17887583 MM FI Account Determination

AcceleratedSAP – June t, jjjj

Fehler! Formatvorlage nicht definiert.

EZ Configuration: Automatic Account Assignment

ContentsOverview.........................................................................................................................1

Checking the Valuation Area.............................................................................................3

Maintaining the Value and Quantity Update Fields in the Material Type..............................4

Maintaining Valuation Control..........................................................................................5

Maintaining the Grouping for the Valuation Areas.............................................................5

Maintaining Valuation Classes..........................................................................................6

............................................................................................................... .......................7

Creating an Account Category Reference..........................................................................8

............................................................................................................... .......................8

Defining Valuation Classes for each Account Category Reference.......................................9

Linking the Material Type to the Account Category Reference............................................9

Maintaining G/L Accounts for Internal Process Keys ........................................................10

Maintaining G/L Accounts for Account Modifiers..............................................................13Simulating and Testing your Account Assignment................................................ ...........................13Internal Processing Keys and Posting Transactions................................................. .........................15Purchase Account Management.................................................................................... ...................15Account Posting via Goods Movements........................................................................................ ....16

Review.................................................................................................................... ......25

Overview

In Materials Management (MM), Automatic Account Assignment assigns posting to particular G/L accounts, dependent on the transaction and several other factors. The system can be set up so that users never need to type in an account number during a transaction, or, so that they can enter accounts during certain specific transactions.

This guide explains how MM Automatic Account Assignment documents are configured in the SAP System. Purchase Orders (PO’s), for example, have no direct account postings. However, account postings from goods receipts and invoices made against PO’s are affected by accounts designated in the PO’s. Goods movements, on the other hand, create a material document. For every goods movement affecting a G/L account, an accounting document is created. The movement type is a crucial entry in MM. Which G/L account is updated when a goods movement takes place is determined by a combination of several variables.

Copyright © 2000 SAP AG. All rights reserved 20179040.doc

AcceleratedSAP - June t, jjjj

These variables include:Variable Example

Movement Type Goods Receipt, Goods Issue

Plant 0001

Material Type Raw Materials, Semi-finished Goods

Transaction MB01

Account Assignment category (on PO)

(Cost center, asset, production order, etc.)

There are nine steps to properly configure an Automatic Account Assignment:

1. Verify at which level you are valuating material. This step should have been completed when your organization level was set up.

2. Check, and, if necessary, update each material type’s Quantity/Value Update fields from the standard delivered system.

3. Maintain the Valuation Control

4. Maintain the Grouping for the Valuation Areas

5. Maintain the Account Category Reference

6. Maintain the Valuation Classes

7. Link the Material Type to the Account Category Reference

8. Maintain the G/L accounts for the Internal Processing keys

9. Maintain the G/L accounts for the Account Modifiers.

The system is pre-configured with all the relevant valuation data, assuming standard material types and movement types are used. If you create new material types and/or movement types, the following tables, corresponding to the steps above, are automatically created and will need to be configured for the Automatic Account determination to function properly.

• Table 156S, in Table Maintenance (configuration information based on movement type)

• Table 156M, in Table Maintenance (Quantity strings)

• Table 156W, in Table Maintenance (Value Strings)

• Table 156 in table maintenance

• Activate Valuation Group Code

• Assign Valuation Grouping Code

• Account Category Reference

• Valuation Class

• Material Type/Account Category Reference

• Automatic Postings




Checking the Valuation Area

The valuation area is defined by specifying the level at which material stocks are valuated. You can valuate material stock at the following levels:

• company code

• plant

If you valuate at the plant level, the plant corresponds to the valuation area. If you valuate at the company code level, the company code corresponds to the valuation area. The following example is set at the plant level.

IMG Path

Enterprise Structure → Definition → Logistics General → Define Valuation Area.

1. Choose the appropriate radio button.

If you want to use the application component PP (production planning), or product costing and job-order costing, you must set valuation at plant level. Your choice of valuation level affects:

Maintenance of Material Master records:

• Maintain accounting data in the material master record for each plant or for each company code

• Define a valuation price for the material in each plant or in each company code

G/L accounts in which material stocks are managed, and G/L accounts to which transactions are posted:

• If material stocks are valuated at company code level, all plant stocks of a material are managed in a joint stock account for each company code.

• If material stocks are valuated at plant level, the material stocks for each plant can be managed in different accounts. For each plant, you can define separate account determination.



• If several plants are to use account determination, you can group them together in Customizing via Materials Management for Valuation and Account Assignment.

Maintaining the Value and Quantity Update Fields in the Material Type

Ensure your Value/Quantity Update fields are set for each material type by maintaining those fields. Your Material Master record can be updated (Value and/or Quantity) for a specific plant(s), in case of goods movement for that material type.

IMG Path

Logistics General → Logistics Master Data → Material Master → Material → Control Data → Define attributes of material type. Choose Change.

1. Enter one of the material types you plan to use and click on the Enter icon. Or, double-click on a material type in the list.

2. Select Quantity/Value. (not shown)

3. In the Quantity/Value Updating field, choose one of the following for each:

• In all val. areas

• In no val. area

• Diff. valuation area

If you select Diff. valuation area, you must indicate which valuation areas will use quantity updating and which areas will use value updating.




Repeat this process for all the material types you will be using. If you create a new material type, use the same menu path as above, and click the Create button. You will need to reference a current material type in the Material type field.

Maintaining Valuation Control

A valuation group code allows you to group different valuation areas (plants, in this example) together, if they post identically. We recommend that you use the default setting of Valuation grouping code active.

IMG Path

Materials Management →Valuation and Account Assignment → Account Determination → Define valuation control.

1. Choose the appropriate radio button.

Maintaining the Grouping for the Valuation Areas.

The Valuation Grouping Code is used to group different valuation areas and/or different company codes together within a chart of accounts so that they have similar postings. For example, if you want to post identically in plants 1 and 2, but differently in plant 3, you can group plants 1 and 2 together in the same valuation group code.

The valuation grouping code then makes it easier to set the automatic account determination. Within the chart of accounts, you assign the same valuation grouping code to all the areas you want to assign to the same account.

Valuation grouping codes either reflect a fine distinction within a chart of accounts, or correspond directly to a chart of accounts.

Within a chart of accounts, you can use the valuation grouping code to define:

• individual account determination for certain valuation areas (company codes or plants)

• common account determination for several valuation areas (company codes or plants)



Checklist • You must have activated the valuation grouping code under the menu option Valuation control.

• You must have defined the valuation level in Corporate structure: Customizing.

• You must have assigned each plant to a company code in Corporate structure: Customizing. The valuation areas are defined automatically when you assign your plants.

IMG Path

Materials Management →Valuation and Account Assignment → Account Determination → Group together valuation areas.

1. Enter the appropriate Valuation grouping code for the Valuation areas you are grouping together, and save your changes. Your Valuation Group Code can be up to 4 alpha/numeric digits.

In this example, the Valuation Area = Plant Code, because we valuated at the plant level.

When you create a plant, you will automatically see your entry in this table, if your valuation level is at the plant level.

Maintaining Valuation Classes

Under the menu option Define Valuation classes, you can define the valuation classes that are allowed for a material type. When you create a material, you must enter the material's valuation class in the accounting data. The R/3 System uses your default settings to check whether or not the valuation class is allowed for that material type. A valuation class is a group of materials having the same account determination. If a transaction will post to an account depending on the valuation class, create an account determination for each valuation class under the menu option Create Automatic postings. The valuation classes allowed depend on the material type. Several valuation classes are usually permissable for a single material type. Likewise, one valuation class may be associated with more than one material type. The link between the valuation classes and the material types is set up via the Account Category Reference, which is a combination of valuation classes. Only one Account Category Reference is assigned to each material type.




Checklist • You must have defined your material types.

• You must have defined the chart of accounts.

• You must have agreed with Financial Accounting on which materials are assigned to which accounts.

You can create the account groups from your chart of accounts, using FI General Ledger Accounting as an Account Category Reference.

Example

Account Category Reference GKR:

• 3000 for raw materials

• 3030 for accessory materials

• 7900 for finished products



Creating an Account Category Reference

Create a valuation class within a specific Account Category Reference for each group of materials that will be used to link a specific set of G/L accounts to each material.

IMG Path

Materials Management →Valuation and Account Assignment → Account Determination → Define valuation classes. Choose Account Category Reference.

1. Select either New Entries or Copy As. (Select one of the Account Category References before clicking Copy As)

2. Select a four-digit code and associated description.

3. Save your changes.




Defining Valuation Classes for each Account Category Reference

IMG Path

Materials Management → Valuation and account assignment → Account determination → Define valuation classes Choose Valuation Class.

1. Select either New Entries, or, select one of the current entries by checking the empty box to the left. Select Copy As to enter additional Valuation Classes.

Linking the Material Type to the Account Category Reference

We reccommend that you use the default material type -Account Category Reference relationships already in the system. If you create a new material type, however, you will need to link it to an Account Category Reference number. In this step, you will be linking the valuation classes with the material type. This link is done via a third table: the Account Category Reference Code. The Account Category Reference Code is a grouping of common material types, and the valuation class is a grouping of common account postings. You are effectively linking material types and valuation classes in a one-to-many relationship. For simplification, the default configuration is a one-to-one relationship.

The Account Category Reference is a G/L account subdivision for the material type. It can refer to one valuation class or a combination of valuation classes linked to the material types and defines which valuation classes are valid for each material type.



IMG Path

Materials Management →Valuation and account assignment → Account determination → Define valuation classes.

Click the Account Category Reference/ Material Type button.

1. Enter the Account Category Reference number next to the appropriate Material type description.

The system comes with pre-defined Account Category Reference codes. You may want to create a new account category reference if you create a new material type. It is recommended, however, that you categorize a new material type into one of the existing account categories, so you need not add a new Account Category Reference.

Maintaining G/L Accounts for Internal Process Keys

Internal Process keys are used by the system to determine which accounts are posted to when an MM transaction is run. Each transaction is associated with two or more Internal Process keys, and each process key is used to find the appropriate acccount to which that process should post.

There are four rules used to determine how the account assignment will be affected. These are:

• debit/credit indicator, which allows for separate accounts to be affected for debit and credit postings (not shown above)

• general modification (account modifier)

• valuation modification (not shown above)

• valuation class

Only two rules are used with BSX: valuation modification and valuation class. The general modification rule and debit/credit indicator rules do not apply.



Fehler! Formatvorlage nicht definiert.You must coordinate this part of the configuration with your Financial team, as they will know which accounts need to be assigned. Although the following example only walks you through one process key, the steps for other keys are the same.

Checklist

• The G/L account numbers must already exist.

IMG path

Materials Management → Valuation and Account Assignment → Account Determination → Create automatic postings. Choose Account Assignment.

1. Select an appropriate process, one that your organization will use. For normal inventory materials, double-click on the Process key GBB.



2. A pop-up menu will appear, requiring a chart of accounts (not shown). Enter your company’s chart of accounts.

3. Set up the rules for the process key in that chart of accounts.

4. Once you have defined the rules for the process key, click Accounts to enter the Account Assignment information.

5. Enter the Valuation group code,

6. the Valuation class and

7. the G/L account.

We did not select the debit/credit rule for this Process key (which allows you to post debits and credits to separate accounts), so we have only one account column.

8. Repeat for each Process key your organization requires.




Maintaining G/L Accounts for Account Modifiers

The account modifiers (also referred to as groupings) are a finer subdivision of the transaction/event key for account determination. Important account modifiers are related to inventory posting (GBB). During a goods movement, the off-setting entry for GBB can be made to different accounts, dependent on the movement type. This key is often associated with goods issues, but may be used whenever off-sets are required for inventory.

1. Click on Back (Green arrow icon), and double-click on GBB.

2. If you click on the Rules button, you will notice the fourth rule, General Modification (not shown). This button allows you to further breakdown your transaction/event keys.

Account modifiers/groupings apply to Process keys GBB, PRD and KON. A list of possible account modifiers/groupings can be found in the extended help documentation via Valuation and Account Assignment→Automatic posting→Additional information.

Simulating and Testing your Account AssignmentYou should test your work via two methods. Using the transaction code OMWB, (or following the Maintaining G/L Accounts for Internal Process Keys menu path on 1-11), click on the Simulation button in the Account posting menu to see which accounts are affected by certain movement types. Or, from the Create automatic postings screen click on the Simulation button. Here, input the plant, material and movement type. Once you click Enter, you will be prompted to choose a movement. From the list of movement type texts, double-click on the text you would like to simulate, e.g., goods receipt for an asset. The selected text will appear next to your movement type. Now, click on the Account assignments button. This checks your Account Assignments by simulating the account postings. This first test should be done in conjunction with the second method of testing: Select three different material types you can



track from the system. Set up a spreadsheet and track the different account postings that occur as you perform different movements.




Internal Processing Keys and Posting TransactionsPlease reference the Valuation and Account Assignment help file for information on all the Internal Process keys, and examples of how to use them.

Purchase Account ManagementIn some countries, purchase accounts must be managed to document the value at which externally procured materials are posted. The purchase account (EIN) is posted at the time goods receipts and incoming invoices are posted, with the same amount as the stock account. The off-setting entry is posted to a purchase off-setting account. There is also a freight purchase account (FRE), used to document delivery costs posted for externally procured materials.

Purchase account management is currently used in the following countries:

• Belgium

• France

• Italy

• Spain

If you require purchase account management, you will first have to specify in which company codes purchase account management is active. You will also have to maintain Automatic Account determination for Process keys EIN, EKG, and FRE.

IMG Path

Materials Management →Valuation and Account Assignment → Account Determination → Activate Purchasing Account Management.

1. Click the Purch. acct box for the appropriate company code (CC).



Account Posting via Goods MovementsWith each goods movement, there may be an associated account posting. Where are these account postings maintained? A good place to look first is Table 156S, accessed through Table Maintenance.

IMG Path

System → services → table maintenance, or enter SM31. Then, enter T156S. Click Display.

This table displays configuration information based on all the movement types in SAP.

From the fields shown, a quantity string and a value string are determined. Note: It is the combination of all the appropriate fields which makes this determination. Through a sequence of instructions, the quantity string determines which quantity fields are updated, while the value string determines which account posting keys will be signaled.

In order to determine which quantity string is being referenced and which value string is being referenced for each goods movement, we will look at the field definitions of Table 156S, from left to right (for now, we will not concern ourselves with the entries to the right of column NoVS):

• MvT: Every goods movement has a three-digit code (Movement Type) which must be specified.

• VUp: The Value Update indicator signifies whether or not the account posting can affect the material account. Every material type is annotated as to whether or not the material value is updated during goods movements.

• QUp: The Quantity Update indicator signifies whether or not material quantities are updated during goods movements. Note that the material type’s Quantity Update indicator and Value Update indicator must match a line entry in order to use the associated quantity and value strings.

• S: The Special stock indicator tells who owns the material and who receives the material. For example, the indicator for the stock taken by the user in the plant might be blank. Or, the indicator might be K (for consignment), because the vendor owns the material, but the stock is taken into the user’s plant.




• Mvt: The Movement indicator shows the type of order the goods movement might be against. For example, the movement could reference a purchase order, a delivery note, or nothing at all.

• Rec: The Receipt indicator is not currently used. In the future, the specification will determine if the movement is for a stock transport order, or an outside PO.

• Cns: The Consumption posting indicator is used in the case of goods receipts for purchase orders, and defined from the account assignment category in the PO. Thus, in our previous example, the account assignment of K (for cost center) in the PO ensured that the receipt debited the cost center’s account, and not the stock account.

Using the data from these entries, we can determine quantity and value strings, which comprise the next two columns. The quantity string and the value string are handled very similarly. Quantity strings are maintained in Table 156M, accessed via SM31, T156M, then Maintain. In the previous screen shot, the quantity string for the top entry is ME02. In Table 156M (which will not be analyzed here), the quantity string indicates if orders are to be updated and other relevant quantity information. Value strings are handled in Table 156W. The value string for the top entry in the previous screen shot was WE06.

Refer to Table 156W as shown below:

Enter SM31. Then, T156W. Choose Display.

1. The value string WE06 has two entries. These entries have different transaction/event keys (also called account keys). The transaction/event (t/e) keys specify the type of account to which items are posted. These keys are found in Table 030.

2. WE06 specifies that t/e key KBS will be referenced first, followed by key WRX.



Look at Group: RMK in the Maintain Acctng Configuration: Automatic Postings - Transactions screen, accessed through SM31, Customizing T030 or, the IMG Path:

Materials Management →Valuation and account assignment → Account determination → Create automatic postings Click the Account Assignment button.

1. Paging down this table, we see that KBS signifies an account specified in a purchase order, and WRX signifies a GR/IR clearing account. Double-click on KBS. (Table is in alphabetical order, so that KBS and WRX are not visible here.)

2. In the Posting keys box are two potential keys, 81 for a debit, and 91 for a credit. How do we know which Posting key KBS will access for this posting? (Or, is this posting a debit or a credit?) To find out, we look at Table 156 (T156) in SM31.




3. For movement type 101, we see that the first entry under D/C is S. Thus, the first entry will be a debit. The first t/e key (KBS, in this case) is therefore a debit.

4. Thus, we look to Posting key 81 (the KBS debit key-see step 2) and in Table TBSL, where Posting keys are configured for transaction OB41. You can access Table TBSL through SM31, or via the IMG Path:

Financial Accounting → Financial Accounting Global Settings → Document → Line Item → Control → Define Posting Keys

5. By double-clicking Posting key 81, you can see it shows a debit to a G/L account.



6. We see that this key causes a debit to the specified G/L account. Thus, the account was specified in the PO (since 101 was a GR for a PO). By finding the value string in Table 156S, the appropriate transaction/event keys in table 156W, and then accessing the t/e keys in Maintain Acctng Configuration: Automatic Postings - Transactions screen, we were able to determine the appropriate account postings.

7. What about WRX? Find the RMK group from the Maintain Acctng Configuration: Automatic Postings - Transactions screen, accessed by SM31, Display T030, or via the IMG Path:

Materials Management →Valuation and account assignment → Account determination → Create automatic postings.

8. Select Account assignment. (not shown)

9. Now, take a look at the valuation grouping code. You can find it using transaction OMWD, or via the IMG Path:

Materials Management → Valuation and account assignment → Account determination → Group together valuation areas




10. From this screen, we see that the valuation grouping code is used to group different valuation areas and/or different company codes together within a chart of accounts so that they have similar postings. Now, what about the valuation class? The class is attained from the accounting view of the Material Master (for that specific valuation area).

11. For this material, the valuation class of 3000 is chosen. Looking up (F4) this field, we see the system knew that for this raw material, only certain valuation classes were allowed. The system knew because when the material was created, a material type was chosen.



12. Now, on to material type configuration. This can be accessed via transaction code OMS2 or the IMG Path:

Logistics General → Logistics Master Data → Material Master → Material → Control data → Define attributes of material type

13. Click on Display, select ROH (for raw materials), and then click on the Account assignment button. (not shown) This displays the possible valuation classes assigned to the material types.

14. The valuation class chosen for this raw material was 3000. We can determine the GR/IR clearing account entry by looking in Table 030, under the t/e key WRX , using the valuation grouping code in Table 001K and the valuation class for the material (found in the Material Master).

15. While we’re in the Material Type screen, let’s look at one more thing: Quantity/Value Updating. This is where we determine if there is quantity or value updating for each material type. From the previous screen (not shown), click the button labeled Quantity/Value.

16. To restrict quantity or value updating of this material type, click the button In no valuation area under the headings of Quantity/Value Updating.




With the information covered in this section, we are now ready to track how our goods receipt posted in the last section. Let’s consider what we know about the goods movement :

• It is a goods receipt for a PO, movement type 101.

• The PO has an account assignment category of K, for a cost center, and is therefore an item set for consumption.

• The raw material used has a valuation class of 3000.

• For raw materials, there is both quantity and value updating.

• It is a standard stock item (no special stock type).

Look at Table 156S.

1. The third entry from the top meets all the above criteria. Therefore, we will look at value string WE06 to see how our goods receipt posted.



2. WE06 is found in Table 156W.

WE06 uses Internal Process keys to locate and identify postings to KBS and WRX, noted in the Tr. (Transactions) column. (WE06 has only those two t/e keys.)

To recapitulate the account determination, step-by-step:

KBS:

1. We located KBS in Table 030.

2. Under KBS, there are two posting keys, one for a debit, and one for a credit.

3. In Table 156, we found that the first entry is a debit, so, we selected Posting key 81.

4. Then, we looked at Table TBSL (in transaction code OB41), and chose Posting key 81.

5. There, we saw that Posting key 81 causes a debit to a specified G/L account, in this case, the cost center account specified on the purchase order.

WRX:

1. We located WRX in Table 030.

2. Under WRX, we specifed a Valuation grouping code and a Valuation class, in order to determine the proper GR/IR clearing account.

3. In Table 001K, we saw that for our Valuation area (US01) and our company code (US01), we have the valuation grouping code US01.

4. From the accounting view of our Material Master, we saw our material has a Valuation class of 3000 for the plant in which we are operating (US01).




Therefore, the GR/IR clearing account is 191100 in Table 030, with a Valuation grouping code of US01 and a Valuation class of 3000. This is shown in the accounting document created for the goods receipt.

There are several ways to reach this screen, including:

• Upon completion of the Goods Receipt, follow the menu path: Goods Receipt → Display → Accounting Docs.

• Or, from any screen, clicking on the Accounting Docs button.

Items On-Screen

1. Document number: accounting document number, different from GR document number.

2. Posting keys, determine whether entries are debits or credits

3. Accounts to which entries are posted

4. Debit/credit postings against accounts.

Review

Determining account postings from goods movement documents:

1. Check Table T156S for the appropriate movement type.

2. Find the appropriate movement type and value string in Table T156S based on :

• whether or not the material type is quantity and/or value updated

• if the item has a special stock type

• what type of movement is occurring

• what type of account assignment the item might have (consumption, sales order, stock account, etc.)

3. Based on the value string, check Table T156W for the sequence of t/e keys accessed.

4. Check Table T156 to determine if the sequence from T156W begins with a debit or a credit.

5. Check Table 030 to see the possible postings for each of the t/e keys.



• For the t/e keys which have simple entries of posting keys (as with KBS), check Table TBSL and see which account this posting key affects.

• For the t/e keys which have a valuation grouping code, account modifier, and a valuation class specification, find the account by the following :

• Check Table 001K to find the valuation grouping code based on the appropriate valuation area and company code.

• Check Table T156X, if an account modifier must be checked.

• Check the accounting view in the Material Master to find the appropriate valuation class.





Documents

17887583 MM FI Account Determination