Purchase Account Management (SAP Library

Purchase Account Management

Use

Some countries require companies to manage purchase accounts. This account documents the value that externally procured materials are posted at.

Prerequisites

Function	Customizing Setting
Define whether purchase account management is active for the company code.	Materials Management ® Valuation and Account Assignment ® Account Determination ® Account Determination Without Wizard ® Purchase Account Management ® Activate Purchase Account in Company Code
Define the value calculation that applies to the purchase account.	Purchase Account Management ® Calculation of Value for Purchase Account
Define whether the system is to create separate accounting documents for the purchase account postings.	Purchase Account Management ® Separate Accounting Document for Purchase Account Postings
Create the appropriate accounts.	Materials Management ® Invoice Verification ® Logistics Invoice Verification ® Incoming Invoice Configure Automatic Postings

Features

Purchase accounts can be updated in the following ways:

At the receipt value

In this case, the exact amount posted at goods receipt to the GR/IR clearing account is posted to the purchase account.

In Invoice Verification, the system only posts to the purchase account if there is a price difference. The system posts this difference to the stock account or to a price difference account, the sum of these two postings is posted to the purchase account.

For more information, see Postings at Receipt Value.

At the stock value

In this case, the exact amount posted at goods receipt or at invoice receipt is posted to the purchase account.

In Invoice Verification, the system only posts to the stock account – and therefore to the purchase account and to the purchase offsetting account – if the invoice item meets the following conditions (see Price Variance):

A price variance has occurred
The material is subject to moving average price control
Stock exists for the material

For more information, see Postings at Stock Value.

Similar to the purchase account, a freight account exists for documenting delivery costs that have been posted for externally procured materials.

If purchase account management is active, the system automatically carries out the additional postings.

Constraints

For settlements of subcontracting transactions, the system does not post to the purchase account nor to the purchase offsetting account. For further information, see Subcontracting in Invoice Verification.