Function documentationApproval and Posting of Accrual Documents

 

After you have verified the valuation results and created an accrual document, the system makes the accrual document available in a worklist. Within this worklist, the accrual documents are grouped in a status tree according to their status.

You can open each accrual document separately for processing, and either approve or reject it, depending on its status. Approving a document triggers posting to Financial Accounting (FI). If you have not defined an approval process, the system posts standard accrual documents to Financial Accounting (FI) automatically, and displays them in the status tree with the corresponding status.

You can reverse accrual documents that have already been posted.

Prerequisites

You can activate the approval process for accrual documents belonging to document category Standard and No FI Relevance. To do so, choose Customizing activity Define Settings Dependent on Company Codes in Customizing for Sales and Distribution under Period-End Valuation for Deliveries with Differential Billing, or in Customizing for Materials Management under Period-End Valuation for Goods Receipts with Differential Invoicing.

For more information, see the prerequisites for the individual processes:

Features

Control Using the Document Category

The statuses and possible processing functions that are available depend on the document category of the accrual document (Standard or No FI Relevance). The document category results from the check you make in transaction PEV: Initial Selection (CMM_PEV_WL), where you define whether a valuation result is postable or not postable (and therefore not FI relevant).

Safeguarding the Status Sequence

The system only makes those functions available to you that are allowed with respect to the status of the accrual document. This means that you can reject a non-posted standard accrual document, but you cannot reject a posted accrual document that has been approved.

You can also delete a non-posted accrual document, regardless of whether or not it has already been approved.

Repeated Check of Rejected and Deleted Accrual Documents

For both document categories, you can reject or delete an accrual document that has not yet been posted. The system resolves a rejected or deleted accrual document, and transfers all of its items back to the worklist for the valuation results. The deleted accrual document is then no longer available the next time that you call the transaction.

You can use transaction PEV: Initial Selection (CMM_PEV_WL) to select the returned valuation results in lifecycle Reopened, and display them for a second time in the valuation results worklist. If you choose to execute the Revaluate function, the system recalculates the accrual amount using the current data for the key date. You can assign verification status Postable or Not Postable for the valuation result, and create an accrual document again.

Automatic Posting

  • Standard accrual documents

    Standard accrual documents are postable, meaning they are FI-relevant:

    • If you specify that approval is required for standard accrual documents, the system automatically posts a standard accrual document after it has been approved, and assigns the status Approved, Posted.

    • If you do not specify that approval is required for standard accrual documents, the system automatically posts a standard accrual document after it has been created, and assigns the status Without Approval, Posted.

    If posting fails (for example, because a particular FI posting period is closed), the system assigns the status Approved, not Posted. As soon as the error has been rectified, you can choose the Post function manually.

  • Accrual documents without FI relevance

    If you have specified that approval is required for accrual documents that are not FI relevant, you can approve these accrual documents but posting them to Financial Accounting is not possible.

Reversing Posted Standard Accrual Documents

To be able to reverse a standard accrual document that has already been posted, there must be no conflicting valuation result (for example, in the subsequent period). The document must be the last in the chain, meaning there must be no accrual document in a later period.

You can reverse a standard accrual document that has been posted, along with its follow-on documents in Financial Accounting (status Reversed). The system then creates a new accrual document as a reversal document with status Reversal (which corresponds to the status Without Approval).

You cannot execute any further functions for accrual documents that have status Reversed, nor can you delete them either, as the system has already created follow-on documents for Financial Accounting.

When you reverse an accrual document, the corresponding valuation results can then be viewed again in transaction PEV: Initial Selection (CMM_PEV_WL), where you can process them for a second time.

Audit Support

  • You can check the Total Amount in the accrual document header. This only contains a value if the document category of the accrual document is Standard, meaning it is postable.

  • You can display the change documents based on the document header of an accrual document. They contain, for example, data regarding which processor changed a particular status and when the change was made.

  • For each accrual document that has been posted, you can display the accounting documents that were created by the system during posting. The header data of the accounting documents provides you with further information.

    • In Sales and Distribution, the period-end valuation is based on billing documents. Here, a billing document may group together multiple delivery items and thus belong to multiple valuation results. The system takes the standard splitting criteria into consideration (for example, currency, company code, customer) to create as few billing documents as possible.All of the delivery items within a billing document also belong to an accrual document. When the document has been approved, the system transfers the billing documents for the period-end valuation to Financial Accounting and creates the accounting document. At the same time, the system creates billing documents for period-end valuation for the start of the subsequent period, transfers them to Financial Accounting, and creates the resetting document.

    • In Materials Management, the system creates two accounting documents for each accrual document; one for the period-end valuation at the end of a period, and one for resetting the posting at the start of the subsequent period.

    You can also use the list of accounting documents to display their original documents:

    • If an accrual document item refers to a delivery item with goods issue, the original documents are the period-end invoice (billing document type F2DM or IVDM for intercompany billing) and the period-end credit memo (billing document type G2DM or IGDM for intercompany billing) that were created for the posting. When displaying the period-end invoice or period-end credit memo, you can navigate to the accrual document by choosing Environment from the menu.

    • If an accrual document item refers to a goods receipt item, the original document is the accrual document itself.

      Note Note

      If all of the accrual items in purchasing have the value zero, the total accrual amount is also zero. In a case such as this, it is possible to approve an accrual amount based on a goods receipt item and transfer it to Financial Accounting, however the system does not create an FI document. The system assigns the status Approved, Posted.

      End of the note.
Entering a Note

You have the option of entering a note for an accrual document item. If you reject or delete an accrual document, the system transfers the respective items back to the valuation results worklist, where you can also find your note. When you then create the accrual document for a second time, the note is available next to the respective item within the accrual document.

Activities

You can process accrual documents in Sales and Distribution or in Materials Management:

  • On the SAP Easy Access screen, choose Start of the navigation path Logistics Next navigation step Sales and Distribution Next navigation step Sales Next navigation step Environment Next navigation step Period-End Valuation Next navigation step PEV: Maintain Accrual Document End of the navigation path (transaction CMM_PEV_AD).

  • On the SAP Easy Access screen, choose Start of the navigation path Logistics Next navigation step Materials Management Next navigation step Purchasing Next navigation step Environment Next navigation step Period-End Valuation Next navigation step PEV: Maintain Accrual Document End of the navigation path (transaction CMM_PEV_AD).

The system shows you the accrual documents that are still to be processed or have already been processed, displayed according to their processing status. Select an accrual document from the worklist and process it using the functions that are available based on the status. The following options are available for you, for example:

  • You can restrict the accrual documents that are displayed within the tree. To do so, choose Select Variant (Select Variant) and then choose Accrual Documents. The system displays a selection that you can then save for the accrual documents under Start of the navigation path Goto Next navigation step Variants Next navigation step Save As Variant... End of the navigation path. This variant is then available for you to choose under Personal Settings.

  • You can use the Personal Settings (Personal Settings) function to configure your own selection criteria. The settings that you make here are retained for when you call the transaction again in future.

  • You can extend the status tree display and the display of the accrual document items by adding further fields. To do this, choose Select Layout... (Select Layout...).

  • For posted accrual documents, you can choose the function Accounting Documents to display the documents that were created by the system when posting to Financial Accounting.

  • After you have double-clicked a valuation result line, you can choose the View field to display additional data, such as data regarding the price elements and condition values.

    For more information, see Configurable User Interface for Pricing and Pricing View.

Completeness Check

You can check the completeness in Sales and Distribution or in Materials Management:

  • On the SAP Easy Access screen, choose Start of the navigation path Logistics Next navigation step Sales and Distribution Next navigation step Environment Next navigation step Period-End Valuation: Completeness Check End of the navigation path (transaction CMM_PEV_CC).

  • On the SAP Easy Access screen, choose Start of the navigation path Logistics Next navigation step Materials Management Next navigation step Environment Next navigation step Period-End Valuation: Completeness Check End of the navigation path (transaction CMM_PEV_CC).

Enter a valuation key date and at least one company code. If you have selected the Select open Accrual Documents checkbox and then choose Execute, the system lists all of the accrual documents that are to be approved or posted in the posting period and during the fiscal year of the valuation key date. These accruals documents have not yet been completed.

Call transaction PEV: Maintain Accrual Document (CMM_PEV_AD) to approve and post the accrual document.

Archiving

  1. Call transaction SARA and enter object LO_CMM_AD in the Archiving Object field.

  2. Choose the Write pushbutton, and create a variant for archiving accrual documents.

    Choose Execute.

  3. Call up the log to display and check it. (The archiving process takes a while to complete. Wait until the correct icon is displayed. You can refresh the icons.)

  4. Go back to the initial screen and choose the Delete pushbutton. Select the archive that you created and delete the database from the archive.

  5. Call transaction CMM_PEV_AD and check that the accrual document has been deleted.