Review Document
Document version: 1.0 – 2016-05-12
General Ledger Accounting for Ukraine (FI-GL)
INTERNAL
Document History
The following table provides an overview of the most important document changes.
Table 1
Version
Date
Description
0.1
2016-05-12
Preliminary Version
2
INTERNAL
© Copyright 2016 SAP SE or an SAP affiliate company.
All rights reserved.
General Ledger Accounting for Ukraine (FI-GL)
Document History
Content
1
General Ledger Accounting (FI-GL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2
2.1
2.2
2.3
Customizing for Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customizing for Balance Sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customizing for Cash Flow Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customizing for XML Report Generation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3.1
3.2
Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Company Code (Additional Data) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
4
Offsetting Account Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
5
Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
General Ledger Accounting for Ukraine (FI-GL)
Content
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All rights reserved.
6
6
6
7
3
4
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© Copyright 2016 SAP SE or an SAP affiliate company.
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General Ledger Accounting for Ukraine (FI-GL)
1
General Ledger Accounting (FI-GL)
The General Ledger Accounting (FI-GL) component covers the most important laws and business practices
specific to Ukraine. The following documentation describes these aspects of the component.
For generic information about FI-GL, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/erp .
Choose a release. In SAP Library, choose SAP ERP Central Component Accounting Financial Accounting
(FI) General Ledger Accounting (FI-GL) (New) .
Features
Customizing
Carry out the generic Customizing activities for FI-GL in Customizing for Financial Accounting (New) under
General Ledger Accounting (New). In addition, carry out the country-specific activities that are required for
preparing financial statements.
For more information, see Customizing for Financial Statements [page 6].
Master Data
Create the master data [page 8] as described.
Offsetting Account Determination
Country Version Ukraine enables you to post accounting documents in line with Ukrainian law, with a single credit
item for each debit item and a single debit item for each credit item.
For more information, see Offsetting Account Determination [page 10].
Note
As of SAP Enhancement Package 5 for SAP ERP 6.0, you can use negative posting in clearing. To use the
functions, you must activate business function FI, LO Localization Topics for Chile, India, Portugal, Russia
(FIN_LOC_CI_7).
For more information, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/erp605 . In SAP
Library, choose Business Functions (SAP Enhancement Package 5 for SAP ERP 6.0) Business Functions in
SAP ERP Enterprise Business Functions Accounting Country-Specific Business Functions FI, LO
Localization Topics for Chile, India, Portugal, Russia .
Financial Statements
You can prepare financial statements in the legally required formats. For more information, see Financial
Statements [page 12].
General Ledger Accounting for Ukraine (FI-GL)
General Ledger Accounting (FI-GL)
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5
2
Customizing for Financial Statements
To prepare financial statements using drilldown reports and in XML format according to the legal requirements in
Ukraine, make the settings in Customizing for Financial Accounting (New) under General Ledger Accounting
(New) Periodic Processing Document Country Specifics Ukraine Financial Statements and XML Report
Generation.
More Information
Customizing for Balance Sheets [page 6]
Customizing for Cash Flow Statements [page 6]
Customizing for Statements of Changes in Stockholders Equity [external document]
Customizing for XML Report Generation [page 7]
2.1
Customizing for Balance Sheets
To prepare balance sheets, make the following settings:
●
Apply SAP Note 1843035
●
Copy the following financial statement versions and adjust the copies to meet your requirements:
. Once this SAP Note has been applied, balance sheets are available by default.
Table 2
Financial Statement (Form)
Financial Statement Version
Balance sheet (form 1)
BUF1
Profit and loss statement (form 2)
BUF2
You do this in Customizing for Financial Accounting (New) under General Ledger Accounting (New)
Periodic Processing Document Define Financial Statement Versions .
●
To prevent rounding errors in the balance sheet and profit and loss statement, apply a rounding algorithm to
the relevant company code.
You do this in Customizing for Financial Accounting (New) under General Ledger Accounting (New)
Periodic Processing Document Country Specifics Ukraine Financial Statements Activate Rounding
Algorithm for Balance Sheet .
In this Customizing activity, you can also define the relevant type of accounting standards.
2.2
Customizing for Cash Flow Statements
To prepare cash flow statements, make the following settings:
6
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General Ledger Accounting for Ukraine (FI-GL)
Customizing for Financial Statements
●
Apply SAP Note 1843035
available by default.
●
Copy the following financial statement versions and adjust the copies to meet your requirements:
. Once this SAP Note has been applied, cash flow statement versions are
Table 3
Financial Statement (Form)
Financial Statement Version
Cash flow statement by direct method
UAPM
Cash flow statement by indirect method
UANM
You do this in Customizing for Financial Accounting (New) under General Ledger Accounting (New)
Periodic Processing Document Country Specifics Ukraine Financial Statements Define Cash Flow
Statement Versions .
●
Create header and footer texts to be printed on the cash flow statement.
On the SAP Easy Access screen, choose Tools Form Printout SAPscript Standard Text . Copy the
texts UA_CASH_FLOW_HEADER and UA_CASH_FLOW_FOOTER, and adjust the copies to meet your
requirements.
2.3
Customizing for XML Report Generation
To prepare financial statements in the legally required XML format, make the settings in Customizing for Financial
Accounting (New) under General Ledger Accounting (New) Periodic Processing Document Country
Specifics Ukraine XML Report Generation .
For more information, see the documentation of the Customizing activities.
General Ledger Accounting for Ukraine (FI-GL)
Customizing for Financial Statements
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7
3
Master Data
This documentation provides information about how to set up the following for Country Version Ukraine:
●
Company codes
●
Chart of accounts
3.1
Company Code (Additional Data)
The company code data contains a section for recording identification numbers (for example, tax numbers) and
other information.
For generic information about company codes, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/
erp
(FI)
. Choose a release. In SAP Library, choose ERP Central Component Accounting Financial Accounting
Financial Accounting General Topics Organizational Units and Basic Settings Company Code .
Activities
You enter the company code data in Customizing for Financial Accounting (New) under Financial Accounting
Global Settings (New) Global Parameters for Company Code Enter Global Parameters .
You must enter the following data under Additional Data:
Table 4
Code Description
Technical Name of Table Field
Individual taxpayer’s identification number
T001Z-SAPU01
VAT payer’s certificate number
T001Z-SAPU02
USREOU identification code
T001Z-SAPU03
KFV code
T001Z-SAPU04
SPODU code
T001Z-SAPU05
КОАТUU (SPATO) code
T001Z-SAPU06
ZKGNG code
T001Z-SAPU07
KVED code
T001Z-SAPU08
KOPFG code
T001Z-SAPU09
Branch number
T001Z-SAPU11
Average number of employees
T001Z-SAPUSR
Registered tax number of chief executive officer (CEO)
T001Z-J1UBK
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General Ledger Accounting for Ukraine (FI-GL)
Master Data
Code Description
Technical Name of Table Field
CEO’s name
T001Z-J1UBOS
Registered tax number of chief accountant
T001Z-J1UGBK
Chief accountant’s name
T001Z-J1UGLB
3.2
Chart of Accounts
Country Version Ukraine comes with its own chart of accounts, CAUA. When you create a company code using the
country template for Ukraine (company code UA01), the system assigns this chart of accounts to the company
code and to the controlling area (also called UA01).
Note
The chart of accounts provided is not suitable for use in the public sector or by banks, which have different
charts of accounts.
Features
The chart of accounts is structured according to the regulations of the Finance Ministry. The ministry provides a
list of two-digit “synthetic accounts” and a list of three-digit “analytic accounts”. Within this framework,
companies are free to structure their accounts as they wish. The accounts that belong to a synthetic account are
known as internal “analytic accounts”.
In CAUA, the G/L account number always starts with the synthetic account number.
Example
Account 64101010 is for profit tax to be remitted to the government. This account is an analytic account that
belongs to synthetic account 68 (tax and remittance accounts).
General Ledger Accounting for Ukraine (FI-GL)
Master Data
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9
4
Offsetting Account Determination
The law requires that you break down all accounting documents so that each debit posting is matched to exactly
one credit posting, and vice versa. To enable you to post accounting documents in line with this law, you use the
functions for offsetting account determination.
Prerequisites
You have made the settings in Customizing for Financial Accounting (New) under General Ledger Accounting
(New) Periodic Processing Document Country Specifics Ukraine Automatic Offsetting Account
Determination .
For more information, see the documentation of the Customizing activities.
Features
Automatic Offsetting Account Determination
You post the accounting documents following the standard procedures first. You then use the Automatic
Offsetting Account Determination report (transaction J3RKKRS) to process the documents according to the legal
requirements. You also manually process any documents that cannot be processed by the report.
Note
As of SAP Enhancement Package 5 for SAP ERP 6.0, you can use online offsetting account determination. To
use the functions, you must activate business function FI, LO Localization Topics for Chile, India, Portugal,
Russia (FIN_LOC_CI_7).
For more information, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/erp605 . In SAP
Library, choose Business Functions (SAP Enhancement Package 5 for SAP ERP 6.0) Business Functions in
SAP ERP Enterprise Business Functions Accounting Country-Specific Business Functions FI, LO
Localization Topics for Chile, India, Portugal, Russia .
Reports for Offsetting Account Determination
You can use the following reports to check and control the postings that you have made using the offsetting
account determination functions:
●
Unprocessed Accounting Documents (transaction J3RKNID)
You use this report to display a list of accounting documents that have not yet been processed. You can run it
at the end of a fiscal period, to make sure that you have processed all accounting documents.
●
Register of Amounts Posted to G/L Accounts (transaction J3RKAVI)
You use this report to prepare a list of the processed documents posted to each account. You can print it out
for your own records.
●
Account Balances in Local Currency (transaction J3RKKRL) and Account Balances in Foreign Currency
(transaction J3RKKVL)
10
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General Ledger Accounting for Ukraine (FI-GL)
Offsetting Account Determination
You use these reports to prepare a list of the total amounts posted from one G/L account to another.
●
Account Balance Comparison (transaction J3RKOBX)
You use this drilldown report to compare the amounts posted to each account in the standard accounting
transactions with those posted in the offsetting account determination transactions.
More Information
For more information, see SAP Library for SAP ERP on SAP Help Portal at help.sap.com/erp . Choose a release.
In SAP Library, choose SAP ERP Central Component Accounting Country Versions Europe Russia
Financial Accounting (FI) General Ledger Accounting (FI-GL) Business Transactions Offsetting Account
Determination .
General Ledger Accounting for Ukraine (FI-GL)
Offsetting Account Determination
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11
5
Financial Statements
Country Version Ukraine enables you to prepare financial statements using the following reports:
●
Export XML Hierarchy (transaction J3RXMLEXP)
This report allows you to create XML files in the legally required format for the following financial statements:
●
○
Balance sheet (form 1)
○
Profit and loss statement (form 2)
○
Cash flow statement (form 3)
Cash Flow Statement (transaction J1UFCFS)
You can use this drilldown report to create the cash flow statement (form 3). Drilldown reports allow you to
evaluate and analyze financial statement data.
●
Statement of Changes in Stockholders’ Equity (transaction J1UFSCE)
You can use this report to create the statement of changes in stockholders’ equity (form 4).
Prerequisites
1.
You have made the required Customizing settings. For more information, see Customizing for Financial
Statements [page 6].
2.
You have assigned PDF forms to your hierarchies in Customizing for Financial Accounting (New) under
General Ledger Accounting (New) Periodic Processing Document Country Specifics Ukraine XML
Report Generation Generate XML Hierarchy as follows:
Table 5
Form
Hierarchy
PDF Form
Balance Sheet
UAF01
J_1UF_BALANCE_PDF
Profit and Loss Statement
UAF02
J_1UF_PROFIT_LOSS_PDF
Statement of Changes in
UAF04
J_1UF_CAPITAL_FLOW_PDF
Cash flow (direct)
UA3D0
J_1UF_CASH_FLOW_DIRECT_PDF
Cash flow (indirect)
UA3I0
J_1UF_CASH_FLOW_INDIRECT_PDF
Stockholders’ Equity
Activities
●
To access the Export XML Hierarchy report on the SAP Easy Access screen, choose Accounting Financial
Accounting General Ledger Information System General Ledger Reports (New) Financial Statement /
Cash Flow Ukraine Electronic Reports Export XML Hierarchy (transaction J3RXMLEXP).
To display the selection screen for the financial statement, you enter the ID of the XML hierarchy and execute
the report. You can enter your selection parameters on the next screen and generate the XML form.
12
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General Ledger Accounting for Ukraine (FI-GL)
Financial Statements
●
To access the drilldown report for the cash flow statement on the SAP Easy Access screen, choose
Accounting Financial Accounting General Ledger Information System General Ledger Reports
(New) Financial Statement / Cash Flow Ukraine Cash Flow Statement Cash Flow Statement
(transaction J1UFCFS).
●
To access the report for the statement of changes in stockholders’ equity on the SAP Easy Access screen,
choose Accounting Financial Accounting General Ledger Information System General Ledger
Reports (New) Financial Statement / Cash Flow Ukraine Statement of Changes in Stockholders’
Equity Capital Flow Statement (transaction J1UFSCE).
General Ledger Accounting for Ukraine (FI-GL)
Financial Statements
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13
Typographic Conventions
Table 6
Example
Description
<Example>
Angle brackets indicate that you replace these words or characters with appropriate entries
to make entries in the system, for example, “Enter your <User Name>”.
Example
Example
Arrows separating the parts of a navigation path, for example, menu options
Example
Emphasized words or expressions
Example
Words or characters that you enter in the system exactly as they appear in the
documentation
www.sap.com
Textual cross-references to an internet address
/example
Quicklinks added to the internet address of a homepage to enable quick access to specific
content on the Web
123456
Example
Hyperlink to an SAP Note, for example, SAP Note 123456
●
Words or characters quoted from the screen. These include field labels, screen titles,
pushbutton labels, menu names, and menu options.
Example
●
Cross-references to other documentation or published works
●
Output on the screen following a user action, for example, messages
●
Source code or syntax quoted directly from a program
●
File and directory names and their paths, names of variables and parameters, and
names of installation, upgrade, and database tools
EXAMPLE
Technical names of system objects. These include report names, program names,
transaction codes, database table names, and key concepts of a programming language
when they are surrounded by body text, for example, SELECT and INCLUDE
EXAMPLE
14
Keys on the keyboard
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General Ledger Accounting for Ukraine (FI-GL)
Typographic Conventions
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No part of this publication may be reproduced or transmitted in any
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