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SAP Account Determination

ACCOUNT DETERMINATION - GL, AR/AP, Banking, MM

Account Determination - GL

Section titled “Account Determination - GL”
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DAS_Clear Differences for open items
Transaction Key DAS_Clear Differences for open items
Maintained with Conguration Item: Account Determination
Description of Transaction Key Clear Differences for Open Items (DSA)
Open item is an item which has to be cleared with another line item. The balance of an account with
open item management is equal to the balance of the open items. General ledger accounts are kept with
open item management if you need to check whether there is an offsetting posting for a given business
transaction.
With this Account Determination, it is dened which G/L Accounts are needed to be posted when there
is a clearing difference. In the Standard, there will be used two separate G/L Accounts and delivers the
required posting keys (40/50) for this automatic posting conguration.
When posting Differences for Open Items clearing documents, the system takes tolerances into
accounts. In the system are sample tolerances dened for the standard company codes.
The acceptable tolerences are dened in the system. The system knows which Tolerances are ac-
ceptable for example payment differences.
Tolerance Groups for Employees
The Tolerance Groups predene with various amount limits for your employees with which you
determine account.
Automatic postings are dened as follows:
the maximum document amount the employee is authorized to post
the maximum amount the employee can enter as a line item in a customer or vendor account
the maximum cash discount percentage the employee can grant in a line item
the maximum acceptable tolerance for payment differences for the employee.
Payment differences are posted automatically within certain tolerance groups. This way the system can
post the difference by correcting the cash discount or by posting to a separate expense or revenue
the amounts or percentage rates up to which the system is to automatically post to a separate
expense or revenue account if it is not possible to correct the cash discount or
up to which difference amounts the system is to correct the cash discount. In this case the cash
discount is automatically increased or decreased by the difference. us-ing tolerance groups.
You can also additionally differentiate these settings by company code. Since the same rules usually
apply to a group of employees, enter the values for employee groups.You can then enter amount limits
and tolerances per employee group and company code.
You can also specify tolerances for clearing procedures depending on your customer or ven-dors. The
lower limits from the customer/vendor specications and employee group are taken in each case during
clearing.
Description of Related G/L
Accounts
The following accounts are assigned:
G/L Account Number (I_SAKNR) G/L Acct Long Text (SKAT)
52080000 Loss from allowed Differences GL Account
Clearing
52580000 Gain from allowed Differences GL Account
Clearing
Accounts used for the Loss from allowed Differences during G/L Account Clearing and for the Gain from
allowed Differences during G/L Account Clearing should be the G/L Account Type “P” for Primary Costs
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or Revenue.
Posting Examples A Payable for Rent is posted
Debit Credit
63005000 - Office/Building Rent 1000
EUR
21720000 - Other Payables (no recon acct) 1000 EUR
Next transaction is the clearing but a difference of 50 EUR arises
Debit Credit
21720000 - Other Payables (no recon acct)
950 EUR
11001000 - Bank 1 - Bank (Main) Account 950 EUR
Regarding the tolerance group conditions, the 50 EUR difference are in the 5% acceptance so the
difference will be posted.
Debit Credit
21720000 - Other Payables (no recon acct) 50
EUR
52580000 - Gain from allowed Differences GL Account
Clearing 50 EUR
BNG_Invoiced, but not yet delivered
Transaction Key BNG_Invoiced, but not yet delivered
Maintained with Conguration Item: Account Determination
Description of Transaction Key Dene Adjustment Accounts for GR/IR (WRV)
Postings are made to the goods receipt/invoice receipt (GR/IR) clearing account or to GR/IR
accounts whenever goods are delivered and invoice receipts are captured with a material
reference.
Postings relating to the same purchase order and purchase order item are updated but not
cleared automatically.
Goods delivered, but not invoiced
Goods invoiced, but not delivered
If the missing goods or the invoice are received, the corresponding GR / IR clearing account is
debited. The corresponding items are not balanced.
Before you create the balance sheet, the GR / IR clearing account must be analyzed with a
program in order to correctly identify the transactions posted to the account.
The program creates the balance of the items for each reconciliation account and assignment
number. Is it a credit balance (the goods were delivered, but not calculated) or a debit balance
(the goods that have been calculated, but not delivered)?
The program places the necessary adjustment postings in a batch input session. These
postings are created separately according to the company code, GR / IR clearing account,
reconciliation account. They business area and are needed to display business transactions
correctly in the balance sheet. The postings are reversed to the reversal date that you specify
for the program run.
Description of Related G/L
Accounts BNG
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Invoice receipt is in system but good receipt still not posted
GNB
Good receipt is posted but invoice receipt still not posted
Screen elds for conguring the GR/IR Clearing Accounts
1. Reconciliation Account: Enter the Account to be adjusted
2. Adjustment Account: Enter the Adjustment Account (technical Account)
3. Target Account: This is the Account to which the amount is to be posted and the balance
adjusted (balance sheet account)
Posting Examples Goods delivered, but not invoiced
Debit Credit
13100000 - Inventory - Raw Material 100000 EUR 21120000 - Goods Received/Invoice Received
100000 EUR
Goods Invoiced, but not delivered
Debit Credit
21120000 - Goods Received/Invoice Received
100000 EUR
21100000 - Payables Domestic 100000 EUR
GNB_Delivered, but not yet invoiced
Transaction Key GNB_Delivered, but not yet invoiced
Maintained with Conguration Item: Account Determination
Description of Transaction Key Dene Adjustment Accounts for GR/IR (WRV)
Postings are made to the goods receipt/invoice receipt (GR/IR) clearing account or to GR/IR
accounts whenever goods are delivered and invoice receipts are captured with a material
reference.
Postings relating to the same purchase order and purchase order item are updated but not
cleared automatically.
Goods delivered, but not invoiced
Goods invoiced, but not delivered
If the missing goods or the invoice are received, the corresponding GR / IR clearing account is
debited. The corresponding items are not balanced.
Before you create the balance sheet, the GR / IR clearing account must be analyzed with a
program in order to correctly identify the transactions posted to the account.
The program creates the balance of the items for each reconciliation account and assignment
number. Is it a credit balance (the goods were delivered, but not calculated) or a debit balance
(the goods that have been calculated, but not delivered)?
The program places the necessary adjustment postings in a batch input session. These
postings are created separately according to the company code, GR / IR clearing account,
reconciliation account. They business area and are needed to display business transactions
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correctly in the balance sheet. The postings are reversed to the reversal date t

Account Determination - AR/AP

Section titled “Account Determination - AR/AP”
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BSP_Bank Charges
Transaction Key BSP_Bank Charges
Maintained with Conguration Item: Account Determination
Description of Transaction Key Dene Accounts for Bank Charges (BSP)
You dene the account numbers for your bank charges accounts. The system posts the charges which
you specify in the bank item when settling payments to these accounts.
Description of Related G/L
Accounts
In the predelivered account determination G/L Account 71000000 Bank Charges is used.
The Bank Charges Account has to be a P&L Account.
Posting Examples
Debit Credit
71000000 Bank Charges 20
EUR
Vendor 1000 EUR
Bank1 out payment 1020 EUR
SKE_Cash discount received
Transaction Key SKE_Cash discount received
Maintained with Conguration Item: Account Determination
Description of Transaction Key Cash discount received (SKE)
There are 2 different procedures when receiving cash discount from vendor:
1. Net method
System will calculate cash discount at the time of invoice posting and the same is realized at the
time of making payment. If the payment is overdue, the amount of discount lost will be shown
as an expense.
2. Gross method
In the gross procedure, the cash discount is not received until payment is made. The expense of
the invoice remains unchanged and is shown gross in the account statement, that is, including
the cash discount amounts.
SKE and SKT are the account determination for the gross procedure.
The standard transaction key SKE is used to determine accounts or posting keys for line items which
are created automatically by the system for Cash Discounts received.
Test script for J60 Accounts Payables
Invoice Management Reporting
Description of Related G/L
Accounts
The Account for Cash Discounts Received is used typically as a Primary costs or Revenue Account from
the Income statement Accounts.
Posting Examples If the payment term mentioned in the invoice is “2/14, Net 30”, this means that the customer is entitled
to a 2% discount if the payment is made within 14 days of the delivery of goods. If the payment is being
made beyond 14 days of the delivery of goods then full payment is expected. In any case, the full
payment is expected to be made within 30 days.
Goods received
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Debit Credit
13100000 Inventory - Raw
Material10000EUR
21100000 Payables Domestic 10000EUR
Paying the bill within 14 days to get 2% cash discount
Debit Credit
21100000 Payables Domestic 10000EUR 11001000 Bank 1 - Bank (Main) Account 9800
EUR
70040000 Discount Received 200 EUR
SKT_Cash discount expenses
Transaction Key SKT_Cash discount expenses
Maintained with Conguration Item: Account Determination
Description of Transaction Key Cash discount expenses (SKT)
There are 2 different procedures when receiving cash discount from vendor:
1. Net method
System will calculate cash discount at the time of invoice posting and the same is realized at the
time of making payment. If the payment is overdue, the amount of discount lost will be shown
as an expense.
2. Gross method
System will calculate cash discount at the time of payment posting.
SKE and SKT are the account determination for the gross procedure.
The standard transaction key SKT is used to determine accounts or posting keys for line items which
are created automatically by the system for Cash Discounts granted.
In this conguration the G/L account number to which the automatic posting for the cash discount is to
be made is assigned.
Test script for J59Accounts Payables
Incoming Payments
Description of Related G/L
Accounts
The Account for Cash Discounts Expense is used typically as aPrimary costs or Revenue Account from
the Income statement Accounts.
Posting Examples If the payment term mentioned in the invoice is “2/14, Net 30”, this means that the customer is entitled
to a 2% discount if the payment is made within 14 days of the delivery of goods. If the payment is being
made beyond 14 days of the delivery of goods then full payment is expected. In any case, the full
payment is expected to be made within 30 days.
Goods delivered
Debit Credit
12100000 Receivables Domestic10000EUR 41000000 Revenue Domestic - Product
10000EUR
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The customer pays the bill within 14 days and gets the 2% cash discount
Debit Credit
11001000 Bank 1 - Bank (Main) Account 9800
EUR
71050000 Cash Discounts Expense 200 EUR
41000000 Revenue Domestic - Product
10000EUR
SKV_Cash discount clearing
Transaction Key SKV_Cash discount clearing
Maintained with Conguration Item: Account Determination
Description of Transaction Key SKV - Cash discount clearing (net method)
There are 2 different procedures when receiving cash discount from vendor:
1. Net method
System will calculate cash discount at the time of invoice posting and the same is realized at the
time of making payment. If the payment is overdue, the amount of discount lost will be shown
as an expense.
2. Gross method
System will calculate cash discount at the time of payment posting.
SKV and VSK are the account determination for the net procedure.
With the net procedure, incoming invoices immediately reduce the expense item by the cash discount
amount. The cash discount is posted to a clearing account controlled by automatic account
determination SKV. You debit expense and material stock accounts immediately without cash discount,
which is important for the correct valuation of current assets and xed assets. The clearing account is
cleared with the payment.
If the payment period expires and the cash discount cannot be claimed in full, the net procedure
provides for a further automatic posting (VSK). The loss of cash discount is then debited to a separate
account.
Test script for J59Accounts Payables
Incoming Payments
Description of Related G/L
Accounts
The Account for Clearing Vendor Discounts with the net method is used typically as aBalance Sheet and
is used as an open item management.
Posting Examples Paying within the cash discount period
Vendor invoice:
Debit Credit
Expense 980 EUR
21750000 Clearing Vendor Discounts
- Net Method 20 EUR
Vendor 1000 EUR
Payment posting:
Debit Credit
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Debit Credit
Vendor 1000 EUR 11001000 Bank 1 - Bank (Main)
Account 980
21750000 Clearing Vendor Discounts
- Net Method 20 EUR
VSK_Lost cash discount
Transaction Key VSK_Lost cash discount
Maintained with Conguration Item: Account Determination
Description of Transaction Key VSK - Lost cash discount (net procedure)
There are 2 different procedures when receiving cash discount from vendor:
1. Net method
System will calculate cash discount at the time of invoice posting and the same is realized at the
time of making payment. If the payment is overdue, the amount of discount lost will be shown
as an expense.
2. Gross method
System will calculate cash discount at the time of payment posting.
SKV and VSK are the account determination for the net procedure.
With the net procedure, incoming invoices immediately reduce the expense item by the cash discount
amount. The cash discount is posted to a clearing account controlled by automatic account
determination SKV. You debit expense and material stock accounts immediately without cash discount,
which is important for the correct valuation of current assets and xed assets. The clearing account is
cleared with the payment.
If the payment period expires and the cash discount cannot be claimed in full, the net procedure
provides for a further automatic posting (VSK). The loss of cash discount is then debited to a separate
account.
Test script for J59Accounts Payables
Incoming Payments
Description of Re

Account Determination - Banking

Section titled “Account Determination - Banking”
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Dene Accounts for Business Transactions in Cash Journal
Transaction Key Dene Accounts for Business Transactions in Cash Journal
Maintained with Conguration Item: Account Determination
Description of Transaction Key Account determination in Cash Journal
The cash journal is a subledger of Bank Accounting. It is used to manage a company's cash
transactions. The system automatically calculates and displays the opening and closing balances, and
the receipts and payments totals. You can run several cash journals for each company code. You can
also carry out postings to G/L accounts, as well as vendor and customer accounts.
You can create different business transactions in Cash Journal. To each of them a business transaction
type has to be assigned:
Business transaction
types
Description
E Expense
R Revenue
B Cash transfer cash journal to bank
C Cash transfer bank to cash journal
D Customer incoming/outgoing payment
K Vendor outgoing/incoming payment
There are following two account determination transactions for cash journal:
Dene Accounts for Cash Journal
In one company code, one or multiple cash journals are possilbe. For each cash journal, a G/L
account to which you want to post the cash journal business transactions (usually the petty
cash account) has to be assigned. In SAP S/4HANA cloud an account is pre-delivered. You can
replace it with another account by using this account determination transaction.
Dene Accounts for Business Transactions in Cash Journal
An expense or revenue or balance sheet account will be assigned to each business transaction
in cash journal for the offsetting postings of G/L account postings.
Caution: You must not make entries in this eld for business transaction categories D and K.
Description of Related G/L
Accounts Dene Accounts for Cash Journal
Account 10020000 “Petty Cash Journal” is pre-delivered in SAP’s cloud standard content.
If you want to replace it with another account, the new account should be a balance sheet
account and set as “Post automatically only”.
Dene Accounts for Business Transactions in Cash Journal
Depending on type of the business transaction , an expense/revenue or balance sheet account
will be assigned to each business transaction.
e.g. For business transaction “OFFICE SUPPLIES”, the expense account 65100000 “Office
Supplies” can be assgined.
For business transction “TRANSFER BANK TO JOURNAL”, the bank account 11001010 Bank 1 -
Cash Payment” can be assigned.
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Posting Examples Business transaction TRANSFER BANK TO JOURNAL:
Debit Credit
10020000 - Petty cash journal 100
Euro
11001010 - Bank 1 - Cash Payment 100 Euro
Dene Accounts in Cash Journal
Transaction Key Dene Accounts in Cash Journal
Maintained with Conguration Item: Account Determination
Description of Transaction Key Account determination in Cash Journal
The cash journal is a subledger of Bank Accounting. It is used to manage a company's cash
transactions. The system automatically calculates and displays the opening and closing balances, and
the receipts and payments totals. You can run several cash journals for each company code. You can
also carry out postings to G/L accounts, as well as vendor and customer accounts.
You can create different business transactions in Cash Journal. To each of them a business transaction
type has to be assigned:
Business transaction
types
Description
E Expense
R Revenue
B Cash transfer cash journal to bank
C Cash transfer bank to cash journal
D Customer incoming/outgoing payment
K Vendor outgoing/incoming payment
There are following two account determination transactions for cash journal:
Dene Accounts for Cash Journal
In one company code, one or multiple cash journals are possilbe. For each cash journal, a G/L
account to which you want to post the cash journal business transactions (usually the petty
cash account) has to be assigned. In SAP S/4HANA cloud an account is pre-delivered. You can
replace it with another account by using this account determination transaction.
Dene Accounts for Business Transactions in Cash Journal
An expense or revenue or balance sheet account will be assigned to each business transaction
in cash journal for the offsetting postings of G/L account postings.
Caution: You must not make entries in this eld for business transaction categories D and K.
Description of Related G/L
Accounts Dene Accounts for Cash Journal
Account 10020000 “Petty Cash Journal” is pre-delivered in SAP’s cloud standard content.
If you want to replace it with another account, the new account should be a balance sheet
account and set as “Post automatically only”.
Dene Accounts for Business Transactions in Cash Journal
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Depending on type of the business transaction , an expense/revenue or balance sheet account
will be assigned to each business transaction.
e.g. For business transaction “OFFICE SUPPLIES”, the expense account 65100000 “Office
Supplies” can be assgined.
For business transction “TRANSFER BANK TO JOURNAL”, the bank account 11001010 Bank 1 -
Cash Payment” can be assigned.
Posting Examples Business transaction TRANSFER BANK TO JOURNAL:
Debit Credit
10020000 - Petty cash journal 100
Euro
11001010 - Bank 1 - Cash Payment 100 Euro

Account Determination - MM

Section titled “Account Determination - MM”
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WRX_GR/IR clearing account
Transaction Key WRX_GR/IR clearing account
Maintained with Conguration Item: Account Determination
Description of Transaction Key WRX - GR/IR clearing account
A goods receipt of a material must be posted as result of a standard purchase order.
When posting the goods receipts for a purchase order, the stock account is posted to the debit.
However, the offsetting entry is not posted to the liability account but to the GR/IR clearing account.
The purchase order must not have an account assignment.
Description of Related G/L
Accounts
You can nd the accounts used in this Account Determination Transaction Key in the SAP Best Practices
Explorer
 . Go to the Accelerators tab. Open the Excel le with the title Account Determination
(global). Information about account determination for GR/IR clearing account is available on the T030
tab.
The following accounts are e.g. assigned:
Valuation Class G/L account (SKA1) G/L Account - Credit
- 21120000
Goods Received/Invoice
Received
21120000
Goods Received/Invoice
Received
The G/L account is a balace sheet account.
Posting Examples
Debit Credit
3100 Trading goods
/ 13600000 Inventory - Trading
Goods
3 EUR (BSX)
3100 Trading goods
/ Loss Price Variance (PRD)
7 EUR
3100 Trading goods
/ 2112000 Goods Received/Invoice Received
10 EUR (WRX)
E.g. a purchase order of 1 piece is created for the material A. Material A has a standard price of 3 EUR.
The net price is 10 EUR.
This purchases order has no account assignment.
The stock of material A is valuated with the standard price, here 3 EUR. The difference between
standard price and net price from the purchase order is posted in the price variance.
AUM_ Expense/revenue from stock transfer
Transaction Key AUM_ Expense/revenue from stock transfer
Maintained with Conguration Item: Account Determination
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Description of Transaction Key AUM - Expense/revenue from stock transfer
This transaction is used for transfer postings from one material to another if the complete value of the
issuing material cannot be posted to the value of the receiving material. This applies both to materials
with standard price control and to materials with moving average price control. Price differences can
arise for materials with moving average price if stock levels are negative and the stock value becomes
unrealistic as a result of the posting. Transaction AUM can be used irrespective of whether the transfer
posting involves a transfer between plants. The expenditure/income is added to the receiving material.
Description of Related G/L
Accounts
You can nd the accounts used in this Account Determination Transaction Key in the SAP Best Practices
Explorer
 . Go to the Accelerators tab. Open the Excel le with the title Account Determination
(global). Information about account determination for Tax Accounts is available on the T030K tab.
The following accounts are e.g. assigned:
Valuation Class G/L account (SKA1) Description (SKAT)
7920 Finished Goods 52513000 Gain Inventory Transfer (SF &
Finish Goods)
Posting Examples
Debit Credit
13400000 Inventory - Finished Goods 27,60EUR
(BSX)
13600000 Inventory - Trading Goods
13,50EUR (GBB)
52513000 Gain Inventory Transfer (SF & Finish Goods)
(AUM)
14,10EUR
Transfer postings from 1 pc from Material 1000 / standard price 13,50 EUR to Material 2000 / standard
price 27,60 EUR.
The goods receipt and goods issue posting see transaction key BSX.
BSX_Inventory posting
Transaction Key BSX_Inventory posting
Maintained with Conguration Item: Account Determination
Description of Transaction Key BSX - Inventory posting
This transaction is used for all postings to stock accounts. Such postings are affected, for example:
In inventory management, in the case of goods receipts to own stock and goods issues from
own stock
In invoice verication, if price differences occur in connection with incoming invoices for
materials valuated at moving average price and there is adequate stock coverage
In order settlement, if the order is assigned to a material with moving average price and the
actual costs at the time of settlement vary from the actual costs at the time of goods receipt
Because this transaction is dependent on the valuation class, it is possible to manage materials with
different valuation classes in separate stock accounts.
The transaction key BSX is always posted in conjunction with transaction key GBB and the relevant
account modication code.
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Description of Related G/L
Accounts
You can nd the accounts used in this Account Determination Transaction Key in the SAP Best Practices
Explorer
 . Go to the Accelerators tab. Open the Excel le with the title Account Determination
(global). Information about account determination for Tax Accounts is available on the T030K tab.
The following accounts are e.g. assigned:
Valuation Class G/L account (SKA1) Description (SKAT)
3000 Raw Materials 13100000 Inventory - Raw Material
3040 Spare Parts 13100000 Inventory - Raw Material
3050 Returnable Packaging 13500000 Inventory - Packaging
Materials
3100 Trading goods 13600000 Inventory - Trading Goods
7900 Seminished Goods 13300000 Inventory - Semi Finished
Goods
7920 Finished Goods 13400000 Inventory - Finished Goods
The G/L account is a balace sheet account.
Posting Examples
Debit Credit
3100 Trading goods / 13600000 Inventory -
Trading Goods (BSX)
1000EUR
3100 Trading goods / 39912000 Inventory - Initial Entry SF
& Finish Gds Balances (GBB)
1000EUR
Goods receipt of one trading good as an inventory in the warehouse.
Standard price is 1000EUR per pc. Valuation class for trading goods is 3100 Trading goods.
The account for the goods receipt maintained in the transaction key BSX.
The account for the offsetting entry for inventory postings is maintained in the transaction key GBB and
the account modication code BSA
Debit Credit
7920 Finished Goods/ 13400000 Inventory -
Finished Goods (BSX)
1000EUR
7920 Finished Goods / 55100000 Finished Goods
1000EUR (GBB)
Goods receipt of one nished good from a production order in the warehouse.
Standard price is 1000EUR per pc. Valuation class for nished goods is 7920 Finished Goods.
The account for the goods receipt maintained in the transaction key BSX.
The account for the offsetting entry for inventory postings is maintained in the transaction key GBB and
the account modication code AUA.
EIN_Purchase account
Transaction Key EIN_Purchase account
Maintained with Conguration Item: Account Determination
Description of Transaction Key EIN - Purchase account
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Purchase account management has been developed specically for some countries due to specic legal
requirements (e.g. Belgium, Colombia, Spain, Portugal, France, Italy, Finland). The purchase account
documents the value that externally procured materials are posted at.
For goods receipts of account-assigned purchase orders, there are no postings to the purchase
account.
Note: Purchase account processing must be active.
Description of Related G/L
Accounts
You can nd the accounts used in this Account Determination Transaction Key in the SAP Best Practices
Explorer
 . Go to the Accelerators tab. Open the Excel le with the title Account Determination
(global). Information about account determination for Purchase Accounts is available on the T030 tab.
The following accounts are e.g. assigned:
Valuation Class G/L account (SKA1) G/L Account - Credit
3000 Raw Materials 68000000
Purchase Account (Raw)
68000000
Purchase Account (Raw)
3050 Returnable Packaging 68001000
Purch