lingkungan usaha

Di Sumedang tepatnya di perum gunung puyuh permai no.41 jenis usaha di bidang makanan khususnya kue memiliki peluang yang sangat menjajikan, karena kue kering sendiri adalah makanan harus selalu ada pada saat momen idul fitri. Selain itu daerah tempat tinggal saya adalah salah satu kumpulan pecinta kue kering. Oleh karena itu kami bertekad mengembangkan usaha pembuatan kue (kering), karena ditunjang dari banyaknya peluang dalam mengembagkan jenis usaha ini.

jenis usaha yang direncanakan

EC sepakat untuk membuat suatu usaha di bidang makanan yaitu pembuatan kue (kering). Dengan jenis kuenya yaitu kue keju, nastar keju, putri salju, bantal cokelat, cookies stoberi dan cookies blueberry. EC yakin usaha ini akan berkembang dengan baik karena EC sudah menjalin kerjasama dengan beberapa kantor-kantor,warung di sekitar sumedang sendiri, dan memiliki reseller di bandung.

jenis usaha yang dikelola

Eryka Cookies bergerak di bidang makanan yaitu pembuatan kue kering. EC memilih usaha di bidang makanan karena usaha ini disesuaikan dengan kebutuhan dan dengan skill yang EC miliki serta faktor pendukung yang memadai untuk megembangkan usaha ini.

jnc

PT BCS kerap disebut sejumlah pihak boros dalam menjalankan usahanya. Pasalnya, enggan menggunakan mesin pembuat kue. Namun, ungkap Jodi, itu memang disengaja lantaran idealisme mereka.  “Kami besar bukan karena modal besar, tapi tumbuh perlahan bersama warga sekitar yang jadi karyawan kami. Kami tak ingin tinggalkan mereka. Kepada konsumen, saya selalu katakan, mereka tak hanya beli kue, tapi juga beli cinta karyawan kami yang membuat kue itu dengan tangan mereka,” pungkas Jodi.

jnc

Sebelumnya, J&C telah pula mengeluarkan kue Kastengel Lada Hitam jelang Natal tahun lalu dan kue Putri Bomba saat Lebarannya. Sedangkan Ina Cookies menampilan Putri Barokah pada Lebaran 2012 silam.

Saat ini, meski sudah memasuki pasar di Singapura dan Malaysia, ungkap Jodi, PT BCS tengah memperkuat pasar di dalam negeri. “Ini terutama mengantisipasi datangnya era Komunitas Masyarakat Ekonomi ASEAN pada akhir 2015,” ujarnya.

jnc

Dibandingkan penjualan menjelang Natal atau Imlek pun, tambah Jodi, jelang Idul Fitri paling besar peningkatannya. “Saat Lebaran itu bisa dikatakan 80% dari penjualan kami, sedangkan Natal dan Imlek masing-masing 10%-nya. Tradisi makan kue kering memang saat Lebaran,” tutur putra pertama pendiri J&C, Dedi Hidayat dan Diah Susilawati, ini.

Inovasi

Tiap menjelang momen besar, J&C, Ina Cookies, ataupun La Diva akan selalu mengeluarkan produk baru. Lebaran kali ini, J&C hadirkan kue Lidah Kucing Melet, Ina Cookies dengan Opor Ayam Kukis, sedangkan La Diva sodorkan Blue Velvet. “Lidah Kucing Melet itu rasanya pedas, sedangkan Opor Ayam ya kue rasa opor, sedangkan Blue Velvet mengikuti tren cake,” jelas Farhan Basyir, Marcom Manager PT BCS.

jnc

ujuan penggabungan itu, papar Jodi, lantaran generasi pertama pendiri kerajaan kue kering ini merasa masih sanggup membimbing generasi kedua agar tak ada persaingan yang membawa perpecahan di kemudian hari. “Selain itu, juga demi efisiensi dan peningkatan kualitas. Nama Bonli diambil dari nama nenek kami,” ujarnya. 

Saat bulan puasa seperti saat ini, kegiatan pembuatan kue kering di sana menjadi teramat sibuk. Jika pada hari biasa produksi kue hanya melibatkan sekitar 270 karyawan, saat menjelang Lebaran sampai mempekerjakan 1.000-an orang. “Kue kering memang penjualannya tergantung event-event seperti ini. Hari biasa, produksi kami hanya produksi 500-an toples tiap hari untuk jaga stok toko saja. Sedangkan jelang Lebaran kami produksi 10 ribu toples tiap hari,” papar kelahiran Bandung, 7 Januari 1987 ini.

jnc

BCS pertahankan pembuatan kue dengan tangan karena tak ingin tinggalkan warga sekitar yang turut membesarkan.

Pastilah sudah banyak yang mafhum, kawasan Bojong Koneng Atas, Bandung, Jabar, merupakan satu sentra kue kering terkemuka di Tanah Air. Soalnya, di sanalah bisa ditemui tiga produsen kue kering tersohor, yakni J&C, Ina Cookies, dan La Diva.

Kabar terakhir, ketiga produsen kue yang sebenarnya bersaudara itu kini telah bergabung di bawah satu bendera, Bonli Cipta Sejahtera (BCS). “Tapi, nama J&C, Ina Cookies, atau La Diva dipertahankan. Masing-masing punya ciri. Ina Cookies, misalnya, menyasar konsumen muslim, La Diva produk premium,  J&C ke konsumen umum,” ungkap Jodi Janitra, Direktur Marketing PT BCS.

EC

harga beda jauh, rasa tidak kalah enaknya.

EC

menurut pemilik EC, untuk tahun ini mungkin para konsumen harus memesan jauh jauh hari untuk mendapatkan produk EC karena banyaknya pesanan dan jumlah stok yang terbatas.

EC

Reseller EC

untuk menjadi reseller EC tidaklah sulit, EC sangat membuka lebar kesempatan untuk siapapun yang ingin menjual produk EC. dan persyaratannya pun tidak rumit

promosi EC

promosi EC dilakukan dari mulut ke mulut selain itu EC juga memasukan produknya ke kantor kantor.

EC part 5

banyaknya pesaing memuat EC harus banyak berinovasi untuk menyeimangkan atau untuk melawan pesaingnya. tetapi EC tidak takut walaupun anyak pesaing, konsumen setianya pasti membeli produknya.

quiz sap

produk eryka cookies

kue keju erykacookies

EC part 4

kue yang paling bayak peminatnya yaitu :

• kue keju
• nastar
• sagu keju
• bantal cokelat

Eryka Cookies 3

untuk masalah harga jangan ditanya lagi, EC lebih terjangkau daripada pesaingnya. harga mulai dari 35r-70rb, mengapa ec lebih terjangkau ? karena positioning ec sendiri adalah kue enak yang bisa dinikmati seluruh kalangan

eryka cookies 2

EC memagi 2 segmen yaitu kalangan menengah keawah dan semua kalangan. untuk target marketnya sendiri EC untuk seluruh kalangan. EC memposisikan produknya ini dengan kue enak yang bisa dinikmati seluruh kalangan.

Eryka Cookies

pada tahun 2002 ibu tini triani ersama anaknya membuka usaha kue kering yang di eri nama Eryka Cookies. nama Eryka sendiri yang erarti Enjang Rusoma dan Yuyun KArmila yang tidak lain adalah nama orang tua ibu tini. awalnya ibu tini tidak bermaksud membuat bisnis ini, beliau hanya hobi membuat kue saja. namun kerabat terdekat menyarankan beliau agar membuka bisnis kue karena kue yang dibuatnya sangat enak.

Quiz sap

soal bab 5

21. Jelaskan vendor master account payable
22. Jelaskan yang disediakan oleh vendor master account payable
23. Jelaskan general data
24. Jelaskan company code data
25. Jelaskan purchasing organization data
26. Jelaskan asset management
27. Jelaskan asset class asset master record
28. Jelaskan asset account balance

JAWABAN
1. The accounting system with its various sub units is a crictical part of the SAP solution. The integration of the various aspects of accounting with each area other and with logistics and human resources applications becomes a management tool for all company departments
2. Tools available To the management team so they can produce reports that track progress and results on internal basis,
3. Financial accounting
- G/L Accounting
- Accounts payable and accounts receivable
- Aseet accounting
4. –G/Laccounting
–Accounts Payable and Accounts Receivable
–Asset Accounting
5. Komponen Corporate Finance Management (CFM) :
- Corporate finance management (planning, analysis,decision support, finance transaction,payments, and risk capabilities in various group environtment)
- Treasury management (cash,stocks, bonds, and derivatives) enterprise controlling includes:
- EIS (executive information system)
- Profit center accounting
- Legal consilidation
6. Profitabiility and sales accounting includes: profitability analysis
7. Komponen product cost controlling:
- Product cost planning
- Cost object controlling
8. Komponen ovrhead cost controlling :
- Cost centers
- Internal orders
- Activity based costing
9. Allows company-wide planning of capital investment programs and control of individual capital investment measure
10. Project management : allows efficients planning, cost sensitive control, and target orieted implementation of project with comprehensive integration with controlling and logistics
11. General ledger :
- Operation transaction (for example : issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
- Posting transaction in subdiary ledgers (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
- Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system active
12. In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year

13. The profit and loss statement and the balance sheet are the two major financial reports that every public company publishes.
14. - Company
This represent a legally autonomous entity, composed of one or more company codes
- Company code
This represent the tax law (national) view of the company. Fiscal calendar, local currency, and tax reporting requirements determine the design of the complete and reconciled tracking system.
- Bussines area
This helps depict internal structures for external segment reporting. You use the bussines area to analyze selected balance sheet items and profit and loss statements for product divisions or regional structures
- Functional area
This area dislays the profit and loss statement according to cost of sales accounting. This in comparison to period accounting,which differs depending on the request.
- Profit center
With its flexible design, the controling term is used to depict internal areas of responbility.
15. The FI component offers a flexible methode for setting up general ledger to meet various goals concerning legal issue, value flow, and classification of postings. The chart of accounts is a classification system defined by accounting to record values or value flows.
16. - as an operational chart of account : the operational chart of accounts contains the accounts currently used in day to day transaction with the system.
- As a local chart of account : the local chart of accounts contains the account that area necessary to fulfill legal requirements.
- As a group chart of account : the group of accounts contains all accounts that apply throughout the corporate group.
17. Costumer Master

A costumer master contains key information that defines the business relationship between a company and its costumer.Company code data controls the posting procedure and subsequent processing,such as payments and dunning.Sales organization data provides information on costumers for support execution of such business processes as entering sales orders,shipping,billing,and processing payment.
18. The costumer master;s three part structure is represented by:
General Data: This data is equally relevant to every company code and every sales organization within a company
Data for Company Codes: This data reflects company-specific agreements with costumer.
Data for Sales : This data has different characteristics for a company’s sales organizations and channels.

19. Vendor master account payable : the vendor master record contains all the information a company needs for its bussines relationships with vendors
20. The vendor master record provides the folowing :
21. Overview of all data for a given vendor
22. Flexible data access
23. Baseline data used to control payment transactions and to represent bussiness process ( preliminary invoice posting). In addition the vendor master record’s flexible design is well suited for special needs
24. General data : includes address and telecomunications data (telephone, facsimile ang telex infrmation) general vendor information (coorporate group, industry branch) as well as bank details.
25. Company code data : includes company specific policies concering payment transactions, dunnng procedurs, and correspondence information.
26. Purchasing organization data : includes inquiry, order, and voice verification information. This data is only needed if you make use of the SAP systems purchasing function.
27. Asset management : increasing automation makes lanning and monitoring of fixed assets for eksternal and internal accounting purpose ever more important. In addition to pure accounting and balance sheet preparation, three are extensive requirements for controlling and maintanance monitoring.
28. Account balance : a line item display provides an overview of the open, cleared, and parked items from an account. You determine about the individual line items is to be displayed on the screen.

Unit 5 lesson 2 FINANCIAL ACCOUNTING
1. Jelaskan general ledger
2. General ledger posting merupakan hasil dari…
3. 3 tingkatan dalam general ledger
4. Jelaskan hubungannya dengan cost accounting
5. The integration of posting data is reflected in..
6. Gambarkan financial accounting
7. Jelaskan a shared database
8. Jelaskan account receivable dan peranannya
9. Gambarkan account receivable
10. Jelaskan acount payable
11. Jelaskan accounting dokumen dan jenis-jenisnya
12. Berikan contoh accounting document
13. Berikan contoh processing document
14. Jelaskan payment dan hubungannya dengan enter document
15. Jelaskan travel management and expense reimbursemen
16. Jelaskan payment and transfer to payroll accounting
JAWABAN
1. General ledger :
Operations transaction (for example, issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
Posting transaction in subdiary (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system is active
2. .
3. - master data
- Transaction data
- Reporting
4. .
5. .
6. Account recevable : the FI accounts receivable component is responsible for monitoring and controlling customer accounts within SAP R/3’s financial accounting component. Account analysis,alarm reports, due date list, and a flexible dunning system all make it easier to keep track of open items.
7. .
8. Account payable : SAP R/3’s FI accounts payable component manages accounting data for all vendors. Its also an integral component of the acquisition process.
9. Accounting documents : accounting documents are the result of a posting in fnancial accounting. There are two types of documents :
Original documents
Processing documents
10. Contoh accounting documents :
Example of original documents :
Receipts
Invoices
Checks
Bank statements
Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
11. Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
12. Payments : when you enter documents, the system checks wheter the minimum account assigments have been made, for example, document date, posting date, document type, posting key, account number, and amount.
13. Travel management and expanse reimbursement : trips cost time and money- not only for the person travelling, but for everyone involved in the planning, approving, veryfing, and accounting of trips. Toda, travel management is expected to support all of the bussines processes involved with a bussines trip in one single procedur.
14. Payment and transfer to payroll accounting : payment of expense can be accomplished via financial accounting, payroll aaccounting, or data medium exchange (DME) with credit institutions. Whether travel expanse ar paid payroll accounting in your company or not, the result are transferred to payroll accounting if there are additional amounts for taxation.

Unit 5 SAP Lesson 3: Management Accounting

1. Jelaskan mySAP Financials application component controlling
Contains all accounting function necessary for efective controlling.
2. Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan.
If an organizational divides accounting into internal and external viewpoints, CO represents the internal accounting perspective because it provides information for managers-those who are inside an organization and are charged with directing sand controlling its operation.
3. Tujuan dari financial statement
Financial statements required for external reporting purposes (for examples, balance sheet and P&L statements) are created in F1. These external reportingrequirements are typically established by general accounting standards like GAAP or IAS, as well as by various legal requirements mandated by regulatory authorities.
4. Jelaskan FI dan CO
For created a financial statements required.
5. Jelaskan dan gambarkan component of management accounting.
6. Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja?
· Cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
· Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs.
· Activity Based Costing
Activity Based costing analyzes cross departemental business processes.
·Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
·Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
7. Jelaskan cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
8. Jelaskan Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs
9. Jelaskan Activity based costing
Activity Based costing analyzes cross departemental business processes
10. Jelaskan Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
11. Jelaskan Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
12. Sebutkan dua key enterprise capabilities
- Profit center accounting: Profit center accounting evaluates the profit or loss individual, independent areas within organization.
- Consolidation : Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
13. Jelaskan profit center accounting
Enterprise controlling’s profit Center Accounting (EC-PCA) provides you with an internal view of your profitability. EC-PCA makes it possible to valuate the operating profit of different areas or units within your enterprise.
14. Jelaskan Consolidation
Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
15. Jelaskan master data
The mySAP Financials Controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.
16. Gambarkan organizational element in controlling
17. Jelaskan the controlling area
The controlling area forms a framework within which CO processes cost and revenue element transactions and all CO documents.
The controlling area represents a closed system used for cost accounting purposes within an organization.
18. Jelaskan overhead cost controlling
Overhead in planning, monitoring, control and coordination in such areas as research and development , procurement , work scheduling and maintenance is gaining more importance.

19. gambarkan Overhead cost controlling
20. Jelaskan cost center accounting

Cost centers are divisions that add to the cost of the organization,
but only indirectly add to the profit of the company.Typical examples include Research and Development, Marketing and Customer serviceCost ElementBasically, cost element are carriers of costs.Primary cost elements are like materail costs, personnel costs, energy costs…where a corresponding GL account exists in FI..to allow costs to flow…Secondary cost elements are like production costs, material overheads, production overheads, they can be created and administered in only CO. These are used in internal cost allocation, overhead calculation, settlement transactions., it does not flow to FI…

21. Jelaskan Internal oder
An internal order is used to accumulate cost for a specific project or task for a specific time period. An internal order is therefore used for a short period with a specific deadline.
Your internal order will usually settle to cost centers (and not visa versa) according to the settlement rule in the order setup.
An internal order can therefore be used to group all the expenses incurred to plan and hold a conference over a 3 month period. The order can be settled on a monthly basis to cost centers. When the conference is finished the order can be settled finally. The cost of the conference will then be spread over 2 or more cost centers, but can be viewed in total on the internal order when needed.
Internal Orders – It is an instrument used to monitor costs and, in some instances, the revenues of an organization.
Uses of Internal orders
- Monitoring the costs of short-term jobs
- Monitoring the costs and revenues of a specific service
- On going cost control

22. Jelaskan jenis-jenis internal order
Internal order categories
- Overhead Orders
- Investment Orders
- Accrual Orders
- Orders with revenue

23. Gambarkan internal order

activity based costing (ABC) adalah model biaya khusus yang mengidentifikasi kegiatan dalam sebuah organisasi dan memberikan biaya setiap kegiatan dengan sumber daya untuk semua produk dan layanan sesuai dengan konsumsi aktual oleh masing-masing. Model ini memberikan lebih banyak biaya tidak langsung (overhead) ke dalam biaya langsung dibandingkan dengan model biaya konvensional.

24. Jelaskan activity based costing

25. Jelaskan Product cost controlling
26. Jelaskan tools product cost controlling
27. Jelaskan manfaat dari product cost contro lling
28. gambarkan activity based costing.
29. Jelaskan profit center accounting

Profit Center Accounting has three ingredients.
-”Natural” pusat laba didefinisikan. “Proyek” adalah pusat laba alam di perusahaan jasa profesional (“masalah”, dalam firma hukum.) Seorang manajer proyek, atau pokok keterlibatan, berfungsi sebagai “Departemen” (misalnya, supermarket toko makanan, toko serba gaun desainer) “Proyek CEO.” adalah pusat laba alami dalam rantai barang dikemas. Pro-forma Laba Pusat Laporan
-Pendapatan dan beban dialokasikan ke pusat-pusat laba. Pusat Laba yang dikreditkan dengan pendapatan yang mereka hasilkan. Beban (misalnya, tenaga kerja, biaya-of-barang, perjalanan) yang dikeluarkan oleh pusat laba dibebankan langsung. Biaya tidak langsung (overhead dan G & A) algorithmically dialokasikan ke pusat. Menurut definisi, suatu organisasi adalah menguntungkan jika semua pusat perusahaan adalah menguntungkan.
-The “books are closed” dan P & L pernyataan diproduksi pada akhir “alami” siklus bisnis – bulanan, untuk perusahaan jasa profesional, mingguan, untuk merchanidisers. Nah yang dikelola perusahaan jasa profesional menempatkan proyek P & L di tangan manajer 1-2 hari setelah akhir setiap bulan: berjalan baik departemen manajer toko mendapatkan mereka setiap Senin pagi.
Dalam organisasi besar, tingkat rendah P & Ls roll-up ke pusat-pusat yang lebih tinggi tingkat keuntungan. Proyek P & Ls roll-up ke divisi P & L yang pada gilirannya roll-anak sampai dengan P & L. Di toko, departemen P & Ls mungkin roll-up untuk menyimpan, daerah, banner, dan korporasi.

30 Jelaskan Integration

soal bab 5

1. Jelaskan keterkaitan antara modulSAP R/3 accounting system dengan modul yang lainnya dalam SAP!
2. Jelaskan peran dari modul SAP R/3 accounting system!
3. Jelaskan bagaimana SAP R/3 acoounting system disetiap negara!
4. Sebutkan komponen dari SAP R/3 accounting system!
5. Sebutkan komponen finance accounting (F1)!
6. Sebutkan komponen coorporate finance management (CFM)
7. Sebutkan profitability dan sales accounting
8. Sebutkan komponen product cost controlling
9. Sebutkan komponen overhad cost controlling
10. Jelaskan invesment management
11. Jelaskan project management
12. Jelaskan general ledger
13. Balance sheet
14. Loss statement
15. Syarat master sistem akuntansi yang efektif
16. Jelaskan konsep-konsep company, company code, business area, functional area, profit center.
17. Chart of account
18. Jelaskan fungsi-fungsi yang dapat dijalankan oleh chart of account
19. Jelaskan costumer master data
20. Jelaskan struktur master record untuk costumer master data
21. Jelaskan vendor master account payable
22. Jelaskan yang disediakan oleh vendor master account payable
23. Jelaskan general data
24. Jelaskan company code data
25. Jelaskan purchasing organization data
26. Jelaskan asset management
27. Jelaskan asset class asset master record
28. Jelaskan asset account balance

JAWABAN
1. The accounting system with its various sub units is a crictical part of the SAP solution. The integration of the various aspects of accounting with each area other and with logistics and human resources applications becomes a management tool for all company departments
2. Tools available To the management team so they can produce reports that track progress and results on internal basis,
3. Financial accounting
- G/L Accounting
- Accounts payable and accounts receivable
- Aseet accounting
4. –G/Laccounting
–Accounts Payable and Accounts Receivable
–Asset Accounting
5. Komponen Corporate Finance Management (CFM) :
- Corporate finance management (planning, analysis,decision support, finance transaction,payments, and risk capabilities in various group environtment)
- Treasury management (cash,stocks, bonds, and derivatives) enterprise controlling includes:
- EIS (executive information system)
- Profit center accounting
- Legal consilidation
6. Profitabiility and sales accounting includes: profitability analysis
7. Komponen product cost controlling:
- Product cost planning
- Cost object controlling
8. Komponen ovrhead cost controlling :
- Cost centers
- Internal orders
- Activity based costing
9. Allows company-wide planning of capital investment programs and control of individual capital investment measure
10. Project management : allows efficients planning, cost sensitive control, and target orieted implementation of project with comprehensive integration with controlling and logistics
11. General ledger :
- Operation transaction (for example : issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
- Posting transaction in subdiary ledgers (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
- Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system active
12. In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year

13. The profit and loss statement and the balance sheet are the two major financial reports that every public company publishes.
14. - Company
This represent a legally autonomous entity, composed of one or more company codes
- Company code
This represent the tax law (national) view of the company. Fiscal calendar, local currency, and tax reporting requirements determine the design of the complete and reconciled tracking system.
- Bussines area
This helps depict internal structures for external segment reporting. You use the bussines area to analyze selected balance sheet items and profit and loss statements for product divisions or regional structures
- Functional area
This area dislays the profit and loss statement according to cost of sales accounting. This in comparison to period accounting,which differs depending on the request.
- Profit center
With its flexible design, the controling term is used to depict internal areas of responbility.
15. The FI component offers a flexible methode for setting up general ledger to meet various goals concerning legal issue, value flow, and classification of postings. The chart of accounts is a classification system defined by accounting to record values or value flows.
16. - as an operational chart of account : the operational chart of accounts contains the accounts currently used in day to day transaction with the system.
- As a local chart of account : the local chart of accounts contains the account that area necessary to fulfill legal requirements.
- As a group chart of account : the group of accounts contains all accounts that apply throughout the corporate group.
17. Costumer Master

A costumer master contains key information that defines the business relationship between a company and its costumer.Company code data controls the posting procedure and subsequent processing,such as payments and dunning.Sales organization data provides information on costumers for support execution of such business processes as entering sales orders,shipping,billing,and processing payment.
18. The costumer master;s three part structure is represented by:
General Data: This data is equally relevant to every company code and every sales organization within a company
Data for Company Codes: This data reflects company-specific agreements with costumer.
Data for Sales : This data has different characteristics for a company’s sales organizations and channels.

19. Vendor master account payable : the vendor master record contains all the information a company needs for its bussines relationships with vendors
20. The vendor master record provides the folowing :
21. Overview of all data for a given vendor
22. Flexible data access
23. Baseline data used to control payment transactions and to represent bussiness process ( preliminary invoice posting). In addition the vendor master record’s flexible design is well suited for special needs
24. General data : includes address and telecomunications data (telephone, facsimile ang telex infrmation) general vendor information (coorporate group, industry branch) as well as bank details.
25. Company code data : includes company specific policies concering payment transactions, dunnng procedurs, and correspondence information.
26. Purchasing organization data : includes inquiry, order, and voice verification information. This data is only needed if you make use of the SAP systems purchasing function.
27. Asset management : increasing automation makes lanning and monitoring of fixed assets for eksternal and internal accounting purpose ever more important. In addition to pure accounting and balance sheet preparation, three are extensive requirements for controlling and maintanance monitoring.
28. Account balance : a line item display provides an overview of the open, cleared, and parked items from an account. You determine about the individual line items is to be displayed on the screen.

Unit 5 lesson 2 FINANCIAL ACCOUNTING
1. Jelaskan general ledger
2. General ledger posting merupakan hasil dari…
3. 3 tingkatan dalam general ledger
4. Jelaskan hubungannya dengan cost accounting
5. The integration of posting data is reflected in..
6. Gambarkan financial accounting
7. Jelaskan a shared database
8. Jelaskan account receivable dan peranannya
9. Gambarkan account receivable
10. Jelaskan acount payable
11. Jelaskan accounting dokumen dan jenis-jenisnya
12. Berikan contoh accounting document
13. Berikan contoh processing document
14. Jelaskan payment dan hubungannya dengan enter document
15. Jelaskan travel management and expense reimbursemen
16. Jelaskan payment and transfer to payroll accounting
JAWABAN
1. General ledger :
Operations transaction (for example, issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
Posting transaction in subdiary (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system is active
2. .
3. - master data
- Transaction data
- Reporting
4. .
5. .
6. Account recevable : the FI accounts receivable component is responsible for monitoring and controlling customer accounts within SAP R/3’s financial accounting component. Account analysis,alarm reports, due date list, and a flexible dunning system all make it easier to keep track of open items.
7. .
8. Account payable : SAP R/3’s FI accounts payable component manages accounting data for all vendors. Its also an integral component of the acquisition process.
9. Accounting documents : accounting documents are the result of a posting in fnancial accounting. There are two types of documents :
Original documents
Processing documents
10. Contoh accounting documents :
Example of original documents :
Receipts
Invoices
Checks
Bank statements
Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
11. Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents
12. Payments : when you enter documents, the system checks wheter the minimum account assigments have been made, for example, document date, posting date, document type, posting key, account number, and amount.
13. Travel management and expanse reimbursement : trips cost time and money- not only for the person travelling, but for everyone involved in the planning, approving, veryfing, and accounting of trips. Toda, travel management is expected to support all of the bussines processes involved with a bussines trip in one single procedur.
14. Payment and transfer to payroll accounting : payment of expense can be accomplished via financial accounting, payroll aaccounting, or data medium exchange (DME) with credit institutions. Whether travel expanse ar paid payroll accounting in your company or not, the result are transferred to payroll accounting if there are additional amounts for taxation.

Unit 5 SAP Lesson 3: Management Accounting

1. Jelaskan mySAP Financials application component controlling
Contains all accounting function necessary for efective controlling.
2. Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan.
If an organizational divides accounting into internal and external viewpoints, CO represents the internal accounting perspective because it provides information for managers-those who are inside an organization and are charged with directing sand controlling its operation.
3. Tujuan dari financial statement
Financial statements required for external reporting purposes (for examples, balance sheet and P&L statements) are created in F1. These external reportingrequirements are typically established by general accounting standards like GAAP or IAS, as well as by various legal requirements mandated by regulatory authorities.
4. Jelaskan FI dan CO
For created a financial statements required.
5. Jelaskan dan gambarkan component of management accounting.
6. Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja?
· Cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
· Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs.
· Activity Based Costing
Activity Based costing analyzes cross departemental business processes.
·Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
·Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
7. Jelaskan cost center accounting
It is useful for a source related assignment od overhead costs to the location where they occurred.
8. Jelaskan Internal orders
You use internal orders to collect and control cost according to the job that incurred the costs
9. Jelaskan Activity based costing
Activity Based costing analyzes cross departemental business processes
10. Jelaskan Product cost controlling
Product cost controlling calculates the cocts tahat occur during manufacture of a product or provision of a service.
11. Jelaskan Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization by individual market segment.
12. Sebutkan dua key enterprise capabilities
- Profit center accounting: Profit center accounting evaluates the profit or loss individual, independent areas within organization.
- Consolidation : Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
13. Jelaskan profit center accounting
Enterprise controlling’s profit Center Accounting (EC-PCA) provides you with an internal view of your profitability. EC-PCA makes it possible to valuate the operating profit of different areas or units within your enterprise.
14. Jelaskan Consolidation
Enterprise Controlling Consolidation (EC-CS) provides the ability to consolidate financial data for both external (legal) and external (profit center) accounting perspectives.
15. Jelaskan master data
The mySAP Financials Controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.
16. Gambarkan organizational element in controlling
17. Jelaskan the controlling area
The controlling area forms a framework within which CO processes cost and revenue element transactions and all CO documents.
The controlling area represents a closed system used for cost accounting purposes within an organization.
18. Jelaskan overhead cost controlling
Overhead in planning, monitoring, control and coordination in such areas as research and development , procurement , work scheduling and maintenance is gaining more importance.

19. gambarkan Overhead cost controlling
20. Jelaskan cost center accounting