Automatic G/L account determination

During shipment cost processing, the system can determine a G/L account for the shipment costs automatically. This process uses the settings that you make in this IMG activity to find the correct G/L account. In the case of shipment cots, the transaction key set to 'GBB' by the system.

The following parameters are set by the system for G/L account determination:

Chart of accounts

- from company code of the transportation planning point

Valuation grouping code

- from the plant valuation area that is assigned to the transportation planning point and the shipment cost type

Transation key

- hard coded to 'GBB'

Account grouping

- from the Customizing setting of the account assignment category

Valuation class

- from the Customizing settings for the shipment cost item category

In the step "Automatic postings", you enter the system settings for Inventory Management and Invoice Verification transactions for automatic postings to G/L accounts.

You can then check your settings using a simulation function.

Under Additional information there is a list of transactions in Materials Management and their definitions.

What are automatic postings?

Postings are made to G/L accounts automatically in the case of Invoice Verification and Inventory Management transactions relevant to Financial and Cost Accounting.

Example:
Posting lines are created in the following accounts in the case of a goods issue for a cost center:

Stock account

Consumption account

How does the system find the relevant accounts?

When entering the goods movement, the user does not have to enter a G/L account, since the SAP system automatically finds the accounts to which postins are to be made using the following data:

Chart of accounts of the company code

If the user enters a company code or a plant when entering a transaction, the SAP System determines the chart of accounts which is valid for the company code.

You must define the automatic account determination individually for each chart of accounts.

Valuation grouping code of the valuation area

If the automatic account determination within a chart of accounts is to run differently for certain company codes or plants (valuation areas), assign different valuation grouping codes to these valuation areas.

You must define the automatic account determination individually for every valuation grouping code within a chart of accounts. It applies to all valuation areas which are assigned to this valuation grouping code.

If the user enters a company code or a plant when entering a transaction, the system determines the valuation area and the valuation grouping code.

Transaction/event key (internal processing key)

Posting transactions are predefined for those inventory management and invoice verification transactions relevant to accounting. Posting records, which are generalized in the value string, are assigned to each relevant movement type in inventory management and each transaction in invoice verification. These contain keys for the relevant posting transaction (for example, inventory posting and consumption posting) instead of actual G/L account numbers.

You do not have to define these transaction keys, they are determined automatically from the transaction (invoice verification) or the movement type (inventory management). All you have to do is assign the relevant G/L account to each posting transaction.

Account grouping (only for offsetting entries, consignment liabilities, and price differences)

Since the posting transaction "Offsetting entry for inventory posting" is used for different transactions (for example, goods issue, scrapping, physical inventory), which are assigned to different accounts (for example, consumption account, scrapping, expense/income from inventory differences), it is necessary to divide the posting transaction according to a further key: account grouping code.

An account grouping is assigned to each movement type in inventory management which uses the posting transaction "Offsetting entry for inventory posting".

Under the posting transaction "Offsetting entry for inventory posting", you must assign G/L accounts for every account grouping, that is, assign G/L accounts.

If you wish to post price differences to different price difference accounts in the case of goods receipts for purchase orders, goods receipts for orders, or other movements, you can define different account grouping codes for the transaction key.

Using the account grouping, you can also have different accounts for consignment liabilities and pipeline liabilities.

Valuation class of material or (in case of split valuation) the valuation type

The valuation class allows you to define automatic account determination that is dependent on the material. for example: you post a goods receipt of a raw material to a different stock account than if the goods receipt were for trading goods, even though the user enters the same transaction for both materials.

You can achieve this by assigning different valuation classes to the materials and by assigning different G/L accounts to the posting transaction for every valuation class.

If you do not want to differentiate according to valuation classes you do not have to maintain a valuation class for a transaction.

Requirements

Before you maintain automatic postings, you must obtain the following information:

Valuation level (plant or company code)

Establish whether the materials are valuated at plant or at company code level

When valuation is at plant level, the valuation area corresponds to a plant.

When valuation is at company code level, the valuation area corresponds to a company code.

Define valuation level

Chart of accounts and valuation grouping code per valuation area

Find out whether the valuation grouping code is active.

Activate valuation grouping code

If it is not active, determine the chart of accounts assigned to each valuation area (via the company code).

If it is active, determine the chart of accounts and the valuation grouping code assigned to each valuation area.

Group valuation areas

You must define a separate account determination process for chart of accounts and each valuation grouping code.

Valuation class per material type

If you wish to differentiate the account determination process for specific transactions according to valuation classes, find out which valuation classes are possible for each material type.

Define valuation classes

Account grouping for offsetting entries to stock accounts

Under

Define account grouping for movement types

Standard settings

G/L account assignments for the charts of accounts INT and the valuation grouping code 0001 are SAP standard.

Actions

Create account keys for each chart of accounts and each valuation grouping code for the individual posting transactions. To do so, proceed as follows:

Call up the function "Automatic postings".

The SAP system first checks whether the valuation areas are correctly maintained. If, for example, a plant is not assigned to a company code, a dialog box and an error message appear.

From within this box, press ENTER (next entry) to continue the check.

Cancel

Automatic postings

Choose Goto -> Account assignment.

A list of posting transactions in Materials Management appears. For further details of the individual transactions, see "Additional information".

The Account determination

Choose a posting transaction.
A box appears for the first posting transaction. Here you can enter a chart of accounts.

You can enter the following data for each transaction:

Rules for account number assignments

Goto -> Rules

Posting keys for the posting lines

Normally you do not have to change the posting keys. If you wish to use new posting keys, you have to define them in the Customizing system of Financial Accounting.

Account number assignments

Edit -> Copy

If you want to differentiate posting transactions (e.g. inventory postings) according to valuation classes, you must make an account assignment for each valuation class.

Using the posting transaction "Offsetting entry for inventory posting", you have to make an account assignment for each account grouping

If the transaction PRD (price differences) is also dependent on the account grouping, you must create three account assignments:

- an account assignment without account grouping

- an account assignment with account grouping PRF

- an account assignment with account grouping PRA

If the transaction KON (consignment and pipeline liabilities) is also dependent on the account grouping, you must create two account assignments:

- an account assignment without account grouping (consignment)

- an account assignment with account grouping (pipeline)

Save your settings.

Then check your settings with the simulation function.

With the simulation function, you can simulate the following:

Inventory Management transactions

Invoice Verification transactions

When you enter a material or valuation class, the SAP system determines the G/L accounts which are assigned to the corresponding posting transactions. Depending on the configuration, the SAP system checks whether the G/L account exists

In the simulation you can compare the field selection of the movement type with that of the individual accounts and make any corrections.

Simulation

Report

Choose Settings to check the simulation defaults for
- the application area (Invoice Verification or Inventory Management)
- the input mode (material or valuation class)
- account assignment

Instructions

Choose Goto -> Simulation.

The screen for entering simulation data appears.

Depending on the valuation level, enter a plant or a company code on the screen.

When you simulate Inventory Management transactions, goods movements are simulated. The SAP system suggests the first movement type for simulation. If several movements are possible with this movement type, you can select a line.

When you simulate Invoice Verification transactions, a list appears on the screen of the possible transaction types. Select a line.

Then choose Goto -> Account assignments.

A list appears of the posting lines which can be created by the selected transaction. For each posting line, the G/L account for the debit posting as well as the G/L account for the credit posting are displayed.

From this screen, choose Goto -> Movement+ to get a list of the posting lines for the next movement type or transaction type.

Goto -> Valuation class+

Goto -> Screen layout

Note

The simulation function does NOT obviate the need for a trial posting!

Additional information

The following is a list of the individual transactions with examples of how they are used:

Expenditure/income from consignment material consumption (AKO)

This transaction is used in Inventory Management when material is withdrawn from consignment stock or when consignment stock is transferred to your own stock, if the material is valuated at a standard price and if the consignment price varies from the standard price.

Expenditure/income from stock transfers (AUM)

This transaction is used in Inventory Management when stock is transferred between plants or transferred from one movement type to another (with split valuation), if the price at the receiving point differs from the price at the delivering point. Expenditure/income is posted at the receiving point.

Provisions, subsequent settlement (BO1)

If you use the function available for the subsequent settlement of conditions (e.g. volume-based rebate), provisions are created when goods are received for purchase orders, if this is defined by the condition type.

Income, subsequent settlement (BO2)

With the subsequent settlement of conditions in Invoice Verification and Financial Accounting, income is posted using this processing key.

Stock change (BSV)

Stock changes are posted in Inventory Management when goods are received for subcontract orders or they are subsequently charged.

If the account assigned is defined as a cost element, you must enter an assignment in the automatic account assignment table in the Customizing system of Controlling before you can post GRs for subcontract orders. The cost center SC-1 has been defined for this purpose in the standard system.

Stock posting (BSX)

This internal processing key is used for all postings to stock accounts.

Examples of postings to stock accounts can be found

in Inventory Management for goods receipts for your own stock or goods issues from your own stock

in Invoice Verification when price differences occur in invoices received for materials with moving average price and sufficient stock coverage

in Order Settlement when the order is assigned to a material with moving average price and the actual costs settled differ from the costs posted at goods receipt

Since this transaction is dependent on the valuation class, you can manage materials with different valuation classes on different stock accounts.

Caution

Please ensure that

a stock account is used for no transaction other than BSX

the account cannot be posted manually

account assignments are not changed in your production system without first posting all stocks from the account

Differences therefore occur between the total stock value of the material master records and the balance on the stock account.

Factoring discount (DEL) Transaction/event key for the payment/invoice list documents in Purchasing. The account key is required for determining the revenue accounts in the calculation schema for payment processing.

Small differences in Materials Management (DIF)

This transaction is used in Invoice Verification when you define a tolerance limit for small differences and the balance of the invoice does not exceed the tolerance.

Purchase account (EIN), purchase offsetting account (EKG), freight purchase account (FRE)

These transactions are only used when purchase account management is active in the company code.

Freight clearing (FR1), Provisions for freight charges (FR2), Customs clearing (FR3), Provisions for customs clearing (FR4)

These transactions are used for posting delivery costs when goods and invoices are received for purchase orders. Which transaction is used for which delivery cost depends on the condition type defined in the purchase order.

You can also enter your own transactions for delivery costs in condition types.

Externally performed service (FRL)

This transaction is used for goods receipts and invoice receipts for purchase orders for subcontracting work.

If the account assigned is defined as a cost element, you must enter an assignment in the automatic account assignment table in the Customizing system of Controlling before you can post goods receipts for subcontract orders. The cost center SC-1 has been defined for this purpose in the standard system.

Externally performed services, delivery costs (FRN)

This transaction is used for delivery costs for subcontract orders.

If the account assigned is defined as a cost element, you must enter an assignment in the automatic account assignment table in the Customizing system of Controlling before you can post goods receipts for subcontracting orders. The cost center SC-1 has been defined for this purpose in the standard system.

Offsetting entry to the stock posting (GBB)

The offsetting entry to the stock posting is used in Inventory Management and depends on the accounting grouping assigned to the movement type in question. The following account groupings are defined in the standard system:

AUA: for order settlement

AUF: for GRs for orders (without account assignment) and for order
settlement when AUA is not maintained

BSA: for initial entry of stock balances

INV: for expenditure/income from inventory differences

VAX: for goods issues for sales orders with no assignment object
(the account is not a cost element)

VAY: for goods issues for sales orders with account assignment object
(the account is a cost element)

VBO: for consumption from stock provided to vendor

VBR: for internal goods issues (e.g. for cost center)

VKA: for sales order account assignment (e.g. for individual PO)

VKP: for project account assignment (e.g. for individual PO)

VNG: for scrapping/destruction

VQP: for sampling without account assignment

VQY: for sampling with account assignment

ZOB: for goods receipts with no purchase order reference (movement type 501)

ZOF: for goods receipts with no production order reference (movement types 521 and 531)

Caution

If you use movement type 501 (goods receipts without purchase order) in your production system), you must check the account assignment for the account grouping ZOB.

If you expect vendor invoices for the goods receipts that can only be posted in FI, you can, for example, set up a clearing account (similar to a GR/IR clearing account but without any open item management) that is cleared when the vendor invoice is posted in FI.

You must ensure that the goods movement is posted at the valuation price of the material when an amount is not entered manually. As no account assignment is entered in the standard system, the accounnt assigned is not defined as a cost element. If you assign a cost element, you have to enter an account assignment via the field selection or maintain automatic account assignment for the cost element.

Purchase order with account assignment(KBS)

No account can be assigned to this transaction, meaning that the account assignment is taken from the purchase order and allowing the posting key for the goods receipt to be determined.

Exchange rate differences for open items (KDM)

Exchange rate differences for open items occur when an invoice and a goods receipt for a purchase order are posted at different exchange rates and the material cannot be debited or credited due to standard price control or stock shortage.

Exchange rate rounding differences for Materials Management (KDR)

An exchange rate rounding difference can occur when an invoice in foreign currency is received. If a balance is created when the invoice is converted to local currency, the system automatically creates a posting line for exchange rate rounding differences.

Exchange rate rounding differences for open items(KDM)

Exchange rate rounding differences for open items occur when an invoice for a PO is posted with a different exchange rate than the GR and the material cannot be credited/debited to because it is subject to standard price control or there is insufficient stock coverage.

Consignment liabilities (KON)

Consignment liabilities occur when material is withdrawn from consignment stock, from the pipeline or when consignment stock is transferred to your own stock.

Depending on the posting logic for processing key KON, you can work with or without account grouping. If you work with account grouping, the following are used in the standard system:

None for consignment liabilities

PIP for pipeline liabilities

Offsetting entry for price differences in cost object hierarchies

(KTR)

The offsetting entry for price difference postings (transaction PRK) for the new settlement method for cost object hierarchies is carried out with transaction KTR.

Accruals and deferrals account

When settlement is carried out statistically in the material ledger (that is, no revaluation takes place), the price differences and exchange rate differences (which should actually be accounted for by the stock) are posted to accounts with the internal processing key LKW.

If, however, the closing stock is revaluated during the material ledger settlement process, the price differences and exchange rate differences are posted to the stock account.

Price differences (PRD)

Price differences occur for materials subject to standard price control for all movements and invoices valuated at a price other than the standard price. Examples: goods receipts for purchase orders when the purchase order price differs from the standard price; goods issues when an amount is entered manually; invoices when the price invoiced differs from both the purchase order price and standard price.

Price differences can also occur for invoices for materials with a moving average price when there is insufficient stock coverage for the quantity invoiced.

Depending on the settings for the posting logic for the processing key PRD, you can work with or without account grouping. If you work with account grouping, the following are used in the standard system:

None for goods and invoice receipts for purchase orders

PRF for goods receipts for production orders and
order settlement

PRA for goods issues and other movements

PRU for transfer postings (price differences for external amounts)

Price differences in cost object hierarchies (PRK)

In cost object hierarchies price differences exist for assigned materials with standard price and also for the nodes of the cost object hierarchies. With the new method for settlement of cost object hierarchies, price differences are posted using transaction PRK.

Price differences product cost collector (PRP)

In the case of valuated sales order stock, price differences are posted using the transaction PRP for the settling of the product cost collector in repetitive manufacturing.

Offsetting price differences product cost collector (PRQ) In the case of valuated sales order stock, the posting of price differences (transaction PRP) is offset for the settling of the product cost collector using transaction PRQ in repetitive manufacturing.

Price differences for the material ledger (PRY)

If the material ledger is active, goods receipts for purchase orders are posted at the material price, invoices at the price in the invoice.

When the material ledger is closed, the price differences which then occur are posted with the transaction PRY.

Invoice reduction in Logistics Invoice Verification (RKA)

This internal processing key is used in Logistics Invoice Verification to post temporarily price differences when invoices are reduced. When a

When a vendor invoice is reduced, the system automatically creates two accounting documents. With the first document, the amount invoiced in the vendor line is posted. A second line is also created with the amount of the invoice reduced on the invoice reduction account. With the second document, the invoice reduction is posted as a credit memo from the vendor. The offsetting entry to the vendor line is the invoice reduction account. This results in the invoice reduction account always being cleared within the one transaction by two accounting documents.

Delivery cost provisions (RUE)

Provisions for delivery costs are created when a condition type for provisions is entered in the purchase order. These then have to be cleared manually when the invoice if received.

Expenditure/income from revaluation (UMB)

This processing key is used both in Inventory Management and in Invoice Verification when the standard price has changed and a goods movement or an invoice is posted to the previous period at the previous price.

Unplanned delivery costs (UPF)

Unplanned delivery costs are delivery costs that were not planned in a purchase order (for example, freight, duty,...). The posting transaction in Logistics Invoice Verification enables you to post these unplanned delivery costs to a special account instead of dividing them among all the invoice items as before. You can use your own tax code for posting to this account.

Input tax purchasing (VST)

Transaction/event key for tax account determination of subsequent settlement for debit-side settlement types. The transaction/event key is required in the settlement schema of subsequent settlement for tax conditions.

Goods issue revaluation inflation (WGI)

This transaction/event is used when a transfer posting that has already been made for goods has to be valuated again due to a new market price as part of inflation management. For the receiving plant, the existing transaction/event is used, whereas the transaction/event WGI is used for the issuing plant.

GR/IR clearing (WRX)

Postings to the GR/IR clearing account occur when goods and invoices are received. For more information on the GR/IR clearing account, please refer to the MM online guide on material valuation.

Caution

The balance indicator must only be set in local currrency for the GR/IR clearing account so that open items are cleared. See the field help.

GR/IR clearing for the material ledger (WRY)

This internal processing key is no longer used in Release 4.0.

Prior to 4.0, it was used for posting to the GR/IR clearing account when the material ledger was active. As of Release 4.0, it is no longer necessary, as postings to the GR/IR clearing account can be made in parallel currencies.

Customers who used WRY prior to Release 4.0 must make transfer postings from the WRY to the WRX account so that the WRY account has a balance of zero.