ERP 世新大學 ERP 實驗室 Oracle General Ledger Oracle 總帳會計 (2) 劉秉中 2003/10/07

ERP 世新大學 ERP 實驗室 2/115 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

ERP 世新大學 ERP 實驗室 3/115 庫存 Inventory Oracle ERP Overview 客戶訂單 SO 主生產排程 MPS 粗略產能 規劃 RCCP 物料需求 計劃 MRP 請購作業 PR 採購作業 PO 收料作業 Receiving 生產指示 Discrete Repetitive Flow Project Process 生產發料 Issue 生產控制 製程移轉 SFC 生產入庫 Transfer 出貨作業 Picking Shipping 細部產能 規劃 CRP 應付帳款 立帳 Invoice 付款作業 Payment 票據管理 成本管理 Costing 主需求排程 MDS 固定資產管理 Assets 供應鍊管理 最佳化排程 APS 銷售預測 FCST 統一發 票管理 收款作業 Receipts 應收帳款 立帳 Invoice

ERP 世新大學 ERP 實驗室 4/115 Agenda Budgeting Advanced account structure Reporting and analysis tools Accounting for foreign and multiple currencies

ERP 世新大學 ERP 實驗室 5/115 Variance 1,000 (500) Budget 15,000 3,500 1,700 20,200 Actuals 14,000 4,000 1,500 19,500 December 1998 Cost Center 100 Salaries Supplies Travel TOTAL Budget : Overview Budget ( 預算 ) Actual( 實際發生數 ) Encumbrance ( 保留數 ) Available ( 可用預算 ) 減 減 等於

ERP 世新大學 ERP 實驗室 6/115 Anatomy of a Budget A budget consists of periods, accounts, and amounts. Name: FY96PLAN CC100 ….. $3000 CC200 ….. $1500 CC100 ….. $3000 CC200 ….. $1500 Jan-1994 to Dec-1994 PeriodsAccountsAmounts

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

ERP 世新大學 ERP 實驗室 8/115 Completing the Budget Accounting Cycle Define Budgets Define Budget Organizations Define Budget Formulas Define Budget Formulas Define Mass Budgets Enter and Change Budget Amounts or Journals Freeze Budgets Report on Budgets Calculate Budgets 定義預算 定義預算組織 ( 會計科目 ) 建立預算金額 / 傳票 凍結預算 檢視 / 修正預算

ERP 世新大學 ERP 實驗室 9/115 Defining Budget Organizations Define budget organizations to specify budget accounts. Engineering CC #300 Maintenance CC #100 Administration CC #200

ERP 世新大學 ERP 實驗室 10/115 Entering Budget Amounts Budget rules are predefined methods for calculating and distributing amounts to all periods for an account. Annual advertising budget Budget rule: Divide evenly 1,200,000 Jan 100,000 Feb 100,00 0 Mar 100,00 0 Apr 100,00 0 May 100,00 0 Jun 100,00 0 Jul 100,00 0 Aug 100,00 0 Sep 100,00 0 Oct 100,00 0 Nov 100,00 0 Dec 100,00 0

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ERP 世新大學 ERP 實驗室 12/115 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

ERP 世新大學 ERP 實驗室 13/115 Creating Budget Formulas Calculate recurring budget amounts based on other budget amounts or on actual results. Headcount budget (HC) = 1,000 employees Total salary budget = 40,000,000 (1000 X 40,000) (1000 X 40,000) Per head salary budget = 40,000 each

ERP 世新大學 ERP 實驗室 14/115 Creating Master and Detail Budgets Uses summary accounts to maintain master- detail budget relationships between hierarchy levels. Corporate budget Master: None Corporate budget Master: None Marketing budget master: Corporate Sales budget master: Corporate Western budget master: Sales Eastern budget master: Sales Public relations budget master: Marketing Trade shows budget master: MarketingTotaldivisions TotalsalesTotalmarketing

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ERP 世新大學 ERP 實驗室 18/115 Agenda Budgeting Advanced account structure Reporting and analysis tools Accounting for foreign and multiple currencies

ERP 世新大學 ERP 實驗室 19/115 Advanced account structure : Overview Balancing Accounts Summary Accounts –Summary Account Templates ( 彙總科目 ) –Rollup Group Templates ( 會計科目群組 )

ERP 世新大學 ERP 實驗室 20/115 Balancing Account : Overview journal entries not balance special balancingaccountsDue 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 balancing accounts to ensure that your books always remain in balance = 4 Regular accounts + 1 Balancing accounts

ERP 世新大學 ERP 實驗室 21/115 Summary Account : Overview quick online inquiriesSummary 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 }

ERP 世新大學 ERP 實驗室 22/115 Parent Values and Rollup Groups Assign related parent values to rollup groups before creating summary accounts. Nevada 299 Nevada 299 Oregon 399 Oregon 399 East 101 East 101 West 102 West 102 East 201 East 201 West 202 West 202 East 301 East 301 West 302 West 302 Arearollupgroup Staterollupgroup California 199 California 199 Detailsegments Western area Western area

ERP 世新大學 ERP 實驗室 23/115 Values

ERP 世新大學 ERP 實驗室 24/115 Agenda Budgeting Advanced account structure Reporting tools Accounting for foreign and multiple currencies

ERP 世新大學 ERP 實驗室 25/115 Different Types of Reports 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.

ERP 世新大學 ERP 實驗室 26/115 Submit Request Flow Choose to submit a request or a set of requests Choose to submit a request or a set of requests Enter request information Select Submit Request Record request ID Enter parameter values Define submission schedule Define completion options May be required OptionalOptional OptionalOptional

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ERP 世新大學 ERP 實驗室 28/115 Grouping Reports into a Set combine standard reports into a request setYou can combine standard reports, listings, and programs into a request set to submit them as a group. Report A Report B Report C Report set

ERP 世新大學 ERP 實驗室 29/115 Monitoring Requests

ERP 世新大學 ERP 實驗室 30/115 Basic FSG Reports Financial Statement Generator (FSG) is a powerful and flexible tool Build your own custom reports without programming. Rows Columns

ERP 世新大學 ERP 實驗室 31/115 Defining Row Sets & Column Sets Row Set Row (Calculated) Row Definitions Column Set Title Headings Assign accountsAssign accounts Define calculationsDefine calculations Specify formattingSpecify formatting Specify accountSpecify account balance types balance types Create HeadingsCreate Headings Define calculationsDefine calculations Specify formattingSpecify formatting

ERP 世新大學 ERP 實驗室 32/115 Customized Financial Reports Define row sets. Define column sets. Define financial reports and report sets. Request financial reports and report sets

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ERP 世新大學 ERP 實驗室 34/115 Row Set : Income Statement

ERP 世新大學 ERP 實驗室 35/115 Row Set : Income Statement

ERP 世新大學 ERP 實驗室 36/115 Column Set : PTD,YTD Variance

ERP 世新大學 ERP 實驗室 37/115 Agenda Budgeting Advanced account structure Reporting tools Accounting for foreign and multiple currencies

ERP 世新大學 ERP 實驗室 38/115 Foreign Currency Concepts Conversion 外幣轉換 Revaluation 外幣重估 Translation 重新評價

ERP 世新大學 ERP 實驗室 39/115 Conversion Automatically converts the amounts in foreign currency journals to functional currency Functional currency currency Foreign Foreigncurrencies

ERP 世新大學 ERP 實驗室 40/115 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. 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 Entered Journal Entry Lines Automatically Converted Journal Entry Lines

ERP 世新大學 ERP 實驗室 41/115 Revaluation Review foreign currency transactions Reconverts foreign currency to the functional currency Creates a journal entry to adjust the functional balance Functional currency currency Foreign Foreigncurrencies Conversion at the time of the foreign currency transaction Functional currency currency Foreign Foreigncurrencies Revaluation at the end of the accounting period

ERP 世新大學 ERP 實驗室 42/115 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 Foreign Receivable 5/17 10,000 5/31 Functional Receivable 5/17 8,000 8,100 5/31 Functional Unrealized Gain 100

ERP 世新大學 ERP 實驗室 43/115 Translation Restate functional currency account balances into a reporting currency. Foreign Foreigncurrency Functional Functional currency currency Translation

ERP 世新大學 ERP 實驗室 44/115 Period end rate: 期末匯率 (Used by Asset and Liability accounts) Period average rate: Period average rate: 加權平均匯率 (Used by Revenue and Expense accounts) Historical rate: Historical rate: 歷史性匯率 (Used by Equity accounts) Terms You Should Know

ERP 世新大學 ERP 實驗室 45/115 Translation -Example Owner’s Equity Functional Balance Sheet Assets 100,000 Liabilities 60,000 40,000 Foreign Balance Sheet Assets 75,000 Liabilities 45,000 Owner’s Equity 28,000 Period-End Rate = 0.75 Historical Rate = 0.70 Functional Income Statement Revenue : 7,000 -Expense : 4,000 Net Income : 3,000 Foreign Income Statement Revenue : 5,040 -Expense : 2,880 Net Income : 2,160 Period-Average Rate = 0.72

ERP 世新大學 ERP 實驗室 Summary of Oracle General Ledger

ERP 世新大學 ERP 實驗室 47/115 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

ERP 世新大學 ERP 實驗室 48/115 Reference 課程教材下載 ( 世新資管系大學部 ERP 課程教 材 ) – Oracle Applications 11i Online Help – –Click the link : Documentation-> 11i Online Help ERP 實驗室 – 美商甲骨文 Oracle –

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