Background documentation Billing Document Transfer to Financial Accounting 

Flexible Transfer Functions

Media Sales and Distribution contains special functions (programs) for use in transferring billing documents to Financial Accounting. A distinction is made between the following transfer types according to the different posting transactions in billing document transfer:

·  Individual transfer

·  Collective transfer

·  Payment card transfer

·  Collection transfer

Each transfer type corresponds to a transfer function (see the separate documentation on the transfer type).

Transfer Time

You can perform billing document transfer at any time after billing. To do this, you must schedule the corresponding transfer functions (programs) to be run in SAP background processing. Billing documents can be edited up to the point at which transfer takes place.

Customizing Settings

·  Accounting method for company code; IMG path: SAP Media Media Sales and Distribution Periodical Sales and Distribution Revenue Deferral General Settings Definition of Accounting Method for Each Company Code.

The definition of the accounting method (for each company code) is a basic setting for revenue deferral.

¡  In the German accounting method, revenue is only deferrable after billing document transfer.

¡  In the Anglo-American accounting method, revenue becomes deferrable once the service (delivery) has been performed regardless of billing document transfer.

·  Transfer technique. Transfer can be performed using two different techniques:

¡  Via batch input (by creating and reading batch input sessions)

¡  Via the FI/CO interface by direct posting to financials (the FI/CO interface is the standard interface with financials in the SAP System). If you use the FI/CO interface for data transfer, you can define (summarize) the field list for the FI documents.

IMG paths:
SAP Media
General Settings Activation of FI Interface for Transfer (IS-M/SD)
SAP Media
Media Sales and Distribution Periodical Sales and Distribution Billing Transfer of Billing Documents to Financial Accounting Define FI Document Summarization (for FI/CO Interface).

·  All the required settings for transferring billing documents to Financial Accounting (define document types for Financial Accounting, maintain document types for billing, assign VAT codes, convert payment methods for collective billing document transfer, define account for VAT differences, define limit amounts for data medium exchange, define posting periods for fiscal year); IMG path: SAP Media Media Sales and Distribution Periodical Sales and Distribution Billing Transfer of Billing Documents to Financial Accounting.

·  All the necessary settings for transferring revenue to Financial Accounting; IMG path: SAP Media Media Sales and Distribution Periodical Sales and Distribution Revenue Deferral Data Transfer to Financial Accounting  ...

·  The assignment of G/L accounts must be maintained in Customizing for revenue account determination. The first G/L account field (SAKN1) contains the revenue account and the second G/L account field (SAKN2) contains the revenue deferral account.IMG path: SAP Media Basic Functions Account Assignment Account Assignment in Media Sales and Distribution Revenue Account Determination Assignment of G/L Accounts.

Revenue Account Determination

The system performs revenue account determination during billing document creation. When this is done, price conditions are assigned to a revenue account (or revenue deferral account) and the surcharges and discounts are assigned to a sales deduction account (or revenue deferral account). The settings for revenue account determination are defined in Customizing. IMG path: SAP Media Basic Functions Account Assignment Account Assignment in Media Sales and Distribution Revenue Account Determination.

You should note the following when assigning G/L accounts in Customizing for revenue account determination:

·  If you want to perform revenue deferral, assign the revenue account in the first G/L account field (SAKN1) and the revenue deferral account in the second G/L account field (SAKN2).

·  If revenue deferral is not to take place, e.g. in the case of monthly advance billing, enter the same revenue account in both G/L account fields (SAKN1 and SAKN2).

·  If billing is performed retroactively, you only need to enter the revenue account in the first G/L account field (SAKN1).

Transfer Block for Billing Documents

If revenue account determination cannot be performed correctly during billing, the system sets a transfer block in the relevant billing documents during billing. You can use the analysis function to identify the errored entries in the account determination tables. If the entries in Customizing for account determination are correct, the system removes the transfer block from the billing documents.

Revenue Deferral

Revenue deferral takes place during billing document transfer to Financial Accounting or during amortization of orders with a liability account. During revenue deferral, the revenue is first updated in a revenue deferral account and only posted on the due dates. The following types of revenue deferral are possible:

·  Period-related revenue deferral

Revenue for unlimited subscriptions for which billing is performed in advance is deferred to the posting periods. For example, the revenue from a year's subscription is deferred to twelve monthly posting periods. The deferred revenue is posted periodically, e.g. at the end of the month, from the revenue deferral account to the real revenue account.

·  Revenue deferral per issue

Revenue for unlimited subscriptions for which billing is performed in advance is deferred to all the issues in the billing period. For example, the revenue from a year's subscription is deferred to twelve copies. The deferred revenue is posted periodically, e.g. at the end of the month, from the revenue deferral account to the real revenue account.

·  Service-related revenue deferral with liability account

Revenue deferral does not take place during billing document transfer. This revenue deferral type is only relevant for subscriptions with a liability account (renewal or delivery subscriptions). Service-related revenue deferral with a liability account is processed differently according to the accounting method. The revenue is normally deferred at the amortization time of the issue delivered. Exception: If you are using the German accounting method, revenue deferral only takes place at the amortization time if the billing document has been created and transferred. This means revenue deferral is possible at the following times:

¡  After billing document transfer when using the German accounting method

¡  Independently of billing document transfer when using the Anglo-American accounting method

 

 

 

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