7131_TSCM_52-_2º_parte_(1-5)
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7131_TSCM_52-_2º_parte_(1-5)


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time of 
payment. Therefore, the cash discount amount is not credited to the stock or cost account. 
„ Net 
y If you post the net amount of an invoice, the R/3 System posts the cash discount amount from a 
cash discount clearing account to the stock or cost account. The cash discount clearing account is 
cleared at the time of payment. 
„ Whether an invoice is posted gross or net depends on the document type. 
„ You define the document types in Customizing for Invoice Verification. For each document type, 
you indicate whether postings should be made gross or net. You also set the type of document that 
the R/3 System suggests when an invoice is entered. 
„ When you are entering invoices, you can change the document type on the tab page Extras. 
 
© SAP AG TSCM52 5-9 
\uf8e9 SAP AG 1999
Purchase order: 5 pcs at 20.00 UNI/pc.
Goods receipt for this purchase order: 5 pcs
Invoice: 5 pcs at 20.00 UNI/pc. = 100.00 UNI
10% tax = 10.00 UNI
= 110.00 UNI
less 5% cash discount = 5.50 UNI
 104.50 UNI
Stock account
GR/IR account
Vendor account
Input tax
Bank
Non-operating result
110 +
 0.50 -
104.50 -
 5 -
100 +
110 -
 10 +
100 +
100 -
Goods receiptGoods receipt InvoiceInvoice FI paymentFI payment
Account Movements: Gross Posting
 
 
 
„ The R/3 System ignores the cash discount amount when posting the invoice. 
„ The cash discount amount is posted at the time of payment: 
y The cash discount amount for the net invoice value is posted as a non-operating result. 
y A cash discount difference is created as a result of the input tax. The R/3 System therefore corrects 
the input tax posted, so that the tax amount is the tax on the net value of the invoice. 
 
© SAP AG TSCM52 5-10 
\uf8e9 SAP AG 1999
Purchase order: 5 pcs at 20.00 UNI/pc.
Goods receipt for this purchase order: 5 pcs
Invoice: 5 pcs at 20.00 UNI/pc. = 100.00 UNI
10% tax = 10.00 UNI
= 110.00 UNI
 less 5% cash discount = 5.50 UNI
 104.50 UNI
Stock account
GR/IR account
Vendor account
Input tax
Bank
Cash discount
clearing account
 5 -
100 +
110 -
 10 +
 5 +
100 +
100 -
110 +
 0.50 -
104.50 -
 
 5 -
Goods receiptGoods receipt InvoiceInvoice FI paymentFI payment
Account Movements: Net Posting
 
 
 
„ The cash discount amount is already taken into account when the invoice is posted. 
„ The cash discount amount is posted to a cash discount clearing account. This is cleared at the time of 
payment. 
„ The offsetting entry for the posting to the cash discount clearing account is made to the stock 
account, except in the following cases: 
y If the material is subject to standard price control, the R/3 System posts the difference to a price 
difference account. 
y If the material is subject to moving average price control and there is insufficient stock coverage, 
the R/3 System posts to the stock account only the amount for which stock coverage is available. It 
posts the remainder to a price difference account. 
 
© SAP AG TSCM52 5-11 
\uf8e9 SAP AG 1999
Invoices in a Foreign Currency
Purchase order
10 pcs at $63/pc.
Ex. rate M2
Fixed ex. rate
X
Conversion using current ex. rateConversion using PO ex. rate
Invoice
10 pcs
at $63/pc.
= $630
Local currency
M2
10 pcs
315 UNI 315 UNI
M1.8
350 UNI 300 UNI
M2.1
UNI
PO currency
$
Exchange rate differences
Invoice
10 pcs
at $63/pc.
= $63010 pcs
PO ex. rate Current ex. rate
Current ex. rate
or 
entered ex. rate
 
 
 
„ In the case of a purchase order in a foreign currency, you can use a fixed exchange rate. If this is the 
case, the R/3 System uses this exchange rate to convert the foreign currency to the local currency at 
goods receipt and at invoice receipt. 
„ If the exchange rate is not fixed in the purchase order, the R/3 System uses the current exchange rate 
to convert the foreign currency to the local currency at goods receipt. In Invoice Verification, it also 
suggests the current exchange rate, but you can change it. 
„ If the exchange rate is not fixed in the purchase order, exchange rate differences can occur as a result 
of using different exchange rates. Exchange rate differences are actually the same as price 
differences. The way that the R/3 System posts exchange rate differences depends on the settings in 
Customizing for Invoice Verification. 
 
© SAP AG TSCM52 5-12 
\uf8e9 SAP AG 1999
z Enter or change tax information
z Enter or change cash discount information
z Post both gross or net of cash discounts
z Enter invoices in a foreign currency
You are now able to:
Taxes, Cash Discounts, and Foreign Currency:
Summary
 
 
 
 
© SAP AG TSCM52 5-13 
Taxes, Cash Discounts, and Foreign Currency: Exercises 
 
 
 
Unit: Taxes, Cash Discounts, and Foreign Currency 
 
 
 
At the end of this exercise, you will be able to: 
\u2022 Enter and change tax data 
\u2022 Enter and change cash discount information 
\u2022 Post gross or net of cash discounts 
\u2022 Post an invoice in foreign currency 
 
 
There are several factors that affect the total amount of an invoice. 
Your company must follow local tax regulations. You often have 
to enter tax codes if they were not entered in the purchase order. 
Your company would like to deduct cash discounts whenever 
possible. You can enter or change the vendor early-payment 
discount. 
1 -1 You receive an invoice containing several tax rates. 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today\u2019s date) 
Invoice 4001## 
This invoice refers to your purchase order number 41515041## 
 
T-M15A## Slugs for cast iron 
spiral casings 
100 pcs 1000 UNI 
T-M15B## Flat gaskets 20 pcs 1000 UNI 
T-M15C## Packing gaskets
 
150 pcs 3000 UNI 
 5000 UNI 
Tax: 10% Tax items 1, 3 400 UNI 
Tax: 5% Tax items 2, 3 50 UNI 
Total due: 5450 UNI 
 
 
© SAP AG TSCM52 5-14 
1-1-1 Enter this invoice in Logistics Invoice Verification. 
 
1-1-2 Did the system propose tax codes for the invoice? 
______________________________________________________ 
 
1-1-3 Display the purchase order. Were tax codes defined for each item? 
______________________________________________________ 
 
1-1-4 If required, correct the tax rates on the item list. 
 
1-1-5 Simulate the postings that will take place. 
OPTIONAL: Fill in the table. 
 
Item Account Amount 
001 
002 
003 
004 
005 
006 
 
 Post the document. 
Invoice number: _________________________________________ 
 
© SAP AG TSCM52 5-15 
 
1-2 This invoice arrived with different payment terms than usual for the supplier. You 
would like to post the document net to take advantage of the discount immediately. 
INVOICE 
Sapsota Company Limited Vendor T-L15A## 
Invoice date: (today\u2019s date) 
Invoice 4002## 
This invoice refers to your purchase order number 41515042## 
 
T-M15A## Slugs for cast iron 
spiral casings 
20 pcs 200 UNI 
T-M15B## Flat gaskets 30 pcs 1500 UNI 
T-M15E## HD brake system 10 pcs 600 UNI 
 2300 UNI 
Tax: 10% tax 230 UNI 
Total due: 2530 UNI 
Payable within 10 days with 3% cash discount, payable within 15 days 
with 2% cash discount, payable net within 60 days 
 
1-2-1 Enter this invoice net in Logistics Invoice Verification. Check the default 
document type and change it to Net invoice receipt, if necessary. 
 
1-2-2 Check the terms of payment and change them, if necessary. 
 
1-2-3 Before you simulate the postings, answer the following questions: How does 
the system post the cash discounts? Does the valuation of the material affect 
the postings? 
______________________________________________________ 
 ______________________________________________________