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MÁSTER EN SOFTWARE DE GESTIÓN DE EMPRESA 
SAP R/3 
 
2003-2004 
Certificación MM (7135) 
Xavier Rovira-Juan Carlos Sarrasi
TSCM 52-2ª parte (22) 
 
 
© SAP AG TSCM52 22-1 
 SAP AG 2002
Course: Customizing - Valuation and Account
Assignment
 SAP AG 2002 
 
 
 
© SAP AG TSCM52 22-2 
 SAP AG 2002
z Configure Automatic Account Determination
z Settings for Accounting Documents
Contents:
Valuation and Account Assignment
 
 
 
 
© SAP AG TSCM52 22-3 
 SAP AG 1999
Valuation and Account Assignment: Objectives
At the conclusion of this unit, you will be able to:
z List the influencing factors that are relevant for
account determination
z Determine the organizational levels upon which
account determination depends
z Outline the relationship between the material master
and the account determination process
z Describe how the value string is determined in
inventory management
z Configure the account determination for a (new)
plant
z Use the simulation function
 
 
 
 
© SAP AG TSCM52 22-4 
 SAP AG 1999
z After discussion with the Accounting
department, it has been decided that, for the
newly created plants, Accounting requires some
stock accounts postings that are different to
those used in other valuation areas.
z The project team has asked you to review the
configuration for account determination and to
establish how this requirement can be
accomplished.
Valuation and Account Assignment
 
 
 
 
© SAP AG TSCM52 22-5 
 SAP AG 1999
Automatic Postings at GR and IR
 Business process: Business process: Business process:
111 Goods receipt for
PO into stock
222 Invoice receipt for
PO into stock
 Accounting document: Accounting document: Accounting document:
Item PK Acct no. Amount
 1 89 300 000 100.00
 2 96 191 100 120.00-
 3 83 231 000 20.00
Item PK Acct no. Amount
 1 31 Vendor 121.00-
 2 86 191 100 120.00
 3 93 281 000 10.00-
 4 40 154 000 11.00 (*)
 
 
 
„ You posted the goods receipt into stock for 10 pieces with an order price of $12.00/piece for a 
material with a standard price of $10/piece. 
„ You posted the invoice at the invoice price of $11.00/piece. 
In the invoice, the tax rate for the input tax (*) is 10%. 
„ Various transactions and events in MM are relevant for Accounting. These transactions and events 
must be recorded in an accounting document that contains the postings made to the G/L accounts in 
Financial Accounting. 
„ As far as possible, the R/3 System should derive the G/L account numbers that are referred to in a 
document of this type automatically. 
 
© SAP AG TSCM52 22-6 
 SAP AG 1999
Posting Transactions for GR and IR into Stock
Transaction/
Type of acct assignment
Inventory posting
GR/IR clearing
Price difference
Vendor/reconciliation account
Input tax
The system should automatically determine the relevant G/L
accounts for each transaction in MM.
Several accounting transactions belong to a transaction in MM
(such as goods receipt for purchase order), for example:
- Inventory posting (transaction key BSX)
- GR/IR clearing posting (transaction key WRX)
and so on.
GR
X
X
(X)
IR
(X)
X
(X)
X
(X)
G/L account
300 000
191 100
231 000
160 000
154 000
Remarks
Automatic account determination
Automatic account determination
Automatic account determination
Account in vendor master
Automatic account determination
 
 
 
„ The slide shows G/L account postings that can occur during a goods receipt or invoice receipt for a 
purchase order item with a standard item category without an account assignment category. 
 
© SAP AG TSCM52 22-7 
 SAP AG 1999
Incoming
invoice
MM Transactions
Goods issue
Transfer posting
Price change
Debit/credit
Material
Account
maintenance
Goods receipt
Invoice
$29.00
$25.00
Automatic Account Determination in MM
 
 
 
„ MM transactions for which you can configure the automatic posting facility occur within the areas of 
Inventory Management, Invoice Verification, and Material Valuation. 
 
© SAP AG TSCM52 22-8 
 SAP AG 1999
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400100 to 300010:400100 to 300010:
100.00100.00
400110 to 300011:400110 to 300011:
100.00100.00
Transaction Posting recordPosting recordPosting record
Example (1): Influencing Factor Organizational Level
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1100
 
 
 
„ You configure account determination separately for each chart of accounts. 
„ In addition, you can configure the automatic postings to depend on the valuation area for which the 
transaction is entered. 
 
© SAP AG TSCM52 22-9 
 SAP AG 1999
400010 to 300000:400010 to 300000:
100.00100.00
Transaction Posting recordPosting record
Example (2): Influencing Factor Material/Mat. Type
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
Posting a goods issue for a
production order for raw
material MAT 2 in plant 1000
Posting a goods issue for a
production order for auxiliary
material MAT 3 in plant 1000
400100 to 300100:400100 to 300100:
100.00100.00
400020 to 300000:400020 to 300000:
100.00100.00
 
 
 
„ You can configure the automatic postings to depend on the material and material type for which the 
transaction is entered. 
 
 
© SAP AG TSCM52 22-10 
 SAP AG 1999
Transaction Posting recordPosting record
Example (3): Influencing Factor MM Transaction
Posting a goods receipt for a
purchase order for raw
material MAT 1 in plant 1000
Posting a price change 
for raw material MAT 1 
in plant 1000
300000300000 to to 282000282000::
100.00100.00
300000300000 to to 191100191100::
100.00100.00
 
 
 
„ You can configure the automatic postings to depend on the transaction that leads to updates within 
Financial Accounting. 
„ The goods receipt posting in example 1 above, shows the stock receipt of a purchase order item 
without account assignment that has a “normal” item category. 
„ In the case of a price change, the R/3 System creates an accounting document if there is stock. In 
example 2 above, the price was increased. 
 
© SAP AG TSCM52 22-11 
 SAP AG 1999
Example (4): Influencing Factor MM Transaction
Transaction Posting recordPosting record
400010 to 300000:400010 to 300000:
100.00100.00
Posting a goods issue to scrap
for raw material MAT 1 
in plant 1000
Posting a physical inventory 
difference (goods issue) for raw
material MAT 1 in plant 1000
233000 to 300000:233000 to 300000:
100.00100.00
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400001 to 300000:400001 to 300000:
100.00100.00
 
 
 
„ In the case of goods issues, the R/3 System is to post the expense to various accounts (cost types), 
depending on the movement type. 
 
© SAP AG TSCM52 22-12 
 SAP AG 1999
Company codeCompany code
Valuation areaValuation area
PlantPlant
Valuation typeValuation type
Chart of Chart of 
accountsaccounts INTINT
12001200
12001200
10001000
10001000
10001000
20002000
20002000
20002000
001001
00010001 00020002
PlantPlant PlantPlant
PlantPlant PlantPlant
Levels for Valuation and Acct Determination in MM
 
 
 
„ You assign a company code to a chart of accounts in Customizing for FI. 
„ In transactions within the MM application, the valuation area is hidden. In Customizing, you can 
choose whether the valuation area is the same as the company code or the same as the plant. 
You must make this setting before creating materials and before enteringtransactions in MM 
Inventory Management. 
You can perform the G/L account assignment depending on the valuation area. 
„ If a material is subject to split valuation, you can valuate partial stocks of this material at different 
prices and manage them using separate accounts. 
 
© SAP AG TSCM52 22-13 
 SAP AG 1999
Overview of Automatic Account Determination
400 INT
Client C/accts AG V classTransaction VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Depending on the various influencing factors 
(the chart of accounts assigned, the business 
transaction, the plant in which you are posting 
the transaction, and possibly the material), 
the program determines which G/L accounts it 
has to make postings to.
You must assign a G/L account for 
DEBIT and CREDIT postings for 
each possible combination of 
influencing factors (chart of accounts, 
business transaction, plant, 
and possibly the material).
 
 
 
„ C/accts = Chart of accounts 
„ VM = Valuation modification, also referred to as valuation grouping code 
„ AG = Account grouping, also referred to as general modification 
„ V class = Valuation class 
„ A detailed description of automatic account determination can be found in the online IMG 
documentation: 
Customizing → Edit Project 
Goto → SAP Reference IMG 
Materials Management → Valuation and Account Assignment → Account Determination → 
Account Determination Without Wizard → Configure Automatic Postings 
 
© SAP AG TSCM52 22-14 
 SAP AG 1999
400 INT
ClientC/accts AG V classTransaction VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Influencing Factor: Chart of Accounts
Chart of Accounts
Î Classification for recording of values or value flows to ensure correct rendering
of accounting data
Î You must assign a chart of accounts to each company code.
Î This is used as a key for account determination, to enable a differentiation for the
purposes of G/L account assignment.
Î You must configure automatic account determination separately for each chart of
accounts.
 
 
 
„ Both Financial Accounting and Cost and Revenue Accounting use the operational chart of accounts. 
You can use the items in a chart of accounts to form an expense and revenue account in Financial 
Accounting and simultaneously as cost elements or revenue elements in Cost and Revenue 
Accounting. 
„ As well as the operational chart of accounts, there can be: 
y a different country-specific chart of accounts that includes specific requirements of the law of the 
particular country, and 
y a group chart of accounts that applies across the corporate group and includes specific 
requirements pertaining to Consolidation. 
 
© SAP AG TSCM52 22-15 
 SAP AG 1999
400 INT
Client C/accts AG V classTransaction VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Influencing Factor: Valuation Area
Valuation Grouping Code
Î Key for account determination that enables a differentiation for G/L account
assignment by valuation area within a chart of accounts
Î By activating or deactivating the valuation grouping codes, you can turn on or off
the dependency of the account determination function on the valuation area.
Î If you have activated the valuation grouping code, you must assign a code (any
code) to each valuation area.
Î You must configure automatic account determination separately for each
valuation grouping code within a chart of accounts.
 
 
 
„ The valuation grouping code is a tool that enables you to configure the automatic account 
determination with a minimum of effort. Within a chart of accounts, valuation areas that are to be 
treated in the same way in terms of account assignment are assigned to the same valuation grouping 
code. 
„ Valuation grouping codes either allow precise differentiation within a chart of account or correspond 
to a single chart of accounts. 
 
© SAP AG TSCM52 22-16 
 SAP AG 1999
Case 1: Valuation area = Company code
Grouping of Organizational Levels (1)
ValuationValuation
groupinggrouping
codecode
CompanyCompany
codecode
Chart of Chart of 
accountsaccounts
INTINT 20002000
21002100
00020002
10001000 00010001
CAUSCAUS 30003000 US01US01
 
 
 
„ For each company code, you define the chart of accounts to be used. More than one company code 
can use the same chart of accounts. You configure account determination separately for each chart of 
accounts. 
„ The valuation area is the level at which materials are valuated. 
This corresponds either to a certain plant or to all plants belonging to a company code. 
„ If you have set the valuation level at company code level, G/L accounts can not be assigned 
according to plant. 
„ The valuation grouping code is a tool that enables you to assign G/L accounts with a minimum of 
effort. You assign valuation areas (in this case company codes) that are to be treated in the same way 
in terms of account assignment to the same valuation grouping code. By using the same chart of 
accounts, the assignment of different valuation grouping codes to two valuation areas (in this case 
company codes) allows a different G/L account to be assigned to each valuation area (in this case 
company code). 
„ Valuation grouping codes either allow precise differentiation within a chart of accounts or 
correspond to a single chart of accounts. 
„ In the activity Define Valuation Control, you can activate the valuation grouping code. 
 
© SAP AG TSCM52 22-17 
 SAP AG 1999
Case 2: Valuation area = PlantCase 2: Valuation area = Plant
Grouping of Organizational Levels (2)
ValuationValuation
groupinggrouping
codecode
CompanyCompany
codecode
Chart ofChart of
accountsaccounts PlantPlant
CAUSCAUS 30003000 US01US0130003000
INTINT 20002000
21002100
00020002
10001000
0001000120002000
21002100
10001000
21102110
 
 
 
„ For each company code, you define the chart of accounts to be used. More than one company code 
can use the same chart of accounts. You configure account determination separately for each chart of 
accounts. 
„ The valuation area is the level at which materials are valuated. This corresponds either to a certain 
plant or to all plants belonging to a company code. 
„ If you have set the valuation level at company code level, G/L accounts can also be assigned 
according to plant. 
„ The valuation grouping code is a tool that enables you to assign G/L accounts with a minimum of 
effort. You assign valuation areas (in this case plants) that are to be treated in the same way in terms 
of account assignment to the same valuation grouping code. By using the same chart of accounts, the 
assignment of different valuation grouping codes to two valuation areas (in this case plants) allows a 
different G/L account to be assigned to each valuation area (in this case plants). 
„ Valuation grouping codes either allow precise differentiation within a chart of accounts or 
correspond to a single chart of accounts. 
„ In the activity Define Valuation Control, you can activate the valuation grouping code. 
 
© SAP AG TSCM52 22-18 
 SAP AG 1999
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400100 to 300010:400100 to 300010:
100.00100.00
400110 to 300011:400110 to 300011:
100.00100.00
Transaction Posting recordPosting record
Posting a goods issue for a
productionorder for raw
material MAT 1 in plant 1100
Implementation: Example 1
The valuation grouping code must be activated.
Different valuation grouping codes are assigned to
plants 1000 and 1100.
 
 
 
 
© SAP AG TSCM52 22-19 
 SAP AG 1999
400 INT
Client C/accts AG V classTransaction VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Influencing factor: Material/Material Type
Valuation Class
Î Key for account determination that enables a differentiation for G/L account
assignment depending on the material
Î You assign materials to a valuation class for each valuation area on the
Accounting view.
Î You can use the assignment of allowed valuation classes to the material type
(indirectly) to enter restrictions.
 
 
 
„ The valuation class is a key for grouping materials that have the same account determination. If 
different accounts are to be posted according to valuation class in a transaction, the account 
determination for this transaction is to be set as dependent on the valuation class. 
„ The allowed valuation classes depend on the material type. More than one valuation class can be 
allowed for a material type. 
„ More than one material type can be allowed for a valuation class. 
„ The relationship between valuation classes and material types is established by the account category 
reference. The account category reference is a compilation of valuation classes. A material type is 
assigned to only one account category reference. 
 
© SAP AG TSCM52 22-20 
 SAP AG 1999
Option 1
FERT
HIBE
ROH
Option 2
FERT
HIBE
ROH
Option 3
Mat. 2
ROH
Grouping of Materials
Mat. 5
Mat. 6
Mat. 3
Mat. 4
Mat. 1
Mat. 2 Acct 1
Mat. 5
Mat. 6
Mat. 3
Mat. 4
Mat. 1
Mat. 2
Acct 2
Acct 3 Acct 2
Acct 1 Acct 1Mat. 1
Acct 2
 
 
 
„ You can configure the G/L account determination uniformly for all materials belonging to a material 
type or even for several material types. 
„ However, you can also define that the R/3 System is to determine different G/L accounts for 
different materials belonging to a single material type. 
„ You can also combine options two and three, that is: 
y Group several material types 
y Assign different G/L accounts to different materials within this group 
 
© SAP AG TSCM52 22-21 
 SAP AG 1999
Material Type and Valuation Class
ROHROH
HIBEHIBE
PIPEPIPE
COMPCOMP
ERSAERSA
HALBHALB
FERTFERT
PROCPROC
00010001
00030003
00080008
00090009
30003000
30013001
30023002
......
30403040
79007900
79107910
79207920
Account categoryAccount category
referencereference Valuation classValuation classMaterial typeMaterial type
 
 
 
„ The account category reference is the grouping term for account determination based on the material 
type. 
„ You can assign more than one valuation class to an account category reference. 
„ You assign each material type that is subject to quantity-based and value-based inventory 
management to an account category reference (mandatory). 
When you maintain the accounting data for a material of this material type, you can choose one of 
the valuation classes defined for the corresponding account category reference. 
The R/3 System determines the G/L account for this material according to the settings for this 
valuation class. 
„ If a material is subject to split valuation, the R/3 System determines the account using the valuation 
class for the valuation type record (see information later in this unit). 
 
© SAP AG TSCM52 22-22 
 SAP AG 1999
Implementation: Example 2
Transaction Posting recordPosting record
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
Posting a goods issue for a
production order for raw
material MAT 2 in plant 1000
Posting a goods issue for a
production order for auxiliary
material MAT 3 in plant 1000
400100 to 300100:400100 to 300100:
100.00100.00
400010 to 300000:400010 to 300000:
100.00100.00
400020 to 300000:400020 to 300000:
100.00100.00
You have allowed (at least) two valuation classes for material
type ROH. Materials MAT 1 and MAT 2 are assigned to
different valuation classes.
Auxiliary material MAT 3 is assigned to a different valuation
class (possibly with its own account category reference).
 
 
 
 
© SAP AG TSCM52 22-23 
 SAP AG 1999
400 INT
Client C/accts AG V classTransactn VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Influencing Factor: Business Transaction (1)
Transaction
Î Key for account determination that symbolizes the business transaction
Î Posting transactions for MM are fixed. You use the transaction key to control
if the R/3 System is to make a posting to a stock account, a price difference
account, a GR/IR clearing account, and so on.
 
 
 
„ In the R/3 System, posting transactions are defined for each transaction in Materials Management 
that is relevant for Accounting. General posting records are assigned to each transaction or event in a 
“value string”. 
„ Instead of definite G/L account numbers, this value string contains transaction keys for the relevant 
posting transaction. The first transaction key for a posting rule usually stands for the debit posting. 
 
© SAP AG TSCM52 22-24 
 SAP AG 1999
G/L account number
Inventory
Management
Invoice
Verification
Posting string
for values
Transaction
TransactionTransaction
MaterialMaterial
Account Determination Process in MM
300000 281000
BSX PRD
 
 
 
„ The posting transactions for the transactions in Inventory Management and Invoice Verification that 
are relevant for accounting are fixed. Posting records are assigned to each relevant movement type in 
Inventory Management and to each transaction in Invoice Verification. These posting records are 
generalized in a value string (posting rule). Instead of fixed G/L account numbers, this contains keys 
for the respective posting transaction (such as BSX for a stock posting and PRD for a price 
difference posting). 
„ You do not need to define these transaction keys, the R/3 System determines them from the 
transaction (in Invoice Verification) or from the movement type (in Inventory Management). You 
only need to assign to each posting transaction the account to which it is posted. 
„ You can see the assignments of value strings to goods movements and the breakdown of the value 
string into transaction keys in Customizing for Inventory Management and Physical Inventory, but 
you can not change them. 
„ In Customizing for Valuation and Account Assignment, you specify G/L accounts for the various 
posting transactions. 
 
© SAP AG TSCM52 22-25 
 SAP AG 1999
Determining the Value String for Goods Movements
Input/
internal
Material
Input/
internal
Transaction
Purchase order
type/
internal
Acct assgt
category
Material type
Movement type
Value
update
Special stock
indicator
Movement
indicator
Inward
mvmt type
Consumption
indicator
Quantity
update
Value
string
Transaction
key
Transaction
key
used
Specific
process
11
22
33
44
NN
11
22
33
 
 
 
„ The R/3 System automatically determines the value string assigned to a specific transaction. It 
depends partly on entered parameters manually and partly on parameters derived internally by the 
system. 
„ The value string contains all posting transactions that are possible for a certain transaction. The 
program decides whichof these posting transactions lead to G/L account postings in individual 
cases. You cannot define this in Customizing. 
 
© SAP AG TSCM52 22-26 
 SAP AG 1999
Transaction Posting recordPosting record
Implementation: Example 3
Posting a goods receipt for a
purchase order for raw 
material MAT 1 in plant 1000
Posting a price change
for raw material MAT 1 in 
plant 1000
300000 to 282000:300000 to 282000:
100.00100.00
300000 to 191100:300000 to 191100:
100.00100.00
The two transactions are assigned to different value strings
(WE01 and RE05).
Value string WE01, for the goods receipt for a purchase order
into stock, contains transactions BSX and WRX.
Value string RE05 contains transactions BSX and UMB.
 
 
 
„ The goods receipt posting in the example in the slide illustrates a receipt into stock for a purchase 
order item of item category “standard” and not subject to account assignment. Value string WE01 is 
assigned to this business transaction. The next slide contains the transaction key assigned to this 
value string. 
„ The transaction keys listed are: 
y BSX For (all) postings to stock accounts 
y WRX For postings to the GR/IR clearing account that result from goods receipts and invoice 
 receipts 
y UMB For the offsetting entry for the price change (account for revaluation) 
„ The documentation for the Customizing activity Configure Automatic Postings contains more 
extensive information on all of the SAP transaction keys. 
 
© SAP AG TSCM52 22-27 
 SAP AG 1999
WE01
Value Strings Example 1: WE01
 BSX WRX PRD KDM EIN BSV FRL FRN BSX EKG UMB
 
 
 
„ In the standard system, value string WE01 is assigned to goods receipts (and also cancellations and 
return deliveries) for Standard and Subcontracting purchase order items without account assignment 
concerning valuated material into stock. 
„ In the case of (valuated) goods receipts for purchase order items not subject to account assignment, 
post the items to a stock account using the transaction key BSX and make an offsetting entry to a 
GR/IR clearing account. 
„ A price difference posting (transaction key PRD) is only used if the valuated material is subject to 
standard price control and if the order price (or invoice price) is different from the standard price. 
„ Transaction key KDM is required in Inventory Management for purchase orders in foreign 
currencies because of differences in exchange rates between goods receipts and invoice receipts, 
unless the material can not be debited or credited because it is subject to standard price control. 
„ The transaction keys EIN and EKG (and possibly FRE – see account determination for delivery 
costs) are only used in company codes where purchase account management is active (as required in 
France and Belgium for example). 
„ The transaction keys BSV, FRL, and FRN are only used for the Subcontracting item category. 
„ The explanations for transaction key BSX and transaction key UMB can be found on the next slide. 
 
© SAP AG TSCM52 22-28 
 SAP AG 1999
Value Strings Example 2: WA14
 BSX PRD BSX UMB
WA14
 
 
 
„ Value string WA14 is defined for deliveries without charge (movement type 511). 
„ The following scenarios are possible: 
y Delivery without charge for material subject to moving average price control 
→ No accounting document 
y Delivery without charge for material subject to standard price control (and if the posting date is in 
the previous period – standard price in the posting period = standard price in the current period) 
 → Inventory posting (receipt at standard price) and offsetting entry to price differences account 
y Delivery without charge for material subject to standard price control, with posting date in the 
previous period and the standard price in the posting period is different to the standard price in the 
current period 
 → Inventory posting (receipt at standard price) and offsetting entry to price differences account 
(posting in the previous period) 
→ Stock correction posting and Revenue/expense from revaluation (posting in the current period) 
 
© SAP AG TSCM52 22-29 
 SAP AG 1999
 BSX GBB PRD BSX UMB
WA01
 SAP AG 1999
Value Strings Example 3: WA01
 
 
 
„ In the standard system, value string WA01 is assigned to goods issues and other goods receipts. The 
R/3 System uses an additional influencing factor, account grouping, to differentiate further between 
the various movements during account determination. 
 
© SAP AG TSCM52 22-30 
 SAP AG 1999
400 INT
Client C/accts AG V classTransaction VM
VBR 3000GBB 0001 400 000 400 000
G/L acct CREDITG/L acct DEBIT
400 INT --- 3000PRD 0001 231 000 281 000
400 INT --- 3000WRX 0001 191 100 191 100
400 INT --- 3000BSX 0001 300 000 300 000
Influencing Factor: Business Transaction (2)
Account Grouping
Î Key for account determination that enables a G/L account assignment
differentiation for the offsetting entry for an inventory posting (transaction BSX)
and possibly other transactions
Î Depending on the movement type and the special stock indicator, you can assign
an account grouping (any account grouping) for individual transactions (such as
GBB, PRD, ...).
 
 
 
„ Since you use the posting transaction Offsetting entry for inventory posting for various transactions 
(such as goods issue, scrap, physical inventory), and these transactions should be assigned to 
different accounts (such as consumption accounts, scrap accounts, expense/revenue from physical 
inventory differences), it is essential to subdivide the posting transaction according to another key - 
the account grouping. 
„ Account grouping is a key that allows you to subdivide number assignments for each transaction key 
in account determination. 
„ In Materials Management in the standard system, account grouping is only active for transaction key 
GBB (Offsetting entry for inventory posting). 
„ You assign an account grouping to each movement type in Inventory Management that uses the 
posting transaction Offsetting entry for inventory posting. 
„ As well as the Offsetting entry for inventory posting, you can also use account grouping for other 
transactions (such as price differences) for further differentiation of account number assignments, 
depending on the movement type, if required in your company. 
 
© SAP AG TSCM52 22-31 
 SAP AG 1999
ExamplePrinciple
Value string
Account grouping
Transaction 1
Transaction n
Goods issue
to
cost center
BSX GBB PRD BSX UMB
Transaction Keys and Account Grouping
WA01
VBR
Transaction in
Inventory
Management
or Invoice
Verification
PRA
 
 
 
„ The value strings contain keys for the posting transactions that can lead to G/L account updates in 
the case of a posting relevant for Accounting. SAP predefines these value strings. 
„ You can configure the automatic postings depending on the other influencing variables for each of 
these posting transactions. 
„ You can differentiate between certain posting transactions on a transaction-specific basis using an 
account grouping code. 
„ You can change the account grouping for transactions in Inventory Management, depending on the 
movement type and other indicators (for example, special stock indicators). 
„ The account grouping cannot be changed for transactions in Invoice Verification 
 
© SAP AG TSCM52 22-32 
 SAP AG 1999
Implementation: Example 4
Transaction Posting recordPosting record
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400010 to 300000:400010 to 300000:
100.00100.00
Posting a goods issue toscrap
for raw material MAT 1 
in plant 1000
Posting a physical inventory 
difference (goods issue) for raw
material MAT 1 in plant 1000
233000 to 300000:233000 to 300000:
100.00100.00
400001 to 300000:400001 to 300000:
100.00100.00
Mvmt type 261
Acct grp VBR
Mvmt type 551
Acct grp VNG
Mvmt type 702
Acct grp INV
 
 
 
 
© SAP AG TSCM52 22-33 
 SAP AG 1999
Business
transaction
Valuation class
Account grouping
Organizational
structure
Material
Goods movement/
Invoice verification
Value string
Transaction key
Value/quantity
update
Material type
Accounting data
for valuation area
Company code
Plant/
Valuation area
Chart of accounts
Valuation
grouping
code
Influencing Factors: Summary
 
 
 
„ The settings for automatic postings depend on the following system parameters: 
y Chart of accounts used for the company code 
y Valuation grouping code used for the plant or company code 
y Valuation class used for the material 
y Transaction key from the value string, possibly with account grouping 
 
© SAP AG TSCM52 22-34 
 SAP AG 1999
Transaction
Valuation
class
Chart of accounts
Valuation
grouping
code
Account
grouping
G/L account
(debit/credit)
Rules: Influencing 
factor relevant?
G/L Account Number Assignment
 
 
 
„ You can use the rules to define if the configuration of automatic postings for a posting transaction 
depends on the following influencing factors: 
y Valuation grouping code 
y Account grouping (not possible for every transaction key) 
y Valuation class 
„ You use another rule to define for each posting transaction if different G/L accounts can be assigned 
for debit and credit postings (meaningless for stock accounts). 
„ In addition, you assign the posting keys for the debit and credit postings for each posting transaction. 
 
© SAP AG TSCM52 22-35 
 SAP AG 1999
 Plant
 Material/ 
 Valuation class
 Movement type/
 Transaction
Selection of:
Display of possible
posting lines and
account numbers
Simulation
 
 
 
„ The simulation that you can call up in the Configure Automatic Postings activity shows you the G/L 
accounts assigned according to: 
• The material or valuation class specified 
• The plant specified 
• The Inventory Management or Invoice Verification transaction specified 
„ You can choose between: 
• Material number input and valuation class input (input mode) 
• Inventory Management or Invoice Verification transactions (application area) 
„ Additionally, the SAP system can check whether the assigned accounts actually exist depending on 
your settings when you call up the simulation function. 
„ During the simulation, all transaction keys for the relevant value string are taken into account, 
irrespective of whether or not they have any significance to your company code transaction (for 
example, EIN, EKG, FRL). 
„ In the simulation, you can check the compatibility of the field selection for the selected movement 
type and the field selection for the assigned accounts (report RM07CUFA). 
Warning: The basis for validity is the account for the offsetting entry. 
 
© SAP AG TSCM52 22-36 
 SAP AG 1999
Example: Accounts for Delivery Costs
 Business process: Business process:Business process:
Goods receipt for
purchase order to
stock with planned
costs for freight
 Accounting document: Accounting document:Accounting document:
Item PK Acct no. Amount
 1 89 300 000 120.00
 2 96 191 100 100.00-
 33 50 50 192 100192 100 20.00- 20.00-
Item PK Acct no. Amount
 1 31 Vendor 22.00-
 22 40 40 192 100192 100 20.00 20.00
 3 40 154 000 2.00 (*) 
222
111
Invoice for the
freight costs planned 
in the purchase 
order
 
 
 
„ You can plan delivery costs in the purchasing documents. You can use various condition types for 
this (such as FRA1, FRB1, FRC1). 
„ In Customizing for Purchasing, the R/3 System is configured to post planned delivery costs to a 
separate account (clearing account or provision account) for these condition types. 
„ You clear the posting on this clearing account or provision account when you enter the invoice for 
the planned delivery costs. 
„ In the incoming invoice posting, the tax rate used for the input tax is 10% (*). 
 
© SAP AG TSCM52 22-37 
 SAP AG 1999
PO
Condition
type: FRA1
Purchase order
CTyp Description . . . AcctKy Accrls
PB00 . . . . . .
 . . . 
FRA1 Freight % . . . FRE FR1
 . . . 
FRA2 Freight % . . . FRE FR2
Calculation schema
Transaction key
for account determination
for delivery costs
Transaction key
for freight purchase account
Determining the Accounts for Delivery Costs
 
 
 
„ The transaction keys for delivery cost postings come from the Purchasing calculation schema, not 
from the value string. 
 
© SAP AG TSCM52 22-38 
 SAP AG 1999
Default Account in Purchasing
Account assignment: item
G/L account 400 000
...
Cost center ?
Item list
Item Material QuantityAI
.... .... ......... .........
.... K.... ......... .........
.... X.... ......... .........
........ ......... .........
Account assignment: item
G/L account 415 000
...
Cost center ?
The system can propose an account
depending on the account assignment
category.
The system uses the account grouping
for the account assignment category to
determine this account.
 
 
 
„ The R/3 System uses transaction key GBB and the account grouping for the account assignment 
category to determine the default account. 
„ In the case of items with account assignment that have a material master record, the R/3 System uses 
the valuation class on the accounting view. 
In the case of items with account assignment that do not have a material master record, the R/3 
System uses the valuation class for the material group (see the next slide) or an entry in the account 
determination table without a valuation class. 
 
© SAP AG TSCM52 22-39 
 SAP AG 1999
Default Accounts By Material Groups
Account assignment: item
G/L account 400 000
...
Cost center ?
Item list
Item Short text Material groupAI
.... .... ......... .........
.... K.... ......... 006
.... X.... ......... 007
........ ......... .........
Account assignment: item
G/L account 415 000
...
Cost center ?
The system can propose an account for
purchases without a material master
record, depending on the material
group.
The system uses the valuation class for
the material group to determine this
account.
 
 
 
„ The R/3 System uses transaction key GBB and the account grouping for the account assignment 
category to determine the default account. 
„ In Customizing for Purchasing, you can assign a valuation class to the individual material groups in 
Entry Aids for Items Without a Material Master. 
 
© SAP AG TSCM52 22-40 
 SAP AG 1999
Account Determination Wizard
Finish activity
or cancel it?
Maintain
MM transactions
Maintain
debit/credit
rules
Maintain
stock accounts
Maintain
valuation 
classes
Assign 
chart of accounts
Assign
plants 
to groups
Different
stock accounts
Investigate different
material types
Select
account postings
Purchase account
management for 
each company code
Activate
purchase account
management
Choose
material types
to be used
Prerequisites
Greeting
 
 
 
„ The wizard provides you with the necessary support to set up the accounts for your postings in 
Materials Management quickly and easily. 
„ Using the account determination wizard, you can quicklymake the system settings for automatic 
postings by answering the wizard’s questions. You can call up additional information by selecting 
About Recommendations and About R/3 Significance. Depending on the answers you give, the R/3 
System calls up the relevant Customizing tables. 
„ With the exception of a few restrictions (which are explained in the wizard), you can use the wizard 
to call up the following functions: 
y Display or maintain company codes, plants, and material types (prerequisite) 
y Select the material types to be used 
y Configure purchase account management (only required for certain countries, such as France, 
Belgium, and Spain) 
y Group valuation areas 
y Define rules for stock postings and other postings 
y Define valuation classes 
y Assign stock accounts 
y Assign the other G/L accounts depending on the business transaction involved 
 
© SAP AG TSCM52 22-41 
 SAP AG 1999
 WE Goods receipt
Document typeDocument type DescriptionDescription
Document Types for Accounting Documents
Required during document entryRequired during document entry
Number range 50
Reversal document type __
Authorization groups ____
PropertiesProperties
; Assets
… Customer
… Vendor
; Material
; G/L account
Account types allowedAccount types allowed
… Net document type
… Customer/vendor check
; Negative postings allowed
… Inter-company postings
… G/L account
… Trading partner can be entered
… SAP billing document
… Doc. type for subseq. adjust.
ControlControl
Special usageSpecial usage
Default valuesDefault values
Joint ventureJoint venture
 
 
 
„ The document type is a two-character alphanumeric code that provides a system for the filing of 
documents. 
„ You assign one number range to each document type. 
„ You select account types that may be used with the document type when entering documents. 
„ By assigning an authorization group, you can make the document type accessible only to certain 
users. 
„ The document type determines whether net posting is defined for the documents (for example, 
standard document type RN for “Net invoice receipt” and WN for “Net goods receipt”). 
 
© SAP AG TSCM52 22-42 
 SAP AG 1999
10001000
10001000 12001200
Company code
0101
nnnn
0202
0404 0303
Number range
Valid until
Interval
Number level
External
Materials Management 
transaction
Number Assignment for Accounting Docs from MM
Doc. type
 
 
 
„ You can change the accounting document type assigned to an MM transaction. However, the defined 
document type must allow the account types required for the transaction (for example, A = Asset, M 
= Material, S = G/L account). 
„ The number assignment is configured for each company code and can be linked to the fiscal year. No 
buffer is used in the numbering of accounting documents so that numbers are assigned without any 
gaps. 
„ The number range defines: 
⌧ Whether number assignment is external or internal (in the case of goods movements, only internal 
number assignment is possible) 
y The interval from which the number is assigned. 
 
© SAP AG TSCM52 22-43 
 SAP AG 1999
Valuation and Account Assignment: Summary
You are now able to:
z List the organizational levels that are important for
material valuation
z List the influencing factors and their grouping
characteristics, upon which the settings for
automatic postings depend
z Outline the account determination process
z Configure account determination for certain
Materials Management transactions
z Use the simulation function
 
 
 
 
© SAP AG TSCM52 22-44 
Valuation and Account Assignment Exercises 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Influence of Valuation Level and Valuation 
Area 
 
 
At the end of this exercise, you will be able to: 
• Determine the valuation level 
• Configure valuation control 
• Group the valuation areas 
 
 
 
As subproject leader for the Logistics applications, you are also 
responsible for the account determination settings. You must 
ensure that the G/L accounts that Accounting predefines for you in 
accordance with the template are assigned for automatic postings. 
Your first consideration should be the organizational structure for 
automatic postings. 
1-1 Valuation Level 
During consultation on the modeling of the organizational structure, the following 
statements were made. Decide whether they are true or false and give reasons for 
your answers. 
1-1-1 You can change material valuation levels in the production system as 
often as you want. 
______________________________________________________ 
______________________________________________________ 
 
1-1-2 You must set material valuation at company code level if you are using 
the component Production Planning (PP). 
______________________________________________________ 
______________________________________________________ 
 
© SAP AG TSCM52 22-45 
1-2 Influencing Factor “Organizational Level” 
1-2-1 Decide whether the following statement is true or false and give reasons 
for your answer. 
Account determination is always done on a plant-specific basis. 
______________________________________________________ 
______________________________________________________ 
 
1-2-2 Decide whether the following statement is true or false and give reasons 
for your answer. 
You can assign only one chart of accounts for each company code. 
______________________________________________________ 
______________________________________________________ 
 
1-2-3 Explain the concept of the valuation grouping code and its use. 
______________________________________________________ 
______________________________________________________ 
1-3 Customizing Settings 
1-3-1 Find out if the valuation level in the training system is set at company code 
level or plant level. 
What consequences does this have? 
Which valuation area is assigned to plant 1000? 
______________________________________________________ 
______________________________________________________ 
 
1-3-2 Find out which chart of account is used in company code 1000. 
______________________________________________________ 
 
1-3-3 Find out if the valuation grouping code is active in the training system. 
What consequences does this have? 
______________________________________________________ 
______________________________________________________ 
 
1-3-4 Which valuation grouping code is assigned to valuation area 1000? Write 
down this valuation grouping code. 
Valuation area 1000: ____________________________________________ 
 
 
 
© SAP AG TSCM52 22-46 
1-3-5 Is this valuation grouping code assigned to other valuation areas as well? 
What is the result of this? 
______________________________________________________ 
______________________________________________________ 
 
1-3-6 What do you do if, for your new plant TR##, you want to use: 
a) The same G/L account assignment as for plant 1000? 
______________________________________________________ 
______________________________________________________ 
 
b) A different G/L account assignment than that used for plant 1000 for selected 
business transactions? 
______________________________________________________ 
______________________________________________________ 
 
1-3-7 Define a new valuation grouping code for your new plant TR##. Use the 
valuation grouping code BM##. 
 
© SAP AG TSCM52 22-47 
Exercises 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Influence of Material and Material Type 
 
 
At the end of this exercise, you will be able to: 
• Check the grouping of material types for account 
determinationand the valuation classes assigned 
• Set up new account category references and valuation classes 
for new material types 
 
 
After considering the organizational structure for automatic 
postings, you are now going to establish the extent to which you 
need to group the various material types and material master 
records to implement the demands of Accounting and Cost 
Accounting. 
2-1 Account Category Reference and Valuation Class 
2-1-1 Write down the account category references assigned in the training 
system and the permitted valuation classes for the following material types. 
 
 Material 
type 
Account category 
reference 
Permitted valuation 
classes 
 ROH 
 FERT 
 HALB 
 NLAG 
 
2-1-2 Is it possible to use these valuation classes for materials belonging to 
other material types as well? 
______________________________________________________ 
______________________________________________________ 
 
2-1-3 Can you assign several account category references to one material 
type? 
______________________________________________________ 
______________________________________________________ 
 
© SAP AG TSCM52 22-48 
 
2-1-4 Can you assign several material types to one account category 
reference? 
______________________________________________________ 
______________________________________________________ 
 
2-1-5 To create the entire value flow concept, you need to train the subproject 
team members for the Logistics applications and the Financial Accounting 
applications. So that they understand the context of account determination, you 
must explain the terms “account category reference” and “valuation class” and get 
the team to visualize them: 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
2-2 New Valuation Class 
2-2-1 What do you need to do, when you want to use a separate consumption 
account to manage the costs for goods issues (to cost centers or for production 
orders) for materials belonging to your material type GR##? Write down the steps 
required to do this. 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
2-2-2 How can you ensure that this new valuation class, BK##, can only be 
used for materials belonging to your material type GR##? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
© SAP AG TSCM52 22-49 
2-2-3 Configure this option by defining a new account category reference 
AR##. For this new account category reference, define a new valuation class 
BK##. By assigning your material type GR## to this account category reference 
AR##, you are limiting materials with your material type GR## to the new 
valuation class BK##. 
2-2-4 Test your settings by creating a material using your material type GR## 
with Basic data 1, Purchasing and Accounting 1 views for plant 1000 (price 
control S, valuation price 10.00). 
 
 
Note: You will have to maintaint the Old material number 
field as this was set as a required field for material type 
GR## in previous exercises. 
 
 
Does the system propose the new valuation class, BK##? Why/why not? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
Material number: _______________________________________ 
 
Add the Purchasing and Accounting views to this material master for plant TR##. 
 
© SAP AG TSCM52 22-50 
Exercises 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Check Settings for Account 
Determination 
 
 
At the end of this exercise, you will be able to: 
• Check the rules that define the various dependencies in account 
determination 
• Determine the G/L accounts assigned to individual transactions 
and assign new G/L accounts 
• Use the simulation function to check the settings for automatic 
postings 
 
 
Before you make the settings for automatic postings in your 
system, you want to use an example of an accounting transaction – 
for plant 1000 in the IDES System, for example – to clarify for 
yourself the navigation within the account determination process. 
3-1 Transaction/Event Keys and the Rules Governing Them 
3-1-1 To post a valuated goods receipt for a purchase order into stock, you 
require account number assignments for the following transactions: 
- Inventory posting (BSX) 
- Price differences (PRD) 
- GR/IR clearing (WRX) 
Display the rules for these three transactions for Chart of Accounts INT. DO NOT 
change any of the rules. Which dependencies are there for these transactions in 
company code 1000? 
BSX
 ________________________________________________ 
PRD
 ________________________________________________ 
WRX
 ________________________________________________ 
 
 
© SAP AG TSCM52 22-51 
3-1-2 Determine which G/L accounts are assigned to these transactions for 
goods movements in plant 1000. Enter the G/L account numbers in the table 
below. 
 
 Account for transaction 
 Stock account 
 
Price differences
DEBIT/CREDIT 
GR/IR clearing 
account 
 
Valuation 
class 
BSX PRD WRX 
 3000 
 3001 
 3030 
 7900 
 
3-1-3 Can you immediately post a goods receipt for a purchase order into 
stock using the material you created in the last exercise (material type GR##)? 
Why/why not? 
 ______________________________________________________ 
 ______________________________________________________ 
 
3-1-4 Assign the same G/L accounts to your new valuation class BK## in 
plant 1000 as are assigned to valuation class 3000 for automatic postings for the 
following transactions: 
- Inventory posting (BSX) 
- Price differences (PRD) 
- GR/IR clearing (WRX) 
 
Can you copy existing entries for this? 
 ______________________________________________________ 
 ______________________________________________________ 
 
3-1-5 Use the simulation function to see if the same accounts are used for a 
goods receipt for a purchase order into stock in plant 1000 for material T-T1## 
and for your material from the last exercise, question 2-2-4. 
 ______________________________________________________ 
 ______________________________________________________ 
 
 
© SAP AG TSCM52 22-52 
3-1-6 Verify that the system has carried out the goods receipt posting 
correctly. To do this, create a standard purchase order without account assignment 
for the material created in exercise 2-2-4. This material should be assigned to 
valuation class BK##. User vendor T-L20A##, the purchasing organization IDES 
Deutschland (1000), purchasing group L##, plant 1000. Order a quantity of 10 for 
11 UNI each. Use today’s date as the delivery date. 
 Purchase order number: ______________________________________ 
 Next, post the goods receipt into stock using movement type 101, storage 
location 0001. 
Material document number: ___________________________________ 
 From the financial accounting document for the goods receipt, verify the 
account numbers determined through automatic account determination are 
identical to those you entered in 3-1-4. 
 
Inventory posting: ______________________________________ 
Price differences: ______________________________________GR/IR clearing: ______________________________________ 
 
 
© SAP AG TSCM52 22-53 
Exercises 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Business Transaction 
 
 
At the end of this exercise, you will be able to: 
• Establish the account groupings that play a role in a business 
transaction in Inventory Management 
• Check which G/L accounts are assigned for which goods 
movements (goods issues, other receipts) 
 
 
 
While checking the different business transactions in the IDES 
system by posting various goods withdrawals, you become aware 
that not every goods issue posting for your demonstration 
material is updated on the same consumption account. You want 
to analyze more closely the options for making the assignment to 
different accounts, depending on the movement type. 
4-1 Account Grouping 
4-1-1 In contrast to the postings to a stock account for issues and receipts, 
which are clearly defined from a business viewpoint, the offsetting entries can be 
posted to various expense and revenue accounts. How do you implement this in the 
SAP System? 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
4-1-2 Which account grouping does the system use for goods issues to a cost 
center? Here you should note only goods withdrawals from the company's own 
valuated stock (the indicators for value and quantity update are set, and there is no 
special stock indicator). 
______________________________________________________ 
 
4-1-3 For goods issues in plant 1000 using movement type 201 with value and 
quantity updating active and no special stock indicator, assign consumption account 
400550 for both debit and credit postings for materials belonging to valuation class 
BK##. This entry is for the GBB offsetting posting, using account grouping VBR. 
 
 
© SAP AG TSCM52 22-54 
4-1-4 Check the account determination using the simulation function for 
posting a goods issue to a cost center for your material (created in 2-2-4) in plant 
1000. 
Inventory posting: ______________________________________ 
Offsetting entry: ______________________________________ 
 
4-1-5 Extend your purchase order from the last exercise by adding your 
material (created in 2-2-4) with valuation class BK##. Use the standard item 
category and account assignment category K. Use cost center 1000. 
Does the system propose a G/L account for the consumption posting? 
______________________________________________________ 
______________________________________________________ 
 
 
© SAP AG TSCM52 22-55 
Exercises 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Set Up Account Determination for a 
New Valuation Area 
 
 
At the end of this exercise, you will be able to: 
• Configure and check the account determination for a new plant 
 
 
 
Based on your analyses, your company has decided to assign 
different G/L accounts for various transactions in plant TR## to 
those for the same transactions in plant 1000. 
You have already prepared for this by assigning a separate 
valuation grouping code, BM##, to your plant TR##. However, 
no G/L accounts are assigned for your valuation grouping code 
yet. 
Of course, you have to check and configure all the transactions in 
your project, but you will only do this for a few transactions here. 
5-1 Account Determination for a New Plant 
 In plant TR##, the system updates the following G/L accounts during the 
transactions dealt with in exercise 3 (BSX, PRD, WRX): 
 
 Account for transaction 
 
Valuation 
class Stock account Price differences
DEBIT/CREDIT 
GR/IR clearing 
account 
 3000 300550 231550 / 281550 191100 
 BK## 300550 231550 / 281550 191100 
 7900 790550 231500 / 281500 191100 
 
 
5-1-1 How can you configure the account determination for plant TR## for 
the transactions of inventory posting, price differences, and GR/IR clearing without 
changing the account determination for plant 1000. 
______________________________________________________ 
______________________________________________________ 
 
 
© SAP AG TSCM52 22-56 
5-1-2 Configure the account determination for plant TR## for the transactions 
inventory posting, price differences and GR/IR clearing, using the GL accounts 
listed in 5-1. 
 
5-1-3 To check these settings, simulate a goods receipt for a purchase order 
into stock in plant TR## with the three valuation classes specified. 
Note only the three transactions specified, BSX, PRD, and WRX, and ignore the 
other transactions that are displayed. 
Does the program find the accounts specified in activity 5-1 for the three 
transactions? 
 
5-1-4 Extend material T-T1## and, if you have not done so already, and your 
material with valuation class BK## (created in 2-2-4) by the views Purchasing 1 
and Accounting 1 for plant TR## (price control S, valuation price 10.00 
respectively). 
 
5-1-5 Extend your purchase order (created in 3-1-6) by a standard item 
without account assignment for both your material (created in 2-2-4) and the 
material T-T1##, both for plant TR##. Order a quantity of 10 each, with a 
purchase order price of 12.00 each. 
 Purchase order number: _______________________________________ 
Post the goods receipt for the open purchase order items. Display the material 
document and the accounting document. 
Material document number: ___________________________________ 
Verify the account numbers determined for these items are identical to those you 
entered in 5-1-2. 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
 
© SAP AG TSCM52 22-57 
Valuation and Account Assignment Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Influence of Valuation Level and 
Valuation Area 
1-1 Valuation Level 
1-1-1 False, since this could lead to inconsistencies, or you might have to 
“convert” material accounting data and documents, which is a time-
consuming task. 
1-1-2 False, the use of Production Planning requires the valuation area to be set at 
the plant level. 
1-2 Influencing Factor “Organizational Level” 
1-2-1 False, since you can only assign the accounts on a plant-specific basis if the 
following conditions are met: 
- The valuation level is the plant. 
- The valuation grouping code is activated. 
- A valuation grouping code is assigned to each plant. 
1-2-2 True, a company code can only be assigned to one chart of account. 
1-2-3 The valuation grouping code is used for valuation-area-specific 
differentiation during automatic account determination. At the same time, it 
allows you to arrange and group together valuation areas for account 
determination and General Ledger account assignment. 
1-3 Customizing Settings 
1-3-1 Choose Enterprise Structure → Definition → Logistics – General → 
Define Valuation Level. 
The valuation level is defined at plant level and cannot be changed again. 
This means that material valuation is plant-specific, therefore account 
determination can be configured on a plant-specific basis. 
The valuation area key is always the same as the plant key. 
Plant 1000 is Valuation area 1000 
1-3-2 Choose SAP Reference IMG 
Financial Accounting → Financial Accounting Global Settings → 
Company Code → Enter Global Parameters. 
 Select company code 1000 
 Choose Details 
Company code 1000 uses chart of accounts INT. 
 
© SAP AG TSCM52 22-58 
1-3-3 Choose Materials Management → Valuation and Account Assignment 
→ AccountDetermination → Account Determination Without Wizard 
→ Define Valuation Control. 
Yes the grouping code is active. Therefore a valuation grouping code must 
be assigned to each valuation area, that is, each plant in the training client. 
1-3-4 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Group Together Valuation Areas. 
Valuation area 1000 is assigned to valuation grouping code 0001 
1-3-5 Yes, for example, valuation areas (plants) 1100, 1200 ... The same account 
number assignments apply to these valuation areas (plants), as well. 
1-3-6 a) You must assign valuation grouping code 0001 to plant TR##. 
b) You must assign a different, separate new valuation grouping code to 
plant TR##. 
1-3-7 Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Group Together Valuation Areas. 
 Assign the valuation grouping code BM## to Plant TR##. 
 
© SAP AG TSCM52 22-59 
Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Influence of Material and Material Type 
2-1 Account Category Reference and Valuation Class 
2-1-1 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Define Valuation Classes. 
To determine the account category reference assigned to each material type: 
Select Material type/account category reference 
To determine the permitted valuation classes for each account category 
reference: 
Select Valuation class 
 
 Material 
type 
Account category 
reference 
Permitted valuation 
classes 
 ROH 0001 3000, 3001, 3002, 3003 
 FERT 0009 7920 
 HALB 0008 7900, 7910 
 NLAG ____ ____ 
 
2-1-2 Yes, as long as the other material types are assigned to the same account 
category reference. 
2-1-3 No, a material type can only be assigned to one account category reference. 
2-1-4 Yes, it is possible to assigned multiple material types to the same account 
category reference. 
2-1-5 Explain the terms account category reference and valuation class. 
Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Define valuation classes 
For detailed information, call up the documentation on this activity. 
The account category reference is used to simplify the assignment of 
permitted valuation classes to the material type. This provides the ‘bridge’ 
between the material type and the allowed valuation classes for the material 
type. 
 
© SAP AG TSCM52 22-60 
The valuation class enables assignment to accounts on a basis specific to the 
material type and material. Along with other factors, the valuation class 
determines the G/L accounts to be updated as a result of a valuation-relevant 
transaction (for example, a goods movement). 
2-2 New Valuation Class 
2-2-1 You need to define separate valuation classes for the materials of material 
type GR##. 
 There are two options for defining this. 
1. Define a new valuation class and assign that to the existing account 
category reference 0001 (for raw materials, as an example). Since this 
account category reference is also assigned to the new material type, the 
new valuation class will be available for entry in the accounting view. 
However, the selection of this new valuation class in the accounting 
view of the material master record will have to be managed 
administratively, since using this option, there are multiple valuation 
classes available for the account category reference 0001. 
2. To ensure that only this new valuation class is available for entry in the 
accounting view for this material type, it would be necessary to create a 
new account category reference. Next, create a new valuation class, and 
assign it to the new account category reference. Lastly, assign this new 
account category reference to the material type GR##. 
Using this option, it will be mandatory for any material assigned to the 
material type GR## to use the new valuation class. 
In either option, you assign the G/L accounts depending on the new 
valuation class. 
 
2-2-2 You can only implement this by using a separate account category reference 
(option 2). 
2-2-3 Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Define Valuation Classes. 
Create a separate account category reference for material type GR## 
Select Account category reference 
Create a new entry AR##, and provide a description. 
 
To define the new valuation class: 
Select Valuation class 
Create a new entry BK##, that is assigned to account category reference 
AR##. 
 
To assign the new account category reference AR## to the material type 
GR##: 
Select Material type/account category reference 
 
© SAP AG TSCM52 22-61 
For the material type GR##, replace the account category reference 0001 
with AR##. 
2-2-4 Test your settings. 
Application: 
Favorites → Material master → Material → Create (general) → 
Immediately 
If you have defined your own account category reference and assigned your 
material type, then the system suggests the only permitted valuation class 
immediately, BK##. 
 
© SAP AG TSCM52 22-62 
Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Check Settings for Account Determination 
3-1 Transaction/Event Keys and the Rules Governing Them 
3-1-1 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Configure Automatic Postings 
 Cancel the pop up window 
 Select Account Assignment 
 Choose the transaction 
 If necessary, enter the chart of accounts INT 
 Select Rules 
 DO NOT CHANGE THE RULES 
 
BSX → Dependent on valuation grouping code (modif.) and 
 valuation class 
PRD → Dependent on valuation grouping code (modif.), valuation 
 class, and debit/credit 
WRX → Dependent on the valuation grouping code (modif.) only 
 
3-1-2 To determine which accounts are updated for goods movements in plant 
1000, you must first determine the valuation grouping code for plant 1000. 
The valuation grouping code for plant 1000 was determined in exercise 1 to 
be valuation grouping code 0001. 
 Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Group Together Valuation Areas. 
 
Next, determine the accounts that are defined for these three transactions for 
valuation grouping code 0001. 
Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings 
Cancel the pop up window 
Select Account Assignment 
 
© SAP AG TSCM52 22-63 
Choose the transaction, and record the accounts for valuation classes 3000, 
3001, 3030 and 7900. 
 Account for transaction 
 
Valuation 
class Stock account 
BSX 
Price differences
DEBIT/CREDIT 
PRD 
GR/IR clearing 
account 
 WRX 
 3000 300000 231000 / 281000 191100 
 3001 300010 231000 / 281000 191100 
 3030 303000 231000 / 281000 191100 
 7900 790000 231500 / 281500 191100 
 
3-1-3 No, since no stock account is assigned for valuation class BK##. 
3-1-4 You can copy all of the entries for a chart of accounts by using Edit → 
Copy.... 
You can copy individual items (based on your cursor position) using Copy 
Ctrl+F5 on the tool bar. 
Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings 
Cancel the pop up window 
Select Account Assignment 
Choose transaction BSX 
Select valuationmodification 0001, valuation class 3000. 
Select Copy 
A new line is created. Replace the valuation class with BK## 
Save 
Repeat this procedure for transaction PRD. 
For transaction WRX, an additional entry is NOT required, since the rule for 
the account determination is only based on the valuation grouping code. For 
this financial transaction, the valuation class is not a key to the GL account 
determination. 
 
3-1-5 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Configure Automatic Postings 
 Cancel the pop up window 
 Select Simulation 
Enter the plant and the material number, choose GR goods receipt. 
Choose Account assignments. 
 
© SAP AG TSCM52 22-64 
3-1-6 Create a purchase order and a goods receipt to verify the account 
determination for valuation class BK##. 
Favorites → Purchasing → Purchase order → Create → 
Vendor/supplying plant known 
Logistics → Materials Management → Purchasing 
→ Purchase Order → Follow On Functions → Goods Receipt 
Logistics → Materials Management → Purchasing → Purchase Order 
→ Follow On Functions → Goods Receipt 
 
Choose Display 
Select the previous GR doucment 
Choose Doc. Info 
Choose Fi docmts 
 
 Inventory posting: — 300000 
Price differences: — 231000 or 281000 
GR/IR clearing: — 191100 
 
© SAP AG TSCM52 22-65 
Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Business Transaction 
4-1 Account Grouping 
4-1-1 For the transaction Offsetting entry for inventory posting, the accounts are 
assigned depending on the account grouping. You assign the account 
grouping to the movement types. 
4-1-2 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Define Account Grouping for Movement Types. 
 The movement type for a goods issue to a cost center is 201. Locate the 
movement type 201, with quantity and value updating selected without a 
special stock indicator. The account grouping for the offsetting entry 
(GBB) is VBR. 
4-1-3 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Configure Automatic Postings 
Cancel the pop up window 
Select Account Assignment 
Choose transaction GBB 
Select New entries 
Create a new entry for valuation modification 0001, accounting grouping 
VBR, valuation class BK## and account 400550 for both the debit and 
credit. 
Save 
4-1-4 Simulate your changes. 
Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings 
 Cancel the pop up window 
 Select Simulation 
Enter the plant and the material number 
Enter movement type 201 
Select Enter 
Choose GI for cost center 
 
© SAP AG TSCM52 22-66 
 Choose Account assignments. 
Inventory posting (BSX) 300000 
Offsetting entry (GBB) 400550. 
4-1-5 Extend your previous PO, and use the account assignment category K for 
your material. 
Logistics → Materials management → Purchasing 
Purchase order → Change 
 Enter an account assignment category K for your material 
 The G/L account default is 400550. 
 
© SAP AG TSCM52 22-67 
Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Set Up Account Determination for a 
New Valuation Area 
5-1 Account Determination for a New Plant 
5-1-1 Define a new valuation grouping code for assignment to plant (valuation 
area) TR##. Leave plant 1000 assigned to valuation grouping code 0001. 
These settings have already been made. Plant TR## is assigned to valuation 
grouping code BM##. (Refer to exercise 1-3-7). 
5-1-2 Choose Materials Management → Valuation and Account Assignment 
→ Account Determination → Account Determination Without Wizard 
→ Configure Automatic Postings 
Cancel the pop up window 
Select Account Assignment 
The assignment of G/L accounts for the transaction keys BSX, PRD and 
WRX depend on this new valuation grouping code. 
For transaction BSX, create 3 new entries for valuation grouping code 
BM##, one for each valuation class: 3000, BK##, and 7900, using the listed 
GL accounts from 5-1. 
For transaction PRD, create 3 new entries for valuation grouping code 
BM##, one for each valuation class: 3000, BK##, and 7900, using the debit 
and credit GL accounts listed in 5-1. 
For transaction WRX, only one new entry is required, since the rule for the 
account determination is only based on valuation grouping code. Enter a 
new entry for valuation grouping code BM##, using the GL account 
identified in 5-1. 
 Do not change either the rules or the entries for valuation grouping code 
0001! 
5-1-3 Simulate your changes. 
Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings 
 Cancel the pop up window 
 Choose Options → Simulation → Input mode 
 Change the input mode to valuation class 
Select Simulation 
 
© SAP AG TSCM52 22-68 
Enter plant TR## and the valuation class 3000 
Enter movement type 101 
Select Enter 
Choose GR goods receipt 
 Choose Account assignments. 
Inventory posting (BSX) 300550 
Price difference (PRD) 231550/281550 
GR/IR clearing account (WRX) 191100 
Overtype the valuation class to BK## and 7900 to display the accounts for 
these valuation classes 
5-1-4 Extend the material masters for T-T1## and your material of material type 
GR## to plant TR##. 
Favorites → Material master → Material → Create (general)→ Create 
Immediately 
5-1-5 Extend your purchase order and order both the T-T1## and your material of 
material type GR## for plant TR##. 
Logistics → Materials management → Purchasing 
Purchase order → Change 
 Enter a goods receipt for the purchase order. 
Logistics → Materials Management → Purchasing → Purchase Order 
→ Follow On Functions → Goods Receipt 
 Display the accounting document for the goods receipt. 
Logistics → Materials Management → Purchasing → Purchase Order 
→ Follow On Functions → Goods Receipt 
 
Choose Display 
Select the previous GR doucment 
Choose Doc. Info. 
Choose FI Docmts