1 eChart of Accounts. 2 BRITE Chart of Accounts 101 Prepare yourself for your job specific SAP ECC training: –Understand how SBBC will be using SAP

1

eChart of AccountseChart of Accounts

2BRITE Chart of Accounts 101

Prepare yourself for your job specific SAP ECC

training:

– Understand how SBBC will be using SAP ECC

Accounting

– Compare the legacy accounting string (coding

block) to the new SAP ECC coding block

– Understand the fields that a user sees when

processing transactions in SAP ECC

Course ObjectivesCourse Objectives


AgendaAgenda

Unit

Unit One: How SBBC will be using SAP ECC Accounting

Unit Two: The Accounting String: Legacy versus SAP ECC

Appendix: Crosswalk Charts, Web Site on Chart of Accounts, Review Slides


How SBBC will be using SAP How SBBC will be using SAP ECC Accounting AccountingUnit ObjectivesUnit Objectives

Describe the components of SAP ECC Accounting that SBBC will utilize:– Financial Accounting (FI)– Controlling (CO)– Funds Management (FM)– Grants Management (GM)– Project Systems (PS)

Understand what to fill in if prompted for– Company Code– Controlling Area– FM Area


Financial Accounting

Funds Management

Controlling

Project Systems

Grants Management

FIUsed for external reporting; contains the SBBC Chart of Accounts, or list of General Ledger Accounts

FMUsed to manage, control and execute budgets

COUsed to manage financial information internally; includes cost centers and internal orders; Costing

PSUsed to plan and manage capital expenditures such as new schools or classroom additions

GMUsed to monitor and control grant funds

SBBC will be using these areas of SAP SBBC will be using these areas of SAP ECC Accounting:Accounting:


Why is it important to know that SAP Why is it important to know that SAP ECC Accounting contains various parts?Accounting contains various parts?

In some cases, the new SAP ECC Accounting String will contain the same number or code for more than one field because of the different parts of SAP accounting.

– Example: These three fields have the same number in SAP ECC :

• General Ledger Account (for FI)

• Commitment Item (for FM)• Cost Element (for CO)

This happens because each part of SAP ECC accounting requires data

– SAP ECC is an integrated system• Action in one area creates a

record in another part of SAP


SBBCSBBC

• Company Code• Controlling Area • FM Area

What should you do if the system prompts you for:


SBBC is the Answer!!!

SBBC will be set to default for the following fields:

– Company Code (needed for Financial Accounting and Grants Management)

– Controlling Area (needed for Controlling)

– FM Area (needed for Funds Management)

You should not have to fill in these fields

However, if the SAP system ever prompts you for one of these fields, you know what to do!

– Fill in SBBC


Introduction to Accounting: Introduction to Accounting: Student QuizStudent Quiz

Match the part of SAP ECC Accounting to its definition

Letter of Answer

Part

of Accounting

Definition

Financial Accounting

A. Used to manage, control and execute budgets

Funds Management

B. Used to plan and manage capital expenditures such as new schools or classroom additions

Controlling C. Contains the General Ledger Chart of Accounts; used for external reporting

Project Systems D. SBBC

Company Code; Controlling Area;

FM Area

E. Used to monitor and control grant funds

Grants Management

F. Used to manage financial information internally; includes cost centers and internal orders; Costing


Introduction to Accounting: Introduction to Accounting: Student QuizStudent Quiz

Answers

Letter of Answer

Part

of Accounting

Definition

C Financial Accounting

A. Used to manage, control and execute budgets

A Funds Management

B. Used to plan and manage capital expenditures such as new schools or classroom additions

F Controlling C. Contains the General Ledger Chart of Accounts; used for external reporting

B Project Systems D. SBBC

D Company Code; Controlling Area;

FM Area

E. Used to monitor and control grant funds

E Grants Management

F. Used to manage financial information internally; includes cost centers and internal orders; Costing


AgendaAgenda

Unit





Upon completing this unit, you should be able to recognize the fields you will see when you process transactions in SAP ECC

– GL Account – Business Area– Cost Center– Order– Fund– Funds Center– Functional Area – Funded Program– Commitment Item– WBS Element (Work Breakdown Structure)– Grant

Accounting String Unit ObjectivesAccounting String Unit Objectives


Overview of the Legacy/SAP Overview of the Legacy/SAP ECC Crosswalk Crosswalk

Legacy Accounting String

Function Object(3), Cap(4) (1) (4) (3) (1) (2) (4) (1) (1) (5)

Use ActivityFund Class Location TypeBalance Sheet/ Revenue Account Sub

ObjectPhase

SAP ECC Accounting String

GL

Account

Business

Area

Cost

Center

Order Fund Funds

Center

Functional

Area

Funded

Program

Commitment

Item

Grant WBS

Element

8 digits 4

digits

10 digits

12 digits

4 digits

10

digits

16 digits Same as Order

or WBS Element

8 digits 14 digits

Up to

16 digits

•In this unit, we will discuss each of the fields in the SAP ECC Accounting String.

•The Appendix contains a crosswalk table that shows you

where the legacy fields will show up in SAP ECC fields.


When is the SAP When is the SAP ECC Accounting String Used?Accounting String Used?

Same as now:– Requisitions– Check Requests– Budget Transfers– Travel Vouchers– Mileage Vouchers– Personnel Forms– Payroll– Requests for Journal Entries


Are all the Fields Required?Are all the Fields Required?

No! What you need to fill in depends on what transaction you are processing in SAP ECC.– Some data will default based on other data that you

enter You will learn which fields are required for your work

during your job specific training


So where do I use these fields?

Give me a real example!!!


OK…Here is what you need to complete a purchase requisition in MSA and what you will need to complete one in SAP ECC :

Accounting Object Number of Digits

Fund 3 or 4

Class 1

Function 4

Object 3

Phase 1

Sub-Object 2

Location 4

Type 1

Activity 5

Legacy Line of Coding

Accounting Object Composition

General Ledger (G/L) Account Number

Class + Object + Zeros

Eight Digits

Ex: 55110000

Fund Previous Fund # + 0 (if required)

Four Digits

Ex: 1000

Functional Area Function + Activity + Zeros

Sixteen Digits

Ex: 5101000000000000

Cost Center Business Area + Type + Location + 0

Ten Digits

Ex: 3307 1 1091 0



Purchase RequisitionPurchase Requisition for Cost Center (sample)for Cost Center (sample)

What you select here determines what fields appear in the Account Assignment tab below


The new The new General Ledger AccountGeneral Ledger Account

• 8-Digit Field called “G/L Account”

• Will consist of a combination of legacy fields

• Can look up G/L account numbers in SAP ECC using the drop down icon


G/L Expense Account: Legacy versus SAP ECC

Legacy Structure SAP Structure

2 Separate Fields:

Class: 1 digit

Object: 3 digits

1 Field:

One 8-digit field consisting of:

Class + Object + 4 zeros

Example: Supplies

5

511

New General Ledger “Supplies” Account:

55110000


G/L Revenue or Balance Sheet Account: Legacy versus SAP ECC

Legacy Structure SAP Structure

3 Separate Fields:

Class : 1 digit

Function: 4 digits

Object: 3 digits

1 Field:

One 8-digit field consisting of:

Class + Function + Digits assigned as required to support reporting requirements

Example: Accounts Payable

Class: 2

Function: 2120

Object: 101

New General Ledger “Accounts Payable: Other” Account

22120101


General Ledger Account NumberGeneral Ledger Account NumberExamplesExamples

8 Digits: Begins

with “Class”

1: for Assets

2: for Liabilities

3: for Equity

4: for Revenue

5: for Expenses


Business AreaBusiness Area

• NEW 4-digit field

• Each school and department will have a specific business area number, in addition to their location number, which is not changing • 3252 is Coral Springs High School’s Business Area• 1100 is the Office of the Superintendent’s Business

Area• Business areas will allow senior managers (district

directors, principals) to monitor the performance of their department or school


Business Area NumbersBusiness Area Numbers

Business Areas Number Ranges:Business Areas Number Ranges:1000-2999: Departments1000-2999: Departments3100-3299: North Area Schools3100-3299: North Area Schools3300-3499: North Central Area Schools3300-3499: North Central Area Schools3500-3699: South Area Schools3500-3699: South Area Schools3700-3899: South Central Area Schools3700-3899: South Central Area Schools6000-6400: Charter Schools, Broward Educational 6000-6400: Charter Schools, Broward Educational

Foundation, Pre-K Agencies, BECONFoundation, Pre-K Agencies, BECON

• Note: In addition to being its own 4-digit field, the 4-digit Business Area will also be the first part of the next field we will discuss, “Cost Center”

• Note: Business Area is also the first part of “Funds Center,” which we will discuss later


Examples of some SBBC Business AreasExamples of some SBBC Business Areas

You can see the Business Areas in the system by

selecting the drop down field


Cost Center: Current SAP System versus New Cost Center: Current SAP System versus New SAP ECC SystemSAP ECC System

Current SAP Structure for HR New SAP ECC Structure

10 Digit Code

Location: 4 digits

Type: 1 digit

Use: 1 digit

Function: 4 digits

10 Digit Code

Business Area: 4 digits

Type: 1 digit

Location: 4 digits

Plus one zero in most cases

Current Cost Center #: Coral Springs High School

1151 3 0 5103

New Example: Coral Springs High School

3252311510


Examples of SAP Examples of SAP ECC Cost Centers Cost Centers

• Note that cost centers have validity dates.

• Cost Centers have the same numbering as “Funds Centers” in Funds Management.

• We will discuss the “Funds Centers” field later on in this course


New Field: New Field: OrderOrderNew 10-digit alpha-numeric fieldNew 10-digit alpha-numeric field

• Replaces some activity numbers

• Although the field is “Order”, it is often referred to as “Internal Order”

• Most commonly used for a unique program at a school or department to track expenditures

• Example: Hospital/Homebound program at Seagull School

• Not all sites will use Internal Orders. If your site does, the internal order number will be provided to you.


Order NumbersOrder NumbersThe 10-digit number consists of: The 10-digit number consists of:

(Type of location)


New Coding Block Student QuizNew Coding Block Student Quiz

Match the Field to its definition

Letter of Answer

Field Definition

General Ledger Account

A. New 4-digit field which allows manager to monitor the performance of their school or department; is the first part of the new Cost Center field

Cost Center B. New 10-digit field that allows you to monitor a funded program specific to your school; a cost collector, idea of a bucket collecting costs; starts with the letter “O”

Order C. 10-digit field consisting of business area, type, location plus zero in most cases; same number as “Funds Center”

Business Area D. 8-digit field consisting partly of Class, Function or Object, plus zeros in some cases; Same number as “Commitment Item” and “Cost Element”


New Coding Block Student QuizNew Coding Block Student Quiz


Letter of Answer

Field Definition

D General Ledger Account

A. New 4-digit field which allows manager to monitor the performance of their school or department; is the first part of the new Cost Center field

C Cost Center B. New 10-digit field that allows you to monitor a funded program specific to your school; a cost collector, idea of a bucket collecting costs; starts with the letter “O”

B Order C. 10-digit field consisting of business area, type, location plus zero in most cases; same number as “Funds Center”

A Business Area D. 8-digit field consisting partly of Class, Function or Object, plus zeros in some cases; Same number as “Commitment Item” and “Cost Element”


OK, I got an A+!OK, I got an A+!Tell me some more!!!Tell me some more!!!

Hey, budgetkeepers…pay attention!

You’re going to see these fields when you create a budget transfer in SAP ECC!– Fund– Funds Center– Functional Area– Funded Program– Commitment Item


FundFund

Fund in SAP ECC represents the same thing as Fund in the legacy system

It is a 4-digit field in SAP ECC :

Example: General Fund is now 1000 instead of 100 You can look up a fund by using the drop down icon on

the fund field


Funds CenterFunds Center

• Funds Centers represent budgeting organizations at SBBC•Equivalent to a school or department.•Equivalent to SBBC’s current location and type•Captures “where” the costs are incurred

•The Funds Center will be 10 digits in length consisting of:• Business Area: 4 digits• Type: 1 digit• Location: 4 digits• Zero: 1 digit

•There is a one-to-one relationship between a Funds Center and a Cost Center. They will have the same number!

Example: 3315118510 - ROYAL PALM Elementary


Functional AreaFunctional Area

Equivalent to the current function and activity Used to assign costs to a specific part of the budget 16-digit field which has a drop down icon for searching

“Red Book” means DOE (Department of Education) requirement


Functional Area (continued)Functional Area (continued)

16-digit field– Function: 4 digits– Activity: 5 digits– Plus 7 zeros

Here are some examples

using the drop down icon


Funded ProgramFunded Program

Used to capture costs in Funds Management and control budget resources for:

1) Internal Orders: For location specific activities requiring separate tracking and budget control

2) Has the same 10-digit alpha-numeric number as its corresponding internal order


Commitment ItemCommitment Item

•Equivalent to object code in MSA

•8-Digit field• (Same number as a General Ledger Account)

Examples: 55110000 (Supplies)

56430000 (Computer Hardware >$1000)


MSA-SAP ECC Crosswalk MSA-SAP ECC Crosswalk Summary and Examples for BudgetingSummary and Examples for Budgeting

MSA SAP-FM

Funds ManagementFund

General Fund 100

Fund

General Fund 1000

Type & Location

DEERFIELD BEACH E - 1 & 0011

Funds Center/Cost Center

Business Area+Type+Location+0

3101100110 – DEERFIELD BEACH E

Class & Object

Expenditures & Supplies 5 & 511

Commitment Item/GL Account

Expenditures & Supplies 55110000

Function & Activity

Gr 9-12 Basic 5103 & 00000

Functional Area

Gr 9-12 Basic 5103000000000000

Capital Project

021178123(Location & Activity)

Funded Program

P.000011


Funds Management New Coding Block Funds Management New Coding Block Student QuizStudent Quiz


Letter of Answer

Field Definition

Fund A. 16-digit field consisting of function and activity plus 7 zeros

Funds Center B. 10-digit field that has the same number as its corresponding cost center; consists of Business Area Type, Location plus 0

Functional Area C. Same as legacy Fund plus 0

Funded Program D. Has the same 8-digit number as its corresponding General Ledger Account

Commitment Item E. Has the same 10-digit alpha-numeric number as its corresponding internal order; used to capture costs and control resources in funds management


Funds Management New Coding Block Funds Management New Coding Block Student QuizStudent Quiz

Answers:

Letter of Answer

Field Definition

C Fund A. 16-digit field consisting of function and activity plus 7 zeros

B Funds Center B. 10-digit field that has the same number as its corresponding cost center; consists of Business Area Type, Location plus 0

A Functional Area C. Same as legacy Fund plus 0

E Funded Program D. Has the same 8-digit number as its corresponding General Ledger Account

D Commitment Item E. Has the same 10-digit alpha-numeric number as its corresponding internal order; used to capture costs and control resources in funds management


So, what’s left???So, what’s left???

• WBS Element

• “Work Breakdown Structure” for Capital Projects and Site Acquisitions

•Used by Grants Department and Project Systems

• Grant


Field: WBS ElementField: WBS Element

“Work Breakdown Structure”

• Up to 16-digit field

• Used in Grants Management, Project Systems, and in Capital Projects

• Field has drop down for searching


WBS Element (in Grants Management)WBS Element (in Grants Management)

Work Breakdown Structure (WBS) in Grants Management represents the details of who owns the grant and where the money is being spent

16-Digit Field– Can begin with a letter from A-L

As in the past, schools with Grant funds will be given the proper Grant coding to use


WBS Element NumberWBS Element Numberin Grants Managementin Grants ManagementReplaces MSA Fund & Activity NumbersReplaces MSA Fund & Activity Numbers

C 9 7 8 0 0 0 0 1 0 1 . 1 7 5 1

WBS Element: 16-Digit Field

• The first 9 digits (to the left of the period) represent:• Type of Grant: (C: State Grant)• Location that owns the grant (9780: ESE Department)• Grant #1 in that department (0001)

• The 01 in yellow is the program in the WBS element • The 1751 to the right of the period is the location where the money is being expensed (Miramar High)


Field: GrantField: Grant

Look Up


C 9 7 8 0 0 0 0 1 . 0 7 0 8

•The first 9 digits (to the left of the period) are always the same as the WBS element for the grant.

• C: State Grant• 9780: Department (ESE)• 0001: Grant #1 in that department

•The numbers to the right of the period represent the years for which the grant is active:

•0708: Fiscal years 2007 and 2008

Grant Number: 14-Digit Field

Grant


WBS Element NumberWBS Element Numberin Grants Managementin Grants ManagementReplaces MSA Fund & Activity NumbersReplaces MSA Fund & Activity Numbers

C 9 7 8 0 0 0 0 1 0 1 . 1 7 5 1

WBS Element: 16-Digit Field

• The first 9 digits (to the left of the period) represent:• Type of Grant: (C: State Grant)• Location that owns the grant (9780: ESE Department)• Grant #1 in that department (0001)

• The 01 in yellow is the program in the WBS element • The 1751 to the right of the period is the location where the money is being expensed (Miramar High)


WBS Element (Project Systems)WBS Element (Project Systems)

Represents the phases and sub phases of a project Used by Departments

Used when coding:– Capital Facilities Projects

• WBS element begins with “P”– Site Acquisitions Projects

• WBS element begins with “S”


WBS Elements (Capital Facilities Projects)

Facilities Projects will have the following:

– Alpha Character ‘P’ for Facilities Project

– 6-Digit Sequential Project Number

– 2-Digit Phase:• .01 – Planning• .02 – Pre-Design• .03 – Design• .04 – Bid and Award• .05 – Construction• .06 – Warranty• .07 – Equipment Acquisition• .08 – Technical Equipment

2-Digit Sub-Phase for each phase (16 different types of sub-phases)


Accounting StringAccounting StringSummary Unit ObjectivesSummary Unit Objectives

Having completed this unit, you should recognize the fields you will see when you process transactions in SAP ECC

– GL Account – Business Area– Cost Center– Order– Fund– Funds Center– Functional Area – Funded Program– Commitment Item– WBS Element (Work Breakdown Structure)– Grant


You’re done!!

A couple points:– What you learned in this class is background information for your

job-specific training– You will learn what fields you need to fill in during that job specific

training– Use the material in this course for reference– Re-read it after your job specific training; it will make a lot more

sense to you then!!


AgendaAgenda

Unit





Additional Reference Material

Summary Crosswalk Charts

Chart of Accounts Web Site

Review Slides


Legacy to SAP ECC Crosswalk

Where legacy fields will show up in SAP ECC

Legacy Field Where Found in SAP ECC Example of SAP ECC Coding

Fund Fund plus 0 1000

Class Part of Commitment Item/

All G/L Accounts

53490000

Function GL Balance Sheet or Revenue Account/Commitment Item

Part of Functional Area

43479201

640012301000000

Object Part of Commitment Item/

GL Expense account

53490000

Phase WBS Element for project systems P.000001.04.03

Sub Phase WBS Element for project systems P.000001.04.03

Location Part of Cost Center/Funds Center

Part of Order

Part of WBS Element

3252311510

OB10121001

C978000101.1751

Type Part of Cost Center/Funds Center 3252311510

Activity Part of Functional area 640012301000000

Use No longer used


SAP ECC New Fields Summary

New Field Includes these Legacy Fields

Business Area None: New 4-digit field which does not use any legacy fields;

Also seen in new “Cost Center” and “Funds Center” Fields

Order Type; Location

WBS Element (Work Breakdown Structure)

Phase; Sub Phase for project systems


Quick Reference Sheet (page 1)


Quick Reference Sheet page 2


Summary of fields by SAP Summary of fields by SAP ECC Accounting Accounting Module Module

General Ledger (FI)

GL Account:• Class • Function/Object• additional digits

Business Area:• NEW – Divisions/Departments

Controlling (CO)

Cost Center:• Business Area•Type• Location• Zero

Cost Element:• Class • Revenue Account• Object

Internal Order:• Activity

Funds Management (FM)

Fund:• Fund

Funds Center:• Business Area• Type• Location• Zero

Commitment Item:• Class • Balance Sheet Account*• Revenue Account• Object

Functional Area:• Function• Activity

Grants Management (GM)

Grant

WBS Element

Project Systems (PS)

Work Breakdown Structure (WBS) Element:• Phase• Sub object• Activity

GL

Account

Business

Area

Cost

Center

Order Fund Funds

Center

Functional

Area

Funded

Program

Commitment

Item

Grant WBS

Element

8 digits 4

digits

10 digits

12 digits

4 digits

10

digits

16 digits Same as Order

or WBS Element

8 digits 14 digits

Up to

16 digits


GL Account: Revenue or Balance Sheet

8-Digit Field Class: 1digit DOE Function: 4 digits Object Code: 3-digit break-

out


SAP Accounting String



ObjectPhase

8 digits8 digits10 digits4 digits16 digits14 digits4 digits

Up to 16 digits

12 digits

10 digits

8 digits

Commitment

Item

Cost

Element

Funds

Center

Business

Area

Functional

Area

GrantFundWBS Element

OrderCost

Center

GL

Account


General Ledger Account (G/L Account)General Ledger Account (G/L Account)

GL Account (Expense only)

8-Digit Field Class: 1 digit Object: 3 digits Plus 4 Zeros Note: GL Account number is the same

as the “Commitment Item” and the “Cost Element”


Business Area: New 4-Digit Field

Represents: Schools/Divisions/Departments Is the first 4 Digits of “Cost Center” and of “Funds Center”





ObjectPhase


Up to 16 digits

12 digits

10 digits

8 digits

Commitment

Item

Cost

Element

Funds

Center

Business

Area

Functional

Area


OrderCost

Center

GL

Account


Business AreaBusiness Area


Cost Center:•10-Digit Field

Business Area: 4 digits Type: 1 digit Location: 4 digits Plus zero in most cases





ObjectPhase


Up to 16 digits

12 digits

10 digits

8 digits

Commitment

Item

Cost

Element

Funds

Center

Business

Area

Functional

Area


OrderCost

Center

GL

Account


Cost CenterCost Center

Has the same number as a “Funds Center”


Funds Center: 10-Digit Field

– Business Area: 4 digits – Type: 1 digit– Location: 4 digits– Plus one zero

Funds CenterFunds Center





ObjectPhase


Up to 16 digits

12 digits

10 digits

8 digits

Commitment

Item

Cost

Element

Funds

Center

Business

Area

Functional

Area


OrderCost

Center

GL

Account

Has the same number as a “Cost Center”


Old/New Coding Block Crosswalk:Old/New Coding Block Crosswalk: Mileage Form Mileage Form

New Field Consists of:

Fund Legacy Fund # plus Zero

GL Account # Class + Object + 4 Zeros

Cost Center Business Area + Type + Location + 1 Zero

Functional Area Function + Activity + 7 Zeros

Old Coding Block:

New Coding Block will contain these fields:

Elements will be found in new fields


Web Site to view the Legacy Chart of AccountsWeb Site to view the Legacy Chart of Accounts

If you’re rusty on some of the legacy terminology, you can read all about the current Chart of Accounts on this web site:– http://www.broward.k12.fl.us/comptroller/

finrptg_chart_of_accounts.htm

This site will be updated by the end of the year to reflect the new Chart of Accounts using SAP ECC

Documents

1 eChart of Accounts. 2 BRITE Chart of Accounts 101 Prepare yourself for your job specific SAP ECC training: –Understand how SBBC will be using SAP