POSTING PERIODS

IMG: FI.A/cing> F.A.Global settings>Document>Posting Periods> Open and close posting periods.

1) Several Company codes can use same posting period variant.
2) The SAP system automatically determines the posting period and fiscal year based on the posting date entered. (Only special period needs to be manually changed)
3) The posting period variant is assigned to the company code.
4) Posting periods are defined in the fiscal year variant, Closing/opening posting period are carried out in posting period variant.
5) The posting period variant must contain at least the account type “+”.
6) During year closing, two period intervals (Normal and special periods) must be open at the same time.
7) In the document header, the periods assigned to the account type “+” are checked with posting date, whether posting period is open for that date or closed. At the line item level, the system checks the account type of the posting key to ensure that the period is open for the assigned account type.

DOCUMENT STRUCTURE / CONTROL

1) A document is saved for every posting. Every Document is uniquely identified by the Document Number, Company Code and Fiscal Year.

2) A Document contains Document header + 2 to 999 line items.

3) Document Type : Controls the Document header and classify the business transactions to be posted.

>> Posting Key : Controls the Line items.

4) Document types are defined at client level. Document types define the following:

a) Number ranges for Document number.

b) Account types permitted for postings. And also

c) The field status of “document header Text” and “Reference number” in the Document header.

d) Whether the invoices are posted with net procedure.

5) Standard Document types are :

KR – Vendor Invoice DR – Customer Invoice.

KG – Vendor Cr.Memo. DG – Customer Cr.Memo.

KZ – Vendor Payment DZ – Customer Payment.

AB – General Document SA – G/L a/c posting.

6) Document numbers can have internal or external number assignment.

7) Up to a future fiscal year – Number range will continue irrespective of year end.

For each fiscal year – At the start of a new year the system starts the number assignment again at the start of the number range. (You need to define number range for every new fiscal year)

8) The document number range must not over lap.

9) Document type AB allows postings to all account types.

10) One number range can be assigned to several document types.

11) Posting keys are defined at client level.

12) Posting keys control:

i) On which type of account the line item can be posted to

ii) The item is posted as a Debit or Credit.?

iii) The field status of additional fields.

In addition to this posting key specifies the following:

>> Whether line item is connected to payment transaction or not.

>> Whether posting is sales relevant.

13) Document line item fields are controlled by :

a) G/L Account specific field status group assigned to the G/L account while creating. (Account specific field status groups are summarized under field status variant which is assigned to company code) If the document is posted to a sub ledger a/c, the field status group of the reconciliation a/c is used.

b) Posting key specific field status group.

(The field status HIDE cannot be combined with the field status REQUIRED entry which causes an error.)

14) Document type does not have default posting key or vise versa. For each FI transaction (E.g. Invoice, Credit memo, Out going payment) you can define a document type and default posting key at:

IMG:FI A/cing>F.A.Global Settings>Document>Default values for document processing>Default values.

(E.g. When posting outgoing invoices, you use the document type “DR” and

posting key “01”. You can store these specifications in the system. They

are proposed by the system when you call up the corresponding

transaction).

SAP FI/CO Interview and Certification Questions – Part 5

Organizational Units

1. Select the correct statements

a) The controlling area is the highest reporting level for profitability analysis
b) Data for overhead cost controlling is extracted from the operating concern
c) Product cost controlling extracts data from the controlling area
d) The business area is an organizational unit within financial accounting
e) Profit center accounting is a component of overhead cost controlling

2. Which of the following statements are true or false

a) The controlling area currency must be defined as the group currency
b) Company codes assigned to the same controlling area must have the same operational chart of accounts
c) Profit center accounting extracts data from the controlling area
d) The product cost controlling component enables you to calculate the minimum price at which a product can be profitably marketed
e) Profitability analysis is used to evaluate external market segments

Master Data

3. Select the correct statement(s)

a) Cost centers are assigned to the standard hierarchy through the master record
b) Cost centers can be assigned to any level in the standard hierarchy
c) Cost center categories enable you to assign the same characteristics to similar cost centers
d) All primary cost elements have a one to one relationship with the general ledger expense accounts
e) Secondary cost elements can only be created and used within controlling

4. Which of the following statements are true or false

a) All activity types can be used with all cost centers
b) An activity type allows you to allocate costs from FI according to tasks that were performed by other departments
c) Statistical key figures can be defined as either a fixed value or a totals value
d) Master data that can be grouped together include controlling areas and operating concerns
e) Activity types cannot be grouped like cost centers, cost elements and statistical key figures

Transaction Based Postings

5. Select the correct statements

a) Document numbering is defined according to the grouping of controlling transactions
b) When posting to a cost center and true order, the posting to the cost center becomes statistical
c) Profit center postings can be true postings if the indicator is selected in the master record
d) Postings to cost centers primarily arise out of transaction based postings in FI
e) When posting a transaction within FI, only one true object and one statistical object can be selected

6. Which of the following statements are true or false

a) Default cost centers can be specified in the cost element master record
b) Default cost elements can be specified in the cost center master record
c) Profit centers defaulted from the cost center master record, when posting an expense in FI can be changed in the document
d) Default values from customizing take preference over default values from the master records
e) Line items that are reposted in CO update the cost center in the original document in FI

Period-end Closing 

7. Select the correct statement(s)

a) Costing sheets are defined for the percentage method of the accrual calculation
b) Periodic reposting is performed when costs are manually reposted from one cost center to another according to a specific statistical key figure
c) The assessment cycle allows for the collection of both primary and secondary costs, and reposts the values using the original cost elements
d) Distribution is the method by which primary costs are reposted using the original cost elements
e) Allocation structures assigned to the distribution cycle allow for the grouping of cost elements and repost using secondary cost elements

8. Which of the following statements are true or false

a) The reconciliation ledger allows for the reconciliation of CO components
b) The period lock must be set for both plan and actual data
c) The period lock is automatically set when the FI period is closed
d) An overhead structure is assigned to a costing sheet
e) The results of an assessment can be reviewed in the cost center – actual/ plan/ variance report
Planning

9. Select the correct statement(s)

a) Planning profiles are defined with header rows and lead columns
b) Multiple planning layouts can be assigned to a single planning profile
c) Distribution keys can only be used when planning for a single period at a time
d) Planning using activity types can only be performed if the statistical key figures are planned as well
e) Activity dependant planning means planning with the use of an activity type

10. Which of the following statements are true or false

a) In order to transfer planned data from HR, a valid employee master record must exist along with a valid cost center, and the two records must be linked
b) Plan distribution allows for the distribution of secondary costs
c) It is not possible to perform planning using statistical key figures
d) It is possible to copy actual data to planning data as long as the planning version has been created first
e) All controlling objects are automatically transferred when one plan version is copied over to another

Internal Orders

11. Select the correct statement(s)

a) All internal orders must be created according to a specific order type
b) Four categories of internal orders exist namely overhead, investment, financial and revenue orders
c) Statistical orders are used for reporting purposes only
d) Accrual orders allow for the raising of accruals on the order itself
e) Internal orders are company code specific and must reference a profit center in the internal order master record

12. Which of the following statements are true or false

a) Orders cannot be grouped like cost centers and cost elements
b) Substitution rules are used for mass maintenance to internal orders
c) A commitment can be raised on an order when a purchase order or purchase requisition is created
d) A settlement procedure must be specified for all order types
e) An allocation structure allows you to determine whether cost elements must be grouped together and settled using a specific cost element, or if the original cost element can be used for the settlement of true order values


SAP FI/CO – Interview and Certification Questions – Part 3

Clearing

1. Select the correct statement(s)

a) All open item accounts are cleared automatically by running the automatic account clearing program
b) The open item indicator in the customer/ vendor master record must be activated in order to clear customer/ vendor open items
c) The open item indicator along with the line item display indicator is usually activated in the balance sheet clearing and profit and loss accounts
d) Accounts that are not automatically cleared can be cleared manually using the account clear function
e) A clearing document contains the line items to be cleared

2. Which of the following statements are true or false

a) All payment documents are clearing documents
b) Standard system maintenance includes clearing open items on a regular basis, either manually or automatically
c) Standard open items, special G/L transactions and noted items can be selected for clearing
d) If documents were cleared in error, the clearing must first be reset and the document must be reversed before attempting to clear again
e) Documents that are cleared have reference to the clearing document number in the document line items

Tolerances and payment differences

3. Select the correct statement(s)

a) Tolerance groups can be defined for customers, vendors and employees
b) The tolerance groups contain settings for permitted payment differences
c) Alternative accounts can be specified for the posting of payment differences
d) The values specified for the tolerances can be entered in a currency of your choice
e) All users that were not assigned to a tolerance group are by default assigned to the blank tolerance group

4. Which of the following statements are true or false

a) Tolerance groups can be assigned to general ledger accounts
b) Permitted payment differences are either defined as an amount or a percentage, not both
c) A reason code must be specified in the tolerance group for charging off payment differences
Financial Statements

5. Select the correct statements

a) Financial statements are defined according to financial statement versions
b) Financial statements can have a maximum of 10 hierarchy levels and are company code specific
c) Accounts can be assigned to different nodes in the hierarchy of the financial statements
d) Amounts are reflected in various groups within the financial statements according to the debit/ credit indicator and the specification of the general ledger accounts
e) Companies are restricted to 3 financial statement versions according to the 3 different charts of accounts

Payments

6. Which of the following statements are true or false

a) Payments from customers are usually processed using the automatic payment program
b) Customizing the automatic payment program includes defining payment methods by country as well as by company code
c) Partial payments clear the open items and cause residual items to be posted back to the account
d) Line items that are created when charging off the difference back to a vendor’s account, have reference to the original document that is being short paid
e) A document which is selected in the payment run, can be reallocated to a different payment method and house bank

7. Select the correct statement(s)

a) All vendor line items can be paid, as long as there is a reference to the house bank in the vendor master record
b) Every general ledger account that is linked to a house bank, must be maintained in the currency of the bank account
c) Specific programs linked with specific variants are used to create various types of payment media
d) Cheques (checks) that are not used are automatically voided by the system
e) All vendors must be assigned to a payment procedure in the master record in order to generate payments from the automatic payment program

Dunning

8. Which of the following statements are true or false

a) A dunning procedure must be assigned to the customer master record in order to dun the customer for late payments
b) Customers are only dunned according to the settings in the dunning procedure, which include the frequency, whether or not line items are printed with every letter that is issued, and how many grace days the system will accept before issuing a dunning letter
c) Dunning charges are levied on the customer’s account, and are reflected as a separate line item on the dunning letter
d) Interest can also be levied on the customer’s account according to the interest indicator in the customer master record
e) The master record of the customer is updated with the dunning level according to the highest dunned document in the customer account
f) Customers can be blocked from dunning by entering a dunning block key in the customer master record

Financial Closing

9. Select the correct statement(s)

a) An unrealized foreign currency valuation is created every time a foreign currency payment is made or received
b) Balance sheet accounts should be valuated according to the line items in the account
c) Assets are depreciated according to the depreciation key and useful life specified in the asset master record
d) The asset register is updated independently of the general ledger accounts for accumulated and expense depreciation
e) Balance confirmations are customized in the IMG, and cannot be linked to SAPScript forms

10. Which of the following statements are true or false

a) All reports must be executed using set variants, or user defined variants
b) The GR/IR account is a clearing account that must be maintained regularly by clearing open items
c) The balance carried forward program carries the balances of the accounts forward into the new posting period
d) The reconciliation ledger allows you to automatically reconcile the financial accounting and controlling modules
e) Assets under construction are settled periodically to fixed assets
f) Accrual documents are automatically reversed on the first day of the following period


SAP FI/CO – Interview and Certification Questions – Part 4

Clearing

1. Select the correct statement(s)

a) All open item accounts are cleared automatically by running the automatic account clearing program
b) The open item indicator in the customer/ vendor master record must be activated in order to clear customer/ vendor open items
c) The open item indicator along with the line item display indicator is usually activated in the balance sheet clearing and profit and loss accounts
d) Accounts that are not automatically cleared can be cleared manually using the account clear function
e) A clearing document contains the line items to be cleared

2. Which of the following statements are true or false

a) All payment documents are clearing documents
b) Standard system maintenance includes clearing open items on a regular basis, either manually or automatically
c) Standard open items, special G/L transactions and noted items can be selected for clearing
d) If documents were cleared in error, the clearing must first be reset and the document must be reversed before attempting to clear again
e) Documents that are cleared have reference to the clearing document number in the document line items

Tolerances and payment differences

3. Select the correct statement(s)

a) Tolerance groups can be defined for customers, vendors and employees
b) The tolerance groups contain settings for permitted payment differences
c) Alternative accounts can be specified for the posting of payment differences
d) The values specified for the tolerances can be entered in a currency of your choice
e) All users that were not assigned to a tolerance group are by default assigned to the blank tolerance group

4. Which of the following statements are true or false

a) Tolerance groups can be assigned to general ledger accounts
b) Permitted payment differences are either defined as an amount or a percentage, not both
c) A reason code must be specified in the tolerance group for charging off payment differences
Financial Statements

5. Select the correct statements

a) Financial statements are defined according to financial statement versions
b) Financial statements can have a maximum of 10 hierarchy levels and are company code specific
c) Accounts can be assigned to different nodes in the hierarchy of the financial statements
d) Amounts are reflected in various groups within the financial statements according to the debit/ credit indicator and the specification of the general ledger accounts
e) Companies are restricted to 3 financial statement versions according to the 3 different charts of accounts

Payments

6. Which of the following statements are true or false

a) Payments from customers are usually processed using the automatic payment program
b) Customizing the automatic payment program includes defining payment methods by country as well as by company code
c) Partial payments clear the open items and cause residual items to be posted back to the account
d) Line items that are created when charging off the difference back to a vendor’s account, have reference to the original document that is being short paid
e) A document which is selected in the payment run, can be reallocated to a different payment method and house bank

7. Select the correct statement(s)

a) All vendor line items can be paid, as long as there is a reference to the house bank in the vendor master record
b) Every general ledger account that is linked to a house bank, must be maintained in the currency of the bank account
c) Specific programs linked with specific variants are used to create various types of payment media
d) Cheques (checks) that are not used are automatically voided by the system
e) All vendors must be assigned to a payment procedure in the master record in order to generate payments from the automatic payment program

Dunning

8. Which of the following statements are true or false

a) A dunning procedure must be assigned to the customer master record in order to dun the customer for late payments
b) Customers are only dunned according to the settings in the dunning procedure, which include the frequency, whether or not line items are printed with every letter that is issued, and how many grace days the system will accept before issuing a dunning letter
c) Dunning charges are levied on the customer’s account, and are reflected as a separate line item on the dunning letter
d) Interest can also be levied on the customer’s account according to the interest indicator in the customer master record
e) The master record of the customer is updated with the dunning level according to the highest dunned document in the customer account
f) Customers can be blocked from dunning by entering a dunning block key in the customer master record

Financial Closing

9. Select the correct statement(s)

a) An unrealized foreign currency valuation is created every time a foreign currency payment is made or received
b) Balance sheet accounts should be valuated according to the line items in the account
c) Assets are depreciated according to the depreciation key and useful life specified in the asset master record
d) The asset register is updated independently of the general ledger accounts for accumulated and expense depreciation
e) Balance confirmations are customized in the IMG, and cannot be linked to SAPScript forms

10. Which of the following statements are true or false

a) All reports must be executed using set variants, or user defined variants
b) The GR/IR account is a clearing account that must be maintained regularly by clearing open items
c) The balance carried forward program carries the balances of the accounts forward into the new posting period
d) The reconciliation ledger allows you to automatically reconcile the financial accounting and controlling modules
e) Assets under construction are settled periodically to fixed assets
f) Accrual documents are automatically reversed on the first day of the following period


SAP FI/CO Interview and Certification – Part 2

Navigation

1. Select the correct statement(s)

a) When logging on to the R/3 system for the first time, you are required to change your password
b) Your customized personal settings are only available on a particular PC
c) The system menu is standard on all SAP screens
d) The SAP library is one of the help options, it also displays comprehensive help on the current application
e) F1 provides a list of field values or an option to search for the information in the case of an extensive list

2. Which of the following statements are True or False

a) You can only have one R/3 session open at a time
b) A client number is not required to log on to the SAP system
c) The help menu is only available when performing a particular task
d) The command field provides general information on the SAP system and transaction or task you’re working on
e) The status bar provides general information on the SAP system and transaction or task you’re working on
f) You can only create a favorites list containing transactions

Organizational Structures

3. Select the correct statement(s)

a) The Client is the highest legal entity in the SAP system architecture
b) One or many business areas can be assigned to a company code
c) Clients share master records and transaction tables
d) Multiple company codes can be assigned to a single controlling area
e) Company codes using different operational chart of accounts can be assigned to the same controlling area

4. Which of the following statements are True or False

a) A controlling area must be assigned to a company code for the purpose of transferring data to cost accounting for further processing
b) Cross company code controlling can be performed when one company code is assigned to multiple controlling areas
c) Business areas must be defined in the SAP organization structure
d) Data for profitability analysis is extracted from the operating concern
e) Company codes assigned to the same controlling area must have the same operational chart of accounts and the same fiscal year variant

General Settings

5. Select the correct statement(s)

a) A Fiscal year must be defined the same as a calendar year
b) A non calendar fiscal year can have any amount of posting periods
c) If the fiscal year is the same as the calendar year, year shifts must be specified for each posting period
d) The periods for a year dependant fiscal year are the same every year
e) The periods for a year independent fiscal year are the same every year
f) A shortened fiscal year must be defined as year dependant

6. Which of the following statements are True or False

a) Tax codes are defined per company code
b) Exchange rate types can be identified as US dollars, British Pounds etc.
c) An exchange rate spread is the difference between the bank buying rate and the bank average rate or the bank average rate and the bank selling rate
d) The minimum entry to open and close posting periods is the “+” indicator
e) You can only define 4 special periods for any fiscal year

Financial Accounting – G/L Master Data

7. Select the correct statement(s)

a) The chart of account segment (client segment) and company code segment form the complete G/L master record
b) The company code segment does not need to be activated for all the accounts in the chart of accounts
c) The currency of the account must be specified at the chart of accounts level
d) A field status group determines which fields are suppressed, displayed, required or optional
e) The field status group is assigned at the company code level

8. Which of the following statements are True or False

a) The ratio between operational chart of accounts and group chart of accounts is 1 to 1
b) The ratio between operational chart of accounts and country specific chart of accounts is 1 to 1
c) If the account currency is different to the company code currency, you can post amounts to the account in any currency
d) If the account currency is the same as the company code currency you can post amounts to the account in any currency
e) The group account determines the number range of the G/L account
f) The same number range can be assigned to all account groups

Financial Accounting – AP and AR Master Data

9. Select the correct statement(s)

a) The client segment, company code segment and purchasing organization segment form the complete customer master record
b) A vendor/ customer master record can be created for multiple company codes
c) The vendor account number is the link between AP and the G/L
d) More than one recon account can be specified per customer in the customer master record
e) An authorization group must be customized and assigned to every master record

10. Which of the following statements are True or False

a) The payment term must be assigned at the client segment, but can be changed at the company code segment
b) All customers within the same account group must have the same payment terms
c) The vendor’s banking details can be specified at the client segment for the purpose of EFT payments
d) Number ranges for customer and vendor accounts are determined per account group
e) 2 controls of the field status exist namely the account group and the transaction (ie. Create, change or display)

Document Control

11. Select the correct statement(s)

a) The document type controls the field status of the document
b) The posting date determines the posting period in the document
c) The posting key only determines the account of the posting, and whether the value is going to be a debit or a credit
d) Document numbers are always automatically assigned once the document is posted
e) Document types determine which account types can be posted to

12. Which of the following statements are True or False

a) Posting periods are opened and closed automatically
b) No more than 2 posting periods can be open at the same time
c) Posting keys are defined at the client level
d) The posting key used to debit a vendor account is 11
e) The posting key used to credit a customer account is 21


General Ledger Master Records

1) There are 3 steps to create and use a chart of accounts (COA)
a) Define COA
b) Define the properties of the COA
c) Assign the COA to Company codes.

2) The COAs is a variant that contains the structure and the basic information about general ledger accounts.

3) The Definition of COA contains
a) Four digit COA key.
b) COA Name.
c) Maintenance language,
d) Length of the G/L Account number.
e) Integration with Controlling (CO) – Manual/Auto creation of Cost Elements.
f) Group Chart of accounts.
g) Status – Block indicator.

4) Length of G/L accounts can be from 1 to 10 digits.

5) One COA can be assigned to several company codes.

6) GL Master contains COA segment and Company code segment.

7) The Information entered in the COA segment for a G/L account applies to all company codes using that COA.

8) The Chart of account segment contains following details:
i) Type/Description – Account group.
– P/L or Balance sheet item.
– Description – Short/Long text.
– Group Chart of Account G/L. no.
ii) Key word Translation. – Key words in COA
– Translation.
iii) Information – Info in COAs
– G/L text in COA.s

9) The Company code segment of G/L master contains:
Only bal in
a. Control Data. – Account Control local currency, Exchange rate diff, Tax Category.A/c Management in Company code.- Open/Line item management,
b. Bank interest
c. Information.

10) Account Group Controls – Number ranges of the account.
– Status of fields in the company code segment of the master record.

11) Field status has following properties – Hide.
– Display.
– Required entry.
– Optional entry.

12) Fields displayed in G/L account master record are controlled by:

a. Account group
b. Transaction specific controls (Create/Change/Display).

13) Field status group assigned to a G/L codes in Company code segment is to control the field status of the financial transaction entered in that G/L account.

14) While creating Reconciliation account G/L master Reconciliation a/c type needs to be assigned – i.e. D – Accounts receivable or K – Accounts payable

15) You cannot post amounts directly to reconciliation accounts.

16) You can only activate or deactivate open item management if the account has a zero balance.

17) If the account currency is the local currency – the account can be posted to in any currency.

18) Account in Foreign currency as account currency can only be posted to in that foreign currency.

19) The group chart of account is assigned to each operational chat of accounts. If this is done “Group account number” in COA segment of the Operational COAs is a required entry field.

20) Country COA/Alternative COA number is entered in company code segment. This makes alternative G/L a/c field in Company code segment of the G/L master record a required entry.

21) Different accounts of one operational COAs can refer to the same group g/l account. However one country chart of a/c GL code can be referred to only one operational GL a/c. Every country chart of accounts number can only be used once.

22) If all the companies are using the same operational COA then consolidation is possible otherwise Group COA is used for Consolidation.

23) G/L accounts with open line item management must have line item display activated.

24) GL account number ranges are always external where as for customer/vendor it can be internal as well as external number assignment.

25) For Cross company code controlling, companies must use the same chart of a/cs.

26) Number intervals for G/L account master data can overlap.

27) The fields “Account currency” and “Field status Group” are always required entry fields. This status cannot be changed.

28) Reconciliation accounts are general ledger accounts assigned to the business partner master data to record all transactions in the sub ledger.

IMG: Financial A/cing>G/L A/cing>Master records>Preparations >Additional Activities>Define screen layout for each transaction 9Create/Change/Delete)

Currencies – Configuration

1) For Every combination of two currencies different exchange rates can be maintained which can be distinguished using Exchange rate types:

i) Historical Rate.
ii) Bank selling rate. – B
iii) Bank buying rate. – G
IV) Average rate. – M
v) The rate on certain key dates.

2) A Currency key must be assigned to every currency used. A currency key can have a validity date.

3) The relationship between currencies must be maintained per exchange rate type and currency pair using translation ratios.

4) For maintaining exchange rates for each exchange rate types, one of the following tools can be used.

>> Inversion

>> Base currency

>> Exchange rate spreads

5) Using report RFTBFF00/RFTBDF07 (SE38) enables to transfer external market data in multi cash file form to update automatically the exchange rate table.

6) Direct quotation : One unit of foreign currency is quoted for the local currency.

1 US$ = 46 Rs.

Indirect quotation: One unit of local currency is quoted for the foreign currency.

1 Rs. = 0.0217 $

IMG path for defining currency –

IMG>General Settings>Currencies>Check Exchange Rate Types

Fiscal Year

1) Fiscal year types.

Year Specific/Year dependent Fiscal year.

Year independent Fiscal year

1) Calendar Year.

2) Non Calendar year.

2) Fiscal Year Variant only defines the number of periods and their start and finish dates.

3) SAP determines the posting period from the posting date.

4) Posting periods can be defined up to 12 and Special periods up to 4.

5) Posting periods can be up to 999 and Special periods can be up to 99 – Posting periods more than 16 (Including special periods) can only be used for special purpose ledger applications.

6) A shortened fiscal year is a fiscal year having less than twelve months. The definition of a shortened fiscal year is always year-dependent, since it represents a year-related exception.

7) For year specific fiscal year – Posting periods for each fiscal year needs to be defined in configuration with reference to calendar years.

IMG: Financial A/c-ing -> Financial A/c-ing Global setting -> Fiscal Year -> Maintain Fiscal year variant.