Account Determination (SAP Library - Cost Element Accounting (CO-OM-CEL))

Account Determination

Use

You use account determination to determine which adjustment accounts the SAP R/3 System should post to for reconciliation postings.

You can maintain account determination for primary postings, but for secondary postings this is absolutely necessary. This is because secondary cost elements do not have an equivalent in FI.

You can determine adjustment accounts as follows:

Using standard account determination

Using enhanced account determination (substitution)

Standard account determination (part of extended account determination) includes a manual assignment of the previously created adjustment accounts to business transactions or object classes or to a combination of both. You execute this during the system configuration for Cost and Revenue Element Accounting.

The assignment of the adjustment accounts is dependent on the following indicators:

Debit/credit

Distinguishes between debit and credit accounts. The debit reconciliation postings flow to a reconciliation account and the credit reconciliation postings to a credit account.

The debit/credit indicator in CO documents can have the following abbreviations:

Dr Debit
Cr Credit
S Settlement (for order settlement only)
L Delivery to warehouse

The S and D values describe postings whose costs flow from CO into FI.

The debit/credit indicator in the reconciliation ledger can have the following abbreviations:

Dr Debit
Cr Credit

The SAP R/3 System therefore needs to adapt the debit/credit indicator for the CO documents to the one for the reconciliation ledger.

Object class

Defines whether an adjustment account must be defined for each object class.

CO business transactions

Defines whether an adjustment account must be defined for each business transaction.

You can activate these indicators individually or in combination. You can also deactivate all indicators. The greater the level of detail with which you track the reconciliation postings in FI, the more detailed your account definition needs to be.

For example, you could create one adjustment account to collect all the reconciliation postings, or you could create different debit and credit adjustment accounts for each business transaction and object class.

Deactivate All Indicators:

Define one account for all reconciliation postings.

The SAP R/3 System automatically offers only one field for the entry of the account.

Activate Debit/Credit Indicator:

Define one debit and one credit account for all reconciliation postings. The SAP R/3 System provides a field for entering the debit account and one field for entering the credit account.

Activate Object Class Indicator:

Define one account for each object class.

Activate CO Business Transaction Indicator:

Define one account for each business transaction.

Activate Debit/Credit and Object Class Indicators:

Define one debit and one credit account for each object class.

Activate Debit/Credit and CO Business Transaction Indicators:

Define one debit and one credit account for each business transaction.

Activate CO Business Transaction and Object Class Indicators:

Define one account for each business transaction and object class.

Activate All Indicators:

Define one debit and one credit account for each business transaction and object class.

If you have selected CO Business transaction, you must ensure that all CO business transactions have been entered correctly and that for each business transaction you have created one account, or one debit and one credit account.

If you have selected Object class, you must ensure that for each object class you have created one account, or one debit and one credit account.

If you have selected Business transaction and Object class, you must ensure that for each combination you have assigned one account, or one debit and one credit account.

If you repost costs between two company codes, the R/3 System generates a credit record for the sender and a debit record for the receiver in the reconciliation ledger.

Once you have used account determination for the reconciliation posting it may not be changed. Should this happen, the system would display incorrectly, in line with the new account determination settings, any values posted before this change.

In extended account determination with substitution, you can define a detailed, individually controllable determination of adjustment accounts. In the substitution rules, you can call up all reconciliation ledger fields, such as functional area, company code or cost element. In contrast with standard account determination, there are no restrictions placed on using business transactions, object classes, and debit/credit indicators.

If you use substitution in standard account assignment, you must continue to maintain the posting keys for each chart of accounts.
You can use substitutions to overwrite adjustment accounts determined by earlier standard account determinations.
Unlike standard account determination, extended account determination is controlling-area dependent. You can define a substitution for a controlling area, whereas with standard account determination you assign the adjustment accounts for each chart of accounts.
You can only create, change, display, or delete substitutions for account determination within the account determination. For more information on creating a substitution, see the R/3 Library under FI-SL – Validation and Substitution
If you have already made a reconciliation posting in the current fiscal year, you should not make changes to either the standard or extended account determination or to the cost element group still being used Otherwise, this could result in data inconsistencies in the information system.

The following section contains an example of extended account determination:

You want to post to different adjustment accounts in company codes 0001 and 0002.

In substitution step one, you define the following requirement:

<RCL_ICCF> $BUKRS = ‘0001’

As a constant value, you enter a previously created account, for example, 499.998.

The R/3 System checks whether the company code is 0001. If so, it uses adjustment account 499.998 for reconciliation postings.

In substitution step two, you define the following requirement:

<RCL_ICCF> $BUKRS = ‘0002’

As a constant value, you enter an account already created, for example, 499.999.

The R/3 System checks whether the company code is 0002. If so, it uses adjustment account 499.999 for reconciliation postings.

Activities

You define account determination and its rules in Customizing for Cost Element Accounting, under:

Reconciliation Ledger ® Define Adjustment Accounts for Reconciliation Postings.

® Specify Document Number Intervals for Reconciliation Postings.

® Define Rules For Selection Of Reconciliation Postings