Account determination for material movements in SAP

Based on the business requirement you can define your respective plant of company code as
valuation level. This is the level at which material stocks are valuated.

Important:

Once set, it is not possible to switch the valuation level from plant to company code, or vice versa.
The level of valuation affects below areas in SAP.
Maintenance of material master records - Accounting data of the material master has to be
maintained for each plant or for each company
G/L Accounts in which material stocks are managed
G/L accounts to which transactions are posted in Materials Management
IMG Path:



Details:


In order to make the configuration of automatic postings much easier we can group several
valuation areas together and assign a valuation grouping code. In standard SAP, it comes as
valuation grouping code is active.
IMG Path:

Details:

Now you can group together multiple valuation areas to a one group.

IMG Path:

In the below example, my plants (In other words valuation areas) are assigned to valuation
group 0001.

Now let's see how accounts are determined for different movement types.
When we create a new movement type, we have the assign an "account modification key"
under the node "Account grouping"
Let's look at the standard sales order delivery movement type 601

IMG Path:

Transaction: OMJJ
Details:


Important:
If its an account assigned sales order line item (Eg: Purchase To Order (PTO) or Make To
Order (MTO scenario)), where movement type is 601/E, you need to check the below line.

If its a purchase to stock sales order line item (Eg: Purchase To Stock (PTS) or Make To
Stock (MTS scenario)), where movement type is 601, you need to check the below line.

For the transaction/event GBB (offsetting entry for inventory posting), following account groupings
were assigned to the relevant movement type.
AUF- For goods receipts for production orders with account assignment
BSA - For initial entries of stock balances
INV - For expense/revenue from inventory differences
VAX - For goods issues for sales orders without account assignment object
VAY - For goods issues for sales orders with account assignment object
VBO - For consumption from stock of material provided to vendor
VBR - For internal goods issues (e.g., for cost center)
VKA - For consumption for sales order without SD
VNG - For scrapping/destruction
VQP - For sampling
ZOB - For goods receipts without purchase orders
ZOF - For goods receipts without production orders
This movement type is assigned to the schedule line category under below IMG Path;

Eg:

Based on that, relevant accounts will be determined during goods issue posting. This will be
discussed later in this document.
Important:
For third party order where you do not have a movement type assigned to the schedule line
category, a different settings comes in to play.
Standard third party item category "TAS" is linked with the schedule line category "CS". Under
schedule line category "CS", you will not find any movement type as it is not directly creating a
delivery, but a purchase requisition. Therefore a different field is used in the schedule line category
level to determine different accounts.
This is the account assignment category of the purchase requisition that is to be created.
Eg: Schedule line category - CS (No movement type, but account assignment category)


This "Account assignment category" is linked to the "Account modification key"
Transaction: OME9:
IMG Path:


Details:


For both cases (Where schedule line assigned with a movement type or not); we have an "Account
Modification key". This will be used to determine relevant G/L account which needs to be posted.
Next required field to determine the account is coming from the material master - Valuation
class
This is assigned in the "Accounting 1" tab in the material master.

Now in the transaction OBYC, you can maintain the respective G/L account for the above
combination.
IMG Path:

Go in to "Account Assignment" option



Enter your chart of accounts

You can assign the respective G/L account for the combination of "valuation class" (From
the material), account modification key (From the movement type / Schedule line) and the
valuation grouping code (From Plant/ Company code).

In the above example shown, system will determine G/L account 500000 for a material with
valuation class "7920" where valuation grouping is "0001" and General account modification key
(Form movement type or from schedule line category - Account assignment category).
Account determination simulation:
Transaction: OMWB
You can use the transaction OMWB to simulate the G/L account determination for a given plant,
material and movement type
Press the button

Enter plant, material number and the movement type

Click on the movement type and click on




Eg:


Author: Anupa Wijesinghe
E-Mail: anupaw@gmail.com / anupaw@learnsaptips.com
Website: www.learnsaptips.com
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