ACCOUNT ASSIGNMENT - SAP SD (VKOA) IN SAP

CLOUD

Account determination is the procedure used to establish the correct G/L accounts for
posting a billing document to accounting. Using this procedure, SAP carries out account
determination for billing documents such as invoices, credit notes, debit notes, and so on.
Revenue account determination provides the G/L account for revenue, discounts,
surcharges, and taxes.
Account assignment uses the condition technique to determine general ledger accounts.
The account determination procedure is a schema that consists of elements
called condition types. An access sequence is assigned to each condition type. Following
the sequence, the system searches for G/L accounts maintained in condition tables in a
specific order. The condition record is the account number set up for a combination of
determination criteria. The following sections describe the major steps you will use to
configure account assignment.

Set Up Account Assignment

We will show the step-by-step procedure you can use to build an account determination
procedure and assign the G/L accounts. Before we show you how to build the procedure,
we’ll discuss some master data elements that influence account determination.

Material Account Assignment Group The material account assignment group is used to
distinguish accounts based on different materials. For example, the requirement may be
to separate the revenue from the sale of finished goods from the revenue of services. You
can create account groups and assign them in each material master record. You can then
use this field as a key to point to different accounts.

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To maintain the values in this field, follow the path IMG ➢ Materials: Account Assignment
Group. you can check the list of predefined account assignment groups or define a new
entry by specifying a two-character alphanumeric identifier and description. In the
material master, this field appears on the Sales tab.

Material account assignment group

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Actions

1. Define which account groups you need for materials and customers to be able to group the master
records together for account determination.

2. Specify for each material account group one alphanumeric key which can have up to two characters
and a description.

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3. Specify for each customer account group one alphanumeric key which can have up to two
characters and a description.

4. Make sure that the account group keys are entered in the material master records and customer
master records.

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Customer Account Assignment Group
Use the customer account assignment group to distinguish accounts based on groups of
customers. For example, one of the common requirements is to segregate revenues of
domestic customers from those of foreign customers. You can create account groups
and assign them in the customer master record. You can then use this field as a key to
point to different accounts.

To maintain the values in this field, follow the path IMG ➢ Customers: Account
Assignment Group. As before, you can check the list of predefined account assignment
groups or define a new entry. In the customer master, this field appears on the Sales Data
tab. Now let’s set up the account determination procedure following the condition
technique. The following sections explain the step-by-step procedure.

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Actions

1. Define which account groups you need for materials and customers to be able to group the master
records together for account determination.

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2. Specify for each material account group one alphanumeric key which can have up to two characters
and a description.

3. Specify for each customer account group one alphanumeric key which can have up to two
characters and a description.

4. Make sure that the account group keys are entered in the material master records and customer
master records.

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Step 1: Create Condition Tables

Condition tables specify the key combinations required for account determination. Before
setting up new condition tables, check the standard tables provided by SAP. If you have
to set up a custom table, refer to the field catalog, and search for the fields you require to
be part of your condition table.

For this step, follow the path : Create Condition Tables for Revenue Account
Determination

Field Catalog: Allowed Fields For The Tables. You can check the fields available in the
standard field catalog. Note that, unlike with pricing, there is a very limited set of fields to
choose from. Once you have checked the availability of required fields, pick up these
fields, and create a condition table.

table 001 has a key consisting of the sales organization, customer and material account
assignment groups, and account key.

Field catalog for account assignment

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Step 2: Define an Access Sequence

To define an access sequence for the pricing determination, the path is as follows:
Define Access Sequences for Revenue Account Determination

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On the Change View: Access Sequences: Overview screen, create a new access sequence
using the New Entries button. We covered the steps to create an access sequence in
Chapter 4 when we covered output determination. Please refer to that discussion for the
exact steps. the access sequence KOFI has five accesses arranged in a specific
sequence. The condition tables defined (or identified) in the previous step are used in the
access sequence. There is a provision to attach a requirement routine to steps in the
access sequence. In the case of KOFI, requirement routine 3 checks that the CO account
assignment is not active. If this condition is fulfilled, it carries out the access; otherwise,
it skips the step. This initial check helps improve the performance of the access sequence
and prevents unnecessary steps.

Defining an access sequence

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Step 3: Maintain Account Determination Types and Assign the Access Sequence

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Account determination types are the condition types that you will use in the account
determination procedure. To set up condition types, follow the path > Define
Account Determination Types

There are no other controlling parameters to be maintained here. You can assign the
access sequence to the condition types here. Standard SAP offers two account
determination types: KOFI (standard account determination) and KOFK (account
determination with costing). The access sequence KOFI (covered in step 2) is assigned
to both conditions. account determination types and assigning the access sequence

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Step : Assign the Account Determination Procedure for G/L Accounts

In this step, you assign the account determination procedure to a billing document. To
assign the account determination procedure, follow the path IMG ➢ DEFINE BILLING
DOCUMENT

Select the billing document. Attach the appropriate account determination procedure to
it. This setting ensures that when billing document F2 is created, the account
determination will be done following the procedure KOFI00. Similarly, assign a procedure
to all other billing documents (such as credit and debit memos) that you use. The CaAc
column here enables you to specify a cash allocation key. With this, the system posts to
a general ledger account for cash rather than to a receivables account.

Assigning an account determination procedure to the billing document

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Assigning an account determination procedure to the billing document

Step : Define and Assign an Account Key

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Account keys are used to group together similar accounts in financial accounting. You can
also use an account key to point to a specific account number in account determination.
For example, the account key ERL is used to point to a revenue account. In the pricing
procedure, you will assign this key to the pricing conditions related to the product price.

The path in SAP to define and assign account keys is as follows: IMG ➢ Define Account
Keys. where you will see the standard account keys offered by SAP, such as ERL
(Revenue), ERF (Freight), and ERS (Discounts). You can add a new account key by
specifying a three-character identifier.

Defining an account assignment key

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The next task is to assign the account key. Follow the menu path ➢ Set Pricing
Procedures. Refer to the pricing procedure that you are using. The table lists all the
pricing condition types used in the procedure. You can specify an account key for each
condition type. The account key is specified in the AccK column

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Assigning the account assignment key

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Step : Assign G/L Accounts
In the final step, specify the actual account numbers for each combination key. Follow the
path ➢ AUTOMATIC ACCOUNT DETERMNATION. That displays all the condition tables
with key combinations.

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Select the table for which you want to maintain the account numbers and set up condition
records. For example, select table 1 (customer group, material group, and account key),
and go to the details screen where you can set up condition records, specifying a G/L
account for the key combination.

In Chapter, “Billing,” during the discussion of the rebates and payment card interface, we
used account assignment and specified G/L accounts but deferred the discussion of
detailed configuration to this chapter. Note that you can also follow the previous steps 1–
7 in rebates and in payment card setup to control the determination of accounts.

CASE STUDY— AP2E: Account Determination Setup

AP2E has set up pricing procedure Z122103

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Now, AP2E is designing an account determination procedure that goes hand in hand with
this pricing procedure. The requirement is that when a billing document is posted to
accounting, the different pricing elements in the pricing procedure— such as discounts
and freight —must be posted to separate G/L accounts. The standard account
determination procedure offered by SAP (KOFI00) meets AP2E’s requirement. It consists
of two conditions, KOFI and KOFK. AP2E will use KOFI for account determination. The
access sequence attached to it is also named KOFI. It consists of condition tables. The
account assignment keys were previously assigned in the pricing procedure. The
customer and material account assignment keys are also maintained in the respective
master data records.

To specify account assignment for AP2E, take the example of table 1. it has a key
composed of the following fields:

• Application (V for sales and distribution)

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 • Material Account Assignment Group
• Account Key

AP2E has specified G/L accounts for each combination of customer account assignment
group, material account assignment group, and account key, such as ERL, ERF, and so on.
Thus, the amounts in all the revenue conditions (such as condition PR00, with account

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key ERL) will be posted to G/L account 706200000. Whenever a billing document is saved,
you can use account determination analysis to understand which G/L accounts have been
picked up and which key was used to fetch the records. To access the analysis, use the
tiles VF02 or VF03, specify the billing document number and follow the menu path
Environment ➢ Account Determination Analysis ➢ Revenue Accounts. an example from
a typical billing document (F2) for AP2E. The analysis confirms that the PR00 amount has
been posted to account 706200000. If there is an error in account determination, the
analysis report is very helpful in finding which records are missing or could not be
determined.

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Account determination analysis

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