LESSON OVERVIEW
This lesson explains the influence of business transactions on the process of automatic account determination. The key aspects of this lesson are goods movements and the control function used by the movement type. This lesson also introduces the options available for the configuration of account determination for movement types.
If you have sufficient time, you can show further postings with price variances.
Business Example
You need to familiarize yourself with the scope of the account determination functionality for the processes in your company.
You want to complete the settings for account determination for your new material type. For this reason, you require an understanding of the significance of the account grouping code.
LESSON OBJECTIVES
After completing this lesson, you will be able to:
● Use the account grouping code
Business Processes and Account Determination
Figure 67: Value Strings Example - WA01
An SAP system assigns value string WA01 to various goods issues and other goods Receipts (GRs). Differentiate these movements in the automatic account determination process by using the account grouping code.
When you post a business process in your company, the system pre-assigns the necessary accounts for each transaction belonging to the value string. You can reduce the effort
involved if the general ledger (G/L) accounts do not depend on all three influencing factors in the case of individual transactions. Before assigning the G/L accounts, define the rules for each transaction and chart of accounts according to your requirements.
Account Grouping Code
The system uses the posting transaction Offsetting Entry for Inventory Posting for different transactions and events (such as goods issue, scrapping, and physical inventory).
However, the system has assigned these transactions and events to different accounts (for example, consumption account, expense due to scrapping, expense, or revenue from inventory differences).
To accomplish this, you need to subdivide the transaction further by using one more key.
Subdivide the transaction by using account grouping (also known as general modification).
You can define the names (keys) of account groupings. Some keys (such as VBR) are part of the SAP standard.
Influence of Business Transactions on Account Determination
Figure 68: Business Transactions
In the table displayed in the figure, the abbreviations have the following expansions:
● CAcct = Chart of accounts
● VG = Valuation grouping code
● AG = Account grouping code (gen. acct. modif. code or modifier)
● VClass = Valuation class
An account grouping code enables you to group G/L accounts by the transaction/ event key during account determination. In materials management (MM), assign G/L accounts to
In the standard system, the account grouping code is active only for transaction/event key GBB (offsetting entry for inventory posting) in the MM area. However, you can also use account grouping for other transactions in your company (for instance, for price differences).
For goods movements, assign the account grouping code to the posting transaction
Offsetting Entry for Inventory Posting, depending on the movement type and other indicators.
Transaction/Event Key and Account Grouping Code
Figure 69: Transaction/Event Key and Account Grouping Code
Value strings contain the keys for the posting transactions that can lead to G/L account updates in a Financial Accounting (FI)-relevant posting. SAP predefines these value strings.
You cannot change value strings or the transactions they include in Customizing.
For each posting transaction, set up automatic postings, based on the other influencing factors, and then differentiate specific posting transactions on a transaction-specific basis by using an account grouping code.
In the case of inventory management transactions, you can change the account grouping (or modification) code, depending on the movement type and other indicators (such as the special stock indicator).
Hint:
You cannot change the account grouping code for invoice verification transactions.
Lesson: Using the Account Grouping Code
Assignment of G/L Accounts for Transaction GBB
Figure 70: Assignment of G/L Accounts for Transaction GBB
The figure is from the Implementation Guide and explains the assignment of G/L accounts for the transaction Offsetting Entry to Stock Posting for different account grouping codes and valuation classes.
The system does not use any entry with blank valuation class for goods movements. It uses this blank valuation class entry only as a default account for items with non-blank account assignment in purchasing documents.
Realization – Example
Figure 71: Realization – Example
The figure illustrates various standard account grouping codes that an SAP system assigns to movement types, regardless of further indicators.
However, you can assign different consumption accounts to the same movement type (for example, a goods issue for a production order). To distinguish them, you can use a different account grouping code for withdrawal from your own stocks than for withdrawals from consignment stock.
Lesson: Using the Account Grouping Code
Summary of Factors Influencing Account Determination
Figure 72: Summary of Factors Influencing Account Determination
The figure summarizes all the factors influencing automatic account determination.
The following system parameters (influencing factors) need to be considered when setting up automatic account determination:
● The chart of accounts of the company code
● The valuation grouping code of the plant or company code
● The valuation class of the material
● The transaction/event key from the value string, possibly with the account grouping code Assign the G/L accounts for your business processes in MM according to these parameters.
How to Configure Account Determination for Transactions with Account Modification Demonstrate how customers can adjust an SAP system to meet their company’s
requirements.
1. Show the most important Customizing settings for the individual slides and associated details in the application. Use the relevant exercises as a guide.