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Configuration: Learn Configuration and

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Andrew Okungbowa

SAP S/4HANA Financial Accounting

Configuration
Learn Configuration and Development on an S/4
System
2nd ed.
Andrew Okungbowa
New Addington, UK

ISBN 978-1-4842-8956-3 e-ISBN 978-1-4842-8957-0

https://doi.org/10.1007/978-1-4842-8957-0

© Andrew Okungbowa 2023

This work is subject to copyright. All rights are solely and exclusively
licensed by the Publisher, whether the whole or part of the material is
concerned, specifically the rights of translation, reprinting, reuse of
illustrations, recitation, broadcasting, reproduction on microfilms or in
any other physical way, and transmission or information storage and
retrieval, electronic adaptation, computer software, or by similar or
dissimilar methodology now known or hereafter developed.

The use of general descriptive names, registered names, trademarks,

service marks, etc. in this publication does not imply, even in the
absence of a specific statement, that such names are exempt from the
relevant protective laws and regulations and therefore free for general
use.

The publisher, the authors, and the editors are safe to assume that the
advice and information in this book are believed to be true and accurate
at the date of publication. Neither the publisher nor the authors or the
editors give a warranty, expressed or implied, with respect to the
material contained herein or for any errors or omissions that may have
been made. The publisher remains neutral with regard to jurisdictional
claims in published maps and institutional affiliations.

This Apress imprint is published by the registered company APress

Media, LLC, part of Springer Nature.
The registered company address is: 1 New York Plaza, New York, NY
10004, U.S.A.
This book is dedicated to God Almighty who made it possible for me to
complete this book despite all odds.
Introduction
What is SAP?
SAP (Systems, Applications, and Products in Data Processing) is the
leading ERP (Enterprise Resource Planning) business application
software on the market today and provides a unified platform that
allows business processes integration. SAP was developed by SAP AG, a
German software company founded in 1972 by five ex-IBM employees.
SAP is headquartered in Walldorf, Baden-Wü rttemberg, Germany, with
regional offices around the world.
The SAP system is used by major Fortune 500 companies
worldwide as a preferred business solution for processing their
operations and for generating reports real-time, which aids all aspects
of management levels in decision making and enables them to manage
their business processes effectively and efficiently.

What is SAP HANA?

SAP HANA (High-performance Analytic Appliance) is a multi-model
database that stores data in its memory instead of keeping it on a disk.
The column-oriented in-memory database design allows you to run
advanced analytics alongside high-speed transactions – in a single
system. Why is this so important? Because it lets companies process
massive amounts of data with near-zero latency, query data in an
instant, and become truly data-driven. By storing data in column-based
tables in the main memory and bringing online analytical processing
(OLAP) and online transactional processing (OLTP) together, SAP HANA
is unique – and significantly faster than other database management
systems (DBMS) on the market today.
Launched in 2010, SAP HANA is a modern and mature solution used
by tens of thousands of customers around the world. But SAP HANA is
much more than a database. In addition to acting as a database server,
storing and retrieving data requested by applications, SAP HANA offers
advanced search, analytics, and data integration capabilities for all
types of data – structured and unstructured. It also functions as an
application server and helps companies build smart, insight-driven
applications based on real-time data, in-memory computing, and
machine learning technology. These capabilities are available both in
the cloud and on premise.
By combining multiple data management capabilities – and making
all types of data instantly available from a single system – SAP HANA
simplifies IT, helps businesses innovate, and knocks down barriers to
digital transformation (Source SAP).
What is SAP FI?
FICO is an acronym for Financial (FI). This is a core module in SAP to
help organizations capture financial business transactions, maintain
efficient financial records, and generate financial reports for both
external and internal reports for efficient decision making and strategic
planning.
Financial (FI)
FI Module is a business process designed specifically for organizations
to maintain their financial records efficiently on a daily basis, for
management to be able to ascertain their financial position, and to
generate financial statutory reports for external purposes to meet the
needs of various stakeholders real time.
The FI module consists of other sub-modules, which include
General Ledger (G/L), Accounts Receivable (AR), Accounts Payable
(AP), Bank Accounting, Asset Accounting, Special Purpose Ledger,
Travel Management, etc.
FI is integrated with other modules like Controlling (CO), Asset
Accounting (FI-AA), Sale and Distribution (SD), and Material
management (MM). Postings made in these modules with financial
implication are posted real time to FI.
Easy Access
The Easy Access menu is a user-specific point of entry into the SAP
system. It is the first screen that comes up when you log on to SAP. It is
designed as a tree structure containing a list of several key items, which
allow you to navigate the system and perform tasks and business
processes. For example, you can perform transactions, generate
reports, and access web addresses (where you can access documents
from a remote Internet server).
IMG
The IMG is a generic tool that you can use to customize business
processes and requirements to meet specific needs of an organization.
You are presented with three implementation variants in SAP:
SAP Reference IMG. A standard structured hierarchical tool in the
R/3 system (real-time three-tier architecture) that contains the
procedure for customizing various country settings and application
modules.
Project IMG. The configuration process can be very daunting. To help
manage the complexity involved in customizing when using the
reference IMG, you can create each implementation project based on
specific functions needed for business processes and the project
requirements. For example, you can reduce the project scope to
specific objects such as countries.
Project View IMG. You choose certain properties by specific criteria
in order to generate views to organize your project activities. For
example, a project view could hold each activity required in a project
IMG.
Matchcodes
Matchcodes are user-friendly search functions designed specifically to
help you look up or retrieve data records stored in the system. They
provide an efficient way of looking for records stored in the system
when you do not remember the key.

Who should use this book?

This book is written for SAP FI, MM, SD and FI-AA functional
consultants, application consultants, FI business analysts, accountants,
FI project management teams, and FI accountants.
A Quick Review of the Book’s Content
Each chapter provides a sequence to be followed in customizing SAP
FICO from start to finish. The sequence has been arranged to give you
the opportunity to work through a complete FICO customizing lifecycle
progressively. Each chapter includes all the configuration concepts or
activities necessary for your customizing or draws on a previous
chapter.
Chapter 1 sets the scene by looking at organizational structure and
explains how to create various objects in SAPR/3. This includes how to
create company codes, business areas, segments, country-specific
settings, and so forth.
Chapter 2 explains and defines the Master Record, including how to
edit the Chart of Accounts and how to assign a company code to the
Chart of Accounts. It further explores how to define the Account Group
and Retained Earnings account.
Chapter 3 looks at the purpose of document control and various
forms of document types in the SAP S4 system. It also looks at the steps
involved in defining number ranges and setting field status variants. It
emphasizes the various principles along with the importance of posting
keys, normal and special posting periods, and how to create variants for
posting periods.
Chapter 4 explores posting authorizations by discussing the
purpose of posting authorization, defining tolerance groups for G/L
accounts and employees, assigning users to defined tolerance groups,
and creating accounts for clearing differences.
Chapter 5 takes a look at the general ledger and its sub ledgers. It
covers when to use line items and open item management, how to
create G/L accounts, and how to set other objects settings to consider
when creating G/L accounts.
Chapter 6 discusses clearing open items and various types of open-
item clearing issues. It covers configuring automatic open item clearing,
maximum exchange rate difference settings, the importance of foreign
currency valuation, foreign currency balance sheet accounts, and G/L
account balances managed on an open-item basis. It also looks at types
of exchange rates and how open items are valued in foreign currency.
Chapter 7 explains how to define local and foreign currencies for
company codes, maintain the relationship between currencies per
currency type, and the purpose of exchange rates. It also explores how
to maintain the various exchange rate types and how to define
translation ratios for currency transactions.
Chapter 8 explores how to define GR/IR (Goods Receipt/Invoice
Receipt) and how to configure GR/IR settings in the SAP R/3 system.
 Chapter 9 deals with the House Bank and how master records are
created in it. It explains using the House Bank ID and account ID, bank
statements supported by SAP, creating global settings for electronic
bank statements, configuring manual bank statements, defining posting
keys and posting rules for check deposit, and defining variants for
check deposit.
Chapter 10 looks at taxes on sales and purchases, including VAT. It
covers how to create sale and purchase taxes in SAP R/3, how to specify
the tax category in the G/L accounts to which taxes are posted, how to
assign the basic tax code for sales and purchases, how to specify the
accounts to which different tax types are posted, and how to assign tax
codes for non-taxable transactions.
Chapter 11 covers the cash journal by explaining what it is and
explaining which items are defined when setting up a new cash journal.
It identifies the document types for cash journal items, explains how to
create G/L accounts for cash journals, and how to set up the cash
journal.
Chapter 12 explains the Financial Statement Versions (FSV). The
chapter looks at how to create an FSV from scratch, covers the
specifications to be conducted when defining FSV, how to call up FSV
hierarchy nodes, and how to assign appropriate G/L accounts.
Chapter 13 explores the Integration of FI with other modules in SAP
R/3. This includes automatic postings of material to FI using the
valuation class of material as the key to which the G/L account
materials are posted, the settings for automatic posting configuration,
how to create inventory accounts using the BSX transaction key, how to
create corresponding credit accounts for GR/IR clearing accounts using
the WRX transaction key, how integration of FI and SD works, and how
to prepare revenue account determination.
Chapter 14 deals with Accounts Receivable and Accounts Payable by
looking at what is Accounts Payable/Receivable, the steps involved in
creating Payable/Receivable, what is Account Group and the function of
Account of Account Group, how to enter Accounting Clerk name under
an Identification code (ID), Create Number Range for Vendor/Customer,
how to resolve Number Range overlaps, Assign number range to
Customer/Vendor group, define account group with screen layout. The
use of Payment terms in SAP, Assignment of Payment Terms to business
partners, the purpose of defining payment terms in SAP, how to create
an Installment Plan. How to configure Cash Discount Taken/Granted,
Define Payment Block Reasons and process payment manually, how to
Maintain Tolerance groups for Employees, Customers/Vendors, and GL
Accounts. Finally, how to Maintain Automatic Outing Payment to allow
the system to make multiple payments of open item invoices.
Chapter 15 looks at the various levels involved in defining dunning
and the specification of Special GL transactions to allow the system to
dun Special GL transactions.
Chapter 16 looks at why it is important to disclose Special GL
transactions separately by using alternative reconciliation accounts. An
explanation of Special GL Transactions includes Guarantees (Automatic
Offsetting Entry (Statistical)) and Down Payments (Free Offsetting
Entry). The Configuration of Special GL Transactions, What is Down
Payment, Down Payment Made, Received and Requested and how to
Define Tax Clearing Account for Down Payments
Chapter 17 looks at ledgers in SAP S4 HANA and the types of ledgers
presented in S4, such as standard ledgers and extended ledger, and
defines accounting principles that form part of parallel accounting. It
also looks at how to define ledger groups, ledger settings for ledgers
and currency types, and how to assign accounting principles to ledger
groups.
Any source code or other supplementary material referenced by the
author in this book is available to readers on GitHub via the book’s
product page, located at www.apress.com/9781484289563. For more
detailed information, please visit http://www.apress.com/source-code.
Acknowledgments
I would like to start first by acknowledging Divya Modi, the acquisition
editor, who encouraged me to write a second edition of my first book
(SAP ERP Financial Accounting) with Apress Publishing and set me on
my toes to make sure the book was completed and published within six
months. Your support and encouragement was of immense value and
highly appreciated. I also want to thank the Apress editorial team, who
contributed to the success of this book.
Secondly, I want to thank Dr. Ravi Surya Subrahmanyam, the
technical reviewer for working with me on this book. Dr. Ravi, I
appreciate your contributions and the way you professionally
coordinated this book project. I also want to thank the developmental
editorial team, for their professional editing skills and for painstakingly
editing this book line-by-line, page-by-page, and chapter-by-chapter to
get it in the finest state. Others whose names have not been mentioned
who have contributed one way or another to the success of this book,
without you, I don’t think this book would have been completed
professionally. My thanks also go to Shonmirin P.A, the production
editor and technical reviewers of this book and for converting the
manuscript into this book.
Finally, I will not forget to say a big God bless to my beautiful
daughter Zoe-Chelsea and to my lovely wife Hephzibah for the moral
support while I was working on this book.
Table of Contents
Chapter 1:​Customizing Financial Accounting Enterprise Structure
in SAP S/​4HANA
Let’s look at the steps involved in this Customizing
Define Company
Define a Company Code
Assign Company Code to Company
Fiscal Year Variant
Year-Specific or Year dependent
Maintain Fiscal Year Variant
Assign Fiscal Year Variant to Company Code
Defining Posting Periods
Define Variants for Open Posting Periods
Assign Variants to Company Code
Open and Close Periods
Summary
Chapter 2:​Defining Chart of Accounts
Master Data
Defining Chart of Accounts
Creating Chart of Accounts
Assign Company Code to Chart of Accounts
Define Account Group
Define Retained Earnings Account
Summary
Chapter 3:​Document Control
Document Control
 Document type
Posting Key
Definition of Number Range Intervals
Defining Document Number Ranges using Copy Subobject
Function
How to Delete Number Range Intervals
Creating your number range intervals from scratch
Copy Another Company Code to your Company Code
Copying Number Ranges to Fiscal Year
Field Status Variants
Define Field Status Variants
Assign Company Code to Field Status Variants
Summary
Chapter 4:​Defining Tolerance Groups for G/​L Accounts and
Employees
Tolerance Groups
Define Tolerance Groups for G/​L Accounts
Default Tolerance Group:​
Define Tolerance Groups for Employees
Define Default Tolerance Groups for Employees
Define Tolerance Groups for Employees
Assign Users to Tolerance Groups
Summary
Chapter 5:​Creating a General Ledger (G/​L)
General Ledger
GL Reconciliation
What is a Master Record?​
 Creating G/​L Account Master Records
Creating a G/​L Account – Office stationery supplies
Creating G/​L Account With Template
Summary
Chapter 6:​Clearing Open Items
Objective
Clearing Open Items
Automatic Clearing Customizing
Create Accounts for Clearing differences
Define a Maximum Exchange Rate Difference
Check Company Code Setting
Foreign Currency Valuation
Exchange Rate Types
Define Valuation Methods
Prepare Automatic Postings for Foreign Currency Valuation
Interest Costs Using Exchange Rate key (KDB)
Exchange Rate Difference for Open Items/​GL Accounts
Exchange Rate Differences for Open Items – Account
Payable
Summary
Chapter 7:​Maintaining Currency Types and Currency Pairs
Currencies
Exchange Rate types:​
Define Standard Quotation for exchange Rates
Enter Prefixes for Direct/​Indirect Quotation Exchange Rates
Define Translation Ratios for Currency Translation
 Update the following fields
Summary
Chapter 8:​GR/​IR Clearing
Objective
GR/​IR Clearing
Invoiced But Not Yet Delivered
Delivered but not yet invoiced
Summary
Chapter 9:​Bank
Introduction
Defining House Bank
Define Bank Account for your House Bank
Bank Statement
Electronic Bank Statement
Electronic Bank Statement
Defining Global Settings for Electronic Bank Statement
Creating Account symbols
Assigning Accounts to account symbols
Manual Bank Statement
Create and Assign Business Transactions
Define Variants for Manual Bank Statement
Check Deposit
Define Posting Keys and Posting Rules for Check Deposit
Summary
Chapter 10:​Tax on Sales /​Purchases
Sales and Purchases Tax
 Basic Settings
Check Calculation Procedure
Define Tax Codes for Sales
Define Tax Account for Output/​Sales
Define Tax Codes for Input/​Purchases
Define Tax Account for Output/​Sales
Assign Taxable Codes for Non-Taxable Transactions
Summary
Chapter 11:​Cash Journal
Objective
Introduction
Create G/​L Account for Cash Journal
Specify the Amount Limit for a Cash Journal
Define Number Range Intervals for Cash Journal Documents
Set Up Cash Journal
Maintain Business Transactions
Summary
Chapter 12:​Financial Statement Versions (FSV)
Objective
Financial Statement Versions
Define Financial Statement Versions
Step 1:​Create Items
Step 2:​Assign Items to your FSV as Subordinates
Change Nodes Texts
Creating Subordinates for Liabilities and Equity
Completing the Nodes for your FSV
 Step 3:​Assign FSV Nodes to G/​L Accounts
Step 4:​Define the Credit/​Debit Shift
Check Assigned G/​L Accounts to FSV
Summary
Chapter 13:​Integration of FI with other SAP S4 HANA modules
Integrate FI with Other SAP Modules
Material Management (MM)
Configuring Automatic Postings
Offsetting Entry for Inventory Posting
Integration with Sales &​Distribution (SD)
Prepare Revenue Account Determination
Summary
Chapter 14:​Accounts Receivable and Accounts Payable
Accounts Payable and Accounts Receivable
Customer Accounts
What is Customer Account Group?​
The importance of Account Group
Defining Accounts Groups with Screen Layout (Customer)
Maintaining the Filed Status Group for General Data of the
Customer Account Group
Enter Accounting Clerk Identification Code for Customers
Creating Number Ranges for Customer Account Groups
Assigning Number Ranges to Customer Account Groups
Vendor Accounts
What is Vendor Account Group?​
The importance of Vendor Account Group
 Defining Account Groups with Screen Layout (Vendors)
Maintaining the Filed Status Group for General Data of the
Vendor Account Group
Enter Accounting Clerk Identification Code for Vendors
Creating Number Ranges for Vendor Account Groups
Assigning Number Ranges to Vendor Account Groups
Terms of Payment
Cash Discounts
Installment Plan
Maintaining Terms of Payment for an Installment Plan
Defining the Payment Terms for Instalment Payments
Defining Cash Discount Base for Incoming Invoices
Incoming Invoices Credit Memos /​Credit Memos – Enjoy
Enjoy Transaction
Defining Document Types for Enjoy Transaction
Defining Tax Code per Transaction
Cash Discount
Cash Discount Granted
Defining Accounts for Cash Discount Granted
Define Account for Cash Discount Taken
Defining Account for Overpayments/​Underpayments
Defining Accounts for Bank Charges (Vendor)
Manual Outgoing Payments
Defining Tolerances for Vendors
Defining Reason Codes (Manual Outgoing Payments)
Defining Accounts for Payment Differences (Manual
Outgoing Payments)
Another random document with
no related content on Scribd:
 „Hoekom die baas hy vra vir Swartbooi? Die baas hy het hom mos
opgepas. En al is hy weg, die baas hy het mos baja sjeld, hy kan
mos maklik betaal,” sê die skepsel met so ’n sataniese glimlaggie
van hartlike voldoening, dat ek somar lus voel om ’n handvol gruis by
sy keelgat af te druk.
Ek het gelukkig my £150 behou, want Swartbooi was eerlik
genoeg om die diamant aan sy baas terug te besorg, maar hierdie
voorvalletjie het vir my geleer hoe onmoontlik dit vir die delwer is om
sy werksvolk op te pas, en dat hy feitlik aan hulle genade oorgegee
is. Het hy eerlike kaffers, dan is dit ook nie nodig om hul op te pas
nie, maar het hy oneerlike volk, nou ja, dan moet hy maar self ’n plan
uitdink. Ek het nie raad vir hom nie.
Hoe Swartbooi daardie kosbare steentjie so vlak voor my oë kon
verduistermaan, weet ek tot vandag toe nog nie, maar die feit bly
daar dat hy dit wel gedoen het.
Nou, leser, sal jy miskien beter verstaan waarom die owerheid die
trepstelsel op die delwerye ingevoer het. Was dit nie in swang nie,
dan sou die onwettige diamanthandel welig op die diekens gefloreer
het, en sou die eerlike delwer maar baie min vrug op sy arbeid
gesien het. Selfs onder bestaande omstandighede gaan dit maar
moeilik en vind daar nog baie oneerlikheid plaas.
Maar ongelukkig is hierdie trepstelsel ’n uiters gevaarlike wapen in
die hande van die minder eerlike speurder, en kan dit alte maklik
gebeur dat die onskuldige persoon in die val gelei en gevang word.

II.
Koos Blikkies was ’n interessante persoonlikheid. Nie juis rysig
van gestalte nie, was hy die besitter van ’n paar krom bene en
besonder lang arms. As ’n mens hom op ’n afstand sien aankom,
dan dink jy onwillekeurig aan Darwin se ewolusieteorie. Beskou jy
hom egter van naderby en kyk jy hom reg in die oë, dan vergeet jy
heeltemal sy krom bene en sy abnormale arms. So ’n ope en eerlike
gesig sien jy nie aldag nie, en al is dit miskien ’n bietjie vuil van die
stof, dan nog trek dit dadelik die aandag van elkeen wat hom vir die
eerste keer ontmoet.
Die naam Blikkies, verstaan ek, het hy met die driejarige oorlog
verwerf. Hy was eintlik die groot man gewees om vyandelike forte op
te blaas. En vir hierdie doel het hy kondensmelkblikkies gebruik wat
hy met dinamiet gelaai het. Koos self het die bynaam as ’n eretietel
beskou en was selfs trots daarop.
„Ek hou baie van boerdery, maar die boerdery hou niks van my
nie,” het hy eendag geantwoord op my vraag wat of hom dan
delwerye-toe gedrywe het. Maar ek het later uitgevind dat Koos
Blikkies se bure en sogenaamde vriende so van sy goedhartigheid
en vrygewigheid misbruik gemaak het dat hulle hom totaal
gerinneweer het. Met ’n wa, ’n span osse, ’n tent, ’n vrou en ses
kinders, ’n paar pikke en grawe en £100 kontant het hy uit die
boerdery gestap en op Kreepoort geland.
Die eerste jaar het die Geluksgodin haar gesigskant vir hom
getoon en het hy goed geld gemaak. Maar hier het dit ook maar nes
voorheen op sy plaas gegaan. Sy bure wat minder gelukkig was as
hy, het so dikwels van hom geleen en so selde weer die geleende
terugbetaal, dat Koos Blikkies aan die end van die jaar ryk aan
vriende maar arm aan geld was.
„Ek kan tog nie die arme mense rondom my van ellende sien
vergaan nie, en hulle sal my weer op ’n ander keer help as ek in
verleentheid is,” het hy aan sy vrou gesê toe sy hom vir die
duisendste keer gesmeek het om tog minder rojaal geld en goed uit
te leen.
Koos Blikkies is een van die weinige mense op aarde wie se
vertroue in sy medemens nie maklik kan geskok word nie. Self so
eerlik, opreg, eenvoudig en goedhartig, kon hy nooit iemand anders
van verkeerde of oneerlike motiewe verdink nie. Maar aan die ander
kant het hy nie geskroom om ’n man in sy gesig te sê wat hy van
hom dink as hy hom op ’n skelmstuk betrap het nie. En by so ’n
geleentheid kon hy hom nogal van besonder keurige taal bedien.
 Speurder Midas was g’n vriend van die delwers nie, en hy het
onomwonde verklaar dat in sy opienie al die delwers ’n klomp skurke
was. Die leser sal derhalwe maklik kan begryp waarom hy en die
delwers mekaar nie juis uit liefde omhels het nie. Op die delwerye
het die gerug weleens die rondte gedoen dat Midas self nie bo
verdenking was nie. En die een delwer het in sy buurman se oor
gefluister dat die oneerlike skurk minder kans staan om getrep te
word as die eerlike man. Ja, dat Midas self ’n aandeel had in die
I.D.B.
„Het oom Koos gehoor dat die arme Jan Emmer vanmôre vroeg
getrep is?” sê Gert Struis aan sy buurman.
„Jy wil tog nie vir my kom vertel dat daardie arme sukkelaar
gevang is nie? Ek sal nooit glo dat Jan Emmer skuldig is nie!” sê
Koos Blikkies, en sy oë blits van verontwaardiging.
„Ja, Oom, ek het so flussies gesien dat Midas hom dorp-toe vat.
Hy loop tussen twee kafferpolies, en een van hulle het my vertel dat
Jan Emmer vir I.D.B. gevang is,” gaan Gert voort.
„En wat moet nou van sy siek vrou en babetjie word?” vra Koos
Blikkies weer.
„Die Here alleen weet, Oom. Dis juis deur hulle wat hy getrep is.”
„Hoe kan dit deur hulle wees, man? Jy praat nou somar nonsens,”
sê Koos, en ’n mens kon sien dat hy hom vererg.
„Nee, tog nie, Oom. Gister was die dokter by Jan Emmer se tent
en hy het die vrou en die babetjie see-toe georder. As hulle nie gaan
nie, het hy gesê, dan sou hul nog uiters ’n ses maande kan lewe.
Oom weet seker hoe hardop die arme Jan is en hoe lank Midas al
probeer om vir hom te trep. Dis hierdie soort game wat Midas speel
wat my bloed laat kook. Hy wis dat Jan byna enigiets sou waag om
geld in die hande te kry, sodat hy sy vrou en kind kan see-toe stuur
volgens die dokter se orders, en nou maak Midas van Jan se ellende
gebruik om die arme sukkelaar te trep en...”
Hier raak Gert se verontwaardiging vir hom meester en kon hy nie
voortgaan nie.
 „Skandelik!” roep Koos Blikkies, „skandelik! En dan is die vent
nogal kamtig iemand wat moet toesien dat die wet uitgevoer en die
orde gehandhaaf word. Maar kan ons dan niks doen om die arme
Jan uit die tronk te hou nie?”
„Ek vrees ons kan niks daaraan doen nie, Oom, want Jan is
werklik getrep. Verlede nag om drie-uur het ’n kaffertrep hom ’n tien-
carat aangebied vir £10 en Jan het in die strik geloop. Die gedagte
aan sy vrou en babetjie se toestand het natuurlik die deurslag
gegee. Maar is dit nou regverdig om iemand in Jan se toestand so in
die versoeking te bring? Is dit nou reg om ’n man wat nog altyd eerlik
en ordentlik was, in ’n skelm te herskep? Waarom probeer hy nie
liewer daardie Moor Seal vang nie? So wragtag, Oom, as hul
daardie duiwel van Kreepoort nie wegneem nie, dan word hy nog
gelynch!”
Hierdie laaste sin het Gert op so ’n toon geuit dat Koos Blikkies jou
werklik-waar moes skrik.
„As ek in Jan Emmer se plek was, dan sou ek dieselfde gedoen
het,” sê Koos Blikkies, „en die persoon wat vir so iemand ’n trep stel,
is absoluut uit die bose en verdien om gestraf te word honderd maal
meer as die arme slagoffer wat deur sy duiwelse lis gevang is.”
In ’n armoedige hut op Kreepoort lê ’n arme vrou en haar kindjie
op hulle uiterste; maar wat het die wet daarmee te maak? Jan
Emmer is skuldig en moet gestraf word!

III.
Die treppery van Jan Emmer het ’n groot opskudding verwek op
Kreepoort. Die volgende dag kon ’n mens orals tussen die kleims
groepies delwers druk in gesprek met mekaar opmerk. Dit het alles
oor die een onderwerp gegaan, en die gemoedere was net warm.
Het Koos Blikkies nie die delwers tot gematigdheid aangespoor nie,
dan weet die liewe Vader alleen wat sou plaasgevind het.
„Nie met geweld nie,” het hy gesê, „maar met uitoorlê sal ons vir
Midas die les leer. Moet net nie oorhaastig te werk gaan nie.” En
hierop het die delwers na hulle kleims toe gegaan en die verder
verloop van sake in Koos se hande gelaat.
Vir Gert Struis en Piet Visasie het hy sy planne meegedeel. „Dit
sal nooit gaan om teveel konfidante te hê nie, want dan is ons
geheim netnou op die vlakte,” het hy aan hulle gesê.
„Maar wat is dan Oom se planne?” vra Gert.
„Kyk, neef, ek het vanmôre weer ’n mooi vyftiencarat-klippie gekry;
Swartbooi het dit so ’n uur of wat gelede vir my gebring. Hy het dit
somar in die kleim uitgekap.”
„Maar hoor, Oom is darem gelukkig,” val Gert hom in die rede.
Sonder om notiesie te neem van Gert se interrupsie gaan Koos
Blikkies voort: „Ek kan vir Swartbooi vertrou, want jy weet seker dat
ek eenmaal sy lewe gered het—maar dis nou tot daar-en-toe—en ek
gaan hom as trep gebruik om daardie Moor Seal te vang. Want as ek
vir Seal gevang het, dan het ek vir Midas ook in die hande.”
„En is Oom nie bang om die diamant te verloor nie?” vra Gert.
„Glad nie, neef, glad nie; ou Swartbooi sal my nooit bedrieg nie, en
hy is vir Seal te slim. Maar ek het jou en Piet Visasie se hulp nodig.
Ek weet Piet is ’n kêrel wat sy mond kan hou en wat nie maklik skrik
nie.”
„En hoe sal Oom vir Midas vang deur vir Seal te trep?” vra Gert
weer.
„Dis te lank om vir jou nou al die redes vir my gevolgtrekkings hier
uiteen te sit. Oefen maar geduld; jou nuuskierigheid sal oor ’n dag of
wat bevredig word. Seal ag homself so veilig met sy onwettige
handel dat hy baie maklik gaan gevang word.”
„Nou goed, Oom kan op my reken. Laat hoor nou Oom se planne.”
„Kyk,” begin oom Koos, „Swartbooi vertel aan my dat hy Seal se
rolplek ken. En hy weet te sê dat Midas altyd sorg dra dat daar nooit
’n kafferpolies in die nabyheid kan kom nie. Nou het Swartbooi al vir
Seal gepols, en hy sê die Moor is baie gretig om besigheid te doen.
Ons weet ook dat Midas op Smartendal se groot dans is. Môre-
oggend om drie-uur gaan Swartbooi my vyftiencarat-diamant aan
Seal verkoop, en jy, Piet Visasie en ek, sowel as twee
kafferkonstabels gaan die Moor vang. Verstaan jy nou?”
„Ja, Oom, en as ons daardeur somar vir Jan Emmer ook kan
loskry, dan sal ek meer as beloon vir die moeite voel.”
„Wie weet, neef, wie weet? Miskien het alles vir die beste gebeur!”
En met hierdie woorde stap Koos Blikkies na sy tent toe.
Daardie nag is die net nog ’n slaggie uitgesprei, maar hierdie keer
om ’n regte roofvoël te vang, en dit was nie tevergeefs nie. Seal is
op heterdaad betrap, en daar was vyf ooggetuies!

IV.
Belangstelling sowel as nuuskierigheid het my hof-toe gedrywe op
die gedenkwaardige dag van 9 Junie, 192..., toe Jan Emmer en Seal
voor die regter moes verskyn.
Dit was op ’n Vrydag, en daar die meeste delwers tog op daardie
dag na Smartendal moes kom om hulle diamante te laat registreer
alvorens hulle dié mag verkoop, was die hofsaal ver te klein om die
skare van delwers te bevat en moes etlike honderde teleurgesteld
omdraai.
Daar is ’n doodse stilte in die hof toe die regter sy plek op die
regbank inneem, en toe Jan Emmer se naam uitgeroep word, kon ’n
mens ’n speld hoor val.
Die beskuldigde stap met lustelose tred die boks binne, en dit
moes ’n hart van staal gewees het wat op daardie oomblik g’n
medelyde met hom gehad het nie. Die versreël uit Gesang IV het my
onwillekeurig te binne geskiet: „Wordt ergens zo betreurenswaard ’n
schepsel Gods gevonden?” toe ek my oë op hom rig.
Met geboë hoof, arms wat slap langs sy liggaam hang, en oë wat
te skaam is om op te kyk, staan hy daar, waarlik ’n
betreurenswaardige skepsel Gods. Sy klere is nog vuil van die rooi
stof van die diekens, en sy hare hang in toiings oor sy voorkop. Ja,
ek kon sweer dat selfs oor die juts se gesig ’n sweem van jammerte
vir ’n oomblik geflits het.
„Jan Emmer, pleit jy skuldig of onskuldig op die aanklag?” vra die
publieke aanklaer.
„Skuldig,” klink die nouliks hoorbare antwoord.
„Jy pleit skuldig op die aanklag dat jy onwettig ’n ruwe diamant van
’n kaffer gekoop het,” sê die regter, „en as delwer behoort jy tog te
weet dat dit as ’n baie ernstige oortreding in die oog van die wet
beskou word. Jy weet ook wat die straf is in so ’n geval. Sover ek
weet was daar g’n versagtende omstandighede wat jou tot so ’n
misdaad gedrywe het, gewees nie, en daarom vonnis ek jou tot......”
Onverwags klink daar ’n stem van uit die gehoor in die hofsaal.
Verstoord kyk die regter in daardie rigting, en aan die uitdrukking op
sy gesig was dit duidelik te sien dat hy daardie persoon sonder
verder versuim gaan laat uitgooi. Dog tot aller verbasing verander
die kwaai uitdrukking op die juts se gesig, en op byna vriendelike
toon vra hy: „Weet u miskien iets van die saak af en wil u getuienis
aflê?”
„Ja, edelagbare,” sê Koos Blikkies, en sy stem klink helder deur
die hofsaal.
„Nou kom dan vorentoe en kom lê jou getuienis hier in die
getuiehokkie af,” herneem die regter.
Sonder om ’n oomblik te aarsel vleg Koos Blikkies sy weg deur die
gedrang na die getuieboks toe, en met ’n diep buiging aan die regter
en die jurielede begin hy sy verklaring, wat egter meer ’n pleidooi
was as iets anders:
„Edelagbare regter, en here lede van die jurie, ek weet ek praat
namens al die delwers van Kreepoort as ek u my hartlike dank
toebring vir die geleentheid om ’n woordjie ter verdediging van Jan
Emmer te spreek.” Ek het my verbaas oor die keurige taal waarvan
Koos Blikkies hom bedien en kon merk dat die regter en die jurie
ewe verbaas was as ek. „U het soewe van versagtende
omstandighede gewag gemaak,” gaan Koos voort, „en edelagbare
regter en lede van die jurie, as daar ooit versagtende omstandighede
bestaan het, dan was dit in hierdie geval wat u nou geroepe word om
vonnis oor te vel. Hier het u voor u ’n man wat beter dae geken het;
’n man uit ’n goeie huis, fyn opgevoed en getroud met ’n dame ewe
goedgekonnekteer as hy. Sonder sy eie toedoen bevind hy hom met
famielie en al op Kreepoort vandag; sy sogenaamde vriende,
waarvan party gegoede mense is, het hom tot die bedelstaf
gedrywe. Maar ek wil u kosbare tyd nie alte lank in beslag neem nie,
en sal dus nie verder oor die beskuldigde se verlede uitwei nie... Op
die delwerye het dit met die beskuldigde van sleg tot erger gegaan.
Die eerste ses maande het hy ’n blink geloop, en tot oormaat van
ramp word sy vrou en kind ernstig siek. Die dokter besoek die
delwerye, en op mooipraat van enige delwers beskuldigde se tent.
„‚Jou vrou en kind moet see-toe,’ raai die dokter aan, ‚anders gee
ek hul nog uiters ses maande om te lewe.’ Edelagbare, stel u nou in
die plek van die beskuldigde! Ek weet u het ook ’n dierbare eggenoot
en kinders,—wat sou u gedoen het as u onder daardie
omstandighede die kans aangebied is om geld in hande te kry om
die kosbare lewe van u dierbares te red?—As u anders sou
gehandel het as Jan Emmer, dan is u van beter stoffasie gemaak as
hy en ek en die gewone delwer.”
Hier breek Koos Blikkies se woordevloed vir ’n oomblik af, en die
hoofde van al die teenwoordiges gee ’n nouliks sigbare knik van
instemming met sy pleidooi.
„Ten volle bewus van Jan Emmer se ellendige toestand,” vervolg
Koos Blikkies, „stel Midas, wat u ’n speurder noem, maar vir wie ons
’n minder vleiende naam het, sy trep vir hom.” Met moeite bedwing
die spreker hom, en met ’n stem wat van verontwaardiging tril, bars
hy uit: „Is dit nou reg en geregtigheid, edelagbare regter en here lede
van die jurie, om ’n man wat in Jan Emmer se gemoedstoestand
verkeer, te trep?—Dis die werk van die duiwel, edelagbare, dis uit
die bose!”
Koos bly weer ’n rukkie stil. ’n Mens kon sien dat èn die juts èn die
jurie getroffe was. „Ons pleit vir die ligste straf wat u kan oplê,
edelagbare. As dit moontlik is, vra ons om die genade van die hof.
Kan dit egter nie, dan versoek ons nederig om ’n opgeskorte vonnis
of ’n geldelike boete, want dié sal ons betaal, en namens die
delwersgemeenskap beloof ek dat ons sal sorg dra dat die
beskuldigde saam met sy vrou en kind see-toe sal gestuur word.
Ons onderwerp ons volgaarne aan u uitspraak.”
Koos Blikkies gaan sit, en die atmosfeer is nou so gespanne dat ’n
mens amper bang voel om asem te haal.
Die jurie is sigbaar aangedaan, en hoewel die regter niks laat
merk nie, kon ’n mens tog aan sy stem hoor dat ook hy onder die
betowering van Koos Blikkies se welsprekendheid geraak het.
„Ek simpatiseer met jou, Jan Emmer,” sê die regter eindelik, „want
die bose self kon nie ’n beter tyd en geleentheid uitgesoek het om
jou val te bewerkstellig as wat Midas die speurder geprakseer het
nie. Maar jy is skuldig, en die wet moet gehoorsaam word. Ek maak
jou straf egter so lig as ek kan, en hiervoor moet jy die vriend wat so
’n kragtige pleidooi vir jou gelewer het, danksê. Dis jou eerste
misdaad, en die vonnis van die hof lui: agtien maande tronkstraf,
opgeskort vir agtien maande! Laat dit vir jou ’n waarskuwing wees!”
Noudat die spanning van die laaste paar uur verby is, vergeet die
delwers glad waar hulle is. Dit klap in die hande en stamp met die
voete dat hoor en sien vergaan. Dit het moeite gekos om weer stilte
in die hof te verkry.
Dit was die merkwaardigste hofsitting wat ek ooit in my lewe
bygewoon het.
Seal is gevonnis, en Midas se medepligtigheid het met die verhoor
uitgekom. Hy is saam gevonnis en later uit die diens ontslaan.
Jan Emmer se vrou en kind is fris en gesond, en hulle woon nie
meer op die delwerye nie. Hy is voorman op Koos Blikkies se plaas.
Laasgenoemde se geluk het spreekwoordelik geword op Kreepoort,
en ’n jaar na die hofsitting het hy genoeg geld gemaak om ’n mooi
plaas te koop en kontant af te betaal.
Ek hoop ek klap nie uit die skool as ek aan die nuuskierige leser
vertel dat Koos Blikkies in die jaar 18... een van die briljantste
debatteerders was wat ooit op die Kollegebanke in Kaapstad gesit
het.
 HIERDIE BOEK IS GEDRUK DEUR
MASKEW MILLER BEPERK,
IN HUL STANDERD-PERS, KAAPSTAD.

MASKEW MILLER SE

LEES-MET-LUS
LEESBOEKE
DEUR
P. IMKER HOOGENHOUT, B.A.,
J. P. BOTHA, B.A., en P. M. van der LINGEN, B.A.
(Skoolinspekteurs in Transvaal.)
Die boekies bevat ’n groot aantal illustrasies, waarvan die
meerderheid heeltemaal origineel, en die inhoud van die boekies is
fris en lewendig.
Dit is die bedoeling van die skrywers om ’n serie Leesboeke in die
skool te bring wat alles wat tot dusver uitgegee is, sal oortref.
VIR SUB-STANDERD A. OF GRAAD I.

Eerste Boekie
Twede Boekie

VIR SUB-STANDERD B. OF GRAAD II.

Derde Boekie

VIR DIE STANDERDS:

Standerd Een.
Standerd Twee.
Standerd Drie.
Standerd Vier.
Standerd Vyf.
Standerd Ses.
Standerd Sewe.

Maskew Miller Beperk

KAAPSTAD

MASKEW MILLER’S

English Readers
FOR

SOUTH AFRICAN SCHOOLS

AND SCHOLARS
A Series of Ten Books, including a Teachers’ Handbook
 THE WHOLE UNDER THE EDITORSHIP OF
Mr. JAMES RODGER, M.A.
Inspector J. F. SWANEPOEL, B.A.
Inspector CHARLES HOFMEYR, B.A.
The Series referred to above is the result of many months
thought and practical experiment on the part of the editors, two of
whom—Inspectors of Education for the Cape Province—have for
some years made the teaching of English to Afrikaans-speaking
children a special study, and it is in a measure to provide a well
graded series, with a distinct South African atmosphere, that this
work has been undertaken.
The format of the series will be uniform in style and size with that
highly successful series of Afrikaanse Leesboeke „Lees met Lus.”
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1.F.3. LIMITED RIGHT OF REPLACEMENT OR REFUND - If you

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