Invoices for Purchase Orders with Acct Assignment (SAP Library - Logistics Invoice Verification (MM-IV-LIV))

Invoices for Purchase Orders with Acct Assignment

Use

When a purchase order is created, you can enter an account assignment for each order item. This is, for example, necessary when:

You order a material which is not subject to inventory management and which consequently goes straight to consumption
You order a service

As a rule, you cannot tell from an invoice if it refers to a purchase order with account assignment. You can only tell if a purchase order with account assignment is concerned by looking at the column Acct (Account assignment) on the item list in Logistics Invoice Verification. You can display the account assignment information and change it under certain conditions.

Prerequisites

In the case of invoices for purchase orders with account assignment, the Purchasing department must maintain the following settings when creating the purchase orders:

The account assignment category, for example, account assignment to an asset or a cost center
The number of the account to be debited
The number of the cost center or asset to be debited
That a goods receipt or invoice receipt is expected
The type of goods receipt, whether it should be valuated or non-valuated

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

How the system should distribute the order quantity among the individual account assignment objects
How the system should distribute the amount of an invoice for partial delivery

Example

Multiple Account Assignment of Invoice Quantities

For more information, see Account Assignment in the documentation on Purchasing (MM-PUR).

Features

When an invoice is posted for a purchase order with account assignment, two different situations can occur:

A valuated goods receipt is defined for the purchase order item.

At the time of goods receipt, the system creates a posting to the cost account given in the purchase order; the offsetting entry is made to the GR/IR clearing account. The GR/IR clearing account is cleared when the invoice is posted; any price differences are posted to the cost account defined in the purchase order.

A non-valuated goods receipt or no goods receipt is defined for the purchase order item.

No postings are made at goods receipt. At invoice receipt, the offsetting entry to the vendor posting is made directly to the account specified in the purchase order or to the account specified in Invoice Verification if the account assignment is changed.

When the invoice is posted, a line item is created for each account assignment item in the accounting document.