This segment from our 360 page SD Pricing manual is being made available as a sample of our training manuals. Please contact
[email protected] if you have any SAP training needs, or visit www.ERPtips.com for more information. Written by Pamela Adams Published by Klee Associates, Inc. Copyright Klee Associates, Inc., 2008
Account Determination for Pricing Account Determination for Pricing is crucial to the integration between SD and FI. Account Determination is the automatic recording of values for certain price conditions in the GL accounts defined as revenue accountings by the financial operations of an organization. The recording of values takes place when a document is saved. The accounting document in the FI module is created when an invoice document is saved. The financial accounting department and configuration team work closely with the sales configuration team to ensure that revenues are recorded correctly. In the last unit, you created your own pricing procedure and added conditions to the procedure; and you now have a thorough understanding of how parameters set in the procedure determine condition values. The condition type writes its value to a key established in configuration outside the pricing procedure. That key is called the Account Key, which is a table entry that tells the pricing procedure where to copy calculated condition values. Determination of the GL accounts is done through a procedure called revenue account determination that interprets the account keys set at the condition type level in the pricing procedure and determines the GL account values (thus transferring billing values) from the Sales and Distribution module to the FI module.
Prerequisites for Account Determination Several components must be configured in the IMG and in master data before configuring account determination for pricing:
Business area configured in the Enterprise Structure during SAP implementation. It is set up to generate balance sheets and profit and loss statements. The business area account assignment is established in Sales and Distribution under the IMG Enterprise Structure settings. The business area is assigned to the sales area and/or plant and division.
General Ledger Chart of Accounts is configured in the Financial Accounting area in the IMG. The chart of accounts contains all the General Ledger accounts that contain postings from various areas of the enterprise.
GL accounts (master data) set up in FI
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Customer Accounts Receivable (A/R) account defined in the Customer Master Company Data view. Postings for revenues are in GL accounts called Accounts Receivable. Each customer that purchases a good or service has an A/R account for any monies owed (non cash transaction). The A/R account number has to be on the customer master (payer) view of the customer master record in Sales and Distribution.
To display the revenue account (Accounts Receivable account) on the Sales side, access the Customer Master. Follow along with the Instructor.
1. Type transaction XD03.
Field
Value
Customer
Instructor will provide
Company code
1000
Sales organization
1000
Distribution Channel
10
Division
00
2. Click the green checkmark. The Display Customer: Company Code Data screen displays. 3. Click Account Management. The GL reconciliation account field contains the GL account to which the invoices post.
4. Click the green arrow to return to the SAP Easy Access menu.
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View the Reconciliation Account The reconciliation account is normally a receivables account in the general ledger. On the financial accounting side, this account can be seen under GL master data. Follow along with the Instructor. 1. Type transaction FSS0. The menu path for this transaction is: AccountingFinancial AccountingGeneral LedgerMaster RecordsG/L AccountsIndividual ProcessingFSS0-In Company Code.
Field
Value
G/L Account
140000
Company Code
1000
The features on these screens control the overall receivable account. There are additional ways to view the customer account itself (the customer receivable). 2. Click the green arrow to return to the menu. 3. Type transaction FD03. The SAP menu path for this transaction is: AccountingFinancial AccountingGeneral LedgerAccounts Receivable Master RecordsFD03-Display Refer to the table below for field values.
Field
Value
Customer
T-L63A01,.T-L63B01, T-L63C01, T-L63A02, T-L63B02, T-L63C02
Company Code
1000
This is the customer master data on the Financial Accounting side. Normally the reconciliation account is set up by the accounting group for the customer master data. Sales and Distribution Pricing
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4. Click the green arrow to return to the SAP Easy Access menu. The prerequisites just discussed must be established before customers can buy and create a receivable in accounting. Next, we examine requirements and how to record values from SD documents (at pricing) in the general ledger at the transaction level.
Revenue Account Determination The ability of the system to determine the account entries to make at the document level comes from the SD document pricing procedure. The SD document pricing procedure has a key that corresponds to keys that are interpreted and defined in the IMG using another configurable process, called Revenue Account Determination. Revenue Account Determination is similar to the Condition Technique. Revenue Account Determination has steps to configure before entering the key on the pricing procedure.
The process criteria for Revenue Account Determination includes the following components:
Account determination table
Access sequence in an account determination procedure
Account determination type (condition type)
Account determination procedure
Account key
All the process criteria listed above are in the following section of the IMG:
Setup for the account determination follows the same logic as pricing determination and it has the same components. Working backwards from the account determination procedure, we can see all the components required to tell the system which GL accounts to use based upon a key. The key is inserted in the pricing procedure.
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Account Determination Procedure SAP supplies one standard account determination procedure called KOFI00. KOFI00 has two different condition types available. Each condition type represents two interfaces: FI GL accounts only, or CO included. In a normal installation, FI interfaces to CO. The entries are automatically written to CO, unless the account determination is set up for the condition type for CO as separate entries. Entries must be written to FI to track revenue on the financial side; therefore, the account determination condition types for FI must exist in FI too. The financial staff works with the FI configuration team to decide account determination. The FI configuration team normally supplies the SD configuration team with the decision of which account determination condition types to set up. To see the procedure KOFI00 and the associated condition types,follow along with the Instructor. 1. Click the IMG setting: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine and Assign Account Determination Procedure.
2. Click on Define account determination procedure and click Choose.
The Change View: "Procedures" Overview screen displays.
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3. Click the line with procedure KOFI00. 4. Double click the Control data folder in the Dialog Structure box.
This procedure has two counters for step 10: condition type KOFI and condition type KOFK and each condition type has requirements associated with it. Condition type KOFI is for FI and it records values for condition types in the SD pricing procedure based on account key assignment. The requirement for KOFI checks whether the CO account assignment field RKPREL is blank or not. Blank is the valid entry (non CO account assignment). KOFK assumes that the CO account assignment field is NOT BLANK (requiring a CO account assignment). 5. Click on the requirement field to display the dropdown. 6. Click on line item 3 and click the ABAP code icon.
The ABAP code shows the table and field that the requirement checks.
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7. Double click on the Check line item to drill to the table.
Repeat Steps 5, 6, and 7 to review the requirement for KOFK.
8. Click the green arrow and red X until you return to the IMG menu. That two condition types exist for account determination indicates an IMG setting defines those condition types, which also have assigned access sequencing. To view the access sequence and determine the key combinations (tables) allowed to segregate GL account values, go to Revenue Account Determination as shown in the next screen shot.
9. Click Define Access Sequences and Account Determination Types
10. Click Define account determination types and click Choose.
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'
This table differs some from the definition of conditions we saw in the pricing area. It is a reference table to define the access sequence associated with the condition type. There is no definition of the condition type itself or any controls on the condition type. This is SAP standard for Account Determination on SD. 11. Click the green arrow back one screen. 12. Click Maintain access sequences for account determination, and click Choose.
At the pop up, click the green checkmark. The Change View: "Access sequences":Overview screen displays. This functionality is the same for all access sequences as we saw in our previous pricing chapter. 13. Click the line item for KOFI. 14. Double click the Accesses folder. A list of the tables for the access sequence KOFI displays. The key combinations (keys to construct the table) are based on master fields that are configured for these tables. These are defined in the same area of configuration that is used to build the account determination. These keys allow you to segregate your accounting entries based on further specific criteria.
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15. Click and highlight No. 10, Tab 1; and double click the Fields folder.
Here, we see the first in the access sequence for KOFI. The Table Cust.Grp/MaterialGrp/AcctKey is really the following group of fields: Sales organization, Acct AssgGr, Acct assignment grp, Account key The key is really being defined as the following: The sales organization of the document, the account assignment group of the customer, the account assignment group of the material, and then the account key defined in the pricing procedure for the specific condition type. This table must be populated with the key sequence in order to find a corresponding GL account. 16. Click the green arrow back and then the red X. Return to Display IMG. We want to see where the account assignment groups for the Customer and Material are defined.
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17. Click on Check Master Data Relevant for Account Assignment.
The two activities listed define what groups are parts of the account key for each master. 18. Click Materials: Account Assignment Groups and click Choose.
These are the account assignment groups configured for the material; they need a group designator so that the key combination properly determines the GL account based on the account key. The financial implementation team uses these account assignment groups based on the business requirements for the accounting procedures to record revenues in the GL. The assignment of the MM account assignment group will be on the Material Master record. The screen shot below shows that this account assignment group defined in the IMG would need to be assigned on the Sales: sales org 2 view of the Material Master.
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19. Click the green arrow back. Click and highlight Customers: Account Assignment Groups, and click Choose.
The customer account assignment is the same concept as the Material Account Assignment group and it is configurable. The FI configuration team, working along with the business requirements, determines values to configure for this Assignment Group if this is how the business wants to segregate revenues by customer. The account assignment groups have to be configured if the revenue Gl accounts are to be determined by this grouping. The account assignment group has to be assigned on the Customer Master record on the Billing document tab in order for the system to find the matching key for condition type KOFI The screen shot below shows this assignment on the Billing Document tab of the Sales Area data from the Customer Master.
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20. Click the green arrow back to return to the Display IMG. We will revisit the rest of the access sequences (tables) for the account keys. These tables have to be established and populated with values for the pricing procedure to find the right GL accounts based on the key.
At the access sequences, there are 5 choices:
We examined Table 1. Tables 2 and 3 are not as specific as Table 1, but they rely on the master data from either the Customer Master or Material Master to exist or these tables are bypassed in the access sequence until a value is found. Let's examine Table 5. Table 5 is the most commonly used table and does not require master data as a key.
Table 5, Acct Key, requires the Sales Organization of the document and the Account Key as its key to find the GL accounts for each account key in the pricing procedure. 12
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Now let's review in the IMG how the GL account keys are set up. Gl account keys are not set up through a transaction at screen level. This is not master data similar to the pricing condition types. The values for the condition type for account determination and key combination are in the IMG. Before you can populate the tables, you have to define the account key in the IMG.
The account keys themselves are set up in the IMG setting Define and Assign Account Keys.
Account Key Follow along with the instructor. 1. Click on the IMG setting Define and Assign Account Keys
2. Click on the activity Define Account Key
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SAP provides standard account keys embedded in the SAP standard pricing procedures. These keys are assigned in the pricing procedures for each condition type that is NON-statistical. Below is the pricing procedure RVAA01 that we worked on in the previous chapters.
Each step in the procedure and each condition type is assigned an account key. In the above example, pricing procedure RVAA01 for all the price condition types writes to the account key ERL. ERL has GL accounts assigned to it in the IMG. 3. Click the green arrow back. Click Assign Account keys. Assign Account keys copies the entries from the pricing procedure into this table. It shows the definition of the account key. Any change to the account assignment in the pricing procedure is reflected in this table. Any change either to this table or the pricing procedure requires a transport. 4. Click Position and type ZEXAM1.
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ZEXAM1 is missing an account key for condition type EK01. Before adding an account key to ZEXAM1, let’s see what GL accounts are assigned to ERL. 5. Click the green arrow back until you return the Display IMG menu. To assign GL accounts, click IMG folder Assign G/L accounts.
The system takes us directly to the access sequence. This means the access sequence is the same for KOFI and KOFK because KOFI and KOFK are the same in FI and in Controlling. Now the system asks what table to populate. Our example has no account assignments on the Material or Customer master records. We will select 5 (Acct Key).
6. Click and highlight Acct Key and click the Choose icon. The structure of this table indicates that the Condition type, Chart of accounts, Sales Org., and account key are the keys to the table. The FI team tells the SD team what to populate based on what FI has set up. The FI team provides the chart of accounts and the GL account codes. 7. Click Position, and type in the values in the table below, then click the green checkmark.
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Field
Value
Application
V
Condition type
KOFI
Chart of Accts
INT
Sales Org.
1000
Account key
ERL
We know what values to assign by referring to what is set up in FI configuration. The company code must be assigned to a chart of accounts. The sales organization is assigned to the company code. The company 1000 is assigned in the FI configuration to the Chart of Accounts INT (international). Each account key to which the pricing procedure refers must have an entry in the account key table for accounting entries to happen. An incomplete table often results in errors on billing documents, such as inability to generate the accounting document. 8. Click the red X. Look up account keys ERS, ERF, and MWS. Record the values in the table below.
Account key
GL Account
ERS ERF MWS 9. Click the green arrow until you return to the Display IMG menu.
Look up GL entries Account keys are now defined and assigned to the pricing procedure. Next, we need to look up GL account entries in the screens, which is extremely helpful when you are test pricing to validate entries and make sure that the documents create accounting entries correctly. Follow along with the instructor. 1. Click on the SAP Easy Access menu to: AccountingFinancial AccountingGeneral LedgeAccountFBL3N
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Peering into the General Ledger, we will see the entries written to the ERL account. In the ERL account for Company code 1000, chart of accounts INT was 800000 (trade receivables). The parameters for this report need to be as specific as possible to avoid overtaxing system resources. This report searches through thousands of entries in the GL to match the selection criteria. Run this with caution. Make the following entries:
Field
Value
G/L account
800000
Company code
1000
Status
Radio button all items
Posting date
01/01/2008-12/31/2008
Check box
Normal items
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2. Click Execute.
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The results of the selection criteria are listed in the screen shot above. The GL document number is listed under the column heading Document No. The type RV indicates an invoice. 3. Select the line item by clicking a checkmark next to the line item Assignment. 4.
Click on the eyeglasses. More detailed information displays. The amount of the invoice is shown.
5. Click More. The Currency amount is displayed along with the Conversion amount.
6. Click on the red X to return to the Display Document screen.
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7. Click the overview icon.
The overview displays, identifying the posting date, the reference (invoice number or document number), currency, and the postings. The AR customer account shows the amount owed. Sales revenue is calculated from the receivable less tax. The tax posts to a separate GL account that was identified in the previous exercise for Account Key MWS. 8. Click the green arrow back to the main menu.
Customer Receivable Report There is one more handy FI report for use with SD. This is the customer receivable report. Each invoice to a customer for goods or services is registered as an account receivable. Each customer has a unique account in the Accounts Receivable ledger. To view a specific customer's receivable, do the following and observe the Instructor. 1. Type FBL5N.
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The selection criteria for this report look very similar to the selection criteria for the GL account report. The difference is that this report is specific to a customer, not for all customers.
Field
Value
Customer account
Student enter previous customer
Company code
1000
All items
Click on radio button
Posting date
01/01/2008-12/31/2008
2. Click the Execute icon.
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Data displays for the customer. Each line item is color coded for three statuses:
Red: Item was posted but not cleared (not recorded as paid)
Green: Item was cleared
Yellow: Parked item (posted, in the process of clearing)
The status and the ability to drill into FI are very helpful. Often a customer contacts sales or sales staff instead of accounting to get status for invoices and payment. These areas of FI are authorization dependant; the organization has to grant the ability to run these reports (display mode).
This unit revealed that the GL account determination is the interface between SD and FI and possibly CO.
The GL account entries are created during invoice processing to record revenue for the Accounts Receivable account in the GL.
Each condition type that will record a value in the GL needs an account key.
Each account key is defined and assigned to the document pricing procedure. The determination is based on the condition types KOFI and KOFK and their associated access sequences (tables).
The tables are populated to match the account key with the GL account.
The accounting entries are seen in FI in the General Ledger and Accounts Receivable areas.
Now we have covered all the essential components of the pricing procedure including the Account Key. The following exercise covers building a procedure.
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Exercise Scenario: The company recently reorganized its chart of accounts and wants certain changes to occur for values that are recorded in FI. They want the account group Domestic Revenues to write to a different GL account for Company code 1000, Sales organization 1000, for Discount Customer/material for those customers belonging to that account group. The new GL account is 888100. Your tasks are to assign the correct account key to pricing procedure ZEXAM1, assign the customers to the correct account group in the customer master, and assign the correct GL to the account key.
Field
Value
Customer IDs
T-L63A01, T-L64A01, T-L63B01, T-L63C01, T-L63A02, T-L63B02, T-L63C02
Sales area
1000,10,00
Account group
01
Condition type
K005
Pricing procedure
ZEXAM1
Chart of accounts
INT
Account key
To be determined by student and demonstrated at teacher workstation
Access sequence
To be determined by student and demonstrated at instructor workstation
Step 1. Student volunteer Determine the account key for condition type K005. (Hint: this is a discount condition type.) IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine and Assign Account Keys
Record the account key ________________ Select for transport.
Step 2. Student volunteer Assign the account key to condition type K005 in pricing procedure ZEXAM1.
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IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine and Assign Account Keys.
Record the pricing procedure, condition type and account key: _____________________________
Select for transport.
Step 3. Student volunteer Find the access sequence for KOFI to populate the GL account.
IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine Access sequences and Account Determination Types Record the access sequence and table for the account determination: _______________________________
Select for transport.
Step 4. Student volunteer Add GL account 888100 in the account key table.
IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationAssign GL accounts. All students fill out the table below under column Value.
Field
Value
Application Condition type Chart of Accounts Sales org. AcctAssgGr Account Key Select for transport.
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Step 5. All Students Populate the customer ID with account group 01.
Type XD02.
Field
Value
Customer ids
T-L63A01, T-L64A01, T-L63B01, T-L63C01, T-L63A02, T-L63B02, T-L63C02
Company code
1000
Sales area
1000,10,00
Click Sales Data. Click Billing tab. Add the account group and Save.
Solution to Exercise Step 1. Determine the account key for condition type K005. (Hint: this is a discount condition type) Using IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine and Assign Account Keys Record the account key – Answer: ERS (sales deduction)
Step 2. Assign the account key to condition type K005 in pricing procedure ZEXAM1. IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine and Assign Account Keys Record the Pricing procedure, Condition type and Account key.
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Answer: ZEXAM1, K005, ERS
Step 3. Find the access sequence for KOFI to populate the GL account. IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationDefine Access sequences and Account Determination Types Click the below and click Choose.
Click KOFI and double click Accesses.
Record the access sequence and table for the account determination.
Answer:
Step 4. Add GL account 888100 in the account key table. IMG step: Sales and DistributionBasic FunctionsAccount Assignment/Costing Revenue Account DeterminationAssign GL accounts
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Click and highlight
.
Click the Details icon. Click Position, and type the entries below:
Replace 888000 with 888100
Step 5. Populate the customer ID with account group 01. Type XD02.
Field
Value
Customer ids
T-L63A01, T-L64A01, T-L63B01, T-L63C01, T-L63A02, T-L63B02, T-L63C02
Company code
1000
Sales area
1000,10,00
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Click Sales Area Data.
Save.
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