When a purchase order is created, the buyer can assign each order item to an account. The following must be specified:

• The account assignment category, for example, account assignment to a cost center, to an asset, etc.
• The number of the account to be debited
• The number of the cost center, asset, etc. to be debited
• Whether a goods receipt or an invoice receipt is expected for this purchase order
• Whether goods receipt is to be valuated or not

An item can be allocated to several account objects. For this type of multiple account assignment, the buyer must also specify:

• How the order quantity should be distributed among the individual account assignment objects
• How the amount of an invoice for partial delivery should be distributed

As a rule, you cannot tell from an invoice whether it refers to an assigned purchase order. Only after you have filled in the initial screen and the vendor screen can you see on the selection screen whether the purchase order includes account assignments.

The system creates an account assignment item for each account assignment.