1. ERP 世新大學 ERP 實驗室 1 企業資源規劃 企業 e 化之營運管理 Oracle General Ledger 會計總帳

2. 2 Outline Overview Set of books Journals

3. 3 Oracle ERP Overview 銷售預測 FCST 顧客訂單 orders 物料需求規劃 MRP 產能需求規劃 CRP 生產排程 schedule 採購訂單 PO 收料作業 receive 在製品管理 WIP 發料作業 issue 出貨作業 shipping 應付帳款 AP 付款作業 payment 應收帳款 AR 收款作業 receipt 會 計 總 帳 GL 粗略產能規劃 RCCP 倉儲管理 inventory 主需求排程 MDS 主生產排程 MPS 採購需求 PR 會 計 總 帳 GL

4. 4 GL 相關作業流程 分派 / 收集預 算資料 建立預算 預算作業 查詢 報表產生器 資訊擷取模式 定義企業作業模式 會計科目結構 分錄 / 傳票登錄 資料群模式化 行事曆 多公司合併作業 多幣別作業 迴轉分錄 開放介面轉入 科目調整作業 結帳 開啟會計期間 合併報表 外幣重估 報表需求分析 修訂. 整理預 算資料 明細帳反查稽核 人工輸入 Oracle 其他系統轉入 重新評價 核准 過帳

5. 5 Outline Overview Set of books Journals

6. 6 Set of books 交易事項： 3 月 1 日公司成立收取股款 1,000,000 元 3 月 2 日向銀行借入 100,000 元 3 月 3 日購入機器設備一台，價值 400,000 元 AA 公司日記帳 帳本 會計期間 :Mar-07 幣別 : 新台幣 0301 借：現金 1,000,000 (01-000-1001) 貸：股東權益 1,000,000 (01-000-1002) 0302 借：現金 100,000 貸：長期負債： 100,000 0303 借：固定資產： 400,000 貸：現金： 400,0000

7. 7 Elements Required for a Set of Books Define a chart of accounts Define an accounting calendar Define currencies

8. 8 Set of Books

9. 9 Accounting Flexfield Application Accounting Flexfield Segment Value Value Set Defining Chart of Account Flexfield Security Rules Cross-Validation Rules Value

10. 10 Creating Accounting Flexfields Perform the five steps necessary to create an Accounting Flexfield. –1. Define a value set. –2. Define an Accounting Flexfield structure. –3. Define valid segment values. –4. Optionally, create account combinations. –5. Define security rules. Example : XX XXX XXXX XXXX XXX Company Department Account Sub-Account Product

11. 11 Value Set

12. 12 Format: Char Maximum size: 4 Validation: Independent Format: Number Maximum size: 3 Validation: Independent Format: Char Maximum size: 2 Validation: Independent Defining Value Sets & Segment Values Value_Set 1 Value_Set 2Value_Set 3 Cost Center Natural Account Natural Account 10010110001001 Balancing Segment 0102 Validation Type –Independent –Dependent –Table Qualifiers Values

13. 13 Accounting Flexfields

14. 14 Segment Values

15. 15 Using Dynamic Insertion Dynamically create new account combinations. –Dynamic insertion can be enabled or disabled at any time. –All new combinations must satisfy all defined cross-validation rules before they are accepted.

16. 16 Defining Flexfield Security Rules Restrict data entry and online inquiry to specific values by using flexfield security rules. Account Segment Account Segment #’s 0000 to 9999 Include: #’s 1000 to 3999 Exclude: Flexfield Security Rule: Compay00 not valid for this Responsibility Security Rule

17. 17 Defining Cross-Validation Rules Prohibit creation of invalid account combinations using cross-validation rules. –Use cross-validation rules in combination with dynamic insertion. –Define cross-validation rules before entering a chart of accounts. Cross-Validation Rule: Department 730 can only be used with Company 01 Security Rule

18. 18 Combinations 01-510-7740-0000-110 02-460-7695-1300-000. 01-510-7750-0000-110 01-510-7740-0000-110 Journal 01-510-7750-0000-110 02-460-7695-1300-000. 01-510-7750-0000-110 01-510-7740-0000-110 Not Found ： ERROR Found ： OK Not Allow Dynamic Insertion Allow Dynamic Insertion Not Found ： CREATE Found ： OK Journal & Account Scenario

19. 19 Defining the Accounting Calendar Create a calendar to define an accounting year and the periods that it contains. –Periods –Period Type Calendar Fiscal –Period Open/Close

20. 20 Accounting Calendar Accounting period 5 statuses Open Period Closed Period Permanently Closed Period Never Opened Future Enterable

21. 21 Defining Currencies Create New Currencies Predefined Daily Conversion Rate Type –Spot –Corporate –User –European Monetary Union (EMU) Fixed Custom Rate Type Defining Daily Rates between any two non- EMU currencies

22. 22 Defining Shorthand Aliases A simple code that represents a partial or complete account combination. Reduce account-entry keystrokes Maximize productivity and accuracy. = Shorthand Alias Account Combination Cash01 NY Sales Computer Monitors NY Monitor Sales 01-110-000-1110-000-0000 -320- - - - 01 - -420-4110- - - - - -310- 01-320-420-4110-310-0000

23. 23 Outline Overview Set of books Journals

24. 24 Journal Entry Types Basic Journal Entry Reversing Journal Entry Recurring Entries MassAllocations

25. 25 Journal Creation Methods Manual Entry Reversals Reversals Recurring Recurring MassAllocations MassAllocations Journal Import Journal Wizard

26. 26 Posting Journals Update balances by posting journals. Un-post Journal –Control total violations –Posting to unopened periods –Unbalanced journal entries Post journal Enter journal Prepost $500 Journal 25 After post $525 Account Balance

27. 27 Reviewing and Correcting Balances End Enter and post journals Enter and post journals Review balances No Yes Are the account balances correct?

28. ERP 世新大學 ERP 實驗室 28 企業資源規劃 企業 e 化之營運管理 Oracle General Ledger 會計總帳 2008/07 完