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There are many transactions in Material Management (MM) that relevant for Accounting.

These transactions must be recorded in accounting documents that contain the postings made to the G/L accounts in Financial Accounting (FI). The mostly used MM transactions that relevant for FI can be seen at Accounting Journals of SAP Material Management (MM) Transactions. For those transactions, as far as possible, the SAP R/3 System should determine automatically the G/L account numbers that are involved in the accounting journal. By doing so, we can minimize the inputs and error possibilities made by MM end-users who perform the transactions as they dont determine the G/L account numbers. We can do this by Automatic Account Determination process in MM configuration (T-code:SPRO). The automatic account determination process must be done together with Accounting Department. The influencing factors that determine how SAP choose the G/L account numbers that are involved in the accounting journal for MM transactions are: Chart of accounts of the company code We must assign a chart of account to each company code. Several company codes can use the same chart of accounts. This process must be done in FICO configuration. You can learn how to configure FICO module in its relation with MM module at SAP FICO minimal configuration for MM posting. SAP R/3 determines the chart of account affected by MM transaction from the company code or plant entered by user when performs a transaction.We must define the automatic account determination individually for each chart of accounts. Valuation grouping code of the valuation area See Material Valuation to know more about valuation area. The Valuation grouping code is a key to differentiate account determination by valuation area within a chart of account. Valuation grouping code is also called Valuation modification. SAP screenshots of How to activate the valuation grouping code(T-code: SPRO /OMWM): SPRO menu: IMG Materials Management-Valuation and Account Assignment Account Determination Account Determination Without Wizard-Define Valuation Control

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A valuation grouping code consists of a group of valuation areas that can have same account determination in a specific chart of account. It is a tool that enables us to configure the automatic account determination with a minimum of effort. If we activate the valuation grouping code in configuration process, we have to assign a valuation grouping code to each valuation area. SAP Screenshots of How to define valuation grouping code (T-code: SPRO /OMWD): SPRO menu: IMG Materials Management-Valuation and Account Assignment Account Determination Account Determination Without Wizard Group Together Valuation Areas.

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By activating and using the valuation grouping code, we dont have to configure account determination for each valuation area (that is a plant or company code) if we dont want to differentiate it for each valuation area. If we want the automatic account determination within a chart of accounts runs differently for valuation areas, we can assign different valuation grouping codes to these valuation areas. We must define the automatic account determination individually for every valuation grouping code within a chart of accounts. It applies to all valuation areas which are assigned to this valuation grouping code. For example, if we want to differentiate the account determination for a group of two plants with another group of other three plants in a company code (where the valuation level is plant), we can assign a valuation grouping code for the group of two plants and another valuation grouping code for the group of other three plants. By doing so, we just have to configure the account determination for the two valuation grouping codes, no need for five valuation areas (plants). SAP R/3 determines the valuation area and the valuation grouping code affected by MM transaction from the company code or plant entered by user when performs a transaction. Valuation class of material The valuation class is a key to differentiate account determination by materials. For example, we can post a goods receipt of a raw material to a different inventory account than if the goods receipt were for finishedproduct. We can do this by assigning different valuation classes to the raw material and finished-product and by assigning different G/L accounts to the posting transaction for every valuation class. If we dont want to differentiate account determination according to valuation classes we dont have to maintain a valuation class for a transaction. The valuation class must be entered in the accounting data view of material master data for a valuated-material. The allowed valuation classes for a material depend on its material type. More than one valuation class can be allowed for a material type. More than one material type can be allowed for a valuation class. The relationship between valuation classes and material types is established by the account category reference. The account category reference is a compilation of valuation classes. A material type is assigned to only one account category reference.

SAP screenshots of How to define valuation classes (T-code: SPRO / OMSK) SPRO menu: IMG Materials Management-Valuation and Account Assignment Account Determination Account Determination Without Wizard-Define Valuation Classes.

The above image is SAP AG 2010. All rights reserved

The above image is SAP AG 2010. All rights reserved

The above image is SAP AG 2010. All rights reserved

The above image is SAP AG 2010. All rights reserved

The above image is SAP AG 2010. All rights reserved

The above image is SAP AG 2010. All rights reserved

Transaction/event key (internal processing key) The Transaction/event key is a key to differentiate account determination by business transaction. For example, we must differentiate G/L account posted by goods receipt transaction and posted by invoice receipt transaction. Posting transactions are predefined for those inventory management and invoice verification transactions relevant to accounting. Posting records, which are generalized in the value string, are assigned to each relevant movement type in inventory management and each transaction in invoice verification. These contain keys for the relevant posting transaction (for example, inventory posting and consumption posting) instead of actual G/L account numbers. We do not have to define these transaction keys, they are determined automatically from the transaction (invoice verification) or the movement type (inventory management). All we have to do is assign the relevant G/L

account to each posting transaction. You can see list of transaction key here. Account grouping(only for transaction: offsetting entries, consignment liabilities, and price differences) Account grouping is a key that allows us to subdivide number assignments for each transaction key in account determination. Account grouping is also called general modification. Since the posting transaction Offsetting entry for inventory posting is used for different transactions (for example, goods issue, scrapping, physical inventory), which are assigned to different accounts (for example, consumption account, scrapping, expense/income from inventory differences), it is necessary to divide the posting transaction according to a further key: account grouping code. An account grouping is assigned to each movement type in inventory management which uses the posting transaction Offsetting entry for inventory posting. Under the posting transaction Offsetting entry for inventory posting, we must assign G/L accounts for every account grouping, that is, assign G/L accounts. If we wish to post price differences to different price difference accounts in the case of goods receipts for purchase orders, goods receipts for orders, or other movements, we can define different account grouping codes for the transaction key. Using the account grouping, we can also have different accounts for consignment liabilities and pipeline liabilities. You can see list of account grouping here. Configure Automatic Postings Automatic Postings are postings made to G/L accounts automatically in the case of Invoice Verification and Inventory Management transactions relevant to Financial and Cost Accounting. When entering the goods movement, the user does not have to enter a G/L account, since the SAP R/3 System automatically finds the accounts to which postings are to be made using the influence factors as explain above. SAP Screenshots of how to configure automatic posting (T-code: SPRO / OBYC): Posting made in the case of goods receipt (GR) to purchase order (PO):

Inventory account 500

GR/IR Clearing Account 500

We need to update the BSX transaction key (Inventory posting) with the GL code Inventory account. SPRO menu: IMG Materials Management-Valuation and Account Assignment Account Determination Account Determination Without Wizard Configure Automatic Posting.

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Enter Chart of Account which we want to configure its account determination, then enter the G/L account affected by the transaction as below:

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We also need to update the WRX transaction key with the GL code GR/IR Clearing account.

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Enter Chart of Account which we want to configure its account determination, then enter the G/L account affected by the transaction as below:

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posting made in the case of goods issue to cost center: Inventory account 500 Material consumption expense account 500

We have configured the inventory posting transaction in the previous section (GR to PO). Now, we have to configure transaction key GBB. GBB key is used for various offsetting posting entries. Within GBB transaction there are various account grouping (general modification). In this case we need to update general modification VBR with the material consumption expense account.

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Enter Chart of Account which we want to configure its account determination, then enter the G/L account affected by the transaction as below:

____________________________________

Accounting (FICO) Journal of MM Goods Receipt (GR) and Invoice Receipt (IR) Transactions
GR for initial entry for stock balance (movement type: 561). T-Code used: MIGO or MB1C. We must carry out an initial entry of stock balances when implementing the MM module of SAP R/3 System in order to transfer physical warehouse stocks or book inventories from an existing inventory accounting software into the SAP R/3 System as book inventories. Typically, a traditional accounting software program usually has an inventory sub module which records the inventories values in the balance sheet. But its not an online accounting software which record the inventory movement transaction in real-time basis like SAP does. Usually, this accounting software records the material movements transaction once in a certain period, e.g. once a month after get the information from other department. In the GR for initial entry for stock balance transaction, no physical movements actually take place. The the typical accounting journal is: Inventory account Initial inventory clearing account

1000

1000

The initial inventory clearing account then will be cleared against other appropriate accounts by FI module.

GR for Purchase Order (PO) (movement type: 101). T-Code used: MIGO or MB1C. In a PO, the field that determines the accounting journal is account assignment category field. The account assignment in a PO is usually adopted from Purchase Requisition (PR). The account assignment category determines:

The nature of the account assignment (cost center, sales order, and so on) . Which accounts are to be charged when the incoming invoice or goods receipt is posted. Which account assignment data you must provide.
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The most used Account Assignment Categories (AAC). Required account assignment AAC Description data A Asset Main asset number and sub-number Cost center and G/L account number Material number

K Cost center Inventory

For PO with account assignment A (Fixed Asset) the typical accounting journal is: GR/IR Clearing Account

Fixed asset account

6000

6000

The first journal will increase the Asset and the second journal will increase the Liabilities (GR/IR is a liabilities account), and the Balance sheet stays balance (Asset = Liabilities + Equity). The goods receipt/invoice receipt (GR/IR) clearing account is posted to whenever you receive goods that have not been invoiced yet or whenever you receive invoices for goods that have not been delivered yet. For PO with account assignment K the typical accounting journal is: GR/IR Clearing Account

Expense account

10

10

The first journal will decrease the Current year net profit (so it will decrease Equity) and the second journal will increase the Liabilities (GR/IR is a liabilities account), and the Balance sheet stays balance, since decrease in equity is balanced by increase in liabilities and asset stays the same (Asset = Liabilities + Equity). For PO with account assignment (blank) the accounting journal depends on price control procedure of the material received. (see material valuation for detail on price control procedure).

If price control is S (standard price), the typical accounting journal is: Inventory account GR/IR Clearing Account

550

500

assumption:

Revenue from price differences account

standard price= 550

50

The first journal will increase the Asset by 550 and the second journal will increase the Liabilities (GR/IR is a liabilities account) by 500. The third journal will increase the net profit (so it will increase Equity) by 50, and the Balance sheet stays balance (Asset = Liabilities + Equity).

If price control is V (moving average price), the typical accounting journal is:

Inventory account

GR/IR Clearing Account

500

500

The first journal will increase the Asset and the second journal will increase the Liabilities (GR/IR is a liabilities account), and the Balance sheet stays balance (Asset = Liabilities + Equity).

See material valuation to understand the effect of materials price control procedure to the accounting journal on Goods Receipt transaction. In the end, the accounting journal for price control procedure S and V will result the same to the Balance Sheet and Profit & Loss Statement. It is because as long as the business operation of the company runs, the material that received by this PO will be used, either for consumption or for sales. Lets assume that there is no other transaction for this material. The typical accounting journal for consumption for price control S is: Material consumption expense account

Inventory account

550

550

The first journal will decrease the Fixed Asset by 550 (same amount with the increase of the Asset when GR is done, so it will result 0 in Inventory account). The second journal will decrease the current year profit, so it will decrease Equity, by 550. It will result -550+50(from revenue from price differences account when GR is done ) =-500 (decrease in Equity). The typical accounting journal for consumption for price control V is: Material consumption expense account 500

Inventory account 500

The first journal will decrease the Asset by 500 (same amount with the increase of the Asset when GR is done, so it will result 0 in Inventory account). The second journal will decrease the current year profit, so it will decrease Equity, by 500. GR Subcontract PO. T-Code used: MIGO or MB1C. In subcontract order processing, the vendor receives materials (components) with which it produces the finishedproduct. The following are involved:

We order the finished-product using a subcontract order (subcontract PO). The components that the vendor needs to manufacture the finished-product are specified in the purchase order, and we provide them to vendor. When we send the component to vendor, in Inventory Management, we transfer those components from unrestricted-stock to special stock (stock of material provided to vendor). These speci al stocks are still shown as our stock in MMBE (T-code for stock overview). This transaction will not post the accounting journal.

The vendor performs its service and delivers the ordered material (the finished-product). GR is done for the finished-product, and automatically the consumption of the components is posted.

The typical accounting journal when GR is done is: Inventory account (fin.product) Inventory account (comp. mat)

1000

800

GR/IR clearing account

200

Assumption: The vendors fee (PO value) =200; the component value=800. The first journal will increase the Asset by 1000, and the second journal will decrease the Asset by 800. The third journal will increase the Liabilities (GR/IR is a liabilities account) by 200, so the Balance sheet stays balance, Asset (1000-800) = Liabilities (200) + Equity (0). Invoice Receipt (IR) T-Code used: MIRO or MIR6 and MIR7. The typical invoice accounting journal is: GR/IR Clearing account Vendor account (Account Payable)

1000

1000

The goods receipt/invoice receipt (GR/IR) clearing account is posted to whenever you receive goods that have not been invoiced yet or whenever you receive invoices for goods that have not been delivered yet. See material valuation to understand the effect of materials price control procedure to the accounting journal on Invoice Receipt transaction. The vendor account (account payable) will be followed up by finance department using FI module to payment processing. The typical accounting journal of the payment processing is: Vendor account (Account Payable)

Cash / Bank account

1000

1000

GR other/without PO (movement type: 501) T-Code used: MIGO or MB1C. The the typical accounting journal is: Inventory account Other revenue account

1000

1000