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Movement Type and GL Account Determination
Movement Type and GL Account Determination
Any report to show which account with what movement type? As we have too many movement
type with different account, we want to download it from system and check.
By: Roger
In transaction OMWB (it require to input material no.), go to the simulation mode, then in menu
Simulation --> Go to Report. There, you can give the plants, valuation classes and movement types and
execute the report. Then you can download it to excel and analyze.
or
In the initial screen input the plant, material number and movement type and then go to simulation -->
report. It will take you to simulation of automatic account assignments : Inventory Management which
is independent of materials and there you can get the desired report.
Account no. with movement type
Different materials will use different accounts during movement. This is defined by the Valuation Class
the material is assigned to. Also, movement definition also differs with the type of movement, i.e., a
consumption on a production order has a different movement than a consumption on a sales order.
These movements are therefore linked to Transaction/Event Keys, which are the accounting reflection
of the movement.
Call transaction OMWN, Account Grouping for Movement Types. This table will provide you with the
Transaction/Event Keys for the movement. Withine a movement
type, these will differ based on the movement, consumption type, etc. The tables behind this are T156X
and T156W.
With this Transaction Key information, read the table T030 (OBYC) using the Val Class and the Chart
of Accounts to get the GL Accounts.
How to find out how G/L account is determined with respect to movement type for various
material types?
G/L a/c is decided not only by Movement type, but also material master/plant/type of transaction
(transaction key). Movement type in OMJJ is contains transaction key / Account modifier which is the
link for GL a/c.
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Movement Type and GL Account Determination
In material master we maintain valuation class. Hence when we do let us say GR for Purchase order
(101), the G/L account is decided as below:
Let us say movement type 101
Account modifier = space
Check in OBYC
As you are aware for any transaction there will be +ve and -V entry in GL a/c
Which a/c has to be -ve and which has to be + is decided by posting key depending on transaction.
Hence When we do GR...Stock a/c will be +, GR/IR will be -Ve and any price difference(if price
control is -S) will be posted to price difference account.
Inventory posting is done through BSX
Price difference will goto PRD
GR/IR will goto WRX
In OBYC, check the transaction BSX, for a given Chart of A/c, for a given valuation modifier(it is
nothing but plant grouping) and valuation class, you can see the G/L account. This data is available in
table T
You can see the posting key for debit and cr. That means when we do 101, then Stock will be credited
and that posting key is used, if you do reverse GR-102, then same stock a/c will get debited with that
posting key
For the transaction PRD, you will get addition to the above, one more column General modifier, this is
nothing but the account modifier in OMJJ for that movement type, i.e. Same transaction i.e. GR, if i
define a different account modifier, I can change the G/L account so that new movement type PRD
(variance) can be collected at different G/L account.
Like that WRX, in which it is maintained at client level no a/c modifier, no valuation class etc...that
means GR/IR account determination will not depend on movement type/material/plant etc.
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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", you must assign G/L accounts for every account grouping, that is, assign G/L accounts.
If you 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, you can define different account grouping codes for the transaction key.
Using the account grouping, you can also have different accounts for consignment liabilities and pipeline liabilities.
Valuation class of material or (in case of split valuation) the valuation type
The valuation class allows you to define automatic account determination that is dependent on the material. for example: you post a goods receipt of a raw material to a different stock account than if the goods receipt were for trading goods, even though the user enters the same transaction for both materials. You can achieve this by assigning different valuation classes to the materials and by assigning different G/L accounts to the posting transaction for every valuation class.
If you do not want to differentiate according to valuation classes you do not have to maintain a valuation class for a transaction.
Requirements
Before you maintain automatic postings, you must obtain the following information:
- Valuation level (plant or company code) Establish whether the materials are valuated at plant or at company code level When valuation is at plant level, the valuation area corresponds to a plant. When valuation is at company code level, the valuation area corresponds to a company code.
- Chart of accounts and valuation grouping code per valuation area Find out whether the valuation grouping code is active. Activate split valuation If it is not active, determine the chart of accounts assigned to each valuation area (via the company code). If it is active, determine the chart of accounts and the valuation grouping code assigned to each valuation area. Group valuation areas
You must define a separate account determination process for chart of accounts and each valuation grouping code.
3 Valuation class per material type
If you wish to differentiate the account determination process for specific transactions according to valuation classes, find out which valuation classes are possible for each material type Define valuation class
- Account grouping for offsetting entries to stock accounts Under Define account grouping for movement types, determine for which movement types an account grouping is defined for the transaction/event keys GGB (offsetting entry to stock posting), KON (consignment liabilities) and PRD (price differences).
Activities
- Create account keys for each chart of accounts and each valuation grouping code for the individual posting transactions. To do so, proceed as follows:
a) Call up the activity Configure Automatic Postings.
The R/3 system first checks whether the valuation areas are correctly maintained. If, for example, a plant is not assigned to a company code, a dialog box and an error message appear. From this box, choose Continue (next entry) to continue the check.
Choose Cancel to end the check.
The configuration menu Automatic postings appears.
b) Choose Goto -> Account assignment.
A list of posting transactions in Materials Management appears. For further details of the individual transactions, see Further information. The Account determination indicator shows whether automatic account determination is defined for a transaction.
c) Choose a posting transaction.
A box appears for the first posting transaction. Here you can enter a chart of accounts
You can enter the following data for each transaction:
- Rules for account number assignments With Goto -> Rules you can enter the factors on which the account number assignments depend:
- debit/credit indicator
- general grouping (= account grouping)
- valuation grouping
- valuation class
- Posting keys for the posting lines Normally you do not have to change the posting keys. If you wish to use new posting keys, you have to define them in the Customizing system of Financial Accounting.
- Account number assignments You must assign G/L accounts for each transaction/event key (except KBS). You can assign these accounts manually or copy them from another chart of accounts via Edit -> Copy. If you want to differentiate posting transactions (e.g. inventory postings) according to valuation classes, you must make an account assignment for each valuation class. Using the posting transaction "Offsetting entry for inventory posting", you have to make an account assignment for each account grouping
If the transaction PRD (price differences) is also dependent on the account grouping, you must create three account assignments:
- an account assignment without account grouping
- an account assignment with account grouping PRF
- an account assignment with account grouping PRA If the transaction KON (consignment and pipeline liabilities) is
- Expense/revenue from consumption of consignment material (AKO)
This transaction is used in Inventory Management in the case of withdrawals from consignment stock or when consignment stock is transferred to own stock if the material is subject to standard price control and the consignment price differs from the standard price.
- Expenditure/income from transfer posting (AUM)
This transaction is used for transfer postings from one material to another if the complete value of the issuing material cannot be posted to the value of the receiving material. This applies both to materials with standard price control and to materials with moving average price control. Price differences can arise for materials with moving average price if stock levels are negative and the stock value becomes unrealistic as a result of the posting. Transaction AUM can be used irrespective of whether the transfer posting involves a transfer between plants. The expenditure/income is added to the receiving material.
- Provisions for subsequent (end-of-period rebate) settlement (BO1)
If you use the "subsequent settlement" function with regard to conditions (e.g. for period-end volume-based rebates), provisions for accrued income are set up when goods receipts are recorded against purchase orders if this is defined for the condition type.
- Income from subsequent settlement (BO2)
The rebate income generated in the course of "subsequent settlement" (end-of-period rebate settlement) is posted via this transaction.
- Income from subsequent settlement after actual settlement (BO3)
If a goods receipt occurs after settlement accounting has been effected for a rebate arrangement, no further provisions for accrued rebate income can be managed by the "subsequent settlement" facility. No postings should be made to the account normally used for such provisions. As an alternative, you can use this transaction to post provisions for accrued rebate income to a separate account in cases such as the one described.
Changes in stocks are posted in Inventory Management at the time goods receipts are recorded or subsequent adjustments made with regard to subcontract orders.
If the account assigned here is defined as a cost element, you must specify a preliminary account assignment for the account in the table of automatic account assignment specification (Customizing for Controlling) in order to be able to post goods receipts against subcontract orders. In the standard system, cost center SC-1 is defined for this purpose.
Stock posting (BSX)
This transaction is used for all postings to stock accounts. Such postings are effected, for example:
- In inventory management in the case of goods receipts to own stock and goods issues from own stock
- In invoice verification, if price differences occur in connection with incoming invoices for materials valuated at moving average price and there is adequate stock coverage
- In order settlement, if the order is assigned to a material with moving average price and the actual costs at the time of settlement vary from the actual costs at the time of goods receipt
Because this transaction is dependent on the valuation class, it is possible to manage materials with different valuation classes in separate stock accounts.
Caution :
Take care to ensure that:
- A stock account is not used for any transaction other than BSX
- Postings are not made to the account manually
- The account is not changed in the productive system before all stock has been booked out of it
Otherwise differences would arise between the total stock value of the material master records and the balance on the stock account.
Revaluation of "other" consumptions (COC)
This transaction/event key is only relevant to Brazil. It is used if a revaluation report is used for company codes in Brazil. The revaluation report uses the actual prices determined by the material ledger/actual costing to:
- Revaluate costs on the basis of actual prices
- Post the price differences arising from "other" consumptions (e.g. consumption to cost center) to a collective account
This transaction/event key is needed to post the price differences. The account specified here is posted with the price differences for "other" consumptions.
o documentation currently available.
Small differences, Materials Management (DIF)
This transaction is used in Invoice Verification if you define a tolerance for minor differences and the balance of an invoice does not exceed the tolerance.
Purchase account(EIN), purchase offsetting account (EKG), freight purchase account (FRE)
- VBR: for internal goods issues (for example, for cost center)
- VKA: for sales order account assignment (for example, for individual purchase order)
- VKP: for project account assignment (for example, for individual PO)
- VNG: for scrapping/destruction
- VQP: for sample withdrawals without account assignment
- VQY: for sample withdrawals with account assignment
- ZOB: for goods receipts without purchase orders (mvt type
- ZOF: for goods receipts without production orders (mvt types 521 and 531)
You can also define your own account groupings. If you intend to post goods issues for cost centers (mvt type 201) and goods issues for orders (mvt type 261) to separate consumption accounts, you can assign the account grouping ZZZ to movement type 201 and account grouping YYY to movement type 261.
Caution
If you use goods receipts without a purchase order in your system (movement type 501), you have to check to which accounts the account groupings are assigned ZOB If you expect invoices for the goods receipts, and these invoices can only be posted in Accounting, you can enter a clearing account (similar to a GR/IR clearing account though without open item management), which is cleared in Accounting when you post the vendor invoice. Note that the goods movement is valuated with the valuation price of the material if no external amount has been entered. As no account assignment has been entered in the standard system, the assigned account is not defined as a cost element. If you assign a cost element, you have to enter an account assignment via the field selection or maintain an automatic account assignment for the cost element.
Purchase order with account assignment (KBS)
You cannot assign this transaction/event key to an account. It means that the account assignment is adopted from the purchase order and is used for the purpose of determining the posting keys for the goods receipt.
Exchange rate differences in the case of open items (KDM)
Exchange rate differences in the case of open items arise when an invoice relating to a purchase order is posted with a different exchange rate to that of the goods receipt and the material cannot be debited or credited due to standard price control or stock undercoverage/shortage.
Differences due to exchange rate rounding, Materials Management
(KDR)
An exchange rate rounding difference can arise in the case of an invoice made out in a foreign currency. If a difference arises when the posting lines are translated into local currency (as a result of rounding), the system automatically generates a posting line for this rounding difference.
Consignment liabilities (KON)
Consignment liabilities arise in the case of withdrawals from consignment stock or from a pipeline or when consignment stock is transferred to own stock. Depending on the settings for the posting rules for the
transaction/event key KON, it is possible to work with or without account modification. If you work with account modification, the following modifications are available in the standard system:
- None for consignment liabilities
- PIP for pipeline liabilities
Offsetting entry for price differences in cost object hierarchies (KTR)
The contra entry for price difference postings (transaction PRK) arising through settlement via material account determination is carried out with transaction KTR.
Price differences (PRD)
Price differences arise for materials valuated at standard price in the case of all movements and invoices with a value that differs from the standard price. Examples: goods receipts against purchase orders (if the PO price differs from the standard pricedardpreis), goods issues in respect of which an external amount is entered, invoices (if the invoice price differs from the PO price and the standard price). Price differences can also arise in the case of materials with moving average price if there is not enough stock to cover the invoiced quantity. In the case of goods movements in the negative range, the moving average price is not changed. Instead, any price differences arising are posted to a price difference account. Depending on the settings for the posting rules for transaction/event key PRD, it is possible to work with or without account modification. If you use account modification, the following modifications are available in the standard system:
- None for goods and invoice receipts against purchase orders
- PRF for goods receipts against production orders and order settlement
- PRA for goods issues and other movements
- PRU for transfer postings (price differences in the case of external amounts)
Provision for delivery costs (RUE)
Define Accounts for Materials Management
In this step, you store accounts for Materials Management transactions that lead to automatic postings in Financial Accounting.
Store the required accounts for every transaction that is posted in your company.
Path IMG (Implementation Guide) Æ Financial Accounting Æ General Ledger Accounting Æ Business Transaction Æ Integration ÆMaterials Management Æ Define Accounts for Materials Management
Transaction Code OBYC
What MM does
Path IMG (Implementation Guide) Æ Materials Management ÆValuation And Account Assignment Æ Account Determination Æ Account Determination without wizard Æ Define Valuation Control
Transaction Code OMVVM
For account determination, you can group together valuation areas by activating the valuation grouping code. This makes the configuration of automatic postings much easier.
In the standard SAP R/3 System, the valuation grouping code is set to active.
Activities
Set the valuation grouping code.
Notes on transport
In this step, you maintain the table TCURM. This table activates/deactivates key functions in the client. It:
Defines the valuation level (plant / company code), Activates the Late material block, Activates split valuation
Since the automatic transport of an indicator could activate/deactivate other functions, you cannot use the automatic transport function here.
Maintain the Customizing function manually in the target system.
For the first Customizing transport to a target system that is not yet productive, you can transport the table manually. To do this, you must include the entry R3TR TABU TCURM in the transport request.
Group Together Valuation Areas
In this step, you assign valuation areas to a valuation grouping code.
The valuation grouping code makes it easier to set automatic account determination. Within the chart of accounts, you assign the same valuation grouping code to the valuation areas you want to assign to the same account.
Valuation grouping codes either reflect a fine distinction within a chart of accounts or they correspond 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), to define common account determination for several valuation areas (company codes or plants)
Requirements
You must have activated the valuation grouping code in the step Define valuation control. Define valuation control
You must have defined the valuation level in corporate structure Customizing. Define valuation level
You must have assigned each plant to a company code in "Corporate structure" Customizing. When assigning your plants, the valuation areas are defined automatically. Assign plant to company code
Recommendation
We recommend that you only use a valuation grouping code within a chart of accounts in order to prevent account determination from becoming confusing.
In the standard SAP R/3 System, an account category reference is created for each material type. The account category reference is, in turn, assigned to precisely one valuation class. This means that each material type has its own valuation class.
Recommendation
We recommend that you create the account groups of your chart of accounts as an account category reference.
Activities
- Create account category references under account category reference
- Under valuation class, define the valuation classes for each account category reference
- Under Material type/account category reference, assign an account category sreference to each material type.
Path IMG (Implementation Guide) Æ Materials Management ÆValuation And Account Assignment Æ Account Determination Æ Account Determination without wizard Æ Define Valuation Classes
Transaction Code OMSK
Following are the settings made
Account Category Reference
Valuation Classes
MM-FI Integration
Document No.SNPFIIMG10010 Page 15 of 19 Copy right © S.N.Padhi 2005 http://www.surya-padhi.net/ Dated: Friday, October 07, 2005
Material Type/ Account Category ReferenceMaterial Type/ Account Category Reference
MM-FI Integration
Document No.SNPFIIMG10010 Page 15 of 19 Copy right © S.N.Padhi 2005 http://www.surya-padhi.net/ Dated: Friday, October 07, 2005
IMG (Implementation Guide) Æ Materials Management ÆValuation And Account Assignment Æ Account Determination Æ Account Determination without wizard Æ Define Account Groupings for Movement Type
Transaction Code OMVVN
LIST OF TRANSACTION KEYS IN SAP WITH NOTES ON APPLICABILITY TO THE USER
AG1 Ignored. Revenue from Agency bus AG2 Ignored - Sales from Agency bus. AG3 Ignored - Exp.from Agency bus.
AKO Ignored. There are no consignment Stocks & hence this transaction is ignored.
AUM Stock transfers are there between plants and from one movement type to Another with split valuation. The difference between the price at the delivering plant and the receiving point is booked at the later.
Account to be opened : Loss – Stock Transfer Gain – Stock Transfer A/c
BO1 Check up Subsequent settlement of Provisions(eg: volume based rebate) BO2 Check up. Subsequent settlement of revenues -conditions in invoice verification BO3 Check up Provision Differences
BSV The company send materials for subcontract work, this transaction is considered.
Accounts to be opened: Materials Consumed/Trading Goods w/o cost element -- for ROH Inventory Change – Cost of Goods sold w/o Cost element -- for FERTs
BSX All stock postings to Stock Accounts due to Goods receipts & goods issues in Inventory Management.
B/s Inventory A/cs 11101 to 11111
COC Ignored. Revaluation of Other Consumables DEL Ignored. Del Credere Commission
DIF Small Differences that may arise during invoice verification in the invoice amount not exceeding tolerance.
Accounts to be opened: Loss—Inventory Differences A/c Gain---Inventory Differences A/c
EIN Ignored as Purchase Account Management is not active. EKG Ignored as Purchase Account Management is not active. FRE Ignored as Purchase Account Management is not active.
FRx These are used for posting delivery costs when goods and invoices are received for purchase orders
FR1 Freight Clearing 69002 Separate A/cs are required FR2 Provisions for freight Charges 69002 FR3 Customs Clearing 69002 FR4 Provisions for Customs Clearing
FRL Services are performed for the company externally.
Account to be opened: Purchased Services A/c
FRN Services are performed for the company externally and hence delivery costs Account to be opened: External Procurement Costs A/c
GBB Offsetting Entries for Inventory Postings AUA For Order settlement 68005 (Factory output for Prdn)
AUF For GRs for orders (w/o account assignment) 68005
BSA For initial entry of stock balances 11199
INV Expenditure/Income from Inventory differences 68004 – Raw Material Consumption A/c
VAX For goods issues for sales orders with no assignment object The account will not be cost element 68002 –Raw Material Indigenous 72001 – Stores & Spares
VAY For goods issues for sales orders with assignment object The account is a cost element
VBO Consumption from stock provided to vendor 68002 –Raw Material Indigenous
VBR For internal goods issues (eg: to a cost center) 68005—Factory output for Prodn 72001 – Stores & Spares
VKA For consumption in Sales Order without SD(MovtType 231) 68005—Factory output for Prodn
VNG For Scrapping & destruction 68004 – Raw Material Consumption – Others
VQP For sampling without account assignment 68004 – Raw Material Consumption – Others
VQY For sampling with account assignment
