With document splitting, subsequent processes transfer specific account assignments from the original process. Examples of subsequent processes are realization of exchange rate differences and posting cash discounts. The system transfers the cause-related Controlling-relevant account assignments to Controlling on the basis of the original document.
You have specified the cost center as the document splitting characteristic for Controlling (CO).
For more information, see Making Settings for Document Splitting.
This section provides an example of document splitting for realized exchange rate differences. The system also makes the same postings for cash discounts.
Initial Situation
You have entered an invoice of 1000 USD with an exchange rate of 1:1 for USD:EUR. For this, you have assigned two different cost centers appropriate to where costs/revenues were made.
The following table shows the initial situation in the entry view:
Account |
Cost Center |
Segment |
Amount in TC (USD) |
Amount in LC (EUR) |
Vendor1 |
|
|
||
Expense |
CC01 |
SG01 |
|
|
Expense |
CC02 |
SG02 |
|
|
(TC = transaction currency, LC = local currency)
The following table shows the initial situation in the general ledger view:
Account |
Cost Center |
Segment |
Amount in TC (USD) |
Amount in LC (EUR) |
Vendor1 |
SG01 |
|
|
|
Vendor1 |
SG02 |
|
|
|
Expense |
CC01 |
SG01 |
|
|
Expense |
CC02 |
SG02 |
|
|
Enter payment
At a later date, you pay for this invoice the amount 900 USD with an exchange rate of USD:EUR 1:1.10. You create a residual item for the remaining amount of 100 USD. In this case, realized exchange rate differences occur. When the lines for the realized exchange rate differences are posted, the cost center is taken from the expense lines of the original invoice.
The following table shows the payment in the general ledger view:
Account |
Cost Center |
Segment |
Amount in TC (USD) |
Amount in LC (EUR) |
Bank |
SG01 |
|
|
|
Bank |
SG02 |
|
|
|
Vendor1 |
SG01 |
|
|
|
Vendor1 |
SG02 |
|
|
|
Residual Items: Vendor1 |
SG01 |
|
|
|
Residual Items: Vendor1 |
SG02 |
|
|
|
Realized exchange rate differences |
CC01 |
SG01 |
|
|
Realized exchange rate differences |
CC02 |
SG01 |
|
|
Pay residual item
You pay off the residual item completely at a later date, using an exchange rate of EUR:USD 1:1.20. During payment, realized exchange rate differences also occur, which are assigned to the cost center taken from the expense lines of the original invoice.
The following table shows the payment of the residual item in the general ledger view:
Account |
Cost Center |
Segment |
Amount in TC (USD) |
Amount in LC (EUR) |
Bank |
SG01 |
|
|
|
Bank |
SG02 |
|
|
|
Residual Items: Vendor1 |
SG01 |
|
|
|
Residual Items: Vendor1 |
SG02 |
|
|
|
Realized exchange rate differences |
CC01 |
SG01 |
|
|
Realized exchange rate differences |
CC02 |
SG01 |
|
|