Overview of the Financial Accounting

本文概述了企业中使用的各种财务应用程序,包括财务会计、成本控制、投资管理等,详细介绍了每个模块的功能及其对内部和外部用户的价值。文章深入探讨了会计假设、会计主数据、会计文档等关键要素,并对成本中心会计、盈利能力分析等CO模块进行了详尽解释。

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Various financial applications offer different views of the financial position:

 

FI   Financial Accounting

CO Controlling(Managerial accounting)

TR  Treasury

IM  Investment Management

EC  Enterprise Controlling

RE  Real Estate

PS  Project System

 

Accounting Information Users

External users: The users are like Auditors,Insurance,Tax authorities,Shareholders,Journalist Media,Bank,Legal authorities,Financial analysts,etc.

Internal users: The users are like Administrative,Accountants,Employees,Executive Offices,Senior Management,etc.

 

Financial Accounting sub-models

General ledger

Accounts Payable

Accounts Receivable

Asset Accounting

Travel Management

Bank ledger

 

Elements of Financial Accounting

Accounting Assumptions

Accounting Master Data

Accounting Document

Cash Journal

Reporting

 

Overviews of CO

Cost and Revenue Element Accounting(CO-OM-CEL)

Cost Center Accounting(CO-CCA)

Profitability Analysis(PA)

Profit Center Accounting(PCA)

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