Oracle General Ledger Oracle 總帳會計 (2)

1. Oracle General LedgerOracle總帳會計(2) 劉秉中 iampcl@yahoo.com 2003/10/07

2. Class Schedule • Day 1 (9/30) • Overview 概論 • Set of books 帳簿 • Journals 傳票 • Day2 (10/7) • Budgeting 預算 • Advanced account structure 進階會計結構 • Reporting tools 報表工具 • Accounting for foreign and multiple currencies 外幣/多幣別會計

3. 固定資產管理Assets 粗略產能 規劃 RCCP 請購作業PR 採購作業PO 收料作業Receiving 應付帳款 立帳 Invoice 付款作業 Payment 銷售預測 FCST 主需求排程 MDS 物料需求 計劃 MRP 總帳系統 GL 細部產能 規劃 CRP 主生產排程 MPS 成本管理 Costing 統一發 票管理 票據管理 生產發料 Issue 客戶訂單SO 供應鍊管理 最佳化排程 APS 生產指示 Discrete Repetitive Flow Project Process 生產入庫 Transfer 生產控制 製程移轉 SFC 應收帳款 立帳 Invoice 收款作業 Receipts 出貨作業 Picking Shipping Oracle ERP Overview 庫存 Inventory

4. Agenda • Budgeting • Advanced account structure • Reporting and analysis tools • Accounting for foreign and multiple currencies

5. Budget : Overview Budget (預算) 減 Actual(實際發生數) 減 Encumbrance (保留數) 等於 Available (可用預算) December 1998 Cost Center 100 Budget Variance Actuals 1,000 Salaries 14,000 15,000 Supplies (500) 4,000 3,500 1,500 1,700 200 Travel 20,200 19,500 700 TOTAL

6. Name: FY96PLAN Jan-1994 to Dec-1994 CC100 ….. $3000 CC200 ….. $1500 Anatomy of a Budget • A budget consists of periods, accounts, and amounts. Periods Accounts Amounts

7. Budget Control Process 輸入/核准交易 (From : PR, PO, AP Invoices) None 只比較分析 預算檢核 預算不足 Advisory ( 警示性控管 ) Absolute ( 嚴格性控管 ) 預算足夠(To : GL) 保留預算 轉傳票後保留金額轉實際金額 執行報表或 線上查詢

8. Completing the Budget Accounting Cycle 定義預算 Define Budgets 定義預算組織(會計科目) Define Budget Organizations 建立預算金額/傳票 Define Budget Formulas Define Mass Budgets Enter and Change Budget Amounts or Journals Calculate Budgets 檢視/修正預算 Report on Budgets 凍結預算 Freeze Budgets

9. Defining Budget Organizations • Define budget organizations to specify budget accounts. Maintenance CC #100 Administration CC #200 EngineeringCC #300

10. Annual advertising budget 1,200,000 Budget rule: Divide evenly Feb 100,000 Mar 100,000 Apr 100,000 May 100,000 Jun 100,000 Jan 100,000 Jul 100,000 Dec 100,000 Nov 100,000 Oct 100,000 Sep 100,000 Aug 100,000 Entering Budget Amounts • Budget rules are predefined methods for calculating and distributing amounts to all periods for an account.

12. Defining MassBudget Journals • Define a single formula to allocate budget amounts across a group of balancing segment values, departments, and so on. Total maintenance budget Shipping Dept. maintenance budget Engineering Dept. maintenance budget Purchasing Dept. maintenance budget

13. Creating Budget Formulas • Calculate recurring budget amounts based on other budget amounts or on actual results. Headcount budget (HC) = 1,000 employees Per head salary budget = 40,000 each Total salary budget = 40,000,000 (1000 X 40,000)

14. Total sales Total divisions Total marketing Creating Master and Detail Budgets • Uses summary accounts to maintain master-detail budget relationships between hierarchy levels. Corporate budget Master: None Sales budget master: Corporate Marketing budget master: Corporate Western budget master: Sales Eastern budget master: Sales Public relations budget master: Marketing Trade shows budget master: Marketing

18. Agenda • Budgeting • Advanced account structure • Reporting and analysis tools • Accounting for foreign and multiple currencies

19. Advanced account structure : Overview • Balancing Accounts • Summary Accounts • Summary Account Templates (彙總科目) • Rollup Group Templates (會計科目群組)

20. Balancing Account : Overview • Due to multicompany journal entries or invalid account combinations, journal entries which do not balance within each balancing segment can sometimes be posted. However, you can use special balancingaccounts to ensure that your books always remain in balance. + 1 Balancing accounts 3 + 2 = 4 Regular accounts

21. Summary Account : Overview • Summary accounts enable quick online inquiries of account groupings. Summary Revenue Account……….15,000 Detailed Revenue Account A…..10,000 } Detailed Revenue Account B…….3,000 Detailed Revenue Account C…….2,000

22. Parent Values and Rollup Groups • Assign related parent values to rollup groups before creating summary accounts. Western area 999 Area rollup group California 199 Nevada 299 Oregon 399 State rollup group Detail segments East 101 West 102 East 201 West 202 East 301 West 302

23. Values

24. Agenda • Budgeting • Advanced account structure • Reporting tools • Accounting for foreign and multiple currencies

25. Standard Reports and Listings Request reports online without tying up your terminal while you wait to generate and print your report. Group reports into report sets. Schedule reports to run at regularly scheduled intervals. Financial Statement Generator (FSG) Reports Create complex financial reports for business units, profit centers, and cost centers. Create consolidation reports, statement of cash flows, and reports including statistical information. Report on translated and foreign currency amounts. Different Types of Reports

26. Submit Request Flow Choose to submit a request or a set of requests Enter request information Enter parameter values May be required Optional Define submission schedule Optional Define completion options Select Submit Request Record request ID

28. Report B Report C Report A Report set Grouping Reports into a Set • You can combine standard reports, listings, and programs into a request set to submit them as a group.

29. Monitoring Requests

30. Basic FSG Reports • Financial Statement Generator (FSG) is a powerful and flexible tool • Build your own custom reports without programming. Rows Columns

31. Defining Row Sets & Column Sets • Specify account • balance types • Create Headings • Define calculations • Specify formatting Title Headings Column Set Row Definitions • Assign accounts • Define calculations • Specify formatting Row Set Row (Calculated)

32. Customized Financial Reports Define row sets. 1 2 Define column sets. Define financial reports and report sets. 3 Request financial reports and report sets. 4

33. Report Set

34. Row Set : Income Statement

35. Row Set : Income Statement

36. Column Set : PTD,YTD Variance

37. Agenda • Budgeting • Advanced account structure • Reporting tools • Accounting for foreign and multiple currencies

38. Foreign Currency Concepts Conversion 外幣轉換 Revaluation 外幣重估 Translation 重新評價

39. Conversion • Automatically converts the amounts in foreign currency journals to functional currency Foreign currencies Functional currency

40. Entered Journal Entry Lines Dr. Accounts Receivable…………………10,000 foreign dollars Cr. Revenue…………………………………….10,000 foreign dollars Dr. Accounts Receivable ………………… 8,000 functional dollars Cr. Revenue…………………………………..8,000 functional dollars Automatically Converted Journal Entry Lines Conversion -Example • On 5/17, an organization provides consulting services to a foreign company for 10,000 foreign dollars. • Exchange rate : 0.8 functional dollars/ foreign dollar.

41. Revaluation • Review foreign currency transactions • Reconverts foreign currency to the functional currency • Creates a journal entry to adjust the functional balance Foreign currencies Conversion at the time of the foreign currency transaction Functional currency Foreign currencies Revaluation at the end of the accounting period Functional currency

42. Foreign Receivable 5/17 Functional Unrealized Gain 10,000 5/31 100 10,000 Revaluation -Example • On 5/31, the receivable remains uncollected and the organization wants to report on receivable financial position. • The exchange rate has risen to 0.81. Functional Receivable 5/17 8,000 5/31 8,100

43. Translation • Restate functional currency account balances into a reporting currency. Functional currency Translation Foreign currency

44. Terms You Should Know Period end rate:期末匯率 (Used by Asset and Liability accounts) Period average rate:加權平均 匯率 (Used by Revenue and Expense accounts) Historical rate:歷史性匯率 (Used by Equity accounts)

45. Functional Balance Sheet Assets Liabilities 100,000 60,000 Owner’s Equity 40,000 Foreign Balance Sheet Assets Liabilities 75,000 45,000 Owner’s Equity 28,000 Translation -Example Functional Income Statement 7,000 Revenue : 4,000 -Expense : 3,000 Net Income : Period-Average Rate = 0.72 Period-End Rate = 0.75 Historical Rate = 0.70 Foreign Income Statement 5,040 Revenue : 2,880 -Expense : 2,160 Net Income :

46. Summary of Oracle General Ledger

47. Summary • General Ledger concept and process • Creating a set of books by defining a chart of accounts, accounting calendar, and currencies • Entering and posting journals • Defining and maintaining budgets • Generating standard and Financial Statement Generator (FSG) reports • Processing foreign and multiple currency

48. Reference • 課程教材下載(世新資管系大學部ERP課程教材 ) • http://erp.im.shu.edu.tw/cerp92.htm • Oracle Applications 11i Online Help • http://erp1.shu.edu.tw:8002/ • Click the link : Documentation-> 11i Online Help • ERP實驗室 • http://erp.im.shu.edu.tw • 美商甲骨文 Oracle • http://www.oracle.com