| accrual order (CO) |
Element that lets you monitor the period-related accrual calculation between expenses posted in Financial Accounting and the costing-based costs debited in Cost Accounting. This enables you to distribute the expenses recorded in Financial Accounting as costing-based costs over several periods.
You should create the accrual cost element together with the cost element category Accrual Cost Element/Overhead or Accrual Cost Element/Target = Actual.
Vacation allowances and Christmas bonuses are determined in Cost Center Accounting, debited to the appropriate cost center, and credited to an accrual order.