SAP ERP Financials and FICO Handbook

14 CHAPTER 1 INTERVIEW QUESTIONS AND ANSWERS
FIGURE 1.12
G/L account master
23. What is accrued cost?
Operating expenses are often allocated differently in financial accounting than in
cost accounting. If, for example, an expense incurred in external accounting covers
a whole year, you must assign a proportion of such expenses to each individual cost
accounting period. In this process, you distribute irregularly occurring expenses,
according to cost-origin, to the months in which they are incurred. This allows you
to avoid irregularities within cost accounting. Costs allocated in this manner, such
as yearly bonuses, are termed accrued costs.
24. What is the difference between the Enjoy SAP document entry screens
(FB50, FB60, FB70) and the old general posting transaction?
The SAP Enjoy screens are created to expedite data entry for GL/AR/AP postings.
In the old FB01 screen, users are required to manually enter document types and
posting keys to determine the nature of postings. In Enjoy SAP data entry screens,
these are defaulted via a configuration table so that the user just has to choose