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Accounted value in Material Distributions is rounded leading to differences in Inventory Valuation [ID 1392775.1]
Modified:Jan 10, 2012 Status:MODERATED Type:HOWTO Priority:3 Comments (0)

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Applies to: (phiên bản hệ thống)
Oracle Cost Management - Version: 12.1.3 and later [Release: 12.1 and later ] Information in this document applies to any platform.

Goal (Mô tả vấn đề)
Material Account Distributions Report shows non zero value on material account while onhand balance is zero. Find a rounding error in MTL_TRANSACTION_ACCOUNTS table where transaction values are rounded to two decimals in column BASE_TRANSACTION_VALUE. The sum of this rounded values for receiving transactions is not equal to the sum of the rounded values for issue transactions. Following is a testcase: 1. The specific Org does not allow negative onhand, and use Average Cost 2. Functional Currency is "TWD" 3. Create an item PO_TEST01 4. Miscellaneous Receipt 1 pcs with unit cost $29.67, got Material Distribution following

5. One example to clarify this could be: 1. issue txns with quantity of 1. Please see the 11. The balance in GL should match the subledger mtl_transaction_accounts and they reflect the facts of accounting of every transaction up to a certain precision.001).01 due to rounding. then it is not feasible to fix. Now the quantity based inventory value will be zero (quantity of zero * unit cost of 0.67. If the sum of accounting entries in mtl_transaction_accounts matches with that of GL but does not match with onhand_quantity*unit_cost due to the above rounding issue. Inv valuation $30 Dr.001. This report displays the differences between accounted value and inventory in the Discrepancy column. Inv valuation $30 Dr. Account $59 Dr. got Material Distribution following Cr. Account $30 6. Each txn will have an accounted value of zero (0. you first perform a misc. Inv valuation $59 We are expecting the Inv valuation total balance is ZERO. regarding the rounding difference in the reconciliation report.001 after rounding) in mtl_transaction_accounts and GL.01 in mtl_transaction_accounts and GL. Developmnet will not provide datafix. Miscellaneous Receipt 1 pcs with unit cost $29. the GL sum will be positive 0. the user will need to write-off that amount. but why the Inv valuation total balance is $1? WHY? Solution (Giải pháp) A big receipt followed by a series of small issues will lead to this situation.Cr. . However. got Material Distribution following Cr. 2. The accounted value after rounding will be 0. as mentioned many bugs. receipt txn with quantity of 10. today we show it to enable you to do manual GL adjustment. However. Then you perform 10 separate misc.10 Costing User's Guide on Period Summarization Process and Period Close Reconciliation Report. The transaction_value in MTA itself is correct based on your currency's precision. Miscellaneous Issue 2 pcs without unit cost . Account $30 5. 3. The unit cost is 0.

It is not feasible to fix the accounting issue itself. you can consolidate the quanitites and perform a relatively large transaction instead of many small transactions.001 which rounded for USD to 0. The code flow: CSTPACIN. regarding the rounding difference in the reconciliation report.01 (in the USD roounding limit) When you are issuing per unit at 1 * 0. However. The transaction_value in MTA (mtl_transaction_accounts) itself is correct based on your currency's precision. you are creating DR INV 0.current_average_cost ->CSTPACDP.compute_actual_cost ->CSTPAVCP. The actual inserted in MCACD (MTL_CST_ACTUAL_COST_DETAILS) for example is 0.cost_inv_txn ->CSTPAVCP. you are creating CR INV 0. Each issue transaction the test case is doing has the MCACD at 0.001 from INV.001 outside USD rounding limit) I think this is a classic rounding issue in accounting.cost_processor ->CSTPAVCP. each issue transaction non cost owned will insert a record in MCACD (MTL_CST_ACTUAL_COST_DETAILS) with the current average cost or the average cost group.cost_txn ->inv_cost_txn ->inventory_accounts At the inventory_accounts the cost is pulled fron MCACD per cost element and inserted into MTA (mtl_transaction_accounts) using the currency rounding of the Set_Of_Books USD is rounding at 2 decimal digits. you would need to increase your accounting currency's precision.001 USD material into INV.00. In Averge Costing. When you are receiving 10 * 0.001. this rounding discrepancy is inevitable and shown in the period close reconciliation report between accounting based inventory value and quantity based inventory value.As we said before. You can use that discrepancy to do manual GL write-off.00 (rounded from 0. to minimize the situation.001 in the currency USD rounding at 2 decimal digits. today we show it to enable you to do manual GL adjustment. . Otherwise. There is nothing else we can do about it unless you consolidate quantity in transactions or increase the currency's precision. If you would like to account for an amount of 0.

intransit account with 400 Cr. 400 and 200. The options would be to increase the currency's minimum accountable unit. you get a balance of 1. or reduce the occurrences of partial intransit receipts. standard cost: 54.349. then the inventory valuation account would be left with a small balance. the accounting entry for intransit will be: Dr.The following example could illustrate the causes: 1. you would get a balance of 1. standard cost: 54.4 is cut off due to the minimum accountable unit setup). Do three partial receipts for the corresponding shipment with quantities of 400. debit intransit: 23751 There are two partial receipts for this shipment. intransit account with 400 (the . qty: 198. Another example: Intransit shipment txn: 383435597. there is nothing much wrong. First Receipt txn: 384768025. but also to regular inventories. Please note that the above rounding phenomenon happens not only to intransit inventory. This has to be done manually today. the accounting entries for intransit will be: Cr.001. intransit account with 200 Now when you sum all the above up. credit intransit: -10761 Second Receipt txn: 384768035.349.349. . Cr. From Costing and accounting perspectives. intransit account with 1001 2. qty: -437. The balance of 1 due to inherent rounding can be written off through an adjustment. credit intransit: -12989 You add the intransit debit/credit together for the above three txns. Do an intransit shipment with quantity of 1000 at a frozen cost of 1. standard cost: 54. You could do a large miscellaneous receipt followed by a series of small issues. This rounding problem is due to setup and underlying accounting architecture and its not feasible to fix. qty: 239. or write off the rounding amount manually.