Object documentationAccrual Document

 

An accrual document contains the period-end valuation accrual amount for commodities that have floating prices up until the point of the final invoice. The total accrual amount is made up of all the individual accrual document items that you verified previously as individual valuation results.

The accrual document contains all of the relevant data that was used to calculate the accrual amount. In addition, the system logs all changes in the change documents.

 

To close a posting period for commodities in Financial Accounting (FI) as part of period-end valuation, you post the accrual amount to FI for delivered commodities for which no final invoice has been issued yet. If you specified that approval is required, you can check the accrual amount once more before it is posted. For any accrual documents that have been posted, a reset posting is performed automatically at the start of the subsequent period. You define the date for this reset posting when you begin processing the valuation results.

Structure

Accrual Document Reference

The items within an accrual document either refer to goods receipt items in the Materials Management (MM) component, or to delivery items with goods issue in the Sales and Distribution (SD) component. Each item within an accrual document contains the order number of the reference object, which allows you to navigate to the purchase order (MM), sales order (SD) or trading contract (purchasing or sales).

Anticipated Amount

The system calculates the amount of the final invoice item as an anticipated amount using the price data that is currently available.

Accrual Amount

In period-end valuation, the system calculates the difference on the valuation key date between the anticipated final invoice item and the amount that was actually posted, which was posted to Financial Accounting by way of a goods receipt, provisional/differential invoice, or provisional/differential billing document. In purchasing, the system also considers the open amount on the clearing account for the goods receipt or invoice receipt.

The result of this is the accrual amount.

Posting Control Using the Document Category

The document category is obtained from the verification status of the valuation results for which an accrual document is being created. The document category defines whether or not an accrual document can be posted:

  • Document category Standard means that the valuation results can be posted.

  • Document category No FI Relevance means that the valuation results can be approved but not posted.

Approval Required

Depending on the document category, you can specify that approval is required for accrual documents. Where standard accrual documents are involved, this approval triggers the posting of the accrual amount to FI.