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Accounting Entries in SAP

S No Transaction T Code Other Info GL Account Procure to Pay Cycle


1 Goods Receipt without QA Check MIGO Mvt 101 202000 106608 106604 106606 Dr. Inventory A/c Cr. GR/IR Clearing A/c Cr. Freight Clearing A/c Cr. Customs Duty Clearing A/c Upto 202029 If any. Same like to other Provision A/c If any

Accounting Entry

Remarks

Goods Receipt with QA Check

MIGO

Mvt 103

No Accounting Entry

Release GR Blocked Stock

MIGO

Mvt 105

202000 106608 106604 106606 402200

Dr. Inventory A/c Cr. GR/IR Clearing A/c Cr. Freight Clearing A/c Cr. Customs Duty Clearing A/c Dr/Cr Price Difference A/c

Upto 202029 If any. Same like to other Provision A/c If any If there is any change in price, between GR & IR

Excise Invoice Posting

J1IEX

208001 208061 208081 208460

Dr. CENVAT Dr. CENVAT Dr. CENVAT Cr. CENVAT

Input BED A/c Input ECS A/c Input SHE A/c Input Clearing A/c

Upto 208011 Upto 208071 Upto 208091

Service Entry Sheet

ML81N 106608

Dr. Expense A/c Cr. GR/IR Clearing A/c

Invoice Verification - LIV

MIRO / MIR7

106608 208460 205305 106000

Dr. GR/IR Clearing A/c Dr. Cenvat Input Clearing A/c Dr. VAT Receivable A/c Cr. Vendor A/c (Accounts Payable)

Upto 106008

Invoice Verification OF Custom duty /freight etc

MIRO / MIR7

106606 106604 106000

Dr. Custom Duty Clearing A/c Dr. Frieght Clearing A/C Cr. Vendor A/c (Accounts Payable)

Upto 106008

Payment to Vendor

F-53 / F-58

106000 103502

Dr. Vendor A/c (Accounts Payable) Cr. Bank Account A/c

Upto 106008

Payment to Foreign Vendor

F-53 / F-58

106000 103502 407901

Dr. Vendor A/c (Accounts Payable) Cr. Bank Account A/c Dr/Cr Exchange Fluctuation A/c

Upto 106008

Production Related Transactions


10 Goods Issued to Production MIRO Mvt 261 401000 202000 Dr. Material Consumption A/c Cr. Inventory A/c Upto 401006 Upto 202029

11 Goods Receipt to Warehouse from Process Order

MIGO

Mvt 101

202000 402000

Dr. Inventory A/c Cr. Change in Inventory A/c

Upto 202029

12 Variance Calculation on Prodction Order Settlement

KO88

402200 402000

Dr/Cr Price Difference A/c Cr/Dr Change in Inventory A/c

This is month end process

13 WIP Calculation

KKAX

202036 402001

Dr. WIP Account Cr. Change in WIP A/c

This is month end process

Order to Cash Cycle


14 Goods Delivery to Customer - PGI (Outbound Delivery) VL01N 402300 202000 Dr. Cost of Goods Sold A/c Cr. Inventory A/c Upto 202029

15 Raising of Sales Invoices

VF01

203000 301000 208440 106100 106613 106615 406005 106615 406003

Dr. Customer A/c ( Accounts Receivable) Cr. Sales A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c Cr. Pro Fright O/w Claim A/c Cr. Pro Export Exp A/c Dr. Freight Outward-XP A/c Cr. Pro Export Exp A/c Dr. Commissn On XP Sales A/c

Upto 203004 Upto 301004

If any. Collecting from Customer If any. Not Collecting from Customer. Freight Outward - XP A/c is Expense A/c If any. Not Collecting from Customer. Commissn On XP Sales A/c is Expense A/c

16 Raising of Excise Invoices

J1IIN

208440 106201 106221 106241

Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c

Upto 106211 Upto 106231 Upto 106251

17 Accounting Entry in case of Sale of Scrap

VF01

203000 302027 208440 106100 106126

Dr. Customer A/c ( Accounts Receivable) Cr. Income From Scrap Sale A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c Cr. TCS - Scrap Sales

Upto 203004

18 Raising of Excise Invoices for Scrap

J1IIN

208440 106201 106221 106241

Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c

Upto 106211 Upto 106231 Upto 106251

19 Receipt of Amount from Customer

F-28

103501 203000

Dr. Bank Account A/c Cr. Customer A/c ( Accounts Receivable)

Upto 203004

20 Receipt of Amount from Foreign Customer

F-28

103501 203001 407901

Dr. Bank Account A/c Cr. Customer A/c ( Accounts Receivable) Dr/Cr Exchange Fluctuation A/c

Sub Contracting
21 When Goods Issued to Sub Contractor No Accounting entry

22 Goods receipt from Sub Contractor

401000 202000 403019 106608 202021 402000

Dr Material Consumption A/c Upto 401006 Cr Inventory A/c Upto 202029 Dr Sub Contracting Charges A/c Cr GR/IR Clearing A/c Dr Inventory Semi Finished / Finished GoodsUpto 202029 A/c Cr Change in Inventory A/c

23 Invoice Verification Job Work

MIRO

106608 208501 106000

Dr. GR/IR Clearing A/c Dr. Service Tax Unpaid A/c Cr. Vendor A/c (Accounts Payable)

Upto 208551 Upto 106008

24 Payment to Vendor

F-53 / F-58

106000 103502

Dr. Vendor A/c (Accounts Payable) Cr. Bank Account A/c

Upto 106008

Service Tax Entries


25 FI Invoice Booking with Service Tax FB60 208501 208521 208541 106000 Dr. Expense A/c Dr. Service Tax Unpaid A/c Dr. Service Tax ECS Unpaid A/c Dr. Service Tax SHE Unpaid A/c Cr. Vendor A/c (Accounts Payable) Upto 208511 Upto 208531 Upto 208551 Upto 106008

26 Transfer of Service Tax Unpaid to Service Tax Paid

S_AC0_52000644

208501 208521 208541 208601 208521 208541

Dr. Service Tax Paid A/c Dr. Service Tax ECS Paid A/c Dr. Service Tax SHE Paid A/c Cr. Service Tax Unpaid A/c Cr. Service Tax ECS Unpaid A/c Cr. Service Tax SHE Unpaid A/c

Upto 208511 Upto 208531 Upto 208551 Upto 208651 Upto 208531 Upto 208551

27 Service Tax Utilization

J2IUN

106201 106221 106241 208001 208061 208081 208601 208621 208641 208301 208361 208381

Dr. Excise BED Payable A/c Dr. Excise ECS Payable A/c Dr. Excise SHE Payable A/c Cr. CENVAT Input BED-RG23A A/c Cr. CENVAT Input ECS-RG23A A/c Cr. CENVAT Input SHE-RG23A A/c Cr. Service Tax Paid A/c Cr. Service Tax ECS Paid A/c Cr. Service Tax SHE Paid A/c Cr. PLA BED A/c Cr. PLA ECS A/c Cr. PLA SHE A/c

Upto 106211 Upto 106231 Upto 106251 Upto 208011 Upto 208071 Upto 208091 Upto 208611 Upto 208631 Upto 208651 Upto 208311 Upto 208371 Upto 208391

GTA Entries
28 GTA Invoice Bookin - Credit Available (GTA Service Tax on Inward ) FB60 208700 208710 208720 106300 106310 106320 Dr. GTA ST Receivable Dr. GTA ST ECS Receivable Dr. GTA ST SHE Recble Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble

29 GTA Invoice Bookin - Refundable (GTA Service Tax on Export )

FB60

208730 208730 208730 106300 106310 106320

Dr. GTA Refundable Dr. GTA Refundable Dr. GTA Refundable Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble

30 GTA Invoice Bookin - No Refund & No Credit (GTA Service Tax on Outward )

FB60

405013 405013 405013 106300 106310 106320

Dr. Service Tax Dr. Service Tax Dr. Service Tax Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble

CIN / Exsice Entries


31 Inward Excise Invoice Posting - Goods Receipt J1IEX 208001 208061 208081 208460 Dr. CENVAT Dr. CENVAT Dr. CENVAT Cr. CENVAT Input BED A/c Input ECS A/c Input SHE A/c Input Clearing A/c Upto 208011 Upto 208071 Upto 208091

32 Invoice Verification

MIRO

106608 208460 205305 106000

Dr. GR/IR Clearing A/c Dr. Cenvat Input Clearing A/c Dr. VAT Receivable A/c Cr. Vendor A/c (Accounts Payable)

Upto 106008

33 Raising of Sales Invoices

VF01

203000 301000 208440 106100

Dr. Customer A/c ( Accounts Receivable) Cr. Sales A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c

Upto 203004 Upto 301004

34 Payment of Exise duty in PLA

F-53

208401 103502

Dr. PLA Hold A/c Dr. Bank A/c

Upto 208411

35 Updation of TR6

J1IH

208301 208321 208341 208401

Dr. PLA BED A/c Dr. PLA ECS A/c Dr. PLA SHE A/c Cr. PLA Hold A/c

Upto 208311 Upto 208331 Upto 208351 Upto 208411

36 Monthly Utilization

J2IUN

106201 106221 106241 208001 208061 208081 208601 208621 208641 208301 208361 208381

Dr. Excise BED Payable A/c Dr. Excise ECS Payable A/c Dr. Excise SHE Payable A/c Cr. CENVAT Input BED-RG23A A/c Cr. CENVAT Input ECS-RG23A A/c Cr. CENVAT Input SHE-RG23A A/c Cr. Service Tax Paid A/c Cr. Service Tax ECS Paid A/c Cr. Service Tax SHE Paid A/c Cr. PLA BED A/c Cr. PLA ECS A/c Cr. PLA SHE A/c

Upto 106211 Upto 106231 Upto 106251 Upto 208011 Upto 208071 Upto 208091 Upto 208611 Upto 208631 Upto 208651 Upto 208311 Upto 208371 Upto 208391

37 Inward Excise Invoice Posting - Asset Receipt

208101 208161 208181 208201 208640

Dr. CENVAT Dr. CENVAT Dr. CENVAT Dr. CENVAT Cr. CENVAT

Input BED RG23C A/c Input ECS RG23C A/c Input SHE RG23C A/c Hold RG23C A/c Input Clearing A/c

Upto 208111 Upto 208171 Upto 208191 Upto 208211

38 Outward Excise Invoice Posting - Asset Sale

208440 106201 106221 106241

Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c

Upto 106211 Upto 106231 Upto 106251

39 Raising of Sales Invoices - for Asset

VF01

203000 500100 208440 208440 208440

Dr. Customer A/c Cr. Clearing Account - Sale of Assets Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c

Upto 203004

Other Transactions
40 Advance Payament to Vendors F-48 205912 103502 Dr. Vendor A/c (Advance Payment Vend) Cr. Bank A/c

41 Advance Receipt from Customers

F-29

103501 106901

Dr. Bank A/c Cr. Customer A/c (Adv Pmt frm Customer)

For foreign Vendors 106902

BRS Transactions
42 Outgoing Checks FF67 103502 103500 Dr. Outgoing checks A/c Cr. Main Bank A/c

43 Incoming Checks

FF67

103500 103501

Dr. Main Bank A/c Cr. Incoming A/c

44 Direct Deposit in Bank

FF67

103500 103503

Dr. Main Bank A/c Cr. BRS A/c

45 Bank Charges

FF67

407007 103500

Dr. Bank Charges A/c Cr. Main Bank A/c

46 Interest Received

FF67

103500 103503

Dr. Main Bank A/c Cr. BRS A/c

Other Inventory Transactions


47 Stock Transfer from Plant to Plant MIGO 202000 202000 402200 Dr. Inventory A/c ( Receiving Plant) Cr. Inventory A/c ( Sending Plant) Dr/Cr Price Difference A/c Upto 202029 Upto 202029 (Due to any difference between the standard costs between the two locations) Upto 202029

48 Revaluation of Stock

MR21

202000 401028

Dr/Cr Inventory A/c Dr/Cr Gain/Loss from Revaluation A/c

49 Physical verification / Shortages and excesses

MI07

202000 401018

Dr/Cr Inventory A/c Dr/Cr Inventory Difference A/c

Upto 202029

50 Goods issue for Sampling

MIGO

Mvt 333

401000 202000

Dr. Material Consumption A/c Cr. Inventory A/c

Upto 401006 Upto 202029

51 Goods issue for Scrapping

MIGO

Mvt 551

401022 202000

Dr. Scrap Loss A/c Cr. Inventory A/c

Upto 202029

52 Goods issue for Scrapping through Quality Inspection

MIGO

Mvt 551

401022 202000

Dr. Scrap Loss A/c Cr. Inventory A/c

Needs to assign Cost Center

53 Goods issue to Cost Center

MIGO

Mvt 201

401000 202000

Dr. Material Consumption A/c Cr. Inventory A/c

Upto 401006 Upto 202029

Asset Transactions

In Rubamin there is no direct asset procurement. It is routed through internal orders only
54 Asset Receipt MIGO Mvt 101 410045 106608 Dr. Capital Expenditure A/c Cr. GR/IR Clearing A/c For asset procurement all asset materials to be created under Valuation class 9100 only.

55 Settlement of Internal Order ( First level settlement of Internal Order )

KO88

500012 410045

Dr Capital Work In Progress A/c Cr. Capital Expenditure A/c

56 Settlement of Internal Order ( First level settlement of Internal Order )

KO88

500000 500012

Dr Asset A/c Cr Capital Work In Progress A/c

Upto 500009 based on Asset Class

57 Depreciation Posting

AFAB

408000 550000

Dr. Depreciation A/c Cr. Accumulate Depreciation A/c

Upto 408012 Upto 550008

58 Asset transfer Plant to Plant

ABUMN

500000 500000

Dr Asset A/c Dr Asset A/c

Upto 500009 based on Asset Class Upto 500009 based on Asset Class Here Cost Center/ Profit Center / Plant will be changed

59 Retairement of Asset

ABAON

500000 550000 500100 405032

Cr. Asset A/c Dr. Accumulate Deprecition A/c Dr. Clearing Account - Sale of Assets Dr/Cr Profit / Loss on Sale of Asset

Upto 500009 Upto 550008

60 A/c Entry at the time of Sale document

VF01

203000 500100 208440 208440 208440

Dr. Customer A/c Cr. Clearing Account - Sale of Assets Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c

Upto 203004