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 SAP AG
TAMM40 Materials Management - Part III
TAMM40TAMM40
Materials Management
Part III
Materials Management
Part III
 SAP AG
n R/3 System TAMM40 Materials Management 
n Release 4.6B 
n April 2000 
n Material number: 50032313 
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 SAP AG 1999
Copyright 2000 SAP AG. All rights reserved.
Neither this training manual nor any part thereof may
be copied or reproduced in any form or by any means,
or translated into another language, without the prior
consent of SAP AG. The information contained in this
document is subject to change and supplement without prior
notice.
All rights reserved.
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© SAP AG TAMM40 1-1 
 SAP AG 1999
Section: Valuation & Account Determination
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© SAP AG TAMM40 1-2 
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Unit Material Price
 Changes
Unit Special Inventory
Management Features
Unit Introduction to Material
Valuation
Unit Valuation and Account
Assignment
Content: Valuation & Account Determination
Preface
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© SAP AG TAMM40 2-1 
 SAP AG 1999
l Valuation level - valuation area
l Material - accounting data
l Price control
Contents:
Introduction to Material Valuation: Content
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© SAP AG TAMM40 2-2 
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Introduction to Material Valuation: Unit Objectives
l Explain the possible levels for valuating
materials
l Describe the accounting-relevant data in the
material master
At the conclusion of this unit, you will be able to:
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© SAP AG TAMM40 2-3 
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Introduction to Material Valuation: Business Szenario
l You are a member of the project team, testing
how the R/3 System manages material valuation
procedures
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© SAP AG TAMM40 2-4 
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Valuation
Consumption
Storage
Goods Issue Goods receipt
Valuation
Bestellung
10
20
30
Source determination 
Vendor selection
10
20
30
Purch.order
10
20
30
Order processingPurchase order monitoring
Payment (FI)
Requisition
Requirement determination
Vendor
invoice ?
Invoice Verification
Purch.order
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© SAP AG TAMM40 2-5 
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3000
Company code Plant
Valuation areaValuation area
Valuation Area
............ ............
........
........ ........
........
n The valuation area is the organizational level at which material is valuated. Plant and company code 
are two possible valuation areas in the R/3 System. 
n When stock is valuated at plant level, you can valuate a material in different plants at different 
prices. 
n When you valuate stock at company code level, the valuation price of a material is the same in all of 
a company's plants (that is, in a company code). 
n SAP recommends that you valuate material at plant level. Valuation at plant level is mandatory if 
you want to use either of the Production Planning or Product Cost Accounting components, or if 
your system is a Retail system. 
n Caution: Defining the valuation level in Customizing is a fundamental setting, and is very difficult 
to reverse. 
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© SAP AG TAMM40 2-6 
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Transactions Involved in Material Valuation
SDSDInternal and external accounting
Requirements determined inRequirements determined in
requirements planningrequirements planning
Master data
Invoice Verification
Inventory Management
Goods 
receipt
Goods 
issue
Transfer
posting
Warehouse
Management
A
B
Material
Batch
Vendor
G/L account
Customer
Storage 
locations
.
.
.
Internal procurement Internal procurement 
ProductionProduction
External procurementExternal procurement
PurchasingPurchasing
Invoice receipt
?
n Transactions in Inventory Management that affect Accounting are goods receipts, goods issues and 
transfer postings (for example, a stock transfer between two plants or a transfer posting from one 
material to another). These transactions can change the valuation price of the material, depending on 
the type of price control. 
n Postings in Invoice Verification can also affect Material Valuation. 
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© SAP AG TAMM40 2-7 
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Valuation of Goods Movements
 SAP AG 1999
Valuation of Goods Movements
Initial entry of stock balances:
Receipts are valuated at the current material price or 
using another amount specified externally.
Initial entry of stock balances:
Receipts are valuated at the current material price or 
using another amount specified externally.
Goods receipt for purchase order:
Receipts are valuated at the order price (GR before IR) 
or at the invoice price (IR before GR).
Goods receipt for purchase order:
Receipts are valuated at the order price (GR before IR) 
or at the invoice price (IR before GR).
Goods issue:
Issues are valuated at the current material price (or using 
another amount specified externally).
Goods issue:
Issues are valuated at the current material price (or using 
another amount specified externally).
Free delivery:
The value of receipts is zero.
Free delivery:
The value of receipts is zero.
n The posting transactions for goods movements and for the transactions in Invoice Verification are 
discussed in courses LO510 and LO515. 
In these courses, you learn more about the individual postingsfor materials that are valuated at a 
standard price or moving average price. 
n For materials that you want to valuate, you create the accounting data for each valuation area. In the 
accounting view, you can get an overview of the present valuation. 
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© SAP AG TAMM40 2-8 
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Price control
(in material master)
“S”
Standard price
“V”
Moving average price
Material valuationMaterial valuation
Material Valuation Procedures
n Valuation of goods receipts depends on the price control procedure you set in the material master 
record. In the R/3 System, material valuation can be carried out according to the moving average 
price procedure (V price) or the standard price procedure (S price). 
n In the standard price procedure (price control “S”), the system carries out all stock postings at a price 
defined in the material master. Variances are posted to price difference accounts. 
n In the moving average price procedure (price control “V”), the system valuates goods receipts with 
the purchase order price and goods issues with the current moving average price. The system 
automatically calculates the latter upon every goods movement by dividing the total value by the 
total stock quantity. Differences between the purchase order price and the invoice are posted directly 
to the relevant stock account if there is sufficient stock coverage. 
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© SAP AG TAMM40 2-9 
 SAP AG 1999
Characteristics of Price Control S
 SAP AG 1999
<Slide Title>
 SAP AG 1999
Characteristics of Price Control S
lAll stock postings are made at a standard price.
lThe system posts all differences from the standard price to an 
account for “Expenses/revenue from price differences”.
lExact values are available for cost accounting/controlling purposes (1). 
lIn the accounting view, you can display differences between the delivered 
price and the standard price.
lYou can change material prices if required (generally at the end of a period).
This causes the system to revaluate the total stock for a valuation area.
(1) All goods issues, such as issues to a production order, are valuated at the same standard price. This
allows better analysis of the costs of production orders.
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© SAP AG TAMM40 2-10 
 SAP AG 1999
Postings at Standard Price
 Stock account 
(2) 200.00
Price differences
(2) 40.00 20.00 (3)
Vendor/General ledger
220.00 (3)
GR/IR clearing account
(3) 240.00 240.00 (2)
Order price 2.40/pc.
Invoice price 2.20/pc.
Transaction Stock Total value Standard MAP
price
(1) Start 100 200.00 2.00 2.00
(2) GR for PO: 100 @ 2.40 200 400.00 2.00 2.20
(3) IR for PO: 100 @ 2.20 200 400.00 2.00 2.10
n A receipt posted to a stock account is generally posted at the standard price. Differences between the 
order price and the standard price are posted to an “Expenses/revenue from price differences” 
account (2). 
n Differences between the invoice price and the order price are posted to an “Expenses/revenue from 
price differences” account (3). 
n The moving average price is also recorded in the material master when the material is valuated at a 
standard price. It indicates the extent to which the standard price differs from the delivered price. 
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© SAP AG TAMM40 2-11 
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Characteristics of Price Control V
l Receipts are valuated at their actual value (as per purchase
orders, invoices, ...).
l The system modifies the price in the material master according to the delivered
price.
l Issues are generally valuated at the current material price.
l The data used for cost accounting/controlling purposes therefore contains
price fluctuations.
l Only in exceptional circumstances does the system post a difference to the
“Expenses/revenue from price differences” account (1).
l You can change material prices if required (generally at the end of a period).
This causes the system to revaluate the total stock for a valuation area.
(1) The system makes a posting to an “Expenses/revenue from price differences” account for a material
valuated at a moving average price only in the case of a debit or credit when the stock coverage in
the company code is smaller than the quantity to be debited or credited.
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© SAP AG TAMM40 2-12 
 SAP AG 1999
Postings at Moving Average Price
Stock account
(2) 240.00 20.00 (3)
(4) 240.00 550.00 (5)
 10.00 (6)
Price differences
 10.00 (6)
Consumption raw materials
5) 550.00
Transaction Stock Total value MAP
( 1 ) Start 100 200.00 2.00
( 2 ) GR for PO: 100 @ 2.40 200 440.00 2.20
( 3 ) IR for PO: 100 @ 2.20 200 420.00 2.10
( 4 ) GR for PO: 100 @ 2.40 300 660.00 2.20
( 5 ) Goods issue: 250 @ 2.20 50 110.00 2.20
( 6 ) IR for PO: 100 @ 2.20 50 100.00 2.00
Vendor/General ledger
220.00 (3)
220.00 (6)
GR/IR clearing account
(3) 240.00 240.00 (2)
240.00 (4)
(6) 240.00
n Receipts to the stock account are posted with the value Quantity * Order price. The moving average 
price is recalculated after every transaction and is therefore adjusted in line with delivered prices 
(2)/(4). 
n Differences between the order price and the invoice price are debited to the stock account, as the 
invoiced quantity is in stock (3). 
n The difference between the order price and the invoice price is only posted for the 50 pieces in stock. 
For the remaining 50 pieces that are not in stock, the difference between the order price and the 
invoice price is posted to an “Expenses/revenue from price differences” account (6). 
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© SAP AG TAMM40 2-13 
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You are now able to:
Introduction to Material Valuation: Unit Summary
l Explain the possible levels for valuating materials
l Describe the accounting-relevant data in the
material master
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© SAP AG TAMM40 3-1 
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l Configure Automatic Account Determination
Contents:
Valuation and Account Assignment
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© SAP AG TAMM40 3-2 
 SAP AG 1999
Valuation and Account Assignment: Objectives
At the conclusion of this unit, you will be able to:
l List the organizational levels that are important for
material valuation
l List the influencing factors and their grouping
characteristics, upon which the settings for
automatic postings depend
l Outline the account determination process
l Configure account determination for certain
Materials Management transactions
l Use the simulation function
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© SAP AG TAMM40 3-3 
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l 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.
l The project team has asked you to review the
configuration for account determination and to
establish how this requirement can be
accomplished.
l As part of the process for deciding on the use of
split valuation in new plants, you have been
asked to present this topic to the project team
and to give an overview of the current settings.
Valuation and Account Assignment
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© SAP AG TAMM40 3-4 
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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 (*)
n 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. 
n You posted the invoice at the invoice price of $11.00/piece. 
In the invoice, the tax rate for the input tax (*) is 10%. 
n 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. 
n 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. 
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© SAP AG TAMM40 3-5 
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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
n The slide shows G/L account postings that can appear for a purchase order item without account 
assignment of ”normal” item category on a warehouse goods receipt or invoice receipt. 
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© SAP AG TAMM40 3-6 
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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
n MM transactions for which you can configure the automatic posting facility occur within the areas of 
Inventory Management, Invoice Verification, and Material Valuation. 
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© SAP AG TAMM40 3-7 
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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
n You assign a company code to a chart of accounts in Customizing for FI. 
n 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 entering transactions in MM 
Inventory Management. 
You can perform the G/L account assignment depending on the valuation area. 
n 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. 
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© SAP AG TAMM40 3-8 
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Overview of Automatic Account Determination
400 INT
Client CoA Acc_Modif Valu classTransaction Val_G_code
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).
n C/accts = Chart of accounts 
n VM = Valuation modification, also referred to as valuation grouping code 
n AG = Account grouping, also referred to as general modification 
n V class = Valuation class 
n 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 
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© SAP AG TAMM40 3-9 
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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: Chart of Accounts
Chart of Accounts
è Classification for recording of values or value flows to ensure correct rendering
of accounting data
è You must assign a chart of accounts to each company code.
è This is used as a key for account determination, to enable a differentiation for the
purposes of G/L account assignment.
è You must configure automatic account determination separately for each chart of
accounts.
n 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. 
n As well as the operational chart of accounts, there can be: 
� a different country-specific chart of accounts that includes specific requirements of the law of the
particular country, and
� a group chart of accounts that applies across the corporate group and includes specific
requirements pertaining to Consolidation.
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© SAP AG TAMM40 3-10 
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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
è Key for account determination that enables a differentiation for G/L account
assignment by valuation area within a chart of accounts
è 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.
è If you have activated the valuation grouping code, you must assign a code (any
code) to each valuation area.
è You must configure automatic account determination separately for each
valuation grouping code within a chart of accounts.
n The valuation grouping code is a tool that enables you t 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 assignes to the same valuation grouping 
code. 
n Valuation grouping codes either allow precise differentiation within a chart of account or correspond 
to a single chart of accounts. 
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© SAP AG TAMM40 3-11 
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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
n 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. 
n 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. 
n If you have set the valuation level at company code level, G/L accounts can not be assigned 
according to plant. 
n 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). 
n Valuation grouping codes either allow precise differentiation within a chart of accounts or 
correspond to a single chart of accounts. 
n In the activity Define Valuation Control, you can activate the valuation grouping code. 
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© SAP AG TAMM40 3-12 
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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
n 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. 
n 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. 
n If you have set the valuation level at company code level, G/L accounts can also be assigned 
according to plant. 
n 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). 
n Valuation grouping codes either allow precise differentiation within a chart of accounts or 
correspond to a single chart of accounts. 
n In the activity Define Valuation Control, you can activate the valuation grouping code. 
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© SAP AG TAMM40 3-13 
 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
è Key for account determination that enables a differentiation for G/L account
assignment depending on the material
è You assign materials to a valuation class for each valuation area on the
Accounting view.
è You can use the assignment of allowed valuation classes to the material type
(indirectly) to enter restrictions.
n 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. 
n The allowed valuation classes depend on the material type. More than one valuation class can be 
allowed for a material type. 
n More than one material type can be allowed for a valuation class. 
n 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. 
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© SAP AG TAMM40 3-14 
 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
n You can configure the G/L account determination uniformly for all materials belonging to a material 
type or even for several material types. 
n 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. 
n You can also combine options two and three, that is: 
� Group several material types
� Assign different G/L accounts to different materials within this group
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© SAP AG TAMM40 3-15 
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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
n The account category reference is the grouping term for account determination based on the material 
type. 
n You can assign more than one valuation class to an account category reference. 
n You assign each mate rial 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. 
n 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). 
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© SAP AG TAMM40 3-16 
 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
è Key for account determination that symbolizes the business transaction
è 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.
n 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”. 
n Instead of definite G/L account numbers, this value string contains transaction keys for the relevant 
posting transaction. The first transactionkey for a posting rule usually stands for the debit posting. 
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© SAP AG TAMM40 3-17 
 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
n 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). 
n 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. 
n 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. 
n In Customizing for Valuation and Account Assignment, you specify G/L accounts for the various 
posting transactions. 
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© SAP AG TAMM40 3-18 
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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
è 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
è 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, ...).
 
 
n 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. 
n Account grouping is a key that allows you to subdivide number assignments for each transaction key 
in account determination. 
n In Materials Management in the standard system, account grouping is only active for transaction key 
GGB (Offsetting entry for inventory posting). 
n You assign an account grouping to each movement type in Inventory Management that uses the 
posting transaction Offsetting entry for inventory posting. 
n 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. 
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© SAP AG TAMM40 3-19 
 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
 
 
n You can use the rules to define if the configuration of automatic postings for a posting transaction 
depends on the following influencing factors: 
� Valuation grouping code 
� Account grouping (not possible for every transaction key) 
� Valuation class 
n 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). 
n In addition, you assign the posting keys for the debit and credit postings for each posting transaction. 
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© SAP AG TAMM40 3-20 
 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
 
 
n The settings for automatic postings depend on the following system parameters: 
� Chart of accounts used for the company code 
� Valuation grouping code used for the plant or company code 
� Valuation class used for the material 
� Transaction key from the value string, possibly with account grouping 
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© SAP AG TAMM40 3-21 
 SAP AG 1999
Valuation Grouping Table
Val.area Val.gr.code
0001 0001
1000 0001
Overview Account Determination
Goods issue 
to cost centre:
Mvmt. Tp: 201
Plant: 1000
...
Material: M1
Quantity: ...
(Posting with
Quantity Updating
for a material with
Value Updating)
Account Grouping Table
Mvmt.tp. Val.str. Acc.modif.
(for the key GBB)
201 x x WA01 VBR
Value String WA01:
BSX, GBB, PRD, UMB
(+ transaction program)
Material Master M1:
Valuation area: 1000
Valuation class: 3000
Price control: V
Mov.av.price: ...
Account Det. Table
Key VGC AM VCl Acct.
BSX 0001 3000 300000
 ...
GBB 0001 VBR 3000 400000
 ...
... ...
Posting
1.) 99 ... 300000 ... Value (Price x Quantity)
2.) 81 ... 400000 ... Value (Price x Quantity)
 
 
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© SAP AG TAMM40 3-22 
 SAP AG 1999
 Plant
 Material/ 
 Valuation class
 Movement type/
 Transaction
Selection of:
Display of possible
posting lines and
account numbers
Simulation
 
 
n 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 
n You can choose between: 
• Material number input and valuation class input (input mode) 
• Inventory Management or Invoice Verification transactions (application area) 
n Additionally, the SAP system can check whether the assigned accounts actually exist depending on 
your settings when you call up the simulation function. 
n 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). 
n 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. 
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© SAP AG TAMM40 3-23 
 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 groupingfor the account assignment category to
determine this account.
 
 
n The R/3 System uses transaction key GBB and the account grouping for the account assignment 
category to determine the default account. 
n 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. 
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© SAP AG TAMM40 3-24 
 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.
 
 
n The R/3 System uses transaction key GBB and the account grouping for the account assignment 
category to determine the default account. 
n In Customizing for Purchasing, you can assign a valuation class to the individual material groups in 
Entry Aids for Items Without a Material Master. 
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© SAP AG TAMM40 3-25 
 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
 
 
n The wizard provides you with the necessary support to set up the accounts for your postings in 
Materials Management quickly and easily. 
n Using the account determination wizard, you can quickly make 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. 
n With the exception of a few restrictions (which are explained in the wizard), you can use the wizard 
to call up the following functions: 
� Display or maintain company codes, plants, and material types (prerequisite) 
� Select the material types to be used 
� Configure purchase account management (only required for certain countries, such as France, 
Belgium, and Spain) 
� Group valuation areas 
� Define rules for stock postings and other postings 
� Define valuation classes 
� Assign stock accounts 
� Assign the other G/L accounts depending on the business transaction involved 
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© SAP AG TAMM40 3-26 
 SAP AG 1999
Which settings do you have to do to post a goods issue to a cost centre 
(movement type 201) in plant 1000 for a material with valuation class 3000
if you want to post to the following accounts:
- Inventory Posting at G/L account 300000
- Offset for inventory posting (consumption) to account 400000.
(Posting with Valuation Grouping Code is active.)
Grouping Valuation areas
Plant Valuation Group.Code
1000 ____
2000 ____
Account modification
Mvmt.tp. Q V Key Acc.modif.
201 X X GBB ___
Automatic Postings
Val.Group.Cd. Acc.Mod. Val.Class G/L Accounts
BSX rules x - x
GBB rules x x x
BSX ____ ____ ____ ___________
GBB ____ ____ ____ ___________
?Question about Account Determination
 
 
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© SAP AG TAMM40 3-27 
 SAP AG 1999
Which settings do you have to do to post a goods issue to a cost centre
(movement type 201) in plant 1000 for a material with valuation class 3000
if you want to post to the following accounts:
- Inventory Posting at G/L account 300000
- Offset for inventory posting (consumption) to account 400000.
(Posting with Valuation Grouping Code is active.)
Grouping Valuation areas
Plant Valuation Group.Code
1000 1000
2000 ____
Account modification
Mvmt.tp. Q V Key Acc.modif.
201 X X GBB VBR
Automatic Postings
Val.Group.Cd. Acc.Mod. Val.Class G/L Accounts
BSX rules x - x
GBB rules x x x
BSX 1000 ____ 3000 300000
GBB 1000 VBR 3000 400000
!Question about Account Determination
 
 
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© SAP AG TAMM40 3-28 
 SAP AG 1999
Valuation and Account Assignment: Summary
You are now able to:
l List the organizational levels that are important for
material valuation
l List the influencing factors and their grouping
characteristics, upon which the settings for
automatic postings depend
l Outline the account determination process
l Configure account determination for certain
Materials Management transactions
l Use the simulation function
l Make the settings for split valuation
 
 
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© SAP AG TAMM40 3-29 
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). 
______________________________________________________ 
______________________________________________________ 
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© SAP AG TAMM40 3-30 
1-2 Influencing Variable “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. 
Whatconsequences 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. 
Plant 1000: ____________________________________________ 
 
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© SAP AG TAMM40 3-31 
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 a new plant, AC##, you want to use: 
a) The same G/L account assignment as for plant 1000? 
______________________________________________________ 
______________________________________________________ 
 
b) A different G/L account assignment to that used for plant 1000, for 
selected business transactions? 
______________________________________________________ 
______________________________________________________ 
 
1-3-7 Make the settings detailed in b) for your new plant AC##. Call your 
valuation grouping code BM##. 
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© SAP AG TAMM40 3-32 
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 
determination and 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? 
______________________________________________________ 
______________________________________________________ 
 
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© SAP AG TAMM40 3-33 
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 some materials belonging to material type ROH? 
Write down the steps required to do this. 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
2-2-2 Define a new valuation class, BK##, for materials belonging to material 
type ROH. 
______________________________________________________ 
2-2-3 How could you ensure that this new valuation class, BK##, is only used for 
materials belonging to one (new) material type? Write down the required 
steps only! 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
2-2-4 Test your settings by creating a material using material type ROH with 
Purchasing and Accounting views for plant 1000 (price control S, valuation 
price 10.00). 
Does the system propose the new valuation class, BK##? Why/why not? 
______________________________________________________ 
______________________________________________________ 
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© SAP AG TAMM40 3-34 
______________________________________________________ 
Material number: _______________________________________ 
Add the Purchasing and Accounting views to this material master for plant 
AC##. 
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© SAP AG TAMM40 3-35 
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 func tion 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 
- Price differences 
- GR/IR clearing 
Display the rules for these three transactions. Which dependencies are there 
for these transactions in company code 1000? 
BSX ________________________________________________ 
PRD ________________________________________________ 
WRX ________________________________________________ 
 
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© SAP AG TAMM40 3-36 
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 
 
Valuation 
class Stock account Price differences 
DEBIT/CREDIT 
GR/IR clearing 
account 
 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## as for 
valuation class 3000 tothe following transactions for postings in plant 1000: 
- 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. 
 ______________________________________________________ 
 ______________________________________________________ 
 
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© SAP AG TAMM40 3-37 
3-1-6 Verify that the system has performed the goods receipt posting correctly. To 
do this, create a purchase order with document type NB for your material 
with valuation class BK## and for plant 1000 (standard item without 
account assignment). 
Post the goods receipt to storage location 0001. Check the account 
determination. 
Inventory posting: _______________________________________ 
Price differences: _______________________________________ 
GR/IR clearing: ________________________________________ 
 
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© SAP AG TAMM40 3-38 
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). 
______________________________________________________ 
 
4-1-3 Assign consumption account 400010 for goods issues in plant 1000 with 
movement type 201 for materials belonging to valuation class BK##. 
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© SAP AG TAMM40 3-39 
Check the account determination using the simulation function and by 
posting a goods issue for your material in plant 1000 to cost center 1000. 
Inventory posting: _______________________________________ 
Offsetting entry: _______________________________________ 
 
4-1-4 Extend your purchase order from the last exercise by a standard item that is 
subject to account assignment. Order your material with valuation class 
BK## for cost center 1000. 
Does the system propose a G/L account for the consumption posting? 
______________________________________________________ 
______________________________________________________ 
 
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© SAP AG TAMM40 3-40 
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 AC## 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 AC##. 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 
5-1-1 In plant AC##, the system updates the following G/L accounts during the 
transactions dealt with in the last exercise (BSX, PRD, WRX): 
 
 Account for transaction 
 
Valuation 
class Stock account Price differences 
DEBIT/CREDIT 
GR/IR clearing 
account 
 3000 300010 231000 / 281000 191100 
 BK## 300010 231000 / 281000 191100 
 7900 790010 231500 / 281500 191100 
 
 Configure the account determination for plant AC## and for the transactions 
of inventory posting, price differences, and GR/IR clearing in such a way 
that the account determination for plant 1000 is not changed. How do you 
proceed? 
______________________________________________________ 
______________________________________________________ 
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© SAP AG TAMM40 3-41 
5-1-2 To check these settings, simulate a goods receipt for a purchase order into 
stock in plant AC## 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 the last activity for the three 
transactions? 
______________________________________________________ 
5-1-3 Extend material T-T1## and, if you have not done so already, your material 
with valuation class BK## by the views Purchasing and Accounting for 
plant AC## (price control S, valuation price 10.00 respectively). 
5-1-4 Create a new purchase order with a standard item without account 
assignment for your material and material T-T1##, both for plant AC## and 
with a purchase order price of 12.00 (purchasing organization AC##) 
Post the goods receipt for these purchase order items. Display the material 
document and the accounting document. Check the account determination 
for these items. 
______________________________________________________ 
______________________________________________________ 
______________________________________________________ 
 
 
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© SAP AG TAMM40 3-42 
Solutions 
 
 
 
Unit: Valuation and Account Assignment 
Topic: Influence of Valuation Level and 
 Valuation Area 
1-1 Valuation Level 
1-1-1 No, 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 No 
1-2 Influencing Variable “Organizational Level” 
1-2-1 No, 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 Yes, the assignment must be unique for business reasons. 
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 a clear-cut 
account number assignment. 
1-3 Customizing Settings 
1-3-1 Choose Enterprise Structure → Definition → Logistics – General → 
Define Valuation Level. 
The valuationlevel is defined at plant level and cannot be changed again. 
Material valuation is plant-specific. 
Account determination can be configured on a plant-specific basis. 
Plant 1000 → Valuation area 1000 
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© SAP AG TAMM40 3-43 
1-3-2 Choose Financial Accounting → Financial Accounting Global Settings → 
Company Code → Enter Global Parameters. 
Company code 1000 uses chart of accounts INT. 
1-3-3 Choose Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Define Valuation Control. 
Yes, 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. 
Plant 1000: → Valuation grouping code 0001 
1-3-5 Yes, for example, valuation areas (plants) 1100, 1200 ... The same account 
number assignments apply to the valuation areas (plants). 
1-3-6 a) You must assign valuation grouping code 0001 to plant AC##. 
b) You must assign a different, separate new valuation grouping code to 
plant AC##. 
1-3-7 Plant AC##: → Valuation grouping code BM## 
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© SAP AG TAMM40 3-44 
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. 
 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 
2-1-3 No 
2-1-4 Yes 
2-1-5 The valuation class enables assignment to accounts on a basis specific to the 
material type and material. 
The account category reference is used to simplify the assignment of 
permitted valuation classes to the material type. 
2-2 New Valuation Class 
2-2-1 You need to define separate valuation classes for the materials of material 
type ROH. 
2-2-3 Separate account category reference for material type. 
2-2-4 The new valuation class, BK##, is only proposed when exactly one 
valuation class is permitted (and the material was created without a 
reference material). 
 
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© SAP AG TAMM40 3-45 
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 → Account assignment. 
BSX → Dependent on valuation grouping code and valuation class 
PRD → Dependent on valuation grouping code, valuation class, and 
debit/credit 
WRX → Dependent on the valuation grouping code only 
3-1-2 
 Account for transaction 
 
Valuation 
class Stock account Price differences 
DEBIT/CREDIT 
GR/IR clearing 
account 
 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 entries for a chart of accounts using Edit → Copy.... 
You can copy individual items (cursor position) using Copy Ctrl+F5 on the 
button bar. 
3-1-5 Choose Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings → Simulation 
Enter the plant and the material number, choose the first line of one of the 
transactions. Choose Account assignments. 
3-1-6 Inventory posting: — 300 000 
Price differences: — 231 000 or 281 000 
GR/IR clearing: — 191 100 
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© SAP AG TAMM40 3-46 
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 can assign the account 
grouping itself 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. 
Account grouping VBR 
4-1-3 Choose Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings → Account assignments. 
4-1-4 The system proposes account 400010. 
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© SAP AG TAMM40 3-47 
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 Choose Materials Management → Valuation and Account Assignment → 
Account Determination → Account Determination Without Wizard → 
Configure Automatic Postings → Account assignments. 
Add new entries for transactions BSX, PRD, and WRX with valuation 
grouping code BM## and the valuation classes specified. 
 Do not change either the rules or the entries for valuation grouping code 
0001! 
 
 
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© SAP AG TAMM40 4-1 
 SAP AG 1999
Material Price Changes<Slide Title>
l Changes to the current valuation price
l Price changes in the previous posting period or
previous year
l Debits and credits to materials
l Postings to the previous period
 SAP AG 1999
Material Price Changes
Contents:
 
 
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© SAP AG TAMM40 4-2 
 SAP AG 1999
l At the conclusion of this unit, you will know the
special features for changing the material
valuation price in the different posting periods.
l You will understand the accounting processes
and be able to use them in your company.
Material Price Changes: Unit Objectives
 
 
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© SAP AG TAMM40 4-3 
 SAP AG 1999
l The Accounting department has asked you to
review the features for changing material
valuation price in different posting periods
Material Price Changes
 
 
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© SAP AG TAMM40 4-4 
 SAP AG 1999
Price Change/Revaluation
Revaluation
of the total stock for a
company code:
n For the current
posting period
n For the previous
posting period
n For the previous year
Change priceChange price
Debit or credit of
(sub-)stock for a
company code:
n For the current
posting period
n For the previous
posting period
n For the previous
year
Material debit/creditMaterial debit/credit
 
 
n You can: 
- Change the price of individual materials in a valuation area with immediate effect or 
- Activate the price changes for selected materials after maintaining future prices in the material 
accounting data 
n Material debits or credits generally cause: 
- A price change in the case of materials subject to price control V 
- A price difference posting in the case of materials subject to price control S 
(depending on the stock situation) 
 
 
 
 
 
 
 
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© SAP AG TAMM40 4-5 
 SAP AG 1999
Price Changes in the Current Period
Material price changeMaterial price change Revaluation documentRevaluation document
Price
change
Price: 4.50
Total stock: 10 pcs
Total value: 45.00
Material valuationMaterial valuation
"new""new"
Price: 4.00
Total stock: 10 pcs
Total value: 40.00
Material valuationMaterial valuation
"old""old"
Exp./rev. from revaluation
5.00
Stock account
5.00
 
 
n Changing the material valuation price does not involve changing the material master, it is an 
accounting transaction in which the total stock for a plant is revaluated. 
n In the case of a material subject to price control S, it can be necessary to change the current valuation 
price if the moving average price, which reflects the development of the delivered price, differs too 
greatly from the standard price. 
n In the case of a material subject to price control V, the system modifies the current valuation price to 
suit the delivered price. You only need to change the price manually in exceptional circumstances, 
such as if there have been no movements of the material for a long period of time. 
 
 
 
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© SAP AG TAMM40 4-6 
 SAP AG 1999
Price: 8.00
Total stock: 120 pcs
Total value: 960.00
Valuation in current periodValuation in current period
Price: 7.50
Total stock: 100 pcs
Total value: 750.00
Valuation in previous periodValuation in previous period
Price: 8.00
Total stock: 120 pcs
Total value: 960.00
Valuation in current periodValuation in current period
Price: 7.00
Total stock: 100 pcs
Total value: 700.00
Valuation in previous periodValuation in previous period
MaterialMaterial
priceprice
changechange
22
revaluationrevaluation
documentsdocuments
Posting date in previous period or year
Stock account
50.00
Exp./rev. from revaluation
50.00
Posting date in current period
Exp./rev. from revaluation
50.00
Stock account
50.00
1
2 3
(historic)
Price Changes in Previous Period or Year Only
 
 
n In Customizing for Valuation and Account Assignment, you can define separately for each company 
code whether or not the system should also carry over the new price to the current period, in the case 
of a price change with a posting date in the previous period or previous year. 
n If the Price carr.over indicator is not set, the system only changes the material valuation pr ice for the 
previous period or previous year. The current material valuation price is unchanged. In this case, the 
system generates two accounting documents. 
n Calculations: 
(1) historic postings (in current period): 
 price change (7->8): 100 x 1.00 = + 100 
 new stock at 8.00: 20 x 8.00 = + 160 
 + 260 
(2 ) price change posting in previous period (7->7.50): 
 100 x 0.50 = + 50 
(3) reversal of price change at the beginning of current period (7.50->7): 
 100 x 0.50 = - 50 
 
 
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© SAP AG TAMM40 4-7 
 SAP AG 1999
Price: 8.00
Total stock: 120 pcs
Total value: 960.00
Valuation in current periodValuation in current period
Price: 8.00
Total stock: 100 pcs
Total value: 800.00
Valuation in previous periodValuation in previous period
Price: 7.50
Total stock: 120 pcs
Total value: 900.00
Valuation in current periodValuation in current period
Price: 7.00
Total stock: 100 pcs
Total value: 700.00
Valuation in previous periodValuation in previous period
MaterialMaterial
priceprice
changechange
possiblypossibly
22
revaluationrevaluation
documentsdocumentsPosting date in previous period or year
Stock account
100.00
Exp./rev. from revaluation
100.00
Posting date in current period
Exp./rev. from revaluation
40.00
Stock account
40.00
Price Changes in Prev. Period and Carried Over
2 3 4
1
(historic)
 
 
n If the Price carr.over indicator is set in Customizing, the system changes not only the material 
valuation price in the previous period or previous year, but also the current valuation price. In this 
case, the system also generates two accounting documents, depending on the stock quantity or stock 
value situation. 
n Calculations: 
(1) historic postings (in current period): 
 price change (7->7.50): 100 x 0.50 = + 50 
 new stock at 7.50: 20 x 7.50 = + 150 
 + 200 
(2 ) price change posting in previous period (7->8) : 
 100 x 1.00 = + 100 
(3) reversal of price change (8->7), with no. 1 we have 7.50: 
 100 x 1.00 = - 100 
(4) carry over price change to current period (7.50->8) 
 120 x 0.50 = + 60 
n In the current period you have to consider both calculations (3)+(4), which 
effect -40. The posting date is the begin of the current period. 
 
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© SAP AG TAMM40 4-8 
 SAP AG 1999
Posting to the Prev. Period  Price Control “V”
Price: 8.00
Total stock: 120 pcs
Total value: 960.00
Price: 8.20
Total stock: 100 pcs
Total value: 820.00
Price: 7.00
Total stock: 80 pcs
Total value: 560.00
Valuation in current periodValuation in current periodValuation in previous periodValuation in previous period
Material document
20 pcs @ 7.00
Material
document
Goods issue for the previous period
Valuation in current periodValuation in current period
Price: 7.00
Total stock: 100 pcs
Total value: 700.00
Valuation in previous periodValuation in previous period
 
 
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© SAP AG TAMM40 4-9 
 SAP AG 1999
Posting to the Prev. Period  Price Control “S”
Price: 8.00
Total stock: 120 pcs
Total value: 960.00
Price: 8.00
Total stock: 100 pcs
Total value: 800.00
Price: 7.00
Total stock: 80 pcs
Total value: 560.00
Valuation in current periodValuation in current periodValuation in previous periodValuation in previous period
Valuation in current periodValuation in current period
Price: 7.00
Total stock: 100 pcs
Total value: 700.00
Valuation in previous periodValuation in previous period
Material document
20 pcs @ 7.00
 Revaluation document
 20 pcs @ ( 8.00 - 7.00 )
Goods issue for the previous period
Material
document
Reval.
document
 
 
n Due to a material price change, the standard price was increased from 7.00/piece in the previous 
period to 8.00/piece for the current period. 
 
 
 
 
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© SAP AG TAMM40 4-10 
 SAP AG 1999
Posting to the previous period - Customizing
l Is controlled in Customizing
„Maintain company codes for materials management“
l Indicator ABp:
prevent backposting temporary
during period closing is indicator automatically set back
l Indicator DBp:
prevent backposting generally
 
 
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© SAP AG TAMM40 4-11 
 SAP AG 1999
You are now able to:
Price Changes: Unit Summary
l You use price changes to “correct” the material
valuation price. The system revaluates the total
valuated stock. You can make price changes for the
current posting period, for the previous posting period
or for the last period of the previous year.
l In the case of a material with price control “S”, you
need to change the price on the strength of differences
between the standard price and the delivered price.
l In the case of a material with price control “V”, you
only need to change the price in exceptional
circumstances.
l Financial Accounting is able to make postings to a past
posting period only until period-end closing takes
place. You can define an additional restriction for
goods movements.
 
 
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