SAP Account Determination

Contents

1 Overview .......................................................... 5

1.1 Chart of Accounts ............................................ 5
Operating Chart of Accounts .................................. 5
Country Chart of Accounts .................................... 6
Group Chart of Accounts ...................................... 6
1.2 General Ledger Account Master ..................... 7
Account Group ................................................... 7
P&L Statement Account or Balance
Sheet Account .................................................... 7
Group Account Number ..................................... 7
Reconciliation Account for Account
Type .................................................................. 7
Alternative Account Number .............................. 7
Open Item Management ..................................... 7
Sort Key ............................................................ 8
Field Status Group .................................... ........8
Post Automatically Only ..................................... 8
1.3 Account Determination Techniques ............... 8
Transaction Key Technique ............................... 8
Symbolic Account Technique ............................ 9
Condition Technique .......................................... 9
1.4 Summary ................................................... 11
1.5 Reference .................................................. 11
Confi guration Transactions ..............................11
Tables and Structures ...................................... 11

2 General Ledger Transactions .................... 13

2.1 Foreign Currency Transactions ................. 13
Open Item General Ledger Accounts .............. 13
Ending Balance General Ledger.
Accounts ........................................................ 15
Other Accounts Relevant to Foreign
Currency ........................................................ 15
2.2 Other General Ledger Transactions .......... 16
Retained Earnings .......................................... 16
Inter-Company Transactions ......................... 16
Account Receivable/Accounts Payable.
Reclassifi cation .............................................. 17
Bad Debt Reserve .......................................... 18
2.3 Accrual Transactions ................................. 18
Accrual Engine ............................................... 18
General Ledger Accounts for the Accrual
Engine ............................................................. 19
2.4 Summary .................................................. 19
2.5 Reference .................................................. 20
Confi guration Transactions .............................. 20
Tables and Structures ...................................... 20
Enhancements ................................................. 20

3 Accounts Receivable/Accounts Payable
Transactions ................................................ 21

3.1 Reconciliation Accounts ........................... 21
Alternative Reconciliation Accounts ................ 22
Special Reconciliation Accounts ..................... 22
3.2 Basic Accounts Receivable/Accounts
Payable Transactions ..................................... 24
Incoming Invoice ........................................... 24
Cash Discount Taken ..................................... 25
Overpayments/Underpayments ....................... 25
Rounding Differences ..................................... 25
Alternative Payment Currency ........................ 25
Bank Charges ................................................ 25
Down Payments ............................................. 25
3.3 Payment Card Accounts ........................... 26
Clearing House Account ................................. 26
Cash Clearing Account ................................... 26
Bank Account ................................................. 27
3.4 Summary ................................................... 27
3.5 Reference .................................................. 27
Confi guration Transactions ............................. 27
Tables and Structures ...................................... 28
Enhancements .......................................... .......28

4 Tax Transactions ...................................... 29

4.1 Account Determination Objects ............... 29
4.2 General Ledger Account
Determination ................................................ 31
Tax Jurisdiction Code .................................... 31
External Tax Systems ..................................... 32
Non-Taxable Transactions ............................. 32
Tax Calculation in Sales ............................. ....32
Tax Calculation in Purchasing ......................... 33
4.3 Other Relevant Information ..................... 34
Tax Account Maintenance ............................. 34
G/L Account Attributes ................................. 35
Withholding Tax ........................................... 35
4.4 Summary ............................................... 35
4.5 Reference ............................................. 36
Confi guration Transactions ......................... 36
Tables and Structures ................................ ..36

5 Bank Transactions ............................... 37

5.1 Account Determination Objects ............ 37
5.2 General Ledger Account
Determination ............................................ 38
Electronic Bank Statement ....................... ..39
Manual Bank Statement ........................... ..39
Deposited Check Transactions ................... 40
Cash Journal .............................................. 40
5.3 Bill of Exchange Transactions ............... 40
Bill of Exchange Receivable
Transactions ............................................. 41
Bill of Exchange Payable Transactions ...... .42
5.4 Summary .............................................42
5.5 Reference ............................................42
Confi guration Transactions ....................... 42
Tables and Structures ................................42

6 Asset Transactions .............................. 45

6.1 Account Determination Objects .......... 45
Asset Class .............................................. 45
Depreciation Area ................................... 46
Chart of Depreciation ............................... 46
Account Determination ............................ 47
6.2 General Ledger Account
Determination .......................................... 47
Basic Transactions .................................. 47
Asset Under Construction Transactions.... 49
Other Depreciation Postings ................... 50
Asset Revaluation Postings ..................... 50
Imputed Interest Calculation .................. 50
Investment Support Transactions ........... 51
6.3 Summary ....................................... 51
6.4 Reference ........................................ 52
Confi guration Transactions .................... 52
Tables and Structures ............................ 52
Enhancements ....................................... 52

7 Travel Expense Transaction.............. 53

7.1 Account Determination Objects .......... 53
7.2 General Ledger Account
Determination .......................................... 56
Reimbursement from Accounts
Payable ................................................... 56
Reimbursement from Travel
Management ........................................... 56
Reimbursement from Payroll .................... 57
Reimbursement for Corporate
Credit Card ............................................ 57
Handling of Private Expenses .................. 58
Trip Advances to Employees .................. 58
7.3 Summary .......................................... 58
7.4 Reference ......................................... 58
Confi guration Transactions ..................... 58
Tables and Structures .............................. 59

8 Sales and Purchasing ........................ 61

8.1 Sales ................................................ 61
Account Determination Objects .............. 61
Sales-Relevant Accounts ........................ 63
Revenue Recognition Accounts .............. 63
Accrual Accounts .................................. 64
Reconciliation Accounts ......................... 64
8.2 Purchasing ....................................... 64
Account Determination Objects ............. 64
General Ledger Account
Determination ........................................ 66
8.3 Summary ........................................ 66
8.4 Reference ....................................... 66
Confi guration Transactions ................... 66
Tables and Structures ........................... 67

9 Inventory Transactions .................. 69

Materials Are Valuated ......................... 69
How Materials Are Valuated ................ 69
Controlling Account Assignment ............ 70
9.2 Account Determination Objects ....... 70
Stock Type ............................................ 70
Geographical/Manufacturing Unit ............ 70
Transaction Type ................................... 71
For Valuation Areas .............................. 72
For Material Types ................................ 72
For Movement Types ............................. 72
9.3 General Ledger Account Determination—
Procurement ........................................... 73
Inventory Accounts ................................ 73
GR/IR Clearing Account ......................... 73
Purchasing Tax ....................................... 73
Planned and Unplanned Delivery Costs ... 73
Price Variance Accounts ......................... 74
Other Differences in Logistics Invoice
Verifi cation ( LIV ) ................................. 74
Foreign Currency Procurement ................ 74
Differences in Stock Transfer ................... 75
Consignment Process .............................. 75
Subcontracting Process ........................... 75
Volume Rebate Arrangements .................. 76
9.4 General Ledger Account Determination—
Revaluation and Other Accounts .............. 76
Change in Standard Price ......................... 76
Work in Process Revaluation .................... 76
Revaluation for Infl ation ........................... 76
Cost Object Hierarchy Settlement ............. 76
Inventory Offsetting Accounts ................... 77
9.5 Summary ........................................... 77
9.6 Reference .......................................... 77
Confi guration Transactions ...................... 77
Tables and Structures ............................... 78
Enhancements .......................................... 78
Account Modifi er Matrix ......................... 78

10 Payroll Transactions ......................... 81

10.1 Account Determination Objects ........ 82
Employee Grouping .................................. 83
Account Assignment Type ........................ 84
10.2 General Ledger Account
Determination .......................................... 84
General Ledger Accounts ......................... 84
Customer/Vendor Accounts ..................... 85
Technical Accounts .................................. 85
Symbolic Account Derivation ................... 86
10.3 Other Transactions ........................... 86
Month-End Accruals ................................ 86
Bank Account Determination ................... 87
10.4 Summary ........................................ 87
10.5 Reference ........................................ 87
Confi guration Transactions ....................... 88
Tables and Structures ................................ 88
10.6 Conclusion ...................................... 88

Index ................................................... 89