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Accounting in ERP Systems
A manager might be intrigued by the $10 expense and want more information on what
caused it. Clicking the Detail button on the Account Line Item Display screen brings up
more detailed information on the $10 expense, as shown in Figure 5-17. Fifty pounds
of material were charged to cost center R010, which is a research and development
cost center.

149

Source Line: SAP AG.

FIGURE 5-17 Details on $10 line item in G/L account for raw material consumption

From this screen even more details can be displayed. With a few mouse clicks, an
auditor could move from a summary statement of the general ledger account to screens
showing the details related to an employee in the Research and Development Department
taking 50 pounds of oats from inventory for product development. With a properly
configured and managed ERP system, direct links between the company’s financial
statements and the individual transactions that make up the statements help an auditor
more easily detect fraud and abuse.

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