
Cr. Vendor
6. Create Asset Master: Enter following information: AS01 NA
 Asset Class
 General Tab:
o Asset description
o General long text
o Serial Number
o Inventory Number
o Block Key (For IT Dep)
o Put-to-use date (For IT Dep)
 Time-dependent data
o Cost Center
o Plant
o Location
 Allocation Tab
o Asset group number
o Evaluation Grp 1
o Evaluation Grp 2
o Evaluation Grp 3
 Depreciation Area Tab
o Depreciation (if changes required)
o Useful Life
4.5.9 Retirement of Asset

Fixed asset retirement is the removal of an asset or part of an asset from the asset portfolio.
This removal of a complex fixed asset (or part of a complex fixed asset) is posted from a
bookkeeping perspective as an asset retirement. In Asset Accounting, you can post both the
sale of an asset and the resulting revenue in one single step. At the same time, you can
decide whether to integrate the posting with Accounts Receivable Accounting or to post to
a clearing account.
Depending on organizational considerations or the business transaction that leads to the
retirement, you can distinguish the following types of retirement:
 An asset is sold, resulting in revenue without any invoice.
 An asset is sold, resulting in revenue with invoice/ excise invoice.
 An asset had to be scrapped, with no revenue.

 Asset held for discard at nominal value in Fixed Asset Module.
 Asset held for discard at Net Realizable Value in Fixed Asset Module.
An asset retirement can refer to an entire fixed asset (complete retirement) or part of a
fixed asset (partial retirement). In both cases, the system uses the asset retirement dates
you enter to automatically determine the amounts to be written off for each depreciation
area. You can start the partial retirement (asset split) of a fixed asset by entering one of
the followings:
 The amount of the acquisition and production costs being retired
 A percentage rates
 A quantity

1. Sale of Asset without Invoice
Asset sale without Invoice would be covered in FI. An asset is sold, resulting in revenue being
earned. The sale is posted with a customer (Transaction Code F-92): The system enables
you to post the entry to accounts receivable, revenue posting, asset retirement and
profit/loss on sale of asset in one step. Following accounting entry would be passed:
Dr. Customer A/c
Cr. Asset Sale Clearing A/c
Cr. Asset A/c
Dr. Accumulated Depreciation A/c
Dr. Asset Sale Clearing A/c
Cr. /Dr Profit/ Loss on Sale of Asset A/c
Asset Register will also get updated with above Accounting Entry. System will calculate
accumulated depreciation till the date of sale of asset.
2. Scrapping off the Asset
Instead of selling, an asset could be disposed as a scrap (Transaction Code: ABAVN). In
this case, no revenue is expected, and a loss will be realized in the P&L if the fixed asset
being scrapped still carries a net book value.
Cr.Asset A/c
Dr. Accumulated Depreciation A/c
Dr. Profit/ Loss on Sale of Asset A/c
3. Asset held for discard at Nominal Value
Sometimes CPWD may do not sale/ discard the asset but keep it as asset held for sale/
discard. These assets have zero realizable value. In such cases, the net book value of assets
will be reduced to a nominal value (Re 1) by posting unplanned depreciation (Transaction
Code: ABAA). Following accounting entry will be posted:
Dr. Unplanned depreciation A/c
Cr.Accumulated Depreciation A/c
“Asset Shutdown” flag in Time Dependent tab in Master Data will be flagged so that
depreciation is not posted for these assets (Transaction Code: AS02).
4. Asset held for discard at Net Realizable Value
Sometimes CPWD may keep asset held for sale/ discard at their Net Realisable Value. In
such cases, the net book value of assets will be reduced to a NRV by posting unplanned
depreciation (Transaction Code: ABAA). Following accounting entry will be posted:
Dr. Unplanned depreciation A/c
Cr.Accumulated Depreciation A/c
“Asset Shutdown” flag in Time Dependent tab of Master Data will be flagged so that
depreciation is not posted for these assets (Transaction Code: AS02).

In case such assets are not required to be maintained in the asset module, same will be
transferred to a Manual GL Account (Discarded Asset held for Sale). Tracking in such cases
will be done manually.
4.6 GL Accounting
The central task of G/L accounting is to provide a comprehensive picture for external
accounting and accounts. Recording all business transactions (primary postings as well as
settlements from internal accounting) in a software system that is fully integrated with
other operational areas of a company ensures that the accounting data is always complete
and accurate. For the purpose of this implementation, General Ledger shall be integrated
with all other sub ledgers within Financial Accounting (FI) viz, AA (Assets Accounting), AP
(Accounts Payable), AR (Accounts Receivable) & BL (Bank Ledger).
Input List
 GL Master
 WBS
Output List
 GL document posting
4.6.1 FRS Mapping for GL Accounting
Page
Point
BBP
document

maintain multiple 1.1.2, Page
chart of accounts, Fully
1 No 48, 3.7.05
if required in the addressed
case of Projects Point No
258
Should maintain
project codes, Annex. No -
contract codes, 1.1.2, Page
Fully
2 and job codes or No 48, 3.7.02
addressed
assigned cost Point No
canters. 259

maintain task 1.1.2, Page
codes or activity Fully
3 No 48, 3.7.02
codes assigned addressed
within projects. Point No
260

System shall allow
user to define
various budget
heads and allow Covered
Annex. No -
grouping of under the
1.1.2, Page
budget heads. Fully BBP of PS
4 No 48,
Capital Budget addressed Module.
and Revenue Point No
Please Refer
budget heads 261
the same
should be
provided
Should be able to
create and Annex. No - In Built
maintain accounts 1.1.2, Page Function of
Fully
5 and account No 48, SAP Std.
addressed
information on- Point No under T code
line 262 FS00
Should be able to
delete inactive
accounts in-line if Annex. No - In Built
date of last 1.1.2, Page Function of
Fully
6 activity is in the No 48, SAP Std.
addressed
prior year and the Point No under T code
account balance is 263 FS00
zero
Should be able to
create memo Annex. No -
accounts for 1.1.2, Page
collecting non- Not
7 No 49,
financial Applicable
statistical Point No
information 264
Should be able to Annex. No - In Built

make multiple 1.1.2, Page Function of
accounting Fully
8 No 49, SAP Std.
periods to be addressed
open at one time Point No under T code
265 OB52
Annex. No - Please ref

Should be able to
post pre-payments 1.1.2, Page the process
Fully
9 like depreciation, No 49, define under
addressed
internal charges Point No asset
for manpower, 266 accounting

fixed assets
depreciation, etc.
Annex. No -
post adjustments Not
10 No 49,
to prior year Applicable
Point No
267
Should be able to
segregate expense
accounts by Annex. No -
Cost/Profit 1.1.2, Page
center, Not
11 No 49,
department, Applicable
Corridor and Point No
Contract & 268
contractor
Should be able to
terminate a
recurring journal Annex. No -
entry based on 1.1.2, Page
the automatic Not
12 No 49,
accumulation of Applicable
all payments Point No
equaling total 269
commitment

set starting and 1.1.2, Page
ending Fully
13 No 49, 3.7.09
period/year for addressed
recurring entries Point No
270
Should be able to
enter and
maintain Annex. No -
This
statistical 1.1.2, Page
Fully requirement
14 information either No 49,
addressed will cover
along with or Point No
independently of under DMS
271
journal entries

make journal Fully
15 1.1.2, Page 3.7.10
entries for current addressed
No 49,
and future period

Point No
272
Should be able to
transfer or Annex. No -
consolidate Std.SAP
1.1.2, Page
accounts and Fully feature
16 No 49,
automatically addressed cover under
combine all Point No
T code F.02
details 273
Should be able to
record Annex. No -
Std.SAP
settlements and 1.1.2, Page
Fully feature
17 adjustments No 49,
addressed cover under
through journal Point No
entries T code F-02
274
In Std SAP
Should be able to system after
Annex. No -
look-up by posting the
1.1.2, Page
account number Fully entry
18 No 49,
and description addressed Description
during entry Point No
& Account
275
Number can
not change
Should be able to In Std SAP

Annex. No -
close a batch of the
1.1.2, Page
journal entry Fully unbalance
19 No 49,
transactions that addressed entry can
is not balanced Point No
not be
276
posted

create automatic 1.1.2, Page
Fully
20 recurring journal No 49, 3.7.09
addressed
entries Point No
277
Should be able to
create automatic
recurring entries Annex. No -
that allocate one 1.1.2, Page
Not
21 account balance No 49,
Applicable
among several Point No
others based on 278
ratios

Annex. No -
carry out reversal Fully
22 No 49, 3.7.11
of journal entries addressed
Point No
279
Annex. No -
post journal Fully
23 No 49, 3.7.07
entries in batch addressed
Point No
280
Should be able to Annex. No - In SAP
sort information 1.1.2, Page standard
from a header Fully
24 No 49, sort
record in each addressed
transaction Point No Function is
281 available
Should be able to
repeat details
from the previous Annex. No -
journal (e.g. date, 1.1.2, Page
description) while Fully
25 No 49, 3.7.09
at the same time addressed
preventing Point No
duplication of 282
journal entry
In Std SAP
Should be able to Annex. No - you cannot
debit or credit a 1.1.2, Page pass any
control account by Fully
26 No 49, entry
the same journal addressed
Voucher Point No directly in
283 any control
Account

enter description 1.1.2, Page
Fully
27 for each detail No 49, 3.7.09
addressed
line of a journal Point No
284
Should not be able Annex. No -

to post balances 1.1.2, Page
without an Need To be
28 No 49,
associated Checked
transaction Point No
285

Already
create multiple 1.1.2, Page
Fully covered
29 batches of journal No 50,
addressed under point
entry at one time Point No
no 23
286
Should be able to
automatically Annex. No -
Integration
accept and post 1.1.2, Page
journal entries Fully is a standard
30 No 50,
from Account addressed feature of
Point No
Payable, Accounts SAP
287
Receivable, etc.
Unique
Annex. No -
Should have Document
1.1.2, Page
unique number for Fully Number is an
31 No 50,
each journal entry addressed Inbuilt
Point No
Std.SAP
288
functionality
Should prevent Annex. No -

duplicate posting 1.1.2, Page
Fully Std SAP
32 to the same No 50,
addressed functionality
account Point No
289
Should be able to
check before a
period close that
all the vouchers
have been Std SAP
Annex. No -
authorized and functionality
1.1.2, Page
posted and Should Fully can be
33 No 50,
give a warning if addressed monitor
some Point No
through
unauthorized /un- 290
OBV0
posted voucher
remains in the
system
Should ensure at Std SAP

year-end close Annex. No -
functionality
that all entries 1.1.2, Page
Fully can be
34 are in balance and No 50,
addressed monitor
that all periods Point No
have been closed through
291
OB52

Should identify
and process Annex. No -
accruals with 1.1.2, Page
automatic Fully
35 No 50, 3.7.9
reversal in the addressed
next accounting Point No
period 292
Should be able to
automatically post
accrual/reversal Annex. No -
entries after .1.2, Page
closing Should Fully
36 No 50, 3.7.9
automatically roll- addressed
up detail accounts Point No
to summary 293
accounts
Should be able to
calculate and Annex. No -
maintain current, .1.2, Page
prior, and Fully
37 No 50, 3.7.6
previous year addressed
comparative Point No
information 294
Annex. No -
Should be able to .1.2, Page
revise invalid Not
38 No 50,
journals Applicable
Point No
295
Annex. No -
Should be able to .1.2, Page
define a number Not
39 No 50,
of suspense codes Applicable
Point No
296
post errors to .1.2, Page
different suspense Not
40 No 50,
codes according Applicable
to the source Point No
297
Should be able to
correct Annex. No - Not
41 transactions .1.2, Page Applicable
posted to No 50,
suspense real time

Point No
298
Should be able to
save and transfer
all supporting Annex. No -
detail of the .1.2, Page
Not
42 suspended item as No 50,
Applicable
originally entered Point No
when a correction 299
is made
This point
covered
capture cash .1.2, Page
Fully under Cash
43 advances paid to No 50,
addressed & Bank
the Officers Point No
Transactions
300
point no 3.2
Should be able to
generate Bank Annex. No - Covered
Payment vouchers 1.2, Page under bank
Fully
44 based on these No 50, Transaction
addressed
settlement Point No FRS mapping
expenses 301 point no 20
Should be able to
generate Cash Annex. No - Covered
Payment vouchers 1.2, Page under bank
Fully
45 based on these No 50, Transaction
addressed
settlement Point No FRS mapping
expenses 302 point no 20
Should be able to Annex. No - Z

maintain Bank 1.2, Page Development
required formats Fully
46 No 50, as per
for Employee addressed
payment advice Point No format
303 provided
Annex. No -
Should have a GL 1.2, Page
Fully
47 report writer No 50, 3.7.06
addressed
Point No
304
Should be able to All the

Annex. No - Fully
48 generate reports are
1.2, Page addressed
unlimited number available
No 50,
of financial point no

reports for Point No 3.7.06 &
balance sheet, 305 F.02 except
income Cash flow.
statement, Cash flow
supporting report will
schedule, cash develop
flow and other
based on
specific account
analysis format
provided
Should be able to
perform statistical Annex. No -
calculations such 1.2, Page
as percent to Not
49 No 51,
total, or other Applicable
statistical analysis Point No
of accounts 306
Should be able to
specify account
for inclusion by :
i. natural account Available in
number Annex. No - Std SAP as
ii. profit center / 1.2, Page search item
cost center Fully
50 No 51, while
iii. range of addressed
account numbers Point No generating
iv. range of 307 report
account numbers F.02/FBL3N
with specified
exceptions
Should be able to
specify the
contents of each
column with no Annex. No -
restriction i.e. 1.2, Page Need to
51 current month, No 51, discuss
current budget, Point No
year to date, 308
budget to date,
last year to date
FRS Mapping for Preparation of Balance Sheet under different Requirements

Page
Detailed
Sl Number in Addressed Point Number in
FRS Object Business Remark
No. RFP in BBP? BBP
Requirement
document
The System
should be able Annex. No
to extract -1.1.2, IN SAP Standard
Fully
1 Ledger Account Page No Report through
addressed
entries for Trial 40, Point S_ALR_87012279
Balance No 130
The system shall

Annex. No
alert the
concern F& A -1.1.2,
Fully Workflow
2 official on Page No
addressed Management
predefined time 40, Point
to perform trial No 131
The system shall

Annex. No
send alert to all
concern -1.1.2,
Fully Workflow
3 approval Page No
addressed Management
authorities for 40, Point
finalization of No 132
The system shall Annex. No Through

prepare -1.1.2, Transaction Code
financial Fully
4 Page No S_ALR_87012249 &
statement of 3, addressed
40, Point
6 and 9 months No 133 S_ALR_87012250
The System
to initiate Audit -1.1.2,
of Accounts and Fully F.01 after
5 Page No
capture results addressed designing FSV
40, Point
of the Audit No 134
The System
should allow SAP is integrated
Annex. No
revision of System hence no
Ledger Accounts -1.1.2,
Fully need of revision of
6 data for Page No
addressed Ledger Account
Financial 40, Point
for Financial
Statements No 135
Statements
preparation

The System
to trigger -1.1.2,
approval Not
7 Page No
workflows for Applicable
40, Point
Finalization of No 136
Accounts
The System
should be able
to prepare Annex. No
account in -1.1.2,
predefined Not
8 Page No
template of Applicable
40, Point
Forms 23AC No 137
and23ACA for
filing returns.
The system will Annex. No

generate -1.1.2,
summarized Fully F.01 after
9 Page No
Financial addressed designing FSV
40, Point
statements No 138
4.6.2 Main Business Process and Sub Business Process List

Main business process
 Chart of Accounts
 General Ledger Master
 Financial Statement Version
Sub business process
 General Postings
 Manual Entries
 Recurring Entries
 Accrual / Deferral Entries
 Reversal of Document
 Automatic Clearing
 Period end and year end Closing
4.6.3 Chart of Account & GL Account Group.

The chart of accounts is a list of all GL Accounts that can be used in an accounting system
following a single Accounting Principle. A new Chart of Accounts must be defined for every
Accounting Principle.
The SAP system shall be designed for accounting and reporting in accordance with
Accounting principle applicable for India.
CPWD will have a single Operating Chart of Account “CPWD”. The G/L Accounts within this
Chart shall be designed in accordance with Indian Accounting standards and Reporting
requirements, IND AS is not applicable yet.

Each Account shall consist of 8 digits though maximum allowed will be 10. GL codes will be
internal. The Chart of Accounts shall be divided into the various Account Groups:
GL
Account
S.No COA Group Description From To Available
1 EQUITY & LIABILITIES
1.1 Share Holders Fund
1.1.1 CPWD 1101 Share Capital 11010000 11019999 9999
Capital Fund from

9999
1.1.2 CPWD 1102 MORTH 11020000 11029999
1.1.3 CPWD 1103 Reserves and Surplus 11030000 11039999 9999
* for More details kindly ref our Org. Structure & KDS Document
4.6.4 Financial Statement Version
Financial Statement Version is hierarchical arrangement of G/L accounts. The accounts can
be arranged in accordance with the legal regulations used to generate your financial
statements. Alternatively, you can arrange the accounts in accordance with your
requirements.
Note: It is given in above points of GL account group itself.
4.6.5 General Posting

The system uses the document principle as its reference for entering and posting business
transactions. Each business transaction is stored as a document form within the system till
it is archived.
The following document postings will be used within the General Ledger:
• Posting area adjustment entries and manual entries for closing activity.
• Rectification Entries.
• Cash Transactions (Refer Cash & Bank Section)
• Provision Postings and Other G/L transactions.
• No posting allowed to reconciliation or subsidiary ledger.
In SAP, system generates a separate Document for each accounting entry that you post into
the system. This Document generation takes place based on below:
a) Document Type
b) Number Range
c) Posting Key
* For Detail understanding kindly refer Org Structure & KDS Document.
4.6.6 Manual Entries
All such transactions will be captured in SAP by posting a manual JV in the system
(Transaction Code: FB50/F-02). Posting any entry would create a document number in SAP.
CPWD will print documents.

4.6.7 Recurring Entries
Recurring Documents are created for processing transactions that are of routine and
repetitive nature.
4.6.8 Accrual / Deferral Entries
This is a useful feature in case of recording provisions. In the Month end Provisions can be
created and in the next moth the Provision can be reversed by running a program in SAP
(Transaction Code: FBS1). Accrual/ deferral entries will be used to post the Memo Entries
for Quarter end Adjustments.
4.6.9 Reversal of Documents
Document reversal is used to reverse a general ledger transaction in error, however not for
an accounting entry posted from Asset Accounting or other module (Transaction Code:
FB08). The documents, which have been posted due to error, should
be reversed in the same period (month) if the posting period is open. In case where the
period is not open then it has to be posted to the current period. Documents which are
cleared cannot be reversed. For reversing such documents, they first need to be reset and
then can be reversed (Transaction Code: FBRA).
* Document once posted in SAP cannot be deleted.
4.6.10 Integration With HCM

To post from payroll to general ledger HCM team will provide the wage type and symbolic
account against which we will assign the respective GL accounts to do the posting to trial
balance. Cost centre defined in employee master will determine the profit centre where
the posting need to get effected. For travel and expenses management trip will be
generated and once approved and release for posting FI accounting entry get posted.
Note: Once the payroll components and wage types will be finalized by HCM we will provide
the GLs as applicable.
4.6.11 Integration With MM
Based upon the valuation class requirements and material or service categorization we will
provide the GLs to meet the integration requirements.
4.6.12 Integration with Project System
Each project will have WBS elements and it will be assigned against cost elements (P&L GLs)
against account key for posting. Also cost centre and profit canter will be there in projects
as applicable to get the accounting entry.
4.6.13 Automatic Clearing
The following is the transaction where automatic clearing (Transaction code: F.13) will be
utilized.
4.6.14 Period End Closing
Closing operations are periodic tasks and can be subdivided in FI as follows:
•Month-end closing (like provision entries, accrual/deferral postings, depreciation,
foreign currency revaluation postings, clearings)
•Year-end closing (In addition to month end posting carry forward need to be done)
The closing operations component helps to prepare and carry out the activities required for
month-end and year-end closing.

4.7 Accounts Receivable
The Accounts Receivable application component records and manages accounting data of
all customers. However, In CPWD there is no revenue stream and hence below FRS points
are not applicable for SAP Implementation.
4.7.1 FRS Mapping for Accounts Receivable
Page
Point
Sl Detailed Business Number Addressed
No. Requirement in RFP in BBP?
BBP
document
Should maintain a
Payables register with
the following entirely:
i. Invoice Number
ii. Date of receipt
iii. Amount Annex. No
iv. Date sent for -1.1.2,
Not
1 approval Page No
Applicable
v. Person sent for 40, Point
approval No 139
vi. Approval receipt
date (later)
vii. Transmittal number
(later)
Annex. No
Should generate alerts /
-1.1.2,
reminders based on the Not
2 Page No
Payment terms with the Applicable
41, Point
customer
No 140
Annex. No
-1.1.2,
Should generate codes Not
3 Page No
for new services Applicable
41, Point
No 141
Annex. No
-1.1.2,
Should generate codes Not
4 Page No
in user defined formats Applicable
41, Point
No 142
Annex. No Not
5 Should be able to
-1.1.2, Applicable
change the code for a
Page No

service in future by 41, Point
adding suffixes No 143
Annex. No
Should be able to
-1.1.2,
change the code for a Not
6 Page No
service in future by Applicable
41, Point
adding prefixes
No 144
Annex. No
-1.1.2,
Should maintain a list of Not
7 Page No
Service / Service codes Applicable
41, Point
No 145
Should be able to Annex. No

perform all transactions -1.1.2,
Not
8 related to a customer Page No
Applicable
with reference to its 41, Point
customer code No 146

generate Invoices for a -1.1.2,
Not
9 customer/service based Page No
Applicable
on automatic capture of 41, Point
data No 147
Annex. No
-1.1.2,
Not
10 Should be able to use Page No
Applicable
user defined formats for 41, Point
the invoices No 148
Annex. No
Should be able to -1.1.2,
Not
11 generate reminders and Page No
Applicable
alerts for invoiced and 41, Point
due from customers No 149
Annex. No
-1.1.2,
Not
12 Should generate receipt Page No
Applicable
for cash / check 41, Point
payments No 150
Should be able to Annex. No Not

13 automatically update -1.1.2, Applicable
the accounting records Page No

as soon as the receipt 41, Point
generated. No 151
Annex. No
Should be able to
-1.1.2,
generate reminders to Not
14 Page No
clients for payments Applicable
41, Point
before 180 days
No 152
Annex. No
Should be able to send
-1.1.2,
across the certificate to Not
15 Page No
the vendor through Applicable
41, Point
electronic mail
No 153
Annex. No
Should be able to record
-1.1.2,
reasons against late Not
16 Page No
payments made by Applicable
41, Point
customers
No 154
Annex. No
Should generate reports -1.1.2,
Not
17 on Ageing analysis for Page No
Applicable
payments due 41, Point
No 155
Should maintain and Annex. No

generate reports on -1.1.2,
Not
18 Outstanding from Page No
Applicable
customer with reasons 41, Point
and action plan No 156

separate the creation -1.1.2,
Not
19 and approval of Page No
Applicable
customer invoices and 41, Point
modifications No 157
Annex. No
Not
20 account for cash Page No
Applicable
receipts 41, Point
No 158
Should be able to
Annex. No
support accounts
receivable reporting -1.1.2,
Not
21 including: Page No
Applicable
i. Throughputs by 41, Point
revenue category, No 159
customer and period.

ii. Customer
performance.
iii. Cash due in, by
period; and
iv. Discount received
Annex. No
Should display the -1.1.2,
Not
22 account balances for Page No
Applicable
customer 41, Point
No 160
Should show account Annex. No

balances for the -1.1.2,
Not
23 Previous year‘s figure Page No
Applicable
and the YTD figure 42, Point
No 161
Annex. No
Not
24 reverse Invoices Page No
Applicable
42, Point
No 162

generate trend analysis -1.1.2,
Not
25 based on the customer Page No
Applicable
hierarchy 42, Point
No 163
generate a list of -1.1.2,
inactive customers and Not
26 Page No
then delete it after Applicable
necessary approval 42, Point
No 164
Annex. No
reprint invoices (up to 5 Not
27 Page No
years) Applicable
42, Point
No 165
Annex. No
Should automatically -1.1.2,
link receipts to the Not
28 Page No
Invoice Applicable
42, Point
No 166
Annex. No Not
29 Should be able to do
-1.1.2, Applicable
accounting of Invoice &
Page No

realizations in foreign 42, Point
currency No 167

calculate interest on -1.1.2,
overdue balances as it Not
30 Page No
may be specified by the Applicable
user 42, Point
No 168
Should have the

provision of trail Annex. No
balance, aging reports -1.1.2,
Not
31 and accounts Page No
Applicable
receivables action 42, Point
reports No 169

allocate cash receipts to -1.1.2,
invoices including the Not
32 Page No
ability to hold Applicable
unallocated reports 42, Point
No 170
Annex. No
analyze customer Not
33 Page No
payment performance Applicable
42, Point
No 171

generate ad-hoc -1.1.2,
Not
34 customer Page No
Applicable
inquiry/reporting 42, Point
No 172

generate ad-hoc -1.1.2,
Not
35 receivable Page No
Applicable
inquiry/reporting 42, Point
No 173
4.8 Process Rules:

1) G/L Account Number created in the system once cannot be deleted
2) In the posted document we cannot change the Document date, Posting date, G/L
account code, Amount, Tax code. Only editable field is Description
3) Once Document posted, it cannot be deleted.

4) Posting Key, Number Range & Document Types are predefined with their in-built
specific uses
5) Company code designed once cannot edited or be reused for other purpose
5 GAP Analysis
Description of Functional Deficits

Ref
CPWD do not have any statutory obligation of
1 publishing the Balance Sheet & Profit and Loss
statement.
CPWD doesn’t have any Revenue stream rather
they are not in business of earing profits, hence
2
CPWD intent to prepare Receipt & Payment
Accounts on yearly basis
The Accounting year end closer is not done since
3 formation of this project hence there won’t be any
cut over data available for uploading.

6. RICEF
R = Reports
I = Interface
C = Conversion
E = Enhancement
F = Forms & Workflows
Category
Development ID/ Name Description/Purpose

(Report,
Interface or
Enhancement)
ZFF67 Interface To upload the Monthly Bank Statement
To upload the Vendor & GL Balances (for

ZF-02 Interface
cut over activities)
ZFI01 Report Bank Report based on the BRS run
Output – (Z
ZFI02 Bank Payment Voucher
Development)
Output – (Z Purchase Journal Voucher for the Vendor

ZFI03
Development) Bills booked
Output – (Z
ZFI04 Journal Voucher for the JV Booked
Development)
Cash Book on the Basis of Op Balance

ZFI04 Report
+Receipts – Payments Do
Project Cash Flow Report at 10th of every

ZFI05 Report
month as per the format provided
Quarterly Budget Vs Actual Expenses

ZFI06 Report
report as per the format provided
Screen for the Vendor payment Details to

Enhancement
ZFI07 be submitted to Banks for RTGS/NEFT
Screen
Payments
Vendor Payables Register on the basis on

ZFI08 Report
development No ZFI07
Workflow Mail Alert after Invoice Submission
Mail Alert When Invoice go for Approval to

Workflow
Accounts Department

Mail Alert When Invoice go for Approval to
Workflow
Auditor
Intimation to contractor Once bill is

Workflow
approved for Payment.
Automatic payment Block once the

Workflow
document is posted.
7 Fiori Apps & Dashboard Reports
7.1.1 Fiori Apps

SAP Fiori provides all business roles in real time on compatible hand devices. It offers
business roles on easy to use functions on smartphones and Tablets. SAP has developed Fiori
Apps based on User interface UI5.
SAP Fiori provides 300+ role-based applications like HR, Manufacturing, finance, etc. some
examples of Fiori Apps:
1) Track the Bank transactions.
2) Payment approval for the payments scheduled.
3) Account Receivables & Payables reports
7.1.2 Dashboard Reports
Dashboards monitor the performance of your business in the same way a dashboard in your
car monitors the status of the engine and other performance parameters. Dashboards can
include different graphs, charts and gauge that are based on the data provided by data
sources.
Dashboard reports benefits are as follows:
1) One of the major benefits of using dashboard report is that it gives the opportunity
to discover and fix the problem areas of the business.
2) Discovering the root cause of the problems
 The exact effective use of Fiori Apps & Dashboard reports will be discussed during
implementation phase.

8 Document Management System
A Document Management System is a solution that organize the files and let you access the
documents in electronic format. Document Management System also allows the inclusion of
unstructured documentation of an organization (fax, email, etc.). It Captures & Manages:
1) Electronic Documents
2) CAD Models & Drawings
3) Scanned Images
4) Microsoft Office Files
SAP DMS provides integrated viewing and redlining capabilities. Main benefits of DMS
when it integrated with SAP are as follows:
1) With it, we can Securely Store documents
2) We can store in SAP Database
3) It Maintains the consistency & quality of data stored.
4) It Allows to reduce the cost of storage in terms of space & Manpower
5) It provides search document facility
6) We can Link the documents to other objects in SAP
 The exact effective use of DMS will be discussed during implementation phase.
End

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Business Blueprint

Finance and Accounts

CENTRAL PUBLIC WORKS DEPARTMENT,

CPWD-RPZ ERP Implementation Business Blue Print

Title Business Blueprint

Revision Date Details Name

CPWD-RPZ ERP Implementation Business Blue Print

Team Project Role Name Signature Date

Consultant Sh. Swapnil Bapat

Executive Engineer Sh. Akhelesh Kumar

CPWD-RPZ ERP Implementation Business Blue Print

CPWD-RPZ ERP Implementation Business Blue Print

CPWD-RPZ ERP Implementation Business Blue Print

CPWD-RPZ ERP Implementation Business Blue Print

2.1 Cash & Bank Register

2.2 Imprest System

CPWD-RPZ ERP Implementation Business Blue Print

c) Fixed Deposit Receipt (FDR) – Sometimes CPWD also receives FDR as a

CPWD-RPZ ERP Implementation Business Blue Print

2.4.2 Non-Project Invoices:

GEM (Government E-Marketing):

1. There are 2 types of process followed for procurement in GEM Portal.

CPWD-RPZ ERP Implementation Business Blue Print

2.4.3 Accounting Entries:

CPWD-RPZ ERP Implementation Business Blue Print

3 Organisation Structure & Process List

3.1 Organisation Structure

Organization Structure for Finance & Accounts will be as follows:

Chart of Chart of Operating

3.2 Abbreviations & Acronyms

CPWD-RPZ ERP Implementation Business Blue Print

4 TO BE Business Process and Functional Description

4.1 Cash Journal:

4.1.1 FRS Mapping of Cash Journal

Should be able to Section B

CPWD-RPZ ERP Implementation Business Blue Print

Should generate Annex. No -

Should generate Annex. No -

Should take cash

CPWD-RPZ ERP Implementation Business Blue Print

Should be able to Annex. No -

CPWD-RPZ ERP Implementation Business Blue Print

Miscellaneous Receipt General Ledger

Salary Advance to Employees Vendor

Advance to Vendors Vendor

Advance against Expenses to employees Vendor

Employee Payments Vendor

Vendor payments (against liability) Vendor

Payments Advance to Employees Vendor

Transport expenses General Ledger

Printing & Stationery General Ledger

Fees & Subscriptions General Ledger

Miscellaneous Payments General Ledger

Various Expenses Payments General Ledger

4.3 Bank Transactions

CPWD-RPZ ERP Implementation Business Blue Print

The Accounting Entry will be as follows:

The Accounting Entry will be as follows:

For All Payment Entries

4.3.1 FRS Mapping of Bank Transactions

CPWD-RPZ ERP Implementation Business Blue Print

Should be able to Section B