Sr. No.

SCOT / Process
B.06 - Purchase to Pay

B.06 - Purchase to Pay

B.09 SCOT - Inventory and

3 consumption

B.05 SCOT - Order to Cash

4

B.08 SCOT - Recording &

Accrual of Expenses
5

B.02 - Cash and Bank -

6 Receipts and Payments

B.02 - Cash and Bank -

Receipts and Payments

B.07 - Human Resource

8
 B.07 - Human Resource

B.07 - Human Resource

10

B.07 - Human Resource

11

B.03 - Treausry (Other than

cash and bank)
12

B.04 SCOT - Property, plant

and equipment including capital
work-in-progress and
13
depreciation

B.04 SCOT - Property, plant

and equipment including capital
14 work-in-progress and
depreciation

B.06 - Purchase to Pay

15

B.06 - Purchase to Pay

16

B.06 - Purchase to Pay

17

B.09 SCOT - Inventory and

consumption
18

B.05 SCOT - Order to Cash

19

B.05 SCOT - Order to Cash

20
 Control Description
C4 - P2P - The system is configured to perform a three way match between Purchase Order; Goods
Receipt Note / Service Receipt Note; Signed Invoice. Senior Executive of Account Payable enters the
invoice details and PO number then GRN details are auto fetched in which AP team selects the
conditions of the PO for booking of invoice. Invoice is booked in SAP with document type "RE/KS"
when 3 way match is completed.
For Invoices without PO are manually posted by finance - AP team (T-code FB60) basis approvals of
Senior Manager - AP and same are recorded with "KR" document type.

C6 - P2P - ITRA - Transactions are posted to correct inventory accounts through automatic account
assignments

C7 - COGS - System is configured to record inventory and consumption once the goods are dispatched
as per material movement defined. System is configured to reduce the inventory of finished goods when
the goods are dispatched i.e. post goods issue.
C14 - O2C - Invoices can be generated only against a specific sales order and sales order can be created
only against a specific customer existing in Customer Master.
C1 - ROE - On a monthly basis, the system passes the entry for prepaid expenses on the basis of the
expense information put in the system by the respective department personnel. Manager - Finance on a
monthly basis reviews the same by comparing the system entry with the manual reconciliation file.

C4 - CBRP - Every day, Senior Executive - Finance updates the conversion rates in the system basis e-
mail received from forex consultant. These rates are subsequently used by the system (SAP) for
recording of foreign exchange transactions.
C5 - CBRP - ITRA_Forex gain / loss is automatically calculated and accounted on collection / payment
based on the actual rate of payment / realisation.

C2 - Payroll - The attendance summary as per Oriole Pay shared over mail by external consultant is
received and reviewed by Senior Executive - C&B, who then updates the same in SAP for monthly
payroll processing.
C3 - Payroll - On monthly basis, Payroll run is conducted by the Senior Executive - C&B (HR) and
approved by HR Head / Manager C&B for payment processing. System makes appropriate statutory
deductions based on the applicable tax rates for each employees including provident fund, income taxes
and professional taxes. Then encrypted disbursement file is generated in SAP.

C4 - Payroll - ITRA - On processing monthly payroll, Senior Executive - C&B (HR) runs the
simulation for salary JV posting, in which the system automatically picks the amount on the basis of
payroll run. After that Senior Executive - C&B (HR) perform an exit payroll function in system,
ensuring payroll for the month is not processed again.

C9 - Payroll - Senior Executive HR extract the actuarial data using Tcode "Adhoc Query" and manually
reviews the data and share the data over mail to actuary for valuation with other actuarial variables
required for valuation for gratuity, pension and leave encashment liability. Manager Finance records the
provisions on the basis of the actuary report in the SAP system.

C2 - Treasury (O) - At time of disbursement of loan, Senior Executive - Finance creates loan instrument
in the system (SAP) by entering the loan amount, tenure, interest rate, repayment schedule, and that
same is futher reviewed by the Manager - Treasury Department. The System automatically calculates
the amount of interest and accrued interest using the data uploaded at the time of creation of the loan
instrument.

C11 - PPE - ITRA_At the time of creation of the budget codes by Finance Manager, the block
classification of the item is specified. At the end of every month, a settlement run is carried out wherein
the costs incurred against the budget code and its corresponding WBS elements & network are actually
loaded onto the budget code and entry for CWIP is posted in the background.

C12 - PPE - ITRA_When the department gives the put to use date, another settlement run is carried out
wherein the costs accumulated in the budget code i.e. CWIP gets transferred to the fixed assets register
and entry for capitalization is posted in the background.

C3 - P2P - ITRA - Each GRN is recorded based on the IBD entry and the same is accounted under
GRIR for that particular period.
C9 - P2P - ITRA - As and when invoice is posted in the system against which there is an open supplier
advance corresponding to the same purchase order, the system highlights the same to the user for
knocking-off.
C10 - P2P - ITRA - As an when payment entry for trade payables is posted in the vendor ledger the
same is knocked off against open invoices except for blocked payment invoices in the system.

C1 - COGS - Senior Executive - Business Analytics on a monthly basis performs the cost allocation run
through system where costs which are related to production are apportioned to production cost center.
Separate programs are run for WIP, cost allocation, rate calculation, actualisation of cost of inventory.
Post cost allocation run, the material master period is closed and locked.

C3 - O2C - Debit / Credit memo is generated by sales team based on e-mail approval or approved
working by Associate Vice President – Business Development. Post debit / credit memo is generated it
is approved by Associate Vice President – Business Development or Sr. executive - Foreign trade in
SAP

C7 - O2C - Drawback and RodTep is calculated by the system based on the All industry rates (AIR)
updated in the system by Manager - Incentives & Imports Logistics.
 SPRO Path

A) Navigate to T162 maintenance: IMG / Materials Management / Purchasing / Purchase Order / Define Screen Layout at Document Le
Overdelivery Indicator and GR based IV verification.
This verification is done at three levels:
a. T-Code (ME21N, ME22N, ME21, ME22)
b. Activity Types (AKTH, AKTV)
c. Field Selection Keys (taken from T161)
B) Go to IMG /Materials Management / Purchasing / Material Master / Define Purchasing Value Keys
Inspect configuration to assess whether for any of the purchasing value keys (PVK)

C) Tolerance setting for Invoice

T-Code: SPRO --> Materials Management --> Logistics Invoice Verification --> Invoice Block --> Set Tolerance Limit (OMR6),
'PP', 'DQ' - Tolerance key

D) Direct Posting
T-Code: SPRO --> Materials Management --> Logistics Invoice Verification --> Incoming Invoice --> Activate Direct Posting to G/L A

Determine if the G/L Account and Material Accounts tabs are available during invoice processing through MIRO. If it is active, then che
T-Code: SPRO --> Materials Management --> Logistics Invoice Verification --> Invoice Block --> Set Tolerance Limit (OMR6)

Menu path - : IMG / Materials Management / Logistics Invoice Verification / Configure Automatic Posting (OBYC)

BSX — Inventory Postings: GL accounts associated with it.

WRX - GR/IR: GL accounts associated with it.

Standard documentation

Standard documentation

Standard documentation

SPRO path

1)Table TCURR
2)T030S
3)KDB automatic posting
4)T030S
5)T030H
6)TVCPA

Need to be discussed
Need to be discussed

Need to be discussed

Need to be discussed

SPRO path

SPRO path OKO6

SPRO path OKO6

Need to be discussed

Standard documentation

Standard documentation

Standard documentation

authorization matrix

Need to be discussed
NBB
FOF
NBF
UBF
MCS
FS1
WKK