1) Periodic activities in Asset Accounting and Materials Management impact the closing of the GL:
결산 정기처리 작업
-Settling assets under construction 건설중인자산 대체
-Depreciation and interest expense postings 감가상각비와 이자비용 계상
-GR/IR account maintenance GR/IR계정 조정
-Material price changes and revaluations 자재가격변경과 재평가
-Physical inventory procedure 재고실사절차
2) Opening the new fiscal year (fiscal year change) and closing the old fiscal year (year and closing) in Asset Accounting are annual closing functions.
회계기간 조정
3) Open item accounts containing foreign currency transactions such as payables/receivable and foreign currency balance sheet accounts have to be revalued periodically.
외화표시 채권채무의 평가
4) Regrouping of the payables/receivavles and analysis of the GR/IR clearing account can provide more accurate presentation of the financial statements.
채권채무의 재조정 및 GRIR분석