1. Context

Preliminary remarks :

a) it is assumed that the reader is familiar with the principle of MM valuation and account determination.

b) the scope of this discussion is restricted to the purchase order process with material groups.

In the accounts payable process, it is a common business practice to request that postings made to the GR/IR clearing account are split into different G/L accounts in order to meet internal accounting reporting requirements.

The purpose of the GR/IR clearing account is to keep track of the quantity differences for a purchase order between the goods received and the goods invoiced. At the time of the goods receipt or invoice receipt, the standard* SAP functionality for non-inventory procurement enables automatic account determination to be based on material group and valuation class when a link is setup between them.

However, the determination of the correct GR/IR account is not always covered by standard SAP functions, for instance, in a situation where for the same material group we would like to differentiate the G/L account posted, a system enhancement is necessary.

* : standard, considering which rules are configured for the transaction event key in the given chart of accounts (transaction OBYC/OMWB), example :

2. Enhancement description

In SAP standard account determination, the GR/IR account is identified via the transaction key WRX. The purpose of this enhancement is to pass to the standard function module MR_ACCOUNT_ASSIGNMENT an account modifier value (T030-KOMOK) which is linked to a different GR/IR account in the table T030. The enhancement available is LMR1M002, EXIT_SAPLKONT_011.

In addition, a specific table is required to map material groups to the account modifier. To build the specific table, it is important to consider which valuation levels play a role in the final account determination.

The valuation levels are : Chart of Accounts > Company Code > Valuation Area > Plant > Split valuation. For the non-inventory procurement and with a unique chart of accounts, we need only the company code and material group as table key and the account modifier as ‘parameter’.

Table : Z_EXIT_GRIR

As explained in the referenced notes, the account determination for WRX is always carried out for with an empty valuation class (in standard). In other words the only influencing factor is the account modifier.

The next step is to update the table T030 (transaction OBYC/OMWB), the GR/IR account is set for transaction key ‘WRX’ with the account modifier ‘AAA’.

The final step is to write the program (sample code) :

Once, everything is in place, this is time to test the design.

User-exit:

Function Module:

The expected account is returned. The solution is considered tested when it has been checked at each step : GR/IR/Cancellations/Credit Memo/Return to vendors/etc…

3. Additional references

301477 – Accnt determintn for WRX for materl grp not possble

165692 – Documentation: Enhancement LMR1M002 (MM-IV)

523495 – FAQ: Account determination

4. Conclusion

Great!! The accountants are now happy !! This technique can handle in practice much more complex account determination procedures